| Schedule of Contract Assets |
Movement in contract assets, consists of the following: | | | December 31,
2025 (Audited) | | | June 30,
2026 (Unaudited) | | | June 30,
2026 (Unaudited) | | | | | MYR | | | MYR | | | USD | | | Beginning of the financial year/period | | | 46,140 | | | | — | | | | — | | | Increase resulting from satisfaction of performance obligation | | | — | | | | — | | | | — | | | | | | 46,140 | | | | — | | | | — | | | Less: progress billings/period | | | (46,140 | ) | | | — | | | | — | | | End of the financial year/period | | | — | | | | — | | | | — | |
|
| Schedule of Contract Liabilities |
Movement in contract liabilities, consists of the following: | | | December 31,
2025 (Audited) | | | June 30,
2026 (Unaudited) | | | June 30,
2026 (Unaudited) | | | | | MYR (Audited) | | | MYR | | | USD | | | Beginning of the financial year/period | | | 3,700,000 | | | | 9,848,141 | | | | 2,412,577 | | | Receipt from clients | | | 9,848,141 | | | | 49,745,891 | | | | 12,186,646 | | | Revenue recognized during the year/period | | | (3,700,000 | ) | | | (9,848,141 | ) | | | (2,412,577 | ) | | End of the financial year/period | | | 9,848,141 | | | | 49,745,891 | | | | 12,186,646 | |
|