v3.26.3
Cash (Tables)
 12 Months Ended
Dec. 31, 2025
Cash [Abstract]  
Schedule of Cash at Bank
   As of
December 31,
2024		   As of
December 31,
2025		 
   MYR   MYR   USD 
Cash at bank   390,500    1,478,091    364,421 
Schedule of Total Cash Outflow for Lease

The table below details changes in the Group’s liabilities from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are liabilities for which cash flows were, or future cash flows will be, classified in the Group’s consolidated statements of cash flow as cash flows from financing activities.

 

   Bank
borrowing		   Lease
liabilities		   Redeemable
convertible
preference
shares		   Other
payables		   Amounts
due to
related
parties		   Total 
   MYR   MYR   MYR   MYR   MYR   MYR 
As of January 1, 2023   
–
    26,208    2,500,000    181,655    264,607    2,972,470 
                               
Changes from financing cash flows:                              
Payment of capital element of lease liabilities   
–
    (161,857)   
–
    
–
    
–
    (161,857)
Payment of interest element of lease liabilities   
–
    (124,157)   
–
    
–
    
–
    (124,157)
Proceeds from bank borrowing   69,000    
–
    
–
    
–
    
–
    69,000 
Advance received from a related party   
–
    
–
    
–
    
–
    1,042,409    1,042,409 
Payment of principal element of bank borrowing   (1,914)   
–
    
–
    
–
    
–
    (1,914)
Payment of interest element of bank borrowing   (796)   
–
    
–
    
–
    
–
    (796)
Proceeds from shareholder’s loan   
–
    
–
    
–
    
–
    1,363,000    1,363,000 
Proceeds from the issue of redeemable convertible preference shares   
–
    
–
    3,609,483    
–
    
–
    3,609,483 
Advances received for redeemable convertible preference shares   
–
    
–
    
–
    918,274    
–
    918,274 
Interest paid for redeemable convertible preference shares   
–
    
–
    
–
    (175,000)   
–
    (175,000)
Payment of redeemable convertible preference shares commission fee   
–
    
–
    
–
    
–
    (137,912)   (137,912)
Total changes from financing cash flows   66,290    (286,014)   3,609,483    743,274    2,267,497    6,400,530 
                               
Other changes:                              
Increase in lease liabilities from entering into new leases during the year   
–
    2,352,677    
–
    
–
    
–
    2,352,677 
Finance costs (note 20)   1,566    124,157    
–
    360,407    17,081    503,211 
Commission fee for redeemable convertible preference shares   
–
    
–
    
–
    
–
    137,912    137,912 
Loss of redeemable convertible preference shares   
–
    
–
    704,900    
–
    
–
    704,900 
Redemption of redeemable convertible preference shares   
–
    
–
    177,600    (177,600)   
–
    
–
 
Equity component of redeemable convertible preference shares   
–
    
–
    (459,417)   
–
    
–
    (459,417)
Reclass to other payables   (770)             770    
–
    
–
 
Effect of foreign exchange rate   
–
    
–
    (49,030)   
–
    
–
    (49,030)
Change arising from investing activities   
–
    
–
    
–
    
–
    738,670    738,670 
Change arising from operating activities   
–
    
–
    
–
    105,021    (21,721)   83,300 
Total other changes   796    2,476,834    374,053    288,598    871,942    4,012,223 
                               
As of December 31, 2023   67,086    2,217,028    6,483,536    1,213,527    3,404,046    13,385,223 
   Bank
borrowing		   Lease
liabilities		   Redeemable
convertible
preference
shares		   Other
payables		   Amounts
due to
related
parties		   Total 
   MYR   MYR   MYR   MYR   MYR   MYR 
As of January 1, 2024   67,086    2,217,028    6,483,536    1,213,527    3,404,046    13,385,223 
                               
Changes from financing cash flows:                                 
Payment of capital element of lease liabilities   
–
    (339,747)   
–
    
–
    
–
    (339,747)
Payment of interest element of lease liabilities   
–
    (253,389)   
–
    
–
    
–
    (253,389)
Repayment to related parties   
–
    
–
    
–
    
–
    (37,431)   (37,431)
Payment of principal element of bank borrowing   (14,914)   
–
    
–
    
–
    
–
    (14,914)
Payment of interest element of bank borrowing   (4,056)   
–
    
–
    
–
    
–
    (4,056)
Repayment of shareholder’s loan   
–
    
–
    
–
    
–
    (70,925)   (70,925)
Interest paid for redeemable convertible preference shares   
–
    
–
    
–
    (355,394)   
–
    (355,394)
Proceeds from the issue of redeemable convertible preference shares   
–
    
–
    7,989,890    
–
    
–
    7,989,890 
Total changes from financing cash flows   (18,970)   (593,136)   7,989,890    (355,394)   (108,356)   6,914,034 
                               
Other changes:                              
Increase in lease liabilities from entering into new leases during the year   
–
    616,029    
–
    
–
    
–
    616,029 
Finance costs (note 20)   4,056    253,389    
–
    1,384,065    27,260    1,668,770 
Conversion of redeemable convertible preference shares   
–
    
–
    (4,389,989)   
–
    
–
    (4,389,989)
Equity component of redeemable convertible preference shares   
–
    
–
    (321,679)   
–
    
–
    (321,679)
Other expenses   857    
–
    
–
    
–
    
–
    857 
Effect of foreign exchange rate   
–
    
–
    (171,388)   
–
    
–
    (171,388)
Change arising from operating activities   
–
    
–
    
–
    863,278    678,900    1,542,178 
Total other changes   4,913    869,418    (4,883,056)   2,247,343    706,160    (1,055,222)
                               
As of December 31, 2024   53,029    2,493,310    9,590,370    3,105,476    4,001,850    19,244,035 
   Bank
borrowings		   Lease
liabilities		   Redeemable
convertible
preference
shares		   Other
payables		   Amounts
due to
related
parties		   Total 
   MYR   MYR   MYR   MYR   MYR   MYR 
As of January 1, 2025   53,029    2,493,310    9,590,370    3,105,476    4,001,850    19,244,035 
                               
Changes from financing cash flows:                                 
Payment of capital element of lease liabilities   
–
    (397,706)   
–
    
–
    
–
    (397,706)
Payment of interest element of lease liabilities   
–
    (231,431)   
–
    
–
    
–
    (231,431)
Advances received from related parties   
–
    
–
    
–
    
–
    3,443,291    3,443,291 
Proceeds from bank borrowings   808,000              
 
         808,000 
Payment of principal element of bank borrowings   (19,214)   
–
    
–
    
–
    
–
    (19,214)
Payment of interest element of bank borrowings   (9,424)   
–
    
–
    
–
    
–
    (9,424)
Repayment of shareholder’s loan   
–
    
–
    
–
    
–
    (2,000,000)   (2,000,000)
Interest paid for redeemable convertible preference shares   
–
    
–
    
–
    (978,267)   
–
    (978,267)
Redemption of redeemable convertible preference shares   
–
    
–
    (405,700)   
–
    
–
    (405,700)
Total changes from financing cash flows   779,362    (629,137)   (405,700)   (978,267)   1,443,291    209,549 
                               
Other changes:                              
Finance costs (note 20)   9,424    231,431    
–
    828,703    22,717    1,092,275 
Modification of redeemable convertible preference shares             (37,092)             (37,092)
Conversion of redeemable convertible preference shares   
–
    
–
    (1,704,846)   
–
    
–
    (1,704,846)
Equity component of redeemable convertible preference shares conversion   
–
    
–
    26,845    
–
    
–
    26,845 
Effect of foreign exchange rate   
–
    
–
    (886,091)   
–
    
–
    (886,091)
Change arising from operating activities   
–
    
–
    
–
    3,825,975    588,883    4,414,858 
Total other changes   9,424    231,431    (2,601,184)   4,654,678    611,600    2,905,949 
                               
As of December 31, 2025   841,815    2,095,604    6,583,486    6,781,887    6,056,741    22,359,533 
As of December 31, 2025 (USD)   207,548    516,668    1,623,147    1,672,063    1,493,279    5,512,705 
Schedule of Total Cash Outflow for Lease Total cash outflow for lease
   For the year ended
December 31,
2023		   For the year ended
December 31,
2024		   For the year ended
December 31,
2025		 
   MYR   MYR   MYR   USD 
Within financing cash flows   (286,014)   (593,136)   (629,137)   (155,113)