Impairment loss on goodwill (Tables)

12 Months Ended

Jun. 30, 2025

Impairment Loss On Goodwill

Schedule of fair value of identifiable assets and liabilities

The fair value of identifiable assets and liabilities of Bethesda Group as at the acquisition date were:

	2025
	S$
Purchase Consideration		10,308,000
Assets and liabilities recognised as a result of the acquisition:
Plant and equipment		502,180
Right-of-use assets		1,133,786
Deferred tax assets		34,700
Investment in associate		49
Inventories		276,077
Trade and other receivables		669,746
Cash and cash equivalents		168,895
Lease liabilities		(431,744	)
Borrowings		(453,250	)
Trade and other payables		(2,544,185	)
Amount due to director		(193,945	)
Net identifiable liabilities acquired		(837,691	)
Add: Goodwill		11,145,691
Purchase consideration		10,308,000