XML 221 R55.htm IDEA: XBRL DOCUMENT v3.24.1.1.u2

INCOME TAX (Tables)

12 Months Ended

Jun. 30, 2023

INCOME TAX

Schedule of income (loss) before provision for income taxes

​

​	​	​	​	​	​	​	​	​	​	​	​	​
​		For the years ended June 30,
​	​	2021		​	2022		​	2023		​	2023
​		RMB			RMB			RMB			US Dollars
Outside China areas		¥	4,011,449		¥	113,741,972		¥	(34,038,460)	​	$	(4,694,118)
China		​	(30,402,528)		​	(20,066,451)		​	(27,419,593)	​		(3,781,335)
Total		¥	(26,391,079)		¥	93,675,521		¥	(61,458,053)	​	$	(8,475,453)

​

Schedule of deferred tax assets, net

​

​	​	​	​	​	​	​	​	​	​
​		June 30,			June 30,			June 30,
​	​	2022		​	2023		​	2023
​	​	RMB		​	RMB		​	US Dollars
Deferred tax assets:	​	​	​	​	​	​	​	​	​
Allowance for credit losses		¥	1,781,573	​	¥	1,019,592	​	$	140,608
Impairment for inventory	​	​	59,913	​	​	90,322	​	​	12,456
Net operating loss carryforwards		​	16,511,047	​	​	23,290,731	​	​	3,211,938
Subtotal	​	​	18,352,533	​	​	24,400,645	​	​	3,365,002
Less: Valuation allowance	​	​	(17,193,874)	​	​	(24,107,246)	​	​	(3,324,540)
Total deferred tax assets, net	​	​	1,158,659	​	​	293,399	​	​	40,462
Deferred tax liabilities:	​	​	​	​	​	​	​	​	​
Accelerated amortization of intangible assets	​	​	(119,271)	​	​	(146,511)	​	​	(20,205)
Gain on the previously held equity method investment	​	​	(146,888)	​	​	(146,888)	​	​	(20,257)
Recognition of customer relationship arising from business combinations	​	​	(892,500)	​	​	—	​	​	—
Total deferred tax liabilities		​	(1,158,659)	​	​	(293,399)	​	​	(40,462)
Deferred tax assets, net		¥	—	​	¥	—	​	$	—

Schedule of NOL expiration

​

​	​	​	​	​	​	​
Twelve months ending June 30,			RMB		US Dollars
2024	​	¥	13,146,922	​	$	1,813,043
2025	​		10,484,902	​		1,445,934
2026	​		19,617,124	​		2,705,325
2027	​		32,533,742	​		4,486,608
2028	​		57,811,664	​		7,972,593
Total	​	¥	133,594,354	​	$	18,423,503

Schedule of reconciliation of income tax expense (benefit)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

For the years ended June 30,

​

2021

2022

2023

2023

​

​

RMB

​

RMB

​

RMB

​

US Dollars

Income tax (benefits) expenses calculated at PRC statutory rates

¥

(6,597,770)

​

¥

23,418,880

​

¥

(15,364,513)

​

$

(2,118,863)

Nondeductible expenses and others

​

338,058

​

​

263,655

​

​

539,247

​

​

74,366

Effect of tax rate differential

​

626,245

​

​

(24,061,020)

​

​

7,949,048

​

​

1,096,224

Benefit of revenue exempted from enterprise income tax

​

(57,250)

​

​

(1,799)

​

​

(18,814)

​

​

(2,595)

Change in valuation allowances

​

5,264,804

​

​

(233,590)

​

​

6,913,371

​

​

953,397

Tax refund

​

(98,338)

​

​

—

​

​

—

​

​

—

Income tax expenses (benefit)

¥

(524,251)

​

¥

(613,874)

​

¥

18,339

​

$

2,529

Schedule of company's income tax expense (benefit)

​

​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	For the years ended June 30,
​		2021			2022			2023			2023
​		RMB			RMB			RMB			US Dollars
Current income tax provision (benefit)		¥	(98,338)		¥	10,214		¥	18,339	​	$	2,529
Deferred income tax benefit		​	(425,913)		​	(624,088)		​	—	​		—
Expense (benefit) for income tax		¥	(524,251)		¥	(613,874)		¥	18,339	​	$	2,529

​

X

- References

No definition available.

+ Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 9
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-9

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-2

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 12
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-12

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(1)(Note 1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

+ Details

Name:	us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-3

+ Details

Name:	us-gaap_SummaryOfOperatingLossCarryforwardsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration