v3.26.3
Cost of Sales
 6 Months Ended
Jun. 30, 2026
Cost of Sales [Abstract]  
COST OF SALES
18 COST OF SALES

 

    For the six months ended June 30,  
    2025     2026     2026  
    RM     RM     Convenience
Translation
USD		  
Purchases     11,684,616       10,877,470       2,663,568  
Marketing     2,492,536       362,482       88,761  
Depreciation of plant and equipment     1,385,801       2,321,680       568,510  
Software development     618,000       2,205,200       539,987  
Server maintenance     20,607,243       16,635,889       4,073,629  
Employee benefit expenses     1,435,890       2,067,926       506,372  
Total     38,224,086       34,470,647       8,440,826  

 

Cost of sales from services consists of purchases and maintenance of power servers, purchases of API software, marketing and advertising expenses incurred on behalf of customers, server maintenance, source code, software development, and depreciation.

 

Cost of sales from tangible products consists of purchases of food ordering kiosks, and power bank charging machines.

 

Cost of sales from rental consists of depreciation.

 

Total depreciation included in cost of sales amounted to RM1,385,801 and RM2,321,680 for the period ended June 30, 2025 and 2026, respectively.