XML 65 R38.htm IDEA: XBRL DOCUMENT v3.25.4
Income Taxes (Tables)
12 Months Ended
Jun. 30, 2025
Income Tax Disclosure [Abstract]  
Schedule of Reconciliation of the Income Tax Expense Determined at the PRC Statutory Income Tax Rate

For the years ended June 30, 2025, 2024 and 2023, the income tax rate of the Group’s PRC subsidiaries is 25%.

 

   For the years ended
June 30,
 
   2025   2024   2023 
   US$   US$   US$ 
             
Current tax expense   431,139    114,958    1,767 
Deferred tax expense   -    -    - 
                
Income tax expenses   431,139    114,958    1,767 
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 years ended
June 30,
 
   2025   2024   2023 
   US$   US$   US$ 
             
Income before income tax expense   1,908,945    817,562    15,789 
PRC statutory income tax rate   25%   25%   25%
Income tax at PRC statutory income tax rate   477,236    204,390    3,947 
Difference due to preferential tax   (240,772)   (89,432)   (2,180)
Difference due to discontinue subsidiary   194,675    -    - 
Income tax expense     431,139    114,958    1,767