Income Tax Expense

12 Months Ended

Jun. 30, 2025

Income Tax Expense [Abstract]

Income tax expense

19. Income tax expense

The major components of income tax expense recognized in profit or loss for the years ended June 30, 2023, 2024 and 2025 were:

	June 30, 2023			June 30, 2024		June 30, 2025		June 30, 2025
	RM			RM		RM		USD
Current income tax
Current year’s provision		2,918			-		-		-
Over provision in prior financial year		(6,720	)		-		-		-
Deferred taxation
Current year (Note 13)		16,718			167,356		46,604		11,074
		12,916			167,356		46,604		11,074

Relationship between tax expense and accounting profit/(loss)

Domestic income tax is calculated at 24% (2024: 24%) of the estimated assessable profits for the financial years. Taxation for other jurisdictions is calculated at the rates prevailing in the relevant jurisdictions.

A reconciliation between tax expense and the product of accounting profit/(loss) multiplied by Malaysia income tax rate for the financial years ended June 30, 2023, 2024 and 2025 were as follows:

	June 30, 2023			June 30, 2024			June 30, 2025			June 30, 2025
		RM			RM			RM			USD
Profit/(Loss) before income tax		197,435			(1,832,106	)		(4,887,093	)		(1,161,270	)
Tax calculated at tax rate of 24% (2024: 24%)		47,385			(439,705	)		(1,172,902	)		(278,705	)
Effects of:
Expenses not deductible for tax purposes		624,957			559,498			385,816			91,677
Income not subject to tax		(312	)		-			-			-
Tax concessions and deductions		(684,717	)		(410,846	)		(495,413	)		(117,720	)
Deferred tax assets not recognized		58,320			484,240			524,160			124,551
Utilization of deferred tax assets previously not recognized		(17,040	)		-			-			-
Over provision in prior financial year		(6,720	)		-			-			-
Expenses incurred in tax-free jurisdictions		-			-			661,811			157,260
Others		(8,957	)		(25,831	)		143,132			34,011
		12,916			167,356			46,604			11,074

Deferred income tax assets are recognized for tax losses and capital allowances carried forward to the extent that realization of the related tax benefits through future taxable profits is probable. The Company has unabsorbed tax losses of approximately RM 3,636,000 (2024: RM 1,050,000) and capital allowances of approximately RM 2,231,000 (2024: RM 1,539,000) at the reporting date which can be carried forward and used to offset against future taxable income subject to meeting certain statutory requirements.

The unabsorbed business losses are to be carried forward for 10 consecutive years of assessment. Unabsorbed capital allowances have no expiry date. Deferred tax assets have not been recognized in respect of the tax losses and capital allowances due to uncertainty in the availability of future taxable profit against which the Company can utilize these tax benefits.

British Virgin Islands

Under the current laws of the British Virgin Islands, the Company and its subsidiary, TEM SP Limited is not subject to any income tax.