RIGHT-OF-USE ASSETS (Tables)

12 Months Ended

Jun. 30, 2025

Right-of-use Assets

SCHEDULE OF LEASE RELATED ASSETS AND LIABILITIES

The table below presents the lease-related assets and liabilities recorded on the balance sheet.

	As of June 30,
	2024		2025
	S$		S$
Assets
Operating lease, right-of-use asset, net		3,684,205		677,711
Total right-of-use asset		3,684,205		677,711
Liabilities
Current:
Operating lease liabilities		1,089,515		260,241
		1,089,515		260,241
Non-current:
Operating lease liabilities		2,668,293		418,004
		2,668,293		418,004
Total lease liabilities		3,757,808		678,245

SCHEDULE OF OPERATING LEASE COSTS

The following tables summarize the lease expense for the years.

	Years ended June 30,
	2023		2024		2025
	S$		S$		S$
Operating lease cost:
Operating lease expense (per ASC 842)		728,015		1,160,376		1,150,798
Total lease expense		728,015		1,160,376		1,150,798

SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO OPERATING LEASES

	Years ended June 30,
	2023			2024			2025
	S$			S$			S$
Cash paid for amount included in the measurement of lease liabilities:
Operating cash flow from operating leases		728,015			1,160,376			1,150,798
Remaining lease term for operating leases		4			3			2
Weighted average discount rate for operating leases		2.5	%		2.5	%		2.5	%

SCHEDULE OF MINIMUM LEASE PAYMENTS

The below table summarizes our (i) minimum lease payments over the next five years, (ii) lease arrangement implied interest, and (iii) present value of future lease payments for the next three years ending June 30:

	Operating lease amount
		S$
2026		273,591
2027		246,600
2028		180,046
2029		-
Thereafter		-
Less: interest		(21,992	)
Present value of lease liabilities		678,245
Representing:
Current liabilities		260,241
Non-current liabilities		418,004
		678,245