v3.26.3
TRADE AND OTHER PAYABLES - Schedule of Trade and Other Payables (Details) - USD ($)
Jun. 30, 2026
Dec. 31, 2025
Trade payables:    
Amount due to third parties $ 1,085,107 $ 2,673,054
Other payables:    
Accrued payroll and pension 1,266,390 3,054,727
Accrued operating expenses 666,124 500,240
Loan from a third party [1] 38,256 506,191
GST payables 467,576 1,716,568
Provision for taxation 158,455 181,756
Unpaid consideration for acquisition of subsidiaries 527,851 1,452,746
Amount due to directors of subsidiaries [2] 50,823 361,633
Others 312,069 390,610
Total trade and other payables $ 4,572,651 $ 10,837,525
[1] The balance as of June 30, 2026 represents a loan from a third party amounting to MYR155,706 equaling $38,256 which is interest-free per annum and repayable on demand.
[2] The amount represents non-trade balances that are unsecured, interest-free and repayable on demand.