v3.25.2
Cash
 12 Months Ended
Dec. 31, 2024
Cash [Abstract]  
Cash

11. Cash

 

   As of
December 31,
2023		   As of
December 31,
2024		 
   MYR   MYR   USD 
Cash at bank   109,161    390,500    87,370 

 

(a) Reconciliation of liabilities arising from financing activities

 

The table below details changes in the Group’s liabilities from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are liabilities for which cash flows were, or future cash flows will be, classified in the Group’s consolidated statements of cash flow as cash flows from financing activities.

    Bank
borrowing		     Lease
liabilities		     Redeemable
convertible
preference
shares		     Other
payables		     Amounts
due to
related
parties		     Total  
    MYR     MYR     MYR     MYR     MYR     MYR  
As of January 1, 2023    
–
       26,208       2,500,000       181,655       264,607       2,972,470  
                                                 
Changes from financing cash flows:                                                   
Payment of capital element of lease liabilities    
–
       (161,857 )    
–
      
–
      
–
       (161,857 )
Payment of interest element of lease liabilities    
–
       (124,157 )    
–
      
–
      
–
       (124,157 )
Proceeds from bank borrowing     69,000      
–
      
–
      
–
      
–
       69,000  
Advance received from a related party    
–
      
–
      
–
      
–
       1,042,409       1,042,409  
Payment of principal element of bank borrowing     (1,914 )    
–
      
–
      
–
      
–
       (1,914 )
Payment of interest element of bank borrowing     (796 )    
–
      
–
      
–
      
–
       (796 )
Proceeds from shareholder’s loan    
–
      
–
      
–
      
–
       1,363,000       1,363,000  
Proceeds from the issue of redeemable convertible preference shares    
–
      
–
       3,609,483      
–
      
–
       3,609,483  
Advances received for redeemable convertible preference shares    
–
      
–
      
–
       918,274      
–
       918,274  
Interest paid for redeemable convertible preference shares    
–
      
–
      
–
       (175,000 )    
–
       (175,000 )
Payment of redeemable convertible preference shares commission fee    
–
      
–
      
–
      
–
       (137,912 )     (137,912 )
Total changes from financing cash flows     66,290       (286,014 )     3,609,483       743,274       2,267,497       6,400,530  
                                                 
Other changes:                                                
Increase in lease liabilities from entering into new leases during the year    
–
       2,352,677      
–
      
–
      
–
       2,352,677  
Finance costs (note 21)     1,566       124,157      
–
       360,407       17,081       503,211  
Commission fee for redeemable convertible preference shares    
–
      
–
      
–
      
–
       137,912       137,912  
Loss of redeemable convertible preference shares    
–
      
–
       704,900      
–
      
–
       704,900  
Redemption of redeemable convertible preference shares    
–
      
–
       177,600       (177,600 )    
–
      
–
  
Equity component of redeemable convertible preference shares    
–
      
–
       (459,417 )    
–
      
–
       (459,417 )
Reclass to other payables     (770 )                     770      
–
      
–
  
Effect of foreign exchange rate    
–
      
–
       (49,030 )    
–
      
–
       (49,030 )
Change arising from investing activities    
–
      
–
      
–
      
–
       738,670       738,670  
Change arising from operating activities    
–
      
–
      
–
       105,021       (21,721 )     83,300  
Total other changes     796       2,476,834       374,053       288,598       871,942       4,012,223  
                                                 
As of December 31, 2023     67,086       2,217,028       6,483,536       1,213,527       3,404,046       13,385,223  
    Bank
borrowing		     Lease
liabilities		     Redeemable
convertible
preference
shares		     Other
payables		     Amounts
due to
related
parties		     Total  
    MYR     MYR     MYR     MYR     MYR     MYR  
As of January 1, 2024     67,086       2,217,028       6,483,536       1,213,527       3,404,046       13,385,223  
                                                 
Changes from financing cash flows:                                                
Payment of capital element of lease liabilities    
–
       (339,747 )    
–
      
–
      
–
       (339,747 )
Payment of interest element of lease liabilities    
–
       (253,389 )    
–
      
–
      
–
       (253,389 )
Repayment to related parties    
–
      
–
      
–
      
–
       (37,431 )     (37,431 )
Payment of principal element of bank borrowing     (14,914 )    
–
      
–
      
–
      
–
       (14,914 )
Payment of interest element of bank borrowing     (4,056 )    
–
      
–
      
–
      
–
       (4,056 )
Repayment of shareholder’s loan    
–
      
–
      
–
      
–
       (70,925 )     (70,925 )
Interest paid for redeemable convertible preference shares    
–
      
–
      
–
       (355,394 )    
–
       (355,394 )
Proceeds from the issue of redeemable convertible preference shares    
–
      
–
       7,989,890      
–
      
–
       7,989,890  
Total changes from financing cash flows     (18,970 )     (593,136 )     7,989,890       (355,394 )     (108,356 )     6,914,034  
                                                 
Other changes:                                                
Increase in lease liabilities from entering into new leases during the year    
–
       616,029      
–
      
–
      
–
       616,029  
Finance costs (note 21)     4,056       253,389      
–
       1,384,065       27,260       1,668,770  
Conversion of redeemable convertible preference shares    
–
      
–
       (4,389,989 )    
–
      
–
       (4,389,989 )
Equity component of redeemable convertible preference shares    
–
      
–
       (321,679 )    
–
      
–
       (321,679 )
Other expenses     857      
–
      
–
      
–
      
–
       857  
Effect of foreign exchange rate    
–
      
–
       (171,388 )    
–
      
–
       (171,388 )
Change arising from operating activities    
–
      
–
      
–
       863,278       678,900       1,542,178  
Total other changes     4,913       869,418       (4,883,056 )     2,247,343       706,160       (1,055,222 )
                                                 
As of December 31, 2024     53,029       2,493,310       9,590,370       3,105,476       4,001,850       19,244,035  
As of December 31, 2024 (USD )     11,865       557,850       2,145,737       694,815       895,370       4,305,637  

 

(b) Total cash outflow for lease

 

    As of
December 31,
2023		   As of
December 31,
2024		 
    MYR   MYR   USD 
Within financing cash flows    (286,014)   (593,136)   (132,708)