Unaudited Interim Condensed Consolidated Statement of Financial Position |
Jun. 30, 2026
MYR (RM)
|
Jun. 30, 2026
USD ($)
|
Dec. 31, 2025
MYR (RM)
|
|---|---|---|---|
| Non-current assets | |||
| Plant and equipment | RM 40,655,721 | $ 9,955,365 | RM 39,086,576 |
| Right-of-use assets | 1,234,159 | 302,208 | 1,410,228 |
| Prepayments | 51,742,427 | 12,670,167 | 51,058,607 |
| Total non-current assets | 93,632,307 | 22,927,740 | 91,555,411 |
| Current assets | |||
| Trade receivables, net | 20,834,160 | 5,101,660 | 9,975,198 |
| Other receivables | 681,895 | 166,976 | 508,958 |
| Prepayments | 5,377,257 | 1,316,729 | 3,761,758 |
| Cash and short term deposits | 14,017,250 | 3,432,403 | 10,861,937 |
| Amount due from director | 6,134,656 | 1,502,193 | |
| Total current assets | 47,045,218 | 11,519,961 | 25,107,851 |
| Total assets | 140,677,525 | 34,447,701 | 116,663,262 |
| Current liabilities | |||
| Trade payables | 6,411,187 | 1,569,906 | 335,070 |
| Other payables | 1,955,754 | 478,905 | 1,749,353 |
| Provisions | 25,296 | 6,194 | 25,296 |
| Tax payable | 5,117,937 | 1,253,229 | 5,143,639 |
| Lease liabilities | 330,501 | 80,930 | 323,500 |
| Bank borrowings | 1,227,285 | 300,525 | 1,173,088 |
| Total current liabilities | 15,067,960 | 3,689,689 | 8,749,946 |
| Non-current liabilities | |||
| Lease liabilities | 870,887 | 213,254 | 1,036,738 |
| Bank borrowings | 3,239,408 | 793,235 | 3,859,445 |
| Deferred tax liabilities | 1,159,820 | 284,005 | 1,005,135 |
| Total non-current liabilities | 5,270,115 | 1,290,494 | 5,901,318 |
| Total liabilities | 20,338,075 | 4,980,183 | 14,651,264 |
| Equity | |||
| Share capital, 10,800,000 common shares issued and outstanding with no par value, unlimited authorized share | 1,145,780 | 280,567 | 1,145,780 |
| Issuance of 8,850,000 ordinary shares with no par value | 77,333,584 | 18,936,673 | 77,333,584 |
| Issuance of 3,100,000 ordinary shares with no par value | 13,389,952 | 3,278,797 | |
| Reserves | 3,280,388 | 803,269 | 3,280,388 |
| Retained earnings | 24,296,019 | 5,949,365 | 19,451,649 |
| Shareholders’ equity | 119,445,723 | 29,248,671 | 101,211,401 |
| Non-controlling interest | 893,727 | 218,847 | 800,597 |
| Total equity | 120,339,450 | 29,467,518 | 102,011,998 |
| Total liabilities and equity | RM 140,677,525 | $ 34,447,701 | RM 116,663,262 |
| X | ||||||||||
- Definition The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition A component of equity representing the capital reserves. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- References No definition available.
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- Definition The amount of current lease liabilities. [Refer: Lease liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- References No definition available.
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- Definition The amount of current prepayments. [Refer: Prepayments] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of current provisions, including provisions for employee benefits. [Refer: Provisions] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The current amount of current tax liabilities. [Refer: Current tax liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of residual interest in the assets of the entity after deducting all its liabilities. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The nominal value of capital issued. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The non-current portion of non-current borrowings. [Refer: Borrowings] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Total for all subsidiaries [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of assets that do not meet the definition of current assets. [Refer: Current assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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| X | ||||||||||
- Definition The amount of non-current lease liabilities. [Refer: Lease liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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| X | ||||||||||
- Definition The amount of non-current prepayments. [Refer: Prepayments] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of current payables that the entity does not separately disclose in the same statement or note. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of current other receivables. [Refer: Other receivables] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition A component of equity representing the entity's cumulative undistributed earnings or deficit. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of current borrowings. [Refer: Borrowings] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of payment due to suppliers for goods and services used in the entity's business. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount due from customers for goods and services sold. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of amount due from director. No definition available.
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- Definition Issuance of ordinary shares with no par value. No definition available.
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| X | ||||||||||
- Definition Issuance of ordinary shares with no par value. No definition available.
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