| PROPERTY, PLANT AND EQUIPMENT |
5.PROPERTY, PLANT AND EQUIPMENT | | | | | | | | | | | | | | | | | | | | | Land and | | | | | | Office equipment | | Computer | | | Cost | | building | | Machinery | | Motor vehicles | | and furniture | | software | | Total | Balance, June 30, 2024 | | $ | 630,000 | | $ | 457,659 | | $ | 486,490 | | $ | 369,528 | | $ | 90,461 | | | 2,034,138 | Additions | | | — | | | 67,748 | | | — | | | 17,372 | | | — | | | 85,120 | Foreign currency translation impact | | | — | | | — | | | — | | | 306 | | | 292 | | | 598 | Balance, June 30, 2025 | | $ | 630,000 | | $ | 525,407 | | $ | 486,490 | | $ | 387,206 | | $ | 90,753 | | $ | 2,119,856 | Additions | | | — | | | 19,244 | | | — | | | 15,169 | | | — | | | 34,413 | Disposals | | | — | | | (134,000) | | | — | | | — | | | — | | | (134,000) | Foreign currency translation impact | | | — | | | — | | | — | | | (3,885) | | | (3,621) | | | (7,506) | Balance, June 30, 2026 | | $ | 630,000 | | $ | 410,651 | | $ | 486,490 | | $ | 398,490 | | $ | 87,132 | | $ | 2,012,763 | | | | | | | | | | | | | | | | | | | | Accumulated depreciation and amortization | | | | | | | | | | | | | | | | | | | Balance, June30, 2024 | | $ | — | | $ | (231,594) | | $ | (280,622) | | $ | (197,605) | | $ | (79,787) | | $ | (789,608) | Depreciation | | | — | | | (62,280) | | | (79,251) | | | (44,539) | | | (10,469) | | | (196,539) | Foreign currency translation impact | | | — | | | — | | | — | | | (415) | | | (497) | | | (912) | Balance, June 30, 2025 | | $ | — | | $ | (293,874) | | $ | (359,873) | | $ | (242,559) | | $ | (90,753) | | $ | (987,059) | Depreciation | | | — | | | (57,942) | | | (73,645) | | | (38,813) | | | — | | | (170,399) | Disposals | | | — | | | 74,289 | | | — | | | | | | — | | | 74,289 | Foreign currency translation impact | | | — | | | — | | | — | | | 3,732 | | | 3,621 | | | 7,353 | Balance, June 30, 2026 | | $ | — | | $ | (277,527) | | $ | (433,518) | | $ | (277,640) | | $ | (87,132) | | $ | (1,075,816) | | | | | | | | | | | | | | | | | | | | Carrying amount | | | | | | | | | | | | | | | | | | | Balance, June 30, 2025 | | $ | 630,000 | | $ | 231,533 | | $ | 126,617 | | $ | 144,647 | | $ | — | | $ | 1,132,797 | Balance, June 30, 2026 | | $ | 630,000 | | $ | 133,124 | | $ | 52,972 | | $ | 120,850 | | $ | — | | $ | 936,947 |
For the year ended June 30, 2026, certain machinery were disposed for proceeds of $44,000 and loss of $21,431.
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