The following represents the significant related party transactions for the year ended December 31, 2025, and six months ended June 30, 2026. | | | | | | | | | June 30, 2026 | | | December 31, 2025 | | | | | Relationship | | Nature | | Description | | US$ | | | US$ | | | V Capital Consulting Group Limited | | Common shareholder | | Non-trade nature | | Advances paid from VCI Global Limited | | | 102,743 | | | | - | | | V Capital Real Estate Limited | | Common shareholder | | Non-trade nature | | Advances paid from VCI Global Limited | | | 6,683 | | | | - | | | V Gallant (Singapore) Pte Ltd | | Common shareholder | | Non-trade nature | | Advances paid from VCI Global Limited | | | 16,199 | | | | - | | | VCI Energy Limited | | Common shareholder | | Non-trade nature | | Advances paid from VCI Global Limited | | | 11,998 | | | | - | | | Hoo Voon Him | | Director | | Non-trade nature | | Advance receipt from Director | | | (67,270 | ) | | | (392,983 | ) | | Credilab Sdn Bhd | | Common shareholder | | Non-trade nature | | Advances paid by Credilab Sdn Bhd | | | (2,080 | ) | | | - | | | V Capital Consulting Limited | | Common shareholder | | Non-trade nature | | Advances paid by V Capital Consulting Limited | | | (176,671 | ) | | | - | | | VH Motion Sdn Bhd (f.k.a Helix Robotics Sdn Bhd) | | Common shareholder | | Non-trade nature | | Advances paid by V Capital Quantum Sdn Bhd | | | (2,090 | ) | | | - | | | V Capital Sdn Bhd | | Common shareholder | | Non-trade nature | | Advances paid by V Capital Sdn Bhd | | | (490 | ) | | | - | | | VHKL Private Capital Limited | | Common shareholder | | Non-trade nature | | Disposal of subsidiaries | | | 65,829,909 | | | | 62,833,133 | | | Elmu Higher Education Sdn Bhd | | Common shareholder | | Non-trade nature | | Advance paid by Elmu Higher Education Sdn Bhd | | | (62,716 | ) | | | (63,101 | ) |
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