v3.26.3
Interim Consolidated Balance Sheets
Dec. 31, 2025
USD ($)
Dec. 31, 2025
SGD ($)
Jun. 30, 2025
USD ($)
Jun. 30, 2025
SGD ($)
Jun. 30, 2024
SGD ($)
Non-current assets          
Right-of-use-assets $ 4,337,727 $ 5,577,883 $ 3,891,322 $ 4,949,372 $ 23,460
Property and equipment 250,390 321,977 305,572 388,657 34,513
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 258,834 332,834 384,513 489,062 72,030
Trade and other receivables 8,325,773 10,752,128 7,460,701 9,489,266 2,005,219
Cash and cash equivalents 1,044,640 1,343,303 2,393,636 3,044,466 1,951,053
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 2,324,654 2,956,727 1,583,434
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 1,667,677 2,121,119 2,706,356
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 4,275,616 5,438,156 7,591,001
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    
Previously stated [member]          
Non-current assets          
Right-of-use-assets     3,891,322 4,949,372 23,460
Property and equipment     305,572 388,657 34,513
Deferred tax assets     37,640 47,875 77,005
Total Non-current assets     4,234,534 5,385,904 134,978
Current assets          
Inventories     384,513 489,062 72,030
Trade and other receivables     7,460,701 9,489,266 2,005,219
Cash and cash equivalents     2,393,636 3,044,466 1,951,053
Deferred offering costs     25,000 31,797 1,588,024
Current tax assets     188,228 239,407
Total Current assets     10,452,078 13,293,998 16,173,566
Total assets     14,686,612 18,679,902 16,308,544
Non-current liability          
Deferred tax liabilities     97,342 123,810
Borrowings     2,324,654 2,956,727 1,583,434
Total Non-current liabilities     2,421,996 3,080,537 1,583,434
Current liabilities          
Trade and other payables     5,169,262 6,574,785 2,575,949
Borrowings     1,667,677 2,121,119 2,706,356
Amount due to related parties     1,140,266 1,450,305 1,311,390
Amount due to a former director     111,459
Asset retirement obligation     11,795 15,000 15,000
Provision for income tax     443,315
Total Current liabilities     7,989,000 10,161,209 7,163,469
Total liabilities     10,410,996 13,241,746 8,746,903
NET ASSETS     4,275,616 5,438,156 7,561,641
Capital attributable to equity holders of the Group          
Share capital     25,609,109 34,208,562 24,455,178
Merger reserve arising from group restructuring     (18,362,500) (24,455,170) (24,455,170)
Retained earnings     (2,695,407) (3,854,948) 7,561,633
Translation reserve     (278,337) (463,787)
Non-controlling interest     2,751 3,499
Total equity     4,275,616 5,438,156 7,561,641
Previously stated [member] | Total for all related parties [member]          
Current assets          
Amount due from related parties     $ 10,557,240