v3.26.1
INCOME TAX (Tables)
12 Months Ended
Jun. 30, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF LOCAL AND FOREIGN COMPONENTS OF LOSS BEFORE INCOME TAXES

For the years ended June 30, 2025, and 2024, the local (“United States of America”) and foreign components of loss before income taxes were comprised of the following:

 

   2025   2024 
   Years ended June 30, 
   2025   2024 
         
Tax jurisdiction from:          
- Local (US regime)  $(4,845,138)  $(2,444,654)
- Foreign, including          
British Virgin Island   472,865    (160,538)
Malaysia   (398,431)   (578,231)
Labuan, Malaysia   (12,309)   (4,239)
           
Loss before income taxes  $(4,783,013)  $(3,187,662)
SCHEDULE OF PROVISION FOR INCOME TAXES

The provision for income taxes consisted of the following:

 

   2025   2024 
   Years ended June 30, 
   2025   2024 
         
Current tax:  $   -   $   - 
- Local   -    - 
- Foreign   -    - 
           
Deferred tax          
- Local   -    - 
- Foreign   -    - 
           
Income tax expense (benefit)  $-   $- 
SCHEDULE OF INCOME TAX RATE AND TAX PROVISION

 

   2025   2024 
   Years ended June 30, 
   2025   2024 
         
Loss before income taxes  $(398,431)  $(578,231)
Statutory income tax rate   24%   24%
Income tax expense at statutory rate   (95,623)   (138,775)
Non-deductible items   50,953    47,265 
Tax losses unable to be carried forward   2,954    1,017 
Valuation allowance   41,716    90,493 
Income tax expense  $-   $- 
SCHEDULE OF DEFERRED TAX ASSETS

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

 

   2025   2024 
   As of June 30, 
   2025   2024 
         
Deferred tax assets:          
Net operating loss carry forwards, from          
US tax regime  $2,090,051   $1,439,384 
Malaysia tax regime   249,972    205,026 
Less: valuation allowance   (2,340,023)   (1,644,410)
Deferred tax assets, net  $-   $-