v3.26.3
Loss Before Income Tax
 12 Months Ended
Jun. 30, 2026
Loss Before Income Tax [abstract]  
Loss before income tax
20. Loss before income tax

 

Loss before income tax from operations has been determined after inclusion of the following charges. The expenses by nature of the Company are also disclosed in the charges below:

 

    June 30,
2024		     June 30,
2025		     June 30,
2026		     June 30,
2026		  
    RM     RM     RM     USD  
Cost of sales                        
Cost of materials     11,780,723       13,830,947       13,850,463       3,393,058  
Employee benefits expense                                
- Salaries and related costs     5,081,734       4,558,921       4,567,797       1,119,010  
- Defined contribution plan     437,120       397,451       414,690       101,590  
                                 
Property, plant and equipment written off     -       13       1       -  
                                 
Selling and distribution expenses                                
Freight outwards     248,473       348,810       298,227       73,059  
Short-term lease expenses - Rental of warehouse (Note 13)     56,689       52,807       50,772       12,438  
                                 
General and administrative expenses                                
Employee benefits expense                                
- Salaries and related costs     1,717,475       1,860,017       2,094,493       513,105  
- Defined contribution plan     204,689       215,438       223,731       54,809  
- Staff welfare     148,813       89,260       93,813       22,982  
- Directors’ remuneration     184,401       378,442       460,081       112,710  
Legal and professional fees     317,838       2,769,197       4,777,923       1,170,486  
Short-term lease expenses - Rental of office (Note 13)     6,000       12,000       -       -  
                                 
Fair value gain on warrant liabilities, net *     -       -       26,634,639       6,524,899  
                                 
Professional fee for new placement **     -       -       (27,227,991 )     (6,670,257 )

 

* Fair value gain on warrant liabilities, net

 

It was primarily attributable to the remeasurement of warrant liabilities at fair value at each exercise date and year-end, compared to their initial fair value at issuance date.

 

** Professional fee for new placement

 

It was primarily attributable to transaction costs incurred in connection with the US$16 million placement, including, but not limited to, underwriting discounts, legal and professional fees, consultancy fees, and accounting service fees. These costs were associated with the initial recognition of the warrant liabilities. As the difference between the transaction price and the fair value of the warrant liabilities was recognized as a Day 1 loss upon initial recognition, the related transaction costs were expensed immediately in profit or loss.