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Taxation (Tables) | 12 Months Ended
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Jun. 30, 2025
Taxation [Abstract] |
Schedule of Income Tax Provision | The income tax provision consists of the following components:
|  | For the years ended June 30, |
|  |  | 2025 |  |  |  | 2024 |  |  |  | 2023 |
Current income tax expense |  | $ | - |  |  | $ | - |  |  | $ | - |
Deferred income tax expense |  |  | - |  |  |  | - |  |  |  | - |
Total income tax expense |  | $ | - |  |  | $ | - |  |  | $ | - |
Schedule of Group’s Actual Provision for Income Taxes | A reconciliation between the Group’s actual provision for income taxes and the provision at the PRC, mainland statutory rate is as follows:
|  | For the years ended June 30, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Loss before income tax expense |  | $ | 13,065,903 |  |  | $ | 5,980,776 |  |  | $ | 6,618,209 |
Income tax expense at the PRC statutory rate of 25% |  |  | 3,266,475 |  |  |  | 1,495,193 |  |  |  | 1,654,553 |
Impact of different tax rates in other jurisdictions |  |  | (1,222,580 | ) |  |  | (155,074 | ) |  |  | - |
Effect of preferential tax rate(a) |  |  | (925,755 | ) |  |  | (715,782 | ) |  |  | (712,507 | )
Tax effect of entertainment expense |  |  | (163,943 | ) |  |  | (191,237 | ) |  |  | (200,297 | )
Tax effect of welfare expense |  |  | - |  |  |  | - |  |  |  | (181 | )
Tax effect of R&D expense additional deduction |  |  | 317,569 |  |  |  | 337,007 |  |  |  | 270,598 |
Tax effect of non-deductible expenses |  |  | - |  |  |  | - |  |  |  | (142,177 | )
Tax effect of true-up on NOL |  |  | (329,487 | ) |  |  | (80,363 | ) |  |  | - |
Change in valuation allowance |  |  | (942,279 | ) |  |  | (689,744 | ) |  |  | (869,989 | )
Income tax expense |  | $ | - |  |  | $ | - |  |  | $ | - |
| (a) | The Group’s subsidiary Scage Nanjing is subject to a favorable tax rate of 15% as a “High and New Technology Enterprise” (“HNTE”), all the Group’s other subsidiaries are subject to a favorable tax rate of 5% or 5% as small, low-profit enterprises. For the years ended June 30, 2025, 2024 and 2023, per share effect of preferential tax were (US$0.01), (US$0.01) and (US$0.01), respectively.
Schedule of Deferred Tax Assets and Deferred Tax Liabilities | As of June 30, 2025 and 2024, the significant components of the deferred tax assets and deferred tax liabilities are summarized below:
|  | As of June 30, |
|  | 2025 |  |  | 2024 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carry-forwards |  | $ | 2,915,140 |  |  | $ | 2,107,134 |
Excess advertising expense |  |  | 2 |  |  |  | 2 |
Allowance for credit losses |  |  | 34,390 |  |  |  | 36,061 |
Inventory write-downs |  |  | 242,646 |  |  |  | 191,624 |
Impairment of long-lived assets |  |  | 13,992 |  |  |  | 17,038 |
Accrued expenses |  |  | 201,770 |  |  |  | 81,123 |
Operating lease liabilities |  |  | 19,672 |  |  |  | 38,152 |
Net-off with deferred tax liabilities |  |  | (29,907 | ) |  |  | (57,288 | )
Total deferred tax assets |  |  | 3,397,705 |  |  |  | 2,413,846 |
Less: Valuation allowance |  |  | (3,397,705 | ) |  |  | (2,413,846 | )
Total deferred tax assets, net |  | $ | - |  |  | $ | - |
|  | As of June 30, |
|  | 2025 |  |  | 2024 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Accelerated depreciation of fixed assets |  | $ | (1,544 | ) |  | $ | (4,557 | )
Fixed assets cost adjustment arise from internal transactions |  |  | (9,437 | ) |  |  | (10,190 | )
Right-of-use assets |  |  | (18,926 | ) |  |  | (42,541 | )
Net-off with deferred tax assets |  |  | 29,907 |  |  |  | 57,288 |
Total deferred tax assets, net |  | $ | - |  |  | $ | - |
Schedule of Changes in Valuation Allowance | Changes in valuation allowance are as follows:
|  | For the years ended June 30, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Balance at the beginning of the period |  | $ | 2,413,846 |  |  | $ | 1,731,915 |  |  | $ | 968,543 |
Additions |  |  | 973,201 |  |  |  | 714,889 |  |  |  | 917,786 |
Utilization |  |  | (30,922 | ) |  |  | (25,145 | ) |  |  | (47,797 | )
Effect of change of preferential tax rate |  |  | - |  |  |  | - |  |  |  | 3,121 |
Foreign exchange effect |  |  | 41,580 |  |  |  | (7,813 | ) |  |  | (109,738 | )
Balance at the end of the period |  | $ | 3,397,705 |  |  | $ | 2,413,846 |  |  | $ | 1,731,915 |

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