INCOME TAX (Tables)

3 Months Ended

12 Months Ended

Sep. 30, 2025

Jun. 30, 2025

INCOME TAX

Schedule of Income (Loss) Before Income Taxes

	Three Months ended September 30,
	2025			2024
Tax jurisdiction from:
- Local (US regime)	$	(818,296	)	$	(227,398	)
- Foreign, including
British Virgin Island		(8,467	)		690,229
Malaysia		(92,834	)		(101,387	)
Labuan, Malaysia		42			(6,729	)
(Loss) Profit before income taxes	$	(919,555	)	$	354,715

	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

	Three Months ended September 30,
	2025		2024
Current tax:
- Local	$	-	$	-
- Foreign		-		-
Deferred tax
- Local		-		-
- Foreign		-		-
Income tax expense (benefit)	$	-	$	-

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

Schedule of Effective Tax Rate

	Three Months ended September 30,
	2025			2024
Loss before income taxes	$	(92,834	)	$	(101,387	)
Statutory income tax rate		24	%		24	%
Income tax expense at statutory rate		(22,280	)		(24,333	)
Non-deductible items		3,293			14,227
Tax losses unable to be carried forward		(10	)		1,615
Valuation allowance		18,997			8,491
Income tax expense	$	-		$	-

	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

	September 30, 2025			June 30, 2025
Deferred tax assets:
Net operating loss carryforwards, from
US tax regime	$	2,182,433		$	2,090,051
Malaysia tax regime		273,473			249,972
Less: valuation allowance		(2,455,906	)		(2,340,023	)
Deferred tax assets, net	$	-		$	-

	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	$	-		$	-