Schedule of 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 |
|
|