XML 42 R13.htm IDEA: XBRL DOCUMENT
v3.25.3

Inventories, Net | 12 Months Ended
--- | ---
Jun. 30, 2025
Inventories, Net [Abstract] |
Inventories, net | (6) Inventories, net Inventories are stated at the lower of cost and net realizable value. Cost is determined on the first-in, first-out basis and, in the case of work in progress and finished goods, comprises direct materials, direct labour and an appropriate proportion of overheads. Net realizable value is based on estimated selling prices less any estimated costs to be incurred to completion and disposal. The components of inventories were as follows:
|  | As of June 30, |
|  | 2025 |  |  | 2024 |
|  | $ |  |  | $ |
Raw materials |  |  | 767,064 |  |  |  | 2,983,737 |
Work in progress |  |  | 239,209 |  |  |  | 663,644 |
Finished goods |  |  | 1,163,898 |  |  |  | 1,331,848 |
Total inventories, gross |  |  | 2,170,171 |  |  |  | 4,979,229 |
Inventories impairment |  |  | (631,355 | ) |  |  | (1,263,735 | )
Total inventories, net |  |  | 1,538,816 |  |  |  | 3,715,494 |
Inventories impairment consists of the following:
|  | For the years ended June 30, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | $ |  |  | $ |  |  | $ |
Beginning balance |  |  | (1,263,735 | ) |  |  | (732,897 | ) |  |  | (655,783 | )
Addition |  |  | (24,116 | ) |  |  | (564,020 | ) |  |  | (133,218 | )
Write-offs |  |  | 669,919 |  |  |  | 27,596 |  |  |  | - |
Foreign currency exchange effect |  |  | (13,423 | ) |  |  | 5,586 |  |  |  | 56,104 |
Ending balance |  |  | (631,355 | ) |  |  | (1,263,735 | ) |  |  | (732,897 | )

X
- References No definition available. + Details
Name: | us-gaap_InventoryDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 330 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/330/tableOfContent + Details
Name: | us-gaap_InventoryDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration