Exhibit 99.2

SAGTEC GLOBAL LIMITED

INDEX TO UNAUDITED INTERIM CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS

CONTENTS		PAGE(S)
Unaudited Interim Condensed Consolidated Statements of Financial Position		F-2
Unaudited Interim Condensed Consolidated Statements of Profit or Loss and Other Comprehensive Income		F-3
Unaudited Interim Condensed Consolidated Statements of Changes in Equity		F-4
Unaudited Interim Condensed Consolidated Statements of Cash Flows		F-5
Notes to Unaudited Interim Condensed Consolidated Financial Statements		F-6

F-1

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION
AS OF DECEMBER 31, 2024 AND JUNE 30, 2025

		As of
	Note	December 31, 2024		June 30, 2025		June 30, 2025
		RM		RM		Convenience Translation USD
ASSETS

Non-current assets
Plant and equipment	7		14,253,818		27,835,749		6,607,579
Right-of-use assets	8		170,026		111,328		26,427
Total non-current assets			14,423,844		27,947,077		6,634,006

Current assets
Trade receivables, net	9		8,409,351		12,589,414		2,988,443
Other receivables	10		2,867,160		21,985,702		5,218,910
Cash and short term deposits	11		1,654,146		3,439,271		816,406
Total current assets			12,930,657		38,014,387		9,023,759

Total assets			27,354,501		65,961,464		15,657,765

LIABILITIES AND EQUITY

Current liabilities
Trade payables	9		-		816,366		193,787
Amount due to director	14		-		3,467		823
Other payables	10		1,172,737		447,021		106,112
Provisions	13		441,353		415,456		98,620
Tax payable	15		3,918,926		3,897,642		925,212
Lease liabilities	8		52,768		36,072		8,563
Bank overdraft	14		104,587		335,419		79,621
Bank borrowings	14		736,481		765,468		181,705
Total current liabilities			6,426,852		6,716,911		1,594,443

Non-current liabilities
Lease liabilities	8		109,809		65,949		15,655
Bank borrowings	14		2,526,234		2,135,947		507,026
Deferred tax liabilities	15		907,405		908,887		215,749
Total non-current labilities			3,543,448		3,110,783		738,430

Total liabilities			9,970,300		9,827,694		2,332,873

Equity
Share capital, 12,550,000 common shares issued and outstanding with no par value, unlimited authorized share	4		1,145,780		32,044,480		7,606,637
Reserves	16		3,280,388		3,280,388		778,690
Retained earnings			12,365,963		20,132,453		4,778,991
Shareholders’ equity			16,792,131		55,457,321		13,164,318
Non-controlling interest			592,070		676,449		160,574
Total equity			17,384,201		56,133,770		13,324,892

Total liabilities and equity			27,354,501		65,961,464		15,657,765

The accompanying notes are an integral part ofthese unaudited interim condensed consolidated financial statements.

F-2

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
FOR THE SIX MONTHS ENDED JUNE 30, 2024 AND 2025

		For the six months ended June 30,
	Note	2024			2025			2025
		RM			RM			Convenience Translation USD
Revenue	17		19,655,442			47,867,433			11,362,650
Total revenue			19,655,442			47,867,433			11,362,650

Cost of sales	18		(16,167,137	)		(38,335,906	)		(9,100,080	)
Total cost of sales			(16,167,137	)		(38,335,906	)		(9,100,080	)

Gross profit			3,488,305			9,531,527			2,262,570

Selling and administrative expenses	19		(654,390	)		(1,103,355	)		(261,912	)
Selling and administrative expenses from related parties	19		(393,000	)		(566,685	)		(134,518	)
Income from operations before income tax			2,440,915			7,861,487			1,866,140

Other income			161,044			1,109,762			263,433
Finance costs			(121,340	)		(126,887	)		(30,120	)
Profit before income tax			2,480,619			8,844,362			2,099,453

Income tax expense	15		(558,520	)		(993,493	)		(235,833	)

Net Profit for the period, representing total comprehensive income for the period			1,922,099			7,850,869			1,863,620

Profit attributable to:
Equity owners of the Company			1,864,585			7,766,490			1,843,590
Non-controlling interests			57,514			84,379			20,030
Total			1,922,099			7,850,869			1,863,620

Weighted Average Number of Common Shares Outstanding – Basic and Diluted			10,800,000			12,550,000			12,550,000
Basic and Diluted Net Income per Share			0.1726			0.6188			0.1469

The accompanying notes are an integral part ofthese unaudited interim condensed consolidated financial statements.

F-3

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
FOR THE SIX MONTHS ENDED JUNE 30, 2024 AND 2025

	Note	Number of outstanding shares		Share capital		Reserves		Retained earnings		Shareholders’ equity		Non-controlling interest		Total equity
				RM		RM		RM		RM		RM		RM
Balance at January 1, 2024			10,800,000		1,145,780		3,280,388		5,439,549		9,865,717		352,974		10,218,691
Net profit for the period			-		-		-		1,864,585		1,864,585		57,514		1,922,099
Balance at June 30, 2024			10,800,000		1,145,780		3,280,388		7,304,134		11,730,302		410,488		12,140,790
Net profit for the period			-		-		-		5,061,829		5,061,829		181,582		5,243,411
Balance at December 31, 2024			10,800,000		1,145,780		3,280,388		12,365,963		16,792,131		592,070		17,384,201
Issuance of shares	4		1,750,000		30,898,700		-		-		30,898,700		-		30,898,700
Net profit for the period			-		-		-		7,766,490		7,766,490		84,379		7,850,869
Balance at June 30, 2025			12,550,000		32,044,480		3,280,388		20,132,453		55,457,321		676,449		56,133,770

	Note	Number of outstanding shares		Share capital		Reserves		Retained earnings		Shareholders’ equity		Non-controlling interest		Total equity
				USD		USD		USD		USD		USD		USD
Balance at June 30, 2024			10,800,000		242,894		695,410		1,548,405		2,486,709		87,019		2,573,728
Balance at June 30, 2025			12,550,000		7,606,637		778,690		4,778,991		13,164,318		160,574		13,324,892

Equity transaction reflects changes in a parent’s ownership interestin a subsidiary that do not result in the parent losing control of the subsidiary.

The accompanying notes are an integral part ofthese unaudited interim condensed consolidated financial statements.

F-4

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE SIX MONTHS ENDED JUNE 30, 2024 AND 2025

		For the six months ended June 30,
		2024			2025			2025
		RM			RM			Convenience Translation USD
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (Loss)/Profit for the year			1,922,099			7,850,869			1,863,620

Adjustments to reconcile net profit to net cash used in operating activities:
Depreciation			780,563			1,416,747			336,304
Amortization			27,628			26,149			6,207
Provisions			(15,140	)		(25,897	)		(6,147	)
Imputed interest of lease liability			5,360			3,926			932
Finance costs			121,340			126,887			30,120
Overdraft charges			45,646			54,231			12,873
Income tax expenses			558,520			993,493			235,833
Gain on disposal of plant & equipment			-			(460	)		(109	)
Operating cash flows before movements in working capital			3,446,016			10,445,945			2,479,633

Trade receivables			(2,970,374	)		(4,180,063	)		(992,253	)
Other receivables and prepayment			4,897,335			(19,118,542	)		(4,538,312	)
Other payables and accrued liabilities			(184,682	)		(725,717	)		(172,269	)
Trade payables			(423,786	)		816,367			193,787
Deferred revenue			(1,926,663	)		-			-
Cash generated from operations			2,837,846			(12,762,010	)		(3,029,414	)

Income tax paid			-			(1,013,295	)		(240,533	)
Net cash provided by operating activities			2,837,846			(13,775,305	)		(3,269,947	)

Investing activities
Purchase of plant and equipment			(2,634,523	)		(15,831,390	)		(3,758,015	)
Proceeds from disposal of plant and equipment			-			833,172			197,776
Net cash used in investing activities			(2,634,523	)		(14,998,218	)		(3,560,239	)

Financing activities
Proceeds from issuance of Class A ordinary shares upon the completion of IPO			-			30,898,700			7,334,655
Termination of right-of-use asset			-			32,550			7,727
Termination of lease			-			(37,340	)		(8,864	)
Repayment of lease liabilities			(28,542	)		(27,142	)		(6,443	)
Increase in fixed deposits			(27,580	)		(10,215	)		(2,425	)
Overdraft charges paid			(45,646	)		(54,231	)		(12,873	)
Loan interest paid			(121,340	)		(126,887	)		(30,120	)
Proceeds from bank loans			1,000,000			-			-
Repayment of bank loans			(299,404	)		(361,300	)		(85,765	)
Proceeds from amount due to shareholders			(816	)		-			-
Proceeds from amount due (from)/to directors			(137,181	)		3,467			823
Net cash provided by financing activities			339,491			30,317,602			7,196,715

Net increase in cash and cash equivalents			542,814			1,544,079			366,529
Cash and cash equivalents at beginning of period			(241,006	)		370,129			87,861
Cash and cash equivalents at end of period	11		301,808			1,914,208			454,390

The accompanying notes are an integral part ofthese unaudited interim condensed consolidated financial statements.

F-5

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

ORGANIZATION AND PRINCIPAL ACTIVITIES

Sagtec Global Limited (the “Company”)was incorporated in the British Virgin Islands on October 31, 2023 with registered office at Vistra Corporate Services Centre, WickhamsCay II, Road Town, Tortola, VG1110, British Virgin Islands while principal place of business of the Company at No. 43-2, Jalan BesarKepong, Pekan Kepong, 52100 Kuala Lumpur, Malaysia.

The group structure which representsthe operating subsidiaries and dormant companies as of the reporting date is as follow:

Details of the Company and its subsidiaries (collectively,the “Group”) are shown in the table below:

Percentage of effective ownership

June 30,

Name

Date of
incorporation

2025

2024

Place of
incorporation

Principal
activities

Sagtec Global Limited

October 31, 2023

—

British Virgin Islands

Holding company

Sagtec Group Sdn Bhd

June 11, 2018

98.04

Malaysia

Food & beverage SAAS

CL Technologies
(International) Sdn Bhd

February 14, 2019

94.95

Malaysia

Food & beverage software & server hosting

The Group develops IT products, services, and solutions using the subscriptionas a service model, generating stable and sustainable revenue from our SaaS offerings.

As described above, the Company, through a series of transactions whichis accounted for as a reorganization of entities under a common control (the “Reorganization”), will become the ultimate parentof its subsidiaries.

Through the reorganization, the Company will be the holding companyof its subsidiaries. Accordingly, the consolidated financial statements will be prepared on a consolidated basis by applying the principleof common control as if the reorganization has been completed at the beginning of the first reporting period.

Based on the above, the Group concluded that the Company and its subsidiariesare effectively controlled by the shareholder before and after the Reorganization and the Reorganization is considered under common control.The transactions above were accounted for as a recapitalization. The consolidation of the Company and its subsidiaries has been accountedfor at carrying value and prepared on the basis as if the aforementioned transactions had become effective as of the beginning of thefirst period presented in the accompanying consolidated financial statements.

F-6

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MATERIAL ACCOUNTING POLICIES

BASIS OF PREPARATION

The unaudited interim condensed consolidatedfinancial statements have been prepared in accordance with the historical cost basis, except as disclosed in the accounting policies below,and are drawn up in accordance with the provisions of the International Financial Reporting Standards (“IFRSs”) as issuedby the International Accounting Standards Board (“IASB”) for the six months ended June 30, 2025 and 2024.

These unaudited interim condensed consolidatedfinancial statements for the six months ended June 30, 2025 and 2024 should be read in conjunction with the Group’s last auditedannual consolidated financial statements for the years ended December 31, 2024 and 2023. They do not include all the informationand disclosures required for a complete set of financial statements prepared in accordance with IFRS Accounting Standard. However, selectedexplanatory notes are included to explain events and transactions that are significant to an understanding of the changes in the Group’sfinancial position and performance since last annual consolidated financial statements.

Historical cost is generally based onthe fair value of the consideration given in exchange for goods and services.

These unaudited interim condensed consolidatedfinancial statements were approved by the board of directors of the Company on June 30, 2025.

The board of directors has the powerto amend the financial statements after issue.

ADOPTION OF NEW AND REVISED STANDARDS

On January 1, 2023, the Group has adoptedthe new or amended IFRS and interpretations issued by the IFRS interpretations Committee (IFRS IC) that are mandatory for applicationfor the fiscal year. Changes to the Group’s accounting policies have been made as required, in accordance with the transitionalprovisions in the respective IFRS and IFRS IC.

The adoption of these new or amendedIFRS and IFRS IC did not result in substantial changes to the Group’s accounting policies and had no material effect on the amountsreported for the current or prior financial years.

F-7

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MATERIAL ACCOUNTING POLICIES (cont.)

COMMON CONTROL & MERGER ACCOUNTING

The acquisition of entities, businessesor assets under common control are accounted for in accordance with merger accounting.

The combined financial statements incorporatethe financial statements of the combined entities or businesses in which the common control combination occurs as if they had been combinedfrom the date when the combining entities or businesses first came under the control of the controlling party.

The combined financial statements haveprepared using uniform accounting policies for like transactions and other events in similar circumstances.

All intra-group balances, transactions,income and expenses are eliminated in full on combination and the combined financial statements reflect external transactions only.

The net assets of the combined entitiesor businesses are combined using the existing carrying amounts from the controlling party’s perspective. No amount is recognizedin respect of goodwill or excess of the acquirer’s interest in the net fair value of acquiree’s identifiable assets, liabilitiesand contingent liabilities over the acquisition cost at the time of common control combination. All differences between the cost of acquisition(fair value of consideration paid) and the amounts at which the assets and liabilities are recorded, arising from common control combination,have been recognized directly in equity as part of the capital reserve.

The combined statements of profit orloss and other comprehensive income include the results of each of the combining entities or businesses from the earliest date presentedor since the date when the combined entities or businesses first came under the common control, where this is a shorter period, regardlessof the date of the common control combination.

Subsidiaries

Subsidiaries are entities controlledby the Group. The Group controls and entity when it is exposed to, or has rights to, variable returns from its involvement with the entityand has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included inthe unaudited interim condensed consolidated financial statements from the date that control commences until the date that control ceases.

Loss of control

Upon the loss of control, the Group derecognizesthe assets and liabilities of the subsidiary, any NCI, and the other components of equity related to the subsidiary. Any surplus or deficitarising on the loss of control is recognized in profit or loss. If the Group retains any interest in the former subsidiary, then suchinterest is measured at fair value at the date that control is lost.

F-8

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MATERIAL ACCOUNTING POLICIES (cont.)

CONVENIENCETRANSLATION

Translations of amounts in the unauditedinterim condensed consolidated statement of financial position, unaudited interim condensed consolidated statements of profit or lossand other comprehensive income, and unaudited interim condensed consolidated statement of cash flows from RM into USD as of and for theyear ended June 30, 2025 are solely for the convenience of the reader. Unless otherwise noted, all translations from RM into USD for thefiscal year ended June 30, 2025 were calculated at of USD1 = RM4.2127 or an average rate of USD1 = RM4.3771.

FINANCIAL ASSETS

Classification and measurement

Financial assets are recognized whena Group entity becomes a party to the contractual provisions of the instrument. All regular way purchases or sales of financial assetsare recognized and derecognized on a trade date basis. Regular way purchases or sales are purchases or sales of financial assets thatrequire delivery of assets within the time frame established by regulation or convention in the market place.

Financial assets are initially measuredat fair value except for trade receivables arising from contracts with customers which are initially measured in accordance with IFRS15 Revenue from Contracts with Customers (“IFRS 15”). Transaction costs that are directly attributable to the acquisitionof financial assets (other than financial assets at fair value through profit or loss (“FVTPL”)) are added to the fair valueof the financial assets, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financialassets at fair value through profit or loss are recognized immediately in consolidated statement of profit or loss. The Group classifiesits financial assets at fair value through other comprehensive income, fair value through profit and loss and amortized cost.

The classification depends on the Group’sbusiness model for managing the financial assets as well as the contractual terms of the cash flows of the financial assets.

Financial assets at Fair Value through Profit or Loss (FVTPL)are initially recorded at fair value and transaction costs are expensed in the statements of income and comprehensive income. Realizedand unrealized gains and income arising from changes in the fair value of the financial asset held at FVTPL are included in the statementsof income and comprehensive income in the period in which they arise. There are no financial assets classified as FVTPL

Financial assets at Fair Value through Other Comprehensive Income (FVTOCI) are initially recognized atfair value plus transaction costs. Subsequently they are measured at fair value, with gains and losses arising from changes in fair valuerecognized in other comprehensive income. There is no subsequent reclassification of fair value gains and losses to profit or loss followingthe derecognition of the investment. There are no financial assets classified as FVTOCI.

Financial assets at amortized cost are initially recognized at fair value, net of transaction costs, andsubsequently carried at amortized cost less any impairment. They are classified as current assets or non- current assets based on theirmaturity date. The Company has classified trade receivables, other receivables and amounts due from related parties at amortized cost.

F-9

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MATERIAL ACCOUNTING POLICIES (cont.)

Impairment

The Group assesses at end of each reportingperiod whether there is objective evidence that a financial asset or group of financial assets is impaired.

The Group recognizes expected creditlosses (“ECL”) for accounts receivable based on the simplified approach. The simplified approach to the recognition of expectedlosses does not require the Company to track the changes in credit risk; rather, the Company recognizes a loss allowance based on lifetimeexpected credit losses at each reporting date from the date of the accounts receivable.

The Group recognizes a loss allowancefor other receivable, amount due from director, shareholders and related parties based on 12 months expected credit losses at each reportingdate.

The Group measures expected credit lossby considering the risk of default over the contract period and incorporates forward-looking information into its measurement. ECLs area probability-weighted estimate of credit losses.

ECLs are measured as the difference inthe present value of the contractual cash flows that are due to the Company under the contract, and the cash flows that the Company expectsto receive. The Company assesses all information available, including past due status, and forward looking macro- economic factors inthe measurement of the ECLs associated with its assets carried at amortized cost.

The maximum period considered when estimatingECLs is the maximum contractual period over which the Company is exposed to credit risk.

Derecognition of financial assets

The Group derecognizes a financial assetonly when the contractual rights to the cash flow from the asset expire, or when it transfers the financial asset and substantially allthe risks and rewards of ownership of asset to another entity.

On derecognition of a financial assetmeasured at amortized cost, the difference between the asset’s carrying amount and the sum of the consideration received and receivableis recognized in profit or loss.

FINANCIAL LIABILITIES

Financial liabilities are classifiedas either financial liabilities at FVTPL or at amortized cost. The Group determines the classification of its financial liabilities atinitial recognition.

Financial liabilities are classifiedas measured at amortized cost, net of transaction costs unless classified as FVTPL. The Group trade payables, other payables andaccrued liabilities, amounts due to related parties, lease liabilities and bank loans are classified as measured at amortized cost.

Derecognition of financial liabilities

The Group derecognizes financial liabilitieswhen, and only when, the Group’s obligation are discharged, cancelled or expired. The difference between the carrying amount ofthe financial liability derecognized and the consideration paid and payable is recognized in profit or loss.

F-10

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MATERIAL ACCOUNTING POLICIES (cont.)

PLANT AND EQUIPMENT

Plant and equipment is recognized andsubsequently measured at cost less accumulated depreciation and any accumulated impairment losses, if any. When components of propertyand equipment have different useful lives they are accounted for separately. Depreciation is provided at rates which are calculated towrite off the assets over their estimated useful lives as follows:

Computer and handphone		5 years straight line
Equipment and machine		10 years straight line
License		10 years straight line
Right-of-use assets		Over term of lease
Renovation		Over term of lease

Plant and equipment is derecognized upondisposal or when no future economic benefits are expected from its use. Any gain or loss arising from derecognition of the asset, beingthe difference between the net disposal proceeds and the carrying amount, is recognized in profit or loss.

IMPAIRMENT OF NON-FINANCIAL ASSETS

Impairment of assets are reviewed atthe end of each reporting period for impairment when there is an indication that the assets might be impaired. Impairment is measuredby comparing the carrying values of the assets with their recoverable amounts. When the carrying amount of an asset exceeds its recoverableamount, the asset is written down to its recoverable amount and an impairment loss shall be recognized. The recoverable amount of an assetis the higher of the asset’s fair value less costs to sell and its value in use, which is measured by reference to discounted futurecash flows using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific tothe asset. An impairment loss is recognized in profit or loss.

When there is a change in the estimatesused to determine the recoverable amount, a subsequent increase in the recoverable amount of an asset is treated as a reversal of theprevious impairment loss and is recognized to the extent of the carrying amount of the asset that would have been determined (net of amortizationand depreciation) had no impairment loss been recognized. The reversal is recognized in profit or loss immediately.

LEASES

The Group as leasee

The Group assesses whether a contractis or contains a lease, at inception of the contract. The Group recognizes a right-of-use asset and corresponding lease liability withrespect to all lease arrangements in which it is the lessee, except for low-value assets and short-term leases with 12 months orless. For these leases, the Group recognizes the lease payments as an operating expense on a straight-line method over the term of thelease unless another systematic basis is more representative of the time pattern in which economic benefits from the leased assets areconsumed.

The Group recognizes a right-of-use assetand a lease liability at the lease commencement date. The right-of-use assets and the associated lease liabilities are presented as aseparate line item in the statements of financial position.

F-11

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MATERIAL ACCOUNTING POLICIES (cont.)

Right-of-use asset

The right-of-use asset is initially measuredat cost. Cost includes the initial amount of the corresponding lease liability adjusted for any lease payments made at or before the commencementdate, plus any initial direct costs incurred, less any incentives received.

The right-of-use asset is subsequentlymeasured at cost less accumulated depreciation and any impairment losses, and adjustment for any remeasurement of the lease liability.The depreciation starts from the commencement date of the lease. If the lease transfers ownership of the underlying asset to the Groupor the cost of the right-of-use asset reflects that the Group expects to exercise a purchase option, the related right-of-use asset isdepreciated over the useful life of the underlying asset. Otherwise, the Group depreciates the right-of-use asset to the earlier of theend of the useful life of the right-of-use asset or the end of the lease term. The estimated useful lives of the right-of-use assets aredetermined on the same basis as those plant and equipment.

Lease liability

The lease liability is initially measuredat the present value of the lease payments that are not paid at the commencement date, discounted by using the rate implicit in the lease.If this rate cannot be readily determined, the Group uses its incremental borrowing rate.

The lease liability is subsequently measuredat amortized cost using the effective interest method. It is remeasured when there is a change in the future lease payments (other thanlease modification that is not accounted for as a separate lease) with the corresponding adjustment is made to the carrying amount ofthe right-of-use asset, or is recognized in profit or loss if the carrying amount has been reduced to zero.

PROVISIONS

Provisions are recognized when the Grouphas a present obligation (legal or constructive) as a result of past events, when it is probable that an outflow of resources embodyingeconomic benefits will be required to settle the obligation, and when a reliable estimate of the amount can be made. Provisions are reviewedat the end of each reporting period and adjusted to reflect the current best estimate. Where the effect of the time value of money ismaterial, the provision is the present value of the estimated expenditure required to settle the obligation. The discount rate shall bea pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwindingof the discount is recognized as interest expense in profit or loss.

Provision for warranties

The Group provides warranties for generalrepairs of defects. Provisions related to these assurance-type warranties are recognized when the product is sold. Initial recognitionis based on historical experience. The estimate of warranty-related costs is revised annually.

F-12

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MATERIAL ACCOUNTING POLICIES (cont.)

REVENUE RECOGNITION

Revenue is derived principally from services,tangible products, rental and others.

Revenue from services

Revenue from services is recognized overtime in the year in which the services rendered.

A receivable is recognized when the servicesare rendered as this is the point in time that the consideration is unconditional because only the passage of time is required beforethe payment is due.

Subscription services from Speed + Pos software and QR orderingsystem revenue measured on time elapsed.

Software consultant and development services revenue measuredon contract milestone.

Social media management services revenue measured on timeelapsed.

Data management and analysis services revenue measured ontime elapsed.

Revenue from tangible products

Revenue from tangible products is recognizedat a point in time when the goods have been delivered to the customer and upon its acceptance, and it is probable that the Group willcollect the considerations to which it would be entitled to in exchange for the goods sold.

Revenue from rental of machinery

Revenue from rental is recognized ata point in time, measured through time lapsed results in entitlement to collection of revenue.

CASH AND CASH EQUIVALENTS

Cash and cash equivalents comprise cashin hand, bank balances, demand deposits, and short-term, highly liquid investments that are readily convertible to known amounts of cashand which are subject to an insignificant risk of changes in value with original maturity periods of three months or less.

Bank overdrafts are presented as currentborrowings in the statements of financial position.

SHARE CAPITAL

Ordinary shares are classified as equity.Incremental costs directly attributable to the issuance of new ordinary shares are deducted against the share capital account.

F-13

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MATERIAL ACCOUNTING POLICIES (cont.)

INCOME TAX

Current tax assets and liabilities arethe expected amount of income tax recoverable or payable to the taxation authorities, measured using tax rates and tax laws that havebeen enacted or substantively enacted at the end of the reporting period and are recognized in profit or loss except to the extent thatthe tax relates to items recognized outside profit or loss (either in other comprehensive income or directly in equity).

Deferred taxes are recognized using theliability method for temporary differences other than those that arise from the initial recognition of an asset or liability in a transactionwhich is not a business combination and at the time of the transaction, affects neither accounting profit nor taxable profit.

Deferred tax assets and liabilities aremeasured at the tax rates that are expected to apply in the period when the asset is realized or the liability is settled, based on theperiod.

Deferred tax assets are recognized forall deductible temporary differences, unused tax losses and unused tax credits to the extent that it is probable that future taxable profitswill be available against which the deductible temporary differences, unused tax losses and unused tax credits can be utilized. The carryingamounts of deferred tax assets are reviewed at the end of each reporting period and reduced to the extent that it is no longer probablethat the related tax benefits will be realized.

Current and deferred tax items are recognizedin correlation to the underlying transactions either in profit or loss, other comprehensive income or directly in equity.

Current tax assets and liabilities ordeferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against currenttax liabilities and when the deferred taxes relate to the same taxable entity (or on different tax entities but they intend to settlecurrent tax assets and liabilities on a net basis) and the same taxation authority.

EMPLOYEE BENEFITS

Defined contribution plan

The Company participates in EmployeesProvident Fund (EPF), Malaysia’s national defined contribution plan, employees are required to contribute a specified percentageof their monthly salary to the EPF, which is deducted from their salaries each month. The company also contributes a specified percentagebased on the employees’ monthly salaries, as mandated by the EPF regulations. The Company’s contributions are recognized asan expense in the period when employees render related services, and this expense is recorded in the profit or loss statement under employeebenefits expense. A liability is recognized for unpaid contributions at the end of each reporting period, representing amounts due tothe EPF but not yet paid. Contributions are measured at the statutory rates applicable during the period. In the financial statements,the total amount of contributions made to the EPF during the reporting period is disclosed in the notes under employee benefits.

Actuarial risk (that benefits will beless than expected) and investment risk (that assets invested will be insufficient to meet expected benefits) fall, in substance, on theemployee.

F-14

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MATERIAL ACCOUNTING POLICIES (cont.)

DEFERRED OFFERING COSTS

Deferred offering costs are specificexpenses incurred during the process of preparing for an offering of securities, including legal, accounting, underwriting, and otherfees directly associated with the offering. These costs are initially recorded as an asset when incurred, provided it is probable thatthe offering will be successfully completed, and are capitalized as “Deferred Offering Costs” on the statement of financialposition. Only direct and incremental costs clearly attributable to the offering are capitalized, while general and administrative expensesnot directly related to the offering process are expensed as incurred. Upon successful completion of the offering, deferred offering costsare reclassified from the statement of financial position to the statement of comprehensive income and recognized as a reduction of theproceeds from the offering within equity. If it becomes probable that the offering will not be completed, all deferred offering costsare expensed immediately in the period this determination is made.

FOREIGN CURRENCY TRANSACTIONS

The functional currency used by the Companyis Malaysia Ringgit. Consequently, operations in currencies other than the Malaysian Ringgit are considered to be denominated in foreigncurrency and are recorded at the exchange rates in force on the dates of the operations.

At year-end, monetary assets and liabilitiesdenominated in foreign currency are converted by applying the exchange rate on the statement of financial position date. The profits orlosses revealed are charged directly to the profit and loss account for the year in which they occur. Non-monetary items in foreign currencymeasured in terms of historical cost are converted at the exchange rate on the date of the transaction.

The exchange differences of the monetaryitems that arise both when liquidating them and when converting them at the closing exchange rate, are recognized in the results of theyear, except those that are part of the investment of a business abroad, which are recognized directly in equity net of taxes until thetime of its disposal.

EARNINGS PER SHARE

Basic income per share is calculatedby dividing the income attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding in the period.For all periods presented, the income attributable to ordinary shareholders equals the reported income attributable to owners of the Company.

Diluted income per share is calculatedby the treasury stock method. Under the treasury stock method, the weighted average number of ordinary shares outstanding for the calculationof diluted income per share assumes that the proceeds to be received on the exercise of dilutive share options and warrants are used torepurchase ordinary shares at the average market price during the period.

The Company has no potentially dilutivesecurities, such as options or warrants, currently issued and outstanding, as of June 30, 2025 and December 31, 2024.

SEGMENT REPORTING

Operating segments are reported in amanner consistent with the internal reporting provided for decision maker, whose members are responsible for allocating resources andassessing the performance of the operating segments.

F-15

SAGTEC GLOBAL LIMITEDAND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MATERIAL ACCOUNTING POLICIES (cont.)

BORROWING AND BORROWING COSTS

Borrowings are classified as currentliabilities unless the Group has the unconditional right to postpone settlement for at least 12 months after the statement of financialposition date, in which case they are classified as non-current liabilities.

Borrowings are initially recorded atfair value, net of any transaction costs. They are then measured at amortized cost. The difference between the initial proceeds (afterdeducting transaction costs) and the repayment amount is recognized in profit or loss over the term of the borrowings using the effectiveinterest rate method.

Borrowing costs are recognized in profitor loss using the effective interest method except for borrowing costs that are directly attributable to the acquisition, constructionor production of a qualifying asset form part of the cost of that asset.

CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATIONUNCERTAINTY

The preparation of these unaudited interimcondensed consolidated financial statements in conformity with IFRS require the directors of the Company to make judgements, estimatesand assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. The estimatesand associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances,the results of which form the basis of making the judgements about carrying values of assets and liabilities that are not readily apparentfrom other sources. Actual results may differ from these estimates.

The estimates and underlying assumptionsare reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if therevision affects only that period, or in the period of the revision and future periods if the revision affects both current and futureperiods.

The directors have considered the development,selection and disclosure of the Group’s critical accounting judgements and estimates. The key assumptions concerning the futureand other key sources of estimation uncertainty at the end of the reporting period, that have a significant risk of causing a materialadjustment to the carrying amounts of assets and liabilities within the next financial year are described below:-

Useful lives of plant and equipment

The Group’s management determinesthe estimated useful lives and the related depreciation charge for the Group’s plant and equipment. This estimate is based on thehistorical experience of the actual useful lives of plant and equipment of similar nature and functions. Management will increase thedepreciation charge where useful lives are less than previously estimated lives, or will write off or write down technically obsoleteor non-strategic assets that have been abandoned or sold. Actual economic lives may differ from estimated useful lives. Periodic reviewcould result in a change in depreciable lives and therefore depreciation charge in the future periods.

Impairment of Trade Receivables

The Group uses the simplified approachto estimate a lifetime expected credit loss allowance for all trade receivables. The Group develops the expected loss rates based on thepayment profiles of past sales and the corresponding historical credit losses, and adjusts for qualitative and quantitative reasonableand supportable forward-looking information. If the expectation is different from the estimation, such difference will impact the carryingvalue of trade receivables.

F-16

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

ISSUANCE OF SHARES

	Number of shares		RM
Balance as at December 31, 2023		10,800,000		1,145,780
Issuance of shares from Sagtec Global Limited		-		-
Balance as at December 31, 2024		10,800,000		1,145,780
Proceeds from issuance of Class A ordinary shares upon the completion of IPO		1,750,000		30,898,700
Balance as at June 30, 2025		12,550,000		32,044,480

In March 2025, the Group successfully completedits initial public offering (“IPO”) on the Nasdaq Capital Market, issuing a total of 1,750,000 shares at an offering priceof RM17.6564 (USD4.00) per shares, raising gross proceeds of RM 30,898,700 (USD 7,000,000).

As of the reporting date, the offering-relatedexpenses had not yet been finalized, and therefore the full amount of gross proceeds has been presented within equity.

The Group will record the offering expenses asa deduction from equity in the subsequent reporting period, in accordance with IAS 32 – Financial Instruments: Presentation, whichrequires directly attributable transaction costs of an equity transaction to be accounted for as a deduction from equity, net of any relatedtax benefits.

ACQUISITION OF CL TECHNOLOGIES (INTERNATIONAL) SDN. BHD.

On January 1, 2024, the Company completedthe acquisition of CL Technologies (International) Sdn. Bhd. (CL Tech), a company located in Malaysia that provides food and beveragesoftware and server hosting services. The acquisition was made pursuant to a share purchase agreement dated January 1, 2024, betweenthe Company, and Kevin Ng Chen Lok and other individual non-controlling shareholders, collectively the 94.95% shareholders of CLTech. The acquisition purchase price totaled US$100 (RM 457) in initial cash consideration.

As part of the restructuring of the Company, theacquisition of entities, business or assets under common control are accounted for in accordance with merger accounting. Thedifference between the consideration paid and the share capital of the acquired entity is reflected within equity as a merger reserve.The Company accounted the transaction as followings:

	RM			Convenience Translation USD
Cash consideration		457			100
Book value of 94.95% of Share Capital of CL Technologies (International) Sdn. Bhd.		(2,263,600	)		(537,319	)
Bargain purchase accounted as merger reserve in equity		2,263,143			537,219

ACQUISITIONS OF SAGTEC GROUP SDN. BHD.

On January 1, 2024, the Company completedthe acquisition of Sagtec Group Sdn. Bhd. (Sagtec Group), a company located in Malaysia that provides Food and beverage SAAS services.The acquisition was made pursuant to a share purchase agreement dated January 1, 2024, between the Company, and Kevin Ng Chen Lokand other individual non-controlling shareholders, collectively the 98.04% shareholders of Sagtec Group. The acquisition purchaseprice totaled US$100 (RM 457) in initial cash consideration.

	RM			Convenience Translation USD
Cash consideration		457			100
Book value of 98.04% of Share Capital of Sagtec Group Sdn. Bhd.		(1,017,702	)		(241,571	)
Bargain purchase accounted as merger reserve in equity		1,017,245			241,471

F-17

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

PLANT AND EQUIPMENT

	As of January 1, 2024		Addition		As of December 31, 2024		Addition		Disposal			As of June 30, 2025		As of June 30, 2025
	RM		RM		RM		RM		RM			RM		Convenience Translation USD
Plant and equipment, at cost
Equipment & Machine		12,468,561		4,894,732		17,363,293		8,799,751		(1,558,323	)		24,604,721		5,840,606
Computer & Handphone		114,419		-		114,419		-		-			114,419		27,160
License		775,901		-		775,901		7,031,639		-			7,807,540		1,853,334
Renovation		43,892		-		43,892		-		-			43,892		10,419
Total cost		13,402,773		4,894,732		18,297,505		15,831,390		(1,558,323	)		32,570,572		7,731,519

	As of January 1, 2024		Depreciation for the year		As of December 31, 2024		Depreciation for the year		Disposal for the year			As of June 30, 2025		As of June 30, 2025
	RM		RM		RM		RM		RM			RM		Convenience Translation USD
Accumulated Depreciation
Equipment & Machine		2,230,743		1,576,753		3,807,496		1,127,598		(725,611	)		4,209,483		999,236
Computer & Handphone		56,323		22,676		78,999		10,479		-			89,478		21,240
License		64,836		77,590		142,426		273,183		-			415,609		98,656
Renovation		3,793		10,973		14,766		5,487		-			20,253		4,808
Total accumulated depreciation		2,355,695		1,687,992		4,043,687		1,416,747		(725,611	)		4,734,823		1,123,940

	As of December 31, 2024		As of June 30, 2025		As of June 30, 2025
	RM		RM		Convenience Translation USD
Carrying Amount
Equipment & Machine		13,555,797		20,395,238		4,841,370
Computer & Handphone		35,420		24,941		5,920
License		633,475		7,391,931		1,754,678
Renovation		29,126		23,639		5,611
Total carrying amount		14,253,818		27,835,749		6,607,579

F-18

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

RIGHT OF USE ASSETS

	As of
	December 31, 2024		June 30, 2025			June 30, 2025
	RM		RM			Convenience Translation USD
Right-Of-Use Assets, cost
As at beginning of the year/period		307,323		307,323			72,952
Add: New lease recognized		-		-			-
Less: Termination		-		(105,860	)		(25,129	)
As at end of the year/period		307,323		201,463			47,823

Right-Of-Use Assets, accumulated amortization
As at beginning of the year/period		82,041		137,297			32,591
Amortization of the year		55,256		26,149			6,207
Less: Termination		-		(73,311	)		(17,402	)
As at end of the year/period		137,297		90,135			21,396

Right-Of-Use Assets, carrying amount
As at beginning of the year/period		225,282		170,026			40,361
As at end of the year/period		170,026		111,328			26,427

	As of
	December 31, 2024			June 30, 2025			June 30, 2025
	RM			RM			Convenience Translation USD
Lease Liability
As at beginning of the year/period		209,571			162,577			38,593
Add: New lease recognized		-			-			-
Add: Imputed interest		10,090			3,926			932
Less: Principal repayment		(57,084	)		(27,142	)		(6,443	)
Termination		-			(37,340	)		(8,864	)
As at end of the year/period		162,577			102,021			24,218

Lease liability current portion		52,768			36,072			8,563
Lease liability non-current portion		109,809			65,949			15,655
		162,577			102,021			24,218

Maturities of Lease
Year ending December 31, 2025		52,768			-			-
Year ending December 31, 2026		57,434			-			-
Year ending December 31, 2027		25,598			-			-
Year ending December 31, 2028		7,701			-			-
Year ending December 31, 2029		8,171			-			-
After December 31, 2029		10,905			-			-
		162,577			-			-

Maturities of Lease
Period ending June 30, 2026		-			36,072			8,563
Period ending June 30, 2027		-			35,490			8,424
Period ending June 30, 2028		-			7,476			1,775
Period ending June 30, 2029		-			7,932			1,883
Period ending June 30, 2030		-			8,416			1,998
After June 30, 2030		-			6,635			1,575
		-			102,021			24,218

F-19

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

TRADE RECEIVABLES AND TRADE PAYABLES

As of

December 31,
2024

June 30,
2025

Convenience
Translation
USD

Trade receivables, gross

Third parties

8,409,351

12,589,414

2,988,443

Trade receivables, net

8,409,351

12,589,414

2,988,443

Trade receivables are non-interest bearing, generally on 30 to 90 dayscredit term. They are recognized at their original invoice amounts which represent their fair values on initial recognition.

As of

December 31,
2024

June 30,
2025

Convenience
Translation
USD

Trade payables, gross

Third parties

816,366

193,787

Trade payables, net

816,366

193,787

Trade payables are non-interest bearing, generally on 30 to 90 dayscredit term. They are recognized at their original invoice amounts which represent their fair values on initial recognition.

OTHER RECEIVABLES AND OTHER PAYABLES

	As of
	December 31, 2024		June 30, 2025		June 30, 2025
	RM		RM		Convenience Translation USD
Prepayments, deposits & other receivables
Rental deposit		6,312		127,112		30,174
Utility deposit		5,700		17,960		4,263
Other deposits		1,820		29,674		7,044
Other receivables		2,089,986		10,924,584		2,593,250
Deferred offering costs		763,342		10,886,372		2,584,179
		2,867,160		21,985,702		5,218,910

	As of
	December 31, 2024		June 30, 2025		June 30, 2025
	RM		RM		Convenience Translation USD
Accrued liabilities & other payables
Employee benefits payable		405,792		444,404		105,491
Lease payable		8,757		757		180
Accrued operating expenses		749,764		-		-
Utilities payable		8,424		1,860		441
		1,172,737		447,021		106,112

F-20

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

CASH AND SHORT-TERM DEPOSITS

	As of
	December 31, 2024		June 30, 2025		June 30, 2025
	RM		RM		Convenience Translation USD
Cash		474,716		2,249,627		534,011
Pledged Deposits		1,179,430		1,189,644		282,395
Total		1,654,146		3,439,271		816,406

Pledged deposits are fixed deposit pledged tobanks with maturity less than one year to secure overdraft facilities.

For the purpose of presenting the consolidatedstatement of cash flows, cash and cash equivalents comprise the following at the end of the financial year

	As of
	December 31, 2024			June 30, 2025			June 30, 2025
	RM			RM			Convenience Translation USD
Cash and short-term deposits		1,654,146			3,439,271			816,406
Pledged Deposits		(1,179,430	)		(1,189,644	)		(282,395	)
Bank Overdraft		(104,587	)		(335,419	)		(79,621	)
Total		370,129			1,914,208			454,390

RELATED PARTIES DISCLOSURES

Related party transactions

	For the six months ended June 30,
	2024		2025		2025
	RM		RM		Convenience Translation USD
Payments made on behalf by director		23,944		3,467		823
Employee benefit expenses charged from related parties		12,000		-		-
Selling and administrative expenses charged from related parties		8,495		-		-

Related parties comprise mainly shareholders orcompanies controlled by director or shareholders.

Remuneration of key management personnel

	For the six months ended June 30,
	2024		2025		2025
	RM		RM		Convenience Translation USD
Ng Chen Lok, Chairman, CEO & Director
- Director fee		393,000		540,435		128,286
Zuria Hajar Bt Mohd Adnan, CFO & Director
- Salary		46,044		67,000		15,904
- Employer Contribution to Defined Contribution Plan		5,040		8,040		1,909
- Employer Contribution to Insurance Scheme		579		696		165
Loong Xin Yee, COO		60,000		120,000		28,485
Tan Kim Chuan, CTO
- Salary		60,000		158,900		37,719
- Employer Contribution to Defined Contribution Plan		-		3,900		926
- Employer Contribution to Insurance Scheme		-		618		147
Lai Fuu Sing, Independent Director
- Director fee		-		13,125		3,116
Pan Seng Wee, Independent Director
- Director fee		-		13,125		3,116
Robert Michael Harrison Jr, Independent Director
- Director fee		-		-		-

F-21

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

PROVISIONS

	As of
	December 31, 2024			June 30, 2025			June 30, 2025
	RM			RM			Convenience Translation USD
As at beginning of the year/period		494,280			441,353			104,767
Add: Provision for warranty during the year/period		202,929			235,165			55,823
Less: Unclaimed warranty during the year/period		(255,856	)		(261,062	)		(61,970	)
As at end of the year/period		441,353			415,456			98,620

The Group provides a one-year warranty on allfood kiosk ordering machines and power bank charging station sold, covering defects in materials and workmanship. The Group anticipatesthe utilization of provision within one year, any unutilized provision for warranty will be adjusted toward year end of each reportingperiod.

BANK BORROWINGS AND BANK OVERDRAFT

	As of
	December 31, 2024		June 30, 2025		June 30, 2025
	RM		RM		Convenience Translation USD
Current
Bank overdraft		104,587		335,419		79,621
Bank borrowings		736,481		765,468		181,705
		841,068		1,100,887		261,326
Non-current
Bank borrowings		2,526,234		2,135,947		507,026
		3,367,302		3,236,834		768,352

Bank overdraft

The bank overdraft is secured by the Group’s fixed deposits.The weightage average effective interest rate is 7.89% (2024: 8.83%) per annum.

Bank borrowing

Maturities of Bank Borrowing
Year ending December 31, 2025	736,481	-	-
Year ending December 31, 2026	782,996	-	-
Year ending December 31, 2027	795,079	-	-
Year ending December 31, 2028	495,036	-	-
Year ending December 31, 2029	184,632	-	-
After December 31, 2029	268,491	-	-
	3,262,715	-	-

Maturities of Bank Borrowing
Period ending June 30, 2026	-	765,468	181,705
Period ending June 30, 2027	-	786,552	186,710
Period ending June 30, 2028	-	716,776	170,147
Period ending June 30, 2029	-	274,423	65,142
Period ending June 30, 2030	-	184,114	43,704
After June 30, 2030	-	174,082	41,323
	-	2,901,415	688,731

F-22

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

BANK BORROWINGS AND BANK OVERDRAFT (cont.)

	As of
	December 31, 2024			June 30, 2025			June 30, 2025
	RM			RM			Convenience Translation USD
Fair value of non-current borrowing		2,123,289			1,673,619			397,279
Undrawn borrowing facility		2,145,413			2,013,656			477,997
Weighted average interest rate		5.35	%		8.13	%		8.13	%

All borrowings by the company are personally guaranteed by the director.In the event the company is unable to meet its loan obligations, the director will be held accountable and responsible for repaying theloans.

Reconciliation of liabilities arising from financing activities

	As of
	December 31, 2024			June 30, 2025			June 30, 2025
	RM			RM			Convenience Translation USD
Bank borrowing
As at beginning of the year/period		2,909,469			3,262,715			774,496
Proceeds from borrowing		1,000,000			-			-
Scheduled repayment		(908,930	)		(488,187	)		(115,885	)
Non-cash changes
Finance cost		262,176			126,887			30,120
As at end of the year/period		3,262,715			2,901,415			688,731

Lease liability
As at beginning of the year/period		209,571			162,577			38,593
Scheduled repayment		(57,084	)		(27,142	)		(6,443	)
Non-cash changes
Addition during the year		-			-			-
Imputed interest		10,090			3,926			932
Termination		-			(37,340	)		(8,864	)
As at end of the year/period		162,577			102,021			24,218

Amount due from/(to) director
As at beginning of the year/period		(137,181	)		-			-
(Repayment)/Advance		(137,181	)		3,467			823
As at end of the year/period		-			3,467			823

F-23

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

INCOME TAX

	As of
	June 30, 2024			December 31, 2024			June 30, 2025			June 30, 2025
	RM			RM			RM			Convenience Translation USD
Tax payable
As at beginning of the year/period		1,632,210			1,632,210			3,918,926			930,264
Tax expenses		576,620			2,289,416			992,011			235,481
Tax payment		-			(2,700	)		(1,013,295	)		(240,533	)
As at end of the year/period		2,208,830			3,918,926			3,897,642			925,212

Deferred tax liabilities
Accelerated tax depreciation
As at beginning of the year/period		823,938			823,938			907,405			215,397
Tax expenses		(18,100	)		83,467			1,482			352
As at end of the year/period		805,838			907,405			908,887			215,749

Income tax expenses
- Current year		576,620			2,289,416			992,011			235,481
- Origination of temporary differences		(18,100	)		83,467			1,482			352
Total income tax expenses		558,520			2,372,883			993,493			235,833

A reconciliation between tax expense and theproduct of accounting profit multiplied by applicable corporate tax rate for the financial years ended June 30, 2024, December 31, 2024and June 30, 2025 were as follows:

	As of
	June 30, 2024			December 31, 2024			June 30, 2025			June 30, 2025
	RM			RM			RM			Convenience Translation USD
Tax reconciliation
Profit before tax		2,480,619			9,538,393			8,844,362			2,099,453
Tax calculated at tax rate of 24%		481,994			2,289,214			2,122,647			503,869
Effects of:
- Lower domestic tax rate applicable to respective profits**		(45,000	)		(38,371	)		(45,000	)		(10,682	)
- Different tax rates in jurisdiction*		89,985			204,530			(1,065,860	)		(253,011	)
- Non-allowable expenditure		335,450			58,838			289,266			68,665
- Income not subject to tax		(30,132	)		(61,405	)		(62,655	)		(14,873	)
- Utilization of previously unrecognized capital allowance		(273,777	)		(79,923	)		(244,905	)		(58,135	)
Tax expenses		558,520			2,372,883			993,493			235,833

*	The Company’s is formed in British Virgin Islands andis not subject to tax on its income or capital gains. In addition, upon payments of dividends by the Company to its shareholders, noBritish Virgin Islands withholding tax is imposed.

**	The Company’s subsidiaries formed in Malaysia and is subject to the corporate tax on taxable income derived from its activities conducted in Malaysia. Malaysia companies with a paid-up capital of not more than RM 2.5 million and a gross business income of not more than RM 50 million are taxed at different rates based on their taxable profit. The first RM 150,000 is taxed at 15%, the next RM 450,000 (up to RM 600,000) at 17%, and any amount exceeding RM 600,000 is taxed at 24%. Companies that do not fall into this category are taxed at a standard rate of 24%.

F-24

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

RESERVES

	As of
	December 31, 2024		June 30, 2025		June 30, 2025
	RM		RM		Convenience Translation USD
Bargain purchase accounted as merger reserve in equity from acquisition of CL Technologies (International) Sdn Bhd		2,263,143		2,263,143		537,219
Bargain purchase accounted as merger reserve in equity from acquisition of Sagtec Group Sdn Bhd		1,017,245		1,017,245		241,471
		3,280,388		3,280,388		778,690

REVENUE

	For the six months ended June 30,
	2024		2025		2025
	RM		RM		Convenience Translation USD
Revenue from services		14,100,682		29,121,218		6,912,721
Revenue from tangible products		5,554,760		18,746,215		4,449,929
Revenue from non-related parties		19,655,442		47,867,433		11,362,650

Total revenue		19,655,442		47,867,433		11,362,650

Revenue from services
Performance obligation satisfied over time
Subscription services		6,492,876		13,465,340		3,196,368
Software consultation and development services		3,228,802		6,161,113		1,462,509
Social media management services		1,876,013		3,501,177		831,101
Data management & analysis services		2,502,991		5,993,588		1,422,743
		14,100,682		29,121,218		6,912,721

Revenue from tangible products
Performance obligation satisfied at point in time
Food ordering kiosk with screen		2,932,245		10,575,550		2,510,397
Power bank charging station		2,622,515		8,170,665		1,939,532
		5,554,760		18,746,215		4,449,929

Total revenue		19,655,442		47,867,433		11,362,650

Transaction priceallocated to remaining performance obligation

Management expects that the transaction priceallocated to remaining unsatisfied (or partially unsatisfied) performance obligation as at June 30, 2024 and 2025 may be recognized asrevenue in the next reporting periods as follows:

As of

June 30,
2024

December 31,
2024

June 30,
2025

Convenience
Translation
USD

Unsatisfied and partially unsatisfied performance obligation

764,580

Unsatisfied performance obligation solely consistsof deferred revenue, money received for goods or services not yet delivered or performed.

F-25

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

COST OF SALES

	For the six months ended June 30,
	2024		2025		2025
	RM		RM		Convenience Translation USD
Purchases		8,993,049		11,684,616		2,773,665
Commissions		851,643		-		-
Marketing		1,095,540		2,492,536		591,672
Depreciation of plant and equipment		748,654		1,385,801		328,958
Software development		-		618,000		146,699
Server maintenance		3,259,962		20,607,243		4,891,695
Employee benefit expenses		1,218,289		1,547,710		367,391
Total		16,167,137		38,335,906		9,100,080

EXPENSES BY NATURE

	For the six months ended June 30,
	2024		2025		2025
	RM		RM		Convenience Translation USD
Employee benefit expenses
- Director emoluments		393,000		566,685		134,518
- Staff costs		1,297,231		1,518,308		360,412
- Employer Contribution to Defined Contribution Plan		141,045		145,127		34,450
- Employer Contribution to Insurance Scheme		7,679		10,401		2,470
Depreciation of plant and equipment		780,563		1,416,747		336,304
Amortization of ROU		27,628		26,149		6,207

FAIR VALUE OF ASSETS & LIABILITIES

Asset and liabilities not measured at fair value

Cash and bank balance, other receivables and payablescarrying amounts of these balances approximate their fair values due to the short-term nature of these balances.

Trade receivables and trade payables carryingamounts (including trade balances due from/to related parties) approximate their fair values as they are subject to normal trade creditterms.

Bank borrowings carrying amounts approximate theirfair values as they are subject to interest rates close to market rate of interests for similar arrangements with financial institutions.

F-26

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT

The Company activities expose it to various risks,including market risk (comprising currency risk and interest rate risk), credit risk, and liquidity risk. The Company overall risk managementstrategy aims to minimize any adverse effects from the unpredictability of financial markets on its financial performance.

	As of
	December 31, 2024		June 30, 2025		June 30, 2025
	RM		RM		Convenience Translation USD
Financial assets at amortized cost
Cash		474,716		2,249,627		534,011
Trade receivables		8,409,351		12,589,414		2,988,443
Other receivables		2,103,818		11,099,330		2,634,731
Fixed deposits		1,179,430		1,189,644		816,406

Financial liabilities at amortized cost
Trade payables		-		816,366		193,787
Other payables & accrued liabilities		422,973		447,021		106,112
Bank and other borrowings		3,367,302		3,236,834		768,352
Lease liabilities		162,577		102,021		24,218
Amount due to director		-		3,467		823

Foreign Currency Risk

The Group expose to foreign currencyrisk due to transactions and balances denominated in currencies other than the functional currency of the respective entities of the Group,with the primary risk arising from the Chinese Renminbi (“RMB”). The Group closely monitor foreign currency risk on an ongoingbasis to ensure that our net exposure remains at an acceptable level.

The company is subject to minimal foreigncurrency risk due to its foreign supplier policy of making prepayments in advance of delivery, thus eliminating the need for credit terms.

Interest Rate Risk

The Group exposed to interest rate riskarise mainly from interest-bearing bank loans. The interest rates and repayment terms of these loans are disclosed in Note 14 of the financialstatements. Currently, The Group does not have an interest rate hedging policy. The sensitivity analysis below is based on our exposureto interest rates for non-derivative instruments at the end of the reporting period.

We use a 50-basis point increaseor decrease to report interest rate risk internally to key management personnel, as this represents management’s assessment ofa reasonably possible change in interest rates. If interest rates on loans had been 50 basis points higher or lower, with all othervariables held constant, our profit would decrease or increase by approximately RM 7,783 for the year ended June 30, 2025 andRM 16,707 for the year ended December 31, 2024.

F-27

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (cont.)

Liquidity Risk

Liquidity risk arises mainly due to generalfunding and business activities. The Group practices prudent risk management by maintaining sufficient cash balances and the availabilityof funding through certain committed credit facilities. The table below analyses non-derivative financial liabilities of the Group intorelevant maturity groupings based on the remaining period from the statement of financial position date to the contractual maturity date.The amounts disclosed in the table are the contractual undiscounted cash flows, which includes both principal and interest. Balances duewithin 12 months equal their carrying amounts as the impact of discounting is not significant.

	As of
	December 31, 2024		June 30, 2025		June 30, 2025
	RM		RM		Convenience Translation USD
Bank borrowings
Repayment within:
Less than 1 year		976,072		984,355		233,664
Between 1 and 2 years		963,436		936,203		222,234
Between 2 and 5 years		1,693,768		1,338,822		317,308
Over 5 years		288,536		182,470		43,314

Bank overdraft
Repayment within less than 1 year		104,587		335,419		79,621

Lease liabilities
Repayment within:
Less than 1 year		60,204		40,764		9,676
Between 1 and 2 years		61,884		38,168		9,060
Between 2 and 5 years		45,732		27,252		6,468
Over 5 years		11,342		6,800		1,614

Trade payable
Repayment within less than 1 year		-		816,366		193,787

Other payable
Repayment within less than 1 year		422,973		447,021		106,112

Amount due to director
Repayment within less than 1 year		-		3,467		823

Credit Risk

Credit risk primarily arises from thepossibility of customers failing to fulfill their payment obligations for the services provided. The Group addresses this risk by conductingthorough customer screening and segmentation based on creditworthiness, setting appropriate credit limits, and enforcing stringent paymentterms such as upfront payments and short billing cycles.

Expected credit losses are measured asthe difference in the present value of the contractual cash flows that are due to the Company under the contract, and the cash flows thatthe Company expects to receive. The Company assesses all information available, including past due status, and forward looking macro-economic factors in the measurement of the expected credit losses associated with its assets carried at amortized cost.

As of

December 31,
2024

June 30,
2025

Convenience
Translation
USD

Trade receivable

Collection within less than 1 year

8,409,351

12,589,414

2,988,443

Other receivables

Collection within less than 1 year

2,103,818

11,099,330

2,593,250

F-28

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (cont.)

Capital Risk Management

The Group manages its capital to ensurethat entities within our Company will be able to maintain an optimal capital structure so as to support our businesses and maximize shareholdersvalue. To achieve this objective, we may make adjustments to the capital structure in view of changes in economic conditions, such asadjusting the amount of dividend payment, returning of capital to shareholders or issuing new shares.

The Group manage its capital based ondebt-to-equity ratio that complies with debt covenants and regulatory, if any. The debt-to-equity ratio is calculated as net debt dividedby total equity. Net debt is calculated as lease liability, borrowings and bank overdraft plus trade and other payables less cash andbank balances. Total capital is calculated as total equity plus net debts. Capital includes equity attributable to the owners of the parentand non-controlling interest.

	As of
	December 31, 2024			June 30, 2025			June 30, 2025
	RM			RM			Convenience Translation USD
Net debt		2,298,706			1,166,438			276,886
Total equity		17,384,201			56,133,770			13,324,892
Total capital		19,682,907			57,300,208			13,601,778

Gearing ratio		11.68	%		2.04	%		2.04	%

CONCENTRATIONS OF RISK

Customer Concentration

For the period ended June 30,2024, the Company generated total revenue of RM 19,655,442, of which three customers accounted for more than 53% of theCompany’s total revenue.

For the period ended June 30,2025, the Company generated total revenue of RM 47,867,433, of which three customers accounted for more than 56% of theCompany’s total revenue.

	For the six months ended June 30,
	2025		2024		2025		2024		2025		2024
	Revenues				Percentage of revenues				Trade receivables
	RM		RM		%		%		RM		RM
SM Prominent Sdn Bhd		10,558,412		6,486,237		22.06		33.00		2,827,798		1,246,548
KLC Ventures Sdn Bhd		6,976,853		2,412,767		14.58		12.28		880,025		467,595
Dencity Group Sdn Bhd		-		1,687,367		-		8.58		-		500,000
Rams Solutions Sdn Bhd		9,426,101		-		19.69		-		-		-
Total		26,961,366		10,586,371		56.33		53.86		3,707,823		2,214,143

Vendor Concentration

For the period ended June 30, 2024, the Company incurred cost of saleof RM 16,167,137, of which two vendor accounted for more than 67% of the Company’s total cost of sale.

For the period ended June 30,2025, the Company incurred cost of sale of RM 38,335,906, of which two vendors accounted for more than 67% of the Company’stotal cost of sale.

	For the six months ended June 30,
	2025		2024		2025		2024		2025		2024
	Cost of sale				Percentage of cost of sales				Accounts payable, trade
	RM		RM		%		%		RM		RM
Vendor A		10,282,944		7,274,889		40.03		48.67		-		-
Vendor B		15,345,772		2,793,236		26.82		18.69		316,000		-
Total		25,628,716		10,068,125		66.85		67.36		316,000		-

F-29

SAGTEC GLOBAL LIMITED AND ITS SUBSIDIARIES
NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

OPERATING SEGMENTS

Directors determine the basis of operating segmentsby analyzing the Group’s various revenue streams. They consider the nature of these revenues, the markets served, and the internalreporting structure. By segmenting the Group into distinct operating units, each with unique financial metrics and strategic goals, directorsgain clearer insights into performance. This segmentation informs business decisions and resource allocation, allowing directors to targetinvestments, manage costs, and optimize operations effectively for each segment.

The Group’s operations are located in Malaysia.All of the Group’s revenue from external customers based on the location of the Group’s operations is from Malaysia. The geographicallocations of the Group’s non-current assets are mostly situated in Malaysia based on physical location of assets.

	For the six months ended June 30, 2024
	SAAS Business			Software Customization			Data Analysis & Hosting Services			Outright Purchase			Others			Total
	RM			RM			RM			RM			RM			RM
Revenue		6,492,877			3,228,802			4,379,003			5,554,760			-			19,655,442
Cost of Revenue		(4,634,251	)		(3,526,415	)		(4,333,085	)		(3,508,664	)		(164,722	)		(16,167,137	)
Gross Profit		1,858,626			(297,613	)		45,918			2,046,096			(164,722	)		3,488,305
Selling & Administrative Expenses		(261,847	)		(261,847	)		(261,848	)		(261,848	)		-			(1,047,390	)
Income from operations		1,596,779			(559,460	)		(215,930	)		1,784,248			(164,722	)		2,440,915

Segment depreciation		468,338			78,056			156,113			39,028			39,028			780,563
Segment amortization		16,577			2,763			5,526			1,381			1,381			27,628

Segment Assets		12,747,282			2,124,547			4,249,094			1,062,274			1,062,274			21,245,471
Segment Liabilities		5,462,766			910,462			1,820,922			455,231			455,230			9,104,611

	For the six months ended June 30, 2025
	SAAS Business			Software Customization			Data Analysis & Hosting Services			Outright Purchase			Others			Total
	RM			RM			RM			RM			RM			RM
Revenue		13,465,340			6,161,113			9,494,765			18,746,215			-			47,867,433
Cost of Revenue		(11,478,758	)		(5,829,371	)		(8,874,411	)		(11,988,644	)		(164,722	)		(38,335,906	)
Gross Profit/(Loss)		1,986,582			331,742			620,354			6,757,571			(164,722	)		9,531,527
Selling & Administrative Expenses		(417,510	)		(417,510	)		(417,510	)		(417,510	)		-			(1,670,040	)
Income from operations		1,569,072			(85,768	)		202,844			6,340,061			(164,722	)		7,861,487

Segment depreciation		850,049			141,675			283,349			70,837			70,837			1,416,747
Segment amortization		15,689			2,616			5,230			1,307			1,307			26,149

Segment Assets		39,576,879			6,596,146			13,192,293			3,298,073			3,298,073			65,961,464
Segment Liabilities		5,896,616			982,769			1,965,539			491,385			491,385			9,827,694

SUBSEQUENT EVENTS

The Company has evaluated subsequentevents through the date the financial statements were available to be issued. Based on this evaluation, there are no subsequent eventsthat require disclosure or adjustment to the financial statements as of the reporting date.

F-30

SagtecGlobal Limited Achieves 144% Growth in Revenue and 308% Profit Surge for 1H2025

KUALA LUMPUR, MALAYSIA, July 21, 2025 (GlobeNewswire)– Sagtec Global Limited (NASDAQ: SAGT) (“Sagtec” or the “Company”), a leading providerof customizable software solutions, today announced its audited financial results for the six month ended June 30, 2025 (the “InterimResults”) (the “Financial Results”).

“Our record-breaking half-year results validateSagtec’s growth trajectory and resilience. We are delivering innovative, high-demand solutions across Malaysia’s digital ecosystem.Our strategy to scale both recurring software services and smart hardware deployments is yielding strong returns. Looking ahead, we remaincommitted to expanding our regional footprint and driving sustainable, tech-powered growth across Southeast Asia,” said Kevin Ng,Chairman, Executive Director and Chief Executive Officer of Sagtec.

Sagtec’s revenue for the six monthsended June 30, 2025, surged to US$11.4 million, representing a 144% year-over-year increase from US$4.7 million in the same periodlast year. This robust performance reflects broad-based growth across the Company’s core business verticals, driven by acceleratingdemand for subscription-based software solutions, customized development services, and technology-enabled hardware offerings in the food& beverage (F&B) and related sectors.

EBITDA grew 205% year-over-year, from US$809thousand in the first half of 2024 to US$2.47 million in the first half of 2025, reflecting strong revenue expansion, increased otherincome, and sustained operational efficiency.

Net income rose 308% year-over-year, increasingfrom US$456 thousand in the six months ended June 30, 2024, to US$1.86 million in the same period of 2025. The surge reflects strong revenuegrowth, improved gross margins, higher other income, and effective cost management.

Cost of sales was US$9.1 million for thesix months ended June 30, 2025, representing a 137% increase from US$3.8 million for the same period in 2024. The increase wasdriven by higher volume of business activities across both the services and tangible products segments, as Sagtec scaled its offeringsto meet growing market demand.

Operating income rose significantly to US$1.87million for the six-month period ended June 30, 2025, representing a 222% increase from US$579 thousand in the same period of 2024.This substantial growth was fueled by strong topline performance across both services and tangible products, as well as effectiveand disciplined cost management. Despite rising operating expenses to support business expansion, Sagtec maintained operational efficiencyand delivered enhanced profitability.

Director compensation expenses increased by44% from US$93 thousand in the first half of 2024 to US$135 thousand in the first half of 2025. The increase reflects Sagtec’sperformance-based compensation framework, aligning rewards with strategic execution and financial performance. It also demonstrates thecompany’s commitment to attracting and retaining strong leadership as it continues to scale.

As a result of these factors, net profit surged308% year-over-year to US$1.86 million for the six months ended June 30, 2025, compared to US$456 thousand for the same period in2024. The strong earnings growth was supported not only by higher revenue and operating leverage but also by a significant increasein other income, including foreign exchange gains.

Basic and diluted earnings per share (EPS)stood at US$0.14, up from US$0.04 in the prior-year period. The increase in EPS highlights Sagtec’s expanding profitabilityand reinforces its ability to generate sustainable shareholder value as it continues executing its growth strategy.

For the six months ended June 30, 2025, netcash used in operating activities was US$3.27 million, compared to a net inflow of US$674 thousand in the same period of 2024.This shift was primarily due to working capital movements, including a significant increase in other receivables and prepayments, as Sagtecscaled operations to meet growing client demand. While net profit and non-cash adjustments remained strong, short-term liquidity wasimpacted by timing differences in receivables and payables related to ongoing expansion initiatives.

Net cash used in investing activities rosesharply to US$3.56 million in the first half of 2025, compared to US$625 thousand in the first half of 2024. The increase reflectsSagtec’s continued investment in strategic assets, including major upgrades to plant and equipment, as well as new software licenseacquisitions to support long-term scalability and product innovation.

In contrast, net cash generated from financingactivities surged to US$7.20 million during the period, up from US$81 thousand a year earlier. The strong inflow was primarily drivenby the successful issuance of new share capital and additional financing facilities, which were used to support infrastructure investmentsand balance sheet strengthening.

As a result of these movements, cash and cashequivalents increased to US$454 thousand as of June 30, 2025, up from US$87.9 thousand at the beginning of the period. This improvementreflects Sagtec’s enhanced capital management and reinforces the company’s ability to support growth through a combinationof equity and internally generated capital.

Sagtec is a leading provider of customizable softwaresolutions, primarily serving the Food & Beverage (F&B) sector. The Company also offers software development, data management,and social media management to enhance operational efficiency across various industries, including Key Opinion Leaders (KOLs). Additionally,Sagtec operates power-bank charging stations at 300 locations across Malaysia through its subsidiary, CL Technology (International) SdnBhd.

For more information on the Company, please logon to https://www.sagtec-global.com/.

Exhibit No.		Description
99.1		Management’s Discussion and Analysis of Financial Condition And Results Of Operations for the Six Months Ended June 30, 2025 and 2024
99.2		Unaudited Interim Condensed Consolidated Financial Statements for the Six Months ended June 30, 2025 and 2024
99.3		Press Release dated July 21, 2025 titled “Sagtec Global Limited Achieves 144% Growth in Revenue and 308% Profit Surge for 1H2025”
101.INS		Inline XBRL Instance Document.
101.SCH		Inline XBRL Taxonomy Extension Schema Document.
101.CAL		Inline XBRL Taxonomy Extension Calculation Linkbase Document.
101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase Document.
101.LAB		Inline XBRL Taxonomy Extension Label Linkbase Document.
101.PRE		Inline XBRL Taxonomy Extension Presentation Linkbase Document.
104		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).

Date: July 21, 2025	SAGTEC GLOBAL LIMITED

	By:	/s/ Ng Chen Lok
	Name:	Ng Chen Lok
	Title:	Chairman, Chief Executive Officer and Executive Director

	RM		RM		RM		RM		RM		RM		RM		USD
Repayment Obligation	Leases		Bank Borrowings		Bank Overdraft		Trade payable		Other payable		Tax payable		Total		Total
Period ending June 30, 2026		36,072		765,468		335,419		816,366		447,021		3,897,642		6,297,988		1,495,000
Period ending June 30, 2027		35,490		786,552		-		-		-		-		822,042		195,134
Period ending June 30, 2028		7,476		716,776		-		-		-		-		724,252		171,921
Period ending June 30, 2029		7,932		274,423		-		-		-		-		282,355		67,025
Period ending June 30, 2030		8,416		184,114		-		-		-		-		192,530		45,702
After June 30, 2030		6,635		174,082		-		-		-		-		180,717		42,898
		102,021		2,901,415		335,419		816,366		447,021		3,897,642		8,499,884		2,017,680

	As of
	December 31, 2024		June 30, 2025		June 30, 2025
	RM		RM		Convenience Translation USD
Bank borrowings Repayment within:
Less than 1 year		976,072		984,355		233,664
Between 1 and 2 years		963,436		936,203		222,234
Between 2 and 5 years		1,693,768		1,338,822		317,308
Over 5 years		288,536		182,470		43,314

Bank overdraft Repayment within less than 1 year		104,587		335,419		79,621

Lease liabilities Repayment within:
Less than 1 year		60,204		40,764		9,676
Between 1 and 2 years		61,884		38,168		9,060
Between 2 and 5 years		45,732		27,252		6,468
Over 5 years		11,342		6,800		1,614

Trade payable Repayment within less than 1 year		-		816,366		193,787

Other payable Repayment within less than 1 year		422,973		447,021		106,112

Amount due to director Repayment within less than 1 year		-		3,467		823

	For the Six Month Ended June 30
	2025		2024		Change
	USD		USD		%
Revenue from services		6,912,721		3,347,184		107	%
Revenue from tangible products		4,449,929		1,318,575		237	%
Total Revenue		11,362,650		4,665,759		144	%