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Summary of Significant Accounting Policies (Tables)

12 Months Ended

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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