v3.26.1
Financial Risk Management (Tables)
 6 Months Ended
Dec. 31, 2025
Financial Risk Management [Abstract]  
Schedule of Current Credit Risk Grading Framework

The Company’s current credit risk grading framework comprises the following categories:

 

Category   Definition of category   Basis for recognising expected
credit loss (ECL)
I   Counterparty has a low risk of default and does not have any past-due amounts.   12-month ECL
         
II   Amount is >30 days past due or there has been a significant increase in credit risk since initial recognition.   Lifetime ECL – not credit impaired
         
III   Amount is >60 days past due or there is evidence indicating the asset is credit-impaired (in default).   Lifetime ECL – credit-impaired
         
IV   There is evidence indicating that the debtor is in severe financial difficulty and the debtor has no realistic prospect of recovery.   Amount is written off
Schedule of Company’s Financial Assets

The table below details the credit quality of the Company’s financial assets, as well as maximum exposure to credit risk by credit risk rating categories:

 

    12-month or
lifetime ECL		  Gross
carrying
amount		   Loss
allowance		   Net
carrying
amount		   Net
carrying
amount		 
       RM   RM   RM   US$ 
December 31, 2025                    
Trade receivables   Lifetime ECL (Simplified)   6,261,073    (173,980)   6,087,093    1,500,762 
Other receivables   12-month ECL   200,040    
-
    200,040    49,320 
Cash and bank balances   12-month ECL   17,533,568    
-
    17,533,568    4,322,872 
    12-month or
lifetime ECL		  Gross
carrying
amount		   Loss
allowance		   Net
carrying
amount		   Net
carrying
amount		 
       RM   RM   RM   US$ 
June 30, 2025                    
Trade receivables   Lifetime ECL (Simplified)   6,274,545    (141,849)   6,132,696    1,512,006 
Other receivables   12-month ECL   196,471    
-
    196,471    48,440 
Cash and bank balances   12-month ECL   23,723,687    
-
    23,723,687    5,849,035 
Schedule of Trade Receivables Accordingly, the credit risk profile of trade receivables is presented based on their past due status in terms of the provision matrix.
   Trade
receivables		   ECL   Trade
receivables,
net		   Trade
receivables,
net		 
   RM   RM   RM   US$ 
December 31, 2025                
Not past due   5,152,221    (144,815)   5,007,406    1,234,567 
< 30 days   414,732    (11,557)   403,175    99,402 
31 days to 60 days   691,811    (17,508)   674,303    166,248 
61 days to 90 days   
-
    
-
    
-
    
-
 
91 days to 120 days   2,309    (100)   2,209    545 
>120 days   
-
    
-
    
-
    
-
 
    6,261,073    (173,980)   6,087,093    1,500,762 

 

   Trade
receivables		   ECL   Trade
receivables,
net		   Trade
receivables,
net		 
   RM   RM   RM   US$ 
June 30, 2025                
Not past due   4,944,289    (119,697)   4,824,592    1,189,495 
< 30 days   987,992    (17,482)   970,510    239,278 
31 days to 60 days   336,636    (4,393)   332,243    81,914 
61 days to 90 days   5,628    (277)   5,351    1,319 
91 days to 120 days   
-
    
-
    
-
    
-
 
>120 days   
-
    
-
    
-
    
-
 
    6,274,545    (141,849)   6,132,696    1,512,006 
Schedule of Company's Revenue
   December 31,
2024		   December 31,
2025		   December 31,
2025		 
   RM   RM   US$ 
Customer A   5,235,428    4,751,449    1,171,462 
Customer B   3,094,611    2,759,985    680,470 
Customer C   907,164    1,088,470    268,360 
    9,237,203    8,599,904    2,120,292