Quarterly report [Sections 13 or 15(d)]

LEASES (Tables)

v3.25.4
LEASES (Tables)
 6 Months Ended
Dec. 31, 2025
Leases  
SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO LEASE

Supplemental balance sheet information related to leases was as follows:

 

    As of     As of  
    December 31, 2025     June 30, 2025  
Assets                
Operating lease assets, net   $ 1,015,011     $ 809,513  
                 
Liabilities                
Current                
Operating   $ 542,022     $ 433,242  
Non-current                
Operating     414,725       333,374  
Total Lease Liabilities   $ 956,747     $ 766,616  
SCHEDULE OF COMPONENTS OF LEASE COST

The components of lease cost were as follows:

 

                         
    For the Three Months     For the Six Months  
    Ended December 31,     Ended December 31,  
    2025     2024     2025     2024  
                         
Amortization of finance lease assets   $ 8,015     $ 7,720     $ 16,140     $ 21,597  
Interest on finance lease obligation     3,001       2,907       6,043       5,994  
Operating lease cost     181,861       98,492       263,488       198,338  
Short term lease cost     80,964       60,477       157,429       110,040  
Sub lease income     (8,854 )     (8,514 )     (17,828 )     (16,920 )
Total lease cost   $ 264,987     $ 161,082     $ 425,272     $ 319,049  
SCHEDULE OF LEASE TERM AND DISCOUNT RATE

Lease term and discount rate were as follows:

 

    As of     As of  
    December 31, 2025     June 30, 2025  
             
Weighted average remaining lease term - Operating leases     1.06 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:

 

             
    For the Six Months  
    Ended December 31,  
    2025     2024  
             
Operating cash flows related to operating leases   $ 295,894     $ 185,514  
                 
Operating cash flows related to finance leases   $ 6,042     $ 5,994  
                 
Financing cash flows related finance leases   $ 6,021     $ 9,296  
SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES

Maturities of operating lease liabilities were as follows as of December 31, 2025:

 

    Amount  
Within year 1   $ 577,728  
Within year 2     273,739  
Within year 3     148,238  
Within year 4     11,092  
Total Lease Payments     1,010,797  
Less: Imputed interest     (54,050 )
Present Value of lease liabilities     956,747  
Less: Current portion     (542,022 )
Non-Current portion   $ 414,725