v3.25.2
Financial Instruments and Risk Management (Tables)
 6 Months Ended
Jun. 30, 2025
Financial Instruments and Risk Management [Abstract]  
Schedule of Financial Assets and Liabilities at Amortized Cost

The Company activities expose it to various risks, including market risk (comprising currency risk and interest rate risk), credit risk, and liquidity risk. The Company overall risk management strategy aims to minimize any adverse effects from the unpredictability of financial markets on its financial performance.

 

    As of  
    December 31,
2024		     June 30,
2025		     June 30,
2025		  
    RM     RM     Convenience
Translation
USD		  
Financial assets at amortized cost                        
Cash     474,716       2,249,627       534,011  
Trade receivables     8,409,351       12,589,414       2,988,443  
Other receivables     2,103,818       11,099,330       2,634,731  
Fixed deposits     1,179,430       1,189,644       816,406  
                         
Financial liabilities at amortized cost                        
Trade payables    
-
       816,366       193,787  
Other payables & accrued liabilities     422,973       447,021       106,112  
Bank and other borrowings     3,367,302       3,236,834       768,352  
Lease liabilities     162,577       102,021       24,218  
Amount due to director    
-
       3,467       823  
Schedule of Amounts Disclosed in the Table are the Contractual Undiscounted Cash Flows Includes Principal and Interest The amounts disclosed in the table are the contractual undiscounted cash flows, which includes both principal and interest. Balances due within 12 months equal their carrying amounts as the impact of discounting is not significant.
   As of 
   December 31,
2024		   June 30,
2025		   June 30,
2025		 
   RM   RM   Convenience
Translation
USD		 
Bank borrowings            
Repayment within:            
Less than 1 year   976,072    984,355    233,664 
Between 1 and 2 years   963,436    936,203    222,234 
Between 2 and 5 years   1,693,768    1,338,822    317,308 
Over 5 years   288,536    182,470    43,314 
                
Bank overdraft               
Repayment within less than 1 year   104,587    335,419    79,621 
                
Lease liabilities               
Repayment within:               
Less than 1 year   60,204    40,764    9,676 
Between 1 and 2 years   61,884    38,168    9,060 
Between 2 and 5 years   45,732    27,252    6,468 
Over 5 years   11,342    6,800    1,614 
                
Trade payable               
Repayment within less than 1 year   
-
    816,366    193,787 
                
Other payable               
Repayment within less than 1 year   422,973    447,021    106,112 
                
Amount due to director               
Repayment within less than 1 year   
-
    3,467    823 
Schedule of Credit Risk The Company assesses all information available, including past due status, and forward looking macro- economic factors in the measurement of the expected credit losses associated with its assets carried at amortized cost.
   As of 
   December 31,
2024		   June 30,
2025		   June 30,
2025		 
   RM   RM   Convenience
Translation
USD		 
Trade receivable            
Collection within less than 1 year   8,409,351    12,589,414    2,988,443 
                
Other receivables               
Collection within less than 1 year   2,103,818    11,099,330    2,593,250 
Schedule of Capital Includes Equity Attributable to the Owners of the Parent and Non-Controlling Interest Net debt is calculated as lease liability, borrowings and bank overdraft plus trade and other payables less cash and bank balances. Total capital is calculated as total equity plus net debts. Capital includes equity attributable to the owners of the parent and non-controlling interest.
   As of 
   December 31,
2024		   June 30,
2025		   June 30,
2025		 
   RM   RM   Convenience
Translation
USD		 
Net debt   2,298,706    1,166,438    276,886 
Total equity   17,384,201    56,133,770    13,324,892 
Total capital   19,682,907    57,300,208    13,601,778 
                
Gearing ratio   11.68%   2.04%   2.04%