| 8. | ACCOUNTS PAYABLE, ACCRUALS AND OTHER CURRENT LIABILITIES | Accounts payable, accruals and other current liabilities consisted of the following: | | | As of September 30, 2026 | | | As of June 30, 2026 | | | Accrued payroll | | | 287,256 | | | | 142,147 | | | Other payables* | | | 1,079,278 | | | | 21,953 | | | Amount due to related parties – current* | | | 36,257 | | | | 1,078,215 | | | Accrued liabilities | | | 178,605 | | | | 231,674 | | | Total accounts payable, accruals, and other current liabilities | | | 1,581,396 | | | | 1,473,989 | | | * | Balance in other payables as of September 30, 2026 included $1,042,215 due to previous shareholders which were included under “Amount due to related parties – current” as of June 30, 2026. |
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