RELATED PARTY TRANSACTIONS (Tables)

3 Months Ended

Sep. 30, 2025

Related Party Transactions [Abstract]

SCHEDULE OF RELATED PARTIES

Name of Related Party	Relationship to the Company
Yun-Kuang Kung	Son of Shang-Chiai Kung, who is the Chairman of Vivic Corp.
Kung Hwang Liu Shiang	Director and Spouse of Shang-Chiai Kung, who is the Chairman of Vivic Corp.
Shang-Chiai Kung	Chairman of Vivic Corp.
Kun-Teng Liao*	COO
Tse-Ling Wang	CEO
Weiguan Ship	Yun-Kuang Kung acquired 100% ownership of this entity from Vivic Corp. in July 2023
Jiazhou Yacht Company Limited	Yun-Kuang Kung has 100% ownership of this entity
Fujian Jiaxin Yacht Company Limited	Yun-Kuang Kung has 100% ownership of this entity
Anhua Tu	Shareholder of Vivic corp.
Chengwei Kung	Grandson of the Chairman of Vivic Crop

* On October 9, 2024, Kun-Teng Liao resigned from his positions with the Company and ceased to be Secretary and a Board Member. Mr. Kun-Teng Liao began to function in the capacity of the Company’s Chief Operating Officer and was officially appointed as the Company’s Chief Operating Officer effective January 25, 2025.

SCHEDULE OF DUE FROM RELATED PARTY

Due from related parties consisted of the following:

Name	September 30, 2025		June 30, 2025
Weiguan Ship (1)	$	1,714,752	$	2,512,934
Anhua Tu		42,000
Total	$	1,756,752	$	2,512,934

As of September 30, 2025, the due from related parties consisted of the following:

(1) The Company had a receivable from Weiguan Ship for $1,714,752 as of September 30, 2025. Weiguan Ship was owned by the Company prior to June 30, 2023, any amount due was eliminated at consolidation prior to June 30, 2023.   On September 30, 2025, Vivic Corp. (“Party A”) entered into a Debt and Obligation Transfer Agreement with Yun-Kuang Kung (“Party B”), Kung Hwang Liu Shiang (“Party C”), and Weiguan Ship (“Party D”). Pursuant to the agreement, Party C transferred its creditor rights, with an outstanding balance of approximately $0.35 million, to Party B, and Party B agreed to accept such creditor rights.   As the legal representative of Party D, Party B also agreed to offset the transferred creditor rights against the debt owed by Party D to Party A. Subsequently, Party B agreed to offset $0.30 million of its creditor rights against the debt owed by Party D to Party A. Upon this settlement, the corresponding portion of the creditor–debtor relationship was fully resolved, and neither party shall have any further claims or liabilities related to that portion.   After the completion of this Debt and Obligation Transfer Agreement, the total outstanding amount due from Weiguan Ship is $1.6 million.

SCHEDULE OF DUE TO RELATED PARTIES

Due to related parties consisted of the following:

Name	September 30, 2025		June 30, 2025
Kung Hwang Liu Shiang	$	2,823	$	54,205
Yun-Kuang Kung		106,198		106,198
Shang-Chiai Kung		178,651		178,651
Chengwei Kung		50,000		-
Total	$	337,672	$	339,054