| Schedule of Operating Segments |
The geographical locations of the Group’s non-current assets are mostly situated in Malaysia based on physical location of assets. | | | For the six months ended June 30, 2025 | | | | | SAAS Business | | | Software Customization | | | Data Analysis & Hosting Services | | | Outright Purchase | | | Others | | | Total | | | | | RM | | | RM | | | RM | | | RM | | | RM | | | RM | | | Revenue | | | 13,465,340 | | | | 6,161,113 | | | | 9,494,765 | | | | 18,746,215 | | | | - | | | | 47,867,433 | | | Cost of Revenue | | | (11,450,803 | ) | | | (5,823,110 | ) | | | (8,802,400 | ) | | | (11,983,053 | ) | | | (164,720 | ) | | | (38,224,086 | ) | | Gross Profit/(Loss) | | | 2,014,537 | | | | 338,003 | | | | 692,365 | | | | 6,763,162 | | | | (164,720 | ) | | | 9,643,347 | | | Selling & Administrative Expenses | | | (967,226 | ) | | | (967,226 | ) | | | (967,226 | ) | | | (967,226 | ) | | | - | | | | (3,868,904 | ) | | Income/(Loss) from operations | | | 1,047,311 | | | | (629,223 | ) | | | (274,860 | ) | | | 5,795,937 | | | | (164,720 | ) | | | 5,774,443 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Segment depreciation | | | 850,048 | | | | 141,675 | | | | 283,349 | | | | 70,837 | | | | 70,837 | | | | 1,416,746 | | | Segment amortization | | | 28,539 | | | | 4,756 | | | | 9,514 | | | | 2,378 | | | | 2,378 | | | | 47,565 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Segment Assets | | | 33,536,886 | | | | 5,589,481 | | | | 11,178,963 | | | | 2,794,740 | | | | 2,794,740 | | | | 55,894,810 | | | Segment Liabilities | | | 7,793,676 | | | | 1,298,946 | | | | 2,597,892 | | | | 649,473 | | | | 649,473 | | | | 12,989,460 | | | | | For the year ended December 31, 2025 | | | | | SAAS Business | | | Software Customization | | | Data Analysis & Hosting Services | | | Outright Purchase | | | Others | | | Total | | | | | RM | | | RM | | | RM | | | RM | | | RM | | | RM | | | Revenue | | | 23,393,531 | | | | 8,593,264 | | | | 17,581,904 | | | | 26,915,775 | | | | 1,026,000 | | | | 77,510,474 | | | Cost of Revenue | | | (20,139,923 | ) | | | (7,938,897 | ) | | | (13,036,003 | ) | | | (18,122,877 | ) | | | (647,761 | ) | | | (59,885,461 | ) | | Gross Profit | | | 3,253,608 | | | | 654,367 | | | | 4,545,901 | | | | 8,792,898 | | | | 378,239 | | | | 17,625,013 | | | Selling & Administrative Expenses | | | (1,793,342 | ) | | | (1,793,342 | ) | | | (1,793,342 | ) | | | (1,793,342 | ) | | | (1,793,341 | ) | | | (8,966,709 | ) | | Income/(Loss) from operations | | | 1,460,266 | | | | (1,138,975 | ) | | | 2,752,559 | | | | 6,999,556 | | | | (1,415,102 | ) | | | 9,392,193 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Segment depreciation | | | 2,145,509 | | | | 357,585 | | | | 715,171 | | | | 178,792 | | | | 178,792 | | | | 3,575,849 | | | Segment amortization | | | 128,788 | | | | 21,465 | | | | 42,929 | | | | 10,732 | | | | 10,732 | | | | 214,646 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Segment Assets | | | 69,997,957 | | | | 11,666,326 | | | | 23,332,653 | | | | 5,833,163 | | | | 5,833,163 | | | | 116,663,262 | | | Segment Liabilities | | | 8,790,758 | | | | 1,465,126 | | | | 2,930,254 | | | | 732,563 | | | | 732,563 | | | | 14,651,264 | | | | | For the six months ended June 30, 2026 | | | | | SAAS Business | | | Software Customization | | | Data Analysis & Hosting Services | | | Outright Purchase | | | Others | | | Total | | | | | RM | | | RM | | | RM | | | RM | | | RM | | | RM | | | Revenue | | | 13,503,358 | | | | 5,919,573 | | | | 11,355,699 | | | | 16,466,010 | | | | 1,299,600 | | | | 48,544,240 | | | Cost of Revenue | | | (10,185,794 | ) | | | (5,405,781 | ) | | | (6,962,367 | ) | | | (11,511,846 | ) | | | (404,859 | ) | | | (34,470,647 | ) | | Gross Profit | | | 3,317,564 | | | | 513,792 | | | | 4,393,332 | | | | 4,954,164 | | | | 894,741 | | | | 14,073,593 | | | Selling & Administrative Expenses | | | (1,528,485 | ) | | | (1,528,485 | ) | | | (1,528,485 | ) | | | (1,528,485 | ) | | | (1,528,486 | ) | | | (7,642,426 | ) | | Income/(Loss) from operations | | | 1,789,079 | | | | (1,014,693 | ) | | | 2,864,847 | | | | 3,425,679 | | | | (633,745 | ) | | | 6,431,167 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Segment depreciation | | | 1,425,258 | | | | 237,543 | | | | 475,086 | | | | 118,771 | | | | 118,771 | | | | 2,375,429 | | | Segment amortization | | | 106,250 | | | | 17,708 | | | | 35,417 | | | | 8,854 | | | | 8,854 | | | | 177,083 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Segment Assets | | | 84,406,515 | | | | 14,067,753 | | | | 28,135,505 | | | | 7,033,876 | | | | 7,033,876 | | | | 140,677,525 | | | Segment Liabilities | | | 12,202,845 | | | | 2,033,808 | | | | 4,067,615 | | | | 1,016,903 | | | | 1,016,903 | | | | 20,338,075 | |
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