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v3.25.4

Schedule of reconciliation between tax expense and corporate tax rate (Details) | 12 Months Ended
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Jun. 30, 2025 USD ($) | Jun. 30, 2025 SGD ($) | Jun. 30, 2024 SGD ($)
Deferred tax expense (income) [abstract] |  |  |
(Loss)/Profit before tax | $ (8,690,598) | $ (11,053,571) | $ 2,404,561
Income tax using the statutory tax rate of 17% (2024: 17%) | (1,477,402) | (1,879,107) | 408,775
Non-deductible expenses | 1,467,625 | 1,866,671 | 16,416
Income not subject to tax |  |  | 83,039
Income tax exemption | (13,700) | (17,425) | (75,350)
(Loss)/Profit before tax | (353) | (449) | (1,322)
- Utilisation of deferred tax assets not recognised in prior year |  |  | (56,037)
Deferred tax asset not recognized during the financial year | 23,830 | 30,310 | 7,932
- Recognition of tax effect of previously unrecognised tax losses |  |  | (49,440)
Deferred income tax |  |  |
Underprovision in respect of prior years | 279 | 355 |
Overprovision in respect of prior years | (328,444) | (417,748) | (2,252)
Income tax (benefit)/expense recognized in profit or loss | $ (328,165) | $ (417,393) | $ 331,761

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