v3.26.3
INTANGIBLE ASSETS
12 Months Ended
Jun. 30, 2026
Intangible Asset, Goodwill and Other [Abstract]  
INTANGIBLE ASSETS

Note 4 – INTANGIBLE ASSETS

 

The Company follows the provisions of ASC 350, Intangibles—Goodwill and Other, as the acquired web application was purchased from a third party and is considered an identifiable intangible asset with a finite life. The Company amortizes these costs using the straight-line method over the remaining estimated economic life of the product.

 

On June 25, 2025 the Company has entered into Web app purchase agreement NºKHT26062025-1 with Khan Tengri Co., LTD and has purchased the web app for US $40,300. Web-based culinary application is being amortized over a 5-year life. There was $8,064 of accumulated amortization as of June 30, 2026.

Schedule of intangible assets      
   As of June 30, 2026  As of June 30, 2025
       
Web-based culinary application  $40,300   $40,300 
Less: accumulated amortization   (8,064)   (–)
Intangible asset, net  $32,236   $40,300