v3.26.3
ACCOUNTS RECEIVABLE, NET
 3 Months Ended
Sep. 30, 2026
Credit Loss [Abstract]  
ACCOUNTS RECEIVABLE, NET

NOTE 7 – ACCOUNTS RECEIVABLE, NET

 

Accounts receivable, net consisted of the following:

 

   As of   As of 
   September 30, 2026   June 30, 2026 
         
Accounts receivable  $9,306,047   $10,334,948 
Allowance of expected credit losses   (161,853)   (48,606)
Accounts receivable, net  $9,144,194   $10,286,342 

 

Movements of allowance for expected credit losses are as follows:

 

   2026   2025 
   For the Three Months 
   Ended September 30, 
   2026   2025 
Beginning balance  $48,606   $34,496 
Addition   112,804    1,489 
Effect of translation adjustment   443    (4,323)
Ending balance   $161,853   $31,662 

 

As of September 30, 2026 and June 30, 2026 the balance of allowance for expected losses was $161,853 and $48,606 related to accounts receivable from third party customers, respectively. For the three months ended September 30, 2026 and 2025, allowance for expected credit losses was $112,804 and $1,489, respectively.