Financial Risk Management (Tables)

12 Months Ended

Jun. 30, 2025

Financial Risk Management [Abstract]

Schedule of Current Credit Risk Grading Framework

The Company’s current credit risk grading framework comprises the following categories:

Category	Definition of category	Basis for recognising expected credit loss (ECL)
I	Counterparty has a low risk of default and does not have any past-due amounts.	12-month ECL
II	Amount is >30 days past due or there has been a significant increase in credit risk since initial recognition.	Lifetime ECL – not credit impaired
III	Amount is >60 days past due or there is evidence indicating the asset is credit-impaired (in default).	Lifetime ECL – credit- impaired
IV	There is evidence indicating that the debtor is in severe financial difficulty and the debtor has no realistic prospect of recovery.	Amount is written off

Schedule of Company’s Financial Assets

The table below details the credit quality of the Company’s financial assets, as well as maximum exposure to credit risk by credit risk rating categories:

	Category	12-month or lifetime ECL	Gross carrying amount		Loss allowance			Net carrying amount		Net carrying amount
			RM		RM			RM		USD
June 30, 2025
Trade receivables	II Note 1	Lifetime ECL (Simplified)		6,274,545		(141,849	)		6,132,696		1,457,251
Other receivables	I Note 2	12-month ECL		196,471		-			196,471		46,685
Cash and bank balances	I Note 3	12-month ECL		23,723,687		-			23,723,687		5,637,222

	Category	12-month or lifetime ECL	Gross carrying amount		Loss allowance			Net carrying amount		Net carrying amount
			RM		RM			RM		USD
June 30, 2024
Trade receivables	II Note 1	Lifetime ECL (Simplified)		7,119,565		(243,021	)		6,876,544		1,634,004
Other receivables	I Note 2	12-month ECL		189,823		-			189,823		45,106
Cash and bank balances	I Note 3	12-month ECL		3,823,689		-			3,823,689		908,585

Schedule of Trade Receivables

Accordingly, the credit risk profile of trade receivables is presented based on their past due status in terms of the provision matrix.

	Trade receivables		ECL			Trade receivables, net		Trade receivables, net
	RM		RM			RM		USD
June 30, 2025
Not past due		4,944,289		(119,697	)		4,824,592		1,146,420
< 30 days		987,992		(17,482	)		970,510		230,612
31 days to 60 days		336,636		(4,393	)		332,243		78,948
61 days to 90 days		5,628		(277	)		5,351		1,271
		6,274,545		(141,849	)		6,132,696		1,457,251

	Trade receivables		ECL			Trade receivables, net		Trade receivables, net
	RM		RM			RM		USD
June 30, 2024
Not past due		5,806,342		(206,183	)		5,600,159		1,330,710
< 30 days		1,039,791		(26,259	)		1,013,532		240,835
31 days to 60 days		271,389		(10,497	)		260,892		61,993
61 days to 90 days		1,344		(54	)		1,290		307
91 days to 120 days		699		(28	)		671		159
		7,119,565		(243,021	)		6,876,544		1,634,004

Schedule of Company’s Revenue

The following table sets forth a summary of single customers who represent 5% or more of the Company’s revenue:

	June 30, 2023		June 30, 2024		June 30, 2025		June 30, 2025
	RM		RM		RM		USD
Customer A		13,716,413		10,763,769		10,883,671		2,586,178
Customer B		7,823,338		3,274,015		5,180,589		1,231,012
Customer C		5,804,590		3,236,703		2,044,171		485,736
Customer D		3,413,844		N/A		N/A		N/A
		30,758,185		17,274,487		18,108,431		4,302,926

Schedule of Remaining Contractual Maturity for Non-Derivative Financial Liabilities

The following table details the remaining contractual maturity for non-derivative financial liabilities. The tables have been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Company can be required to pay. The table includes both interest and principal cash flows.

	On demand or within 1 year		Within 2 to 5 years		Total
	RM		RM		RM
June 30, 2025
Trade and other payables		8,086,186		-		8,086,186
Lease liabilities		953,807		809,200		1,763,007
Total		9,039,993		809,200		9,849,193
June 30, 2024
Trade and other payables		12,164,409		1,737,100		13,901,509
Lease liabilities		1,334,650		1,153,787		2,488,437
Total		13,499,059		2,890,887		16,389,946

Schedule of Company’s Exposure to Foreign Currency Risk

At the end of each reporting period, the Company’s exposure to foreign currency risk is as follows:

	June 30, 2024						June 30, 2025
	USD			EUR			USD			EUR
	RM			RM			RM			RM
Financial assets
Trade and other receivables		12,931,625			1,645,651			8,797,060			1,289,412
Cash and bank balances		2,307,804			518,391			22,387,986			505,794
Financial liabilities
Trade and other payables		(12,295,728	)		(255,478	)		(5,805,035	)		(523,228	)
Net exposure		2,943,701			1,908,564			25,380,011			1,271,978

Schedule of Foreign Currencies Denominated Balances

Strengthening of Malaysian Ringgit against the foreign currencies denominated balances as at the reporting date would increase/(decrease) profit or loss by the amounts shown below. The analysis assumes that all other variables remain constant.

	Profit or loss (after tax)
	June 30, 2024		June 30, 2025
	RM		RM
USD strengthening 4% (Jun 2024: 1%)		29,437		1,015,200
EUR strengthening 4% (Jun 2024: 1%)		19,086		50,879