BABI - A unit of METAXCHANGE 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 Report
Audited 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.
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