SEGMENTED INFORMATION (Tables)

12 Months Ended

Dec. 31, 2023

SEGMENTED INFORMATION

Schedule of Segmented Revenue and Net Profit/(Loss)

	MRNA Scientific
	Malaysia			Chemrex			BGLC			Total
	Year ended December 31, 2023
REVENUE	$	24,219		$	9,746,587		$	-		$	9,770,806
COST OF REVENUE		(19,851	)		(8,421,457	)		-			(8,441,308	)
GROSS PROFIT		4,368			1,325,130			-			1,329,498
OTHER INCOME		19,629			466,407			-			486,036
OPERATING EXPENSES
General and administrative		(245,747	)		(2,019,001	)		(2,144,374	)		(4,409,122	)
FINANCE COSTS		(5,052	)		(8,877	)		-			(13,929	)
LOSS BEFORE TAX		(226,802	)		(236,341	)		(2,144,374	)		(2,607,517	)
Tax expense:
Deferred tax		12,269			5,090			-			17,359
Income tax		(2,613	)		(36,272	)		-			(38,885	)
Total tax expense		9,656			(31,182	)		-			(21,526	)
NET LOSS	$	(217,146	)	$	(267,523	)	$	(2,144,374	)	$	(2,629,043	)

	MRNA Scientific
	Malaysia			Chemrex			BGLC			Total
	Year ended December 31, 2022
REVENUE	$	95,816		$	10,832,891		$	-		$	10,928,707
COST OF REVENUE		(51,465	)		(9,618,213	)		-			(9,669,678	)
GROSS PROFIT		44,351			1,214,678			-			1,259,029
OTHER INCOME		8,830			170,453			-			179,283
OPERATING EXPENSES
General and administrative		(286,753	)		(1,051,855	)		(390,881	)		(1,729,489	)
FINANCE COSTS		(5,657	)		(6,822	)		-			(12,479	)
(LOSS)/PROFIT BEFORE TAX		(239,229	)		326,454			(390,881	)		(303,656	)
Tax expense:
Deferred tax		(1,428	)		(2,470	)		-			(3,898	)
Income tax		-			(48,412	)		-			(48,412	)
Total tax expense		(1,428	)		(50,882	)		-			(52,310	)
NET (LOSS)/PROFIT	$	(240,657	)	$	275,572		$	(390,881	)	$	(355,966	)

	As of December 31, 2023 and 2022
	Total Assets				Total Liabilities
	2023		2022		2023		2022
BGLC & MRNA Scientific	$	4,723,449	$	677,477	$	260,119	$	108,390
Chemrex		6,676,344		8,062,685		1,481,822		1,966,759
TOTAL		11,399,793		8,740,162		1,741,941		2,075,149