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Operating Segments | 6 Months Ended
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Jun. 30, 2024
Operating Segments [Abstract] |
OPERATING SEGMENTS |
| 31 | OPERATING SEGMENTS
Services from which reportable segments derive their revenues reported to the Group’s chief operating decision maker (CODM) for the purposes of resource allocation and assessment of segment performance focuses on the types of services provided. Management has chosen to organise the Group around differences in services. No operating segments have been aggregated in arriving at the reportable segments of the Group. Segment revenues and results
|  | Revenue |  |  | Net profit |
|  | June 30, 2023 |  |  | June 30, 2024 |  |  | June 30, 2023 |  |  | June 30, 2024 |
|  | RM |  |  | RM |  |  | USD |  |  | RM |  |  | RM |  |  | USD |
Business strategy consultancy |  |  | 20,789,179 |  |  |  | 52,647,479 |  |  |  | 11,160,748 |  |  |  | 6,498,804 |  |  |  | 22,909,476 |  |  |  | 4,856,584 |
Technology development, solutions and consultancy |  |  | 19,733,018 |  |  |  | 8,250,188 |  |  |  | 1,748,959 |  |  |  | 11,772,361 |  |  |  | 3,760,825 |  |  |  | 797,258 |
Interest income |  |  | 1,118,641 |  |  |  | 3,193,950 |  |  |  | 677,086 |  |  |  | 667,227 |  |  |  | 1,056,683 |  |  |  | 224,006 |
Others |  |  | 2,822,357 |  |  |  | 659,975 |  |  |  | 139,908 |  |  |  | 1,616,933 |  |  |  | (201,048 | ) |  |  | (42,620 | )
Total |  |  | 44,463,195 |  |  |  | 64,751,592 |  |  |  | 13,726,701 |  |  |  | 20,555,325 |  |  |  | 27,525,936 |  |  |  | 5,835,228 |
Other gains and losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 125,326 |  |  |  | (1,260,822 | ) |  |  | (267,282 | )
Interest income |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 942 |  |  |  | 3,771 |  |  |  | 799 |
Finance cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (1,246 | ) |  |  | (28,786 | ) |  |  | (6,102 | )
Profit before income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 20,680,347 |  |  |  | 26,240,099 |  |  |  | 5,562,643 |
Income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (626,143 | ) |  |  | (826,402 | ) |  |  | (175,189 | )
Profit for the year |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 20,054,204 |  |  |  | 25,413,697 |  |  |  | 5,387,454 |
Revenue reported above represents revenue generated from external customers and related party. The revenue generated form related party is RM3,268,262 ($692,839) for June 30, 2024 (June 30, 2023: NIL) The accounting policies of the reportable segments are the same as the Group’s accounting policies described in Note 2. Segment profit represents the profit earned by each segment without allocation of central administration costs, finance income, finance cost and income tax expense. This is the measure reported to the chief operating decision maker for the purposes of resource allocation and assessment of segment performance. Segment assets
|  | December 31, 2023 |  |  | June 30, 2024 |
|  | RM |  |  | RM |  |  | USD |
Business strategy consultancy |  |  | 56,519,511 |  |  |  | 217,846,586 |  |  |  | 46,181,332 |
Technology development, solutions and consultancy |  |  | 15,496,175 |  |  |  | 34,137,918 |  |  |  | 7,236,903 |
Interest income |  |  | 38,007,733 |  |  |  | 13,216,039 |  |  |  | 2,801,670 |
Investments and others |  |  | 8,024,218 |  |  |  | 2,730,869 |  |  |  | 578,917 |
|  |  | 118,047,637 |  |  |  | 267,931,412 |  |  |  | 56,798,822 |
Unallocated assets |  |  | - |  |  |  | - |  |  |  | - |
Consolidated total assets |  |  | 118,047,637 |  |  |  | 267,931,412 |  |  |  | 56,798,822 |
No geographical segment information presented as Group’s operations are conducted predominantly in Malaysia.

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