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Property, Plant and Equipment, Net
12 Months Ended
Jun. 30, 2025
Property, plant and equipment, net [Abstract]  
Property, plant and equipment, net

Note 5. Property, plant and equipment, net

 

At June 30, 2025 and 2024, property, plant and equipment consisted of the following:

 

   As of June 30, 
   2025   2024 
Motor vehicles   204,587    205,680 
Furniture and fixtures   17,345    17,437 
Computer equipment   22,665    17,101 
Leasehold improvements   42,710    42,938 
    287,307    283,156 
Accumulated depreciation   (217,623)   (175,818)
Property, plant and equipment, net of accumulated depreciation  $69,684   $107,338 

 

 

*A motor vehicle with a net carrying amount of $53,365 and $78,601 are held under a finance lease arrangement as of June 30, 2025 and 2024, respectively (Note 8).

 

During the years ended June 30, 2025, 2024 and 2023, the Company recorded additions to different categories of property, plant and equipment in aggregate costs of $5,699, $25,402 and $132,725, respectively. Apart from the additions, during the years ended June 30, 2025, 2024 and 2023, the Company disposed of different categories of property, plant and equipment in aggregate costs of $nil, $9,420 and $70,657, respectively.

 

For the years ended June 30, 2025, 2024 and 2023, depreciation expense, including the depreciation expense of fixed assets under finance leases, was $43,071, $46,202 and $51,285, respectively.