The following represents the significant
related party transactions for the years ended December 31, 2023, 2024 and 2025.
| | | | | | | | | December 31,
2023 | | | December 31,
2024 | | | December 31,
2025 | | | | | Relationship | | Nature | | Description | | US$ | | | US$ | | | US$ | | | V Capital Sdn Bhd | | Common shareholder | | Trade nature | | Purchase of services | | | 610,115 | | | | - | | | | - | | | V Capital Sdn Bhd | | Common shareholder | | Non-trade nature | | Advances paid by V Capital Sdn Bhd | | | (35,953 | ) | | | - | | | | - | | | Hoo Voon Him | | Director | | Non-trade nature | | Advance receipt from Director | | | (44,554 | ) | | | (63,185 | ) | | | (392,983 | ) | | Hoo Voon Him | | Director | | Trade nature | | Sales of business consultancy fee | | | (215,325 | ) | | | - | | | | - | | | Noraini Binti Aripin | | Director | | Non-trade nature | | Advance receipt from Director | | | (202,839 | ) | | | - | | | | - | | | Stanley Khoo | | Director | | Non-trade nature | | Amount due to Director | | | - | | | | (423,926 | ) | | | - | | | VHKL Private Capital Limited | | Common shareholder | | Non-trade nature | | Disposal of subsidiaries | | | | | | | | | | | 62,833,133 | | | Elmu Higher Education Sdn Bhd | | Common shareholder | | Non-trade nature | | Advance paid by Elmu Higher Education Sdn Bhd | | | | | | | | | | | (63,101 | ) |
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