v3.26.1
Unaudited Interim Condensed Consolidated Statements of Cash Flows
6 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2025
SGD ($)
Dec. 31, 2024
SGD ($)
CASH FLOWS FROM OPERATING ACTIVITIES:      
Net loss $ (763,254) $ (981,469) $ (1,167,632)
Adjustments to reconcile net income to net cash provided by operating activities:      
Depreciation of property and equipment 482 619 14,941
Assets written off 14,177
Gain on early termination of lease (3,796)
Allowance for credit losses on accounts receivables and other current assets 493,487 634,575
Change in operating assets and liabilities:      
Accounts receivables, net 1,092,585 1,404,955 823,551
Prepayments (1,665,536) (2,141,712) 2,648
Short-term deposits 841,438 1,082,006
Deposits – related party
Other current assets (160,000)
Accounts payable (18,265) (23,487) 267,500
Other payables and accrued liabilities (184,694) (237,498) 116,136
Taxes payable (1,915)
Net cash used in operating activities (203,757) (262,011) (94,390)
CASH FLOWS FROM INVESTING ACTIVITIES:      
Additions to Intangible assets (3,164,954) (4,069,814)
Cash used in investing activities (3,164,954) (4,069,814)
CASH FLOWS FROM FINANCING ACTIVITIES:      
Proceeds from issuance of shares 3,545,990 4,559,788
Deferred IPO costs 732,504 941,927
Proceeds from financial institutions 415,289
Proceeds from director 98,171 126,239 190,350
Repayment to financial institutions (772,762) (993,695) (428,888)
Repayment to related party (207,248) (266,500)
Repayment of amount due to a director (23,407) (30,099) (67,781)
Repayment to finance lease (1,271)
Net cash provided by financing activities 3,373,248 4,337,660 107,699
CHANGE IN CASH 4,537 5,835 13,309
CASH, beginning of the period 107 137 11,828
CASH, end of the period 4,644 5,972 25,137
SUPPLEMENTAL CASH FLOW INFORMATION:      
Cash paid for income tax
Cash paid for interest expense $ 35,715 $ 45,926 $ 34,295