v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Jun. 30, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF INCOME BEFORE INCOME TAXES

   2025   2024 
   For the years ended June 30, 
   2025   2024 
Medi Cayman Islands  $-   $- 
GCHL   599,647    607,678 
           
Total  $599,647   $607,678 
SCHEDULE OF PROVISION FOR INCOME TAXES

 

   2025   2024 
   For the years ended June 30, 
   2025   2024 
Current tax provision:          
Medi Cayman Islands  $-   $- 
GCHL   -    - 
           
Deferred tax provision:          
GCHL   -    - 
Total  $-   $- 
SCHEDULE OF EFFECTIVE TAX RATE OF PROVISION (BENEFIT) FOR INCOME TAXES

 

   2025   2024 
   For the years ended June 30, 
   2025   2024 
         
Profit before tax  $599,647   $607,678 
Tax at applicable statutory tax rate  $98,941   $100,267 
Tax effect on non-assessable income   (31)   (58)
Tax effect on non-deductible expenses   35    19,607 
Tax effect on profit tax at concessionary rate   (21,182)   (21,103)
Tax waiver   (385)   (384)
Utilization of tax losses   (77,378)   (98,329)
Income tax expenses  $-   $- 
SCHEDULE OF STATUTORY TAX RATE

 

   For the years ended June 30, 
   2025   2024 
Statutory rates in HK SAR   16.5%   16.5%
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

 

   2025   2024 
   As of June 30, 
   2025   2024 
         
Deferred tax assets:          
Depreciation expenses  $147,821   $209,656 
Net operation losses accumulated   1,065,376    1,295,311 
Deferred tax liabilities:          
Tax allowances for property and equipment   (11,960)   (44,752)
Deferred IPO costs   -    (37,543)
Deferred tax assets and liabilities   1,201,237    1,422,672 
Valuation allowance   (1,201,237)   (1,422,672)
Deferred tax (liabilities)/ assets, net  $-   $-