Baiduri - a unit of METAXCHANGE.AI's Universe

Leading Importer & Exporter of Agriculture Products, Health Food, Frozen Foods and More.


Baiduri Bijaksana Sdn. Bhd.

Reports and Financial Statements for the Financial Year Ended 30 June 2025

Registration No. 202001015049 (1371369-U) · Incorporated in Malaysia

FY2025 Annual ReportAudited by Sylvester Anthony & Co (AF 0844)

Corporate Information

Board of Directors

Chiew Kah Fuoi
Sum Yew Mun

Company Secretary

M. Vikneswari A/P S. Muthuraja (LS 0009316)

Principal Bankers

Hong Leong Bank Berhad
AmBank (M) Berhad

Auditors

Sylvester Anthony & Co (AF0844), Chartered Accountants
Suite 609, 6th Floor, Block A, Kelana Square, 17, Jalan SS 7/26, Kelana Jaya, 47301 Petaling Jaya, Selangor.

Registered Office

L 11-7, Menara Sentral Vista, 150, Jalan Sultan Abdul Samad, Brickfields, 50470 Kuala Lumpur.

Principal Place of Business

26G, Jalan Semenyih Sentral 6, 43500 Semenyih, Selangor.

Directors' Report — Principal Activities & Results

The principal activities of the Company are general trading of food materials, agriculture products, frozen foods, and health food products, including holding company activities and import/export of a variety of goods. There have been no significant changes in the nature of these activities during the current financial year.

Total Comprehensive Profit After Tax

RM 863,781 for FY2025

Dividends

No dividends paid or recommended for the current financial year.

Share Issuances

No new shares or debentures were issued during the financial year.

Bad Debts

All known bad debts written off; no allowance for impairment losses required.

Directors' Report — Governance & Declarations

Directors Serving FY2025

Chiew Kah Fuoi and Sum Yew Mun served throughout the year. No changes in directorship since the last report.

Directors' Shareholdings (No Change)

Directors' Benefits

No director received any benefit beyond disclosed director's fees and emoluments. No arrangements existed to enable directors to acquire shares or debentures.

Auditors' Remuneration

Total remuneration paid to auditors for the financial year: RM 19,000. Messrs. Sylvester Anthony & Co have expressed their willingness to be reappointed.

Signed

Chiew Kah Fuoi & Sum Yew Mun, Directors
Dated: 03 Dec 2025, Kuala Lumpur

Chiew Kah Fuoi, Director

Sum Yew Mun, Director


Statement by Directors & Statutory Declaration

I, Chiew Kah Fuoi (NRIC No. 820320-08-6071), being the director primarily responsible for financial management, solemnly and sincerely declare that the financial statements are, to the best of my knowledge and belief, correct — by virtue of the Statutory Declarations Act 1960.

Chiew Kah Fuoi, Director
Dated: 03 Dec 2025, Kuala Lumpur

Commissioner for Oaths — Thangaperumal A/L Andimuthu A.M.W (N919) 220, Jalan Tun Sambanthan, 50470 Kuala Lumpur

Independent Auditors' Report

Sylvester Anthony & Co (AF 0844), Chartered Accountants, Petaling Jaya — Dated 03 Dec 2025

Opinion

The financial statements give a true and fair view of the Company's financial position as at 30 June 2025, in accordance with MPERS and the Companies Act 2016 in Malaysia.

Basis for Opinion

Audit conducted in accordance with approved standards in Malaysia and International Standards on Auditing (ISA). Sufficient and appropriate audit evidence was obtained.

Independence

The auditors are independent in accordance with the By-Laws of the Malaysian Institute of Accountants and the IESBA Code of Ethics.

Other Legal Requirements

Accounting records and registers required by the Companies Act 2016 have been properly kept. No material misstatements found in the Directors' Report.

Statement of Financial Position — 30 June 2025

Assets

Equity & Liabilities

RM7.9M

Total Assets

Up from RM 4.1M in FY2024

RM2.9M

Total Equity

Up from RM 2.0M in FY2024

RM1.5M

Cash & Bank

Up from RM 262K in FY2024

Statement of Comprehensive Income & Cash Flows

Income Statement — FY2025 vs FY2024

Key Financials

Cash Flow Summary

Notes to the Financial Statements — Key Items

Property, Plant & Equipment (Note 5)

Additions of RM 2,240,661 in FY2025 (Building: RM 1,280,000; Motor Vehicles: RM 960,661). Depreciation charged: RM 174,206.

Bank Borrowings (Note 12)

Term Loan 1: RM 500,000 facility at BLR – 2% p.a., repayable over 70 months.
Term Loan 2: RM 800,000 facility at BFR + 4.0% p.a. Both secured by directors' guarantees. Total outstanding: RM 1,224,943.

Hire Purchase Payables (Note 11)

Taxation (Note 15)

Inventories & Receivables

Inventories (groceries): RM 818,246 (2024: RM 751,548). Trade receivables: RM 3,275,883 on 30–90 day credit terms. Cash at bank: RM 1,509,888.

Significant Accounting Policies & Basis of Preparation

The financial statements are prepared under the historical cost convention in compliance with Malaysian Private Entities Reporting Standard (MPERS) and the Companies Act 2016. The functional and presentation currency is Ringgit Malaysia (RM).

Plant & Equipment

Stated at cost less accumulated depreciation. Straight-line method applied: Computer/Software, Motor Vehicle, Office Renovation — all at 20% p.a.

Financial Instruments

Recognised at transaction price on initial recognition. Debt instruments meeting specified conditions measured at amortised cost using the effective interest method.

Income Taxes

Current tax measured using enacted tax rates. Deferred tax recognised for temporary differences where future taxable profits are probable.

Employee Benefits

Short-term benefits (wages, bonuses, leave) recognised in the period services are rendered. Defined contribution plan (EPF) contributions recognised as incurred.

Enviornment, Social, Governance, Sustainability, & Growth built on MXCG.AI ESG2