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Accounts Receivable, Net
 12 Months Ended
Jun. 30, 2025
Accounts Receivable, Net [Abstract]  
Accounts receivable, net

(4) Accounts receivable, net

 

Accounts receivable, net comprised the following:

 

   As of June 30, 
   2025   2024 
   $   $ 
Accounts receivable   7,454,419    9,689,905 
Allowance for doubtful accounts   (353,763)   (226,925)
Total   7,100,656    9,462,980 

 

Allowance for doubtful accounts, changes was as follows:

 

   For the years ended June 30, 
   2025   2024   2023 
   $   $   $ 
Beginning balance   226,925    70,345    186,909 
Reversals   191,614    157,765    (116,846)
Write-offs   (68,003)   
-
    (3,653)
Foreign currency exchange effect   3,227    (1,185)   3,935 
Ending balance   353,763    226,925    70,345 

 

As of the end of each fiscal year, the ageing analysis of accounts receivable, net of allowance for doubtful accounts, based on the invoice date is as follows:

 

   As of June 30, 
   2025   2024 
   $   $ 
Within 90 days   6,658,709    8,560,794 
Between 91 and 180 days   410,001    742,822 
Between 181 and 365 days   31,946    159,364 
    7,100,656    9,462,980