v3.26.1
Income tax expense (Tables)
6 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
Schedule of component of income tax expense

The major components of income tax expense recognized in profit or loss for the periods ended December 31, 2025 and 2024 were:

 

   July 1, 2025 to   July 1, 2025 to   July 1, 2024 to 
   December 31, 2025   December 31, 2025   December 31, 2024 
   US$   S$   S$ 
             
Current income tax               
- Current year   202,923    260,939    (388)
- Deferred tax credit   (66,144)   (85,055)   - 
Income tax expense recognized in profit or loss   136,779    175,884    (388)
Schedule of reconciliation between tax expense and corporate tax rate

A reconciliation between tax expense and the product of accounting profit multiplied by the applicable corporate tax rate for the financial periods ended December 31, 2025 and 2024 were as follows:

 

  

July 1, 2025 to

December 31, 2025

  

July 1, 2025 to

December 31, 2025

  

July 1, 2024 to

December 31, 2024

 
   US$   S$   S$ 
             
Profit/(loss) before tax   261,561    336,342    (90,311)
                
Income tax using the statutory tax rate of 17% -2024: 17%   44,465    57,178    (15,353)
Effects of:               
- Tax effect of items not separately disclosed   92,314    118,706    14,965 
Income tax expense   136,779    175,884    (388)