| OTHER RECEIVABLES AND OTHER PAYABLES |
| 8 | OTHER RECEIVABLES AND OTHER PAYABLES |
| | | As of | | | | | December 31, 2025 | | | June 30, 2026 | | | June 30, 2026 | | | | | RM | | | RM | | | Convenience Translation USD | | | Prepayments, deposits & other receivables | | | | | | | | | | | Rental deposit | | | 101,680 | | | | 101,880 | | | | 24,947 | | | Utility deposit | | | 15,060 | | | | 15,060 | | | | 3,688 | | | Other deposits | | | 25,990 | | | | 27,990 | | | | 6,854 | | | Other receivables | | | - | | | | 536,965 | | | | 131,487 | | | Deferred offering costs | | | 366,228 | | | | - | | | | - | | | | | | 508,958 | | | | 681,895 | | | | 166,976 | | | | | As of | | | | | December 31, 2025 | | | June 30, 2026 | | | June 30, 2026 | | | | | RM | | | RM | | | Convenience Translation USD | | | Accrued liabilities & other payables | | | | | | | | | | | Employee benefits payable | | | 592,860 | | | | 729,469 | | | | 178,625 | | | Lease payable | | | 1,514 | | | | 65,821 | | | | 16,118 | | | Accrued operating expenses | | | 1,038,668 | | | | 1,159,322 | | | | 283,883 | | | Utilities payable | | | 116,311 | | | | 1,142 | | | | 279 | | | | | | 1,749,353 | | | | 1,955,754 | | | | 478,905 | |
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