PROPERTY, PLANT AND EQUIPMENT, NET

6 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

4. PROPERTY, PLANT AND EQUIPMENT, NET

Property, plant and equipment consisted of the following at December 31, 2025 and June 30, 2025:

SCHEDULE OF PROPERTY AND EQUIPMENT

	As of December 31, 2025			As of June 30, 2025

Factory building	$	3,699,296		$	3,541,594
Factory equipment		1,695,680			1,554,829
Computer		4,028			3,856
Office equipment		13,728			12,163
Leasehold improvement		253,885			244,041
Motor vehicle		19,663			18,825
Total cost		5,686,280			5,375,308
Accumulated depreciation		(1,554,825	)		(1,276,097	)
Carrying amount	$	4,131,455		$	4,099,211

Depreciation expense was $214,345 and $206,808 for the six months ended December 31, 2025 and 2024, respectively.

At December 31, 2025, the factory buildings related to costs of No. 3 factory building (purchased in March 2023) and No. 5 factory building. In January 2024, the Company acquired a factory building (“Factory No. 5”) from an unrelated third-party that it had formerly leased, for MYR 8,075,275.40 (approximately US$1,696,467), and funded by a bank loan payable (see Note 7).

Sino Green Land Corp. 10-Q