XML 43 R10.htm IDEA: XBRL DOCUMENT
v3.24.2

Accounts Receivable, Net | 9 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2024 | Jun. 30, 2023
Accounts Receivable, Net [Abstract] |  |
Accounts receivable, net | Note 3 – Accounts receivable, net
|  | As of March 31, 2024 |  |  | As of June 30, 2023 |
|  | (Unaudited) |  |  | (Audited) |
Accounts receivable |  | $ | 225,571 |  |  | $ | 163,383 |
Provision for estimated credit losses |  |  | (152,831 | ) |  |  | (214 | )
Total accounts receivable, net |  | $ | 72,740 |  |  | $ | 163,169 |
Movements of provision for estimated credit losses are as follows:
|  | As of March 31, 2024 |  |  | As of June 30, 2023 |
|  | (Unaudited) |  |  | (Audited) |
Beginning balance |  | $ | 214 |  |  | $ | 227 |
Addition |  |  | 153,985 |  |  |  | 601 |
Write-off |  |  | - |  |  |  | (601 | )
Exchange rate effect |  |  | (1,368 | ) |  |  | (13 | )
Ending balance |  | $ | 152,831 |  |  | $ | 214 |
| Note 3 – Accounts receivable, net
|  | As of June 30, 2023 |  |  | As of June 30, 2022 |
Accounts receivable |  | $ | 163,383 |  |  | $ | 227 |
Allowance for doubtful accounts |  |  | (214 | ) |  |  | (227 | )
Total accounts receivable, net |  | $ | 163,169 |  |  | $ | - |
Movements of allowance for doubtful accounts are as follows:
|  | As of June 30, 2023 |  |  | As of June 30, 2022 |
Beginning balance |  | $ | 227 |  |  | $ | 25,690 |
Addition (recovery) |  |  | 601 |  |  |  | (24,953 | )
Write-off |  |  | (601 | ) |  |  | - |
Exchange rate effect |  |  | (13 | ) |  |  | (510 | )
Ending balance |  | $ | 214 |  |  | $ | 227 |

X
- Definition The entire disclosure for accounts receivable, contract receivable, receivable held-for-sale, and nontrade receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/310/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/326/tableOfContent + Details
Name: | us-gaap_AccountsAndNontradeReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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