v3.25.4
Summary of Significant Accounting Policies (Tables)
6 Months Ended
Dec. 31, 2025
Summary of Significant Accounting Policies [Abstract]  
Schedule of Longduoduo’s Subsidiaries

Longduoduo’s subsidiaries as of December 31, 2025 are listed as follows:

 

Name   Place of
Incorporation
  Attributable
equity
interest %
    Authorized
capital
 
Longduoduo Company Limited   Hong Kong     100     HK$ 10,000  
LDD Technology Limited   British Virgin Islands     100     US$ 100,000  
LDDJK Hong Kong Limited   Hong Kong     100     HK$ 10,000  
Beijing Julong Health Consulting Co., Limited   China     100       0  
Beijing Yihua Health Consulting Co., Limited   China     100       0  
Longduoduo Health Technology Company Limited   China     100       0  
Inner Mongolia Qingguo Health Consulting Company Limited   China     90       0  
Inner Mongolia Rongbin Health Consulting Company Limited   China     80       0  
Inner Mongolia Chengheng Health Consulting Company Limited   China     80       0  
Inner Mongolia Tianju Health Consulting Company Limited   China     51       0  
Schedule of Exchange Rates Used for Foreign Currency Translation

The exchange rates used for foreign currency translation are as follows:

 

      For the Six Months Ended
December 31,
 
      2025   2024 
      (USD to RMB/USD to HKD)   (USD to RMB/USD to HKD) 
Assets and liabilities  period end exchange rate   6.9956/7.7833    7.2985/7.7658 
Revenue and expenses  period weighted average   7.1238/7.7992    7.1772/7.7868 
Schedule of Major Suppliers

For the six months ended December 31, 2025 and 2024, the Company had one and three major suppliers that each accounted for over 10% of its total cost of revenue.

 

   For the Six Months Ended
December 31, 2025
   For the Six Months Ended
December 31, 2024
 
   Cost of
revenue
   Percentage of
Cost of
revenue
   Cost of
revenue
   Percentage of
Cost of
revenue
 
Supplier A  $
-
    
-
%  $6,431    15%
Supplier B   6,443    54%   11,103    25%
Supplier C   
-
    
-
%   22,137    50%

 

As of December 31, 2025 and June 30, 2025, the Company had two and three major suppliers that each accounted for over 10% of its total account payable.

 

   As of
December 31, 2025
   As of
June 30, 2025
 
   Account payable   Percentage of
Account payable
   Account payable   Percentage of
Account payable
 
Supplier D  $169,014    50%  $
-
    
-
%
Supplier E   100,750    30%   
-
    
-
%
Supplier F   
-
    
-
%   200,716    50%
Supplier G   
-
    
-
%   94,182    24%
Supplier H   
-
    
-
%   77,620    19%
Schedule of Estimated Useful Lives for Property and Equipment

The estimated useful lives for property and equipment categories are as follows:

 

Office equipment and furniture     3 years  
Leasehold Improvements     1-5 years  
Schedule of Estimated Useful Lives of Intangible Assets All of the Company’s intangible assets have been determined to have finite useful lives and are, therefore, amortized using the straight-line method over their estimated useful lives:
Software     3 years