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Other payables and accrued liabilities
 6 Months Ended
Dec. 31, 2023
Payables and Accruals [Abstract]  
Other payables and accrued liabilities

Note 11 – Other payables and accrued liabilities

 

As of December 31, 2023 and June 30, 2023, other payables and accrued liabilities consisted of the following:

        
   December 31, 2023   June 30, 2023 
Accrued payables for inventory in transit  $1,818,236   $2,948,551 
Accrued Amazon fees   851,888    915,319 
Sales taxes payable   382,715    448,433 
Payroll liabilities   226,182    222,962 
Other accrued liabilities and payables   436,975    295,802 
           
Total  $3,715,996   $4,831,067 

  

The Company’s controlled VIE, DHS, facilitates the Company in the process of inventory procurement. During the six months ended December 31, 2023 and 2022, the Company purchased a total of $0 and $31,385, respectively, in inventories from a supplier which had a payment term of 90 days with a 2% premium on the purchase price, which was presented as financing cash flows from short term loans on the statement of cash flows. As of December 31, 2023 and June 30, 2023, the outstanding balance included in other payables to this supplier was $0 and $0.