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Consolidated Balance Sheets - USD ($)
Jun. 30, 2025
Jun. 30, 2024
CURRENT ASSETS    
Cash $ 4,956,060 $ 123,550
Note receivable 65,152
Contract assets 119,054 129,506
Inventories, net 96,534
Right of return asset 141,687
Total current assets 10,278,926 3,539,772
NON-CURRENT ASSETS    
Investment in other entity 15,741 15,741
Property and equipment at cost, net of accumulated depreciation 389,421 344,883
Intangible assets, net 365,440
Right of use operating lease assets 3,158,202 3,471,172
Right of use financing lease assets 93,797 37,476
Deferred tax asset 89,581
Deferred offering costs 1,492,798
Deposit and prepayment 103,934 202,336
Total non-current assets 4,126,535 5,653,987
TOTAL ASSETS 14,405,461 9,193,759
CURRENT LIABILITIES    
Accrued liabilities and other payables 2,119,994 1,335,804
Current portion of obligations under operating leases 2,323,290 1,186,809
Current portion of obligations under financing leases 47,035 37,619
Loans payable, current 1,300,112 746,962
Contract liabilities 15,355
Dividend payable 98,850
Tax payable 312,903 79,825
Due to shareholders 1,018,281
Derivative liabilities 910,675
Refund liabilities 77,235
Total current liabilities 9,666,053 5,893,730
NON-CURRENT LIABILITIES    
Loans payable, non-current 60,398 136,375
Deferred tax liabilities 83,100
Obligations under operating leases, non-current 1,559,782 2,506,402
Obligations under financing leases, non-current 66,267 17,460
Total non-current liabilities 1,893,723 2,660,237
TOTAL LIABILITIES 11,559,776 8,553,967
Commitments and Contingencies
EQUITY    
Common stocks, $0.0001 par value, 200,000,000 shares authorized, 10,500,000 and 6,000,000 issued and outstanding as of June 30, 2025 and 2024, respectively 1,050 600
Subscription receivable (600)
Additional paid-in capital 8,084,275 642,639
Statutory reserve 63,416
Deficits (5,315,371) (5,819)
Accumulated other comprehensive income 12,315 2,972
Total equity 2,845,685 639,792
TOTAL LIABILITIES AND EQUITY 14,405,461 9,193,759
Third Party    
CURRENT ASSETS    
Trade accounts receivable 2,895,580 2,082,152
Prepayment and other receivable – third parties 449,977
Loan receivable from a third party 11,380
CURRENT LIABILITIES    
Accounts payables – third parties 2,494,217 1,161,858
Related Party    
CURRENT ASSETS    
Trade accounts receivable 396,331 763,285
Other receivable – related party 869,430 441,279
Loan receivable from related parties 277,741
CURRENT LIABILITIES    
Accounts payables – related parties 65,237 227,722
Dividend payable 98,850
Due to shareholders 1,018,281
NON-CURRENT LIABILITIES    
Loan payable to a related party $ 124,176