1. Introduction
Pursuant to Paragraph 9.19(46) of the Main Market Listing Requirements of Bursa Malaysia Securities Berhad, the Board of Directors ("the Board") of JHB wishes to announce that the Company had undertaken a revaluation exercise ("Revaluation") on the Properties, Plant and Equipment ("PPE") held by Dynacare Sdn Bhd, a subsidiary of JHB.
The Board has approved the incorporation of the Revaluation Surplus of RM2.498 million and the Impairment Loss (net of deferred tax) of RM0.669 million, arising from the Revaluation, in the Group's consolidated financial statements for the financial period ended 30 April 2026.
2. Purpose of the Valuation
The Revaluation was carried out in accordance with the Group's accounting policy to determine and ascertain the fair value of the Group's PPE pursuant to the Malaysian Financial Reporting Standard ("MFRS") 116: Property, Plant and Equipment and MFRS 136: Impairment of Assets.
3. Details of the Properties and Valuation
Please refer to the Appendix A as attached.
4. Effect on the Net Assets Per Share
After taking into account the impairment loss, the revaluation surplus resulted in an increase in JHB's net asset per share from 16.29 sen to 16.45 sen as at 30 April 2026, representing an increase of 0.16 sen.
5. Documents Available for Inspection
The valuation reports of the PPE are available for inspection at the Registered Office of the Company located at 11th Floor, Wisma E&C, No. 2, Lorong Dungun Kiri, Damansara Heights, 50490 Kuala Lumpur during normal office hours from Monday to Friday (except for Public Holidays) for a period of three (3) months from the date of this announcement.
This announcement is dated 30 June 2026.