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Prepaid Expenses and Other Current Assets | 12 Months Ended
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Jun. 30, 2024
Prepaid Expenses and Other Current Assets [Abstract] |
PREPAID EXPENSES AND OTHER CURRENT ASSETS |
7. | PREPAID EXPENSES AND OTHER CURRENT ASSETS
As of June 30, 2024 and 2023, prepaid expenses and other current assets consisted of the following:
|  | As of June 30, |
|  | 2024 |  |  | 2023 |
Deferred costs (1) |  | $ | 1,258,916 |  |  | $ | 683 |
Prepaid tax |  |  | 650,237 |  |  |  | - |
Prepaid expenses |  |  | 44,760 |  |  |  | - |
Other receivables |  |  | 102,256 |  |  |  | 109,100 |
|  |  | 2,056,169 |  |  |  | 109,783 |
Allowance for credit losses (2) |  |  | (30,349 | ) |  |  | (13,791 | )
|  | $ | 2,025,820 |  |  | $ | 95,992 |
An analysis of the allowance for credit losses was as follows:
|  | As of June 30, |
|  | 2024 |  |  | 2023 |
Balance at beginning of the year |  | $ | 13,791 |  |  | $ | 14,930 |
Provision |  |  | 16,685 |  |  |  | - |
Foreign exchange |  |  | (127 | ) |  |  | (1,139 | )
Balance at the end of the year |  | $ | 30,349 |  |  | $ | 13,791 |
(1) | Deferred costs represent the costs incurred to fulfill a contract with a customer which relates directly to a contract that the Company can specifically identify, generate, or enhance resources of the Company that will be used in satisfying performance obligations in the future as well as are expected to be recovered.
As of June 30, 2023, deferred costs primarily consisted of costs paid by the Company in advance to various vendors for the events and performances to be carried out subsequently in July and December 2023. As of June 30, 2024, deferred costs primarily consisted of costs paid by the Company in advance to various vendors for the events and performances to be carried out subsequently in July 2024.
(2) | The Company recorded credit loss of $16,685, nil, and negative $12,407 for other receivables for the fiscal years ended June 30, 2024, 2023, and 2022, respectively.

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