XML 36 R25.htm IDEA: XBRL DOCUMENT v3.26.1
Summary of Significant Accounting Policies (Tables)
9 Months Ended
Mar. 31, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Consolidated Financial Statements All transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation.
   Principal activities  Percentage of
ownership
   Date of
incorporation
  Place of
incorporation
Armlogi Holding Corp.  Holding company   
   September 27, 2022  Nevada, U.S.
Armstrong Logistic Inc.  Logistic services   100%  April 16, 2020  California, U.S.
Armlogi Truck Dispatching LLC  Truck dispatching services   100%  February 26, 2021  California, U.S.
Andtech Trucking LLC  Trucking services   100%  May 7, 2021  California, U.S.
Armlogi Trucking LLC  Trucking services   100%  March 25, 2021  California, U.S.
Andtech Customs Broker LLC  Customs house brokerage services   100%  June 8, 2021  California, U.S.
Armlogi Group LLC  Leasing services   100%  October 19, 2021  California, U.S.
Schedule of Property and Equipment The estimated annual deprecation rates of these assets are generally as follows:
Category   Depreciation method   Depreciation rate
Furniture and fixtures   Straight-line   7 years
Auto & trucks   Straight-line   5 – 8 years
Trailers & truck chassis   Straight-line   5 – 17 years
Machinery & equipment   Straight-line   2 – 7 years
Leasehold improvements   Straight-line   Shorter of lease term or 15 years
Schedule of Revenue Disaggregated

A summary of the Company’s revenue disaggregated by major service lines is as follows:

 

  

For the
Three Months
Ended
March 31,

2026

  

For the
Three Months
Ended
March 31,

2025

  

For the
Nine months
Ended
March 31,

2026

  

For the
Nine months
Ended
March 31,

2025

 
   US$   US$   US$   US$ 
Transportation services   23,051,961    28,484,930    87,108,275    93,102,755 
Warehousing services   18,608,523    17,345,315    55,535,326    46,323,372 
Other services   17,525    14,077    50,435    43,773 
Total   41,678,009    45,844,322    142,694,036    139,469,900