Deferred Tax Asset and Income Tax (Expense)/Benefit (Tables)

6 Months Ended

Jun. 30, 2025

Deferred Tax Asset and Income Tax (Expense)/Benefit [Abstract]

Schedule of Expenses/ (Benefits) Recognized In Profit or Loss

	For the six months ended
	June 30, 2024			June 30, 2025			June 30, 2025
	RM			RM			Convenience Translation USD
Income tax expense/(benefit)
Tax expense/(benefit) recognized in profit or loss
Current income tax
Current financial year		(420,371	)		610,581			144,945
Prior financial year		250,233			73,304			17,402

Deferred taxation
Current financial year		—			(932,747	)		(221,424	)
Prior financial year					397,530			94,369
Total income tax expense/(benefit) recognized in profit or loss		(170,138	)		148,668			35,292

Schedule of Reconciliations Between the Tax Expense and the Product of Accounting Loss

The numerical reconciliations between the tax expense and the product of accounting loss multiplied by the applicable tax rates of the Group are as follows:

	For the six months ended
	June 30, 2024			June 30, 2025			June 30, 2025
	RM			RM			Convenience Translation USD
Net loss before taxes		(1,881,960	)		(1,780,930	)		(422,771	)

Tax at the Malaysian statutory income tax rate of 24%		(451,670	)		(427,423	)		(101,465	)

Tax effects in respect of:
Different tax rates in other countries		(17,072	)		554,889			131,724
Deferred tax not recognized on previously unrecognized origination and reversal of temporary differences		—			(740,027	)		(175,674	)
Adjustment in respect of current income tax of prior years		250,233			73,304			17,402
Adjustment in respect of deferred tax of prior years		—			397,530			94,369
Non-deductible expenses		56,742			410,137			97,361
Non-taxable income		(8,371	)		(119,742	)		(28,425	)
Tax benefit		(170,138	)		148,668			35,292

Schedule of Deferred Tax Assets

The deferred tax assets are made up of the following:

	As of December 31, 2024 (Audited)		As of June 30, 2025 (Unaudited)		As of June 30, 2025 (Unaudited)
	RM		RM		Convenience Translation USD
At beginning of year/period		74,000		74,000		17,566
Recognised in profit or loss		—		535,217		127,055
At end of year/period		74,000		609,217		144,621

Schedule of Deferred Tax Offsetting

Presented after appropriate offsetting as follows:

	As of December 31, 2024 (Audited)		As of June 30, 2025 (Unaudited)		As of June 30, 2025 (Unaudited)
	RM		RM		Convenience Translation USD

Deferred tax asset		74,000		609,217		144,621
Deferred tax liability		—		—		—
		74,000		609,217		144,621

Schedule of Deferred Tax Asset as at the End of the Reporting Period

The deferred tax asset as at the end of the reporting period are made up of the temporary differences arising from:

	As of December 31, 2024 (Audited)			As of June 30, 2025 (Unaudited)			As of June 30, 2025 (Unaudited)
	RM			RM			Convenience Translation USD
Deferred tax asset
Plant and equipment		—			181,284			43,035
Provisions and others		707,852			2,041,958			484,738
Other temporary differences		—			479,842			113,909

Deferred tax liability
Plant and equipment		(295,010	)		(164,679	)		(39,093	)
Other temporary differences		(104,509	)		—			—
Presented after appropriate offsetting		308,333			2,538,405			602,589

At 24%		74,000			609,217			144,621

Founder Group Ltd 6-K