| Schedule of Investment in Associate |
After closing of the transactions, the Company owned 49% of the equity interests in LPW for the year ended 30 June, 2026. | | | June 30, 2025 | | | June 30, 2026 | | | June 30, 2026 | | | | | RM | | | RM | | | US$ | | | At beginning of financial year | | | - | | | | - | | | | - | | | Addition | | | - | | | | 12,939,172 | | | | 3,169,812 | | | Share of post-acquisition results | | | - | | | | (355,632 | ) | | | (87,122 | ) | | Foreign exchange gain | | | - | | | | 1,131 | | | | 277 | | | At end of financial year | | | - | | | | 12,584,671 | | | | 3,082,967 | |
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| Schedule of Summarised Financial Information for Associates |
Summarised financial information for associate: | | | June 30, 2026 | | | June 30, 2026 | | | | | RM | | | US$ | | | Current assets | | | 3,424,207 | | | | 838,855 | | | | | | | | | | | | | Current liabilities | | | (747,968 | ) | | | (183,236 | ) | | | | | | | | | | | | Non-current assets | | | 23,452,361 | | | | 5,745,311 | | | | | | | | | | | | | Non-current liabilities | | | (24,152,484 | ) | | | (5,916,826 | ) | Summarised statement of comprehensive income/(loss) | | | June 30, 2026 | | | June 30, 2026 | | | | | RM | | | US$ | | | Revenue | | | 5,283,335 | | | | 1,294,301 | | | | | | | | | | | | | Loss from operations | | | (2,548,377 | ) | | | (624,296 | ) | | | | | | | | | | | | Loss from operations (after acquisition) | | | (1,588,047 | ) | | | (389,037 | ) | Reconciliation of the summarized financial information presented, to the carrying amount of the Company’s interest in associate is as follows: | | | June 30, 2026 | | | June 30, 2026 | | | | | RM | | | US$ | | | Net assets | | | 1,976,116 | | | | 484,104 | | | | | | | | | | | | | Company’s equity interest | | | 49 | % | | | 49 | % | | | | | | | | | | | | Company’s share of net assets | | | 968,297 | | | | 237,211 | | | | | | | | | | | | | Goodwill | | | 11,132,541 | | | | 2,727,227 | | | | | | | | | | | | | Foreign exchange | | | 483,833 | | | | 118,529 | | | | | | | | | | | | | Carrying value | | | 12,584,671 | | | | 3,082,967 | |
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