Significant Related Party Transactions and Balances

12 Months Ended

Jun. 30, 2026

22.	Significant related party transactions and balances

Other than those disclosed elsewhere in the financial statements, significant related party transactions during the year on terms agreed between the Company and its related parties were as follows:

	June 30, 2024		June 30, 2025		June 30, 2026		June 30, 2026
	RM		RM		RM		USD
SEAP Trading Pte Ltd
Sales to		43,410		61,832		33,112		8,112
Payment on behalf		35,095		63,564		83,083		20,353
Interest expense - non-trade		240,153		60,246		-		-

TEM Electronics (Jiangmen) Co Ltd
Sales to		31,452		-		-		-
Purchase from		814,848		1,562,674		2,100,506		514,578

BAP Trading Co Ltd
Purchase from		377,647		492,565		468,592		114,795
IT support fee – non-trade		100,024		-		-		-

LPW Electronics Co Ltd
Purchase from		-		-		427,667		104,769
Novation advance		-		-		25,383,991		6,218,518

Mr. Man Tak Lau
Purchase equity interest of LPW		-		-		12,939,172		3,169,812

Brascabos Componentes Eletricos E Eletronicos Ltda
Disposal of Property, Plant & Equipment		-		-		323,680		79,294

New Universe Industries Ltd
Advance for IPO expenses		3,206,402		-		-		-

Balances with related parties

	June 30, 2025			June 30, 2026			June 30, 2026
	RM			RM			USD
Trade receivables
SEAP Trading Pte. Ltd.		21,128			496			122

Trade payables
TEM Electronics (Jiangmen) Co Ltd		(255,273	)		(764,041	)		(187,173	)
LPW Electronics Co Ltd		-			(19,498	)		(4,777	)
BAP Trading Co Ltd		(104,641	)		-			-
Amount due to related parties, net		(338,786	)		(783,043	)		(191,828	)

Advances from a related party
New Universe Industries Ltd		5,149,801			4,984,763			1,221,157

Other receivable from an associate
LPW Electronics Co Ltd
Non-current		-			25,383,991			6,218,518
		-			25,383,991			6,218,518