v3.26.3
Financial Instruments and Risk Management (Tables)
 6 Months Ended
Jun. 30, 2026
Financial Instruments and Risk Management [Abstract]  
Schedule of Financial Assets and Liabilities at Amortized Cost

The Company activities expose it to various risks, including market risk (comprising currency risk and interest rate risk), credit risk, and liquidity risk. The Company overall risk management strategy aims to minimize any adverse effects from the unpredictability of financial markets on its financial performance.

 

    As of  
    December 31,
2025		     June 30,
2026		     June 30,
2026		  
    RM     RM     Convenience
Translation
USD		  
Financial assets at amortized cost                        
Cash     9,161,045       12,308,656       3,013,956  
Trade receivables, net     9,975,198       20,834,160       5,101,660  
Other receivables     142,730       144,930       35,489  
Fixed deposits     1,700,892       1,708,868       418,450  
                         
Financial liabilities at amortized cost                        
Trade payables     335,070       6,411,187       1,569,906  
Other payables & accrued liabilities     1,463,610       1,894,666       463,946  
Bank and other borrowings     5,032,533       4,466,693       1,093,760  
Lease liabilities     1,360,238       1,201,388       294,184  
Schedule of Amounts Disclosed in the Table are the Contractual Undiscounted Cash Flows Includes Principal and Interest The amounts disclosed in the table are the contractual undiscounted cash flows, which includes both principal and interest. Balances due within 12 months equal their carrying amounts as the impact of discounting is not significant.
    As of  
    December 31,
2025		     June 30,
2026		     June 30,
2026		  
    RM     RM     Convenience
Translation
USD		  
Bank borrowings                  
Repayment within:                  
Less than 1 year     1,515,098       1,538,032       376,618  
Between 1 and 2 years     1,515,681       1,415,001       346,491  
Between 2 and 5 years     2,805,652       2,263,088       554,162  
Over 5 years     126,513       5,479       1,342  
                         
Lease liabilities                        
Repayment within:                        
Less than 1 year     382,416       351,216       86,002  
Between 1 and 2 years     364,216       351,216       86,002  
Between 2 and 5 years     672,552       521,157       127,616  
Over 5 years     92,312       35,128       8,602  
                         
Trade payable                        
Repayment within less than 1 year     335,070       6,411,187       1,569,906  
                         
Other payable                        
Repayment within less than 1 year     1,749,353       1,955,754       478,905  
Schedule of Credit Risk The Company assesses all information available, including past due status, and forward looking macro- economic factors in the measurement of the expected credit losses associated with its assets carried at amortized cost.
    As of  
    December 31,
2025		     June 30,
2026		     June 30,
2026		  
    RM     RM     Convenience
Translation
USD		  
Trade receivable                        
Collection within less than 1 year     11,204,601       24,299,451       5,950,206  
                         
Other receivables                        
Collection within less than 1 year     142,730       681,895       166,976  

  

    As of  
    December 31, 2025     June 30,
2026		     June 30,
2026		  
    RM     RM     Convenience
Translation
USD		  
Lifetime expected credit loss                  
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  
Schedule of Capital Includes Equity Attributable to the Owners of the Parent and Non-Controlling Interest Total capital is calculated as total equity plus net debts. Capital includes equity attributable to the owners of the parent and non-controlling interest.

 

    As of  
    December 31,
2025		     June 30,
2026		     June 30,
2026		  
    RM     RM     Convenience
Translation
USD		  
Net debt     (2,670,486 )     (43,316 )     (10,607 )
Total equity     102,011,998       120,339,450       29,467,518  
Total capital     99,341,512       120,296,134       29,456,911  
                         
Gearing ratio     (2.69 )%     (0.04 )%     (0.04 )%