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Income Tax (Tables)

6 Months Ended

Dec. 31, 2024

Income Tax [Abstract]

Schedule of Income Tax Benefits (Expenses)

The income tax benefits (expenses) for the six months ended December 31, 2023 and 2024 were comprised of the following:

		For the Six Months Ended
		2023				2024
		RMB				RMB
Current income tax expenses			—				—
Deferred income tax benefits (expenses)			137,354				(1,091,247	)
			137,354				(1,091,247	)

Schedule of Reconciliation of the Statutory Tax Rate to the Effective Tax Rate

Below is a reconciliation of the statutory tax rate to the effective tax rate:

		For the Six Months Ended
		2023				2024
		RMB				RMB
(Loss) Income before income tax expenses			(8,683,354	)			446,642
Income tax computed at statutory EIT rate (25%)			2,170,839				(111,661	)
Effect of entertainment expense			(274,349	)			(192,796	)
Effect of staff welfare expense			-				(507,162	)
Effect of different tax rate			(8,531	)			(1,335,323	)
Change in valuation allowance			(1,750,605	)			1,055,695
Income tax benefits (expenses)			137,354				(1,091,247	)

Schedule of Components of Deferred Tax Assets and Deferred Tax Liabilities

The components of deferred tax assets and deferred tax liabilities are as follows:

		June 30, 2024				December 31, 2024
		RMB				RMB
Deferred tax assets
Net operating loss carrying forwards			10,523,266				9,458,883
Allowance against doubtful accounts			3,578,914				3,651,904
Operating lease liabilities			4,517,779				4,980,865
Total deferred tax assets			18,619,959				18,091,652
Net off against deferred tax liabilities			(8,196,650	)			(8,738,103	)
Less: Valuation allowance			(10,366,052	)			(9,310,357	)
Total Deferred tax assets, net			57,257				43,192

		June 30, 2024				December 31, 2024
		RMB				RMB
Deferred tax liabilities
Operating lease right of use assets			4,498,450				5,017,049
GAAP difference - unbilled revenue			6,382,018				7,482,054
Total deferred tax liabilities			10,880,468				12,499,103
Net off against deferred tax assets			(8,196,650	)			(8,738,103	)
Deferred tax liabilities, net			2,683,818				3,761,000

Schedule of Rollforward of Valuation Allowances of Deferred Tax Assets

The rollforward of valuation allowances of deferred tax assets were as follows:

		June 30, 2024				December 31, 2024
		RMB				RMB
Balance at beginning of the period			7,046,758				10,366,052
Adjustment of opening balance due to adoption of ASU 2016-13			932,367				—
Additions of valuation allowance			2,778,382				791,267
Reversal of valuation allowance			—				(1,846,962	)
Expiration of NOLs			(391,455	)			—
Balance at end of the period			10,366,052				9,310,357

Schedule of Aggregate Change in the Balance of Gross Unrecognized Tax Benefits

The aggregate change in the balance of gross unrecognized tax benefits for the six months ended December 31, 2023 and 2024 was as follows:

		For the Six Months Ended December 31,
		2023				2024
		RMB				RMB
Balance at beginning of the period			1,026,964				1,026,964
Increases related to tax positions change			—				—
Balance at end of the period			1,026,964				1,026,964

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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.

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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.

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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.

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Tabular disclosure of the change in unrecognized tax benefits.

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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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