XML 82 R63.htm IDEA: XBRL DOCUMENT
v3.24.3

Taxes Payable (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($) |  |  |  |  | 12 Months Ended
--- | --- | --- | --- | --- | ---
Mar. 20, 2019 | Apr. 04, 2018 | Apr. 28, 2017 | Jan. 01, 2008 | Jun. 30, 2024 | Jun. 30, 2023
Schedule of Effective Income Tax Rate Reconciliation [Line Items] |  |  |  |  |  |
Pretax loss |  |  |  |  | $ (28,815,966) | $ (13,379,805)
Expected income tax expense (benefit) |  |  |  |  | (7,049,794) | (3,218,073)
High-tech income benefits on Jinong |  |  |  |  |  |
Loss from subsidiaries in which no benefit is recognized |  |  |  |  | 5,829,607 | 2,454,142
Change in valuation allowance on deferred tax asset from US tax benefit |  |  |  |  | 809,536 | 666,111
Actual tax expense |  |  |  |  | $ (410,651) | $ (97,820)
Actual tax expense, Percentage |  |  |  | 15.00% | 1.40% | 0.70%
China 15% - 25% [Member] |  |  |  |  |  |
Schedule of Effective Income Tax Rate Reconciliation [Line Items] |  |  |  |  |  |
Pretax loss |  |  |  |  | $ (24,961,034) | $ (10,207,846)
Expected income tax expense (benefit) |  |  |  |  | $ (6,240,258) | $ (2,551,962)
Expected income tax expense (benefit), Percentage |  |  |  |  | 25.00% | 25.00%
High-tech income benefits on Jinong |  |  |  |  |  |
High-tech income benefits on Jinong, Percentage |  |  |  |  |  |
Loss from subsidiaries in which no benefit is recognized |  |  |  |  | $ 5,829,607 | $ 2,454,142
Loss from subsidiaries in which no benefit is recognized, Percentage |  |  |  |  | (23.40%) | (24.00%)
Change in valuation allowance on deferred tax asset from US tax benefit |  |  |  |  |  |
Change in valuation allowance on deferred tax asset from US tax benefit, Percentage |  |  |  |  |  |
Actual tax expense |  |  |  |  | $ (410,651) | $ (97,820)
Actual tax expense, Percentage | 9.00% | 10.00% | 11.00% |  | 1.60% | 1.00%
United States 21% [Member] |  |  |  |  |  |
Schedule of Effective Income Tax Rate Reconciliation [Line Items] |  |  |  |  |  |
Pretax loss |  |  |  |  | $ (3,854,932) | $ (3,171,958)
Expected income tax expense (benefit) |  |  |  |  | $ (809,536) | $ (666,111)
Expected income tax expense (benefit), Percentage |  |  |  |  | 21.00% | 21.00%
High-tech income benefits on Jinong |  |  |  |  |  |
High-tech income benefits on Jinong, Percentage |  |  |  |  |  |
Loss from subsidiaries in which no benefit is recognized |  |  |  |  |  |
Loss from subsidiaries in which no benefit is recognized, Percentage |  |  |  |  |  |
Change in valuation allowance on deferred tax asset from US tax benefit |  |  |  |  | $ 809,536 | $ 666,111
Change in valuation allowance on deferred tax asset from US tax benefit, Percentage |  |  |  |  | (21.00%) | (21.00%)
Actual tax expense |  |  |  |  |  |
Actual tax expense, Percentage |  |  |  |  |  |

X
- Definition The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to expected income tax expense (benefit). + References No definition available. + Details
Name: | cga_EffectiveIncomeTaxRateReconciliationExpectedIncomeTaxExpenseBenefit
Namespace Prefix: | cga_
Data Type: | dtr:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to high-tech income benefits. + References No definition available. + Details
Name: | cga_EffectiveIncomeTaxRateReconciliationHighTechIncomeBenefits
Namespace Prefix: | cga_
Data Type: | dtr:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to equity in earnings (loss) of unconsolidated subsidiaries exempt from income taxes. + References No definition available. + Details
Name: | cga_EffectiveIncomeTaxRateReconciliationUnrecognizedEquityInEarningsLossesOfSubsidiary
Namespace Prefix: | cga_
Data Type: | dtr:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The portion of the difference between total income tax expense or benefit as reported in the Income Statement and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to High-tech income benefits. + References No definition available. + Details
Name: | cga_IncomeTaxReconciliationChangeInEnactedTaxRateIncomeTaxReconciliationHighTechIncomeBenefits
Namespace Prefix: | cga_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The portion of the difference between total income tax expense or benefit as reported in the Income Statement and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to Expected income tax expense (benefit). + References No definition available. + Details
Name: | cga_IncomeTaxReconciliationExpectedIncomeTaxExpenseBenefit
Namespace Prefix: | cga_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to equity in earnings (loss) of unconsolidated subsidiaries exempt from income taxes. + References No definition available. + Details
Name: | cga_IncomeTaxReconciliationUnrecognizedEquityInEarningsLossesOfSubsidiary
Namespace Prefix: | cga_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | cga_ScheduleOfEffectiveIncomeTaxRateReconciliationLineItems
Namespace Prefix: | cga_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(1)(Note 1)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
Name: | us-gaap_CurrentIncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 + Details
Name: | us-gaap_EffectiveIncomeTaxRateContinuingOperations
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to changes in the valuation allowance for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Subparagraph (a)(6) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 48 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 270 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (ee) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32 Reference 7: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(11)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 9: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-31 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 235 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-05(b)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477314/942-235-S99-1 Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(10)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(15)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 + Details
Name: | us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Subparagraph (a)(6) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
Name: | us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | srt_StatementGeographicalAxis=country_CN
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_US
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |