v3.26.1
Lease Liabilities
6 Months Ended
Dec. 31, 2025
Lease Liabilities [Abstract]  
Lease liabilities
13. Lease liabilities

 

Company as a lessee

 

The Company has lease contracts for leasehold premises and plant and machinery. The Company’s obligations under these leases are secured by the lessor’s title to the leased assets. The Company is restricted from assigning and subleasing the leased assets.

 

The Company also has certain leases with lease terms of 12 months or less and leases with low value. The Company applies the ’short-term lease’ and ‘lease of low-value assets’ recognition exemptions for these leases.

 

Carrying amount of right-of-use assets presented within property, plant and equipment

 

   Leasehold premises   Plant and machinery   Total   Total 
   RM   RM   RM   US$ 
At July 1, 2024   1,034,989    2,157,262    3,192,251    787,044 
Addition   863,305    
-
    863,305    212,846 
Written off   (347,814)   
-
    (347,814)   (85,753)
Depreciation   (469,835)   (348,516)   (818,351)   (201,763)
At June 30, 2025   1,080,645    1,808,746    2,889,391    712,374 
Transfer   
-
    (1,252,763)   (1,252,763)   (308,866)
Depreciation   (248,670)   (174,258)   (422,928)   (104,272)
At December 31, 2025   831,975    381,725    1,213,700    299,236 

Lease liabilities

 

The carrying amount of lease liabilities and the movement during the financial year are disclosed elsewhere in the unaudited interim condensed consolidated financial statements.

 

   June 30,
2025
   December 31,
2025
   December 31,
2025
 
   RM   RM   US$ 
Current   886,595    320,067    78,912 
Non-current   695,284    624,665    154,010 
    1,581,879    944,732    232,922 

 

Amounts recognized in profit or loss

 

   December 31,
2024
   December 31,
2025
   December 31,
2025
 
   RM   RM   US$ 
Depreciation of right-of-use assets   403,719    422,928    104,272 
Interest expense on lease liabilities (Note 16)   62,689    26,282    6,480 
Short-term lease expenses (Note 19)   35,046    26,831    6,615 
    501,454    476,041    117,367