The
following table shows the net activity of deferred cost and deferred revenue for the years ended June 30, 2026 and 2025:
SCHEDULE
OF NET ACTIVITY OF DEFERRED COST AND DEFERRED REVENUE
| | |
2026 | | |
2025 | |
| | |
As of and for the Years ended June 30, | |
| | |
2026 | | |
2025 | |
| | |
| | |
| |
| Deferred costs - beginning of period | |
$ | 42,153 | | |
$ | 104,704 | |
| Deferred cost recognized as cost of goods sold / expense during period | |
| (42,153 | ) | |
| (88,568 | ) |
| Costs incurred and not yet recognized as cost of goods sold | |
| - | | |
| 26,017 | |
| Deferred cost - end of period | |
$ | - | | |
$ | 42,153 | |
| | |
| | | |
| | |
| | |
| | | |
| | |
| Deferred revenue - beginning of period | |
$ | - | | |
$ | - | |
| Payments received and not yet recognized as revenue | |
| 6,961 | | |
| - | |
| Deferred revenue - end of period | |
$ | 6,961 | | |
$ | - | |
|