Commitments and Contingencies

12 Months Ended

Jun. 30, 2025

Commitments and Contingencies [Abstract]

COMMITMENTS AND CONTINGENCIES

15. COMMITMENTS AND CONTINGENCIES

Contingencies

In the ordinary course of business, the Company may be subject to legal proceedings regarding contractual and employment relationships and a variety of other matters. The Company records contingent liabilities resulting from such claims, when a loss is assessed to be probable, and the amount of the loss is reasonably estimable. In the opinion of management, there were no pending or threatened claims and litigation as of June 30, 2025 and up through October 8, 2025, the issuance date of these consolidated financial statements.

Lease commitment

The Company determines if a contract contains a lease at inception. US GAAP requires that the Company’s leases be evaluated and classified as operating or finance leases for financial reporting purposes. The classification evaluation begins at the commencement date and the lease term used in the evaluation includes the non-cancellable period for which the Company has the right to use the underlying asset, together with renewal option periods when the exercise of the renewal option is reasonably certain and failure to exercise such option which results in an economic penalty.

The right-of-use assets relate to leases of office premises and a dormitory for employees in the PRC and the laboratory in Taiwan.

The recognized operating lease ROU assets and lease liabilities as follows:

	June 30, 2025		June 30, 2024
	US$		US$
Operating lease ROU asset		65,399		126,740

	June 30, 2025		June 30, 2024
	US$		US$
Operating lease liabilities
Current portion		35,811		62,211
Non-current portion		5,879		64,529
Total		41,690		126,740

As of June 30, 2025, future minimum lease payments under the non-cancellable operating leases are as follows:

Future payment	US$
2026		36,532
2027		5,929
2028		-
2029		-
2030		-
Thereafter		-
Total future lease payment		42,461
Less: imputed interest		(771	)
Present value of operating lease liabilities		41,690
Operating lease liabilities, current portion		35,811
Operating lease liabilities, non-current portion		5,879

The following summarizes other supplemental information about the Company’s operating lease as of June 30, 2025:

Weighted average discount rate	3.40	%
Weighted average remaining lease term (years)	1.15