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Summary of Significant Accounting Policies (Tables)

6 Months Ended

Dec. 31, 2024

Summary of Significant Accounting Policies [Abstract]

Schedule of Estimated Useful Lives by Intangible Assets

Intangible assets with finite useful lives are carried at cost less accumulated amortization and any recorded impairment. Estimated useful lives by intangible asset classes are as follows:

Category		Estimated useful lives
Software		3~5 years

Schedule of Fair Value on a Recurring Basis Using Significant Unobservable Inputs

The following table details the fair value measurements of liabilities that were measured at fair value on a recurring basis based on the following three-tiered fair value hierarchy per ASC 820, Fair Value Measurement, as of December 31, 2024 and August 2, 2024.

		Fair Value Measurement
		Level 1				Level 2				Level 3				Total fair value
Warrant liabilities:
As of August 2, 2024		$	2,484,000			$	-			$	1,962,779			$	4,446,779
As of December 31, 2024		$	2,587,500			$	-			$	2,195,415			$	4,782,915

Schedule of Fair Value on a Recurring Basis Using Significant Unobservable Inputs

The changes for Level 3 items measured at fair value on a recurring basis using significant unobservable inputs are as follows:

		Warrants
Fair value as of August 2, 2024		$	4,446,779
Change in fair value			336,136
Fair value as of December 31, 2024		$	4,782,915

Schedule of Significant Unobservable Inputs Used in the Measurement of Fair Value of Warrants

The significant unobservable inputs used in the measurement of fair value of Warrants as of December 31, 2024 are as follows:

		As of December 31, 2024
Expected term (in years)			4.58
Volatility			30.23	%
Risk-free interest rate			4.45	%
Dividend yield			-

Schedule of Revenues

Revenues are presented net of value added taxes (“VAT”).

		For the six months ended December 31,
		2024				2023
AI services		$	16,406,402			$	14,506,363
Total revenues		$	16,406,402			$	14,506,363

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Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

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Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.

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Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

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Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance and exist in perpetuity, by either major class or business segment.

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