v3.26.3
Schedule of reconciliation between tax expense and corporate tax rate (Details)
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 ($)
Jun. 30, 2024
SGD ($)
Notes and other explanatory information [abstract]            
Profit/(loss) before tax $ 261,561 $ 336,342 $ (316,643) $ (8,690,598) $ (11,053,571) $ 2,404,561
Income tax using the statutory tax rate of 17% (2024: 17%) 44,465 57,178 (53,829) (1,477,402) (1,879,107) 408,775
Non-deductible expenses       1,467,625 1,866,671 16,416
Income not subject to tax       83,039
Income tax exemption       (13,700) (17,425) (75,350)
(Loss)/Profit before tax       (353) (449) (1,322)
- Utilisation of deferred tax assets not recognised in prior year       (56,037)
Deferred tax asset not recognized during the financial year       23,830 30,310 7,932
- Recognition of tax effect of previously unrecognised tax losses         (49,440)
Deferred income tax          
Underprovision in respect of prior years       279 355
Overprovision in respect of prior years       (328,444) (417,748) (2,252)
Income tax (benefit)/expense recognized in profit or loss 136,779 175,884 388 $ (328,165) $ (417,393) $ 331,761
- Tax effect of items not separately disclosed 92,314 118,706 53,441      
Income tax expense $ 136,779 $ 175,884 $ (388)