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OTHER INTANGIBLE ASSETS
 3 Months Ended
Sep. 30, 2026
Intangible Asset, Goodwill and Other [Abstract]  
OTHER INTANGIBLE ASSETS

NOTE 13 – OTHER INTANGIBLE ASSETS

 

Other intangible assets consist of capitalized costs of internally developed software.

 

   September 30, 2026   June 30, 2026 
         
Opening balance  $2,686,392   $- 
Capitalized development cost   1,001,481    2,686,392 
Transferred to property and equipment   (64,032)   - 
Effect of translation adjustment   17,587    - 
Amortization expense   (21,560)   - 
Net carrying value  $3,619,868   $2,686,392 

 

During the three months ended September 30, 2026, the Company capitalized $1,001,481 of costs related to internal-use software projects. For the three months ended September 30, 2026, amortization expense was $21,560 and is reflected in cost of revenues.