Leases

3 Months Ended

Sep. 30, 2026

The Company, through Acellent Technologies (Hong Kong) Co. Limited, leases office premises in Hong Kong under a non-cancelable operating lease commencing on August 26, 2026 and expiring on August 25, 2029. The lease provides for monthly base rent of HK$9,720 and rent-free periods totaling six months. Management fees and other non-lease charges are excluded from the measurement of lease liabilities and expensed as incurred.

Operating lease liabilities are measured at the present value of unpaid lease payments using the Company’s incremental borrowing rate of 5.00%. Right-of-use assets are initially measured based on the lease liabilities, adjusted for prepaid rent. Operating lease cost is recognized on a straight-line basis over the lease term.

Supplemental balance sheet information related to the operating lease was as follows:

	As of September 30, 2026		As of June 30, 2026
	US$		US$
Right-of-use assets, net		33,496		—

Lease payable - current		9,934		—
Lease payable - non-current		23,543		—
Total lease payable		33,477		—

Operating lease cost for the three months ended September 30, 2026 and 2025 was $1,221 and $0, respectively.

The remaining lease term and discount rate were as follows:

	As of September 30, 2026
Remaining lease term		2.90 years
Discount rate		5.00	%

As of September 30, 2026, future undiscounted lease payments and their reconciliation to the operating lease liability were as follows:

For the fiscal year ending June 30,	US$
2027 (remaining nine months)		8,878
2028		13,626
2029		12,387
2030		1,032
Total undiscounted lease payments		35,923
Less: imputed interest		(2,446	)
Operating lease liabilities		33,477