v3.26.3
Consolidated Statement of Cash Flows
 12 Months Ended
Jun. 30, 2026
USD ($)
Jun. 30, 2026
SGD ($)
Jun. 30, 2025
SGD ($)
Cash flows from operating activities      
Loss before tax $ (973,673) $ (1,249,833) $ (11,053,571)
Adjustments for:      
Bad debts written off 602,264
Share-based payment expense 233,713 300,000
Unrealised forex gain or loss 17,761 90,112
Provision for estimated credit losses 206,407 277,380 277,101
Provision of asset retirement obligation cost 48,301 62,000
Depreciation of property and equipment 273,187 350,671 107,659
Amortisation of right-of-use assets 2,761,485 3,544,719 1,073,469
Fixed asset written off   206,287
Fixed asset written off    
Write off of Right-of-use assets / lease liabilities (12,089) (15,645)
Impairment loss on goodwill 10,349,252
Interest income (5,526) (7,093)
Interest expense 355,116 455,837 203,948
Operating cash flows before changes in working capital 2,904,682 3,808,148 1,766,409
Changes in working capital:      
Inventories 199,478 258,145 (304,262)
Trade and other receivables (920,320) (1,190,986) (8,687,432)
Trade and other payables (2,334,092) (3,020,549) 4,033,506
Cash generated from/ (used in) operations (150,252) (145,242) (3,191,779)
Interest paid (57,647) (73,997) (648,293)
Income tax paid (324,057) (415,968) (203,948)
Net cash used in operating activities (531,956) (635,207) (4,044,020)
Cash flows from investing activities      
Acquisition of property and equipment (191,819) (248,233) (556,940)
Profit attributable to non-controlling interest 105,787 136,899
Acquisition of subsidiary (10,339,950)
Interest received 5,526 7,093
Cash provided by/ (used in) investing activities (80,506) (104,241) (10,896,890)
Cash flows from financing activities      
Deferred offering costs 1,556,226
(Increase)/ decrease in amount due to related parties (376,666) (487,445) 138,915
(Increase)/ decrease in amount due from related parties (768,729) (994,812) 10,557,240
Proceeds from borrowings 2,318,213 3,000,000 4,000,000
Payment of principal portion of lease liabilities (2,216,219) (2,868,009) (1,321,600)
Write off of Right-of-use assets 183,195
Repayment of borrowings (328,309) (424,865) (8,261,290)
Decrease in amount due to former director (111,459)
Non-controlling interest contributions 3,499
Share issuance 9,753,384
Net cash (used in)/ generated from financing activities (1,371,710) (1,775,131) 16,498,110
Net (decrease)/ increase in cash and cash equivalents (1,984,172) (2,514,579) 1,557,200
Cash and cash equivalents at beginning of financial period 2,393,636 3,044,466 1,951,053
Effects of currency translation on cash and cash equivalents (463,787)
Cash and cash equivalents at end of financial year $ 409,464 $ 529,887 $ 3,044,466