v3.26.3
Basic and Diluted Earnings Per Share (Tables)
12 Months Ended
Dec. 31, 2025
Basic and Diluted Earnings Per Share [Abstract]  
Schedule of Basic and Diluted Earnings Per Share is Based on the Profit Attributable to Ordinary Shareholders

The calculation of basic and diluted earnings per share is based on the profit attributable to ordinary shareholders of the Company and the weighted average number of ordinary shares outstanding, which is calculated as follows:

 

   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 for the year   3,754,385    3,512,168    6,583,003    1,623,029 
Weighted average number of ordinary shares   20,000,000    20,031,151    20,753,924    20,753,924 
Basic earnings per share   0.19    0.18    0.32    0.08 
Schedule of Diluted Earnings Per Share
   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 
Net earnings allocated to ordinary share   3,754,385    3,512,168    6,583,003    1,623,029 
Add: Effect on interest expenses of AI RCPS   100,648    
—
    
—
    
—
 
Net earnings used in the computation of diluted earnings per share   3,855,033    3,512,168    6,583,003    1,623,029 
                     
Weighted average number of ordinary shares   20,000,000    20,031,151    20,753,924    20,753,924 
Effect of redeemable convertible preference shares   67,069    
—
    
—
    
—
 
Weighted average number of ordinary shares in the computation of diluted earnings per share   20,067,069    20,031,151    20,753,924    20,753,924 
Diluted earnings per share   0.19    0.18    0.32    0.08