Notes To The Financial Statements (Cont’d) 31 March 2026 SECTION 05 : FINANCIAL STATEMENTS & OTHERS 180 Registration No: 102 199201005296 (236800 - T) 30. ADOPTION OF NEW MFRSs AND AMENDMENTS TO MFRSs (continued) 30.2 New MFRSs that have been issued, but only effective for annual periods beginning on or after 1 January 2026 The following are Standards and Amendments of the MFRS Framework that have been issued by the MASB that are relevant but have not been adopted by the Group and the Company. Title Effective Date Amendments to MFRS 7 and MFRS 9 Amendments to the Classification and Measurement of Financial Instruments 1 January 2026 Annual Improvements to MFRS Accounting Standards-Volume 11 1 January 2026 Amendments to MFRS 9 and MFRS 7 Contracts Referencing Naturedependent Electricity 1 January 2026 MFRS 18 Presentation and Disclosure in Financial Statements 1 January 2027 MFRS 19 Subsidiaries without Public Accountability: Disclosures 1 January 2027 Amendments to MFRS 19 Subsidiaries without Public Accountability: Disclosures 1 January 2027 Amendments to MFRS 121 Translation to a Hyperinflationary Presentation Currency 1 January 2027 Amendments to MFRS 10 and MFRS 128 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Deferred The Group and the Company are in the process of assessing the impact of implementing these Standards and Amendments since the effects would only be observable in future financial years. 31. SIGNIFICANT EVENTS SUBSEQUENT TO THE END OF THE REPORTING PERIOD (a) On 10 April 2026, Q Homes Sdn. Bhd., an indirect 51% owned subsidiary of the Company, terminated the Share Sale and Purchase Agreements dated 28 May 2025 with PNN Resources Sdn. Bhd. in respect of the proposed disposal of the entire share capital of its wholly-owned subsidiaries, Makmur Homes Sdn. Bhd. and BRP Homes Sdn. Bhd. due to non-fulfilment of the conditions precedent. (b) On 13 April 2026, ENRA Engineering And Fabrication Sdn. Bhd., a wholly-owned subsidiary of ENRA Engineering & Construction Sdn. Bhd. (“EEC”), which in turn is a wholly owned subsidiary of the Company, was struck off from the register pursuant to Section 550 of the Companies Act 2016. (c) On 21 April 2026, ENRA Energy Solutions Sdn Bhd ("EES"), an indirect 70% owned subsidiary of the Company, entered into a Memorandum of Understanding ("MOU") with Boustead Holdings Berhad ("BHB"), a Malaysian investment holding company wholly owned by Lembaga Tabung Angkatan Tentera for the purpose of jointly explore opportunities in maintenance, repair and overhaul services for naval propulsion and power generation systems, as well as lifecycle support for surface vessels operated by the Royal Malaysian Navy for a period of one (1) year and shall expire on 20 April 2027. Thereafter it may be extended for a further period upon mutual agreement between parties. (d) On 24 April 2026, EEC acquired the remaining 30% equity interest in EES comprising 750,000 ordinary shares from Tai Chong Marine Engineering Sdn. Bhd. for a total consideration of RM1.00. Consequently, EES became a wholly-owned subsidiary of EEC.
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