v3.26.3
Trade Receivables and Trade Payables
 6 Months Ended
Jun. 30, 2026
Trade Receivables and Trade Payables [Abstract]  
Trade Receivables and Trade Payables
7 TRADE RECEIVABLES AND TRADE PAYABLES

 

    As of  
    December 31,
2025		     June 30,
2026		     June 30,
2026		  
    RM     RM     Convenience
Translation
USD		  
Trade receivables, gross                  
Third parties     11,204,601       24,299,451       5,950,206  
Less: Provision for expected credit losses     (1,229,403 )     (3,465,291 )     (848,546 )
Trade receivables, net     9,975,198       20,834,160       5,101,660  

 

Provision for expected credit losses movement schedule

 

    As of  
    December 31,
2025		     June 30,
2026		     June 30,
2026		  
    RM     RM     Convenience
Translation
USD		  
As at beginning of the year/period     -       1,229,403       301,044  
Add: Charge for the year/period     1,229,403       3,465,291       848,546  
Less: Reversal during the year/period     -       (1,229,403 )     (301,044 )
As at end of the year/period     1,229,403       3,465,291       848,546  

 

Trade receivables are non-interest bearing, generally on 30 to 90 days credit term. They are recognized at their original invoice amounts which represent their fair values on initial recognition.

 

    As of  
    December 31,
2025		     June 30,
2026		     June 30,
2026		  
    RM     RM     Convenience
Translation
USD		  
Trade payables, gross                  
Third parties     335,070       6,411,187       1,569,906  
Trade payables, net     335,070       6,411,187       1,569,906  

 

Trade payables are non-interest bearing, generally on 30 to 90 days credit term. They are recognized at their original invoice amounts which represent their fair values on initial recognition.