v3.26.3
Discontinued Operations (Tables)
 3 Months Ended
Sep. 30, 2026
Discontinued Operations [Abstract]  
Schedule of Balance Sheets and the Results of Operations of the Company Classified as Discontinued Operations
(a) The assets and liabilities of disposal entities as of the respective date of disposal were as follows:

 

    Hong Kong Subsidiary     Taiwan Subsidiary  
    As of
December 31,
2025		     As of
June 30,
2026		  
    US$     US$  
             
Net assets disposal of:            
Cash     5,926       2,598,924  
Due from Advanced Biomed Inc. (Taiwan)     438,720       -  
Prepaid expenses and other current assets, net     889,055       49,989  
Equipment, net     155,270       97,023  
Right-of-use assets     -       32,432  
Other non-current assets, net     214,497       -  
Accounts payable, accruals, and other current liabilities     (299,904 )     (397,101 )
Lease liabilities (current and non-current)     -       (32,432 )
Due to the Company     (6,432,919 )     (8,602,603 )
Due to related parties of Hong Kong Subsidiary     (163,706 )     -  
Due to Hong Kong Subsidiary     -       (661,516 )
Due to related parties of Taiwan Subsidiary     -       (514,123 )
Tax payable     (180 )     -  
Total net liabilities disposed of     (5,193,241 )     (7,429,407 )

 

    Hong Kong
Subsidiary		     Taiwan
Subsidiary		     Total  
    US$     US$     US$  
　   　     　     　  
Gain on disposal of subsidiaries:   　     　     　  
Total net liabilities disposed of     5,193,241       7,429,407       12,622,648  
Release of the translation of subsidiaries in foreign currency charged to other comprehensive loss in prior periods     450,526       429,243       879,769  
Cash consideration     23,000       490,000       513,000  
      5,666,767       8,348,650       14,015,417  
      　       　       　  
Net cash inflow (outflow) arising from disposal     　       　       　  
Cash consideration received during the year ended June 30, 2026     23,000       -       23,000  
Cash disposed of     (5,926 )     (2,598,924 )     (2,604,850 )
      17,074       (2,598,924 )     (2,581,850 )
(c) Summary of Results of Discontinued Operations

 

The major components of the results of discontinued operations included in the unaudited condensed consolidated statements of operations and comprehensive loss for the three months ended September 30, 2026 and 2025 were as follows:

  

    For the Three Months Ended
September 30,		  
    2026     2025  
    US$     US$  
Operating expenses:            
Research and development expenses     -       235,992  
General and administrative expenses     -       140,767  
Total operating expenses     -       376,759  
Operating loss     -       (376,759 )
                 
Other income:                
Interest income     -       448  
Other income, net       -       136,565  
Total other income, net       -       137,013  
Loss before tax expense     -       (239,746 )
Income tax expense     -       -  
Loss from discontinued operations, net of tax     -       (239,746 )