Accounts Receivable, Net

12 Months Ended

Jun. 30, 2025

Accounts Receivable, Net [Abstract]

ACCOUNTS RECEIVABLE, NET

NOTE 3 — ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consists of the following:

	June 30, 2025			June 30, 2024
Accounts receivable – third-party customers	$	2,983,308		$	2,122,107
Less: allowance for credit loss – third-party customers		(87,728	)		(39,955	)
Accounts receivable from third-party customers, net	$	2,895,580		$	2,082,152
Accounts receivable – related party customers	$	396,331		$	777,396
Less: allowance for credit loss – related party customers		-			(14,111	)
Total accounts receivable, net	$	396,331		$	763,285

Approximately $2.3 million or 77.1% of the accounts receivable from third party customers have been collected as of October 8, 2025.

All the accounts receivable from related party customers have been collected as of October 8, 2025.

The movement of allowance for credit loss for the years ended June 30, 2025 and 2024 is as follows:

	June 30, 2025		June 30, 2024
Beginning balance	$	54,066	$	25,909
Provision of expected credit loss allowance		33,432		28,157
Effect of foreign exchange translation		230		-
Ending balance	$	87,728	$	54,066

The Company recorded addition of allowance for credit loss of $33,432 and $28,157 for the years ended June 30, 2025 and 2024, respectively.