SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2023

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%to20%
Lab Equipment		10	%
Motor vehicle	10%to20%
Office equipment		20	%
Renovation	10%to20%
Signboard		10	%

Schedule of Exchange Rates

	September 30,		December 31,
	2023		2022
Period ended September 30, 2023 /Year-ended December 31, 2022 US$1: MYR exchange rate		4.6920		4.3900
	January 1, 2023  to September 30, 2023		January 1, 2022 to September 30, 2022
9 months average US$1: MYR exchange rate		4.5192		4.3442