v3.26.1
PROPERTY, PLANT AND EQUIPMENT, NET
 9 Months Ended
Mar. 31, 2026
Property, Plant, and Equipment [Abstract]  
PROPERTY, PLANT AND EQUIPMENT, NET

4. PROPERTY, PLANT AND EQUIPMENT, NET

 

Property, plant and equipment consisted of the following as of March 31, 2026 and June 30, 2025:

 

  

As of

March 31, 2026

  

As of

June 30, 2025

 
         
Factory building  $3,714,751   $3,541,594 
Factory equipment   1,757,634    1,554,829 
Computer   4,045    3,856 
Office equipment   13,785    12,163 
Leasehold improvement   358,634    244,041 
Motor vehicle   19,745    18,825 
Total cost   5,868,594    5,375,308 
Accumulated depreciation   (1,676,311)   (1,276,097)
Carrying amount  $4,192,283   $4,099,211 

 

Depreciation expense was $330,869 and $289,361 for the nine months ended March 31, 2026 and 2025, respectively.

 

At March 31, 2026, the factory buildings related to costs of No. 3 factory building (purchased in March 2023) and No. 5 factory building. In January 2024, the Company acquired a factory building (“Factory No. 5”) from an unrelated third-party that it had formerly leased, for MYR 8,075,275.40 (approximately US$1,696,467), and funded by a bank loan payable (see Note 7).