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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Jun. 30, 2024
Summary of Significant Accounting Policies [Line Items] |
Schedule of Condensed Consolidating Statements of Operation Information | The following financial statement amounts and balances of the VIE were included in the accompanying CFS as of June 30, 2024 and 2023, and for the years ended June 30, 2024 and 2023, respectively.
|  | Year Ended June 30, 2024 |
|  | PARENT |  |  | SUBSIDIARIES |  |  | WOFE |  |  | VIE |  |  | Elimination |  |  | Consolidated |
Revenue - third parties |  | $ | - |  |  | $ | - |  |  | $ | 69,541 |  |  | $ | 23,906,326 |  |  |  |  |  |  | $ | 23,975,867 |
Revenue-Parent provided service to WOFE |  |  | 275,100 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (275,100 | ) |  |  | - |
Revenue-Parent provided service to VIE |  |  | 143,600 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (143,600 | ) |  |  | - |
Revenue - WOFE provided service to VIE |  |  |  |  |  |  |  |  |  |  | 489,386 |  |  |  |  |  |  |  | (489,386 | ) |  |  | - |
Revenue - VIE purchased materials from WOFE |  |  |  |  |  |  |  |  |  |  | 57,082 |  |  |  |  |  |  |  | (57,082 | ) |  |  |  |
Revenue - from VIE’s label that was used by WOFE |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 264,533 |  |  |  | (264,533 | ) |  |  | - |
Revenue - WOFE purchased materials from VIE |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 57,082 |  |  |  | (57,082 | ) |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |
Cost of Revenue - third parties |  |  |  |  |  |  |  |  |  |  | 69,156 |  |  |  | 23,432,606 |  |  |  |  |  |  |  | 23,501,762 |
COST - VIE purchased materials from WOFE |  |  |  |  |  |  |  |  |  |  | 57,082 |  |  |  |  |  |  |  | (57,082 | ) |  |  |  |
COST - WOFE purchased materials from VIE |  |  |  |  |  |  |  |  |  |  | - |  |  |  | 57,082 |  |  |  | (57,082 | ) |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  | - |
Gross profit |  |  | 418,700 |  |  |  | - |  |  |  | 489,771 |  |  |  | 738,253 |  |  |  | (1,172,619 | ) |  |  | 474,105 |
Operating expenses |  |  | 6,996,227 |  |  |  | 324,954 |  |  |  | 3,535,554 |  |  |  | 1,742,757 |  |  |  |  |  |  |  | 12,599,492 |
Operating expenses - VIE expenses, corresponding to services provided by WOFE |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 489,386 |  |  |  | (489,386 | ) |  |  | - |
Operating expenses - WOFE expenses for using VIE’s label |  |  |  |  |  |  |  |  |  |  | 264,533 |  |  |  |  |  |  |  | (264,533 | ) |  |  |  |
Operating expenses – WOFE expenses, corresponding to services provided by Parent |  |  |  |  |  |  |  |  |  |  | 278,862 |  |  |  |  |  |  |  | (278,862 | ) |  |  |  |
Operating expenses - VIE expenses, corresponding to services provided by Parent |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 146,150 |  |  |  | (146,150 | ) |  |  | - |
Loss from operations |  |  | (6,577,527 | ) |  |  | (324,954 | ) |  |  | (3,589,178 | ) |  |  | (1,640,040 | ) |  |  | 6,312 |  |  |  | (12,125,387 | )
Other income (expenses), net |  |  | (1,665 | ) |  |  | (61 | ) |  |  | 3,108 |  |  |  | (97,300 | ) |  |  |  |  |  |  | (95,918 | )
Income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |
Loss before noncontrolling interest |  |  | (6,579,192 | ) |  |  | (325,015 | ) |  |  | (3,586,070 | ) |  |  | (1,737,340 | ) |  |  | 6,312 |  |  |  | (12,221,305 | )
Less: loss attributable to noncontrolling interest |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (10,695 | ) |  |  |  |  |  |  | (10,695 | )
Net loss to the Company |  |  | (6,579,192 | ) |  |  | (325,015 | ) |  |  | (3,586,070 | ) |  |  | (1,726,645 | ) |  |  | 6,312 |  |  |  | (12,210,610 | )
|  | Year Ended June 30, 2023 |
|  | PARENT |  |  | SUBSIDIARIES |  |  | WOFE |  |  | VIE |  |  | Elimination |  |  | Consolidated |
Revenue - third parties |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 7,045,311 |  |  |  |  |  |  | $ | 7,045,311 |
Revenue -Parent provided service to VIE |  |  | 453,500 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (453,500 | ) |  |  | - |
Revenue - WOFE’s label that was used by VIE |  |  |  |  |  |  |  |  |  |  | 81,544 |  |  |  |  |  |  |  | (81,544 | ) |  |  | - |
Revenue - from VIE’s label that was used by WOFE |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 751,125 |  |  |  | (751,125 | ) |  |  | - |
Cost of Revenue - third parties |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 6,704,380 |  |  |  |  |  |  |  | 6,704,380 |
Gross profit |  |  | 453,500 |  |  |  |  |  |  |  | 81,544 |  |  |  | 1,092,056 |  |  |  | (1,286,169 | ) |  |  | 340,931 |
Operating expenses |  |  | 5,082,029 |  |  |  | 366,767 |  |  |  | 766,269 |  |  |  | 3,811,086 |  |  |  |  |  |  |  | 10,026,151 |
Operating expenses -VIE expenses, corresponding to services provided by WOFE |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 81,544 |  |  |  | (81,544 | ) |  |  | - |
Operating expenses -WOFE expenses for using VIE’s label |  |  |  |  |  |  |  |  |  |  | 751,460 |  |  |  |  |  |  |  | (751,460 | ) |  |  | - |
Operating expenses -VIE expenses, corresponding to services provided by Parent |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 453,500 |  |  |  | (453,500 | ) |  |  | - |
Loss from operations |  |  | (4,628,529 | ) |  |  | (366,767 | ) |  |  | (1,436,185 | ) |  |  | (3,253,739 | ) |  |  |  |  |  |  | (9,685,220 | )
Other income (expenses), net |  |  | (1,005 | ) |  |  | (584 | ) |  |  | (5,260 | ) |  |  | (5,946 | ) |  |  |  |  |  |  | (12,795 | )
Income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |
Loss before noncontrolling interest |  |  | (4,629,534 | ) |  |  | (367,351 | ) |  |  | (1,441,455 | ) |  |  | (3,259,685 | ) |  |  |  |  |  |  | (9,698,015 | )
Less: loss attributable to noncontrolling interest |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (218,323 | ) |  |  |  |  |  |  | (218,323 | )
Net loss to the Company |  |  | (4,629,534 | ) |  |  | (367,351 | ) |  |  | (1,441,445 | ) |  |  | (3,041,362 | ) |  |  | - |  |  |  | (9,479,692 | )*
* | Include the operation of Zhangxun (see Note 13 Disposal of Subsidiary)
Schedule of Condensed Consolidating Balance Sheets Information |
|  | As of June 30, 2024 |
|  | PARENT |  |  | SUBSIDIARIES |  |  | WOFE |  |  | VIE |  |  | Elimination |  |  | Consolidated |
Cash |  | $ | 79,225 |  |  | $ | 1,249 |  |  | $ | 7,634 |  |  | $ | 93,154 |  |  |  |  |  |  | $ | 181,262 |
Accounts receivable |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 718,546 |  |  |  |  |  |  |  | 718,546 |
Accounts receivable - VIE |  |  |  |  |  |  |  |  |  |  | 760,708 |  |  |  |  |  |  |  | (760,708 | ) |  |  | - |
Accounts receivable - WOFE |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |
Inventory |  |  |  |  |  |  |  |  |  |  | 34,530 |  |  |  | 119,053 |  |  |  |  |  |  |  | 153,583 |
Inventory - VIE |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  | - |
Inventory - WOFE |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 41,147 |  |  |  | (41,147 | ) |  |  | - |
Other receivables-Subsidiaries |  |  | 5,015 |  |  |  |  |  |  |  | 832 |  |  |  | 2,427 |  |  |  | (8,274 | ) |  |  | - |
Other receivables - VIE |  |  | 475,223 |  |  |  |  |  |  |  | 12,971,457 |  |  |  |  |  |  |  | (13,446,680 | ) |  |  | - |
Other receivables - WOFE |  |  | 6,304,226 |  |  |  |  |  |  |  |  |  |  |  | 1,412,607 |  |  |  | (7,716,833 | ) |  |  | - |
Other receivables - Parent |  |  |  |  |  |  | 5,000 |  |  |  |  |  |  |  |  |  |  |  | (5,000 | ) |  |  |  |
Other current assets |  |  | 5,000 |  |  |  | - |  |  |  | 1,292,945 |  |  |  | 295,305 |  |  |  | 1,251 |  |  |  | 1,594,501 |
Total current assets |  |  | 6,868,689 |  |  |  | 6,249 |  |  |  | 15,068,106 |  |  |  | 2,682,239 |  |  |  | (21,977,391 | ) |  |  | 2,647,892 |
Property and equipment, net |  |  |  |  |  |  |  |  |  |  | 17,532 |  |  |  | 30,934 |  |  |  |  |  |  |  | 48,466 |
Intangible assets, net |  |  |  |  |  |  | 101,042 |  |  |  | 62,406 |  |  |  | 441,485 |  |  |  | (58,932 | ) |  |  | 546,001 |
Right of use asset, net |  |  |  |  |  |  |  |  |  |  | 38,300 |  |  |  | 11,045 |  |  |  |  |  |  |  | 49,345 |
Investment into subsidiaries |  |  | 14,320,480 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (14,320,480 | ) |  |  | - |
Investment into WOFE |  |  |  |  |  |  | 12,450,340 |  |  |  |  |  |  |  |  |  |  |  | (12,450,340 | ) |  |  | - |
Other non-current assets |  |  | - |  |  |  |  |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  | - |
Total non-current assets |  |  | 14,320,480 |  |  |  | 12,551,382 |  |  |  | 118,238 |  |  |  | 483,464 |  |  |  | (26,829,752 | ) |  |  | 643,812 |
Total Assets |  | $ | 21,189,169 |  |  | $ | 12,557,631 |  |  | $ | 15,186,344 |  |  | $ | 3,165,703 |  |  |  | (48,807,143 | ) |  | $ | 3,291,704 |
Accounts payable |  | $ | 262,385 |  |  |  | 2,500 |  |  | $ | 44,758 |  |  | $ | 765,998 |  |  |  |  |  |  | $ | 1,075,641 |
Accounts payable - VIE |  |  |  |  |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |
Accounts payable - WOFE |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 760,708 |  |  |  | (760,708 | ) |  |  | - |
Short term loan |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,170,298 |  |  |  |  |  |  |  | 1,170,298 |
Advance from customers |  |  |  |  |  |  |  |  |  |  | 463 |  |  |  | 48,776 |  |  |  |  |  |  |  | 49,239 |
Accrued expenses and other payables |  |  | 23,254 |  |  |  |  |  |  |  | 109,121 |  |  |  | 713,827 |  |  |  | (249,488 | ) |  |  | 596,714 |
Lease liability |  |  |  |  |  |  |  |  |  |  | 41,549 |  |  |  | 11,981 |  |  |  |  |  |  |  | 53,530 |
Loan payable |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  | - |
Other payables - Datasea |  |  |  |  |  |  | 5,015 |  |  |  | 6,182,249 |  |  |  | 468,998 |  |  |  | (6,656,262 | ) |  |  | - |
Other payables - Subsidiaries |  |  | 5,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (5,000 | ) |  |  |  |
Other payables - VIE |  |  |  |  |  |  | 2,536 |  |  |  | 1,412,607 |  |  |  |  |  |  |  | (1,415,143 | ) |  |  | - |
Other payables - WOFE |  |  |  |  |  |  | 845 |  |  |  |  |  |  |  | 12,971,457 |  |  |  | (12,972,302 | ) |  |  | - |
Other current liabilities |  |  | 32,000 |  |  |  |  |  |  |  | 520,501 |  |  |  | 102,059 |  |  |  |  |  |  |  | 654,560 |
Total current liabilities |  |  | 322,639 |  |  |  | 10,896 |  |  |  | 8,311,248 |  |  |  | 17,014,102 |  |  |  | (22,058,903 | ) |  |  | 3,599,982 |
Accumulated deficit |  |  | (13,649,331 | ) |  |  | (1,773,745 | ) |  |  | (9,705,672 | ) |  |  | (14,479,788 | ) |  |  | 168,214 |  |  |  | (39,440,322 | )
Other equity |  |  | 34,515,861 |  |  |  | 14,320,480 |  |  |  | 16,580,768 |  |  |  | 631,389 |  |  |  | (26,916,454 | ) |  |  | 39,132,044 |
Total equity |  |  | 20,866,530 |  |  |  | 12,546,735 |  |  |  | 6,875,096 |  |  |  | (13,848,399 | ) |  |  | (26,748,240 | ) |  |  | (308,278 | )
Total liabilities and stockholders’ equity |  | $ | 21,189,169 |  |  | $ | 12,557,631 |  |  | $ | 15,186,344 |  |  | $ | 3,165,703 |  |  |  | (48,807,143 | ) |  | $ | 3,291,704 |
|  | As of June 30, 2023 |
|  | PARENT |  |  | SUBSIDIARIES |  |  | WOFE |  |  | VIE |  |  | Elimination |  |  | Consolidated |
Cash |  | $ | 1,487 |  |  | $ | 809 |  |  | $ | 3,715 |  |  | $ | 13,717 |  |  |  |  |  |  | $ | 19,728 |
Accounts receivable |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 255,725 |  |  |  |  |  |  |  | 255,725 |
Accounts receivable - VIE |  |  |  |  |  |  |  |  |  |  | 1,181,256 |  |  |  |  |  |  |  | (1,181,256 | ) |  |  | - |
Accounts receivable - WOFE |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 754,242 |  |  |  | (754,242 | ) |  |  | - |
Inventory |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 241,380 |  |  |  |  |  |  |  | 241,380 |
Inventory - VIE |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |
Inventory - WOFE |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 26,562 |  |  |  | (26,562 | ) |  |  | - |
Other receivables -Subsidiaries |  |  |  |  |  |  |  |  |  |  | 111 |  |  |  | 2,394 |  |  |  | (2,505 | ) |  |  | - |
Other receivables - VIE |  |  |  |  |  |  |  |  |  |  | 8,601,966 |  |  |  |  |  |  |  | (8,601,966 | ) |  |  | - |
Other receivables - WOFE |  |  | 88,145 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (88,145 | ) |  |  | - |
Other receivables - Parent |  |  |  |  |  |  | 5,000 |  |  |  |  |  |  |  | 14,884 |  |  |  | (19,884 | ) |  |  | - |
Other current assets |  |  |  |  |  |  |  |  |  |  | 123,251 |  |  |  | 649,433 |  |  |  |  |  |  |  | 772,684 |
Total current assets |  |  | 89,632 |  |  |  | 5,809 |  |  |  | 9,910,299 |  |  |  | 1,958,337 |  |  |  | (10,674,560 | ) |  |  | 1,289,517 |
Property and equipment, net |  |  |  |  |  |  |  |  |  |  | 43,044 |  |  |  | 42,886 |  |  |  |  |  |  |  | 85,930 |
Intangible assets, net |  |  |  |  |  |  | 417,708 |  |  |  | 68,504 |  |  |  | 757,700 |  |  |  | (58,125 | ) |  |  | 1,185,787 |
Right of use asset, net |  |  |  |  |  |  |  |  |  |  | 77,508 |  |  |  | 60,348 |  |  |  |  |  |  |  | 137,856 |
Investment into subsidiaries |  |  | 12,920,480 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (12,920,480 | ) |  |  | - |
Investment into WOFE |  |  |  |  |  |  | 11,050,890 |  |  |  |  |  |  |  |  |  |  |  | (11,050,890 | ) |  |  | - |
Other non -current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 55,358 |  |  |  |  |  |  |  | 55,358 |
Total non-current assets |  |  | 12,920,480 |  |  |  | 11,468,598 |  |  |  | 189,056 |  |  |  | 916,292 |  |  |  | (24,029,495 | ) |  |  | 1,464,931 |
Total Assets |  | $ | 13,010,112 |  |  | $ | 11,474,407 |  |  | $ | 10,099,355 |  |  | $ | 2,874,629 |  |  | $ | (34,704,055 | ) |  | $ | 2,754,448 |
Accounts payable |  | $ | 288,020 |  |  |  |  |  |  | $ | 66,633 |  |  | $ | 650,406 |  |  |  |  |  |  | $ | 1,005,059 |
Accounts payable - VIE |  |  |  |  |  |  |  |  |  |  | 754,242 |  |  |  |  |  |  |  | (754,242 | ) |  |  | - |
Accounts payable - WOFE |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,181,256 |  |  |  | (1,181,256 | ) |  |  | - |
Short term loan |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 594,906 |  |  |  |  |  |  |  | 594,906 |
Advance from customers |  |  |  |  |  |  |  |  |  |  | 456 |  |  |  | 608,719 |  |  |  |  |  |  |  | 609,175 |
Accrued expenses and other payables |  |  | 34,780 |  |  |  |  |  |  |  | 107,881 |  |  |  | 1,480,947 |  |  |  | (213,669 | ) |  |  | 1,409,939 |
Lease liability |  |  |  |  |  |  |  |  |  |  | 85,417 |  |  |  | 39,223 |  |  |  |  |  |  |  | 124,640 |
Other payables - Datasea |  |  |  |  |  |  |  |  |  |  | 78,926 |  |  |  |  |  |  |  | (78,926 | ) |  |  | - |
Other payables - VIE |  |  |  |  |  |  | 2,536 |  |  |  |  |  |  |  |  |  |  |  | (2,536 | ) |  |  | - |
Other payables - WOFE |  |  |  |  |  |  | 122 |  |  |  |  |  |  |  | 8,596,015 |  |  |  | (8,596,137 | ) |  |  | - |
Other current liabilities |  |  | 32,000 |  |  |  |  |  |  |  | 100,165 |  |  |  | 1,030,691 |  |  |  |  |  |  |  | 1,162,856 |
Total current liabilities |  |  | 354,800 |  |  |  | 2,658 |  |  |  | 1,193,720 |  |  |  | 14,182,163 |  |  |  | (10,826,766 | ) |  |  | 6,216,881 |
Lease liability - noncurrent |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 26,449 |  |  |  |  |  |  |  | 26,449 |
Long term loan |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,401,521 |  |  |  |  |  |  |  | 91,215 |
Total non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,427,970 |  |  |  |  |  |  |  | 117,664 |
Total liabilities |  |  | 354,800 |  |  |  | 2,658 |  |  |  | 1,193,720 |  |  |  | 15,610,133 |  |  |  | (10,826,766 | ) |  |  | 6,334,545 |
Accumulated deficit |  |  | (7,069,628 | ) |  |  | (1,448,731 | ) |  |  | (6,136,980 | ) |  |  | (13,586,686 | ) |  |  | 178,767 |  |  |  | (28,063,258 | )
Other equity |  |  | 19,724,940 |  |  |  | 12,920,480 |  |  |  | 15,042,615 |  |  |  | 851,182 |  |  |  | (24,056,056 | ) |  |  | 24,483,161 |
Total equity |  |  | 12,655,312 |  |  |  | 11,471,749 |  |  |  | 8,905,635 |  |  |  | (12,735,504 | ) |  |  | (23,877,289 | ) |  |  | (3,580,097 | )
Total liabilities and stockholders’ equity |  | $ | 13,010,112 |  |  | $ | 11,474,407 |  |  | $ | 10,099,355 |  |  | $ | 2,874,629 |  |  |  | (34,704,055 | ) |  | $ | 2,754,448 |
Schedule of Condensed Consolidating Cash Flows Information |
|  | Year Ended June 30, 2024 |
|  | PARENT |  |  | SUBSIDIARIES |  |  | WOFE |  |  | VIE |  |  | Elimination |  |  | Consolidated |
Net cash provided by/(used in) operating activities |  | $ | 134,284 |  |  | $ | (5,849 | ) |  | $ | (5,076,644 | ) |  | $ | (1,450,675 | ) |  |  |  |  |  | $ | (6,398,884 | )
Net cash provided by/(used in) operating activities (WOFE to VIE) |  |  |  |  |  |  |  |  |  |  | (1,992,684 | ) |  |  | 1,992,684 |  |  |  |  |  |  |  | - |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |
Net cash provided by/(used in) investing activities |  |  |  |  |  |  |  |  |  |  | - |  |  |  | (167,957 | ) |  |  |  |  |  |  | (167,957 | )
Net cash provided by/(used in) investing activities (Parent to subsidiaries) |  |  | (1,405,015 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,405,015 |  |  |  | - |
Net cash provided by/(used in) investing activities (Parent to WOFE) |  |  | (6,231,281 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 6,231,281 |  |  |  |  |
Net cash provided by/(used in) investing activities (Subsidiaries to WOFE) |  |  |  |  |  |  | (1,399,449 | ) |  |  |  |  |  |  |  |  |  |  | 1,399,449 |  |  |  | - |
Net cash provided by/(used in) investing activities (WOFE to VIE) |  |  |  |  |  |  |  |  |  |  | (2,859,142 | ) |  |  |  |  |  |  | 2,859,142 |  |  |  | - |
Net cash provided by/(used in) investing activities (Parent to VIE) |  |  | (475,223 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 475,223 |  |  |  | - |
Net cash provided by/(used in) investing activities (VIE to subsidiaries) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,536 |  |  |  | (2,536 | ) |  |  | - |
Net cash provided by/(used in) financing activities |  |  | 8,061,286 |  |  |  |  |  |  |  | 418,608 |  |  |  | (1,640,317 | ) |  |  |  |  |  |  | 6,839,577 |
Net cash provided by/(used in) financing activities (Parent to VIE) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 483,698 |  |  |  | (483,698 | ) |  |  | - |
Net cash provided by/(used in) financing activities (Parent to Subsidiaries) |  |  |  |  |  |  | 1,405,015 |  |  |  |  |  |  |  |  |  |  |  | (1,405,015 | ) |  |  | - |
Net cash provided by/(used in) financing activities (VIE to subsidiaries) |  |  |  |  |  |  | (2,536 | ) |  |  |  |  |  |  |  |  |  |  | 2,536 |  |  |  | - |
Net cash provided by/(used in) financing activities (parent to WOFE) |  |  |  |  |  |  |  |  |  |  | 6,097,306 |  |  |  |  |  |  |  | (6,097,306 | ) |  |  | - |
Net cash provided by/(used in) financing activities (subsidiaries to WOFE) |  |  |  |  |  |  |  |  |  |  | 1,424,455 |  |  |  |  |  |  |  | (1,424,455 | ) |  |  | - |
Net cash provided by/(used in) financing activities (WOFE to VIE) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,859,142 |  |  |  | (2,859,142 | ) |  |  | - |
Net increase (decrease) in cash and cash equivalents |  | $ | 77,738 |  |  | $ | (2,819 | ) |  | $ | (1,988,041 | ) |  | $ | 2,074,656 |  |  |  | - |  |  | $ | 161,534 |
|  | Year Ended June 30, 2023 |
|  | PARENT |  |  | SUBSIDIARIES |  |  | WOFE |  |  | VIE |  |  | Elimination |  |  | Consolidated |
Net cash provided by/(used in) operating activities |  | $ | (41,815 | ) |  | $ | (3,185 | ) |  | $ | (528,833 | ) |  | $ | (2,527,577 | ) |  |  |  |  |  | $ | (3,101,410 | )
Net cash provided by/(used in) operating activities (WOFE to VIE) |  |  |  |  |  |  |  |  |  |  | (34,671 | ) |  |  |  |  |  |  |  |  |  |  | (34,671 | )
Net cash provided by/(used in) investing activities |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (113,131 | ) |  |  |  |  |  |  | (113,131 | )
Net cash provided by/(used in) investing activities (WOFE to VIE) |  |  |  |  |  |  |  |  |  |  | 407,905 |  |  |  |  |  |  |  | (407,905 | ) |  |  | - |
Net cash provided by/(used in) investing activities (Parent to VIE) |  |  | 14,622 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (14,622 | ) |  |  | - |
Net cash provided by/(used in) investing activities (VIE to HK entity) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,536 |  |  |  | (2,536 | ) |  |  | - |
Net cash provided by/(used in) financing activities |  |  | 32,000 |  |  |  |  |  |  |  | 73,151 |  |  |  | 3,004,056 |  |  |  |  |  |  |  | 3,109,207 |
Net cash provided by/(used in) financing activities (Parent to VIE ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (14,622 | ) |  |  | 14,622 |  |  |  | - |
Net cash provided by/(used in) financing activities (VIE to HK entity) |  |  |  |  |  |  | (2,536 | ) |  |  |  |  |  |  |  |  |  |  | 2,536 |  |  |  | - |
Net cash provided by/(used in) financing activities (WOFE to VIE) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (407,905 | ) |  |  | 407,905 |  |  |  | - |
Net increase (decrease) in cash and cash equivalents |  | $ | 9,209 |  |  | $ | (5,649 | ) |  | $ | (86,346 | ) |  | $ | (61,703 | ) |  |  | - |  |  | $ | (144,489 | )
Schedule of Property and Equipment Using Straight-Line Method Over Estimated Useful Lives | Property and equipment are summarized as follows:
|  | June 30, 2024 |  |  | June 30, 2023 |
Furniture and fixtures |  | $ | 77,281 |  |  | $ | 84,014 |
Vehicle |  |  | 491 |  |  |  | 484 |
Leasehold improvement |  |  | 219,945 |  |  |  | 216,932 |
Office equipment |  |  | 241,543 |  |  |  | 261,658 |
Subtotal |  |  | 539,260 |  |  |  | 563,088 |
Less: accumulated depreciation |  |  | 490,794 |  |  |  | 477,158 |
Total |  | $ | 48,466 |  |  | $ | 85,930 |
Schedule of Revenue Sources | The following table shows the Company’s revenue by revenue sources:
|  | For the Year Ended June 30, 2024 |  |  | For the Year Ended June 30, 2023 |
5G AI Multimodal communication |  | $ | 23,600,693 |  |  | $ | 6,686,691 |
5G AI Multimodal communication |  |  | 23,600,693 |  |  |  | 5,747,539 |
Aggregate messaging platform |  |  |  |  |  |  | 23,816 |
Cloud platform construction cooperation project |  |  | - |  |  |  | 915,336 |
Acoustic Intelligence Business |  |  | 3,988 |  |  |  | 196,940 |
Ultrasonic Sound Air Disinfection Equipment |  |  | 3,988 |  |  |  | 81,275 |
Other |  |  | - |  |  |  | 115,665 |
Smart City business |  |  | 37,113 |  |  |  | 161,680 |
Smart community |  |  | 37,113 |  |  |  | 33,123 |
Smart community broadcasting system |  |  | - |  |  |  | 122,521 |
Smart agriculture |  |  | - |  |  |  | 6,036 |
Other |  |  | 334,073 |  |  |  | - |
Total revenue |  | $ | 23,975,867 |  |  | $ | 7,045,311 | *
* | include the revenue from discontinued entities
Schedule of Exchange Rates used to Translate Amounts | The exchange rates used to translate amounts in RMB to USD for the purposes of preparing the CFS were as follows:
|  | June 30, |  |  | June 30, |
|  | 2024 |  |  | 2023 |
Period-end date USD: RMB exchange rate |  |  | 7.1268 |  |  |  | 7.2258 |
Average USD for the reporting period: RMB exchange rate |  |  | 7.1326 |  |  |  | 6.9415 |
Property, Plant and Equipment [Member] |
Summary of Significant Accounting Policies [Line Items] |
Schedule of Property and Equipment Using Straight-Line Method Over Estimated Useful Lives | Depreciation of property and equipment is provided using the straight-line method over estimated useful lives as follows:
Furniture and fixtures |  | 3-5 years
Office equipment |  | 3-5 years
Vehicles |  | 5 years
Leasehold improvement |  | 3 years

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