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Income Taxes (Tables) | 12 Months Ended
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Jun. 30, 2024 | Dec. 31, 2023
Income Taxes (Tables) [Line Items] |  |
Schedule of Income Tax Expenses | The Company’s income tax expenses for years ended June 30, 2024 and 2023 are as follows:
|  | For the Years Ended June 30, |
|  | 2024 |  |  | 2023 |
Federal |  |  |  |  |  |
Current |  | $ | 12,690 |  |  | $ | 13,502 |
Deferred |  |  | — |  |  |  | — |
State |  |  |  |  |  |  |  |
Current |  |  | 7,138 |  |  |  | 735 |
Deferred |  |  | — |  |  |  | — |
Total provision for income taxes |  |  | 19,828 |  |  |  | 14,237 |
Schedule of Effective Tax Rate | Reconciliations between the expected federal income tax rates using 21% for the years ended June 30, 2024 and 2023 to the Company’s effective tax rate are as follows:
|  | For the Years Ended June 30, |
|  | 2024 |  |  | 2023 |
Federal statutory tax rate |  |  | 21.0 | % |  |  | 21.0 | %
State statutory tax rate, net of deduction on federal tax return |  |  | 4.2 | % |  |  | 5.8 | %
Permanent difference |  |  | (1.7 | )% |  |  | 1.3 | %
Others |  |  | 0.9 | % |  |  | - | %
Change in valuation allowance |  |  | (25.0 | )% |  |  | (8.4 | )%
Effective tax rate |  |  | (0.6 | )% |  |  | 19.7 | %
Schedule of Deferred Tax | The Company’s deferred tax accounts are comprised of the following as of:
|  | June 30, 2024 |  |  | June 30, 2023 |
Deferred tax assets |  |  |  |  |  |
Net operating loss |  |  |  |  |  |
Federal |  | $ | 1,758,686 |  |  |  | 1,086,843 |
State |  |  | 212,385 |  |  |  | 34,863 |
Capitalized R&D expense |  |  | 70,451 |  |  |  | 55,540 |
Accrued warranty expense |  |  | 7,382 |  |  |  | - |
Lease liabilities |  |  | 109,903 |  |  |  | - |
Less: valuation allowance |  |  | (2,034,319 | ) |  |  | (1,172,171 | )
Total deferred tax assets |  |  | 124,488 |  |  |  | 5,075 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Depreciation of property and equipment |  | $ | (14,371 | ) |  | $ | (5,075 | )
Right of use assets |  |  | (110,117 | ) |  |  | - |
Total deferred tax liability |  |  | (124,488 | ) |  |  | (5,075 | )
Total deferred tax accounts, net |  | $ | - |  |  | $ | - |
Schedule of Taxes Payable | The Company’s taxes payable consist of the following:
|  | June 30, |  |  | June 30, |
|  | 2024 |  |  | 2023 |
Income taxes payable |  | $ | - |  |  | $ | 15,842 |
Acri Capital Acquisition Corporation [Member] |  |
Income Taxes (Tables) [Line Items] |  |
Schedule of Income Tax Expenses |  | The income tax provision (benefit) consists of the following for the year ended December 31, 2023 and the period from January 7, 2022 (inception) through December 31, 2022:
|  | For the year ended December 31, 2023 |  |  | For the Period from January 7, 2022 (inception) through December 31, 2022 |
Current |  |  |  |  |  |
Federal |  | $ | 458,077 |  |  | $ | 173,680 |
State |  |  | — |  |  |  | — |
Deferred |  |  |  |  |  |  |  |
Federal |  |  | (162,336 | ) |  |  | (67,458 | )
State |  |  |  |  |  |  | — |
Valuation allowance |  |  | 135,678 |  |  |  | 128,052 |
Income tax provision |  |  | 431,419 |  |  | $ | 234,274 |
Schedule of Effective Tax Rate |  | A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows:
|  | For the year ended December 31, 2023 |  |  | For the Period from January 7, 2022 (inception) through December 31, 2022 |
U.S. statutory rate |  |  | 21.0 | % |  |  | 21.0 | %
Change in valuation allowance |  |  | 10.3 | % |  |  | 28.4 | %
Permanent difference |  |  | 1.4 | % |  |  | 2.5 | %
Effective tax rate |  |  | 32.7 | % |  |  | 51.9 | %
Schedule of Deferred Tax |  | The Company’s net deferred tax assets were as follows as of:
|  | December 31, 2023 |  |  | December 31, 2022 |
Deferred tax assets: |  |  |  |  |  |
Start-up costs |  | $ | 263,730 |  |  | $ | 128,052 |
Valuation allowance |  |  | (263,730 | ) |  |  | (128,052 | )
Total deferred tax assets |  |  | — |  |  |  | — |
Accrued interest income |  |  | (33,937 | ) |  |  | (60,594 | )
Deferred tax liability, net |  | $ | (33,937 | ) |  | $ | (60,594 | )

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