| Schedule of Other Payables and Accrued Liabilities |
| | | As of
June 30,
2026 | | | As of
June 30,
2025 | | | | | | | | | | | Accrued professional fees (i) | | $ | 904,523 | | | $ | 402,759 | | | Accrued payroll | | | 80,330 | | | | 33,635 | | | Accrued interest | | | 2,743 | | | | 2,661 | | | Payables to merchant from ZCITY platform (ii) | | | 170,420 | | | | 169,790 | | | Provision for share-based compensation adjustment (iii) | | | 2,726,545 | | | | 2,726,545 | | | Provision for fixed value equity awards (iv) | | | 177,079 | | | | - | | | Others | | | 92,385 | | | | 109,539 | | | Total other payables and accrued liabilities | | $ | 4,154,025 | | | $ | 3,444,929 | | | (i) | Accrued professional fees | | | The balance of accrued professional fees represented amount due to third parties service providers which include mobile application developing, marketing consulting service, IT related professional service, audit fee, tax filing fee, and consulting fee related to capital raising. | | (ii) | Payables to merchants from ZCITY platform | | | | | | The balance of payables to merchants from ZCITY platform represented the amount the Company collected on behalf of merchant from its customer through the Company’s ZCITY platform. | | (iii) | Provision for share-based compensation adjustment | | | | | | The balance of provision for share-based compensation adjustment represented the one – off settlement amount to settle cash compensation requested by V Gallant Sdn. Bhd. pursuant to the Service Agreement dated October 29, 2024, as supplemented on March 28, 2025, to reflect the decline in our share price. | | (iv) | Provision for fixed value equity awards | | | | | | The balance of provision for fixed value equity award represented the cumulative compensation cost recognized for fixed dollar awards that have been earned by employees through service rendered but have not yet been settled in shares as of June 30, 2026 (See Note 16). |
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