Expenses by Nature (Tables)

6 Months Ended

Jun. 30, 2025

	Note	For the period ended June 30, 2024		For the period ended June 30, 2025
		MYR		MYR		USD
Cost of revenue
- Construction cost			1,925,000		–		–
- Consulting fees	(iii)		66,076		–		–
- Vegetable costs			3,367,657		21,705,653		4,956,308
- Planting related costs			–		55,589		12,6936
- Wages and benefits	(i)		40,062		137,579		31,415
			5,398,795		21,898,821		5,000,416

	Note	For the period ended June 30, 2024		For the period ended June 30, 2025
		MYR		MYR		USD
Selling and promotion expenses
- Entertainment expenses			4,054		–		–
- Marketing fees			91,211		20,271		4,629
			95,265		20,271		4,629

General and administrative expenses
- Director fee	(i)		880,000		770,000		175,823
- Professional fees			939,645		1,161,646		265,252
- Wages and benefits	(i)		573,420		754,973		172,392
- Depreciation and amortization	(ii)		277,536		534,878		122,135
- Commission paid			101,417		6,000		1,370
- Office expenses			122,922		306,648		70,021
- Others			6,488		9,242		2,110
			2,901,428		3,543,387		809,103
Total of cost of revenue, selling and promotion, and general and administrative expenses			8,395,488		25,462,479		5,814,148

(i) Staff costs

(ii)	Depreciation and amortization

(iii)

The consulting fees mainly comprise design fees of CEA vertical farms, and consultation service fees on operating and managing the CEA vertical farms.

Schedule of Staff Costs

Staff costs

	For the period ended June 30, 2024		For the period ended June 30, 2025
	MYR		MYR		USD
Director fee		880,000		770,000		175,823
Salaries and wages		549,675		826,334		188,687
Contributions to social security contribution plan		52,431		65,218		14,892
Welfare expenses		11,376		1,000		228
		1,493,482		1,662,552		379,630

Schedule of Depreciation and Amortization

Depreciation and amortization

	For the period ended June 30, 2024		For the period ended June 30, 2025
	MYR		MYR		USD
Property, plant and equipment		44,487		44,630		10,191
Intangible assets		7,659		235,524		53,780
Right-of-use assets		225,390		254,724		58,164
		277,536		534,878		122,135

Agroz Inc. 6-K