v3.26.1
Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Dec. 31, 2025
Summary of Significant Accounting Policies [Abstract]  
Schedule of Exchange Rates

Translation of amounts from HKD and SGD into USD has been made at the following exchange rates:

 

For the six-months ended
December 31,
   

2025

  

2024

Six months end $: HK$ exchange rate

  

7.8000

  

7.8000

Six months end average $: HK$ exchange rate

  

7.8000

  

7.8000

Six months end $: S$ exchange rate

  

1.2845

  

1.3597

Six months end average $: S$ exchange rate

  

1.2905

  

1.3498
Schedule of Estimated Useful Lives The estimated useful lives of the plan and equipment are as follows:

Leasehold improvement

  

life of lease

Furniture and fixtures

  

5 years

Computer

  

5 years

Office equipment

  

5 years

Motor vehicle

  

5 years
Schedule of Revenue and Cost of Revenue

The details of revenue and cost of revenue of the Group is as follows:

 

For the Six months Ended
December 31,
   

2025

  

2024
   

(Unaudited)

  

(Unaudited)

Revenue

  

$

2,616,012

 

  

$

2,589,890

 

Revenue – related parties

  

 

22,828

 

  

 

22,707

 

Cost of Revenue

  

 

(1,508,546

)

  

 

(1,261,676

)

Cost of Revenue – related parties

  

 

(93,584

)

  

 

(223,542

)

Gross Profit

  

$

1,036,710

 

  

$

1,127,379

 

Gross Profit Margin

  

 

39.3

%

  

 

43.2

%
Schedule of Disaggregation of Revenue

Disaggregation of revenue from contracts with clients, in accordance with ASC Topic 606, by major service lines is as follows:

 

For the Six months Ended
December 31,
   

2025

  

2024
   

(Unaudited)

  

(Unaudited)

Corporate secretarial services

  

$

1,596,118

  

$

1,525,397

Corporate secretarial services – related party

  

 

22,828

  

 

22,707

Accounting services

  

 

624,430

  

 

493,520

IP registration services

  

 

395,464

  

 

570,973

Total

  

$

2,638,840

  

 

2,612,597

In accordance with ASC 606, we recognize revenue when control of the promised services is transferred to our customers. The disaggregation of revenue by timing of transfer is as follows:

 

For the Six months Ended
December 31,
   

2025

  

2024
   

(Unaudited)

  

(Unaudited)

Revenue recognized over time:

  

 

    

 

  

– Corporate secretarial services – continuous services

  

$

886,941

  

$

863,971
   

 

    

 

  

Revenue recognized at a point in time:

  

 

    

 

  

– Corporate secretarial services – one-off services

  

 

732,005

  

 

684,133

– Accounting services

  

 

624,430

  

 

493,520

– IP registration services

  

 

395,464

  

 

570,973

Total

  

$

2,638,840

  

$

2,612,597