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Consolidated Statements of Cash Flows
12 Months Ended
Jun. 30, 2025
SGD ($)
Jun. 30, 2025
USD ($)
Jun. 30, 2024
SGD ($)
Jun. 30, 2023
SGD ($)
CASH FLOWS FROM OPERATING ACTIVITIES:        
Net income/(loss) $ 360,541 $ 283,467 $ (1,413,558) $ 1,217,784
Adjustments to reconcile net income to net cash provided by operating activities:        
Depreciation of property and equipment 16,571 13,029 42,700 48,725
Loss on disposal of property and equipment 61,453 48,316
Allowance for credit losses 250,198 196,712 420,793 24,723
Inventory written off 54,986 43,231
Deferred tax provision (3,622) 3,622
Change in operating assets and liabilities:        
Accounts receivables, net 74,228 58,360 1,835,013 (1,807,488)
Prepayments 2,648 2,082 175 10,677
Inventories (54,986)
Short-term deposits 223,543 175,755 (1,866,250) (344,426)
Deposits – related party 80,000
Other current assets 6,483
Accounts payable (111,871) (79,249)
Other payables and accrued liabilities 239,083 187,973 (351,780) 405,697
Taxes payable 70,642 55,540 (99,287) 319,310
Net cash (used in)/provided by operating activities 1,353,893 1,064,465 (1,467,687) (249,128)
CASH FLOWS FROM INVESTING ACTIVITIES:        
Additions to Intangible assets (480,618) (377,874)
Purchases of property and equipment (6,802)
Cash used in investing activities (480,618) (377,874) (6,802)
CASH F LOWS FROM FINANCING ACTIVITIES:        
Deferred IPO costs (62,078) (48,808) (154,622) (16,220)
Proceeds from financial institutions 218,422 171,729 1,616,985 523,642
Proceeds from related party 1,432,688 1,126,416 50,000
Proceeds from director 523,953 411,945 605,754 184,831
Repayment to financial institutions (907,627) (713,599) (256,228) (323,500)
Repayment to related party (1,166,107) (916,823) (115,000)
Repayment of amount due to a director (871,873) (685,489) (328,896) (60,000)
Repayment to finance lease (52,344) (41,154) (7,452) (7,160)
Net cash provided by/(used in) financing activities (884,966) (695,783) 1,475,541 236,593
CHANGE IN CASH (11,691) (9,192) 7,854 (19,337)
CASH, beginning of the period 11,828 9,300 3,974 23,311
CASH, end of the period 137 108 11,828 3,974
SUPPLEMENTAL CASH FLOW INFORMATION:        
Cash paid for income tax 4,000 3,145 100,000
Cash paid for interest expense 57,340 45,082 75,676 103,981
SUPPLEMENTAL NON-CASH ITEMS INFORMATION:        
Non-cash deferred IPO cost [1] 65,406 51,424
Issuance of Class B ordinary share [2] $ 80 $ 63
[1] Non-cash deferred IPO costs of SGD 65,406 (USD 51,424) represent offering-related expenses that were accrued but not yet paid and therefore did not result in cash outflows during the period.
[2] Issuance of 100,000 Class B Ordinary Shares in exchange for the settlement of a payable to a shareholder amounting to SGD 80 (USD 63) was a non-cash financing transaction and is therefore excluded from the statements of cash flows.