v3.26.1
Share-based compensation
6 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Share-based compensation

16. Share-based compensation

 

On October 20,2025, the company granted a total of 1,000,000 restricted shares of Class A shares to external consultants as compensation for their consulting services. 100% of these restricted shares of Class A shares vested immediately upon the Grant Date.

 

The estimated fair value of restricted shares of Class A shares granted were based on the closing price of the Company’s ordinary shares on the grant date. This restriction did not affect the timing of expense recognition as the awards were fully vested at the time of grant.

A summary of activities of the restricted shares for the six months ended December 31, 2025 is as follow:

 

   Number of
nonvested
restricted
shares
   Weighted
average FV
per
ordinary
share on
the grant
date ($US)
 
Unvested as of July 1, 2024        
Granted   -    - 
Vested   -    - 
Unvested as of June 30, 2025   -    - 
Granted   40,000    12.875 
Vested   (40,000)   12.875 
Unvested as of December 31, 2025   -    - 

 

*After giving effect to the reverse stock split effected on March 16,2026.

 

Share-based compensation expenses of $42,740 was recognized for the restricted shares for the six months ended December 31, 2025. As of December 31 2025 unrecognized share based compensation expense related to the restricted shares amounted to $472,260 based on grant date fair value. Due to foreign currency translation differences the amount presented as other non current assets is $471,113. This amount will be amortized over the service period and recognized in profit or loss.

 

The allocation of total share-based compensation expenses is set forth as follows:

 

   For the six months ended
December 31,
 
   2025   2024 
   US$   US$ 
General and administrative expenses   42,740    - 
Total   42,740    -