v3.25.3
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.

 

   2024   2025 
   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 
Operating lease liabilities current   1,089,515    260,241 
           
Non-current:          
Operating lease liabilities   2,668,293    418,004 
Operating lease liabilities non-current   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.

 

   2023   2024   2025 
   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

 

   2023   2024   2025 
   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  
Operating lease liability     678,245