$LNKS

Linkers Industries Ltd

CIK:0001972074|SEC Filings

Consolidated Statements of Profit or Loss and Other Comprehensive Income	12 Months Ended
	Jun. 30, 2025 MYR (RM) RM / shares shares	Jun. 30, 2025 USD ($) $ / shares shares	Jun. 30, 2024 MYR (RM) RM / shares shares	Jun. 30, 2023 MYR (RM) RM / shares shares
Profit or loss [abstract]
Revenue	RM 22,421,335	$ 5,327,758	RM 22,428,825	RM 34,269,482
Cost of sales	(20,601,771)	(4,895,393)	(20,195,055)	(29,709,433)
Gross profit	1,819,564	432,365	2,233,770	4,560,049
Operating expenses:
Selling and distribution expenses	(469,049)	(111,455)	(453,041)	(902,851)
General and administrative expenses	(6,120,480)	(1,454,348)	(3,332,000)	(3,412,180)
Operating expense	(6,589,529)	(1,565,803)	(3,785,041)	(4,315,031)
Income/(Loss) from operations	(4,769,965)	(1,133,438)	(1,551,271)	245,018
Other income/ (expenses):
Interest income	177,146	42,093	35,391	12,582
Interest expense	(174,978)	(41,578)	(422,433)	(666,872)
Other income	359,608	85,450	106,212	606,707
Other expenses	(478,904)	(113,797)	(5)
Other income (expenses)	(117,128)	(27,832)	(280,835)	(47,583)
Profit/(Loss) before income tax	(4,887,093)	(1,161,270)	(1,832,106)	197,435
Income tax expense	(46,604)	(11,074)	(167,356)	(12,916)
Profit/(Loss) for the year	(4,933,697)	(1,172,344)	(1,999,462)	184,519
Other comprehensive loss:
Exchange differences on translating foreign operations	(1,481,688)	(352,079)	(1,198)	(2,707)
Total comprehensive income/(loss) attributable to equity owners of the Company	RM (6,415,385)	$ (1,524,423)	RM (2,000,660)	RM 181,812
Earnings per share attributable to owners of the Company
Basic earnings per share (in Ringgits per share and Dollars per share) \| (per share)	RM (0.51)	$ (0.12)	RM (0.18)	RM 0.02
Diluted earnings per share (in Dollars per share) (in Ringgits per share and Dollars per share) \| (per share)	RM (0.51)	$ (0.12)	RM (0.18)	RM 0.02
Weighted average number of ordinary shares used in computing basic earnings (in Shares)	12,479,014	12,479,014	11,250,000	11,250,000
Weighted average number of ordinary shares used in computing diluted earnings (in Shares)	12,479,014	12,479,014	11,250,000	11,250,000

Consolidated Statements of Cash Flows	12 Months Ended
Consolidated Statements of Cash Flows	Jun. 30, 2025 MYR (RM)	Jun. 30, 2025 USD ($)	Jun. 30, 2024 MYR (RM)	Jun. 30, 2023 MYR (RM)
Cash flows from operating activities
Profit/(Loss) before tax	RM (4,887,093)	$ (1,161,270)	RM (1,832,106)	RM 197,435
Adjustments for:
Depreciation of property, plant and equipment	1,224,441	290,952	1,245,651	1,427,965
Reversal of expected credit loss on trade receivable	(101,172)	(24,040)
Gain on disposal of plant and equipment				(1,300)
Interest expense	174,978	41,578	422,433	666,872
Interest income	(177,146)	(42,093)	(35,391)	(12,582)
Property, plant and equipment written off	34	8	5	1,822
Inventories write-down	421,605	100,182	257,771	89,301
Inventories written off	13,651	3,244	34,048	332,952
Reversal of inventories write-down	(646)	(155)	(25,543)	(249,099)
Operating cash flows before working capital changes	(3,331,348)	(791,594)	66,868	2,453,366
Changes in working capital:
Inventories	140,505	33,387	3,699,221	2,671,383
Trade and other receivables	4,306,170	1,023,232	(4,353,076)	599,923
Trade and other payables	(3,184,063)	(756,597)	2,144,467	(3,565,014)
Cash generated from / (used in) operations activities	(2,068,736)	(491,572)	1,557,480	2,159,658
Income tax paid	(40,554)	(9,636)	(112,164)	(119,207)
Net cash generated from / (used in) operating activities	(2,109,290)	(501,208)	1,445,316	2,040,451
Cash flows from investing activities
Interest income	177,200	42,106	35,320	12,157
Purchase of plant and equipment	(240,850)	(57,231)	(581,327)	(395,054)
Proceeds from disposal of plant and equipment				1,300
Net cash used in investing activities	(63,650)	(15,125)	(546,007)	(381,597)
Cash flows from financing activities
Proceeds from initial public offering (including over-allotment option), net of offering expenses	27,487,123	6,531,490
Advances from a related party			3,206,402	2,044,063
Repayment of advance to a related party	(100,664)	(23,920)
Loans from related parties				2,190,942
Repayment of loans to related parties	(3,539,625)	(841,086)	(3,457,875)	(923,842)
Interest paid to related parties	(426,626)	(101,375)	(309,275)	(78,241)
Repayment of lease liabilities	(1,310,710)	(311,451)	(1,315,265)	(1,047,395)
Interest paid for lease liabilities	(36,561)	(8,688)	(73,861)	(111,743)
Short-term deposits pledged	(8,576,618)	(2,037,976)	(8,571)	(4,312)
Net cash generated from / (used in) financing activities	13,496,319	3,206,994	(1,958,445)	2,069,472
Net change in cash and cash equivalents, and restricted cash	11,323,379	2,690,661	(1,059,136)	3,728,326
Cash and cash equivalents, and restricted cash at beginning of year	3,493,475	830,120	4,552,611	824,285
Cash and cash equivalents, and restricted cash at end of year	RM 14,816,854	$ 3,520,781	RM 3,493,475	RM 4,552,611

Consolidated Statements of Financial Position	Jun. 30, 2025 MYR (RM)	Jun. 30, 2025 USD ($)	Jun. 30, 2024 MYR (RM)
Non-current assets
Property, plant and equipment	RM 3,827,557	$ 909,504	RM 4,295,691
Total non-current assets	3,827,557	909,504	4,295,691
Current assets
Inventories	9,212,860	2,189,160	9,787,975
Trade and other receivables	11,219,731	2,666,032	15,424,728
Tax recoverable	420,927	100,021	380,373
Cash and bank balances	23,723,687	5,637,222	3,823,689
Total current assets	44,577,205	10,592,435	29,416,765
Total assets	48,404,762	11,501,939	33,712,456
Equity attributable to owners of the Company
Share capital	575	137	482
Reserve	10,906,799	2,591,673	12,388,487
Share premium	27,487,030	6,531,468
Retained earnings/ (Accumulated losses)	(138,385)	(32,883)	4,795,312
Total equity	38,256,019	9,090,395	17,184,281
Non-current liabilities
Trade and other payables			1,651,825
Lease liabilities	695,284	165,213	1,104,051
Total non-current liabilities	695,284	165,213	2,755,876
Current liabilities
Trade and other payables	8,134,186	1,932,845	12,158,156
Lease liabilities	886,595	210,673	1,228,069
Deferred tax liabilities	432,678	102,813	386,074
Total current liabilities	9,453,459	2,246,331	13,772,299
Total liabilities	10,148,743	2,411,544	16,528,175
Total equity and liabilities	RM 48,404,762	$ 11,501,939	RM 33,712,456