v3.26.3
Unaudited Interim Condensed Consolidated Statements of Cash Flows
 6 Months Ended
Jun. 30, 2026
MYR (RM)
Jun. 30, 2026
USD ($)
Jun. 30, 2025
MYR (RM)
CASH FLOWS FROM OPERATING ACTIVITIES:      
Net Profit for the period RM 4,937,500 $ 1,209,045 RM 5,482,024
Adjustments to reconcile net profit to net cash used in operating activities:      
Provisions 25,296
Depreciation 2,375,429 581,671 1,416,746
Amortization 177,083 43,362 47,565
Imputed interest of lease liability 31,444 7,700 8,166
Finance costs 173,080 42,382 132,800
Overdraft charges 51,365 12,578 54,231
Income tax expenses 1,371,535 335,849 981,662
Gain on disposal of plant & equipment (460)
Gain on lease termination (4,790)
Share-based payment expense 4,748,609 1,162,792
Expected credit loss (ECL), net 2,235,888 547,502 1,779,458
Operating cash flows before movements in working capital 16,101,933 3,942,881 9,922,698
Trade receivables (13,094,850) (3,206,535) (4,180,063)
Other receivables and prepayment (cash related) (172,936) (42,347) (8,934,588)
Other payables and accrued liabilities 206,401 50,541 810,702
Trade payables 6,076,117 1,487,859 1,336,293
Cash (used in)/generated from operations 9,116,665 2,232,399 (1,044,958)
Income tax paid (1,242,552) (304,264) (1,013,294)
Net cash (used in)/provided by operating activities 7,874,113 1,928,135 (2,058,252)
Investing activities      
Purchase of plant and equipment (3,944,574) (965,908) (16,678,670)
Proceeds from disposal of plant and equipment 833,172
Net cash used in investing activities (3,944,574) (965,908) (15,845,498)
Financing activities      
Issuance of ordinary shares 207,368 50,777 20,039,124
Repayment of lease liabilities (191,308) (46,846) (52,438)
Increase in fixed deposits (7,976) (1,953) (10,215)
Overdraft charges paid (51,365) (12,578) (54,231)
Repayment of bank loans (565,841) (138,557) (355,386)
Loan interest paid (173,080) (42,382) (132,800)
Proceeds from amount due from/(to) directors 13,792
Net cash provided by/(used in) financing activities (782,202) (191,539) 19,447,846
Net increase in cash and cash equivalents 3,147,337 770,688 1,544,096
Cash and cash equivalents at beginning of period 9,161,045 2,243,265 370,129
Cash and cash equivalents at end of period 12,308,382 3,013,953 1,914,225
Supplement disclosures of non-cash activities These transactions did not involve cash flows and are therefore excluded from the statement of cash flows in accordance with IAS 7 Statement of Cash Flows      
Issuance of Class A ordinary shares for consultant services 55,356 13,555
Issuance of Class A ordinary shares for employee share option scheme 2,527,939 619,016
Issuance of Class A ordinary shares for consultant services (recognised as prepayments) 3,700,905 906,241
Issuance of Class A ordinary shares for advertisement services (recognised as prepayments) RM 763,728 $ 187,014