v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Schedule of Subsidiaries

The following table depicts the identity of the Company’s subsidiaries:          

 

      Attributable 
   Place of  Equity 
Name of Subsidiary  Incorporation  Interest % 
America Great Health in California  USA   100 
GOF Biotechnologies in California  USA   75 
International Institute of Great Health in California  USA   100 
Nutrature Health LLC in California  USA   100 
Sijinsai in China  CHINA   60 
US-China Mega Beauty Health Industry Development Co., LTD  CHINA   100 
Peptide Life Inc in California  USA   100 
Schedule of Shipping and Handling Costs of Sale

Below is a table with foreign exchange rates used for translation:    

 

   December 31, 
   2025 
Average Six Months (average rate)    
Chinese Renminbi (RMB)  RMB 7.1242 
United States dollar ($)  $1.00 

 

   December 31, 
   2025 
Six Months Ended (Closing rate)    
Chinese Renminbi (RMB)  RMB 7.0169 
United States dollar ($)  $1.00 
Schedule of Shipping and Handling Costs of Sale
   For the three months ended December 31,   For the six months ended December 31, 
   2025   2024   2025   2024 
   Amounts   Percentages   Amounts   Percentages   Amounts   Percentages   Amounts   Percentages 
Revenue                                
USA  $7,322    16%  $14,685    16%  $67,747    29%  $38,144    17%
Asia   37,778    84%   76,254    84%   164,912    71%   192,921    83%
   $45,100    100%  $90,939    100%  $232,659    100%  $231,065    100%
Schedule of Inventories

As of the six months ended on December 31 2025 and the year ended June 30, 2025, inventories comprised:

 

   December 31,   June 30, 
   2025   2025 
Raw materials  $51,040   $72,446 
Finished goods   61,869    101,205 
Inventory valuation reserve   (9,000)   (9,000)
Subtotal  $103,909   $164,651 
Schedule of Property and Equipment
Machinery and equipment   5 years
   December 31,   June 30, 
   2025   2025 
Machinery and equipment  $73,943   $73,943 
Accumulated depreciation   (53,223)   (45,828)
Subtotal  $20,720   $28,115