SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2024

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		20	%

Schedule of Exchange Rates

	September 30,		December 31,
	2024		2023
Period ended September 30, 2024 /Year-ended December 31, 2023 US$1: MYR exchange rate		4.1220		4.5900

	January 1, 2024 to September 30, 2024		January 1, 2023 to September 30, 2023
9 months average US$1: MYR exchange rate		4.6327		4.5192