v3.26.1
Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Dec. 31, 2025
Summary of Significant Accounting Policies [Abstract]  
Schedule of Group Entities with Functional Currencies The resulting foreign currency translation adjustments are recorded in accumulated other comprehensive loss as a component of shareholders’ deficit. The exchange rates are obtained from the H.10 statistical release of the U.S. Federal Reserve Board.
   December 31, 2025   June 30, 2025 
   Period-end
spot rate		   Average
rate		   Year-end
spot rate		   Average
rate		 
US$ against PHP   58.9389    58.4800    56.6889    57.7734 
US$ against THB   31.4900    32.2160    32.4700    33.9550 
US$ against IDR   16,865.9000    16,598.2391    N/A*   N/A*
US$ against MXN   18.0057    18.4642    N/A*   N/A*

 

*The Philippines branch was established, and the Indonesia and Mexico subsidiaries were incorporated, in 2025.
Schedule of Estimated Useful Lives by Intangible Assets

Intangible assets with finite useful lives are carried at cost less accumulated amortization and any recorded impairment. Estimated useful lives by intangible asset class are as follows:

 

Category     Estimated
useful
lives		  
Software     3-5 years  
Schedule of Fair Value on a Recurring Basis Using Significant Unobservable Inputs

The following table details the fair value measurements of liabilities that were measured at fair value on a recurring basis based on the following three-tiered fair value hierarchy per ASC 820, Fair Value Measurement, as of December 31, 2025, June 30, 2025 and August 2, 2024.

 

   Fair Value Measurement 
   Level 1   Level 2   Level 3   Total
Fair Value		 
Warrant liabilities:                
As of August 2, 2024  $2,484,000   $
-
   $1,962,779   $4,446,779 
As of June 30, 2025  $2,524,247   $
-
   $2,159,587   $4,683,834 
As of December 31, 2025  $1,830,798   $
-
   $1,462,493   $3,293,291 
Schedule of Fair Value on a Recurring Basis Using Significant Unobservable Inputs The changes for Level 3 items measured at fair value on a recurring basis using significant unobservable inputs are as follows:
   Warrants 
Fair value as of June 30, 2025  $4,683,834 
Change in fair value   (1,390,543)
Fair value as of December 31, 2025  $3,293,291 
Schedule of Significant Unobservable Inputs Used in the Measurement of Fair Value of Warrants

The significant unobservable inputs used in the measurement of fair value of Warrants as of December 31, 2025 are as follows:

 

   As of
December 31,
2025		 
Expected term (in years)   3.58 
Volatility   42.05%
Risk-free interest rate   3.65%
Dividend yield   
-
 
Schedule of Revenues

Revenues are presented net of value-added taxes (“VAT”).

 

   For the six months ended
December 31,		 
   2025   2024 
   (Unaudited)   (Unaudited) 
AI services  $17,048,289   $16,406,402 
AI+ Business Process Outsourcing (“AI+BPO”) services   614,051    
-
 
Total revenues  $17,662,340   $16,406,402