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INCOME TAX (Tables)

6 Months Ended

Dec. 31, 2024

INCOME TAX

Schedule of income (loss) before provision for income taxes

​

​	​	​	​	​	​	​	​	​	​
​		For the six months ended December 31,
​	​	2023			2024			2024
​	​	RMB		​	RMB		​	US Dollars
​	​	(Unaudited)		​	(Unaudited)		​	(Unaudited)
Outside China areas		¥	(14,621,317)	​	¥	(6,118,811)	​	$	(838,274)
China		​	(8,390,493)	​	​	(14,609,179)	​		(2,001,448)
Total		¥	(23,011,810)	​	¥	(20,727,990)	​	$	(2,839,722)

Schedule of deferred tax assets, net

​

​	​	​	​	​	​	​	​	​	​
​		June 30,			December 31,			December 31,
​	​	2024		​	2024		​	2024
​	​	​		​	RMB		​	US Dollars
​	​	RMB		​	(Unaudited)		​	(Unaudited)
Deferred tax assets:	​	​	​	​	​	​	​	​	​
Allowance for credit losses		¥	1,652,102		¥	1,125,857	​	$	154,242
Impairment for inventory		​	221,290		​	21,868	​	​	2,996
Net operating loss carryforwards		​	25,843,951		​	25,574,293	​	​	3,503,665
Subtotal	​	​	27,717,343	​	​	26,722,018	​	​	3,660,903
Less: Valuation allowance	​	​	(27,437,564)	​	​	(26,442,239)	​	​	(3,622,572)
Total deferred tax assets, net	​	¥	279,779	​	¥	279,779	​	$	38,331
Deferred tax liabilities:	​	​	​	​	​	​	​	​	​
Accelerated amortization of intangible assets	​	​	(132,891)	​	​	(132,891)	​	​	(18,207)
Gain on the previously held equity method investment	​	​	(146,888)	​	​	(146,888)	​	​	(20,124)
Recognition of customer relationship arising from business combinations	​	​	—	​	​	—	​	​	—
Total deferred tax liabilities		​	(279,779)		​	(279,779)	​	​	(38,331)
Deferred tax assets, net		¥	—		¥	—	​	$	—

Schedule of NOL expiration

​

​	​	​	​	​	​	​
​		RMB			US Dollars
Twelve months ending December 31,	​	(Unaudited)		​	(Unaudited)
2025		¥	19,617,124	​	​	2,687,535
2026		​	32,533,742	​		4,457,104
2027		​	27,137,905	​		3,717,878
2028		​	34,868,363	​		4,776,946
2029		​	20,017,992	​		2,742,454
Total		¥	134,175,126	​	$	18,381,917

Schedule of company's income tax expense (benefit)

​

​	​	​	​	​	​	​	​	​	​
​	​	For the six months ended December 31,
​		2023			2024			2024
​		RMB			RMB			US Dollars
​		(Unaudited)			(Unaudited)		​	(Unaudited)
Current income tax provision		¥	96,041		¥	1,609	​	$	220
Deferred income tax provision		​	—		​	—	​		—
Expense for income tax		¥	96,041		¥	1,609	​	$	220

​

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- 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://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

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- 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://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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- 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

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- 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://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-3

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