Prepaid Expenses and Other Current Assets

12 Months Ended

Jun. 30, 2026

Prepaid Expenses and Other Current Assets [Abstract]

PREPAID EXPENSES AND OTHER CURRENT ASSETS

NOTE 5. PREPAID EXPENSES AND OTHER CURRENT ASSETS

As of June 30, 2026 and 2025, prepaid expenses and other current assets consisted of the following:

		As of June 30,				As of June 30,
		2026				2025
Prepayment for inventory purchases		$	469,058			$	1,133,083
Prepayments			170,585				270,545
Other receivable			497,786				437,146
Prepaid provisional tax			705,152				323,797
Reserve for return inventory			676,548				79,934
Total		$	2,519,129			$	2,244,505

For the year ended June 30, 2026, the Company recorded an impairment charge $539,497 related to prepayments for inventory purchase that management determined to be fully unrecoverable.