XML 17 R3.htm IDEA: XBRL DOCUMENT v3.25.4
Consolidated Balance Sheets
Jun. 30, 2025
USD ($)
Jun. 30, 2025
SGD ($)
Jun. 30, 2024
SGD ($)
Non-current assets      
Right-of-use-assets $ 3,891,322 $ 4,949,372 $ 23,460
Property and equipment 305,572 388,657 34,513
Deferred tax assets 37,640 47,875 77,005
Total Non-current assets 4,234,534 5,385,904 134,978
Current assets      
Inventories 384,513 489,062 72,030
Trade and other receivables 7,460,701 9,489,266 2,005,219
Cash and cash equivalents 2,393,636 3,044,466 1,951,053
Deferred offering costs 25,000 31,797 1,588,024
Current tax assets 188,228 239,407
Total Current assets 10,452,078 13,293,998 16,173,566
Total assets 14,686,612 18,679,902 16,308,544
Non-current liabilities      
Deferred tax liabilities 97,342 123,810
Borrowings 2,324,654 2,956,727 1,583,434
Total Non-current liabilities 2,421,996 3,080,537 1,583,434
Current liabilities      
Trade and other payables 5,169,262 6,574,785 2,575,949
Borrowings 1,667,677 2,121,119 2,706,356
Amount due to related parties 1,140,266 1,450,305 1,311,390
Amount due to a former director 111,459
Asset retirement obligation 11,795 15,000 15,000
Provision for income tax 443,315
Total Current liabilities 7,989,000 10,161,209 7,163,469
Total liabilities 10,410,996 13,241,746 8,746,903
NET ASSETS 4,275,616 5,438,156 7,561,641
Equity attributable to equity holders of the Company      
Share capital 25,609,109 34,208,562 24,455,178
Merger reserve arising from group restructuring (18,362,500) (24,455,170) (24,455,170)
Retained earnings (2,695,407) (3,854,948) 7,561,633
Translation reserve (278,337) (463,787)
Non-controlling interest 2,751 3,499
Total equity 4,275,616 5,438,156 7,561,641
Total for all related parties [member]      
Current assets      
Amount due from related parties $ 10,557,240