SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of Principal Annual Rates

	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	%

Schedule of Exchange Rates

	December 31,		December 31,
	2023		2022
Year-end US$1.00: MYR exchange rate		4.5900		4.3900

	January 1,		January 1,
	2023 to		2022 to
	December 31,		December 31,
	2023		2022
Yearly average US$1.00: MYR exchange rate		4.5658		4.3996

Schedule of opening loss allowance measured

Consolidated Statement of Financial Position	Reported as at December 31, 2022		Effect of adoption on  ECL			Restated as at January 1, 2023
Trade receivables	$	2,868,364	$	(371,627	)	$	2,496,737
Retained earnings brought forward		1,156,392		(371,627	)		784,765