# EDGAR Filing Document

**Accession Number:** 0002009233
**File Stem:** 0000000000-25-007228
**Filing Date:** 2025-7
**Character Count:** 5216
**Document Hash:** bd953334b8d47533c4b891c8b5391b6f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007228.hdr.sgml**: 20260702

**ACCESSION NUMBER**: 0000000000-25-007228

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250709

**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

```

                                                            July 9, 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. 2 to Registration Statement on Form F-1
           Filed July 2, 2025
           File No. 333-284322
Dear Gerard Kim Meng Lim:

       We have reviewed your post-effective amendment and have the following
comments.

        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. Unless
we note
otherwise, any references to prior comments are to comments in our June 24,
2025 letter.

Post Effective Amendment No. 2 to Registration Statement on Form F-1
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations, page 39

1.     We note your response to comment 3 and the revisions. Please provide us
your
       calculation of the gross profit margins for farm solutions and for fresh
produce sales
       in fiscal years 2023 and 2024, respectively.
Critical Accounting Estimates, page 47

2.     We note your response to comment 5, and we reissue the comment in part.
       Specifically with reference to the Expected Credit Loss (ECL) on Trade
Receivables,
       you disclosed on page F-10 that the ECL is estimated based on historical
data, current
       condition and forecasts of future economic condition, and factors
specific to the
       debtors. This suggests that significant judgements is involved in areas
such as
 July 9, 2025
Page 2

       determining when there has been a significant increase in credit risk,
selecting an
       appropriate models, and establishing the underlying assumptions used in
       the measurement of ECL. In addition, we note a substantial increase in
accounts
       receivables in fiscal year 2024, with a majority of the balance recorded
in the fourth
       quarter and a significant portion related to new customers. Your
accounting policies in
       the aforementioned areas involve estimates that could materially affect
your financial
       condition or results of operations. As such, please revise your
disclosure to include
       Expected Credit Loss on Trade Receivables as a critical accounting
estimate. Your
       disclosure should describe any specific uncertainties related to the
estimation or
       assumptions used and discuss the reasonably possible impact on your
financial
       statement of resolving these uncertainties or updating the estimates
based on the new
       information available after the reporting period. Please refer to Item
5. E. of Form 20-F
       and Section V of SEC Release No. 33-8350 for further guidance.
        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.

                                                            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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