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Significant Related Party Transactions and Balances
 12 Months Ended
Jun. 30, 2025
Significant Related Party Transactions and Balances [Abstract]  
Significant related party transactions and balances
20. Significant related party transactions and balances

 

Other than those disclosed elsewhere in the financial statements, significant related party transactions during the year on terms agreed between the Company and its related parties were as follows:

 

   June 30,
2023		   June 30,
2024		   June 30,
2025		   June 30,
2025		 
   RM   RM   RM   USD 
SEAP Trading Pte Ltd                
Sales to   119,868    43,410    61,832    14,692 
Interest expense - non-trade   344,155    240,153    60,246    14,315 
                     
TEM Electronics (Jiangmen) Co Ltd                    
Sales to   3,336    31,452    
-
    
-
 
Purchase from   1,312,681    814,848    1,562,674    371,323 
                     
BAP Trading Co Ltd                    
Purchase from   115,308    377,647    492,565    117,043 
IT support fee – non-trade   72,709    100,024    
-
    
-
 
                     
New Universe Industries Ltd                    
Advance for IPO expenses   2,044,063    3,206,402    
-
    
-
 

 

Balances with related parties

 

   June 30,
2024		   June 30,
2025		   June 30,
2025		 
   RM   RM   USD 
Trade receivables            
TEM Electronics (Jiangmen) Co Ltd   2,244    
-
    
-
 
SEAP Trading Pte. Ltd.   39,876    21,128    5,021 
                
Trade payables               
TEM Electronics (Jiangmen) Co Ltd   
-
    (255,273)   (60,658)
BAP Trading Co Ltd   (70,354)   (104,641)   (24,865)
                
Non-trade payables               
BAP Trading Co Ltd   (100,289)   
-
    
-
 
Amount due to related parties, net   (128,523)   (338,786)   (80,502)
                
Advances from a related party               
New Universe Industries Ltd   5,250,465    5,149,801    1,223,696 
                
Loans from a related party               
SEAP Trading Pte. Ltd. (1)               
Current   1,887,800    
-
    
-
 
Non-current   1,651,825    
-
    
-
 
    3,539,625    
-
    
-
 

 

(1)The loans from SEAP Trading Pte. Ltd. were fully settled in January 2025.

Key management personnel

 

Key management personnel are directors of the Company and those persons having authority and responsibility for planning, directing and controlling the activities of the Company, directly or indirectly.

 

The remuneration of key management personnel of the Company during the financial years were as follows:

 

   June 30,
2023		   June 30,
2024		   June 30,
2025		   June 30,
2025		 
   RM   RM   RM   USD 
Salaries and related costs   285,739    325,177    200,384    47,615 
Defined contribution plan   34,157    38,879    23,946    5,690 
    319,896    364,056    224,330    53,305