v3.26.1
Interim Consolidated Statement of Cash Flows (Unaudited)
 6 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2025
SGD ($)
Dec. 31, 2024
SGD ($)
Cash flows from operating activities      
Profit/(loss) before tax $ 261,561 $ 336,342 $ (316,643)
Adjustments for:      
Interest expense 109,267 140,506 97,619
Interest income (4,566) (5,872) (54,344)
Depreciation of property and equipment 148,998 191,596 20,501
Amortisation of right-of-use assets 1,450,881 1,865,688 330,968
Operating cash flows before changes in working capital 1,966,141 2,528,260 78,101
Changes in working capital:      
Trade and other receivables (982,083) (1,262,862) (3,016,831)
Trade and other payables (2,255,204) (2,899,972) (527,110)
Inventories 121,493 156,228 (27,278)
Cash (used in) operations (1,149,653) (1,478,346) (3,493,118)
Income tax paid (16,745) (21,532) (199,540)
Interest paid (109,267) (140,506) (97,619)
Net cash (used in) operating activities (1,275,665) (1,640,384) (3,790,277)
Cash flows from investing activities      
Acquisition of property and equipment (97,143) (124,916) (18,357)
Acquisition of subsidiary (78) (100)
Interest received 4,566 5,872 54,344
Cash (used in)/generated from investing activities (92,655) (119,144) 35,987
Cash flows from financing activities      
Deferred offering costs (273) (351) (301,388)
Increase/Decrease in amount due to related parties (437,469) (562,541) (822,115)
Decrease in amount due from related parties (1,062,684) (1,366,505) 10,557,240
Decrease/Increase in amount due from third party (272,183) (350,000)
Proceeds from borrowings 2,332,996 3,000,000 4,000,000
Payment of principal portion of lease liabilities (1,342,189) (1,725,919) (330,541)
Write off of Right-of-use assets 203,524 261,713
Repayment of borrowings (96,438) (124,009) (4,262,613)
Decrease in amount due to former director 420,384
Non controlling interest contributions 272,682 350,642
(Decrease) / Increase in share based payment reserve 116,650 150,000
Net cash (used in)/generated from in financing activities (285,384) (366,970) 9,260,967
Net increase in cash and cash equivalents (1,653,704) (2,126,498) 5,506,677
Cash and cash equivalents at beginning of financial period 2,367,576 3,044,466 1,951,053
Effects of currency translation on cash and cash equivalents 330,768 425,335 (12,111)
Cash and cash equivalents at end of financial year $ 1,044,640 $ 1,343,303 $ 7,445,619