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INCOME TAXES (Tables)
12 Months Ended
Jun. 30, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF PROVISION FOR INCOME TAXES

The provision for income taxes consisted of the following:

 

   Years ended June 30, 
   2023   2024   2025 
   S$   S$   S$ 
Income tax payable   33,986    -    - 
                
Income tax expense   -    1,813    - 
SCHEDULE OF RECONCILIATION OF INCOME TAX RATE TO THE EFFECTIVE INCOME TAX RATE BASED ON INCOME BEFORE INCOME TAXES

The reconciliation of income tax rate to the effective income tax rate based on income before income taxes for the years ended June 30, 2024 and 2025 are as follows:

 

   2023   2024   2025 
   Years ended June 30 
   2023   2024   2025 
   S$   S$   S$ 
Loss before income taxes   (441,746    (1,464,877)   (5,432,893)
Statutory income tax rate   17%   17%   17%
Income tax expense at statutory rate   (75,097    (249,029)   (923,592)
Tax effect of non-taxable income   (3,786)   (11,345)   (4,253)
Non-deductible expense   78,883    260,374    854,501 
Deferred tax asset not recognized   -    -    73,344 
Others   -    1,813    - 
Income tax expense   -    1,813    - 

 

   2024   2025 
   Years ended June 30, 
   2024   2025 
   S$   S$ 
Tax loss carry forwards   1,558,790    2,250,648 
Deferred tax assets   264,994    380,907 
Valuation allowance   (264,994)   (380,907)
Total deferred tax assets, net   -    -