Notes To The Financial Statements (Cont’d) 31 March 2026 ANNUAL REPORT 2026 ENRA GROUP BERHAD 179 Registration No: 101 199201005296 (236800 - T) 29. INSURANCE AND FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (continued) (v) Foreign currency risk (continued) Sensitivity analysis for foreign currency risk (continued) Group Company 2026 2025 2026 2025 RM’000 RM’000 RM’000 RM’000 Effect to profit/(loss) after tax and equity USD/RM - strengthen by 3% (2025: 3%) 237 * - - - weaken by 3% (2025: 3%) (237) * - - SGD/RM - strengthen by 3% (2025: 3%) - (51) - (51) - weaken by 3% (2025: 3%) - 51 - 51 RM/USD - strengthen by 3% (2025: 3%) * - - - - weaken by 3% (2025: 3%) * - - - SGD/USD - strengthen by 3% (2025: 3%) * - - - - weaken by 3% (2025: 3%) * - - - * The amount is immaterial to disclose. 30. ADOPTION OF NEW MFRSs AND AMENDMENTS TO MFRSs 30.1 Amendment to MFRS adopted during the financial year The Group and the Company adopted the following Amendment to MFRS that was issued by the Malaysian Accounting Standards Board (“MASB”) during the financial year: Title Effective date Amendments to MFRS 121 Lack of Exchangeability 1 January 2025 Adoption of the above Amendment did not have any material effect on the financial performance or position of the Group and of the Company.
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