v3.26.3
Interim Consolidated Statement of Cash Flows
 6 Months Ended 12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2025
SGD ($)
Dec. 31, 2024
SGD ($)
Jun. 30, 2025
USD ($)
Jun. 30, 2025
SGD ($)
Jun. 30, 2024
SGD ($)
Cash flows from operating activities            
Profit/(loss) before tax $ 261,561 $ 336,342 $ (316,643) $ (8,690,598) $ (11,053,571) $ 2,404,561
Adjustments for:            
Bad debts written off       473,515 602,264
Reversal of estimated credit losses       (55,741)
Provision for estimated credit losses       217,863 277,101 50,168
Depreciation of property and equipment 148,998 191,596 20,501 84,644 107,659 30,093
Amortisation of right-of-use assets 1,450,881 1,865,688 330,968 843,989 1,073,469 498,635
Fixed asset written off       162,188 206,287
Impairment loss on goodwill       8,136,844 10,349,252
Interest expense 109,267 140,506 97,619 160,349 203,948 176,238
Interest income (4,566) (5,872) (54,344)      
Operating cash flows before changes in working capital 1,966,141 2,528,260 78,101 1,388,794 1,766,409 3,103,954
Changes in working capital:            
Inventories 121,493 156,228 (27,278) (239,218) (304,262) 22,571
Trade and other receivables (982,083) (1,262,862) (3,016,831) (6,830,279) (8,687,432) (415,080)
Trade and other payables (2,255,204) (2,899,972) (527,110) 3,171,245 4,033,506 387,690
Cash (used in) operations (1,149,653) (1,478,346) (3,493,118) (2,509,458) (3,191,779) 3,099,135
Income tax paid (16,745) (21,532) (199,540) (509,704) (648,293) (176,238)
Interest paid (109,267) (140,506) (97,619) (160,349) (203,948) (413,612)
Net cash (used in) operating activities (1,275,665) (1,640,384) (3,790,277) (3,179,511) (4,044,020) 2,509,285
Cash flows from investing activities            
Acquisition of property and equipment (97,143) (124,916) (18,357) (437,880) (556,940) (7,920)
Acquisition of subsidiary (78) (100) (8,129,531) (10,339,950)
Interest received 4,566 5,872 54,344      
Cash (used in)/generated from investing activities (92,655) (119,144) 35,987 (8,567,411) (10,896,890) (7,920)
Cash flows from financing activities            
Deferred offering costs (273) (351) (301,388) 1,223,543 1,556,226 (1,588,024)
Decrease in amount due from a director       1,320,457
Increase/Decrease in amount due to related parties (437,469) (562,541) (822,115)   138,915 1,311,390
Increase in amount due to related parties       109,218    
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)      
Decrease/(Increase) in amount due from related parties       8,300,370 10,557,240 (73)
Proceeds from borrowings 2,332,996 3,000,000 4,000,000 3,144,901 4,000,000
Payment of principal portion of lease liabilities (1,342,187) (1,725,919) (330,541) (1,039,075) (1,321,600) (566,039)
Write off of Right-of-use assets 203,524 261,713 144,033 183,195
Repayment of borrowings (96,962) (124,009) (4,262,613) (6,495,235) (8,261,290) (2,356,930)
Decrease in amount due to former director 420,384 (87,632) (111,459) 111,459
Non controlling interest contributions 272,682 350,642 2,751 3,499
(Decrease) / Increase in share based payment reserve 116,650 150,000 (78,624)    
Share issuance       7,668,358 9,753,384
Net cash (used in)/generated from in financing activities (285,906) (366,970) 9,260,967 12,971,232 16,498,110 (1,767,760)
Net increase in cash and cash equivalents (1,654,226) (2,126,498) 5,506,677 1,224,310 1,557,200 733,605
Cash and cash equivalents at beginning of financial period 2,393,636 3,044,466 1,951,053 1,533,967 1,951,053 1,217,448
Effects of currency translation on cash and cash equivalents 305,230 425,335 (12,111) (364,641) (463,787)
Cash and cash equivalents at end of financial year $ 1,044,640 $ 1,343,303 $ 7,445,619 $ 2,393,636 $ 3,044,466 $ 1,951,053