v3.26.3
Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Condensed Consolidating Statements of Operation Information

Condensed Consolidating Statements of Operation Information:

 

    Year Ended June 30, 2026  
    PARENT     SUBSIDIARY     WFOE     VIE     Elimination     Consolidated  
Revenue - third parties   $ -     $ -     $ -     $ 40,698,799             $ 40,698,799  
Revenue-Parent provides service to WFOE     436,800                               (436,800 )     -  
Revenue-Parent provides service to VIE     99,200                               (99,200 )     -  
Revenue – WFOE provides service to VIE                     393,343               (393,343 )     -  
                                                 
Cost of Revenue - third parties                     858       36,541,135               36,541,993  
                                                 
Gross profit     536,000               392,485       4,157,664       (929,343 )     4,156,806  
                                                 
Operating expenses     1,901,861       12,309       1,215,669       3,330,168               6,460,007  
Operating expenses - WFOE provides service to VIE                             393,343       (393,343 )     -  
Operating expenses - Parent provides service to WFOE                     435,717               (435,717 )     -  
Operating expenses - Parent provides service to VIE                             100,724       (100,724 )     -  
Loss from operations     (1,365,861 )     (12,309 )     (1,258,901 )     333,429       441       (2,303,201 )
Other income (expenses), net     109,191       (107 )     34,814       (27,639 )             116,259  
Income tax expense                                             -  
Loss before noncontrolling interest     (1,256,670 )     (12,416 )     (1,224,087 )     305,790       441       (2,186,942 )
Less: loss attributable to noncontrolling interest                             (502 )             (502 )
Net loss attribute to the Company   $ (1,256,670 )   $ (12,416 )   $ (1,224,087 )   $ 306,292       441     $ (2,186,440 )

 

    Year Ended June 30, 2025  
    Parent     Subsidiaries     WFOE     VIE     Elimination     Consolidated  
Revenue - third parties   $ -     $ -     $ -     $ 71,616,820             $ 71,616,820  
Revenue - Parent provides service to WFOE     99,200                               (99,200 )     -  
Revenue - Parent provides service to VIE     154,200                               (154,200 )     -  
Revenue - WFOE provides service to VIE                     1,350,560               (1,350,560 )     -  
Revenue - VIE purchases materials from WFOE                     121,072               (121,072 )     -  
Revenue - from VIE’s label that is used by WFOE                             926,286       (926,286 )     -  
Revenue - WFOE purchases materials from VIE                             400       (400 )        
                                              -  
Cost of Revenue - third parties                     90,763       69,082,109               69,172,872  
COST - VIE purchases materials from WFOE                     400               (400 )     -  
COST - WFOE purchase materials from VIE                             121,072       (121,072 )     -  
                                                 
Gross profit     253,400               1,380,469       3,340,325       (2,530,246 )     2,443,948  
                                                 
Operating expenses     2,391,610       130,465       2,410,541       2,666,047               7,598,663  
Operating expenses - WFOE provides service to VIE                             1,350,560       (1,350,560 )     -  
Operating expenses - VIE’s label that is used by WFOE                     926,286               (926,286 )     -  
Operating expenses - Parent provides service to WFOE                     100,641               (100,641 )     -  
Operating expenses - Parent provides service to VIE                             155,799       (155,799 )     -  
Loss from operations     (2,138,210 )     (130,465 )     (2,056,999 )     (832,081 )     3,040       (5,154,715 )
Other income (expenses), net     2,533       (5 )     119,757       (47,100 )             75,185  
Income tax expense                             6,596               6,596  
Loss before noncontrolling interest     (2,135,677 )     (130,470 )     (1,937,242 )     (885,777 )     3,040       (5,086,126 )
Less: loss attributable to noncontrolling interest                             (432 )             (432 )
Net loss to the Company from continuing operation     (2,135,677 )     (130,470 )     (1,937,242 )     (885,345 )     3,040       (5,085,694 )

 

    Year Ended June 30, 2024  
    Parent     Subsidiaries     WFOE     VIE     Elimination     Consolidated  
Revenue - third parties   $ -     $ -     $ 69,541     $ 23,906,326             $ 23,975,867  
Revenue - Parent provided service to WFOE     275,100                               (275,100 )     -  
Revenue - Parent provided service to VIE     143,600                               (143,600 )     -  
Revenue - WFOE provided service to VIE                     489,386               (489,386 )     -  
Revenue - VIE purchased materials from WFOE                     57,082               (57,082 )        
Revenue - from VIE’s label that was used by WFOE                             264,533       (264,533 )     -  
Revenue - WFOE purchased materials  from VIE                             57,082       (57,082 )        
                                              -  
Cost of Revenue - third parties                     69,156       23,432,606               23,501,762  
COST - VIE purchased materials from WFOE                     57,082               (57,082 )        
COST - WFOE purchased materials from VIE                     -       57,082       (57,082 )        
                                      -       -  
Gross profit     418,700       -       489,771       738,253       (1,172,619 )     474,105  
                                                 
Operating expenses     6,996,227       324,954       3,535,554       1,742,757               12,599,492  
Operating expenses - VIE expenses, corresponding to services provided by WFOE                             489,386       (489,386 )     -  
Operating expenses - WFOE expenses for using VIE’s label                     264,533               (264,533 )        
Operating expenses – WFOE expenses, corresponding to services provided by  Parent                     278,862               (278,862 )        
Operating expenses - VIE expenses, corresponding to services provided by Parent                             146,150       (146,150 )     -  
Loss from operations     (6,577,527 )     (324,954 )     (3,589,178 )     (1,640,040 )     6,312       (12,125,387 )
Other income (expenses), net     (1,665 )     (61 )     3,108       (97,300 )             (95,918 )
Income tax expense                                             -  
Loss before noncontrolling interest     (6,579,192 )     (325,015 )     (3,586,070 )     (1,737,340 )     6,312       (12,221,305 )
Less: loss attributable to noncontrolling interest                             (10,695 )             (10,695 )
Net loss to the Company     (6,579,192 )     (325,015 )     (3,586,070 )     (1,726,645 )     6,312       (12,210,610 )
Schedule of Condensed Consolidating Balance Sheets Information

Condensed Consolidating Balance Sheets Information:

 

    As of June 30, 2026  
    PARENT     SUBSIDIARY -     WFOE     VIE     Elimination     Consolidated  
                                     
Cash   $ 113,207     $ 1,491     $ 5,149     $ 311,399             $ 431,246  
Restricted Cash                             176,676               176,676  
Accounts receivable                     829,379       117,512               946,891  
Accounts receivable - WFOE                             33,388       (33,388 )     -  
Inventory                             119,408               119,408  
Inventory - WFOE                             50,015       (50,015 )     -  
Value-added tax prepayment                     49       67,024               67,073  
Other receivables -Subsidiaries     40,015               5,146       2,540       (47,701 )     -  
Other receivables - VIE     4,241,403               14,679,970               (18,921,373 )     -  
Other receivables - WFOE     11,737,732                       949,635       (12,687,367 )     -  
Other receivables - Parent             5,000                       (5,000 )     -  
Other current assets     195,000               21,386       1,313,315               1,529,701  
                                                 
Total current assets     16,327,357       6,491       15,541,079       3,140,912       (31,744,844 )     3,270,995  
                                                 
Property and equipment, net                     6,901       15,788               22,689  
Intangible assets, net                     3,480,952       7,818,820       (48,452 )     11,251,320  
Right of use asset, net                             222,487               222,487  
Investment into subsidiaries     15,820,480                               (15,820,480 )     -  
Investment into WFOE             13,949,894                       (13,949,894 )     -  
                                                 
Total non-current assets     15,820,480       13,949,894       3,487,853       8,057,095       (29,818,826 )     11,496,496  
                                                 
Total Assets   $ 32,147,837     $ 13,956,385     $ 19,028,932     $ 11,198,007       (61,563,670 )   $ 14,767,491  
                                                 
Accounts payable   $ -       5,000     $ 6,737     $ 135,263             $ 147,000  
Accounts payable - VIE                     33,388               (33,388 )        
Contract liability                     485       621,535               622,020  
Accrued expenses and other payables     192,750               1,639       964,442       (259,023 )     899,808  
Due to related parties                     43,460       8,564               52,024  
Lease liability                             174,629               174,629  
Loan payable                             5,579,292               5,579,292  
Other payables - Parent             40,015       12,029,936       4,014,362       (16,084,313 )     -  
Other payables - Subsidiaries     5,000                               (5,000 )        
Other payables - VIE             2,536       949,635               (952,171 )     -  
Other payables - WFOE             4,986               14,679,970       (14,684,956 )     -  
                                                 
Total current liabilities     197,750       52,537       13,065,280       26,178,057       (32,018,851 )     7,474,773  
                                                 
Lease liability - noncurrent                             45,136               45,136  
                                                 
Total non-current liabilities                             45,136               45,136  
                                                 
Total liabilities     197,750       52,537       13,065,280       26,223,193       (32,018,851 )     7,519,909  
                                                 
Accumulated deficit     (16,776,582 )     (1,916,632 )     (12,876,152 )     (15,063,967 )     (79,123 )     (46,712,456 )
Other equity     48,726,669       15,820,480       18,839,804       38,781       (29,465,696 )     53,960,038  
                                                 
Total equity     31,950,087       13,903,848       5,963,652       (15,025,186 )     (29,544,819 )     7,247,582  
                                                 
Total liabilities and stockholders’ equity   $ 32,147,837     $ 13,956,385     $ 19,028,932     $ 11,198,007       (61,563,670 )   $ 14,767,491  

 

    As of June 30, 2025  
    Parent     Subsidiaries     WFOE     VIE     Elimination     Consolidated  
                                     
Cash   $ 24,488     $ 1,598     $ 14,481     $ 580,240             $ 620,807  
Accounts receivable                     789,095       585,085               1,374,180  
Accounts receivable - VIE                                             -  
Accounts receivable - WFOE                             31,766       (31,766 )        
Inventory                             206,610               206,610  
Inventory - VIE                                             -  
Inventory - WFOE                             47,738       (47,738 )     -  
Value-added tax prepayment                     22,088       114,937               137,025  
Other receivables-Subsidiaries     32,515               2,666       2,417       (37,598 )     -  
Other receivables - VIE     993,088               14,187,221               (15,180,309 )     -  
Other receivables - WFOE     10,249,731                       1,423,840       (11,673,571 )     -  
Other receivables - Parent             5,000                       (5,000 )        
Other current assets                     336,120       247,530               583,650  
                                                 
Total current assets     11,299,822       6,598       15,351,671       3,240,163       (26,975,982 )     2,922,272  
                                                 
Property and equipment, net                     6,920       18,640               25,560  
Intangible assets, net                     3,045,369       503,000       (52,385 )     3,495,984  
Right of use asset, net                     7,720       284,345               292,065  
Investment into subsidiaries     15,820,480                               (15,820,480 )     -  
Investment into WFOE             13,949,894                       (13,949,894 )     -  
                                                 
Total non-current assets     15,820,480       13,949,894       3,060,009       805,985       (29,822,759 )     3,813,609  
                                                 
Total Assets   $ 27,120,302     $ 13,956,492     $ 18,411,680       4,046,148       (56,798,741 )   $ 6,735,881  
                                                 
Accounts payable   $ 260,700       2,500     $ 41,066     $ 115,772             $ 420,038  
Accounts payable - VIE                     31,766               (31,766 )        
Accounts payable - WFOE                                             -  
Short term loan                                             -  
Contract liability                     461       149,627               150,088  
Accrued expense and other payable     750               1,117       804,862       (259,023 )     547,706  
Due to related parties                     4,961       1,165               6,126  
Lease liability                     5,764       122,761               128,525  
Loan payable                             2,374,767               2,374,767  
Other payables - Parent             32,514       10,031,174       726,742       (10,790,430 )     -  
Other payables - Subsidiaries     5,000                               (5,000 )        
Other payables - VIE             2,536       1,423,840               (1,426,376 )     -  
Other payables - WFOE             2,677               14,187,221       (14,189,898 )     -  
                                                 
Total current liabilities     266,450       40,227       11,540,149       18,482,917       (26,702,493 )     3,627,250  
Lease liability - noncurrent                             166,436               166,436  
                                                 
Total non-current liabilities                             166,436               166,436  
                                                 
Total liabilities     266,450       40,227       11,540,149       18,649,353       (26,702,493 )     3,793,686  
                                                 
Accumulated deficit     (15,519,912 )     (1,904,215 )     (11,652,066 )     (15,363,739 )     (86,084 )     (44,526,016 )
Other equity     42,373,764       15,820,480       18,523,597       760,534       (30,010,164 )     47,468,211  
                                                 
Total equity     26,853,852       13,916,265       6,871,531       (14,603,205 )     (30,096,248 )     2,942,195  
                                                 
Total liabilities and stockholders’ equity   $ 27,120,302     $ 13,956,492     $ 18,411,680     $ 4,046,148       (56,798,741 )   $ 6,735,881  
Schedule of Condensed Consolidating Cash Flows Information

Condensed Consolidating Cash Flows Information:

 

    Year Ended June 30, 2026  
    PARENT     SUBSIDIARIES - HK entity     WFOE     VIE     Elimination     Consolidated  
                                     
Net cash provided by/(used in) operating activities   $ 306,872     $ (9,917 )   $ 553,947     $ 1,125,256             $ 1,976,158  
                                                 
Net cash provided by/(used in) investing activities                             (4,928,957 )             (4,928,957 )
Net cash provided by/(used in) investing activities (Parent to WFOE)                     (1,737,759 )             1,737,759          
Net cash provided by/(used in) investing activities (WFOE to VIE)                     (306,710 )             306,710       -  
Net cash provided by/(used in) investing activities (Parent to VIE)                             (2,787,347 )     2,787,347       -  
                                                 
Net cash provided by/(used in) financing activities                     37,194       3,005,704               3,042,898  
Net cash provided by/(used in) financing activities (Parent to VIE)     1,277,791                       3,161,195       (4,438,986 )     -  
Net cash provided by/(used in) financing activities (Parent to subsidiaries)     (7,500 )     7,500                               -  
Net cash provided by/(used in) financing activities (WFOE to parent)     (1,488,001 )             1,445,813               42,188       -  
Net cash provided by/(used in) financing activities (WFOE to subsidiaries)             2,308       (2,279 )             (29 )     -  
Net cash provided by/(used in) financing activities (WFOE to VIE)                             306,710       (306,710 )     -  
Net increase (decrease) in cash and cash equivalents   $ 88,720     $ (109 )   $ (9,331 )   $ (92,164 )     -     $ (12,885 )

 

    Year Ended June 30, 2025  
    Parent     Subsidiaries     WFOE     VIE     Elimination     Consolidated  
                                     
Net cash provided by/(used in) operating activities   $ (258,984 )   $ (29,428 )   $ (186,960 )   $ (1,899,308 )           $ (2,374,680 )
Net cash provided by/(used in) operating activities (WFOE to VIE)                                             -  
                                              -  
Net cash provided by/(used in) investing activities                     (3,847,448 )     (237,749 )             (4,085,197 )
Net cash provided by/(used in) investing activities (Parent to subsidiaries)     (1,500,000 )                             1,500,000       -  
Net cash provided by/(used in) investing activities (Parent to WFOE)                                             -  
Net cash provided by/(used in) investing activities (Subsidiaries to WFOE)             (1,499,554 )     1,524,032               (24,478 )     -  
Net cash provided by/(used in) investing activities (WFOE to VIE)                     (1,255,657 )             1,255,657       -  
Net cash provided by/(used in) investing activities (Parent to VIE)                                             -  
                                                 
Net cash provided by/(used in) financing activities     5,939,133               (102,795 )     1,109,032               6,945,370  
Net cash provided by/(used in) financing activities (Parent to VIE)     (258,842 )             3,875,709       259,782       (3,876,649 )     -  
Net cash provided by/(used in) financing activities (Parent to subsidiaries)     (27,500 )     1,527,500                       (1,500,000 )     -  
Net cash provided by/(used in) financing activities (VIE to subsidiaries)                                             -  
Net cash provided by/(used in) financing activities (WFOE to parent)     (3,945,505 )                             3,945,505       -  
Net cash provided by/(used in) financing activities (WFOE to subsidiaries)             1,830                       (1,830 )     -  
Net cash provided by/(used in) financing activities (WFOE to VIE)                             1,255,657       (1,255,657 )     -  
Net increase (decrease) in cash and cash equivalents   $ (51,698 )   $ (2,691 )   $ 6,848       487,086             $ 439,545  
Schedule of Property and Equipment is Provided Using the Straight-Line Method Over Estimated Useful Lives Depreciation of property and equipment is provided using the straight-line method over estimated useful lives as follows:
Furniture and fixtures   3-5 years
Office equipment   3-5 years
Vehicles   5 years
Schedule of Revenue Sources

The following table shows the Company’s revenue by revenue sources:

 

    For the     For the     For the  
    Year     Year     Year  
    Ended     Ended     Ended  
    June 30,     June 30,     June 30,  
    2026     2025     2024  
AI Multimodal Communication   $ 39,962,087     $ 70,682,408     $ 23,600,693  
AI multimodal communication Services     36,274,575       69,438,410       23,600,693  
AI multimodal digital solutions     2,209,180       -       -  
AI digital technical service     885,624       1,243,998       -  
AI agent services     592,708       -       -  
All Other                        
Acoustic Intelligence Business     631,132       584,788       3,988  
Ultrasonic Sound Air Disinfection Equipment     606,945       40,109       3,988  
Upgraded Sonic Sterilization and Purification Guardian     11,784       246,616       -  
Sleep Monitor     12,403       298,063       -  
Software licensing     -       325,908       -  
Project for China Unicom and China Mobile     100,791       -       -  
Smart City business     -       -       37,113  
Other     4,789       23,716       334,073  
Total revenue   $ 40,698,799     $ 71,616,820     $ 23,975,867  
Schedule of Exchange Rates used to Translate Amounts

The exchange rates used to translate amounts in RMB to USD for the purposes of preparing the CFS were as follows:

 

    June 30,     June 30,     June 30,  
    2026     2025     2024  
Period-end date USD: RMB exchange rate     6.8109       7.1586       7.1268  
Average USD for the reporting period: RMB exchange rate     7.0034       7.1599       7.1326