v3.26.1
INCOME TAX (Tables)
9 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF LOCAL AND FOREIGN COMPONENTS OF LOSS BEFORE INCOME TAXES

For the nine months ended March 31, 2026 and 2025, the local (US) and foreign components of loss before income taxes consisted of the following:

 

 

       
  

Nine months ended

March 31,

 
   2026   2025 
Tax jurisdiction from:          
- Local (US regime)  $(2,384,348)  $(3,424,317)
- Foreign, including          
British Virgin Islands   204,556    237,051 
Malaysia   (207,511)   (296,259)
Labuan, Malaysia   20,603    (2,469)
           
Loss before income taxes  $(2,366,700)  $(3,485,994)
SCHEDULE OF PROVISION FOR INCOME TAXES

The provision for income taxes consisted of the following:

 

       
  

Nine months ended

March 31,

 
   2026   2025 
Current tax:        
- Local  $              -   $               - 
- Foreign   -    - 
           
Deferred tax          
- Local   -    - 
- Foreign   -    - 
           
Income tax expense (benefit)  $-   $- 
SCHEDULE OF INCOME TAX RATE AND TAX PROVISION

       
  

Nine months ended

March 31,

 
   2026   2025 
         
Loss before income taxes  $(207,511)  $(296,259)
Statutory income tax rate   24%   24%
Income tax expense at statutory rate   (49,803)   (71,102)
Non-deductible items   40,749    42,987 
Tax losses unable to be carried forward   (4,945)   593 
Valuation allowance   13,999    27,522 
Income tax expense  $-   $- 
SCHEDULE OF DEFERRED TAX ASSETS

The following table sets forth the significant components of the deferred tax assets of the Company:

 

  

March 31,

2026

  

June 30,

2025

 
         
Deferred tax assets:          
Net operating loss carryforwards, from          
US tax regime  $2,403,068   $2,090,051 
Malaysia tax regime   259,025    249,972 
Less: valuation allowance   (2,662,093)   (2,340,023)
Deferred tax assets, net  $-   $-