v3.26.3
Consolidated Statements of Financial Position
Dec. 31, 2025
MYR (RM)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
MYR (RM)
Assets      
Property, plant and equipment RM 1,131,487 $ 278,966 RM 225,316
Intangible assets 1,625,767 400,830 2,096,815
Deferred tax assets 51,261 12,638 30,023
Prepayment - to a related party 9,566,537 2,358,614 5,517,306
Prepayment and deposits – to third parties 2,169,833 534,968 1,684,351
Total prepayments and deposits 11,736,370 2,893,582 7,201,657
Right-of-use assets 1,767,760 435,838 2,277,208
Deferred offering costs 1,738,900
Total non-current assets 16,312,645 4,021,854 13,569,919
Trade receivables - from third parties 68,292,265 16,837,344 35,596,841
Trade receivables - from related parties 720,013
Total trade receivables 68,292,265 16,837,344 36,316,854
Prepayments and other receivables 51,415 12,676 30,915
Amount due from a related party 1,490,385 367,452 751,695
Cash 1,478,091 364,421 390,500
Total current assets 71,312,156 17,581,893 37,489,964
Total assets 87,624,801 21,603,747 51,059,883
Equity      
Share capital 9,120 2,249 8,540
Additional paid-in capital 21,206,933 5,228,534 6,903,616
Other reserves 1,633,753 402,799 633,029
Retained earnings 12,772,755 3,149,101 6,189,752
Total equity 35,622,561 8,782,683 13,734,937
Liabilities      
Lease liabilities, non-current 1,594,586 393,143 2,095,605
Bank borrowings, non-current 746,807 184,124 39,774
Deferred tax liabilities
Redeemable convertible preference shares, non-current 6,213,040
Total non-current liabilities 2,341,393 577,267 8,348,419
Trade payables 20,293,263 5,003,269 14,089,238
Other payables, current 6,781,887 1,672,063 3,105,476
Tax payables 9,349,444 2,305,090 3,991,673
Bank borrowings, current 95,008 23,424 13,255
Lease liabilities, current 501,018 123,525 397,705
Amounts due to related parties, current 6,056,741 1,493,279 4,001,850
Redeemable convertible preference shares, current 6,583,486 1,623,147 3,377,330
Total current liabilities 49,660,847 12,243,797 28,976,527
Total liabilities 52,002,240 12,821,064 37,324,946
Total equity and liabilities RM 87,624,801 $ 21,603,747 RM 51,059,883