| Schedule of Significant Related Party Transactions |
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 | | | | - | | | | - | | | | - | |
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| Schedule of Balances with Related Parties |
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 | |
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