v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended
Mar. 31, 2026
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:

  

   March 31,
2026
 
Average Nine Months (average rate)    
Chinese Renminbi (RMB)  RMB7.0584 
United States dollar ($)  $1.00 

 

   March 31,
2026
 
Nine Months Ended (Closing rate)    
Chinese Renminbi (RMB)  RMB6.9129 
United States dollar ($)  $1.00 
Schedule of Shipping and Handling Costs of Sale Therefore, the Company recognizes the costs of these activities when revenue for the goods is recognized. Shipping and handling costs are included in the cost of sales for all periods presented.
   For the three months ended March 31,   For the nine months ended March 31, 
   2026   2025   2026   2025 
   Amounts   Percentages   Amounts   Percentages   Amounts   Percentages   Amounts   Percentages 
USA  $6,395    24%  $29,986    53%  $74,142    29%  $68,130    24%
Asia   19,748    76%   26,162    47%   184,660    71%   219,083    76%
   $26,143    100%  $56,148    100%  $258,802    100%  $287,213    100%
Schedule of Inventories

As for the six months ended on March 31 2026 and the year ended June 30, 2025, inventories comprised:

 

   March 31,   June 30, 
   2026   2025 
Raw materials  $45,935   $72,446 
Finished goods   60,604    101,205 
Inventory valuation reserve   (9,000)   (9,000)
Subtotal  $97,539   $164,651 
Schedule of Property and Equipment As of the nine months ended March 31, 2026 and the end of fiscal year 2025, machinery and equipment at cost and accumulated depreciation were:
Machinery and equipment 5 years
   March 31,   June 30, 
   2026   2025 
Machinery and equipment  $4,062   $73,943 
Accumulated depreciation   (3,859)   (45,828)
Subtotal  $203   $28,115