v3.26.3
Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
Schedule of Income Taxes Recognized in Consolidated Statements of Profit or Loss Income taxes recognized in consolidated statements of profit or loss:
   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 
Current tax                
Provision for the year   1,355,882    2,637,694    3,960,142    976,366 
Under provision for taxes   
–
    225,946    1,468,846    362,142 
Deferred tax   
–
    (30,023)   (21,238)   (5,236)
    1,355,882    2,833,617    5,407,750    1,333,272 
Schedule of Reconciliation Between Tax Expenses and Accounting Profit at Applicable Tax Rates Reconciliation between tax expenses and accounting profit at applicable tax rates:
   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 
Profit before income taxes   5,110,267    6,345,785    11,990,753    2,956,301 
Notional tax on profit before taxation, calculated at the rates applicable to the respective tax jurisdictions   1,226,464    1,522,988    2,877,781    709,512 
Effect of tax rates in foreign jurisdictions   135,602    1,064,667    1,015,615    250,398 
Non-deductible expenses   8,777    20,016    45,508    11,220 
Tax effect on capital allowance   (14,961)   
–
    
–
    
–
 
Under provision for taxes   
–
    225,946    1,468,846    362,142 
Tax expenses for the year   1,355,882    2,833,617    5,407,750    1,333,272 
Schedule of Significant Components of Deferred Taxes Recognized in the Consolidated Statement of Financial Position and the Movements

The significant components of deferred taxes recognized in the consolidated statement of financial position and the movements during the year presented are as follows:

 

   As of
December 31,
2024		   As of
December 31,
2025		 
   MYR   MYR   USD 
Deferred tax assets:            
- Allowance for credit losses   178,526    247,400    60,996 
- Lease liability   598,394    502,945    124,000 
Total deferred tax assets   776,920    750,345    184,996 
Net off against deferred tax liabilities   (746,897)   (699,084)   (172,358)
Net deferred tax assets   30,023    51,261    12,638 
                
Deferred tax liabilities:               
- Right-of-use asset   (546,530)   (424,262)   (104,601)
- Depreciation and amortization   (200,367)   (274,822)   (67,757)
Total deferred tax liabilities   (746,897)   (699,084)   (172,358)
Net off against deferred tax assets   746,897    699,084    172,358 
Net deferred tax liabilities   
–
    
–
    
–