Income tax expense/ (benefit) (Tables)

12 Months Ended

Jun. 30, 2026

Notes and other explanatory information [abstract]

Schedule of component of income tax expense

The major components of income tax expense recognized in profit or loss for the periods ended June 30, 2026 and 2025 were:

		2026				2026				2025
		US$				S$				S$

Tax recognized in profit or loss
Current tax expense
Current year			-				-				-
Changes in estimates related to prior years			139,886				179,562				(417,393	)
Tax recognized in profit or loss			139,886				179,562				(417,393	)
Deferred tax expense
Recognition of tax effect of previously unrecognised tax losses			-				-				-
Deferred tax expense			-				-				-
Tax expense/ (benefit) on continuing operation			139,886				179,562				(417,393	)

Schedule of reconciliation between tax expense and corporate tax rate

A reconciliation between tax expense and the product of accounting loss multiplied by the applicable corporate tax rate for the financial periods ended June 30, 2026 and 2025 were as follows:

		2026				2026				2025
		US$				S$				S$

Loss before tax			(973,673	)			(1,249,833	)			(11,053,571	)

Income tax using the statutory tax rate of 17% (2025: 17%)			(165,524	)			(212,472	)			(1,879,107	)
Effects of:
- Non-deductible expenses			515,894				662,216				1,866,671
- Income tax exemption			(350,370	)			(449,744	)			(17,425	)
- Utilisation of capital allowance			-				-				(449	)
- Deferred tax asset not recognized during the financial year			-				-				30,310
-Underprovision in respect of prior years			139,886				179,562				355
-Overprovision in respect of prior years			-				-				(417,748	)
Income tax expense/(benefit)			139,886				179,562				(417,393	)