Bank Borrowings and Bank Overdraft (Tables)
|
6 Months Ended |
Jun. 30, 2025 |
Bank Borrowings and Bank Overdraft [Abstract] |
|
Schedule of Bank Borrowings and Bank Overdraft |
| |
As of | |
| |
December 31,
2024 | | |
June 30,
2025 | | |
June 30,
2025 | |
| |
RM | | |
RM | | |
Convenience Translation USD | |
Current | |
| | |
| | |
| |
Bank overdraft | |
| 104,587 | | |
| 335,419 | | |
| 79,621 | |
Bank borrowings | |
| 736,481 | | |
| 765,468 | | |
| 181,705 | |
| |
| 841,068 | | |
| 1,100,887 | | |
| 261,326 | |
Non-current | |
| | | |
| | | |
| | |
Bank borrowings | |
| 2,526,234 | | |
| 2,135,947 | | |
| 507,026 | |
| |
| 3,367,302 | | |
| 3,236,834 | | |
| 768,352 | |
|
Schedule of Maturities of Bank Borrowing |
Maturities of Bank Borrowing | |
| | |
| | |
| |
Year ending December 31, 2025 | |
| 736,481 | | |
| - | | |
| - | |
Year ending December 31, 2026 | |
| 782,996 | | |
| - | | |
| - | |
Year ending December 31, 2027 | |
| 795,079 | | |
| - | | |
| - | |
Year ending December 31, 2028 | |
| 495,036 | | |
| - | | |
| - | |
Year ending December 31, 2029 | |
| 184,632 | | |
| - | | |
| - | |
After December 31, 2029 | |
| 268,491 | | |
| - | | |
| - | |
| |
| 3,262,715 | | |
| - | | |
| - | |
| |
| | | |
| | | |
| | |
Maturities of Bank Borrowing | |
| | |
| | |
| |
Period ending June 30, 2026 | |
| - | | |
| 765,468 | | |
| 181,705 | |
Period ending June 30, 2027 | |
| - | | |
| 786,552 | | |
| 186,710 | |
Period ending June 30, 2028 | |
| - | | |
| 716,776 | | |
| 170,147 | |
Period ending June 30, 2029 | |
| - | | |
| 274,423 | | |
| 65,142 | |
Period ending June 30, 2030 | |
| - | | |
| 184,114 | | |
| 43,704 | |
After June 30, 2030 | |
| - | | |
| 174,082 | | |
| 41,323 | |
| |
| - | | |
| 2,901,415 | | |
| 688,731 | |
|
Schedule of Borrowings |
| |
As of | |
| |
December 31, 2024 | | |
June 30, 2025 | | |
June 30, 2025 | |
| |
RM | | |
RM | | |
Convenience Translation USD | |
Fair value of non-current borrowing | |
| 2,123,289 | | |
| 1,673,619 | | |
| 397,279 | |
Undrawn borrowing facility | |
| 2,145,413 | | |
| 2,013,656 | | |
| 477,997 | |
Weighted average interest rate | |
| 5.35 | % | |
| 8.13 | % | |
| 8.13 | % |
|
Schedule of Reconciliation of Liabilities Arising From Financing Activities |
Reconciliation of liabilities arising from financing activities
| |
As of | |
| |
December 31, 2024 | | |
June 30, 2025 | | |
June 30, 2025 | |
| |
RM | | |
RM | | |
Convenience Translation USD | |
Bank borrowing | |
| | |
| | |
| |
As at beginning of the year/period | |
| 2,909,469 | | |
| 3,262,715 | | |
| 774,496 | |
Proceeds from borrowing | |
| 1,000,000 | | |
| - | | |
| - | |
Scheduled repayment | |
| (908,930 | ) | |
| (488,187 | ) | |
| (115,885 | ) |
Non-cash changes | |
| | | |
| | | |
| | |
Finance cost | |
| 262,176 | | |
| 126,887 | | |
| 30,120 | |
As at end of the year/period | |
| 3,262,715 | | |
| 2,901,415 | | |
| 688,731 | |
| |
| | | |
| | | |
| | |
Lease liability | |
| | | |
| | | |
| | |
As at beginning of the year/period | |
| 209,571 | | |
| 162,577 | | |
| 38,593 | |
Scheduled repayment | |
| (57,084 | ) | |
| (27,142 | ) | |
| (6,443 | ) |
Non-cash changes | |
| | | |
| | | |
| | |
Addition during the year | |
| - | | |
| - | | |
| - | |
Imputed interest | |
| 10,090 | | |
| 3,926 | | |
| 932 | |
Termination | |
| - | | |
| (37,340 | ) | |
| (8,864 | ) |
As at end of the year/period | |
| 162,577 | | |
| 102,021 | | |
| 24,218 | |
| |
| | | |
| | | |
| | |
Amount due from/(to) director | |
| | | |
| | | |
| | |
As at beginning of the year/period | |
| (137,181 | ) | |
| - | | |
| - | |
(Repayment)/Advance | |
| (137,181 | ) | |
| 3,467 | | |
| 823 | |
As at end of the year/period | |
| - | | |
| 3,467 | | |
| 823 | |
|