| Significant related party transactions and balances |
| 21. |
Significant
related party transactions and balances |
Other
than those disclosed elsewhere in the unaudited interim condensed consolidated financial statements, significant related party transactions
during the period on terms agreed between the Company and its related parties were as follows:
| | |
December 31,
2024 | | |
December 31,
2025 | | |
December 31,
2025 | |
| | |
RM | | |
RM | | |
US$ | |
| | |
| | |
| | |
| |
| SEAP Trading Pte Ltd | |
| | |
| | |
| |
| Sales to | |
| 29,976 | | |
| 17,764 | | |
| 4,380 | |
| | |
| | | |
| | | |
| | |
| TEM Electronics (Jiangmen) Co Ltd | |
| | | |
| | | |
| | |
| Purchase from | |
| 756,312 | | |
| 654,496 | | |
| 161,365 | |
| | |
| | | |
| | | |
| | |
| BAP Trading Co Ltd | |
| | | |
| | | |
| | |
| Purchase from | |
| 274,705 | | |
| 218,813 | | |
| 53,948 | |
| | |
| | | |
| | | |
| | |
| LPW Electronics Co Ltd | |
| | | |
| | | |
| | |
| Purchase from | |
| - | | |
| 117,295 | | |
| 28,919 | |
| | |
| | | |
| | | |
| | |
| New Universe Industries Ltd | |
| | | |
| | | |
| | |
| Advance for listing expenses | |
| 220,854 | | |
| - | | |
| - | |
| | |
| | | |
| | | |
| | |
| Man Tak Lau | |
| | | |
| | | |
| | |
| Purchase of LPW’s
share | |
| - | | |
| 3,447,430 | | |
| 849,958 | |
Balances
with related parties
| | |
June 30,
2025 | | |
December 31,
2025 | | |
December 31,
2025 | |
| | |
RM | | |
RM | | |
US$ | |
| Trade receivables | |
| | |
| | |
| |
| SEAP Trading Pte. Ltd. | |
| 21,128 | | |
| - | | |
| - | |
| | |
| | | |
| | | |
| | |
| Trade payables | |
| | | |
| | | |
| | |
| TEM Electronics (Jiangmen) Co Ltd | |
| (255,273 | ) | |
| - | | |
| - | |
| BAP Trading Co Ltd | |
| (104,641 | ) | |
| - | | |
| - | |
| | |
| | | |
| | | |
| | |
| Amount due to related parties, net | |
| (338,786 | ) | |
| - | | |
| - | |
| | |
| | | |
| | | |
| | |
| Advances from a related party | |
| | | |
| | | |
| | |
| New Universe Industries Ltd | |
| 5,149,801 | | |
| 4,964,591 | | |
| 1,224,012 | |
|