<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="//elsa.com.my/main-sitemap.xsl"?>
<urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd http://www.google.com/schemas/sitemap-image/1.1 http://www.google.com/schemas/sitemap-image/1.1/sitemap-image.xsd" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
	<url>
		<loc>https://elsa.com.my/ipo-prospectus/</loc>
		<lastmod>2026-08-27T05:05:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/quarterly-rpt-on-consolidated-results-for-the-financial-period-ended-30-jun-2026/</loc>
		<lastmod>2026-08-27T05:05:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/quarterly-rpt-on-consolidated-results-for-the-financial-period-ended-31-mar-2026/</loc>
		<lastmod>2026-08-27T05:04:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/changes-in-directors-interest-section-219-of-ca-2016-4/</loc>
		<lastmod>2026-08-12T06:04:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/changes-in-directors-interest-section-219-of-ca-2016-5/</loc>
		<lastmod>2026-08-12T06:04:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/timetable-for-ipo/</loc>
		<lastmod>2026-07-28T08:46:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/elsa-berhad-elsa-or-the-company-listing-of-elsa-on-the-ace-market-of-bursa-malaysia-securities-berhad-listing/</loc>
		<lastmod>2026-07-28T08:45:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/initial-public-offering/</loc>
		<lastmod>2026-07-28T08:36:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/dealings-in-listed-securities-chapter-14-of-listing-requirements-dealings-outside-closed-period-4/</loc>
		<lastmod>2026-07-28T08:36:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/changes-in-sub-s-hldrs-int-section-138-of-ca-2016-mr-chow-sheng-jon/</loc>
		<lastmod>2026-07-28T08:33:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/changes-in-directors-interest-section-219-of-ca-2016-mr-daniel-ilham-khong/</loc>
		<lastmod>2026-07-28T08:32:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/changes-in-sub-s-hldrs-int-section-138-of-ca-2016-mr-daniel-ilham-khong/</loc>
		<lastmod>2026-07-28T08:32:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/changes-in-sub-s-hldrs-int-section-138-of-ca-2016-prestasi-emas-sdn-bhd/</loc>
		<lastmod>2026-07-28T08:31:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/changes-in-sub-s-hldrs-int-section-138-of-ca-2016-dato-ahmad-redza-bin-abdullah/</loc>
		<lastmod>2026-07-28T08:30:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/changes-in-sub-s-hldrs-int-section-138-of-ca-2016-sparkle-success-sdn-bhd/</loc>
		<lastmod>2026-07-28T08:29:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/changes-in-directors-interest-section-219-of-ca-2016-8/</loc>
		<lastmod>2026-07-28T08:28:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/changes-in-sub-s-hldrs-int-section-138-of-ca-2016/</loc>
		<lastmod>2026-07-28T08:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/changes-in-directors-interest-section-219-of-ca-2016-7/</loc>
		<lastmod>2026-07-28T08:28:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/notice-of-person-ceasing-section-139-of-ca-2016/</loc>
		<lastmod>2026-07-28T08:28:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/changes-in-directors-interest-section-219-of-ca-2016-6/</loc>
		<lastmod>2026-07-28T08:27:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/changes-in-directors-interest-section-219-of-ca-2016-3/</loc>
		<lastmod>2026-07-28T08:26:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/changes-in-directors-interest-section-219-of-ca-2016-2/</loc>
		<lastmod>2026-07-28T08:25:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/changes-in-directors-interest-section-219-of-ca-2016/</loc>
		<lastmod>2026-07-28T08:24:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/dealings-in-listed-securities-chapter-14-of-listing-requirements-dealings-outside-closed-period-2/</loc>
		<lastmod>2026-07-28T08:11:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://elsa.com.my/dealings-in-listed-securities-chapter-14-of-listing-requirements-dealings-outside-closed-period/</loc>
		<lastmod>2026-07-28T08:10:53+00:00</lastmod>
	</url>
</urlset>
<!-- XML Sitemap generated by Rank Math SEO Plugin (c) Rank Math - rankmath.com -->