| Schedule of Revenue, Results, Assets, Liabilities and Other Information by Business Segment |
The following table provides an analysis of the
Group’s revenue, results, assets, liabilities and other information by business segment:
| As of December 31, 2025 | |
| | |
| | |
| |
| | |
| | |
| | |
| |
| | |
IoT | | |
Investment
holding and others | | |
Total | |
| | |
RM | | |
RM | | |
RM | |
| Assets | |
| | |
| | |
| |
| Segment assets | |
| 176,820,095 | | |
| 39,868,177 | | |
| 216,688,272 | |
| Current tax asset | |
| 17,710 | | |
| 20,056 | | |
| 37,766 | |
| Total assets | |
| 176,837,805 | | |
| 39,888,233 | | |
| 216,726,038 | |
| | |
| | | |
| | | |
| | |
| Liabilities | |
| | | |
| | | |
| | |
| Segment liabilities | |
| 35,243,702 | | |
| 182,845 | | |
| 35,426,547 | |
| Deferred tax liabilities and current tax liabilities | |
| 6,868,568 | | |
| 1,474 | | |
| 6,870,042 | |
| Total liabilities | |
| 42,112,270 | | |
| 184,319 | | |
| 42,296,589 | |
| | |
| | | |
| | | |
| | |
| Additions to non-current assets: | |
| | | |
| | | |
| | |
| Property, plant and equipment | |
| - | | |
| - | | |
| - | |
| | |
| | | |
| | | |
| | |
| Six Months Ended December 31, 2025 | |
| | | |
| | | |
| | |
| Revenue | |
| | | |
| | | |
| | |
| Total revenue | |
| 150,400,000 | | |
| - | | |
| 150,400,000 | |
| Inter-segment revenue | |
| - | | |
| - | | |
| - | |
| Revenue from external parties | |
| 150,400,000 | | |
| - | | |
| 150,400,000 | |
| | |
| | | |
| | | |
| | |
| Results | |
| | | |
| | | |
| | |
| (Loss)/profit before interest, depreciation, impairment and tax | |
| (816,281 | ) | |
| 675,179 | | |
| (141,102 | ) |
| Depreciation of: | |
| | | |
| | | |
| | |
| - property, plant and equipment | |
| (10,588,918 | ) | |
| - | | |
| (10,588,918 | ) |
| - right-of-use assets | |
| (62,745 | ) | |
| - | | |
| (62,745 | ) |
| Amortisation of intangible asset | |
| (3,936,886 | ) | |
| - | | |
| (3,936,886 | ) |
| Finance income, net | |
| 70,576 | | |
| 384,514 | | |
| 455,090 | |
(Loss)/profit before tax | |
| (15,334,254 | ) | |
| 1,059,693 | | |
| (14,274,561 | ) |
| Tax expense | |
| (399,085 | ) | |
| (4,185 | ) | |
| (403,270 | ) |
(Loss)/profit for the financial period | |
| (15,733,339 | ) | |
| 1,055,508 | | |
| (14,677,831 | ) |
| As of June 30, 2025 |
|
|
|
|
|
|
|
|
|
| |
|
IoT |
|
|
Investment holding
and others |
|
|
Total |
|
| |
|
RM |
|
|
RM |
|
|
RM |
|
| Assets |
|
|
|
|
|
|
|
|
|
| Segment assets |
|
|
177,364,056 |
|
|
|
29,047,553 |
|
|
|
206,411,609 |
|
| Current tax asset |
|
|
17,710 |
|
|
|
14,234 |
|
|
|
31,944 |
|
| Total assets |
|
|
177,381,766 |
|
|
|
29,061,787 |
|
|
|
206,443,553 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
| Segment liabilities |
|
|
9,335,738 |
|
|
|
429,286 |
|
|
|
9,765,024 |
|
| Deferred tax liabilities and current tax liabilities |
|
|
6,471,342 |
|
|
|
14 |
|
|
|
6,471,356 |
|
| Total liabilities |
|
|
15,807,080 |
|
|
|
429,300 |
|
|
|
16,236,380 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Revenue |
|
|
|
|
|
|
|
|
|
|
|
|
| Total revenue |
|
|
197,320,000 |
|
|
|
- |
|
|
|
197,320,000 |
|
| - Inter-segment revenue |
|
|
- |
|
|
|
- |
|
|
|
- |
|
| Revenue from external parties |
|
|
197,320,000 |
|
|
|
- |
|
|
|
197,320,000 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Results |
|
|
|
|
|
|
|
|
|
|
|
|
| Profit/(loss) before interest, depreciation, impairment and tax |
|
|
3,861,297 |
|
|
|
(2,861,372 |
) |
|
|
999,925 |
|
| Depreciation of: |
|
|
|
|
|
|
|
|
|
|
|
|
| - property, plant and equipment |
|
|
(28,308,000 |
) |
|
|
- |
|
|
|
(28,308,000 |
) |
| - right-of-use assets |
|
|
(124,572 |
) |
|
|
- |
|
|
|
(124,572 |
) |
| Amortisation of intangible assets |
|
|
(18,931,458 |
) |
|
|
- |
|
|
|
(18,931,458 |
) |
| Impairment loss on deposits |
|
|
(4,000,000 |
) |
|
|
- |
|
|
|
(4,000,000 |
) |
| Impairment loss on intangible assets |
|
|
(8,044,989 |
) |
|
|
- |
|
|
|
(8,044,989 |
) |
| Impairment loss on goodwill |
|
|
(7,734,427 |
) |
|
|
- |
|
|
|
(7,734,427 |
) |
| Impairment loss on property, plant and equipment |
|
|
(6,962,010 |
) |
|
|
- |
|
|
|
(6,962,010 |
) |
| Reversal of impairment of trade receivable |
|
|
94,000 |
|
|
|
- |
|
|
|
94,000 |
|
| Waiver of debts |
|
|
(306,900 |
) |
|
|
260,865 |
|
|
|
(46,035 |
) |
| Finance income, net |
|
|
20,487 |
|
|
|
932,707 |
|
|
|
953,194 |
|
| Loss before tax |
|
|
(70,436,572 |
) |
|
|
(1,667,800 |
) |
|
|
(72,104,372 |
) |
| Tax expense |
|
|
748,648 |
|
|
|
(14,095 |
) |
|
|
734,553 |
|
| Loss for the financial year |
|
|
(69,687,924 |
) |
|
|
(1,681,895 |
) |
|
|
(71,369,819 |
) |
|