v3.26.1
Taxation (Tables)
6 Months Ended
Dec. 31, 2025
Taxation [Abstract]  
Schedule of Income Tax Provision

The income tax provision consists of the following components:

 

  

For the six months ended

December 31,

 
   2025   2024 
Current income tax expenses  $(203)  $595 
Deferred income tax benefit   
-
    (669)
Total income tax benefit  $(203)  $(74)
Schedule of Reconciliation of Tax

The reconciliation of tax computed by applying the statutory income tax rate of 25% for the six months ended December 31, 2025 and 2024 applicable to the PRC operations to income tax expense were as follows:

 

  

For the six months ended

December 31,

 
   2025   2024 
Statutory income tax rate   25.00%   25.00%
Impact of different tax rates in other jurisdictions   (23.26)%   
-
 
Tax effect of preferential tax treatments   (1.40)%   (7.09)%
R&D credit   0.48%   7.73%
Change in valuation allowance   (0.78)%   (26.23)%
Permanent difference   (0.04)%   0.61%
Tax adjustment   0.00%   
-
 
Effective income tax rate  $0.00%  $0.02%
Schedule of Deferred Tax

The tax effects of temporary differences that give rise to the deferred tax balances as of December 31, 2025 and June 30, 2025 are as follows:

 

   As of 
   December 31,
2025
   June 30,
2025
 
Deferred tax assets:        
Credit loss  $196   $2,422 
Net operating losses carried forward   2,519,188    2,442,931 
Subtotal   2,522,384    2,445,353 
Less: valuation allowance   (2,522,384)   (2,445,353)
Total  $
-
   $
-