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Accounts Receivable, Net | 6 Months Ended
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Dec. 31, 2025
Related Party [Member] |
Accounts Receivable, Net [Line Items] |
ACCOUNTS RECEIVABLE, NET | NOTE 3 — ACCOUNTS RECEIVABLE, NET Accounts receivable, net consists of the following:
|  | December 31, 2025 |  |  | June 30, 2025 |
Accounts receivable – third-party customers |  | $ | 3,916,160 |  |  | $ | 2,983,308 |
Less: allowance for credit loss – third-party customers |  |  | (171,609 | ) |  |  | (87,728 | )
Accounts receivable from third-party customers, net |  | $ | 3,744,551 |  |  | $ | 2,895,580 |
Accounts receivable – related party customers |  | $ | 443,941 |  |  | $ | 396,331 |
Less: allowance for credit loss – related party customers |  |  | - |  |  |  | - |
Total accounts receivable, net |  | $ | 443,941 |  |  | $ | 396,331 |
Approximately $2.1 million or 54.7% of the accounts receivable from third party customers have been collected as of February 9, 2026. Approximately $240,000 or 54.9% of the accounts receivable from related party customers have been collected as of February 9, 2026. The movement of allowance for credit loss for the six months ended December 31, 2025 and the year ended June 30, 2025 is as follows:
|  | December 31, 2025 |  |  | June 30, 2025 |
Beginning balance |  | $ | 87,728 |  |  | $ | 54,066 |
Provision of expected credit loss allowance |  |  | 82,151 |  |  |  | 33,432 |
Effect of foreign exchange translation |  |  | 1,730 |  |  |  | 230 |
Ending balance |  | $ | 171,609 |  |  | $ | 87,728 |
The Company recorded reversal of allowance for credit loss of $1,174 and $10,881 for the three months ended December 31, 2025 and 2024, respectively. The Company recorded addition of allowance for credit loss of $82,151 and $1,956 for the six months ended December 31, 2025 and 2024, respectively.
Third Party [Member] |
Accounts Receivable, Net [Line Items] |
ACCOUNTS RECEIVABLE, NET | NOTE 5 — LOAN RECEIVABLE FROM A THIRD PARTY, NET On October 8, 2024, the Company entered into a loan agreement with a third party providing for a principal amount of up to $2 million at a fixed interest rate of 4.35% per annum. This agreement was subsequently amended on July 3, 2025, to increase the available principal to $6 million, carrying a twelve-month maturity and the same fixed interest rate. On December 25, 2025, the facility was further expanded to a maximum principal amount of $10 million. As of December 31, 2025, all other terms and conditions of the original agreement remain unchanged, with the facility continuing to bear interest at a fixed rate of 4.35% per annum. The loan is unsecured and without a pledge or guarantee from the third party. As of December 31, 2025, and June 30, 2025, the gross loan balance was $7,148,622 and $11,380, respectively. For the three and six months ended December 31, 2025, the Company recognized an expected credit loss allowance of $288,000 against the loan balance. The net carrying value of the loan as of December 31, 2025 was $6,860,622 and the Company expected to collect this amount in twelve months.
|  | December 31, 2025 |  |  | June 30, 2025 |
Loan balance |  | $ | 7,148,622 |  |  | $ | 11,380 |
Less: expected credit loss allowance |  |  | (288,000 | ) |  |  | — |
Loan balance, net |  | $ | 6,860,622 |  |  | $ | 11,380 |
The Company recognized interest income of $39,491 and $100,052 in connection with this loan receivable from a third party for the three and six months ended December 31, 2025.

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