Schedule of reconciliation between tax expense and corporate tax rate (Details) |
6 Months Ended | 12 Months Ended | ||||
|---|---|---|---|---|---|---|
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Dec. 31, 2025
USD ($)
|
Dec. 31, 2025
SGD ($)
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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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| 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) | |||
| X | ||||||||||
- Definition Deferred income tax. No definition available.
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- Definition Deferred Tax Assets Not Recognized On Tax Losses. No definition available.
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- Definition Income tax exemption. No definition available.
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- References No definition available.
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| X | ||||||||||
- Definition Nondeductible expenses. No definition available.
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| X | ||||||||||
- Definition Overprovision in respect of prior years. No definition available.
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- Definition Recognition of tax effect of previously unrecognised tax losses. No definition available.
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- Definition Tax effect of items not separately disclosed. No definition available.
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- Definition Under provision in respect of prior years. No definition available.
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| X | ||||||||||
- Definition Utilisation of capital allowance. No definition available.
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- Definition Utilisation of deferred tax assets. No definition available.
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| X | ||||||||||
- References Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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| X | ||||||||||
- References Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to tax losses. [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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