v3.26.1
Unaudited Interim Condensed Consolidated Balance Sheets - USD ($)
Dec. 31, 2025
Jun. 30, 2025
Current Assets:    
Cash and cash equivalents $ 5,715,857 $ 101,535
Trade receivables 1,227,833 1,320,983
Deposits, prepayments and other current assets 180,345 172,299
Contract assets 405,318 571,982
Deferred initial public offering (“IPO”) costs 204,964
Total Current Assets 7,529,353 2,371,763
Non-Current Assets:    
Property, plant and equipment, net 152,699 69,684
Right of use assets – operating lease 130,612 42,084
Cash surrender value of life insurance policies 56,081 55,587
Deferred tax assets, net 123
Total Non-current assets 339,392 167,478
Total Assets 7,868,745 2,539,241
Current Liabilities:    
Trade payables 633,996 318,350
Other payables and accruals 105,540 139,528
Advance from customers 37,741 21,212
Bank borrowings 384,396 432,101
Current portion of operating lease liabilities 65,626 42,830
Loan payables 180,000
Current portion of finance lease liabilities 57,314 26,585
Income tax payable 308,371 316,724
Total Current Liabilities 1,592,984 1,477,330
Non-Current Liabilities:    
Deferred tax liabilities, net 295
Operating lease liabilities 65,037
Finance lease liabilities 62,996 18,364
Total Non-Current Liabilities 128,328 18,364
Total Liabilities 1,721,312 1,495,694
Equity    
Share capital (500,000,000 shares authorized, no-par value, 11,695,000 and 10,000,000 Class A shares issued and outstanding as of December 31, 2025 and June 30, 2025, respectively, 5,000,000 and 5,000,000 Class B shares issued and outstanding as of December 31, 2025 and June 30, 2025, respectively) [1] 5,538,141 19,823
Subscription receivable (19,801) (19,801)
Additional paid-in capital 422,991
Retained earnings 120,106 1,021,335
Accumulated other comprehensive income (loss) 25,561 (12,642)
Capital and reserves attributable to equity holders of the Company 6,086,998 1,008,715
Non-controlling interests 60,435 34,832
Total Equity 6,147,433 1,043,547
Total Liabilities and Equity $ 7,868,745 $ 2,539,241
[1] Retrospectively presented for the effect of 15,000,000 shares issued on various dates between April 16, 2024 and November 18, 2024 in preparation of the Company’s initial public offering (Note 1).