| RIGHT OF USE ASSETS |
| | | As of | | | | | December 31, 2025 | | | June 30, 2026 | | | June 30, 2026 | | | | | RM | | | RM | | | Convenience Translation USD | | | Right-Of-Use Assets, cost | | | | | | | | | | | As at beginning of the year/period | | | 307,323 | | | | 1,688,860 | | | | 413,551 | | | Add: New right-of-use asset recognized | | | 1,487,466 | | | | - | | | | - | | | Less: Termination | | | (105,860 | ) | | | - | | | | - | | | Less: Modification | | | (69 | ) | | | 1,014 | | | | 248 | | | As at end of the year/period | | | 1,688,860 | | | | 1,689,874 | | | | 413,799 | | | | | | | | | | | | | | | | | Right-Of-Use Assets, accumulated amortization | | | | | | | | | | | | | | As at beginning of the year/period | | | 137,297 | | | | 278,632 | | | | 68,229 | | | Amortization of the year/period | | | 214,646 | | | | 177,083 | | | | 43,362 | | | Less: Termination | | | (73,311 | ) | | | - | | | | - | | | As at end of the year/period | | | 278,632 | | | | 455,715 | | | | 111,591 | | | | | | | | | | | | | | | | | Right-Of-Use Assets, carrying amount | | | | | | | | | | | | | | As at beginning of the year/period | | | 170,026 | | | | 1,410,228 | | | | 345,322 | | | As at end of the year/period | | | 1,410,228 | | | | 1,234,159 | | | | 302,208 | |
| | | As of | | | | | December 31, 2025 | | | June 30, 2026 | | | June 30, 2026 | | | | | RM | | | RM | | | Convenience Translation USD | | | Lease Liability | | | | | | | | | | | As at beginning of the year/period | | | 162,577 | | | | 1,360,238 | | | | 333,082 | | | Add: New lease recognized | | | 1,355,647 | | | | - | | | | - | | | Add: Imputed interest | | | 40,750 | | | | 31,444 | | | | 7,700 | | | Less: Modification | | | (69 | ) | | | 1,014 | | | | 248 | | | Less: Principal repayment | | | (161,328 | ) | | | (191,308 | ) | | | (46,846 | ) | | Termination | | | (37,339 | ) | | | - | | | | - | | | As at end of the year/period | | | 1,360,238 | | | | 1,201,388 | | | | 294,184 | | | | | | | | | | | | | | | | | Lease liability current portion | | | 323,500 | | | | 330,501 | | | | 80,930 | | | Lease liability non-current portion | | | 1,036,738 | | | | 870,887 | | | | 213,254 | | | | | | 1,360,238 | | | | 1,201,388 | | | | 294,184 | | | | | | | | | | | | | | | | | Maturities of Lease | | | | | | | | | | | | | | Year ending December 31, 2026 | | | 323,500 | | | | - | | | | - | | | Year ending December 31, 2027 | | | 321,983 | | | | - | | | | - | | | Year ending December 31, 2028 | | | 336,260 | | | | - | | | | - | | | Year ending December 31, 2029 | | | 236,467 | | | | - | | | | - | | | Year ending December 31, 2030 | | | 55,810 | | | | - | | | | - | | | After December 31, 2030 | | | 86,218 | | | | - | | | | - | | | | | | 1,360,238 | | | | - | | | | - | | | | | | | | | | | | | | | | | Maturities of Lease | | | | | | | | | | | | | | Period ending June 30, 2027 | | | - | | | | 330,501 | | | | 80,930 | | | Period ending June 30, 2028 | | | - | | | | 316,163 | | | | 77,419 | | | Period ending June 30, 2029 | | | - | | | | 385,859 | | | | 94,485 | | | Period ending June 30, 2030 | | | - | | | | 54,382 | | | | 13,317 | | | Period ending June 30, 2031 | | | - | | | | 54,981 | | | | 13,463 | | | After June 30, 2031 | | | - | | | | 59,502 | | | | 14,570 | | | | | | - | | | | 1,201,388 | | | | 294,184 | |
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