v3.26.3
SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Jun. 30, 2026
SIGNIFICANT ACCOUNTING POLICIES  
Schedule of estimated useful life of the assets

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Items

  ​ ​ ​

Useful life

Motor vehicles

 

3-5 years

Office equipment and fixtures

​

2-5 years

Production equipment, including:

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​

Equipment

​

5-10 years

Utilities and Facilities

 

5-20 years

Leasehold improvement

 

Lesser of useful life and lease term

Schedule of information about contract costs, net and contract liabilities from contracts with customers

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  ​ ​ ​

June 30,

  ​ ​ ​

June 30,

  ​ ​ ​

June 30,

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​

2025

​

2026

​

2026

​

​

RMB

​

RMB

​

US Dollars

Contract costs, net

 

¥

53,547,408

 

¥

25,059,648

​

$

3,693,335

Contract liabilities

 

¥

4,719,255

 

¥

1,669,736

​

$

246,089

Contract liabilities- related parties

 

¥

—

 

¥

400,000

​

$

58,953

Schedule of basic and diluted earnings (loss) per share

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For the years ended June 30,

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2024

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2025

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2026

  ​ ​ ​

2026

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  ​ ​ ​

RMB

  ​ ​ ​

RMB

  ​ ​ ​

RMB

  ​ ​ ​

US Dollars

Numerator:

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​

 

  ​

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  ​

 

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  ​

Net loss attributable to Recon Technology, Ltd

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¥

(49,871,259)

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¥

(42,588,554)

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¥

(29,660,048)

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$

(4,371,351)

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​

​

​

​

​

​

​

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​

​

​

Denominator:

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Weighted-average number of ordinary shares outstanding – basic*

​

 

25,262

​

​

45,492

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​

111,286

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​

111,286

Class A Ordinary Shares*

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​

23,290

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​

40,240

​

​

105,730

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​

105,730

Class B Ordinary Shares**

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​

1,972

​

​

5,252

​

​

5,556

​

​

5,556

Outstanding options/warrants*

​

 

262

​

​

240

​

​

240

​

​

240

Potentially dilutive shares from outstanding options/warrants

​

 

—

​

​

—

​

​

—

​

​

—

Weighted-average number of ordinary shares outstanding – diluted*

​

 

25,262

​

​

45,492

​

​

111,286

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​

111,286

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​

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​

​

​

​

​

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Loss per share – basic and diluted*

​

¥

(1,974.16)

​

¥

(936.18)

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¥

(266.52)

​

$

(39.28)

*

Retrospectively restated for the 1-for-18 reverse stock split effective on May 1, 2024 and 1-for-200 reverse stock split on August 18, 2026.

**

The Class B Ordinary Shares were not subjected to reverse stock split, and each Class B Ordinary Share is convertible into one-three thousand six hundred (1/3,600) of one Class A Ordinary Share at any time by the holder thereof, so the weighted average number of Class B Ordinary Shares is calculated on a one-for-three thousand six hundred basis of issued and outstanding Class B Ordinary Shares.