v3.26.3
Income Tax (Tables)
6 Months Ended 12 Months Ended
Dec. 31, 2025
Jun. 30, 2025
Income Tax [Abstract]    
Schedule of Income Tax Provision

The following table sets forth current and deferred portion of income tax expense of the Company’s subsidiaries:

 

    For the
six months ended
December 31,
 
    2024     2025  
    RMB     RMB  
    (Unaudited)     (Unaudited)  
Current income tax expenses        -       34,622  
Deferred income tax benefits     -       -  
Total     -       34,622  

The income tax provision consisted of the following components:

 

    For the years ended June 30,  
    2023     2024     2025  
    RMB     RMB     RMB  
Current income tax expenses     3,926,702       3,650,782       4,208  
Deferred income tax benefits     (1,304,011 )     86,082       1,217,929  
Total     2,622,691       3,736,864       1,222,137  
Schedule of Reconciliation Between Income Tax Provision

A reconciliation between the Group’s actual provision for income taxes and the provision at the PRC, mainland statutory rate is as follows:

 

    For the
six months ended
December 31,
 
    2024     2025  
    RMB     RMB  
    (Unaudited)     (Unaudited)  
Loss before income tax     2,707,309       5,350,787  
Expected taxation at PRC statutory tax rate     -       34,622  
Non-deductible expenses     -       -  
Income tax expenses     -       34,622  

A reconciliation between the Group’s actual provision for income taxes and the provision at the PRC, mainland statutory rate was as follows:

 

    For the years ended June 30,  
    2023     2024     2025  
    RMB     RMB     RMB  
Income before income tax     (10,440,451 )     (14,946,387 )     129,609,137  
Expected taxation at PRC statutory tax rate     2,610,113       3,736,597       (32,402,284 )
Non-deductible expenses     12,578       267       20,463  
Non-deductible costs due to invoices not obtained                     863,590  
Effect of income tax rate differences in jurisdictions other than the PRC     -       -       30,070,407  
Change in valuation allowance     -       -       2,669,961  
Income tax expenses     2,622,691       3,736,864       1,222,137  
Schedule of Net Deferred Tax Assets   The significant components of the net deferred tax assets are summarized below:
    As of June 30,  
    2024     2025  
    RMB     RMB  
Deferred tax assets:            
Allowance of doubtful accounts     1,217,929       -  
Less: Valuation allowance     -       -  
Total deferred tax assets, net     1,217,929       -