v3.26.1
Unaudited Interim Condensed Consolidated Statements of Cash Flows - USD ($)
6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash Flows From Operating Activities:      
Net (loss) income for the period $ (875,993) $ 160,569 $ 435,454
Adjustments to reconcile net income to net cash used in (generated from) operating activities:      
Depreciation of property, plant and equipment 25,247 23,468 24,064
Lease expenses 36,749 35,214 15,304
Finance costs 17,514 10,279 12,766
Deferred income tax 418 292 149
Gain on disposal of property, plant and equipment (898)
Loss on lease modification 1,323
Share-based compensation 590,991
Changes in operating assets and liabilities:      
Trade receivables 104,656 (191,795) (689,224)
Deposits, prepayments and other current assets (6,496) (158,486) (130,344)
Contract asset 171,343 (174,883) (53,236)
Trade payables 312,063 522,017 448,655
Other payables and accruals (41,414) 686 96,543
Advance from customers 16,301 11,316 (8,965)
Operating lease liabilities (38,772) (36,986) (14,770)
Income tax payable (11,144) 58,672 47,911
Amounts due with related parties 203,955 (156,636)
Net Cash Provided By Operating Activities 301,888 464,318 27,671
Cash Flows From Investing Activities:      
Acquisition of property, plant and equipment (3,708)
Proceeds from disposal of property, plant and equipment 898
Disposal of a subsidiary, net of cash disposed (1,599)
Net Cash Provided By (Used In) Investing Activities 898 (5,307)
Cash Flows From Financing Activities:      
Payment of dividend to shareholders [1] (508,205)
Proceeds from loan payables 180,000
Repayment of loan payables (180,000)
Repayment of bank borrowings (57,440) (60,941) (48,591)
Payment of finance lease liabilities (36,838) (14,108) (14,049)
Proceeds from issuance of ordinary shares pursuant to IPO, net of offering cost 5,804,648
Payments of offering costs related to initial public offering (249,366) (119,969)
Net Cash Provided By (Used In) Financing Activities 5,281,004 (523,223) (62,640)
Effect of movements in exchange rates on cash held 30,532 2,703 1,788
Net changes in cash 5,614,322 (56,202) (38,488)
Cash at beginning of the period 101,535 448,888 515,931
Cash at end of the period 5,715,857 392,686 477,443
Supplemental Disclosure of Cash Flow Information:      
Cash paid for interest 17,514 10,984 12,766
Cash paid for taxes 18,267
Supplemental Disclosure of Non-Cash Financing Activities:      
Property, plant and equipment obtained in exchange of new finance lease liabilities $ 107,445
[1] A special dividend of $1,082,817 was declared on September 1, 2024 and of which $574,745 was offset with the amount due from related parties.