v3.26.1
Summary of Material Accounting Policies (Tables)
6 Months Ended
Dec. 31, 2025
Summary Of Material Accounting Policies  
Schedule of Financial Assets and Financial Liabilities

Debt and equity instruments that are held for collection of contractual cash flows where those cash flows represent SPPI are measured at amortized cost. Interest income from these financial assets is included in interest income using the effective interest rate method. The Company’s classification of financial assets and liabilities is summarized below:

 

Cash   FVTPL
Short-term loan receivable   Amortized cost
Short-term investments   FVTPL
Long-term loan receivable   Amortized cost
Long-term investment   FVTPL
Due to/from related parties   Amortized cost
Accounts payable and accrued liabilities   Amortized cost
Lease liabilities   Amortized cost
Deferred liabilities   Amortized cost
Loan payable   Amortized cost
Derivative liabilities   FVTPL
Other liabilities   FVTPL