Interim Consolidated Statement of Cash Flows |
6 Months Ended | 12 Months Ended | ||||
|---|---|---|---|---|---|---|
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Dec. 31, 2025
USD ($)
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Dec. 31, 2025
SGD ($)
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Dec. 31, 2024
SGD ($)
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Jun. 30, 2025
USD ($)
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Jun. 30, 2025
SGD ($)
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Jun. 30, 2024
SGD ($)
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| 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 |
| X | ||||||||||
- Definition Adjustments for amortization of right of use asset. No definition available.
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- Definition Fixed asset written off. No definition available.
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- Definition Credit loss expense reversal. No definition available.
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- Definition Decrease in amount due from director. No definition available.
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- Definition Decrease in amount due from related parties. No definition available.
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- Definition Decrease increase in amount due from third party. No definition available.
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- Definition Decrease increase in amount due to former director. No definition available.
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- Definition Increase decrease in amount due to related parties. No definition available.
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- Definition Increase decrease in non cash working capital abstract. No definition available.
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- Definition Increase in amount due to related parties. No definition available.
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- Definition Proceeds from deferred offering costs. No definition available.
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- References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Adjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- References No definition available.
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- Definition The cash inflow from advances and loans from related parties. [Refer: Total for all related parties [member]] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity, from continuing and discontinued operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents, from continuing and discontinued operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- References No definition available.
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- Definition The cash from (used in) the entity's operations. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The cash inflow (outflow) from the entity's operations before changes in working capital. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Total for all subsidiaries [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The cash outflow for interest paid, classified as operating activities. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The cash inflow from interest received, classified as investing activities. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The cash inflow from current borrowings obtained. [Refer: Current borrowings] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- References Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The cash inflow from the recoveries on loans that were previously written off. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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