TAXES (Tables)

12 Months Ended

Jun. 30, 2025

SCHEDULE OF DEFERRED INCOME TAXES ASSETS AND LIABILITIES

The following table sets forth the significant components of the deferred tax assets and liabilities of the Company as of June 30, 2025 and 2024:

	June 30, 2025			June 30, 2024
Deferred tax assets on
Net operating loss carryforwards:
- United States	$	645,776		$	26,009
- Taiwan		113,709			-
- Hong Kong		629			437
Total		760,115			26,446
Less: valuation allowance		(760,115	)		(26,446	)
Deferred tax assets, net	$	-		$	-

UNITED STATES

SCHEDULE OF EFFECTIVE INCOME TAX RATE

The reconciliation of income tax rate to the US effective income tax rate based on income before income taxes for the years ended June 30, 2025 and 2024 are as follows:

	Years ended June 30,
	2025			2024
Income (Loss) before income taxes	$	(3,520,983	)	$	3,004,713
Statutory income tax rate		(739,406	)		630,990
Tax rate difference		5,738			(92,355	)
Prior year tax adjustment		(74,976	)		-
Valuation allowance		734,412			(384,436	)
Income tax expense	$	(74,232	)	$	154,199