v3.26.3
Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Currency Exchange Rates

The following table outlines the currency exchange rates that were used in creating the consolidated financial statements in this report:

 

    December 31,
2025		     June 30,
2026		  
Year-end spot rate     USD1 = MYR 4.0560       USD1 = MYR 4.0820  
Average rate     USD1 = MYR 4.0882       USD1 = MYR 3.9792  
Schedule of Company’s Financial Assets and Liabilities

The following table presents information about the Company’s financial assets and liabilities that were measured at fair value on a recurring basis as of December 31, 2025 and June 30, 2026 and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value.

 

    December 31,
2025		     Quoted
Prices in
Active
Market
(Level 1)		     Significant
Other
Observable
Input
(Level 2)		     Significant
Other
Unobservable
Input
(Level 3)		  
    MYR     MYR     MYR     MYR  
Assets:                                
Investments in marketable securities     29,183,340       29,183,340       —       —  

 

    June 30,
2026		     Quoted
Prices in
Active
Market
(Level 1)		     Significant
Other
Observable
Input
(Level 2)		     Significant
Other
Unobservable
Input
(Level 3)		  
    MYR     MYR     MYR     MYR  
Assets:                                
Investments in marketable securities     33,237,789       33,237,789       —       —  
Schedule of Estimated Useful Lives

Property and equipment are stated at cost less accumulated depreciation and any impairment losses. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The estimated useful lives are as follows

 

    Expected
useful lives		  
Office furniture and fittings   10 years  
Office equipment   10 years  
Motor vehicle   5 years  
Renovations   10 years  
Freehold property   50 years