| Schedule of Trade and Other Receivables |
| | | June 30, 2025 | | | June 30, 2026 | | | June 30, 2026 | | | | | RM | | | RM | | | USD | | | Non-current assets | | | | | | | | | | | Other receivables – associate | | | - | | | | 25,383,991 | | | | 6,218,518 | | | | | | | | | | | | | | | | | Current assets | | | | | | | | | | | | | | Trade receivables - third parties | | | 6,274,545 | | | | 7,312,693 | | | | 1,791,449 | | | Less: Allowance for expected credit losses of trade receivables – third parties | | | (141,849 | ) | | | (131,305 | ) | | | (32,167 | ) | | | | | 6,132,696 | | | | 7,181,388 | | | | 1,759,282 | | | | | | | | | | | | | | | | | Deposits | | | 194,501 | | | | 206,105 | | | | 50,491 | | | Prepayments | | | 4,594,892 | | | | 1,622,817 | | | | 397,554 | | | Advance to suppliers | | | 295,672 | | | | 63,334 | | | | 15,515 | | | Sundry receivables | | | 1,970 | | | | 48,533 | | | | 11,890 | | | | | | 11,219,731 | | | | 9,122,177 | | | | 2,234,732 | | | | | | | | | | | | | | | | | Total | | | 11,219,731 | | | | 34,506,168 | | | | 8,453,250 | |
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| Schedule of Movement in Allowance for Expected Credit Losses of Trade Receivables |
The movement in allowance for expected credit losses of trade receivables – third parties computed based on lifetime ECL was as follows: | | | June 30, 2025 | | | June 30, 2026 | | | June 30, 2026 | | | | | RM | | | RM | | | USD | | | At beginning of financial year | | | 243,021 | | | | 141,849 | | | | 34,750 | | | Reversal of expected credit losses | | | (101,172 | ) | | | (10,544 | ) | | | (2,583 | ) | | At end of financial year | | | 141,849 | | | | 131,305 | | | | 32,167 | |
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| Schedule of Currency Profiles of Trade and Other Receivables |
The currency profiles of the Company’s trade and other receivables as at the end of each reporting period are as follows: | | | June 30, 2025 | | | June 30, 2026 | | | June 30, 2026 | | | | | RM | | | RM | | | USD | | | Malaysian Ringgit | | | 1,070,055 | | | | 1,669,510 | | | | 408,993 | | | United States Dollar | | | 8,797,060 | | | | 5,873,121 | | | | 1,438,785 | | | Euro | | | 1,289,412 | | | | 1,542,755 | | | | 377,941 | | | Thai Baht | | | - | | | | 25,383,991 | | | | 6,218,518 | | | Others | | | 63,204 | | | | 36,791 | | | | 9,013 | | | | | | 11,219,731 | | | | 34,506,168 | | | | 8,453,250 | |
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