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Income Taxes (Tables)

12 Months Ended

Jun. 30, 2025

Income Taxes [Abstract]

Schedule of Provisions for Income Taxes

Significant components of the provisions for income taxes for the years ended June, 2025, 2024 and 2023 were as follows:

		2025				2024				2023
		$				$				$
Provision for Income Taxes
Current Tax Provision Hong Kong			127,019				127,471				125,802
Deferred Tax Provision Hong Kong			1,712				(5,032	)			-
Current Tax Provision PRC			-				29,862				-
Over Provision of PRC Income Tax in prior year			-				-				(217,999	)
Deferred Tax Provision PRC			164,361				54,643				14,895
Total Provision (Credit) for Income Taxes			293,092				206,944				(77,302	)

Schedule of Effective Tax Rate

The following table reconciles PRC statutory rates to our effective tax rate:

		Year Ended June 30,
		2025				2024				2023
PRC Statutory rate			25	%			25	%			25	%
Effect of different tax jurisdiction			(12	)%			(6	)%			(7	)%
Overprovision of PRC income tax in prior year			-				-				(50	)%
Non-deductible expenses			5	%			(3	)%			-
Tax losses not recognized			(21	)%			(18	)%			14	%
Change in valuation allowance			(2	)%			-				-
Effective income tax rate			(5	)%			(2	)%			(18	)%

Schedule of Deferred Tax

Management reviews this valuation allowance periodically and will make adjustments as warranted. A summary of the otherwise deductible (or taxable) deferred tax items is as follows:

		June 30,				June 30,
		2025				2024
		$				$
Deferred tax assets
Miscellaneous			3,916				22,239
Allowance for doubtful accounts			13,517				15,240
Allowance for inventories			94,703				92,971
Tax loss			199,153				199,144
Total			311,289				329,594
Less: valuation allowance			(145,306	)			-
Total deferred tax assets			165,983				329,594

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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.

+ References

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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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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