| Schedule of deferred tax assets and liabilities |
Schedule
of deferred tax assets and liabilities
| |
|
|
US$ |
|
|
S$ |
|
|
|
S$ |
| |
US$ | | |
S$ | |
|
|
S$ |
|
| |
|
|
Assets | |
Liabilities
|
|
| |
|
|
2025
|
|
|
|
2024 |
| |
2025 | |
|
|
2024 |
|
| |
|
|
US$ |
|
|
S$ |
|
|
|
S$ |
| |
US$ | | |
S$ | |
|
|
S$ |
|
| Property, plant and equipment |
|
|
995 |
|
|
|
1,265 |
|
|
|
1,265 |
| |
| 14,852 | | |
| 18,890 | |
|
|
- |
|
| Right-of-use assets |
|
|
- |
|
|
|
- |
|
|
|
- |
| |
| 210,111 | | |
| 267,240 | |
|
|
- |
|
| Inventories |
|
|
- |
|
|
|
- |
|
|
|
- |
| |
| 15,072 | | |
| 19,170 | |
|
|
- |
|
| Trade receivables |
|
|
(38,634 |
) |
|
|
(49,140 |
) |
|
|
(78,270 |
) | |
| 43,305 | | |
| 55,080 | |
|
|
- |
|
| Other payable |
|
|
- |
|
|
|
- |
|
|
|
- |
| |
| 4,639 | | |
| 5,900 | |
|
|
- |
|
| Lease liabilities |
|
|
- |
|
|
|
- |
|
|
|
- |
| |
| (194,803 | ) | |
| (247,770 | ) |
|
|
- |
|
| Others |
|
|
- |
|
|
|
- |
|
|
|
- |
| |
| 4,166 | | |
| 5,300 | |
|
|
- |
|
| Net
deferred tax (assets) liabilities |
|
|
(37,640 |
) |
|
|
(47,875 |
) |
|
|
(77,005 |
) | |
| 97,342 | | |
| 123,810 | |
|
|
- |
|
|
| Schedule of deferred tax balance |
Movement in deferred tax balances:
Schedule
of deferred tax balance
| |
|
Balance as at
July 1, 2023
|
|
|
Recognized in profit or loss
|
|
|
Balance as at
June 30, 2024 |
| |
Balance as at
July 1, 2024 | |
|
Recognized in profit or loss
|
| |
Acquired in business combinations | | |
Balance
as at
June 30, 2025 | |
| |
|
|
S$ |
|
|
|
S$ |
|
|
|
S$ |
| |
S$ | |
|
|
S$ |
| |
S$ | | |
S$ | |
| Property, plant and equipment |
|
|
1,901 |
|
|
|
(636 |
) |
|
|
1,265 |
| |
| 1,265 | |
|
|
- |
| |
| 18,890 | | |
| 20,155 | |
| Right-of-use assets |
|
|
- |
|
|
|
- |
|
|
|
- |
| |
| - | |
|
|
- |
| |
| 267,240 | | |
| 267,240 | |
| Inventories |
|
|
- |
|
|
|
- |
|
|
|
- |
| |
| - | |
|
|
- |
| |
| 19,170 | | |
| 19,170 | |
| Trade receivables |
|
|
(29,466 |
) |
|
|
(48,804 |
) |
|
|
(78,270 |
) | |
| (78,270 | ) |
|
|
29,130 |
| |
| 55,080 | | |
| 5,940 | |
| Other payable |
|
|
- |
|
|
|
- |
|
|
|
- |
| |
| - | |
|
|
- |
| |
| 5,900 | | |
| 5,900 | |
| Lease liabilities |
|
|
- |
|
|
|
- |
|
|
|
- |
| |
| - | |
|
|
- |
| |
| (247,770 | ) | |
| (247,770 | ) |
| Others |
|
|
- |
|
|
|
- |
|
|
|
- |
| |
| - | |
|
|
- |
| |
| 5,300 | | |
| 5,300 | |
| Net deferred tax (assets) liabilities |
|
|
(27,565 |
) |
|
|
(49,440 |
) |
|
|
(77,005 |
) | |
| (77,005 | ) |
|
|
29,130 |
| |
| 123,810 | | |
| 75,935 | |
|