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Financial Information of the Parent Company | 12 Months Ended
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Jun. 30, 2025
Condensed Financial Information Disclosure [Abstract] |
Financial Information of the Parent Company | 20. Financial Information of the Parent Company The Parent Company was incorporated on October 8, 2018. The following disclosures present the financial positions of the Parent Company as of June 30, 2025 and 2024, and results of operations and cash flows of the Parent Company for the years ended June 30, 2025 and 2024. The financial statements of the Parent Company have been prepared using the same accounting policies as set out in the Group’s consolidated financial statements except that the Parent Company uses the equity method to account for investments in its subsidiaries. The Parent Company and its subsidiaries were included in the consolidated financial statements whereby the inter-company balances and transactions were eliminated upon consolidation. For the purpose of the Parent Company’s financial statements, its investments in subsidiaries are reported using the equity method of accounting. The Parent Company is a BVI company, therefore, is not subject to income taxes for all years presented. Balance Sheets (In US$, except for share and per share data, or otherwise stated)
|  | As of June 30, |
|  | 2025 |  |  | 2024 |
Assets |  |  |  |  |  |
Cash and cash equivalents |  | $ | 28,761 |  |  | $ | - |
Deposits, prepayments and other current assets, net |  |  | 156,511 |  |  |  | - |
Due from related parties |  |  | 1,000 |  |  |  | - |
Due from Intercompany |  |  | 4,789,591 |  |  |  | - |
Investments in subsidiaries |  |  | 3,405,852 |  |  |  | 2,745,097 |
Total Assets |  | $ | 8,381,715 |  |  | $ | 2,745,097 |
Liabilities |  |  |  |  |  |  |  |
Due to related parties |  | $ | 338,203 |  |  | $ | 8,579 |
Due to Intercompany |  |  | 997,363 |  |  |  | - |
Convertible bonds |  |  | 1,080,266 |  |  |  | - |
Other payables |  |  | 612,138 |  |  |  | - |
Total Liabilities |  | $ | 3,027,970 |  |  | $ | 8,579 |
Equity: |  |  |  |  |  |  |  |
Class A Ordinary Shares ($0.0001 par value; 400,000,000 shares authorized; 11,250,000 and 10,000,000 shares issued and outstanding as of June 30, 2025 and 2024, respectively) |  | $ | 1,125 |  |  | $ | 1,000 |
Class B Ordinary Shares (($0.0001 par value; 100,000,000 shares authorized; 580,000 and nil issued and outstanding as of June 30, 2025 and 2024, respectively) |  |  | 58 |  |  |  | - |
Subscription receivables |  |  | - |  |  |  | - |
Additional paid-in capital |  |  | 2,050,003 |  |  |  | - |
Retained earnings |  |  | 3,336,442 |  |  |  | 2,903,189 |
Accumulated other comprehensive loss |  |  | (33,883 | ) |  |  | (167,671 | )
Total Equity |  | $ | 5,353,745 |  |  | $ | 2,736,518 |
Total Liabilities and Equity |  | $ | 8,381,715 |  |  | $ | 2,745,097 |
| * | The shares and per share data are presented on a retroactive basis to reflect the stock split.
Statements of Operations (In US$, except for share and per share data, or otherwise stated)
|  | For the years ended June 30, |
|  | 2025 |  |  | 2024 |
General and administration expenses |  | $ | (82,138 | ) |  | $ | (4,597 | )
Other income |  |  | - |  |  |  | - |
Other expenses |  |  | (21,844 | ) |  |  | - |
Exchange gain |  |  | 24,676 |  |  |  | - |
Income from equity-method investment |  |  | 844,226 |  |  |  | 1,552,944 |
Net income |  | $ | 764,919 |  |  | $ | 1,548,347 |
Statements of Cash Flows (In US$, except for share and per share data, or otherwise stated)
|  | For the years ended June 30, |
|  | 2025 |  |  | 2024 |
Cash flows from operating activities |  |  |  |  |  |
Net income |  | $ | 764,919 |  |  | $ | 1,548,347 |
Gain from equity-method investment |  |  | (2,881,504 | ) |  |  | (1,548,347 | )
Cash flows from investing activities |  |  | (661,755 | ) |  |  | - |
Cash flows from financing activities |  |  | 3,438,232 |  |  |  | - |
Effect of exchange rate changes |  |  | 133,788 |  |  |  | - |
Net change in cash and cash equivalents |  |  | 28,761 |  |  |  | - |
Cash and cash equivalents at beginning of the year |  |  | - |  |  |  | - |
Cash and cash equivalents at end of the year |  | $ | 28,761 |  |  | $ | - |

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- Definition The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 235 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477314/942-235-S99-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-4 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3 Reference 4: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481231/810-10-45-11 + Details
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