Income Tax Expense (Tables)

12 Months Ended

Jun. 30, 2026

Income Tax Expense [Abstract]

Schedule of Income Tax Expense Recognized in Profit or Loss

The major components of income tax expense recognized in profit or loss for the years ended June 30, 2024, 2025 and 2026 were:

		June 30, 2024				June 30, 2025				June 30, 2026				June 30, 2026
		RM				RM				RM				USD
Current income tax
Current year’s provision			-				-				-				-

Deferred taxation
Current year (Note 15)			167,356				46,604				(20,986	)			(5,141	)
			167,356				46,604				(20,986	)			(5,141	)

Schedule of Reconciliation Between Tax Expense

A reconciliation between tax expense and the product of accounting profit/(loss) multiplied by Malaysia income tax rate for the financial years ended June 30, 2024, 2025 and 2026 were as follows:

		June 30, 2024				June 30, 2025				June 30, 2026				June 30, 2026
		RM				RM				RM				USD
Loss before income tax			(1,832,106	)			(4,887,093	)			(7,626,369	)			(1,868,292	)

Tax calculated at tax rate of 24% (2025: 24%)			(439,705	)			(1,172,902	)			(1,830,329	)			(448,390	)

Effects of:
Expenses not deductible for tax purposes			559,498				385,816				470,571				115,280
Income not subject to tax			(410,846	)			(495,413	)			(330,278	)			(80,911	)
Deferred tax assets not recognized			484,240				524,160				381,840				93,542
Expenses incurred in tax-free jurisdictions			-				661,811				1,304,041				319,461
Others			(25,831	)			143,132				(16,831	)			(4,123	)
			167,356				46,604				(20,986	)			(5,141	)