v3.21.2

Summary of Significant Accounting Policies (Tables)

3 Months Ended

Sep. 30, 2021

Accounting Policies [Abstract]

Schedule of consolidated balance sheets

Consolidated Balance Sheets:		Original				Restatement				Restated
Other receivables, net - non current			5,204,740				(5,204,740	)			-
Total Assets			11,648,401				(5,204,740	)			6,443,661
Accumulated deficit			(19,559,908	)			(4,595,477	)			(24,155,385	)
Accumulated other comprehensive loss			(803,990	)			(88,789	)			(892,779	)
Non-controlling Interest			(6,235,376	)			(520,474	)			(6,755,850	)
Total Equity (Deficiency)			5,201,880				(5,204,740	)			(2,860	)

Schedule of consolidated statements of operations

Consolidated Statements of Operations:		Original				Restatement				Restated
Provision for doubtful accounts, net of recovery			5,087,732				(5,106,085	)			(18,353	)
Total operating income (expenses)			4,315,368				(5,106,085	)			(790,717	)
Operating income (loss)			4,356,941				(5,106,085	)			(749,144	)
Net income (loss)			4,357,629				(5,106,085	)			(748,456	)
Net income (loss) attributable to non-controlling interest			495,943				(510,608	)			(14,665	)
Net income (loss) attributable to Sino-Global Shipping America, Ltd.			3,861,686				(4,595,477	)			(733,791	)

Schedule of Sino-China's assets and liabilities

		September  30,				June 30,
		2021				2021
Current assets:
Cash		$	107,778			$	113,779
Total current assets			107,778				113,779
Deposits			56				56
Property and equipment, net			8,176				-
Total assets		$	116,010			$	113,835
Current liabilities:
Other payables and accrued liabilities		$	37,317			$	32,939
Total liabilities		$	37,317			$	32,939

Schedule of translation of foreign currency exchange rates

										Three Months ended September 30,
Foreign currency		September 30, 2021 Balance Sheet				June 30, 2021 Balance Sheet				2021 Profits/Loss				2020 Profits/Loss
RMB:1USD			6.4466				6.4586				6.4708				6.9217
AUD:1USD			1.3834				1.3342				1.3604				1.3992
HKD:1USD			7.7851				7.7661				7.7777				7.7506
CAD:1USD			1.2673				1.2404				1.2591				1.3325

Schedule of estimated useful lives

Buildings	20 years
Motor vehicles	3-10 years
Computer and office equipment	1-5 years
Furniture and fixtures	3-5 years
System software	5 years
Leasehold improvements	Shorter of lease term or useful lives
Mining equipment	3 years

Schedule of revenues by segments

		For the Three Months Ended
		September 30,				September 30,
		2021				2020
Shipping and management agency services		$	-			$	206,845
Freight logistics services			1,796,210				929,954
Total		$	1,796,210			$	1,136,799

Schedule of disaggregated information of revenues by geographic locations

		For the Three Months Ended
		September 30,				September 30,
		2021				2020
PRC			725,078				929,954
U.S.			1,071,132				206,845
Total revenues		$	1,796,210			$	1,136,799

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