Income Taxes (Tables)

6 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Profit or Loss Before Income Tax

Composition of profit or loss before income tax for the periods presented by jurisdictions is as follows:

	For the Six Months Ended December 31,
	2025			2024
	US$			US$
Hong Kong, PRC		1,052,275			929,508
Other jurisdictions		1,184,485			951
Total		(132,210	)		930,459

Schedule of Income Tax Expense

Composition of income tax expense for the periods presented are as follows:

	For the Six Months Ended December 31,
	2025			2024
	US$			US$
Income before income tax expense		109,509			132,180
Deferred income tax expense/(benefit)		(32,232	)		-
Total		77,277			132,180

Schedule of Reconciliation of the Income Tax Expense

Reconciliation of the income tax expense computed by applying the Hong Kong statutory profits tax rate of 16.5% to the Group’s income (loss) before income taxes for the six months ended December 31, 2024 is as follows:

	For the Six Months Ended December 31, 2024
	US$
Income before income tax expense		930,459
Hong Kong statutory profits tax rate		16.50	%
Income tax at PRC statutory income tax rate		153,526
Difference due to preferential tax		(21,346	)
Income tax expense		132,180

Schedule of Reconciliation Between Statutory Tax Rate and Effective Tax Rate

In accordance with the updated requirements of ASU 2023 - 09, reconciliation between the statutory tax rate and the Group’s effective tax rate for the year ended December 31, 2025 is as follows:

	For the Six Months Ended December 31, 2025
	US$
	Amount			Percent
Profit before income taxes		(132,210	)
Income tax expense computed at Hong Kong statutory profits tax rate of 16.5%		(21,816	)		16.5	%
Foreign tax effects		195,187			(147.6)	%
Non-taxable or non-deductible items		(43,602	)		33.0	%
Other adjustments
Two-tiered profits tax relief		(21,156	)		16.0	%
Changes in valuation allowance		(31,336	)		23.7	%
Income tax expense		77,277			(58.5)	%

Schedule of Deferred Tax Assets and Liabilities

The Group’s deferred tax assets and liabilities consist of the following components:

	As of December 31,
	2025			2024
Deferred tax assets	US$			US$
Allowance against receivables		32,070			-
Lease liability		47,697			-
Net operating loss carry-forwards		330			-
Less: Valuation allowance		(330	)		-
Subtotal		79,767			-
Deferred tax liabilities
Right-of-use assets		(47,470	)		-
Subtotal		(47,470	)		-
Total deferred tax assets, net		32,297			-