Interim Consolidated Balance Sheets (Unaudited) |
Dec. 31, 2025
USD ($)
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Dec. 31, 2025
SGD ($)
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Jun. 30, 2025
SGD ($)
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|---|---|---|---|
| Non-current assets | |||
| Right-of-use-assets | $ 4,337,727 | $ 5,577,883 | $ 4,949,372 |
| Property and equipment | 250,390 | 321,977 | 388,657 |
| Investments | 78 | 100 | |
| Deferred tax assets | 37,231 | 47,875 | 47,875 |
| Total Non-current assets | 4,625,426 | 5,947,835 | 5,385,904 |
| Current assets | |||
| Inventories | 258,834 | 332,834 | 489,062 |
| Trade and other receivables | 8,325,773 | 10,752,128 | 9,489,266 |
| Cash and cash equivalents | 1,044,640 | 1,343,303 | 3,044,466 |
| Deferred offering costs | 25,000 | 32,148 | 31,797 |
| Current tax assets | 239,407 | ||
| Total Current assets | 10,989,114 | 14,176,918 | 13,293,998 |
| Total assets | 15,614,540 | 20,124,753 | 18,679,902 |
| Non-current liability | |||
| Deferred tax liabilities | 30,138 | 38,755 | 123,810 |
| Borrowings | 4,696,676 | 6,039,456 | 2,956,727 |
| Total Non-current liabilities | 4,726,814 | 6,078,211 | 3,080,537 |
| Current liabilities | |||
| Trade and other payables | 2,857,775 | 3,674,813 | 6,574,785 |
| Borrowings | 2,289,738 | 2,944,374 | 2,121,119 |
| Amount due to related parties | 690,384 | 887,764 | 1,450,305 |
| Asset retirement obligation | 11,665 | 15,000 | 15,000 |
| Provision for income tax | |||
| Total Current liabilities | 5,849,562 | 7,521,951 | 10,161,209 |
| Total liabilities | 10,576,376 | 13,600,162 | 13,241,746 |
| NET ASSETS | 5,038,164 | 6,524,591 | 5,438,156 |
| Capital attributable to equity holders of the Group | |||
| Share capital | 25,609,109 | 34,208,562 | 34,208,562 |
| Merger reserve arising from group restructuring | (18,362,500) | (24,455,170) | (24,455,170) |
| Retained earnings | (2,564,554) | (3,685,620) | (3,954,948) |
| Translation reserve | (29,903) | (38,452) | (463,787) |
| Share based payment reserve | 195,273 | 250,000 | 100,000 |
| Non-controlling interest | 190,739 | 245,271 | 3,499 |
| Total equity | 5,038,164 | 6,524,591 | 5,438,156 |
| Total for all related parties [member] | |||
| Current assets | |||
| Amount due from related parties | 1,062,684 | 1,366,505 | |
| Third party [member] | |||
| Current assets | |||
| Amount due from related parties | $ 272,183 | $ 350,000 |
| X | ||||||||||
- Definition Deferred offering cost. No definition available.
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- Definition Merger reserve arising from group restructuring. No definition available.
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- Definition The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- References No definition available.
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| X | ||||||||||
- Definition The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- References No definition available.
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- Definition The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The current amount of current tax assets. [Refer: Current tax assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The current amount of current tax liabilities. [Refer: Current tax liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of residual interest in the assets of the entity after deducting all its liabilities. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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| X | ||||||||||
- Definition The amount of current inventories. [Refer: Inventories] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of investments in subsidiaries, joint ventures and associates in an entity's separate financial statements. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries reported in separate financial statements] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The nominal value of capital issued. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The non-current portion of non-current borrowings. [Refer: Borrowings] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of assets less the amount of liabilities. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Total for all subsidiaries [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of assets that do not meet the definition of current assets. [Refer: Current assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities; Current financial liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of current other receivables. [Refer: Other receivables] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition A component of equity resulting from share-based payments. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition A component of equity representing the entity's cumulative undistributed earnings or deficit. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of current borrowings. [Refer: Borrowings] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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