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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 6 Months Ended
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Jun. 30, 2025
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Schedule of Principal Annual Rates |
The principal annual rates used are as follows: |  |  |
|  | Principal |
Categories |  | Annual Rates |
Air conditioner |  |  | 20 | %
Buildings |  |  | 2 | %
Computer and software |  |  | 33 | %
Equipment |  |  | 20 | %
Furniture and fittings |  | 10% to 20 | %
Lab Equipment |  |  | 10 | %
Motor vehicle |  | 10% to 20 | %
Office equipment |  |  | 20 | %
Renovation |  | 10% to 20 | %
Signboard |  |  | 10 | %
Solar PV System |  |  | 20 | %
Machinery |  |  | 10 | %
Schedule of Exchange Rates |
|  | June 30, |  |  | December 31, |
|  | 2025 |  |  | 2024 |
Period ended June 30, 2025 /Year-ended December 31, 2024 US$1: MYR exchange rate |  |  | 4.2125 |  |  |  | 4.4755 |
|  | January 1, |  |  | January 1, |
|  | 2025 |  |  | 2024 |
|  | to June 30, |  |  | to June 30, |
|  | 2025 |  |  | 2024 |
6 months average US$1: MYR exchange rate |  |  | 4.3772 |  |  |  | 4.7279 |

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