v3.26.1
Unaudited Interim Condensed Consolidated Statements of Cash Flows
 6 Months Ended
Dec. 31, 2025
MYR (RM)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
MYR (RM)
Cash flows from operating activities      
Loss before tax RM (2,963,945) $ (730,757) RM (1,446,263)
Adjustments for:      
Depreciation of property, plant and equipment 596,135 146,976 611,588
Allowance for expected credit loss on trade receivables 32,131 7,922
Gain on disposal of plant and equipment (2,723) (671) (248,949)
Interest expense 26,282 6,480 121,811
Interest income (240,175) (59,215) (10,947)
Property, plant and equipment write-off 1
Inventories write-down 72,343 17,836 266,009
Inventories write-off (18,404) (4,537) (14,228)
Reversal of inventories write-down (257,448) (63,473) (180,937)
Share of loss of associate 81,320 20,049
Unrealised foreign exchange gain (267,085) (65,849)
Operating cash flows before working capital changes (2,941,569) (725,239) (901,915)
Changes in working capital:      
Inventories 484,936 119,560 (313,237)
Trade and other receivables 1,390,603 342,852 3,182,555
Trade and other payables (861,217) (212,332) (2,164,792)
Cash used in operating activities (1,927,247) (475,159) (197,389)
Income tax (paid)/refunded 279,052 68,800 (40,554)
Net cash used in operating activities (1,648,195) (406,359) (237,943)
Cash flows from investing activities      
Investment in associate (3,345,383) (824,798)
Interest income 236,572 58,326 7,105
Short-term deposits pledged 8,570,517 2,113,047 (1,117,375)
Purchase of plant and equipment (199,368) (49,154) (67,360)
Proceeds from disposal of plant and equipment 7,144 1,761 248,956
Net cash (used in)/generated from investing activities 5,269,482 1,299,182 (928,674)
Cash flows from financing activities      
Proceeds from initial public offering (including over-allotment option), net of offering expenses 27,663,011
Advances from a related party     220,854
Repayment of loans to related party (1,078,100)
Interest paid to related parties (86,013)
Repayment of lease liabilities (637,147) (157,088) (671,838)
Interest paid for lease liabilities (26,282) (6,480) (22,724)
Net cash generated from/(used in) financing activities (663,429) (163,568) 26,025,190
Net change in cash and cash equivalents, and restricted cash 2,957,858 729,255 24,858,573
Cash and cash equivalents, and restricted cash at beginning of period 14,816,854 3,653,071 3,493,475
Effect of foreign exchange rate changes in cash and cash equivalents (577,460) (142,372)  
Cash and cash equivalents, and restricted cash at end of period RM 17,197,252 $ 4,239,954 RM 28,352,048