LEASES (Tables)
|
3 Months Ended |
Sep. 30, 2025 |
|---|
| Leases |
|
| SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO LEASE |
Supplemental
balance sheet information related to leases was as follows:
SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO LEASE
| |
|
As
of
September
30, 2025
|
|
|
As
of
June
30, 2025
|
|
| Assets |
|
|
|
|
|
|
| Operating
lease assets, net |
|
$ |
653,418 |
|
|
$ |
809,513 |
|
| |
|
|
|
|
|
|
|
|
| Liabilities |
|
|
|
|
|
|
|
|
| Current |
|
|
|
|
|
|
|
|
| Operating |
|
$ |
401,655 |
|
|
$ |
433,242 |
|
| Operating,
Current |
|
$ |
401,655 |
|
|
$ |
433,242 |
|
| Non-current |
|
|
|
|
|
|
|
|
| Operating |
|
|
224,417 |
|
|
|
333,374 |
|
| Operating, Noncurrent |
|
|
224,417 |
|
|
|
333,374 |
|
| Total
Lease Liabilities |
|
$ |
626,072 |
|
|
$ |
766,616 |
|
|
| SCHEDULE OF COMPONENTS OF LEASE COST |
The
components of lease cost were as follows:
SCHEDULE OF COMPONENTS OF LEASE COST
| |
|
2025 |
|
|
2024 |
|
| |
|
For
the Three Months Ended September 30, |
|
| |
|
2025 |
|
|
2024 |
|
| |
|
|
|
|
|
|
| Amortization of finance lease assets |
|
$ |
8,125 |
|
|
$ |
13,877 |
|
| Interest on finance lease obligation |
|
|
3,042 |
|
|
|
3,087 |
|
| Operating lease cost |
|
|
81,627 |
|
|
|
99,846 |
|
| Short term lease cost |
|
|
76,465 |
|
|
|
49,563 |
|
| Sub lease income |
|
|
(8,974 |
) |
|
|
(8,406 |
) |
| Total lease cost |
|
$ |
160,285 |
|
|
$ |
157,967 |
|
|
| SCHEDULE OF LEASE TERM AND DISCOUNT RATE |
Lease
term and discount rate were as follows:
SCHEDULE OF LEASE TERM AND DISCOUNT RATE
| |
|
As of |
|
|
As of |
|
| |
|
September
30, 2025 |
|
|
June
30, 2025 |
|
| |
|
|
|
|
|
|
| Weighted
average remaining lease term - Operating leases |
|
|
1.29
Years |
|
|
|
1.44
Years |
|
| |
|
|
|
|
|
|
|
|
| Weighted average discount
rate - Operating leases |
|
|
4.9 |
% |
|
|
4.8 |
% |
|
| SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES |
Supplemental
disclosures of cash flow information related to leases were as follows:
SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES
| |
|
2025 |
|
|
2024 |
|
| |
|
For the Three Months Ended
September 30,
|
|
| |
|
2025 |
|
|
2024 |
|
| |
|
|
|
|
|
|
| Operating
cash flows related to operating leases |
|
$ |
75,824 |
|
|
$ |
91,641 |
|
| |
|
|
|
|
|
|
|
|
| Operating cash flows
related to finance leases |
|
$ |
3,042 |
|
|
$ |
3,087 |
|
| |
|
|
|
|
|
|
|
|
| Financing cash flows
related finance leases |
|
$ |
15,109 |
|
|
$ |
5,516 |
|
|
| SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES |
Maturities
of operating lease liabilities were as follows as of September 30, 2025:
SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES
| |
|
Amount |
|
| Within year
1 |
|
$ |
428,605 |
|
| Within year 2 |
|
|
173,187 |
|
| Within year 3 |
|
|
63,507 |
|
| Within
year 4 |
|
|
351 |
|
| Total Lease Payments |
|
|
665,650 |
|
| Less: Imputed interest |
|
|
(39,578 |
) |
| Present Value of lease liabilities |
|
|
626,072 |
|
| Less: Current portion |
|
|
(401,655 |
) |
| Non-Current portion |
|
$ |
224,417 |
|
|