v3.25.4
Land Use Rights, Net
12 Months Ended
Jun. 30, 2025
Land Use Rights, Net [Abstract]  
LAND USE RIGHTS, NET

NOTE 9 — LAND USE RIGHTS, NET

Land use rights as of June 30, 2025 and 2024 consisted of the following:

 

2025

 

2024

Land use rights, cost

 

$

903,791

 

 

$

890,906

 

Less: accumulated amortization

 

 

(173,912

)

 

 

(153,646

)

Land use rights, net

 

$

729,879

 

 

$

737,260

 

The land use rights represent the Company’s land use rights of the land lots located in Wuhu, China, which had been pledged to secure the Company’s banking facilities granted to the Company as of June 30, 2025 and 2024. The carrying values of the pledged land use rights to secure bank borrowings by the Company are shown in Note 10.

Amortization expenses were $17,918, $17,891 and $18,589 for the fiscal years ended June 30, 2025, 2024 and 2023, respectively (the difference was due to exchange rate). The amortization expenses for both years were recorded within the general and administrative expenses.

Five succeeding years of amortization are as following:

Year

 

Amortization

 

Net carrying
value

2026

 

$

18,076

 

$

711,803

2027

 

 

18,076

 

 

693,727

2028

 

 

18,076

 

 

675,651

2029

 

 

18,076

 

 

657,575

2030

 

 

18,076

 

 

639,499