SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2025

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		10	%

Schedule of Exchange Rates

	March 31,		December 31,
	2025		2024
Period ended March 31, 2025 /Year-ended December 31, 2024 US$1: MYR exchange rate		4.4320		4.4755
	January 1,		January 1,
	2025		2024
	to March 31,		to March 31,
	2025		2024
3 months average US$1: MYR exchange rate		4.4495		4.7240