| SCHEDULE OF BUSINESS SEGMENT INFORMATION |
Because
the Company operates as a single segment and the CODM reviews consolidated financial information, the significant expense categories
reviewed by the CODM are reflected in the consolidated statements of operations. The presentation of the comparative information has
been revised for comparability with the current year presentation. The CODM reviews on a consolidated financial information basis the
significant expense categories as disclosed below.
SCHEDULE
OF BUSINESS SEGMENT INFORMATION
| | |
Consolidated June 30, 2025 | | |
Consolidated June 30, 2024 (revised) | |
| | |
| | |
| |
| Revenue | |
$ | 133,202 | | |
$ | 96,584 | |
| Cost of revenue | |
| 51,789 | | |
| 62,978 | |
| Gross profit | |
| 81,413 | | |
| 33,606 | |
| Operating expenses: | |
| | | |
| | |
| Depreciation and amortization | |
| (351,797 | ) | |
| (532,876 | ) |
| Impairment on property, plant and equipment | |
| (137,632 | | |
| (134,042 | ) |
| Impairment on advance to supplier | |
| - | | |
| (177,200 | ) |
| Payroll expenses | |
| (2,615,348 | ) | |
| (960,155 | ) |
| Consultant fees | |
| (1,425,097 | ) | |
| (347,792 | ) |
| Research and development expense | |
| (472,090 | ) | |
| (100,000 | ) |
| Legal and professional fees | |
| (453,354 | ) | |
| (258,135 | ) |
| Other segment expenses | |
| (648,116 | ) | |
| (609,223 | ) |
| Loss from operations | |
| (6,022,021 | ) | |
| (3,085,817 | ) |
| Interest expense | |
| (102,703 | ) | |
| (176,483 | ) |
| Rental income | |
| 38,200 | | |
| 68,200 | |
| Unrealized foreign exchange gains | |
| 582,034 | | |
| - | |
| Gain from insurance claim | |
| 481,513 | | |
| - | |
| Gain on disposal of property, plant and equipment | |
| 164,624 | | |
| - | |
| Interest income | |
| 70,650 | | |
| 1,112 | |
| Other income | |
| 4,690 | | |
| 5,326 | |
| Income tax | |
| - | | |
| (112 | ) |
| Net loss | |
$ | (4,783,013 | ) | |
$ | (3,187,774 | ) |
|