v3.26.3
Related Party Transactions (Tables)
12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
Schedule of Related Party Transaction Relationship

The table below sets forth the major related parties and their relationships with the Group:

 

No.   Name of Related Parties   Relationship
1   Mr. Goh Kok Foong   Chairman of the Board and CEO of the Company
2   Mr. Goh Kok E   Director and COO of the Company
3   Mrs. Tan Yee Wei   Direct relative of Mr. Goh Kok Foong
4   Zi Wei Yuan (Shen Zhen) Hotpot Restaurant Co., Ltd   An entity controlled by Mr. Goh Kok E
5   CCH Ipoh Sdn. Bhd.   An entity controlled by Mr. Goh Kok E
6   CCH Alor Setar Sdn. Bhd.   An entity controlled by Mr. Goh Kok E
7   CCH F&B Sdn. Bhd.   An entity controlled by Mr. Goh Kok E
8   Signature Tasty Claypot House (Arkadia) Sdn. Bhd.   An entity controlled by Mr. Goh Kok E
9   Signature Tasty Claypot House (BL) Sdn. Bhd.   An entity controlled by Mr. Goh Kok E
10   Abang Adek Holdings Sdn. Bhd.   An entity controlled by Mr. Goh Kok E
11   CCH (Sabah) Sdn. Bhd.   An entity significantly influenced by the Group
12   CCH KCH Sdn. Bhd.   An entity significantly influenced by the Group
13   CCH Tasty Sdn. Bhd.   An entity significantly influenced by the Group
14   Kopitan Classic Sdn. Bhd.   An entity under control by Mr. Goh Kok E and Mr. Goh Kok Foong
15   Kopitan Food Sdn. Bhd.   An entity under control by Mr. Goh Kok E and Mr. Goh Kok Foong
16   Ban Bu Dian (M) Sdn. Bhd.   Subsidiary of CCH F&B Sdn. Bhd., which is under control of Mr. Goh Kok E
17   Grizzly Spirit Sdn. Bhd.   Subsidiary of CCH F&B Sdn. Bhd., which is under control of Mr. Goh Kok E
18   Trident Consultancy Pte Ltd   An entity under control by Mr. Lim Soon Huat who is a major shareholder of the Company
19   Hong Woi Tat Trading Sdn. Bhd.   An entity of which Mr. Goh Kok Foong serves as CEO
Schedule of Amounts Due from/to Related Parties

Amounts due from/to related parties consisted of the following for the periods indicated:

 

    As of December 31,  
    2024     2025  
Amounts due from related parties, current            
Hong Woi Tat Trading Sdn. Bhd.(1)   $ -     $ 2,613,686  
Ban Bu Dian (M) Sdn. Bhd.(2)     140,527       606,850  
Zi Wei Yuan (Shen Zhen) Hotpot Restaurant Co., Ltd     340,772       407,263  
CCH Alor Setar Sdn. Bhd.     243,235       318,250  
CCH F&B Sdn. Bhd.     175,740       277,377  
CCH Ipoh Sdn. Bhd.     269,021       226,577  
CCH (Sabah) Sdn. Bhd.     110,468       193,132  
Kopitan Classic Sdn. Bhd.     202,236       171,708  
Signature Tasty Claypot House (Arkadia) Sdn. Bhd.     56,180       155,956  
CCH KCH Sdn. Bhd.     66,083       132,853  
Mr. Goh Kok Foong     488,921       30,202  
Mr. Goh Kok E     500,432       2,959  
Others     103,904       135,402  
Total amounts due from related parties, current (3)   $ 2,697,519     $ 5,272,215  
                 
Amounts due from related parties, non-current                
Zi Wei Yuan (Shen Zhen) Hotpot Restaurant Co., Ltd (4)   $ 489,274     $ 539,154  
Abang Adek Holdings Sdn. Bhd. (5)     238,617       262,944  
Total amounts due from related parties, non-current   $ 727,891     $ 802,098  
                 
Amounts due to related parties, current                
Mr. Goh Kok E   $ 671     $ 136,875  
Mr. Goh Kok Foong     38,036       113,173  
Ban Bu Dian (M) Sdn. Bhd.     32,204       53,914  
Kopitan Food Sdn. Bhd.     98,275       30,519  
Others     7,889       45,575  
Total amounts due to related parties, current   $ 177,075     $ 380,056  
(1) In 2025, the Group provided an interest-free credit facility, due on demand, to Hong Woi Tat Trading Sdn. Bhd. (“Hong Woi Tat”) of US$3,189,418 (MYR13,653,580) to support its operations. As of December 31, 2025, the outstanding amounts of the credit facility was US$2,613,686 (MYR10,601,110).

 

(2) In 2025, the Group provided interest-free loans, due on demand, to Ban Bu Dian (M) Sdn. Bhd. (“Ban Bu Dian”) of US$335,614 (MYR1,436,729) to support its operations. As of December 31, 2025, the outstanding amounts due from Ban Bu Dian was US$ 606,850 (MYR2,461,383).
(3) The balance of amounts due from related parties, current mainly includes interest-free loans which are due on demand and receivables arising from sales transactions with related parties.

 

(4) The Group provided an interest-free credit facility to Zi Wei Yuan (Shen Zhen) Hotpot Restaurant Co., Ltd (“Zi Wei Yuan (Shen Zhen)”) of US$542,406 (MYR2,200,000) to support its operations, and the maturity date of this interest-free credit facility is August 1, 2028. As of December 31, 2024 and 2025, the outstanding amounts of the credit facility were US$489,274 (MYR2,186,809) and US$539,154 (MYR2,186,809), respectively.

 

(5) The Group provided an interest-free credit facility to Abang Adek Holdings Sdn. Bhd. (“Abang Adek”) of US$262,944 (RM 1,066,500) to support its operations, and the maturity date of this interest-free credit facility is July 16, 2027. As of December 31, 2024 and 2025, the outstanding amounts of the credit facility were US$238,617 (RM 1,066,500) and US$262,944 (MYR1,066,500).
Schedule of Material Related Party Transactions

Material related party transactions

 

    For the years ended December 31,  
    2023     2024     2025  
Sales of food ingredients and condiments                  
Ban Bu Dian (M) Sdn. Bhd.     127,109       77,379       196,190  
CCH F&B Sdn. Bhd.     105,840       97,622       96,930  
CCH Tasty Sdn. Bhd.     89,661       108,783       59,311  
CCH Alor Setar Sdn. Bhd.     70,663       95,672       58,717  
Signature Tasty Claypot House (Arkadia) Sdn. Bhd.     57,484       44,541       54,192  
CCH Ipoh Sdn. Bhd.     232,256       100,417       42,035  
CCH (Sabah) Sdn. Bhd.     24,956       19,576       26,250  
CCH KCH Sdn. Bhd.     74,482       17,307       13,697  
Grizzly Spirit Sdn. Bhd.     90,698       25,847       -  
Kopitan Classic Sdn. Bhd.     -       47,444       -  
Signature Tasty Claypot House (BL) Sdn. Bhd.     35,359       -       -  
                         
Franchise licensing income from related parties                        
Ban Bu Dian (M) Sdn. Bhd.   $ 22,404     $ 13,513     $ 138,269  
CCH (Sabah) Sdn. Bhd.     37,451       37,209       44,014  
Zi Wei Yuan (Shen Zhen) Hotpot Restaurant Co., Ltd     28,854       303,716       36,353  
CCH Tasty Sdn. Bhd.     32,954       42,550       23,623  
CCH F&B Sdn. Bhd.     19,563       17,392       16,457  
CCH KCH Sdn. Bhd.     9,320       19,225       12,390  
CCH Alor Setar Sdn. Bhd.     12,502       15,854       9,619  
CCH Ipoh Sdn. Bhd.     55,058       20,009       8,460  
                         
Interest-free loans to related parties                        
Hong Woi Tat Trading Sdn. Bhd.   $ -     $ -     $ 3,189,418  
Ban Bu Dian (M) Sdn. Bhd.     -       -       335,614  
CCH KCH Sdn. Bhd.     92,366       5,230       30,654  
CCH Tasty Sdn. Bhd.     41,249       -       16,339  
Kopitan Food Sdn. Bhd.     -       21,859       11,664  
Mr. Goh Kok E     149,026       102,907       2,803  
Mr. Goh Kok Foong     -       633,921       -  
                         
Collection of interest-loans to related parties                        
Hong Woi Tat Trading Sdn. Bhd.   $ -     $ -     $ 841,178  
Mr. Goh Kok Foong     470,127       570,463       549,707  
Mr. Goh Kok E     -       55,408       509,280  
CCH Ipoh Sdn. Bhd.     -       -       98,811  
Kopitan Classic Sdn. Bhd.     -       -       52,227  
Ban Bu Dian (M) Sdn. Bhd.     -       -       51,332  
                         
Capital injection to related parties                        
CCH KCH Sdn. Bhd.   $ -     $ 87,437     $ -  
CCH (Sabah) Sdn. Bhd.     -       30,603       -  
CCH Tasty Sdn. Bhd.     -       17,487       -  
                         
Long-term interest-free loans to related parties                        
Zi Wei Yuan (Shen Zhen) Hotpot Restaurant Co., Ltd   $ -     $ 478,022       -  
Abang Adek Holdings Sdn. Bhd.     53,975       104,488       -  
                         
Deemed distribution to a related party                        
Trident Consultancy Pte Ltd   $ -     $ -     $ 1,833,000