v3.26.3
Financial Risk Management (Tables)
 12 Months Ended
Jun. 30, 2026
Financial Risk Management [Abstract]  
Schedule of Current Credit Risk Grading Framework

The Company’s current credit risk grading framework comprises the following categories:

 

Category   Definition of category   Basis for recognising expected credit
loss (ECL)
I   Counterparty has a low risk of default and does not have any past-due amounts.   12-month ECL
         
II   Amount is >30 days past due or there has been a significant increase in credit risk since initial recognition.   Lifetime ECL – not credit impaired
         
III   Amount is >60 days past due or there is evidence indicating the asset is credit-impaired (in default).   Lifetime ECL – credit- impaired
         
IV   There is evidence indicating that the debtor is in severe financial difficulty and the debtor has no realistic prospect of recovery.   Amount is written off
Schedule of Company’s Financial Assets

The table below details the credit quality of the Company’s financial assets, as well as maximum exposure to credit risk by credit risk rating categories:

 

    Category   12-month or
lifetime ECL		   Gross
carrying
amount		     Loss
allowance		     Net
carrying
amount		     Net
carrying
amount		  
            RM     RM     RM     USD  
June 30, 2026                                
Trade receivables   II
Note 1		   Lifetime ECL (Simplified)     7,312,693       (131,305 )     7,181,388       1,759,282  
Other receivables   I
Note 2		   12-month ECL     25,638,629       -       25,638,629       6,280,899  

 

    Category   12-month or
lifetime ECL		   Gross
carrying
amount		     Loss
allowance		     Net
carrying
amount		     Net
carrying
amount		  
            RM     RM     RM     USD  
June 30, 2025                                
Trade receivables   II
Note 1		   Lifetime ECL (Simplified)     6,274,545       (141,849 )     6,132,696       1,502,375  
Other receivables   I
Note 2		   12-month ECL     196,471       -       196,471       48,131  
Schedule of Trade Receivables Accordingly, the credit risk profile of trade receivables is presented based on their past due status in terms of the provision matrix.

 

    Trade
receivables		     ECL     Trade
receivables,
net		     Trade
receivables,
net		  
    RM     RM     RM     USD  
June 30, 2026                        
Not past due     6,200,383       (115,599 )     6,084,784       1,490,638  
< 30 days     1,013,310       (13,615 )     999,695       244,903  
31 days to 60 days     87,934       (1,604 )     86,330       21,149  
61 days to 90 days     6,917       (262 )     6,655       1,631  
91 days to 120 days     4,149       (225 )     3,924       961  
      7,312,693       (131,305 )     7,181,388       1,759,282  

 

    Trade
receivables		     ECL     Trade
receivables,
net		     Trade
receivables,
net		  
    RM     RM     RM     USD  
June 30, 2025                        
Not past due     4,944,289       (119,697 )     4,824,592       1,181,919  
< 30 days     987,992       (17,482 )     970,510       237,753  
31 days to 60 days     336,636       (4,393 )     332,243       81,392  
61 days to 90 days     5,628       (277 )     5,351       1,311  
      6,274,545       (141,849 )     6,132,696       1,502,375  
Schedule of Company's Revenue

The following table sets forth a summary of single customers who represent 5% or more of the Company’s revenue:

 

    June 30,
2024		     June 30,
2025		     June 30,
2026		     June 30,
2026		  
    RM     RM     RM     USD  
Customer A     10,763,769       10,883,671       9,662,904       2,367,198  
Customer B     3,274,015       5,180,589       5,362,676       1,313,737  
Customer C     3,236,703       2,044,171       2,144,650       525,392  
      17,274,487       18,108,431       17,170,230       4,206,327  
Schedule of Remaining Contractual Maturity for Non-Derivative Financial Liabilities

The following table details the remaining contractual maturity for non-derivative financial liabilities. The tables have been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Company can be required to pay. The table includes both interest and principal cash flows.

 

    On demand or
within 1 year		     Within 2 to 5
years		     Total  
      RM       RM       RM  
June 30, 2026                        
Trade and other payables     8,539,770       -       8,539,770  
Warrant liability     2,654       -       2,654  
Lease liabilities     776,800       2,871,000       3,647,800  
Total     9,319,224       2,871,000       12,190,224  
                         
June 30, 2025                        
Trade and other payables     8,086,186       -       8,086,186  
Lease liabilities     953,807       809,200       1,763,007  
Total     9,039,993       809,200       9,849,193  
Schedule of Company’s Exposure to Foreign Currency Risk

At the end of each reporting period, the Company’s exposure to foreign currency risk is as follows:

 

    June 30, 2025     June 30, 2026  
    THB     USD     EUR     THB     USD     EUR  
    RM     RM     RM     RM     RM     RM  
Financial assets                                    
Trade and other receivables     -       8,797,060       1,289,412       25,383,991       5,873,121       1,542,755  
Cash and bank balances     10,060       22,387,986       505,794       101,039       16,822,624       439,054  
                                                 
Financial liabilities                                                
Trade and other payables     -       (5,805,035 )     (523,228 )     (60,374 )     (5,904,818 )     (929,327 )
Warrant liability     -       -       -               (2,654 )     -  
                                                 
Net exposure     10,060       25,380,011       1,271,978       25,424,656       16,788,273       1,052,482  
Schedule of Foreign Currencies Denominated Balances

Strengthening of Malaysian Ringgit against the foreign currencies denominated balances as at the reporting date would increase/(decrease) profit or loss by the amounts shown below. The analysis assumes that all other variables remain constant.

 

    Profit or loss (after tax)  
    June 30,
2025		     June 30,
2026		  
    RM     RM  
THB strengthening 3% (Jun 2025: 0%)     -       579,682  
USD strengthening 0% (Jun 2025: 4%)     771,552       -  
EUR strengthening 2% (Jun 2025: 4%)     38,668       15,998