| Financial instruments by category |
| 26. |
Financial
instruments by category |
At
the reporting date, the aggregate carrying amounts of financial assets, at FVPL, financial assets measured at amortized cost and financial
liabilities at amortized cost were as follows:
Schedule of financial assets measured at amortized cost and financial liabilities at amortized cost
| | |
June 30, 2026 | | |
June 30, 2026 | | |
June 30, 2025 | |
| | |
US$ | | |
S$ | | |
S$ | |
| | |
| | |
| | |
| |
| Financial assets measured at amortized cost | |
| | | |
| | | |
| | |
| Trade and other receivables | |
| 7,848,968 | | |
| 10,157,353 | | |
| 8,924,312 | |
| Cash and cash equivalents | |
| 409,464 | | |
| 529,887 | | |
| 3,044,466 | |
| Amount due from related parties | |
| 768,730 | | |
| 994,812 | | |
| - | |
| Total financial assets measured at amortized cost | |
| 9,027,162 | | |
| 11,682,052 | | |
| 11,968,778 | |
| | |
| | | |
| | | |
| | |
| Financial liabilities measured at amortized cost | |
| | | |
| | | |
| | |
| Trade and other payables | |
| 2,582,962 | | |
| 3,342,610 | | |
| 6,295,147 | |
| Amount due to related parties | |
| 744,038 | | |
| 962,860 | | |
| 1,450,305 | |
| Borrowings | |
| 1,989,904 | | |
| 2,575,135 | | |
| 61,371 | |
| Total financial liabilities measured at amortized cost | |
| 5,316,904 | | |
| 6,880,605 | | |
| 7,806,823 | |
|