| Schedule of Significant Expenses Segment |
The following table presents the significant expenses that are regularly provided to the CODM for the one reportable segment and the required disclosable amounts that are included in consolidated and combined net earnings for the years ended June 30, 2026 and 2025. | | | For the years ended
June 30, | | | | | 2026 | | | 2025 | | | Revenue from external customers | | $ | 5,850,681 | | | $ | 2,762,465 | | | Cost of revenue | | | 2,535,639 | | | | 1,212,318 | | | Gross profit | | | 3,315,042 | | | | 1,550,147 | | | Selling expense | | | 2,642,667 | | | | 393,290 | | | General and administrative expense | | | 5,689,682 | | | | 2,614,499 | | | Provision of allowance for expected credit loss on accounts receivable | | | 58,801 | | | | 32,807 | | | Write-off of supplier advance | | | 2,859,594 | | | | - | | | Provision of allowance for expected credit loss on loan receivable | | | 2,256,647 | | | | - | | | Operating loss | | | (10,192,349 | ) | | | (1,490,449 | ) | | Other income (expense) | | | | | | | | | | Other income, net | | | 295,299 | | | | 33,217 | | | Interest expense | | | (149,657 | ) | | | (229,254 | ) | | Loss before income tax | | | (10,046,707 | ) | | | (1,686,486 | ) | | Income tax expense | | | 91,711 | | | | 212,296 | | | Net loss | | $ | (10,138,418 | ) | | $ | (1,898,782 | ) |
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