| SEGMENT REPORTING |
23. SEGMENT REPORTING The Group’s CODM is its CEO, who reviews financial information presented on a consolidated basis for purposes of making operating decisions, assessing financial performance, and allocating resources. The Group manages its operations and allocates resources as a single operating segment. The following table includes the significant expense categories and amounts that are regularly provided to the CODM: | | | For the years ended | | | | | June 30, | | | | | 2026 | | | 2025 | | | 2024 | | | Revenue | | | 644,792 | | | | 1,271,196 | | | | 7,323,356 | | | Less: | | | | | | | | | | | | | | Cost of revenue | | | 599,495 | | | | 587,252 | | | | 2,422,262 | | | Selling and marketing expenses (1) | | | 420,265 | | | | 461,675 | | | | 1,279,005 | | | General and administrative expenses | | | 3,303,556 | | | | 4,200,147 | | | | 3,558,452 | | | Research and development expenses | | | 48,585 | | | | - | | | | 89,968 | | | Share-based compensation | | | - | | | | 34,227,641 | | | | - | | | Other expenses/(income), net (2) | | | 510,126 | | | | (5,913,341 | ) | | | (615,350 | ) | | Income tax (benefit)/expense | | | (562,631 | ) | | | 228,903 | | | | (51,466 | ) | | (Loss)/income from continuing operations | | | (3,674,604 | ) | | | (32,521,081 | ) | | | 640,485 | | | (1) | Excludes share-based compensation expenses. | | (2) | Includes other income and expenses, net. |
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