| NOTE 3 — ACCOUNTS RECEIVABLE, NET Accounts receivable, net consists of the following: | | | As of
December 31,
2025 | | As of
June 30,
2025 | | | | (Unaudited) | | (Audited) | | Accounts receivable | | $ | 317,500 | | | $ | 307,836 | | | Accounts receivable – related parties | | | 4,863 | | | | 11,265 | | | Less: allowance for expected credit loss | | | (15,901 | ) | | | (14,237 | ) | | | | $ | 306,462 | | | $ | 304,864 | | The movement of allowances for expected credit loss is as follow: | | | As of
December 31,
2025 | | As of
June 30,
2025 | | | | (Unaudited) | | (Audited) | | Balance at beginning of the year | | $ | (14,237 | ) | | $ | (25,676 | ) | | Reversal of provision | | | — | | | | 11,439 | | | Provision | | | (1,664 | ) | | | — | | | Ending balance | | $ | (15,901 | ) | | $ | (14,237 | ) |
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