| Schedule of Right-of-Use Asset and Lease Liability |
| | |
December 31, 2025 | | |
June 30, 2025 | |
| | |
RM | | |
RM | |
| Right-of-use asset | |
| | |
| |
| Cost | |
| | |
| |
| | |
| | |
| |
| As of July 1 | |
| 503,272 | | |
| 503,272 | |
| Addition during the period/year | |
| 251,348 | | |
| - | |
| As of December 31/ June 30 | |
| 754,620 | | |
| 503,272 | |
| | |
| | | |
| | |
| Accumulated depreciation | |
| | | |
| | |
| | |
| | | |
| | |
| As of July 1 | |
| (492,890 | ) | |
| (368,318 | ) |
| Charge for the period/year | |
| (62,745 | ) | |
| (124,572 | ) |
| As of December 31/ June 30 | |
| (555,635 | ) | |
| (492,890 | ) |
| | |
| | | |
| | |
| Net carrying amount | |
| 198,985 | | |
| 10,382 | |
| | |
December 31, 2025 | | |
June 30, 2025 | |
| | |
RM | | |
RM | |
| Lease liability | |
| | |
| |
| | |
| | |
| |
| As of 1 July | |
| 10,954 | | |
| 138,899 | |
| Addition during the period/year | |
| 251,348 | | |
| - | |
| Interest charged | |
| 4,633 | | |
| 4,055 | |
| | |
| 266,935 | | |
| 142,954 | |
| Payment of: | |
| | | |
| | |
| - principal | |
| (61,367 | ) | |
| (127,945 | ) |
| - interest | |
| (4,633 | ) | |
| (4,055 | ) |
| | |
| (66,000 | ) | |
| (132,000 | ) |
| | |
| | | |
| | |
| Net carrying amount | |
| 200,935 | | |
| 10,954 | |
| | |
| | | |
| | |
| At the end of the period/year | |
| | | |
| | |
| | |
| | | |
| | |
| Represented by: | |
| | | |
| | |
| Lease liability - current | |
| 75,261 | | |
| 10,954 | |
| Lease liability - non-current | |
| 125,674 | | |
| - | |
| | |
| 200,935 | | |
| 10,954 | |
For the purpose of the statements of cash flows, the reconciliation of liability arising from financing activities as follows:
| | |
December 31,
2025 | | |
June 30,
2025 | |
| | |
RM | | |
RM | |
| | |
| | |
| |
| As of July 1 | |
| 10,954 | | |
| 138,899 | |
| | |
| | | |
| | |
| Addition of lease | |
| 251,348 | | |
| - | |
| | |
| | | |
| | |
| Cash flows | |
| (66,000 | ) | |
| (132,000 | ) |
| | |
| | | |
| | |
| Interest expense of lease liability | |
| 4,633 | | |
| 4,055 | |
| | |
| | | |
| | |
| As of December 31/June 30 | |
| 200,935 | | |
| 10,954 | |
|
| Schedule of Amounts Recognized in Profit or Loss |
The following are the amounts recognized in profit or loss:
| | |
December 31, 2025 | | |
December 31, 2024 | |
| | |
RM | | |
RM | |
| | |
| | |
| |
| Administrative expenses: | |
| | |
| |
| - depreciation of right of use asset | |
| 62,745 | | |
| 62,286 | |
| - expense relating to short-term leases | |
| - | | |
| 732,659 | |
| - expense relating to leases of low-value assets | |
| - | | |
| 2,650 | |
| | |
| | | |
| | |
| Finance costs: | |
| | | |
| | |
| - interest expense on lease liability | |
| 4,633 | | |
| 2,828 | |
|
| Schedule of Maturity Profile of the Lease Liability |
The table below summarizes the maturity profile of the lease liability as at the end of the reporting period based on contractual undiscounted repayment obligations as follows:
| | |
Weighted
average
incremental
borrowing
rate | | |
Within one
year | | |
One to five
years | | |
Total | |
| | |
% | | |
RM | | |
RM | | |
RM | |
| December 31, 2025 | |
| | |
| | |
| | |
| |
| | |
| | |
| | |
| | |
| |
| Lease liability | |
| 4.76 | | |
| 132,000 | | |
| 77,000 | | |
| 209,000 | |
| | |
| | | |
| | | |
| | | |
| | |
| June 30, 2025 | |
| | | |
| | | |
| | | |
| | |
| | |
| | | |
| | | |
| | | |
| | |
| Lease liability | |
| 5.02 | | |
| 11,000 | | |
| | | |
| 11,000 | |
|