v3.26.1
Taxes (Tables)
6 Months Ended 12 Months Ended
Dec. 31, 2025
Jun. 30, 2025
Taxes [Abstract]    
Schedule of Effective Income Tax Rate Reconciliation

The following table reconciles the Hong Kong income tax rates to the Group’s effective tax rate for the six months ended December 31, 2025 and 2024:

 

For the
Six Months
ended
December 31,
2025

 

For the
Six Months
ended
December 31,
2024

Statutory tax rate

 

16.5

%

 

16.5

%

Tax exemption

 

(16.5

)%

 

(16.5

)%

Effective tax rate

 

0.0

%

 

0.0

%

The following table reconciles the Hong Kong income tax rates to the Group’s effective tax rate for the years ended June 30, 2025, 2024 and 2023:

 

For the
Year ended
June 30,
2025

 

For the
Year ended
June 30,
2024

 

For the
Year ended
June 30,
2023

Statutory tax rate

 

16.5

%

 

16.5

%

 

16.5

%

Tax exemption

 

(16.5

)%

 

(16.5

)%

 

(16.5

)%

Effective tax rate

 

0.0

%

 

0.0

%

 

0.0

%