| Schedule of Reportable Segments |
The following table summarizes financial results for reportable segments: | | | For the six months ended June 30, 2026 | | | | | Aquaculture and agriculture | | | Industrial Solutions | | | Investment in marketable securities | | | Total | | | | | MYR | | | MYR | | | MYR | | | MYR | | | Revenue | | | 12,777,311 | | | | — | | | | — | | | | 12,777,311 | | | Cost of revenue | | | (11,300,000 | ) | | | — | | | | — | | | | (11,300,000 | ) | | Gross Profit | | | 1,477,311 | | | | — | | | | — | | | | 1,477,311 | | | General and administrative expenses | | | (1,384,907 | ) | | | (8,914 | ) | | | — | | | | (1,393,821 | ) | | Interest expenses | | | (10,909 | ) | | | — | | | | — | | | | (10,909 | ) | | Allowance for expected credit losses | | | (1,409,106 | ) | | | — | | | | — | | | | (1,409,106 | ) | | Fair value (loss)/gain on marketable securities | | | — | | | | — | | | | 1,063,898 | | | | 1,063,898 | | | Other income | | | 203 | | | | — | | | | — | | | | 203 | | | Operating income/(loss) | | | (1,327,408 | ) | | | (8,914 | ) | | | 1,063,898 | | | | (272,424 | ) | | Amount not allocated to segment | | | | | | | | | | | | | | | (2,787,069 | ) | | Loss before income tax | | | | | | | | | | | | | | | (3,059,493 | ) | | | | | | | | | | | | | | | | | | | | Segment assets | | | 129,087,840 | | | | 114 | | | | 33,237,789 | | | | 162,325,743 | | | Segment liabilities | | | 77,937,157 | | | | 6,719 | | | | 11,890,714 | | | | 89,834,590 | | | | | For the six months ended June 30, 2025 | | | | | Aquaculture and agriculture | | | Industrial Solutions | | | Investment in marketable securities | | | Total | | | | | MYR | | | MYR | | | MYR | | | MYR | | | Revenue | | | 13,868,859 | | | | 75,954 | | | | — | | | | 13,944,813 | | | Cost of revenue | | | (11,568,375 | ) | | | (63,858 | ) | | | — | | | | (11,632,233 | ) | | Gross Profit | | | 2,300,484 | | | | 12,096 | | | | — | | | | 2,312,580 | | | General and administrative expenses | | | (304,365 | ) | | | (53,005 | ) | | | — | | | | (357,370 | ) | | Interest expenses | | | (12,667 | ) | | | — | | | | — | | | | (12,667 | ) | | Reversal of allowance for expected credit losses | | | 982,000 | | | | — | | | | — | | | | 982,000 | | | Fair value (loss)/gain on marketable securities | | | — | | | | — | | | | (512,903 | ) | | | (512,903 | ) | | Income from operations | | | 46,333 | | | | — | | | | 11,223 | | | | 57,556 | | | Operating income/(loss) | | | 3,011,785 | | | | (40,909 | ) | | | (501,680 | ) | | | 2,469,196 | | | | | | | | | | | | | | | | | | | | | Segment assets | | | 78,289,647 | | | | 171,532 | | | | 22,657,679 | | | | 101,118,858 | | | | | | | | | | | | | | | | | | | | | Segment liabilities | | | 55,726,624 | | | | (99,960 | ) | | | (8,684,745 | ) | | | 46,941,919 | |
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