v3.26.1
Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)
6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income $ 94,197 $ 561,317
Depreciation of plant and equipment 6,621 5,175
Amortization of operating lease right-of-use assets 65,828 73,215
Allowance for (reversal of) expected credit loss, net 1,664 (12,130)
Impairment loss on trade receivables 3,095 14,120
Changes in assets and liabilities:    
Accounts receivable (6,357) 13,948
Deposits and other current assets (493,848) (51,009)
Accounts payable and other payables 182,387 35,255
Deferred tax assets (1,924) (2,940)
Contract liabilities 104,944 (89,214)
Amounts due to related parties (35,158)
Amount due from beneficial shareholder (513)
Operating lease liabilities (59,560) (51,568)
Income tax recoverable/payables (254,507) (97,458)
Net cash (used in) generated from operating activities (357,460) 363,040
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchase of plant and equipment (8,514) (19,231)
Net cash used in investing activities (8,514) (19,231)
CASH FLOWS FROM FINANCING ACTIVITIES    
Deferred IPO costs (449,220)
Payments of offering costs for IPO (1,540,289)
Proceeds from issuance of shares pursuant to IPO 5,799,600
Advance from related parties 104,690 391,131
Repayments to related parties (120,909) (348,064)
Net cash generated from (used in) financing activities 4,243,092 (406,153)
Net increase/(decrease) in cash and cash equivalents and restricted cash 3,877,118 (62,344)
Effect of foreign currency translation on cash and cash equivalents (2,926) (668)
Cash and cash equivalents and restricted cash, beginning of period 2,450,919 2,038,444
Cash and cash equivalents and restricted cash, end of period 6,325,111 1,975,432
Non-cash investing and financing activities:    
Right-of-use assets obtained in exchange for new operating lease obligations 310,842
Offset amount due from a beneficial owner and amounts due to a related party 61,680
Supplementary cash flow information:    
Taxes paid 261,467 163,682
Interest received $ 9,402 $ 12,581