v3.25.2
BUSINESS COMBINATIONS (Tables)
12 Months Ended
Dec. 31, 2024
Business Combinations  
SCHEDULE OF PURCHASE PRICE ALLOCATION

 

      
Cash and cash equivalents  $705,480 
Trade receivables, net   676,396 
Deposits paid, prepayments and other receivables   202,414 
Tax assets   539,969 
Investment in Associates – Murni StarFIN Sdn Bhd   8,657 
Property, plant and equipment, net   585,816 
Trade payable   (24,736)
Accrued expenses and other payables   (734,476)
Deferred tax liabilities   (213,524)
Hire purchase loan   (16,554)
Amount due to directors   (283,703)
Amount due to related parties   (1,673)
Adjustment for foreign exchange fluctuation   260,052 
Fair value of StarFIN Holdings Limited  $1,704,118 
Fair value of consideration   (9,055,242)
Goodwill  $7,351,124 
Goodwill impairment   (7,351,124)
Total goodwill   -