INCOME TAX (Tables)
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12 Months Ended |
Jun. 30, 2026 |
| INCOME TAX |
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| Schedule of income (loss) before provision for income taxes |
| | | | | | | | | | | | | | | For the years ended June 30, | | | 2024 | | 2025 | | 2026 | | 2026 | | | RMB | | RMB | | RMB | | US Dollars | Outside China areas | | ¥ | (27,573,933) | | ¥ | (18,976,517) | | ¥ | (28,280,145) | | $ | (4,167,978) | China | | | (23,861,877) | | | (24,723,180) | | | (3,366,460) | | | (496,155) | Total | | ¥ | (51,435,810) | | ¥ | (43,699,697) | | ¥ | (31,646,605) | | $ | (4,664,133) |
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| Schedule of deferred tax assets, net |
| | | | | | | | | | | | June 30, | | June 30, | | June 30, | | | 2025 | | 2026 | | 2026 | | | RMB | | RMB | | US Dollars | Deferred tax assets: | | | | | | | | | | Allowance for credit losses | | ¥ | 595,607 | | ¥ | 1,217,464 | | $ | 179,432 | Impairment for inventory | | | (115,494) | | | (95,454) | | | (14,068) | Net operating loss carryforwards | | | 26,329,235 | | | 28,020,242 | | | 4,129,673 | Subtotal | | | 26,809,348 | | | 29,142,252 | | | 4,295,037 | Less: Valuation allowance | | | (26,529,569) | | | (28,862,473) | | | (4,253,802) | Total deferred tax assets, net | | ¥ | 279,779 | | ¥ | 279,779 | | $ | 41,235 | Deferred tax liabilities: | | | | | | | | | | Accelerated amortization of intangible assets | | | (132,891) | | | (132,891) | | | (19,586) | Gain on the previously held equity method investment | | | (146,888) | | | (146,888) | | | (21,649) | Total deferred tax liabilities | | | (279,779) | | | (279,779) | | | (41,235) | Deferred tax assets, net | | ¥ | — | | ¥ | — | | $ | — |
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| Schedule of NOL expiration |
| | | | | | | Twelve months ending June 30, | | RMB | | US Dollars | 2027 | | ¥ | 27,137,905 | | $ | 3,999,632 | 2028 | | | 34,868,363 | | | 5,138,961 | 2029 | | | 20,017,992 | | | 2,950,287 | 2030 | | | 7,648,744 | | | 1,127,285 | 2031 | | | 1,772,794 | | | 261,278 | Total | | ¥ | 91,445,798 | | $ | 13,477,443 |
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| Schedule of reconciliation of income tax expense (benefit) |
| | | | | | | | | | | | | | | For the years ended June 30, | | | 2024 | | 2025 | | 2026 | | 2026 | | | RMB | | RMB | | RMB | | US Dollars | Income tax benefits calculated at PRC statutory rates | | ¥ | (12,858,953) | | ¥ | (10,924,924) | | ¥ | (7,911,651) | | $ | (1,166,033) | Nondeductible expenses and others | | | 427,969 | | | 410,819 | | | 198,648 | | | 29,277 | Effect of tax rate differential | | | 9,080,982 | | | 8,080,498 | | | 5,372,554 | | | 791,816 | Benefit of revenue exempted from enterprise income tax | | | 19,714 | | | 12,864 | | | 5,936 | | | 875 | Change in valuation allowances | | | 3,330,318 | | | 2,422,323 | | | 2,332,904 | | | 343,828 | Income tax expenses | | ¥ | 30 | | ¥ | 1,580 | | ¥ | (1,609) | | $ | (237) |
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| Schedule of company's income tax expense (benefit) |
| | | | | | | | | | | | | | | For the years ended June 30, | | | 2024 | | 2025 | | 2026 | | 2026 | | | RMB | | RMB | | RMB | | US Dollars | Current income tax provision | | ¥ | 30 | | ¥ | 1,580 | | ¥ | (1,609) | | $ | (237) | Deferred income tax benefit | | | — | | | — | | | — | | | — | Expense for income tax | | ¥ | 30 | | ¥ | 1,580 | | ¥ | (1,609) | | $ | (237) |
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