v3.26.3
Intangible Assets, Net
12 Months Ended
Jun. 30, 2026
Intangible Assets, Net [Abstract]  
INTANGIBLE ASSETS, NET

NOTE 8 — INTANGIBLE ASSETS, NET

 

Net intangible assets consist of the following:

 

    June 30,
2026
    June 30,
2025
 
License   $ 418,867     $ 418,867  
Less: accumulated amortization     (138,911 )     (53,427 )
Intangible asset, net   $ 279,956     $ 365,440  

 

On November 5, 2024, the Company purchased a license of pharmaceutical distribution in Mainland China through its acquisition of 100% equity interest in Hupan Pharmaceutical. The Company recognized the distribution license as an intangible asset of $418,867 based on the assessment of fair value at the purchase date, adjusted by deferred taxes impact on temporary tax differences in an asset acquisition using the simultaneous equations method. The transaction was closed on November 21, 2024. No impairment expense was recognized for the year ended June 30, 2026. 

 

For the years ended June 30, 2026 and 2025, the Company recorded amortization expense of $85,484 and $53,427, respectively.