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Income Tax Expense (Tables)
12 Months Ended
Jun. 30, 2025
Income Tax Expense [Abstract]  
Schedule of Income Tax Expense Recognized in Profit or Loss

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 
Schedule of Reconciliation Between Tax Expense

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