Trade and Other Receivables

12 Months Ended

Jun. 30, 2025

Trade and Other Receivables [Abstract]

Trade and Other Receivables

6. Trade and other receivables

	June 30, 2024			June 30, 2025			June 30, 2025
	RM			RM			USD
Trade receivables - third parties		7,119,565			6,274,545			1,490,957
Less: Allowance for expected credit losses of trade receivables – third parties		(243,021	)		(141,849	)		(33,706	)
		6,876,544			6,132,696			1,457,251
Deposits		188,181			194,501			46,217
Prepayments		8,395			4,594,892			1,091,838
Advance to suppliers		295,827			295,672			70,258
Deferred IPO expenses		8,054,139			-			-
Sundry receivables		1,642			1,970			468
		15,424,728			11,219,731			2,666,032

Trade receivables are unsecured, non-interest bearing and are generally on 30 to 120 days’ (2024: 30 to 120 days’) credit terms.

Prepayments mainly comprise professional fees paid in advance for business development and marketing activities. These costs will be amortised over the expected benefit periods, ranging from one to two years, in line with the Company’s policy to match expenses with the period in which the related economic benefits are expected to be realised.

The movement in allowance for expected credit losses of trade receivables – third parties computed based on lifetime ECL was as follows:

	June 30, 2024		June 30, 2025			June 30, 2025
	RM		RM			USD
At beginning of financial year		243,021		243,021			57,747
Reversal of expected credit loss on trade receivable		-		(101,172	)		(24,041	)
At end of financial year		243,021		141,849			33,706

In prior year, included within trade and other receivables are deferred IPO expenses amounting to RM 8,054,139. These costs include professional fees that are directly attributable to the preparation of the Company’s proposed listing on Nasdaq Capital Market.

The currency profiles of the Company’s trade and other receivables as at the end of each reporting period are as follows:

	June 30, 2024		June 30, 2025		June 30, 2025
	RM		RM		USD
Malaysian Ringgit		819,873		1,070,055		254,266
United States Dollar		12,931,625		8,797,060		2,090,357
Euro		1,645,651		1,289,412		306,390
Others		27,579		63,204		15,019
		15,424,728		11,219,731		2,666,032