v3.25.2
Income Tax - Schedule of Reconciliation Accounting Profit Multiplied by Applicable Tax Rate (Details)
 6 Months Ended 12 Months Ended
Jun. 30, 2025
MYR (RM)
Jun. 30, 2025
USD ($)
Jun. 30, 2024
MYR (RM)
Dec. 31, 2024
MYR (RM)
Tax reconciliation        
Profit before tax RM 8,844,362 $ 2,099,453 RM 2,480,619 RM 9,538,393
Tax calculated at tax rate of 24% 2,122,647 503,869 481,994 2,289,214
Effects of:        
Lower domestic tax rate applicable to respective profits [1] (45,000) (10,682) (45,000) (38,371)
Different tax rates in jurisdiction [2] (1,065,860) (253,011) 89,985 204,530
Non-allowable expenditure 289,266 68,665 335,450 58,838
Income not subject to tax (62,655) (14,873) (30,132) (61,405)
Utilization of previously unrecognized capital allowance (244,905) (58,135) (273,777) (79,923)
Tax expenses RM 993,493 $ 235,833 RM 558,520 RM 2,372,883
[1] The Company’s subsidiaries formed in Malaysia and is subject to the corporate tax on taxable income derived from its activities conducted in Malaysia. Malaysia companies with a paid-up capital of not more than RM2.5 million and a gross business income of not more than RM50 million are taxed at different rates based on their taxable profit. The first RM150,000 is taxed at 15%, the next RM450,000 (up to RM600,000) at 17%, and any amount exceeding RM600,000 is taxed at 24%. Companies that do not fall into this category are taxed at a standard rate of 24%.
[2] The Company’s is formed in British Virgin Islands and is not subject to tax on its income or capital gains. In addition, upon payments of dividends by the Company to its shareholders, no British Virgin Islands withholding tax is imposed.