v3.26.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
SCHEDULE OF DISAGGREGATION REVENUE

The Company disaggregates its revenue by geographic region as follows:

 

   For the Fiscal Years Ended June 30, 
   2026   %   2025   %   2024   % 
Players located in the United States  $65,093,289    62.2%  $74,134,697    62.8%  $93,241,993    64.2%
Players located in Europe   17,790,770    17.0%   18,415,626    15.6%   21,349,802    14.7%
Players located in other regions   21,767,531    20.8%   25,498,559    21.6%   30,644,954    21.1%
Total revenue  $104,651,590    100%  $118,048,882    100%  $145,236,749    100%
SCHEDULE OF OPENING AND CLOSING BALANCES IN CONTRACT LIABILITIES AND ACCOUNTS RECEIVABLE

The following table summarizes the Company’s opening and closing balances in contract liabilities and accounts receivable:

 

  

Accounts

Receivable

  

Contract

Liabilities

 
Balance as of June 30, 2025  $10,423,418   $1,871,120 
Balance as of June 30, 2026   8,042,595   1,471,074 
SCHEDULE OF CONTRACT LIABILITIES

The table below presents the activity of contract liabilities during the year ended June 30, 2026 and 2025, respectively.

SCHEDULE OF CONTRACT LIABILITIES 

   2026   2025 
   As of June 30, 
   2026   2025 
Balance at the beginning of the year  $1,871,120   $2,830,068 
Cash received   93,934,483    105,350,306 
Revenue recognized   94,424,013    106,343,226 
Foreign currency translation   89,484    33,972 
Balance at the end of the year  $1,471,074   $1,871,120 
SCHEDULE OF FAIR VALUE HIERARCHY

The following tables represent the fair value hierarchy of the Company’s financial assets measured at fair value on a recurring basis as of June 30, 2026 and 2025:

 

   Level 1   Level 2   Level 3   Total 
   As of June 30, 2026 
   Level 1   Level 2   Level 3   Total 
   USD   USD   USD   USD 
Short-term investments                    
Investment in marketable equity securities  $5,102,400   $-   $-   $5,102,400 
Short-term investments  $5,102,400   $-   $-   $5,102,400 

 

   Level 1   Level 2   Level 3   Total 
   As of June 30, 2025 
   Level 1   Level 2   Level 3   Total 
   USD   USD   USD   USD 
Short-term investments                    
Investment in marketable equity securities  $1,345,154   $-   $-   $1,345,154 
Short-term investments  $1,345,154   $-   $-   $1,345,154 
SCHEDULE OF PLANT AND EQUIPMENT

Plant and equipment are recorded at cost. Depreciation is provided in amounts sufficient to recognize the cost of the related assets over their useful lives using the straight-line method, as follows:

 

Category  Estimated useful lives  Residual value 
Electronic equipment  3 years   5%
Transportation equipment  5 years   5%
Leasehold improvements  Shorter of the estimated useful life or remaining lease term   -%
SCHEDULE OF INTANGIBLE ASSETS USEFUL LIFE

Intangible assets acquired are recorded at cost less accumulated amortization. Amortization is provided in amounts sufficient to recognize the cost of the related assets over their useful lives using the straight-line method, as follows:

 

   Useful life
Game development cost  3-7 years
Royalties  5-8 years
Copyright  8-10 years
SCHEDULE OF FOREIGN CURRENCY TRANSLATION

 

    As of June 30,  
    2026     2025  
Balance sheet items, except for equity accounts   $ 1=RMB6.7851     $ 1=RMB7.1636  
Balance sheet items, except for equity accounts   $ 1=HK$7.8420     $ 1=HK$7.8499  

 

    For the Years Ended June 30,  
    2026     2025     2024  
Items in the statements of operations and comprehensive income (loss), and statements of cash flows   $ 1=RMB6.9940     $ 1=RMB7.2143     $ 1=RMB7.2248  
Items in the statements of operations and comprehensive income (loss), and statements of cash flows   $ 1=HK$7.8118     $ 1=HK$7.7893     $ 1=HK$7.8190