v3.26.3
Share based payment reserve
 12 Months Ended
Jun. 30, 2026
Share Based Payment Reserve  
Share based payment reserve

 

22. Share based payment reserve

 

In February 2025, the company entered into an employment contract with an employee in which the employee is entitled to S$25,000 worth of the company’s share per month, based on the actual share price for the month. The movement and number of shares are as follows:

 

Date  S$   US$   Share price   Number of shares 
As at July 1, 2024                  - 
Entitlement                    
March 19, 2025   25,000    18,755    4.04    4,642 
April 19, 2025   25,000    19,064    4.45    4,284 
May 19, 2025   25,000    19,321    2.37    8,152 
June 19, 2025   25,000    19,465    2.67    7,290 
Total entitlement   100,000    76,605         24,368 
As at June 30, 2025                  24,368 
July 21, 2025   25,000    19,526    2.34    8,344 
August 19, 2025   25,000    19,463    1.91    10,190 
September 19, 2025   25,000    19,458    1.84    10,546 
October 21, 2025   25,000    19,311    1.64    11,775 
November 19, 2025   25,000    19,209    1.15    16,703 
December 19, 2025   25,000    19,378    0.72    26,914 
January 20, 2026   25,000    19,427    0.76    25,562 
February 19, 2026   25,000    19,706    0.68    28,979 
March 19, 2026   25,000    19,490    0.60    32,321 
April 20, 2026   25,000    19,680    0.57    34,467 
May 19, 2026   25,000    19,554    0.66    29,763 
June 22, 2026   25,000    19,369    6.85    2,828 
Total entitlement   400,000    310,176         262,760 

 

As at June 30, 2026, the Group recognised share-based expense of S$400,000 (US$310,176) and the employee is entitled to 262,760 shares and expected to be granted by June 30, 2027.