INCOME TAX (Tables)

12 Months Ended

Jun. 30, 2025

INCOME TAX

Schedule of income (loss) before income taxes

	Years ended June 30,
	2025			2024
Tax jurisdiction from:
- Local (US regime)	$	(4,845,138	)	$	(2,444,654	)
- Foreign, including
British Virgin Island		472,865			(160,538	)
Malaysia		(398,431	)		(578,231	)
Labuan, Malaysia		(12,309	)		(4,239	)
Loss before income taxes	$	(4,783,013	)	$	(3,187,662	)

Schedule of provision for income taxes

	Years ended June 30,
	2025		2024
Current tax:	$	-	$	-
- Local		-		-
- Foreign		-		-
Deferred tax
- Local		-		-
- Foreign		-		-
Income tax expense (benefit)	$	-	$	-

Schedule of effective tax rate

	Years ended June 30,
	2025			2024
Loss before income taxes	$	(398,431	)	$	(578,231	)
Statutory income tax rate		24	%		24	%
Income tax expense at statutory rate		(95,623	)		(138,775	)
Non-deductible items		50,953			47,265
Tax losses unable to be carried forward		2,954			1,017
Valuation allowance		41,716			90,493
Income tax expense	$	-		$	-

Schedule of significant components of the deferred tax assets

	As of June 30,
	2025			2024
Deferred tax assets:
Net operating loss carry forwards, from
US tax regime	$	2,090,051		$	1,439,384
Malaysia tax regime		249,972			205,026
Less: valuation allowance		(2,340,023	)		(1,644,410	)
Deferred tax assets, net	$	-		$	-