Income Tax (Tables)

12 Months Ended

Jun. 30, 2025

Income Tax [Abstract]

Schedule of Provision for Income Taxes

The components of the income tax provision were as follows:

	For the years ended June 30,
	2025		2024			2023
Current income tax expense		212,115		129,456			22,319
Deferred income tax expense (benefit)		695		(669	)		8,964
Total income tax expenses	$	212,810	$	128,787		$	31,283

Schedule of Reconciliation of Effective Tax Rate

A reconciliation between the statutory tax rate to income before income taxes and the actual provision for income taxes was as follows:

	For the years ended June 30,
	2025			2024			2023
Income before income tax	$	1,012,147		$	1,009,004		$	361,815
Hong Kong income tax statutory rate		16.5	%		16.5	%		16.5	%
Income tax at statutory rate		167,004			166,486			59,699
Preferential tax rate*		(23,842	)		(37,139	)		(26,135	)
Utilization of tax losses carried forward from prior year		—			—			(8,973	)
Non-deductible expense		67,197			—			—
Permanent differences		2,451			(560	)		6,692
Income tax expenses	$	212,810		$	128,787		$	31,283

* With effective from April 1, 2018, the provision for Hong Kong current tax is based on a preferential rate of 8.25% on the first approximately $255,000 (HKD2,000,000) of the assessable income as determined in accordance with the relevant income tax rules and regulations of Hong Kong. In addition, each entity was entitled to a 100% waiver of the profit tax subject to a ceiling of HKD1,500 (approximately $190), HKD3,000 (approximately $380) and HKD6,000 (approximately $760) for the taxable years of 2025, 2024 and 2023, respectively.

Schedule of Deferred Taxe Assets and Liabilities

Deferred tax assets and liabilities are comprised of the following:

	As of June 30,
	2025			2024
Deferred tax assets:
Operating lease liabilities	$	7,067		$	19,388
Total deferred tax assets	$	7,067		$	19,388
Deferred tax liabilities:
Right of use assets – operating lease	$	(6,944	)	$	(18,570	)
Total deferred tax liabilities	$	(6,944	)	$	(18,570	)
Deferred tax assets, net	$	123		$	818