v3.26.3
Segment Information
12 Months Ended
Jun. 30, 2026
Segment Information [Abstract]  
SEGMENT INFORMATION
12. SEGMENT INFORMATION

 

The Company operates and manages its continuing operations as a single reportable segment, which is consistent with how the Chief Operating Decision Maker (“CODM”), the Chief Executive Officer, makes operating decisions and allocates resources. The CODM assesses performance and results of operations at the Company level. The Company’s operations are centralized and integrated, with financial results reviewed and managed on a consolidated basis. Accordingly, management has determined that the Company has one reportable segment under ASC Topic 280, Segment Reporting.

 

Measure of Segment Profit or Loss

 

The CODM assesses performance for the segment and decides how to allocate resources by regularly reviewing the net loss from continuing operations from the statement of operations, after taking into account the Company’s strategic priorities, its cash balance, and its expected use of cash. The following table presents the significant income and expense categories in the Company’s single operating segment:

 

    For the
years ended
June 30,
2026
    For the
years ended
June 30,
2025
 
    US$     US$  
Revenue     127,637       —  
Stock-based compensation     (1,734,009 )     —  
General and administrative expenses     (4,627,170 )     (1,086,470 )
Other items, net     (27,734 )     —  
Loss from continuing operations     (6,261,276 )     (1,086,470 )

 

Other items from continuing operations, net, for year ended June 30, 2026 consist of the $7,014 of interest expense and $21,925 of other expense, net, plus a $1,205 income tax benefit.