v3.26.3
Taxes (Tables)
 12 Months Ended
Jun. 30, 2026
Taxes [Abstract]  
Schedule of (Loss) Income Before Income Taxes

(Loss) income before income taxes and share of (loss) income in equity investees

 

    For the year ended June 30  
    2026     2025     2024  
Mainland China     (7,367,640 )     516,640       2,878,314  
Non-mainland China     (4,787,559 )     (5,592,254 )     (4,721,679 )
      (12,155,199 )     (5,075,614 )     (1,843,365 )
Schedule of Statutory Rate to the Company's Effective Tax Rate

The following table reconciles the statutory rate to the Company’s effective tax rate:

 

    For the year ended June 30  
    2025     2024  
Mainland China statutory income tax rate     25.0 %     25.0 %
Effect of income tax rate difference in other jurisdictions     (22.0 )%     (56.5 )%
Effect of tax rate changes on deferred taxes     5.3 %     (8.9 )%
Effect of mainland China preferential tax rate and tax relief     (1.7 )%     (27.0 )%
Tax exempt income     1.4 %     1.6 %
Research and development credits     28.2 %     96.6 %
Business insurance     (2.5 )%     (5.7 )%
Late payment interest     (5.0 )%     (20.0 )%
Withholding tax     - %     (4.7 )%
Depreciation and amortization     - %     (2.2 )%
Investment gain/loss     - %     (2.3 )%
Statutory income/expense     (0.5 )%     3.9 %
Intercompany transfers     (14.6 )%     (10.9 )%
Change in valuation allowances     (30.0 )%     3.6 %
Goodwill impairment     (1.3 )%     - %
Others     (0.9 )%     (1.2 )%
Effective tax rate     (18.6 )%     (8.7 )%

 

    As of June 30,2026  
    USD     Percent  
Mainland China statutory income tax rate     (3,038,800 )     25.0 %
Cross border     -       - %
Change in valuation allowances     2,125,638       (17.5 )%
Nontaxable or nondeductible items     172,726       (1.4 )%
Changes in unrecognized tax benefits     (577,077 )     4.7 %
Foreign tax effects                
Singapore                
Goodwill impairment     244,083       (2.0 )%
Others     93,246       (0.8 )%
Hong Kong     162,256       (1.3 )%
BVI                
Statutory tax rate difference between BVI and China     214,915       (1.8 )%
Cayman                
Statutory tax rate difference between Cayman and China     743,375       (6.1 )%
Other foreign jurisdictions     (40,318 )     0.3 %
Other adjustments                
Research and development credits     (1,530,153 )     12.6 %
Statutory income/expense     577,077       (4.7 )%
Effect of tax rate changes on deferred taxes     (1,222,004 )     10.1 %
Effect of mainland China preferential tax rate and tax relief     1,238,972       (10.2 )%
Intercompany transfers     739,833       (6.1 )%
Late payment interest     329,931       (2.7 )%
Others     (16,761 )     0.1 %
Income tax expenses     216,939       (1.8 )%
Schedule of Provision (Benefit) for Income Tax

The provision (benefit) for income tax consists of the following:

 

    For the year ended June 30  
    2026     2025     2024  
Current income tax     244,336       463,191       878,404  
Deferred income tax     (27,397 )     484,338       (717,679 )
Total provision for income tax expenses     216,939       947,529       160,725  
Schedule of Deferred Tax Assets and Liabilities

The significant components of the deferred tax assets and liabilities are as follows:

 

    As of June 30,  
    2026     2025  
Deferred tax assets:            
Net operating loss carry forwards     3,822,774       2,188,458  
Accrued expenses     13,110       36,094  
Lease liabilities     531,036       840,258  
Share of investee’s loss     27,963       33,764  
Unrealized gains and losses for internal related parties     119,999       145,804  
Provision for credit losses     665,151       168,227  
Impairment of deferred contract costs     277,286       -  
Others     38,801       7,259  
Valuation allowances     (4,856,865 )     (2,495,112 )
Total deferred tax assets     639,255       924,752  
                 
Deferred tax liabilities:                
ROU assets     493,954       758,483  
Intangible assets     290,210       344,139  
Total deferred tax liabilities     784,164       1,102,622  
                 
Net deferred tax assets     59,691       73,942  
Net deferred tax liabilities     204,600       251,812  
Schedule of Unrecognized Tax Benefit

A reconciliation of the beginning and ending amount of unrecognized tax benefit was as follows:

 

    2026     2025     2024  
Balance at July 1     3,880,945       2,780,674       2,442,085  
Increase     1,215,792       1,072,205       518,179  
Decrease     (708,484 )     (15,103 )     (172,682 )
Foreign currency translation adjustment     216,010       43,169       (6,908 )
Balance at June 30     4,604,263       3,880,945       2,780,674  
Schedule of Tax Payables

The Company’s tax payables consist of the following:

 

    As of June 30,  
    2026     2025  
             
VAT payable     1,277,802       908,992  
Corporate income tax payable     372,261       113,840  
Withholding tax payable     454,699       390,640  
Disability insurance fund payable     759,004       971,516  
Other tax payables     97,426       78,718  
Total tax payables     2,961,192       2,463,706