# EDGAR Filing Document

**Accession Number:** 0002009233
**File Stem:** 0000000000-25-006573
**Filing Date:** 2025-6
**Character Count:** 6211
**Document Hash:** c9407d02662fc93b14aa4983c9dac25a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006573.hdr.sgml**: 20260702

**ACCESSION NUMBER**: 0000000000-25-006573

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250624

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Agroz Inc.
- **CENTRAL INDEX KEY:** 0002009233
- **STANDARD INDUSTRIAL CLASSIFICATION:** AGRICULTURE PRODUCTION - CROPS [0100]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-284322

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** NO. 2, LORONG TEKNOLOGI 3/4A
- **STREET 2:** TAMAN SAINS SELANGOR
- **CITY:** PETALING JAYA
- **PROVINCE COUNTRY:** N8
- **BUSINESS PHONE:** 60182182300

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** NO. 2, LORONG TEKNOLOGI 3/4A
- **STREET 2:** TAMAN SAINS SELANGOR
- **CITY:** PETALING JAYA
- **PROVINCE COUNTRY:** N8
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-049528

## Text-Extract

```

                                                             June 24, 2025

Gerard Kim Meng Lim
Chief Executive Officer
Agroz Inc.
No. 2, Lorong Teknologi 3/4A, Taman Sains Selangor, Kota Damansara,
47810 Petaling Jaya, Selangor, Malaysia

       Re: Agroz Inc.
           Post Effective Amendment No. 1 to Registration Statement on Form F-1
           Filed May 30, 2025
           File No. 333-284322
Dear Gerard Kim Meng Lim:

     We have reviewed your post-effective amendment and have the following
comment(s).

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Post Effective Amendment No. 1 to Registration Statement on Form F-1
Risk Factors
Agroz Group is currently not in compliance with certain regulatory requirements
in
Malaysia..., page 18

1.     We note your disclosure that "Agroz Group is currently not in compliance
with these
       OSHA 1994 requirements and is working to achieve compliance by June
2025." In
       your next amendment, please revise your disclosure to update the current
status of the
       Company's compliance with OSHA 1994.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations, page 39

2.     You attributed higher sales in design services and sales of fresh
vegetables to the
       increased revenue for fiscal year 2024. In that regard, we note your
gross trade
 June 24, 2025
Page 2

       receivable aging analysis at page 43 shows MYR30,278,889 was within 3
months
       aging from invoice date. Revise to clarify whether such a significant
amount of sales
       incurred in the last quarter of 2024 while total 2024 revenue was
MYR40,860,882.
       Please expand your disclosure to describe the underlying reasons for
such increase,
       including impacts from new customers or existing customers, changes in
volume
       versus price, purchased or home grown for sales of fresh produce, as
well as
       management's considerations for any known trend or uncertainties for
investors to
       expect in future sales growth.
3.     Please describe the reason for the increase in consulting fees included
in the cost of
       revenue, and explain the lower gross margin in fiscal year 2024 although
you
       reported higher sales. You also reported MYR16,838,559 for vegetable
costs, which
       increased 18 fold compared to a ten fold sales growth of fresh produce.
Describe the
       reasons for such increase in vegetable costs, including the impact of
purchased
       vegetables on your margin.
Liquidity and Capital Resources
Trade Receivable, page 43

4.     Revise to disclose the subsequent collection of your accounts receivable
balances as
       of December 31, 2024, similarly to your disclosure for the Fiscal Year
2023 balance.
Critical Accounting Estimates, page 47

5.     You determined that there were no critical accounting estimates, while
also stating
       that some of your accounting policies require a higher degree of
judgement. In that
       regard, please explain why you no longer consider the estimates related
to expected
       credit loss on trade receivables, revenue recognition for construction
in progress, the
       valuation of redeemable preference shares and the interest rate used to
measure lease
       liabilities to be critical accounting estimates. Critical accounting
estimates are
       intended to supplement, not duplicate, the description of accounting
policies or other
       disclosures in the notes to the financial statements. Refer to Item
303(b)(3) of
       Regulation S-K and SEC Release No. 33-8350.
Exhibits

6.     It appears the Form of Underwriting Agreement has been removed as
Exhibit 1.1 to
       the Registration Statement. Please clarify if you still intend to enter
into a written
       underwriting agreement in connection with the offering.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Please contact Christie Wong at 202-551-3684 or Li Xiao at 202-551-4391
if you
have questions regarding comments on the financial statements and related
matters. Please
contact Robert Augustin at 202-551-8483 or Conlon Danberg at 202-551-4466 with
any other
questions.
 June 24, 2025
Page 3

                             Sincerely,

                             Division of Corporation Finance
                             Office of Industrial Applications and
                             Services
cc:   Ross D. Carmel, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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