| Schedule of Trade and Other Receivables |
| | |
June 30,
2025 | | |
December 31,
2025 | | |
December 31,
2025 | |
| | |
RM | | |
RM | | |
US$ | |
| Trade receivables - third parties | |
| 6,274,545 | | |
| 6,261,073 | | |
| 1,543,657 | |
| Less: Allowance for expected credit losses of trade receivables – third parties | |
| (141,849 | ) | |
| (173,980 | ) | |
| (42,895 | ) |
| | |
| 6,132,696 | | |
| 6,087,093 | | |
| 1,500,762 | |
| | |
| | | |
| | | |
| | |
| Deposits | |
| 194,501 | | |
| 194,501 | | |
| 47,954 | |
| Prepayments | |
| 4,594,892 | | |
| 2,992,340 | | |
| 737,756 | |
| Advance to suppliers | |
| 295,672 | | |
| 433,617 | | |
| 106,908 | |
| Sundry receivables | |
| 1,970 | | |
| 5,539 | | |
| 1,366 | |
| | |
| 11,219,731 | | |
| 9,713,090 | | |
| 2,394,746 | |
|
| Schedule of Movement in Allowance for Expected Credit Losses of Trade Receivables |
The
movement in allowance for expected credit losses of trade receivables – third parties computed based on lifetime ECL was as follows:
| | |
June 30,
2025 | | |
December 31,
2025 | | |
December 31,
2025 | |
| | |
RM | | |
RM | | |
US$ | |
| At beginning and end of financial year/period | |
| 243,021 | | |
| 141,849 | | |
| 34,973 | |
| (Reversal of)/Allowance for expected credit loss on trade receivables | |
| (101,172 | ) | |
| 32,131 | | |
| 7,922 | |
| At end of financial year or period | |
| 141,849 | | |
| 173,980 | | |
| 42,895 | |
|