| Schedule of Property, Plant and Equipment |
| | |
Plant and machinery | | |
Leasehold premises | | |
Computer systems and office equipment | | |
Renovation | | |
Tester and tools | | |
Motor vehicles | | |
Total | | |
Total | |
| | |
RM | | |
RM | | |
RM | | |
RM | | |
RM | | |
RM | | |
RM | | |
US$ | |
| Cost: | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
| Balance at July 1, 2024 | |
| 9,308,392 | | |
| 2,801,531 | | |
| 1,826,103 | | |
| 1,619,305 | | |
| 2,392,201 | | |
| 124,637 | | |
| 18,072,169 | | |
| 4,455,663 | |
| Additions | |
| 159,419 | | |
| 863,305 | | |
| 26,688 | | |
| 27,540 | | |
| 16,203 | | |
| 11,000 | | |
| 1,104,155 | | |
| 272,227 | |
| Write-off | |
| (2,827,271 | ) | |
| (695,627 | ) | |
| (31,480 | ) | |
| (102,810 | ) | |
| (98,084 | ) | |
| - | | |
| (3,755,272 | ) | |
| (925,856 | ) |
| Balance at June 30, 2025 | |
| 6,640,540 | | |
| 2,969,209 | | |
| 1,821,311 | | |
| 1,544,035 | | |
| 2,310,320 | | |
| 135,637 | | |
| 15,421,052 | | |
| 3,802,034 | |
| Additions | |
| 180,414 | | |
| - | | |
| 14,104 | | |
| 4,850 | | |
| - | | |
| - | | |
| 199,368 | | |
| 49,154 | |
| Write-off | |
| - | | |
| - | | |
| - | | |
| - | | |
| (7,780 | ) | |
| - | | |
| (7,780 | ) | |
| (1,918 | ) |
| Balance at December 31, 2025 | |
| 6,820,954 | | |
| 2,969,209 | | |
| 1,835,415 | | |
| 1,548,885 | | |
| 2,302,540 | | |
| 135,637 | | |
| 15,612,640 | | |
| 3,849,270 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Accumulated depreciation | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Balance at July 1, 2024 | |
| 6,812,295 | | |
| 1,766,542 | | |
| 1,761,471 | | |
| 1,312,310 | | |
| 2,047,152 | | |
| 76,708 | | |
| 13,776,478 | | |
| 3,396,568 | |
| Depreciation | |
| 485,495 | | |
| 469,835 | | |
| 36,806 | | |
| 81,151 | | |
| 140,517 | | |
| 10,637 | | |
| 1,224,441 | | |
| 301,884 | |
| Write-off | |
| (2,827,267 | ) | |
| (347,813 | ) | |
| (31,467 | ) | |
| (102,808 | ) | |
| (98,069 | ) | |
| - | | |
| (3,407,424 | ) | |
| (840,095 | ) |
| Balance at June 30, 2025 | |
| 4,470,523 | | |
| 1,888,564 | | |
| 1,766,810 | | |
| 1,290,653 | | |
| 2,089,600 | | |
| 87,345 | | |
| 11,593,495 | | |
| 2,858,357 | |
| Depreciation | |
| 222,253 | | |
| 248,670 | | |
| 16,392 | | |
| 36,255 | | |
| 66,330 | | |
| 6,235 | | |
| 596,135 | | |
| 146,976 | |
| Write-off | |
| - | | |
| - | | |
| - | | |
| - | | |
| (3,359 | ) | |
| - | | |
| (3,359 | ) | |
| (828 | ) |
| Balance at December 31, 2025 | |
| 4,692,776 | | |
| 2,137,234 | | |
| 1,783,202 | | |
| 1,326,908 | | |
| 2,152,571 | | |
| 93,580 | | |
| 12,186,271 | | |
| 3,004,505 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Carrying amount | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Balance at June 30, 2025 | |
| 2,170,017 | | |
| 1,080,645 | | |
| 54,501 | | |
| 253,382 | | |
| 220,720 | | |
| 48,292 | | |
| 3,827,557 | | |
| 943,677 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Balance at December 31, 2025 | |
| 2,128,178 | | |
| 831,975 | | |
| 52,213 | | |
| 221,977 | | |
| 149,969 | | |
| 42,057 | | |
| 3,426,369 | | |
| 844,765 | |
|