Note 16 – Leases

As of March 31, 2026 and June 30, 2025, the Company has engaged in multiple offices leases which were classified as operating leases. The Company occupies various offices under operating lease agreements with a term shorter than twelve months which it elected not to recognize lease assets and lease liabilities under ASC 842. Instead, the Company recognized the lease payments in profit or loss on a straight-line basis over the lease term and variable lease payments in the period in which the obligation for those payments is incurred.

The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants.

The Company recognized lease expense on a straight-line basis over the lease term for operating lease.

Operating lease expense for the three and nine months ended March 31, 2026 were $28,195, and $42,097, respectively.

Operating lease expense for the three and nine months ended March 31, 2025 were $0, and $18,550, respectively.