Related Party Transactions

12 Months Ended

Jun. 30, 2025

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS

12. RELATED PARTY TRANSACTIONS

These related parties of the Company with whom transactions are reported in these financial statements are as follows:

Name of Related Party	Relationship to Us
Yi Lu, Ph.D.	Chairman of the Board and Chief Executive Officer of the Company
Hung To Pau, Ph.D.	Stockholder of the Company
Steven I-Fang Cheng, Ph.D.	Director and Chief Technology Officer of the Company
Chen-Yi Lee	Chen-Yi Lee is the sole director and the controlling person of Advance On Ventures Limited, which owns 10.92% equity interest in the Company and has sole voting and dispositive power over shares beneficially owned by Advance On Ventures Limited. Chen-Yi Lee is also the Stockholder of the Company
Advance On Ventures Limited	Stockholder of the Company
Well Fancy Development Ltd	Hung To Pau is the director and stockholder of the entity
Shanghai Junfu Electronic Technology Co., Ltd.	Hung To Pau is the legal person and stockholder of the entity

In the ordinary course of business, during the fiscal years ended June 30, 2025 and 2024, the Company was involved in certain transactions, either at cost or current market prices, and on the normal commercial terms with related parties. The following table provides the transactions with these parties for the years as presented (for the portion of such period that they were considered related):

	June 30, 2025		June 30, 2024
	US$		US$
Amount due to related parties – major stockholders
Name of related party
Yi Lu, Ph.D. (1)		122,626		110,268
Chen-Yi Lee (2)		5,436		3,544
Hung To Pau, Ph.D. (3)		44,705		-
		172,767		113,812
Amount due to related parties – related corporations
Current:
Name of related party
Well Fancy Development Ltd (4)		211,083		-
Shanghai Junfu Electronic Technology Co., Ltd. (5)		704,953		674,262
		916,036		674,262
Non-Current:
Name of related party
Well Fancy Development Ltd (4)		69,975		-
Shanghai Junfu Electronic Technology Co., Ltd. (5)		69,797		-
		139,772		-

1. Advanced Biomed Inc.(Taiwan) entered into an unsecured, interest-free loan to Yi Lu amounting to NTD 3,578,212 (approximately US$122,626) for general working capital in January 2023. As of June 30, 2025 and 2024, the loan balance due to Yi Lu amounted to US$122,626 and US$110,268, respectively.

2. Payments of expenses on behalf of Advanced Biomed Inc. (Taiwan).

3. Advanced Biomed Inc.(HK) entered into one unsecured, interest-free loan to Hung To Pau, Ph.D. amounting to US$200,000 for general working capital in July 2024 and the amount was full settled in 2025. And Shanghai Sglcell Biotech Co., Ltd entered into three unsecured, interest-free loans to Hung To Pau, Ph.D. amounting to RMB122,566 (approximately US$17,110), RMB121,681 (approximately US$16,986) and RMB76,000 (approximately US$10,609) for general working capital in October 2024, November 2024 and December 2024. As of June 30, 2025, the loan balance due to Hung To Pau, Ph.D. totally amounted to RMB320,247 (approximately US$44,705) for general working capital.

4. Advanced Biomed Inc.(Taiwan) entered into seven unsecured, interest-free loans to Well Fancy Development Ltd amounting to NTD 5,740,600 (approximately US$196,731), NTD 1,911,944 (approximately US$65,522), NTD 1,906,840 (approximately US$65,347), NTD 3,121,500 (approximately US$106,974), NTD 1,798,060 (approximately US$61,620), NTD 1,291,552 (approximately US$44,262) and NTD 455,992 (approximately US$15,627) for general working capital in July 2024, October 2024, November 2024, December 2024, January 2025, February 2025 and March 2025. In March 2025, Advanced Biomed Inc.(HK) paid US$550,000 to Well Fancy Development Ltd for Advanced Biomed Inc.(Taiwan)’s debt. And Advanced Biomed Inc. entered into two unsecured, interest-free loan to Well Fancy Development Ltd amounting to US$119,975 and US$205,000 for general working capital in November 2024 and March 2025. In March 2025, Advanced Biomed Inc. paid US$50,000 to Well Fancy Development Ltd for repayment. As of June 30, 2025, the loan balance due to Well Fancy Development Ltd totally amounted to NTD 177,488(approximately US$6,083) and US$274,975 for general working capital.

5. Shanghai Sglcell Biotech Co., Ltd entered into nine unsecured, interest-free loans to Shanghai Junfu Electronic Technology Co., Ltd. amounting to RMB500,000 (approximately US$69,797) in April 2023, May 2023, June 2023 and September 2023, respectively, and RMB700,000 (approximately US$97,716), RMB1,000,000 (approximately US$139,595), RMB500,000 (approximately US$69,797), RMB700,000 (approximately US$97,716) and RMB650,000 (approximately US$90,738) in January 2024, March 2024, March 2024, June 2024 and October 2024, respectively, for general working capital. As of June 30, 2025 and 2024 the loan balance due to Shanghai Junfu Electronic Technology Co., Ltd totally amounted to RMB5,550,000 (approximately US$774,750) and RMB4,900,000 (approximately to US$674,262), respectively.