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Financial Assets Measured at Fair Value Through Profit and Loss | 6 Months Ended
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Jun. 30, 2024
Financial Assets Measured at Fair Value Through Profit and Loss [Abstract] |
FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT AND LOSS |
| 5 | FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT AND LOSS
|  | December 31, 2023 |  |  | June 30, 2024 |
|  | RM |  |  | RM |  |  | USD |
Unquoted shares: |  |  |  |  |  |  |  |  |
At beginning of year |  |  | 72,295 |  |  |  | 72,793 |  |  |  | 15,431 |
Addition |  |  | - |  |  |  | - |  |  |  | - |
Disposal |  |  | - |  |  |  | - |  |  |  | - |
Currency realignment |  |  | 498 |  |  |  | 1,806 |  |  |  | 383 |
At end of year |  |  | 72,793 |  |  |  | 74,599 |  |  |  | 15,814 |
Unquoted shares Included in the unquoted shares are investment in the following:
| ● | 5% (2022: 5%) equity interest in Zero Carbon Farms Ltd, an entity incorporated in United Kingdom.
| ● | 0.1% (2022: 0.1%) equity interest in Unique Fire Holdings Berhad, an entity incorporated in Malaysia.
The above valuations are categorised under Level 3 of the fair value hierarchy, and are generally sensitive to the unobservable inputs. Any increase or decrease in transacted price would result in an increase or decrease in the fair value of the unquoted investments. Any significant movement in inputs would result in a significant change to the fair value of the unquoted investment. There are no transfers between Levels 1 and 2 and into or out of Level 3 during the year.

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