Notes To The Financial Statements (Cont’d) 31 March 2026 ANNUAL REPORT 2026 ENRA GROUP BERHAD 169 Registration No: 91 199201005296 (236800 - T) 28. FINANCIAL INSTRUMENTS (continued) (c) Fair value hierarchy Fair value is categorised into different levels in a fair value hierarchy based on the input used in the valuation technique as follows: - Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities. - Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). - Level 3 fair value measurements are those derived from inputs for the asset or liability that are not based on observable market data (unobservable inputs). The Group recognises transfers between levels of the fair value hierarchy as of the date of the event of change in circumstances that causes the transfers. The following tables set out the financial instruments not carried at fair value for which fair values are disclosed and carrying amounts are as shown in the statements of financial position. 2026 Level 1 Level 2 Level 3 Total RM’000 RM’000 RM’000 RM’000 Group Financial liabilities Term loans - 13,555 - 13,555 Other borrowings - 25,366 - 25,366 RCPS liability - - 6,916 6,916 Company Financial liabilities Other borrowings - 25,744 - 25,744 2025 Group Financial liabilities Other payable (non-current) - - 170 170 Term loan - 9,930 - 9,930 Other borrowings - 30,751 - 30,751 RCPS liability - - 7,407 7,407 Company Financial liabilities Other borrowings - 31,266 - 31,266 There is no transfer between levels in the fair value hierarchy for both of the financial years ended.
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