v3.26.3
Financial Instruments, Financial Risks and Capital Risks Management (Tables)
 6 Months Ended
Jun. 30, 2026
Financial Instruments, Financial Risks and Capital Risks Management [Abstract]  
Schedule of Currency Exposure of Financial Assets and Financial Liabilities

The currency exposure of financial assets and financial liabilities denominated in significant currency other than the Company’s functional currency is as follows:

 

    Assets     Liabilities  
    June 30,
2026		     December 31,
2025		     June 30,
2026		     December 31,
2025		  
    US$     US$     US$     US$  
                         
Singapore Dollar     8,052       90,615       -       -  
Malaysia ringgit     23,169,628       24,079,176       2,217,552       4,501,621  
    June 30,
2026		     December 31,
2025		  
    US$     US$  
             
Singapore Dollar     403       4,531  
Malaysia ringgit     1,047,604       978,878  
Schedule of Current Credit Risk Grading Framework

The Company’s current credit risk grading framework comprises the following categories:

 

Category   Description   Basis for
recognising ECL
Performing   The counterparty has a low risk of default and does not have any past-due amounts   12-month ECL
Doubtful   There has been a significant increase in credit risk since initial recognition   Lifetime ECL-
not credit-impaired
In default   There is evidence indicating the asset is credit impaired   Lifetime ECL - credit impaired
Write-off   There is evidence indicating that the debtor is in severe financial difficulty and the Company has no realistic prospect of recovery   Amount is written off