| SEGMENT REPORTING |
14. SEGMENT REPORTING
The following provides the results of operations
and the financial position of the Company’s operating segments as of December 31, 2025 and June 30, 2025 and during the six-months
ended December 31, 2025 and 2024.
Results of Operations
For the six-months ended December 31, 2025
| | |
Online
Promotion | | |
Premium
business solutions
revenue | | |
Shared
office
rental | | |
Value-
added
service | | |
Digital
marketing | | |
Total | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
| Revenue | |
$ | 1,532,977 | | |
$ | 5,126,270 | | |
$ | 407,408 | | |
$ | 152,876 | | |
$ | 4,960,005 | | |
$ | 12,179,536 | |
| Cost of revenue | |
$ | (1,045,281 | ) | |
$ | (4,270,054 | ) | |
$ | (400,144 | ) | |
$ | (66,626 | ) | |
$ | (4,874,119 | ) | |
$ | (10,656,224 | ) |
| Operating expenses | |
$ | (1,404,160 | ) | |
$ | (4,695,505 | ) | |
$ | (373,173 | ) | |
$ | (140,005 | ) | |
$ | (4,543,212 | ) | |
$ | (11,156,055 | ) |
| Other (expenses) income, net | |
$ | (5,284 | ) | |
$ | (17,670 | ) | |
$ | 158,521 | | |
$ | 5,407 | | |
$ | (7,782 | ) | |
$ | 133,192 | |
| Loss before income tax | |
$ | (921,748 | ) | |
$ | (3,856,959 | ) | |
$ | (207,388 | ) | |
$ | (48,348 | ) | |
$ | (4,465,108 | ) | |
$ | (9,333,551 | ) |
| Income tax (benefit) expense | |
$ | - | | |
$ | - | | |
$ | (224 | ) | |
$ | 21 | | |
$ | - | | |
$ | (203 | ) |
| Net loss | |
$ | (921,748 | ) | |
$ | (3,856,959 | ) | |
$ | (207,164 | ) | |
$ | (46,369 | ) | |
$ | (4,465,108 | ) | |
$ | (9,499,348 | ) |
Results of Operations
For the six-months ended December 31, 2024
| | |
Online
Promotion | | |
Premium
business solutions
revenue | | |
Shared
office
rental | | |
Value-
added
service | | |
Total | |
| | |
| | |
| | |
| | |
| | |
| |
| Revenue | |
$ | 1,601,447 | | |
$ | 6,073,510 | | |
$ | 500,795 | | |
$ | 301,413 | | |
$ | 8,477,165 | |
| Cost of revenue | |
$ | (895,446 | ) | |
$ | (5,486,729 | ) | |
$ | (434,282 | ) | |
$ | (272,931 | ) | |
$ | (7,089,388 | ) |
| Operating expenses | |
$ | (1,220,408 | ) | |
$ | (392,266 | ) | |
$ | (214,930 | ) | |
$ | (347,290 | ) | |
$ | (2,174,894 | ) |
| Other income | |
$ | 153,737 | | |
$ | 47 | | |
$ | 140,984 | | |
$ | 8,262 | | |
$ | 303,030 | |
| (Loss) Income before income tax | |
$ | (360,670 | ) | |
$ | 194,562 | | |
$ | (7,433 | ) | |
$ | (310,546 | ) | |
$ | (484,087 | ) |
| Income tax (benefit) expense | |
$ | (699 | ) | |
$ | - | | |
$ | 1,423 | | |
$ | (798 | ) | |
$ | (74 | ) |
| Net (loss) income | |
$ | (359,971 | ) | |
$ | 194,562 | | |
$ | (8,856 | ) | |
$ | (309,748 | ) | |
$ | (484,013 | ) |
Financial position
As of December 31, 2025
| | |
Online
Promotion | | |
Premium
business solutions
revenue | | |
Shared
office
rental | | |
Value-
added
service | | |
Digital
marketing | | |
Total | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
| Current assets | |
$ | 1,960,243 | | |
$ | 4,718,430 | | |
$ | 438,378 | | |
$ | 140,101 | | |
$ | 4,550,451 | | |
$ | 11,807,613 | |
| Non-current assets | |
$ | 140,050 | | |
$ | 257,352 | | |
$ | 2,873,805 | | |
$ | 7,673 | | |
$ | 249,005 | | |
$ | 3,527,885 | |
| Total assets | |
$ | 2,100,293 | | |
$ | 4,975,782 | | |
$ | 3,312,183 | | |
$ | 147,774 | | |
$ | 4,799,456 | | |
$ | 15,335,488 | |
| Current liabilities | |
$ | 3,849,268 | | |
$ | 5,194,581 | | |
$ | 1,764,222 | | |
$ | 233,283 | | |
$ | 5,087,701 | | |
$ | 16,129,055 | |
| Non-current liabilities | |
$ | 71,320 | | |
$ | - | | |
$ | 1,911,404 | | |
$ | - | | |
$ | - | | |
$ | 1,982,724 | |
| Total liabilities | |
$ | 3,920,588 | | |
$ | 5,194,581 | | |
$ | 3,675,626 | | |
$ | 233,283 | | |
$ | 5,087,701 | | |
$ | 18,111,779 | |
| Net liabilities | |
$ | (1,820,295 | ) | |
$ | (218,799 | ) | |
$ | (363,443 | ) | |
$ | (85,509 | ) | |
$ | (288,245 | ) | |
$ | (2,776,291 | ) |
Financial position
As of June 30, 2025
| | |
Online
Promotion | | |
Premium
business solutions
revenue | | |
Shared
office
rental | | |
Value-
added
service | | |
Digital
marketing | | |
Total | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
| Current assets | |
$ | 1,517,382 | | |
$ | 3,979,883 | | |
$ | 429,545 | | |
$ | 181,457 | | |
$ | 3,272,861 | | |
$ | 9,381,128 | |
| Non-current assets | |
$ | 95,805 | | |
$ | 30,754 | | |
$ | 2,550,745 | | |
$ | 1,168 | | |
$ | 26,623 | | |
$ | 2,705,095 | |
| Total assets | |
$ | 1,613,187 | | |
$ | 4,010,637 | | |
$ | 2,980,290 | | |
$ | 182,625 | | |
$ | 3,299,484 | | |
$ | 12,086,223 | |
| Current liabilities | |
$ | 3,308,178 | | |
$ | 2,917,182 | | |
$ | 1,383,933 | | |
$ | 211,366 | | |
$ | 2,479,698 | | |
$ | 10,300,357 | |
| Non-current liabilities | |
$ | 135,209 | | |
$ | - | | |
$ | 1,754,513 | | |
$ | - | | |
$ | - | | |
$ | 1,889,722 | |
| Total liabilities | |
$ | 3,443,387 | | |
$ | 2,917,182 | | |
$ | 3,138,446 | | |
$ | 211,366 | | |
$ | 2,479,698 | | |
$ | 12,190,079 | |
| Net liabilities | |
$ | (1,830,200 | ) | |
$ | 1,093,455 | | |
$ | (158,156 | ) | |
$ | (28,741 | ) | |
$ | 819,786 | | |
$ | (103,856 | ) |
|