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Deferred tax assets and liabilities (Tables)

12 Months Ended

Jun. 30, 2025

Deferred Tax Assets And Liabilities

Schedule of deferred tax assets and liabilities

			US$			S$					S$			US$				S$					S$
			Assets											Liabilities
			2025								2024			2025									2024
			US$			S$					S$			US$				S$					S$
Property, plant and equipment			995				1,265				1,265				14,852				18,890				-
Right-of-use assets			-				-				-				210,111				267,240				-
Inventories			-				-				-				15,072				19,170				-
Trade receivables			(38,634	)			(49,140	)			(78,270	)			43,305				55,080				-
Other payable			-				-				-				4,639				5,900				-
Lease liabilities			-				-				-				(194,803	)			(247,770	)			-
Others			-				-				-				4,166				5,300				-
Net deferred tax (assets) liabilities			(37,640	)			(47,875	)			(77,005	)			97,342				123,810				-

Schedule of deferred tax balance

Movement in deferred tax balances:

Schedule of deferred tax balance

		Balance as at July 1, 2023				Recognized in profit or loss				Balance as at June 30, 2024				Balance as at July 1, 2024				Recognized in profit or loss				Acquired in business combinations				Balance as at June 30, 2025
			S$				S$				S$			S$					S$			S$				S$
Property, plant and equipment			1,901				(636	)			1,265				1,265				-				18,890				20,155
Right-of-use assets			-				-				-				-				-				267,240				267,240
Inventories			-				-				-				-				-				19,170				19,170
Trade receivables			(29,466	)			(48,804	)			(78,270	)			(78,270	)			29,130				55,080				5,940
Other payable			-				-				-				-				-				5,900				5,900
Lease liabilities			-				-				-				-				-				(247,770	)			(247,770	)
Others			-				-				-				-				-				5,300				5,300
Net deferred tax (assets) liabilities			(27,565	)			(49,440	)			(77,005	)			(77,005	)			29,130				123,810				75,935