Property and Equipment

6 Months Ended

12 Months Ended

Jan. 31, 2025

Dec. 31, 2024

Jul. 31, 2024

Titan Pharmaceuticals Inc [Member]

Property and Equipment

3. Property and Equipment

Property and equipment consisted of the following:

	As of December 31,
(in thousands of U.S. dollars)	2024		2023
Furniture and office equipment	$	-	$	132
Computer equipment		-		579
		-		711
Less accumulated depreciation and amortization		-		(706	)
Property and equipment, net	$	-	$	5

TALENTEC SDN. BHD. [Member]

Property and Equipment

5. PROPERTY AND EQUIPMENT, NET

Property and equipment, net, consisted of the following:

	As of July 31,			As of January 31,
	2024			2025
				(Unaudited)
Furniture, Fittings, Office Equipment & Renovation	$	105,278		$	105,892
Computer Terminal & Peripherals	$	98,854		$	17,089
Sub-total		204,132			122,981
Less: accumulated depreciation		(202,767	)		(15,900	)
Property and equipment, net	$	1,365		$	107,081

Depreciation expenses were US$14 and currency translation gain was US$9,832 for the six months ended January 31, 2024.

Depreciation expenses were US$6,151 and currency translation loss was US$9,092 for the six months ended January 31, 2025.

5. PROPERTY AND EQUIPMENT, NET

Property and equipment, net, consisted of the following:

	As of July 31,
	2023			2024
Computer Terminal & Peripherals	$	99,311		$	98,854
Furniture, Fittings, Office Equipment & Renovation		107,051			105,278
Sub-total		206,362			204,132
Less: accumulated depreciation		(206,257	)		(202,767	)
Property and equipment, net	$	105		$	1,365

Depreciation expenses were US$48, and currency translation difference were US$(2,573), for the year ended July 31, 2023.

Depreciation expenses were US$257, and currency translation difference were US$(3,747), for the year ended July 31, 2024.

TALENTEC SDN. BHD. (formerly known as KE SDN. BHD.)

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEARS ENDED JULY 31, 2023 AND 2024

(In U.S. dollars, except share data)