v3.26.3
Right of Use Assets
6 Months Ended
Jun. 30, 2026
Right of Use Assets [Abstract]  
RIGHT OF USE ASSETS
6 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