v3.26.3
Lease
6 Months Ended
Jun. 30, 2026
Lease [Abstract]  
Lease

Note 8 — Lease

 

The Company enters into finance lease for its motor vehicle. Finance leases are leases that meet one or more of the criteria under ASC 842 (e.g., transfer of ownership, purchase option reasonably certain to be exercised, lease term covering a major part of the asset’s economic life).

 

    December 31,
2025
(Audited)
    June 30,
2026 (Unaudited)
    June 30,
2026 (Unaudited)
 
    MYR     MYR     US$  
      117,329       111,363       27,281  
Operating lease liabilities                        
Current     31,001       41,290       10,115  
Non-current     86,328       70,073       17,166  
      117,329       111,363       27,281  

 

The following table shows the remaining contractual maturities of the Group’s operating lease liabilities as of June 30, 2026:

 

    For the Six Months Ended
June 30, 2026
(Unaudited)
 
    MYR     US$  
2026            
Total future lease payments     120,679       29,564  
Less: imputed interest     (9,316 )     (2,282 )
Present value of lease obligation     111,363       27,281