SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of principal annual rates

Categories	Principal 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%

Schedule of exchange rates

	March 31, 2021		December 31, 2020
Year-end US$1 : MYR exchange rate		4.1460		4.0170
	January 1, 2021 to March 31, 2021		January 1, 2020 to March 31, 2020
3 months average US$1 : MYR exchange rate		4.0678		4.1820