v3.25.3
Taxation (Tables)
12 Months Ended
Jun. 30, 2025
Taxation [Abstract]  
Schedule of Effective Tax Rate

The following table reconciles the statutory rate to the Company’s effective tax rate:

 

   For the year ended
June 30,
 
   2025   2024   2023 
Income tax expense computed at applicable tax rates (25%)   25.0%   25.0%   25.0%
Effect of PRC preferential tax rate and tax exemption   (50.6)%   (16.0)%   (66.0)%
Non-deductible expenses   (3.9)%   (0.6)%   18.0%
Utilization of tax losses from prior years   23.0%   
-
      
Change of valuation allowance   14.5%   (31.9)%   38.6%
Effective tax rate   8.0%   (23.5)%   15.6%
Schedule of Provisions for Income Taxes

Significant components of the provision for income taxes are as follows:

 

   For the years ended
June 30,
 
   2025   2024   2023 
Current income tax expense  $(236,009)  $142,286   $38,075 
Deferred tax expense   (4)   154    
 
Income tax provision  $(236,013)  $142,440   $38,075 
Schedule of Deferred Tax Assets

The following table presents the significant components of the Company’s deferred tax assets for the periods presented:

 

  

As of
June 30,

 
   2025    2024 
Deferred tax assets        
Net operating loss carryforwards  $343,406   $776,310 
Allowance for credit losses   42    6 
Less: valuation allowance   (343,448)   (776,316)
Total deferred tax assets  $
   $
 
           
Deferred tax liabilities          
Operating lease liabilities  $(377)  $(748)
Right-of-use assets   526    902 
Total deferred tax liabilities  $149   $154