XML 58 R38.htm IDEA: XBRL DOCUMENT
v3.25.0.1

RIGHT-OF-USE ASSETS (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2024
Right-of-use Assets |
SCHEDULE OF LEASE RELATED ASSETS AND LIABILITIES | The table below presents the lease-related assets and liabilities recorded on the balance sheet. SCHEDULE OF LEASE RELATED ASSETS AND LIABILITIES
|  | 2023 |  |  | 2024 |
|  | As of June 30, |
|  | 2023 |  |  | 2024 |
|  | S$ |  |  | S$ |
Assets |  |  |  |  |  |  |  |
Operating lease, right-of-use asset, net |  |  | 4,806,881 |  |  |  | 3,684,205 |
Total right-of-use asset |  |  | 4,806,881 |  |  |  | 3,684,205 |
Liabilities |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |
Operating lease liabilities |  |  | 1,080,855 |  |  |  | 1,089,515 |
Operating lease liabilities current |  |  | 1,080,855 |  |  |  | 1,089,515 |
Non-current: |  |  |  |  |  |  |  |
Operating lease liabilities |  |  | 3,726,026 |  |  |  | 2,668,293 |
Operating lease liabilities non-current |  |  | 3,726,026 |  |  |  | 2,668,293 |
Total lease liabilities |  |  | 4,806,881 |  |  |  | 3,757,808 |
SCHEDULE OF OPERATING LEASE COSTS | The following tables summarize the lease expense for the years. SCHEDULE OF OPERATING LEASE COSTS
|  |  | 2022 |  |  | 2023 |  |  | 2024 |
|  | Years ended June 30, |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  |  | S$ |  |  | S$ |  |  | S$ |
Operating lease cost: |  |  |  |  |  |  |  |  |  |  |  |
Operating lease expense (per ASC 842) |  |  | 186,179 |  |  |  | 728,015 |  |  |  | 1,160,376 |
Total lease expense |  |  | 186,179 |  |  |  | 728,015 |  |  |  | 1,160,376 |
SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO OPERATING LEASES | SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO OPERATING LEASES
|  |  | 2022 |  |  | 2023 |  |  | 2024 |
|  | Years ended June 30, |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  |  | S$ |  |  | S$ |  |  | S$ |
Cash paid for amount included in the measurement of lease liabilities: |  |  |  |  |  |  |  |  |  |
Operating cash flow from operating leases |  |  | 186,179 |  |  |  | 728,015 |  |  |  | 1,160,376 |
Remaining lease term for operating leases |  |  | 0.5 |  |  |  | 4 |  |  |  | 3 |
Weighted average discount rate for operating leases |  |  | 2.5 | % |  |  | 2.5 | % |  |  | 2.5 | %
SCHEDULE OF MINIMUM LEASE PAYMENTS | SCHEDULE OF MINIMUM LEASE PAYMENTS
|  | Operating lease amount |
|  |  | S$ |
2025 |  |  | 1,168,600 |
2026 |  |  | 1,163,846 |
2027 |  |  | 1,150,000 |
2028 |  |  | 431,246 |
Thereafter |  |  | - |
Less: interest |  |  | (155,884 | )
Present value of lease liabilities |  |  | 3,757,808 |
Representing: |  |  |  |
Current liabilities |  |  | 1,089,515 |
Non-current liabilities |  |  | 2,668,293 |
Operating lease liability |  |  | 3,757,808 |

X
- References No definition available. + Details
Name: | PC_DisclosureRightofuseAssetsAbstract
Namespace Prefix: | PC_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule Of Supplemental Cash Flow Information Related To Leases [Table Text Block] + References No definition available. + Details
Name: | PC_ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock
Namespace Prefix: | PC_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4 + Details
Name: | us-gaap_LeaseCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6 + Details
Name: | us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets and liabilities, classified as other. + References No definition available. + Details
Name: | us-gaap_ScheduleOfOtherAssetsAndOtherLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration