| Schedule of Related Parties Transactions or Balances |
The related parties that had transactions or balances with the Company as of and for the years presented consisted of: | Related Party | | Relationship with the Company | | Xiao Feng Yang | | Chairman of the Board | | Raymond Ming Hui Lin | | CEO of the Company | | EMIT | | Equity investee of the Company | | Beijing Bright Technology Co., Ltd (“Beijing Bright”) | | Noncontrolling interest shareholder of JAJI China | | UniDev | | Equity investee of the Company | | Fuson Group | | Equity investee of the Company | | Qinhui | | Equity investee of the Company | | MCT | | Noncontrolling interest shareholder of MSCT | | Qin Er Lin | | Immediate family member of the CEO | The balances due from related parties were as follows: | | | As of June 30, | | | | | 2026 | | | 2025 | | | Due from related parties, current: | | | | | | | | Fuson Group (a) | | | 4,123,151 | | | | 4,628,295 | | | Qin Er Lin (c) | | | 11,741 | | | | - | | | UniDev | | | 9,432 | | | | - | | | Less: allowance for credit losses | | | (3,059,319 | ) | | | (253,700 | ) | | Total | | | 1,085,005 | | | | 4,374,595 | | | | | | | | | | | | | Due from related parties, non-current: | | | | | | | | | | Fuson Group (b) | | | 2,399,559 | | | | 2,069,730 | | | Qin Er Lin (c) | | | 52,018 | | | | - | | | Less: allowance for credit losses | | | (861,920 | ) | | | (123,770 | ) | | Total | | | 1,589,657 | | | | 1,945,960 | | | (a) | The balances represent loans due from Fuson Group which should be repaid within one year. The interest rates for the loans ranged from 3.5% to 4.10% and 4.0% to 4.10% as of June 30, 2026 and 2025, respectively. | | | | | (b) | The balance represents loans due from Fuson Group with 6.50% interest rate, which should be repaid within 30 months. | | | | | (c) | The balance represent the loan due from Qin Er Lin which should be repaid within five years. The interest rates for the loan was 4.0% as of June 30, 2026.Qin Er Lin repaid the loan from related parties on October 8, 2026. | The balances due to related parties were as follows: | | | As of June 30, | | | | | 2026 | | | 2025 | | | Due to related parties: | | | | | | | | Qinhui | | | 58,732 | | | | - | | | Fuson Group | | | 14,711 | | | | 14,917 | | | MCT | | | 1,951 | | | | 4,188 | | | UniDev | | | - | | | | 2,779 | | | Total | | | 75,394 | | | | 21,884 | | | | | For the year ended | | | | | 2026 | | | 2025 | | | 2024 | | | a) Consulting services provided to related parties | | | | | | | | | | | Fuson Group | | | 80,775 | | | | 116,760 | | | | 87,172 | | | | | | | | | | | | | | | | | b)Solution services provided to related parties | | | | | | | | | | | | | | Fuson Group | | | 238,776 | | | | - | | | | - | | | | | | | | | | | | | | | | | c) Services provided by related parties | | | | | | | | | | | | | | UniDev | | | 7,206 | | | | 35,396 | | | | 165,676 | | | Fuson Group | | | 27,166 | | | | 13,758 | | | | 18,894 | | | Beijing Bright | | | 2,135 | | | | 4,830 | | | | - | | | | | | 36,507 | | | | 53,984 | | | | 184,570 | | | | | | | | | | | | | | | | | d) Loans provided to related parties | | | | | | | | | | | | | | Fuson Group | | | 959,360 | | | | 2,984,351 | | | | 6,043,329 | | | Qin Er Lin | | | 64,006 | | | | - | | | | - | | | Beijing Bright | | | - | | | | - | | | | 415,236 | | | UniDev | | | - | | | | - | | | | 55,365 | | | | | | 1,023,366 | | | | 2,984,351 | | | | 6,513,930 | | | e) Repayment of loans from related parties | | | | | | | | | | | | | | Fuson Group | | | 811,272 | | | | 2,936,754 | | | | 194,897 | | | Beijing Bright | | | - | | | | - | | | | 415,236 | | | UniDev | | | - | | | | - | | | | 193,777 | | | | | | 811,272 | | | | 2,936,754 | | | | 803,910 | | | f) Interest income received from related parties | | | | | | | | | | | | | | Fuson Group | | | 128,157 | | | | 293,103 | | | | 14,481 | | | UniDev | | | - | | | | - | | | | 8,549 | | | Beijing Bright | | | - | | | | - | | | | 2,907 | | | | | | 128,157 | | | | 293,103 | | | | 25,937 | | | | | | | | | | | | | | | | | g) Loans provided from related parties | | | | | | | | | | | | | | Qinhui | | | 56,977 | | | | - | | | | - | | | | | | | | | | | | | | | | | h) Rental income from related party | | | | | | | | | | | | | | Fuson Group | | | 59,071 | | | | 59,241 | | | | 59,016 | | | | | | | | | | | | | | | | | i) Other revenue from related party | | | | | | | | | | | | | | Fuson Group | | | - | | | | 134,933 | | | | 61,244 | |
|
| Schedule of Past-Due from Related Parties |
The following table presents the aging of past-due gross due from related parties as of June 30, 2026 and 2025: | | | 1 to 3 months past due | | | 4 to 6 months past due | | | 7 to 12 months past due | | | Over 1 year past due | | | Total | | | June 30, 2025 | | | 1,707,242 | | | | 767,770 | | | | 418,784 | | | | - | | | | 2,893,796 | | | June 30, 2026 | | | - | | | | - | | | | 861,920 | | | | 3,055,224 | | | | 3,917,144 | |
|
| Schedule of Movement of Allowance for Due from Related Parties |
Movement of allowance for due from related parties for the years ended June 30, 2026, 2025 and 2024 are as follows: | | | For the year ended | | | | | 2026 | | | 2025 | | | 2024 | | | Balance at beginning of the year | | | 377,470 | | | | 225,788 | | | | - | | | Provision for credit losses | | | 3,606,271 | | | | 237,747 | | | | 225,788 | | | Recovery of due from related parties | | | (62,502 | ) | | | (86,235 | ) | | | - | | | Foreign currency translation adjustments | | | - | | | | 170 | | | | - | | | Balance at end of the year | | | 3,921,239 | | | | 377,470 | | | | 225,788 | |
|