v3.26.3
Income Taxes (Tables)
3 Months Ended
Sep. 30, 2026
Income Taxes [Abstract]  
Schedule of Income Tax Expense

Income tax expense was as follows:

 

      For the three months ended September 30,  
      2026       2025  
      US$       US$  
                 
Income tax expense     -       -  
Schedule of Reconciles the U.S. Federal Statutory Income Tax Rate to the Effective Income Tax Rate

The following table reconciles the U.S. federal statutory income tax rate to the effective income tax rate for continuing operations:

 

    For the three months ended
September 30,
 
    2026     2025  
    %     %  
Tax at U.S. federal statutory rate     21.00       21.00  
State and local income taxes, net of federal effect     —       —  
Permanent difference     (1.97 )     —  
Changes in valuation allowance     (17.76 )     (21.00 )
Nondeductible expenses     (1.27 )     —  
Effective tax rate     —       —  
Schedule of Components of Deferred Tax Assets

The components of deferred tax assets are as follows:

 

    As of
September 30,
2026
    As of
June 30,
2026
 
Net operating loss carryforwards     772,192       725,157  
Allowance for expected credit losses     741,624       612,971  
Gross deferred tax assets     1,513,816       1,338,128  
Less: valuation allowance     (1,512,612 )     (1,336,924 )
Deferred tax assets, net     1,204       1,204