Summary of Significant Accounting Policies (Tables)

12 Months Ended

Jun. 30, 2025

Summary of Significant Accounting Policies [Abstract]

Schedule of Accounts Receivable Reconciliation with Customers

Accounts receivable reconciliation with customers is as follows:

	June 30, 2025			June 30, 2024
Balance at the beginning of the year	$	28,297,491		$	76,690,246
Converted into accounts receivable due to performance of the contract		159,830,431			149,636,399
Customer payments received in the current period		(160,909,662	)		(198,029,154	)
Provision for credit loss		-			-
Balance at the ending of the year	$	27,218,260		$	28,297,491

Schedule of Depreciation and Amortization of Property and Equipment Useful Life

Depreciation of property and equipment are provided using the straight-line method over their expected useful lives, as follows:

	Useful life
Office equipment and furniture	3 years
Automobiles	5 years
Leasehold improvement	Lesser of useful life and lease term

Schedule of Currency Exchange Rates

The following table outlines the currency exchange rates that were used in creating the consolidated financial statements in this report:

	June 30, 2025	June 30, 2024	June 30, 2023
Period-end spot rate	US$1=RMB 7.1586	US$1=RMB 7.1268	US$1=RMB 7.2254
Average rate	US$1=RMB 7.1515	US$1=RMB 7.1245	US$1=RMB 6.9881

Schedule of Contract Liabilities

The Company’s contract liabilities, which are reflected in its consolidated balance sheets as deferred revenue of $2,218,095 and $3,037,609 as of June 30, 2025 and 2024, respectively. Costs of fulfilling customers’ purchase orders, such as shipping, handling and delivery, which occur prior to the transfer of control, are recognized in selling expense when incurred.

	June 30, 2025			June 30, 2024
Balance at the beginning of the year	$	3,037,609		$	1,671,353
Cash received in advance		368,582,387			321,360,209
Revenue recognized from opening balance of contract liabilities		(2,957,143	)		(1,662,907	)
Revenue recognized from contract liabilities arising during the period		(366,444,758	)		(318,331,046	)
Balance at the ending of the year	$	2,218,095		$	3,037,609

Schedule of Total Revenues by Product and Service Type

The summary of the Company’s total revenues by product and service type for the years ended June 30, 2025, 2024 and 2023 was as follows:

	For the years ended June 30,
	2025		2024		2023
Sales of electronic components products:
Semiconductor:
Integrated Circuits	$	103,996,133	$	93,611,171	$	36,208,767
Power/Circuit Protection		14,705,571		2,135,446		13,902,350
Discrete		9,976,721		997,097		16,047,821
Passive Components		9,233,555		5,706,403		99,326,417
Optoelectronics/Electromechanical		11,750,060		17,733,992		8,535,997
Other semiconductor products		21,547,984		3,954,028		15,366,941
Equipment, tools and others:
Equipment		3,620		29,665,978		10,102,545
Tools and others		13,316,037		21,516,780		11,632,317
Total sales of electronic components products		184,529,681		175,320,895		211,123,155
Service commission fees		2,519,010		2,612,995		3,282,071
Total revenue	$	187,048,691	$	177,933,890	$	214,405,226

Schedule of Basic and Diluted Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per share for the year ended June 30, 2025 and 2024:

	For the years ended June 30,
	2025		2024			2023
Numerator:
Net (loss)/income attributable to ordinary shareholders	$	1,194,497	$	(2,272,297	)	$	1,751,170
Denominator:
Weighted-average number of ordinary shares outstanding – basic		11,553,669		10,415,461			9,201,374
Outstanding options		-		730,637			742,762
Potentially dilutive shares from outstanding options		-		669,110			717,557
Weighted-average number of ordinary shares outstanding – diluted		11,553,669		11,084,571			9,918,931
(Loss)Earnings per share – basic	$	0.10	$	(0.22	)	$	0.19
(Loss)Earnings per share – diluted	$	0.10	$	(0.20	)	$	0.18