v3.26.3
Consolidated Statements of Cash Flows
 12 Months Ended
Jun. 30, 2026
USD ($)
Jun. 30, 2026
MYR (RM)
Jun. 30, 2025
MYR (RM)
Jun. 30, 2024
MYR (RM)
Cash flows from operating activities        
Loss before tax $ (1,868,292) RM (7,626,369) RM (4,887,093) RM (1,832,106)
Adjustments for:        
Depreciation of property, plant and equipment 297,888 1,215,978 1,224,441 1,245,651
Reversal of expected credit loss on trade receivable (2,583) (10,544) (101,172)
Gain on disposal of plant and equipment (13,492) (55,073)
Interest expense 20,869 85,187 174,978 422,433
Interest income (119,040) (485,922) (177,146) (35,391)
Property, plant and equipment written off 1 34 5
Provision of slow-moving inventories 51,018 208,255 421,605 257,771
Inventories written off 4,902 20,011 13,651 34,048
Reversal of slow-moving inventories (70,540) (287,945) (646) (25,543)
Share of loss of associate 87,122 355,632
Unrealised foreign exchange gain (27,579) (112,579)
Fair value gain on warrant liabilities, net (6,524,899) (26,634,639)
Operating cash flows before working capital changes (8,164,626) (33,328,007) (3,331,348) 66,868
Changes in working capital:        
Inventories 13,624 55,619 140,505 3,699,221
Trade and other receivables 498,488 2,034,834 4,306,170 (4,353,076)
Trade and other payables 168,362 687,254 (3,184,063) 2,144,467
Cash generated from / (used in) operations (7,484,152) (30,550,300) (2,068,736) 1,557,480
Income tax (paid) / refund 68,362 279,052 (40,554) (112,164)
Net cash generated from / (used in) operating activities (7,415,790) (30,271,248) (2,109,290) 1,445,316
Cash flows from investing activities        
Investment in associate (3,170,089) (12,940,303)
Interest income 119,083 486,095 177,200 35,320
Short-term deposits pledged 2,097,837 8,563,369 (8,576,618) (8,571)
Advances to associate (6,218,518) (25,383,991)
Purchase of plant and equipment (184,664) (753,797) (240,850) (581,327)
Proceeds from disposal of plant and equipment 81,045 330,823
Net cash used in investing activities (7,275,306) (29,697,804) (8,640,268) (554,578)
Cash flows from financing activities        
Proceeds from initial public offering (including over-allotment option), net of offering expenses 27,487,123
Proceeds from issuance of Class A Ordinary Shares, Underlying Pre-Funded Warrants and Underlying Series B Warrants), net of offering expenses 15,521,803 63,360,000
Advances from a related party 3,206,402
Repayment of advance to a related party (100,664)
Repayment of loans to related parties (3,539,625) (3,457,875)
Interest paid to related parties (426,626) (309,275)
Repayment of lease liabilities (244,063) (996,265) (1,310,710) (1,315,265)
Interest paid for lease liabilities (20,869) (85,187) (36,561) (73,861)
Net cash (used in) / generated from financing activities 15,256,871 62,278,548 22,072,937 (1,949,874)
Net change in cash and cash equivalents, and restricted cash 565,775 2,309,496 11,323,379 (1,059,136)
Cash and cash equivalents, and restricted cash at beginning of year 3,629,803 14,816,854 3,493,475 4,552,611
Effect of foreign exchange rate changes in cash and cash equivalents 304,588 1,243,329
Cash and cash equivalents, and restricted cash at end of year $ 4,500,166 RM 18,369,679 RM 14,816,854 RM 3,493,475