LEASES (Tables)
|
9 Months Ended |
Mar. 31, 2026 |
|---|
| 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 |
|
|
As of |
|
| |
|
March 31, 2026 |
|
|
June 30, 2025 |
|
| Assets |
|
|
|
|
|
|
| Operating lease assets, net |
|
$ |
869,191 |
|
|
$ |
809,513 |
|
| |
|
|
|
|
|
|
|
|
| Liabilities |
|
|
|
|
|
|
|
|
| Current |
|
|
|
|
|
|
|
|
| Operating |
|
$ |
479,751 |
|
|
$ |
433,242 |
|
| Operating lease liability,
Current |
|
$ |
479,751 |
|
|
$ |
433,242 |
|
| Non-current |
|
|
|
|
|
|
|
|
| Operating |
|
|
363,430 |
|
|
|
333,374 |
|
| Operating
lease liability, Noncurrent |
|
|
363,430 |
|
|
|
333,374 |
|
| Total Lease Liabilities |
|
$ |
843,181 |
|
|
$ |
766,616 |
|
|
| SCHEDULE OF COMPONENTS OF LEASE COST |
The components of lease cost were as follows:
SCHEDULE OF COMPONENTS OF LEASE COST
| |
|
2026 |
|
|
2025 |
|
|
2026 |
|
|
2025 |
|
| |
|
For
the Three Months
Ended March 31,
|
|
|
For
the Nine Months
Ended March 31,
|
|
| |
|
2026 |
|
|
2025 |
|
|
2026 |
|
|
2025 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Amortization of finance lease assets |
|
$ |
8,119 |
|
|
$ |
7,584 |
|
|
$ |
24,259 |
|
|
$ |
29,181 |
|
| Interest on finance lease obligation |
|
|
3,040 |
|
|
|
2,839 |
|
|
|
9,083 |
|
|
|
8,833 |
|
| Operating lease cost |
|
|
166,901 |
|
|
|
97,891 |
|
|
|
430,389 |
|
|
|
296,229 |
|
| Short term lease cost |
|
|
84,737 |
|
|
|
51,551 |
|
|
|
242,166 |
|
|
|
161,591 |
|
| Sub lease income |
|
|
(8,974 |
) |
|
|
(8,406 |
) |
|
|
(26,802 |
) |
|
|
(25,326 |
) |
| Total lease cost |
|
$ |
253,823 |
|
|
$ |
151,459 |
|
|
$ |
679,095 |
|
|
$ |
470,508 |
|
|
| 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 |
|
| |
|
March 31, 2026 |
|
|
June 30, 2025 |
|
| |
|
|
|
|
|
|
|
|
| Weighted average remaining lease term - Operating leases |
|
|
2.05
Years |
|
|
|
1.44
Years |
|
| |
|
|
|
|
|
|
|
|
| Weighted average discount rate - Operating leases |
|
|
4.0 |
% |
|
|
4.8 |
% |
|
| SCHEDULE OF SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION RELATED TO LEASES |
Supplemental disclosures of cash flow information related
to leases were as follows:
SCHEDULE OF SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION RELATED TO LEASES
| |
|
2026 |
|
|
2025 |
|
| |
|
For the Nine Months |
|
| |
|
Ended March 31, |
|
| |
|
2026 |
|
|
2025 |
|
| |
|
|
|
|
|
|
| Operating cash flows related to operating leases |
|
$ |
536,206 |
|
|
$ |
280,336 |
|
| |
|
|
|
|
|
|
|
|
| Operating cash flows related to finance leases |
|
$ |
9,081 |
|
|
$ |
8,833 |
|
| |
|
|
|
|
|
|
|
|
| Financing cash flows related finance leases |
|
$ |
9,050 |
|
|
$ |
12,122 |
|
|
| SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES |
Maturities of operating lease liabilities were as follows
as of March 31, 2026:
SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES
| |
|
Amount |
|
| Within year 1 |
|
$ |
509,095 |
|
| Within year 2 |
|
|
257,984 |
|
| Within year 3 |
|
|
118,487 |
|
| Within year 4 |
|
|
118 |
|
| Total Lease Payments |
|
|
885,684 |
|
| Less: Imputed interest |
|
|
(42,503 |
) |
| Present Value of lease liabilities |
|
|
843,181 |
|
| Less: Current portion |
|
|
(479,751 |
) |
| Non-Current portion |
|
$ |
363,430 |
|
|