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Income Taxes (Tables)

6 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of the Income Tax Rate of the Group’s PRC Subsidiaries

For the six months ended December 31, 2024 and 2023, the income tax rate of the Group’s PRC subsidiaries is 25%.

		For the six months ended December 31
		2024				2023
		US$				US$
Current tax expense			132,142				25,228
Deferred tax expense			65,626				91,275
Income tax expenses			197,768				116,503

Schedule of Reconciliation of the Income Tax Expense Determined at the PRC Statutory Income Tax Rate

A reconciliation of the income tax expense determined at the PRC statutory income tax rate to the Group’s actual income tax expense is as follows:

		For the six months ended December 31,
		2024				2023
		US$				US$
Income before income tax expense			1,267,095				800,896
PRC statutory income tax rate			25	%			25	%
Income tax at PRC statutory income tax rate			316,774				200,224
Difference due to preferential tax			(94,614	)			(53,863	)
Super deduction of qualified R&D expenditures			(37,446	)			(29,859	)
Non-deductible items			110				—
Utilization of tax loss carried forward			(61,887	)			(91,275	)
Realization of deferred tax assets			74,831				91,275
Income tax expense			197,768				116,503

Schedule of Deferred Tax Assets

The Group’s deferred tax assets at December 31, 2024 and June 30, 2024 were as follows:

		As of December 31, 2024				As of June 30, 2024
		US$				US$
Deferred tax assets			39,872				104,857
Less, valuation allowance			—				—
Deferred tax assets, net			39,872				104,857

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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-Topic 740
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-Name Accounting Standards Codification
-Section 55
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