| 18 |
LOSS
BEFORE INCOME TAX |
Loss
before income tax is arrived at after charging:
SCHEDULE OF (LOSS) PROFIT BEFORE INCOME TAX
| | |
2026 | | |
2025 | |
| | |
For the period ended June 30 | |
| | |
2026 | | |
2025 | |
| | |
USD | | |
USD | |
| | |
| | |
| |
| Cost of revenue | |
| 2,827,046 | | |
| 5,826,922 | |
| Depreciation expenses of: | |
| | | |
| | |
| - Property, plant and equipment | |
| 70,156 | | |
| 23,567 | |
| - Right-of-use assets | |
| 21,197 | | |
| 20,319 | |
| Provision for allowance for expected credit losses on trade receivables | |
| 474,654 | | |
| 305,631 | |
| Employee benefits expenses (including directors’ remuneration): | |
| | | |
| | |
| - Salaries and allowances | |
| 691,461 | | |
| 889,629 | |
| - Pension scheme contribution | |
| 59,186 | | |
| 72,367 | |
|