local business groups interested in using the capital market as a source for fundraising for business expansion.   _________________________

include going public and becoming a listed firm or PE trust. With PE Trust, businesses will not only have access to fund source for expansion but will also gain management expertise from professionals

raising channel for expansion of foreign businesses and economies while providing a variety of investment choices for investors. Regulations on primary listing and dual offering are in line with those

Investment Decisions and Disclosure Timing? showed that listed firms have used mergers and acquisitions for business expansion. Therefore, disclosure and quality of information is very important for the

subsidiary named GCB Trading Sdn. Bhd. (“GCB”) which is show importer and distributor. FKRM and GCB have 4 distribution warehouses located in Klang, Butterworth. BatuPahat and Ipoh to distribute goods to more

. FKRM and GCB have 4 distribution warehouses located in Klang, Butterworth. BatuPahat and Ipoh to distribute goods to more than 79 distributors in Malaysia. By having distribution centers located in

and distributor. FKRM and GCB have 4 distribution warehouses located in Klang, Butterworth. BatuPahat and Ipoh to distribute goods to more than 79 distributors in Malaysia. By having distribution

concentrates on branch expansion, products sourcing and development together with other channels expansion in order to response and attract customers together with the effort to manages and efficiency controls

personnel to support its expansion such as Cardiac Medicine department and Opthalmology department. Selling Expenses For the 6-month periods of 2015 and 2016 , the Company and its subsidiary incurred selling

expansion since the last quarter of 2016. However, gross profit margin for Q3 2017 was slightly decreased from the same period of 2016, because service cost for engineer and depreciation has been increased. 4