v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
SCHEDULE OF PROPERTY AND EQUIPMENT EXPECTED USEFUL LIVES

Property and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on a straight-line basis over the following expected useful lives from the date on which assets become fully operational and after taking into account their estimated residual values:

 

    Expected useful life
Office equipment   5 years
SCHEDULE OF FOREIGN CURRENCY TRANSLATIONS

   September 16,
2025 *
   March 31,
2026
   March 31,
2025
   June 30,
2025
 
Period/year-end HK$:US$ exchange rate   -    7.8400    7.7799    7.8499 
Period/annual average HK$:US$ exchange rate   -    7.8040    7.7847    7.7893 
Period/year-end TWD:US$ exchange rate   30.1000    -    31.1900    29.1800 
Period/annual average TWD:US$ exchange rate   29.8774    -    32.5010    32.0919 

 

* date of closing up Vivic TW’s accounting records due to its closure
SCHEDULE OF CONCENTRATIONS AND CREDIT RISK

SCHEDULE OF CONCENTRATIONS AND CREDIT RISK

(a) Major customers

 

   Percentage of Revenue 
   Three Months Ended March 31, 
   2026  2025 
A   -%   -%

 

   Percentage of Revenue 
   Nine Months Ended March 31, 
   2026   2025 
A   -%   100.00%

 

(b) Major vendors

 

   Percentage of Purchase 
   Three Months Ended March 31, 
   2026   2025 
A   -%   -%

 

   Percentage of Purchase 
   Nine Months Ended March 31, 
   2026   2025 
A   -%   92.0%