v3.26.3
Lease Liabilities
 12 Months Ended
Jun. 30, 2026
Lease Liabilities [Abstract]  
Lease liabilities
13. Lease liabilities

 

Company as a lessee

 

The Company has lease contracts for leasehold premises and plant and machinery. The Company’s obligations under these leases are secured by the lessor’s title to the leased assets. The Company is restricted from assigning and subleasing the leased assets.

 

The Company also has certain leases with lease terms of 12 months or less and leases with low value. The Company applies the ’short-term lease’ and ‘lease of low-value assets’ recognition exemptions for these leases.

 

Carrying amount of right-of-use assets presented within property, plant and equipment

 

    Leasehold
premises		     Plant and
machinery		     Total     Total  
    RM     RM     RM     USD  
At July 1, 2024     1,034,989       2,157,262       3,192,251       782,031  
Addition     863,305       -       863,305       211,491  
Written off     (347,814 )     -       (347,814 )     (85,207 )
Depreciation     (469,835 )     (348,516 )     (818,351 )     (200,478 )
At June 30, 2025     1,080,645       1,808,746       2,889,391       707,837  
Addition     2,557,158       81,368       2,638,526       646,381  
Disposal     -       (271,330 )     (271,330 )     (66,470 )
Transfer     -       (1,296,271 )     (1,296,271 )     (317,558 )
Depreciation     (539,452 )     (322,513 )     (861,965 )     (211,162 )
At June 30, 2026     3,098,351       -       3,098,351       759,028  

 

Lease liabilities

 

The carrying amount of lease liabilities and the movement during the financial year are disclosed elsewhere in the financial statements, and the maturity analysis of lease liabilities is disclosed in Note 24.

 

    June 30,
2025		     June 30,
2026		     June 30,
2026		  
    RM     RM     USD  
Current     886,595       594,266       145,582  
Non-current     695,284       2,548,506       624,328  
      1,581,879       3,142,772       769,910  

 

Amounts recognized in profit or loss

 

    June 30,
2024		     June 30,
2025		     June 30,
2026		     June 30,
2026		  
    RM     RM     RM     USD  
Depreciation of right-of-use assets     807,438       818,351       861,965       211,162  
Interest expense on lease liabilities (Note 17)     182,280       114,732       85,187       20,869  
Short-term lease expenses (Note 20)     62,689       64,807       50,772       12,438  
      1,052,407       997,890       997,924       244,469  

 

Total cash outflows

 

The Company had total cash outflows for leases of RM1,132,224 (2025: RM 1,412,077).