UNITED STATES
SECURITIES AND EXCHANGE
COMMISSION
WASHINGTON, D.C. 20549
FORM 10-Q
☒
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the quarterly period
ended September 30, 2023
☐
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
Commission file number
001-38767
DATASEA INC.
(Exact name of registrant
as specified in its charter)
Nevada | | 45-2019013 |
(State or other jurisdiction of | | (I.R.S. Employer |
incorporation or organization) | | Identification No.) |
20th Floor, Tower B, Guorui Plaza 1 Ronghua South Road, Technological Development Zone Beijing, People’s Republic of China | | 100176 |
(Address of principal executive offices) | | (Zip Code) |
+86 10-56145240 |
(Registrant’s telephone number, including area code) |
N/A
(Former name, former address
and former fiscal year, if changed since last report)
Securities registered pursuant to Section 12(b) of the Act:
Title of each class | | Trading Symbol | | Name of each exchange on which registered |
Common Stock, $0.001 par value | | DTSS | | NASDAQ Capital Market |
Indicate by check mark whether the registrant
(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12
months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements
for the past 90 days. Yes ☒ No ☐
Indicate by check mark whether the registrant
has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405
of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes
☒ No ☐
Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,”
and “emerging growth company” in Rule 12b-2 of the Exchange Act.
☐ | Large accelerated filer | ☐ | Accelerated filer |
☒ | Non-accelerated filer | ☒ | Smaller reporting company |
| | ☐ | Emerging growth company |
If an emerging growth company, indicate by check
mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate by check mark whether the registrant
is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐
No ☒
As of November 12, 2023, 38,073,234 shares of common
stock, $0.001 par value per share, were outstanding.
DATASEA INC.
TABLE OF CONTENTS
PART I - FINANCIAL INFORMATION
DATASEA INC.
CONSOLIDATED BALANCE SHEETS
| |
SEPTEMBER 30,
2023
(UNAUDITED) | | |
JUNE 30,
2023 | |
| |
| | |
| |
ASSETS | |
| | |
| |
CURRENT ASSETS | |
| | |
| |
Cash | |
$ | 1,218,748 | | |
$ | 19,728 | |
Accounts receivable | |
| 22,158 | | |
| 255,725 | |
Inventory, net | |
| 242,789 | | |
| 241,380 | |
Value-added tax prepayment | |
| 70,115 | | |
| 71,261 | |
Prepaid expenses and other current
assets | |
| 6,358,043 | | |
| 701,423 | |
Total current assets | |
| 7,911,853 | | |
| 1,289,517 | |
| |
| | | |
| | |
NONCURRENT ASSETS | |
| | | |
| | |
Long-term investment | |
| 55,713 | | |
| 55,358 | |
Property and equipment, net | |
| 67,700 | | |
| 85,930 | |
Intangible assets, net | |
| 715,079 | | |
| 1,185,787 | |
Right-of-use assets, net | |
| 65,854 | | |
| 137,856 | |
Total noncurrent assets | |
| 904,346 | | |
| 1,464,931 | |
| |
| | | |
| | |
TOTAL ASSETS | |
$ | 8,816,199 | | |
$ | 2,754,448 | |
| |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ EQUITY | |
| | | |
| | |
CURRENT LIABILITIES | |
| | | |
| | |
Accounts payable | |
$ | 296,177 | | |
$ | 1,005,059 | |
Short term loan | |
| 496,035 | | |
| 594,906 | |
Unearned revenue | |
| 473,061 | | |
| 609,175 | |
Accrued expenses and other payables | |
| 642,294 | | |
| 1,409,939 | |
Due to related parties | |
| 494,927 | | |
| 1,162,856 | |
Operating lease liabilities | |
| 34,367 | | |
| 124,640 | |
Loan payables - current | |
| 2,032,920 | | |
| - | |
Total current liabilities | |
| 4,469,781 | | |
| 4,906,575 | |
| |
| | | |
| | |
NONCURRENT LIABILITIES | |
| | | |
| | |
Operating lease liabilities | |
| 17,781 | | |
| 26,449 | |
Loan payables - non-current | |
| 20,560 | | |
| 1,401,521 | |
Total noncurrent liabilities | |
| 38,341 | | |
| 1,427,970 | |
| |
| | | |
| | |
TOTAL LIABILITIES | |
| 4,508,122 | | |
| 6,334,545 | |
| |
| | | |
| | |
COMMITMENTS AND CONTINGENCIES | |
| | | |
| | |
| |
| | | |
| | |
STOCKHOLDERS’ EQUITY (DEFICIT) | |
| | | |
| | |
Common stock, $0.001 par value, 375,000,000 shares authorized, 38,073,234 and 27,784,133 shares issued and outstanding as of September 30, 2023 and June 30, 2023, respectively | |
| 38,073 | | |
| 27,784 | |
Additional paid-in capital | |
| 32,194,070 | | |
| 24,122,973 | |
Accumulated comprehensive income | |
| 232,036 | | |
| 393,252 | |
Accumulated deficit | |
| (28,085,314 | ) | |
| (28,063,258 | ) |
TOTAL COMPANY STOCKHOLDERS’ EQUITY (DEFICIT) | |
| 4,378,865 | | |
| (3,519,249 | ) |
| |
| | | |
| | |
Noncontrolling interest | |
| (70,788 | ) | |
| (60,848 | ) |
| |
| | | |
| | |
TOTAL EQUITY (DEFICIT) | |
| 4,308,077 | | |
| (3,580,097 | ) |
| |
| | | |
| | |
TOTAL LIABILITIES
AND EQUITY (DEFICIT) | |
$ | 8,816,199 | | |
$ | 2,754,448 | |
The accompanying notes are
an integral part of these consolidated financial statements.
DATASEA INC.
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE
LOSS
(UNAUDITED)
| |
THREE MONTHS ENDED SEPTEMBER 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Revenues | |
$ | 6,880,743 | | |
$ | - | |
Cost of goods sold | |
| 6,806,008 | | |
| - | |
| |
| | | |
| | |
Gross profit | |
| 74,735 | | |
| - | |
| |
| | | |
| | |
Operating expenses | |
| | | |
| | |
Selling | |
| 84,447 | | |
| 104,114 | |
General and administrative | |
| 693,060 | | |
| 884,960 | |
Research and development | |
| 155,004 | | |
| 106,628 | |
| |
| | | |
| | |
Total operating expenses | |
| 932,511 | | |
| 1,095,702 | |
| |
| | | |
| | |
Loss from operations | |
| (857,776 | ) | |
| (1,095,702 | ) |
| |
| | | |
| | |
Non-operating income (expenses) | |
| | | |
| | |
Other expenses | |
| (7,864 | ) | |
| (1,239 | ) |
Interest income | |
| 106 | | |
| 64 | |
| |
| | | |
| | |
Total non-operating expenses, net | |
| (7,758 | ) | |
| (1,175 | ) |
| |
| | | |
| | |
Loss before income tax | |
| (865,534 | ) | |
| (1,096,877 | ) |
| |
| | | |
| | |
Income tax | |
| - | | |
| 8 | |
| |
| | | |
| | |
Loss before noncontrolling interest from continuing operation | |
| (865,534 | ) | |
| (1,096,885 | ) |
Loss before noncontrolling interest
from discontinued operation | |
| 833,546 | | |
| (337,062 | ) |
| |
| | | |
| | |
Less: loss attributable to noncontrolling interest from
continuing operation | |
| (9,932 | ) | |
| 5,135 | |
Less: loss attributable to noncontrolling
interest from discontinued operation | |
| - | | |
| (101,759 | ) |
| |
| | | |
| | |
Net loss attribute to noncontrolling
interest | |
| (9,932 | ) | |
| (96,624 | ) |
| |
| | | |
| | |
Net loss to the Company from continuing operation | |
| (855,602 | ) | |
| (1,102,020 | ) |
Net loss to the Company from discontinued operation | |
| 833,546 | | |
| (235,303 | ) |
| |
| | | |
| | |
Net loss to the Company | |
| (22,056 | ) | |
| (1,337,323 | ) |
| |
| | | |
| | |
Other comprehensive item | |
| | | |
| | |
Foreign currency translation gain (loss) attributable
to the Company | |
| (161,216 | ) | |
| 12,338 | |
Foreign currency translation gain
(loss) attributable to noncontrolling interest | |
| 29,734 | | |
| (3,690 | ) |
| |
| | | |
| | |
Comprehensive loss attributable to
the Company | |
$ | (183,272 | ) | |
$ | (1,324,985 | ) |
| |
| | | |
| | |
Comprehensive income (loss) attributable
to noncontrolling interest | |
$ | 19,802 | | |
$ | (100,314 | ) |
| |
| | | |
| | |
Basic and diluted net loss per share | |
$ | (0.00 | ) | |
$ | (0.05 | ) |
| |
| | | |
| | |
Weighted average shares used for computing basic and diluted loss per share | |
| 29,445,992 | | |
| 24,324,633 | |
The accompanying notes are
an integral part of these consolidated financial statements.
DATASEA INC.
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’
EQUITY
THREE MONTHS ENDED SEPTEMBER 30, 2023 AND 2022
(UNAUDITED)
| |
Common Stock | | |
Additional
paid-in | | |
Accumulated | | |
Accumulated
other
comprehensive | | |
| | |
Noncontrolling | |
| |
Shares | | |
Amount | | |
capital | | |
deficit | | |
income | | |
Total | | |
interest | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance at July 1, 2023 | |
| 27,784,133 | | |
$ | 27,784 | | |
$ | 24,122,973 | | |
$ | (28,063,258 | ) | |
$ | 393,252 | | |
$ | (3,519,249 | ) | |
$ | (60,848 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net loss | |
| - | | |
| - | | |
| - | | |
| (22,056 | ) | |
| - | | |
| (22,056 | ) | |
| (9,932 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance of common stock for equity financing | |
| 10,289,101 | | |
| 10,289 | | |
| 8,050,997 | | |
| - | | |
| - | | |
| 8,061,286 | | |
| - | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Shares issued for stock compensation expense | |
| - | | |
| - | | |
| 20,100 | | |
| - | | |
| - | | |
| 20,100 | | |
| - | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Foreign currency translation loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| (161,216 | ) | |
| (161,216 | ) | |
| (8 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance at September 30, 2023 | |
| 38,073,234 | | |
$ | 38,073 | | |
$ | 32,194,070 | | |
$ | (28,085,314 | ) | |
$ | 232,036 | | |
$ | 4,378,865 | | |
$ | (70,788 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
|
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance at July 1, 2022 | |
| 24,324,633 | | |
$ | 24,325 | | |
$ | 20,729,559 | | |
$ | (18,583,566 | ) | |
$ | 283,587 | | |
$ | 2,453,905 | | |
$ | (854,273 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net loss | |
| - | | |
| - | | |
| - | | |
| (1,337,323 | ) | |
| - | | |
| (1,337,323 | ) | |
| (96,624 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Shares issued for stock compensation expense | |
| - | | |
| - | | |
| 116,250 | | |
| - | | |
| - | | |
| 116,250 | | |
| - | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Foreign currency translation gain (loss) | |
| - | | |
| - | | |
| - | | |
| - | | |
| 12,338 | | |
| 12,338 | | |
| (3,690 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance at September 30, 2022 | |
| 24,324,633 | | |
$ | 24,325 | | |
$ | 20,845,809 | | |
$ | (19,920,889 | ) | |
$ | 295,925 | | |
$ | 1,245,170 | | |
$ | (954,587 | ) |
The accompanying notes are
an integral part of these consolidated financial statements.
DATASEA INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS
(UNAUDITED)
| |
THREE MONTHS ENDED
SEPTEMBER 30 | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Cash flows from operating activities: | |
| | |
| |
Loss including noncontrolling interest | |
$ | (31,988 | ) | |
$ | (1,433,947 | ) |
Adjustments to reconcile loss including noncontrolling
interest to net cash used in operating activities: | |
| | | |
| | |
Gain on disposal of subsidiary | |
| (833,546 | ) | |
| - | |
Depreciation and amortization | |
| 137,873 | | |
| 189,764 | |
Operating lease expense | |
| 74,181 | | |
| 203,111 | |
Stock compensation expense | |
| 20,100 | | |
| 116,250 | |
Changes in assets and liabilities: | |
| | | |
| | |
Accounts receivable | |
| (21,436 | ) | |
| 93,511 | |
Inventory | |
| 137 | | |
| 5,100 | |
Value-added tax prepayment | |
| (14,121 | ) | |
| (8,165 | ) |
Prepaid expenses and other current assets | |
| (5,692,660 | ) | |
| 79,124 | |
Accounts payable | |
| (179,875 | ) | |
| 107,162 | |
Unearned revenue | |
| (45,332 | ) | |
| (142,623 | ) |
Accrued expenses and other payables | |
| (56,515 | ) | |
| 192,535 | |
Payment on operating lease liabilities | |
| (101,231 | ) | |
| (154,519 | ) |
| |
| | | |
| | |
Net cash used in operating activities | |
| (6,744,413 | ) | |
| (752,697 | ) |
| |
| | | |
| | |
Cash flows from investing activities: | |
| | | |
| | |
Acquisition of property and equipment | |
| (330 | ) | |
| (403 | ) |
Acquisition of intangible assets | |
| - | | |
| (73,154 | ) |
Cash disposed due to disposal of subsidiary | |
| (35 | ) | |
| - | |
Long-term investment | |
| - | | |
| (29,288 | ) |
| |
| | | |
| | |
Net cash used in investing activities | |
| (365 | ) | |
| (102,845 | ) |
| |
| | | |
| | |
Cash flows from financing activities: | |
| | | |
| | |
Due to related parties | |
| (675,828 | ) | |
| (30,206 | ) |
Proceeds from loan payables | |
| 879,422 | | |
| 820,508 | |
Repayment of loan payables | |
| (184,425 | ) | |
| - | |
Net proceeds from issuance of common
stock | |
| 8,061,286 | | |
| - | |
| |
| | | |
| | |
Net cash provided by financing activities | |
| 8,080,455 | | |
| 790,302 | |
| |
| | | |
| | |
Effect of exchange
rate changes on cash | |
| (136,657 | ) | |
| (5,903 | ) |
| |
| | | |
| | |
Net increase (decrease) in cash | |
| 1,199,020 | | |
| (71,143 | ) |
| |
| | | |
| | |
Cash, beginning of period | |
| 19,728 | | |
| 164,217 | |
| |
| | | |
| | |
Cash, end of period | |
$ | 1,218,748 | | |
$ | 93,074 | |
| |
| | | |
| | |
Supplemental disclosures of cash flow
information: | |
| | | |
| | |
Cash paid for interest | |
$ | 5,551 | | |
$ | - | |
Cash paid for income tax | |
$ | - | | |
$ | - | |
The accompanying notes are
an integral part of these consolidated financial statements.
DATASEA INC.
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS
SEPTEMBER 30, 2023
(UNAUDITED) AND JUNE 30, 2023
NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS
Datasea Inc. (the “Company”, or “we”,
“us”, “our”) was incorporated in the State of Nevada on September 26, 2014 under the name Rose Rock Inc. and
changed its name to Datasea Inc. on May 27, 2015. On May 26, 2015, the Company’s founder, Xingzhong Sun, sold 6,666,667 shares
of common stock, par value $0.001 per share, of the Company (the “Common Stock”) to Zhixin Liu (“Ms. Liu”),
an owner of Shuhai Skill (HK) as defined below. On October 27, 2016, Mr. Sun sold his remaining 1,666,667 shares of Common
Stock of the Company to Ms. Liu. As a holding company with no material operations, the Company conducts a majority of its business activities
through organizations established in the People’s Republic of China (“PRC), primarily by variable interest entity (the “VIE”).
The Company does not have any equity ownership of its VIE, instead it controls and receives economic benefits of the VIE’s business
operations through certain contractual arrangements.
On October 29, 2015, the Company entered
into a share exchange agreement (the “Exchange Agreement”) with the shareholders (the “Shareholders”) of Shuhai
Information Skill (HK) Limited (“Shuhai Skill (HK)”), a limited liability company (“LLC”) incorporated on May
15, 2015 under the laws of the Hong Kong Special Administrative Region of the People’s Republic of China (the “PRC”).
Pursuant to the terms of the Exchange Agreement, the Shareholders, who own 100% of Shuhai Skill (HK), transferred all of the issued
and outstanding ordinary shares of Shuhai Skill (HK) to the Company for 6,666,667 shares of Common Stock, causing Shuhai Skill
(HK) and its wholly owned subsidiaries, Tianjin Information Sea Information Technology Co., Ltd. (“Tianjin Information” or
“WOFE”), an LLC incorporated under the laws of the PRC, and Harbin Information Sea Information Technology Co., Ltd., an LLC
incorporated under the laws of the PRC, to become wholly-owned subsidiaries of the Company; and Shuhai Information Technology Co., Ltd.,
also an LLC incorporated under the laws of the PRC (“Shuhai Beijing”), to become a VIE of the Company through a series of
contractual agreements between Shuhai Beijing and Tianjin Information. The transaction was accounted for as a reverse merger, with Shuhai
Skill (HK) and its subsidiaries being the accounting survivor. Accordingly, the historical financial statements presented are those of
Shuhai Skill (HK) and its consolidated subsidiaries and VIE.
Following the Share Exchange, the Shareholders,
Zhixin Liu and her father, Fu Liu, owned approximately 82% of the Company’s outstanding shares of Common Stock. As of October
29, 2015, there were 18,333,333 shares of Common Stock issued and outstanding, 15,000,000 of which were beneficially
owned by Zhixin Liu and Fu Liu.
After the Share Exchange, the Company, through
its consolidated subsidiaries and VIE provide smart security solutions primarily to schools, tourist or scenic attractions and public
communities in China.
On October 16, 2019, Shuhai Beijing incorporated
a wholly owned subsidiary, Heilongjiang Xunrui Technology Co. Ltd. (“Xunrui”), which develops and markets the Company’s
smart security system products.
On December 3, 2019, Shuhai Beijing formed Nanjing
Shuhai Equity Investment Fund Management Co. Ltd. (“Shuhai Nanjing”), a joint venture in PRC, in which Shuhai Beijing holds
a 99% ownership interest with the remaining 1% held by Nanjing Fanhan Zhineng Technology Institute Co. Ltd, an unrelated party
that was supported by both Nanjing Municipal Government and Beijing University of Posts and Telecommunications. Shuhai Nanjing was formed
for gaining the easy access to government funding and private financing for the Company’s new technology development and new project
initiation.
In January 2020, the Company acquired ownership
in three entities for no consideration from the Company’s management, which set up such entities on the Company’s behalf
(described below).
On January 3, 2020, Shuhai Beijing entered into
two equity transfer agreements (the “Transfer Agreements”) with the President, and a Director of the Company. Pursuant
to the Transfer Agreements, the Director and the President, each agreed, for no consideration, to (i) transfer his 51% and 49% respective
ownership interests, in Guozhong Times (Beijing) Technology Ltd. (“Guozhong Times”) to Shuhai Beijing; and (ii) transfer
his 51% and 49% respective ownership interests, in Guohao Century (Beijing) Technology Ltd. (“Guohao Century”) to Shuhai
Beijing. Guozhong Times and Guohao Century were established to develop technology for electronic products, intelligence equipment and
accessories, and provide software and information system consulting, installation and maintenance services.
On January 7, 2020, Shuhai Beijing entered into
another equity transfer agreement with the President, the Director described above and an unrelated individual. Pursuant to this
equity transfer agreement, the Director, the President and the unrelated individual each agreed to transfer his 51%, 16%, 33% ownership
interests, in Guozhong Haoze (Beijing) Technology Ltd. (“Guozhong Haoze”) to Shuhai Beijing for no consideration. Guozhong
Haoze was formed to develop and market the smart security system products.
On August 17, 2020, Beijing Shuhai formed a new
wholly-owned subsidiary Shuhai Jingwei (Shenzhen) Information Technology Co., Ltd (“Jingwei”), to expand the security oriented
systems developing, consulting and marketing business overseas.
On November 16, 2020, Guohao Century formed Hangzhou
Zhangqi Business Management Limited Partnership (“Zhangqi”) with ownership of 99% as an ordinary partner.
On November 19, 2020, Guohao Century formed a 51%
owned subsidiary Hangzhou Shuhai Zhangxun Information Technology Co., Ltd (“Zhangxun”) for research and development of 5G
message technology. Zhangqi owns 19% of Zhangxun; accordingly, Guohao Century ultimately owns 69.81% of Zhangxun. On December
20, 2022, Guohao Century acquired a 30% ownership interests of Zhangxun from Zhengmao Zhang at the price of $0.15 (RMB 1.00).
After the transaction, Guohao Century owns 81% of Zhangxun, and Zhangqi owns 19% of Hangzhou Zhangxun; On February 15, 2023,
Guohao Century acquired a 9% ownership interests of Zhangxun from the Zhangqi at the price of $130,434 (RMB 900,000).
After the transaction, Guohao Century owns 90% of Zhangxun, and Zhangqi owns 10% of Hangzhou Zhangxun; as a result, Guohao
Century ultimately owns 99.9 % of Zhangxun. On July 20, 2023, the Company sold Zhangxun to a third party for RMB 2 ($0.28).
On February 16, 2022, Shuhai Jingwei formed Shenzhen
Acoustic Effect Management Limited Partnership (“Shenzhen Acoustic MP”) with 99% ownership interest, the remaining 1%
ownership interest is held by a third party.
On February 16, 2022, Shuhai Jingwei formed Shuhai
(Shenzhen) Acoustic Effect Technology Co., Ltd (“Shuhai Shenzhen Acoustic Effect”), a PRC Company, in which Shuhai Jingwei
holds 60% ownership interest, 10% ownership interest is held by Shenzhen Acoustic MP, and remaining 30% ownership interest
is held by a third party. On October 18, 2022, Shuhai Jingwei acquired 30% ownership interest of Shuhai Acoustic Effect, a PRC Company
from the third party at the price of approximately $0.15 (RMB 1.00). After the transaction, Shuhai Jingwei owns 90% of
Shuhai Shenzhen Effect, and Shenzhen Acoustic MP still owns 10% of Shuhai Shenzhen Effect; accordingly, Shuhai Jingwei ultimately
owns 100% of Shuhai Acoustic Effect. The book value of 30% interest acquired from the third party was $(26,993) due to its
accumulated deficit.
On March 4, 2022, Shuhai Beijing formed Beijing
Yirui Business Management Development Center (“Yirui”) with 99% ownership interest as an ordinary partner, the remaining 1%
ownership interest is held by Zhixin Liu.
On March 4, 2022, Shuhai Beijing formed Beijing
Yiying Business Management Development Center (“Yiying”) with 99% ownership interest as an ordinary partner, the remaining 1%
ownership interest is held by Zhixin Liu.
On July 31, 2023, Datasea establish a wholly
owned subsidiary Datasea Acoustic, LLC (“Datasea Acoustic”) in the state of Delaware for expanding the products to the market
in North America.
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
GOING CONCERN
The accompanying consolidated financial statements
(“CFS”) were prepared assuming the Company will continue as a going concern, which contemplates continuity of operations,
realization of assets, and liquidation of liabilities in the normal course of business. For the three months ended September 30, 2023
and 2022, the Company had a net loss of approximately $22,056 and $1.34 million, respectively. The Company had an accumulated deficit
of approximately $28.09 million as of September 30, 2023, and negative cash flow from operating activities of approximately $6.74 million
and $0.75 million for the three months ended September 30, 2023 and 2022, respectively. The historical operating results including
recurring losses from operations raise doubt about the Company’s ability to continue as a going concern.
On August 1, 2023, the Company entered into two
separate subscription agreements with a certain non-U.S. investor, pursuant to which the Company sold an aggregate of 4,760,000 shares
of common stock at a $1.2 per share purchase price to the investor. On September 21, 2023, the Company received full payment
of RMB 40,000,000 ($5.71 million) from the investor.
On August 15, 2023, the Company entered into
a subscription agreement with another non-U.S. investor, pursuant to which the Company agreed to sell and the investor agreed to
purchase an aggregate of 2,962,963 shares of common stock at a $1.35 per share purchase price, with a total subscription price of
$4,000,000. The investor paid the amount of $714,286 to the Company and the Company issued 529,101 shares as of the date of this
report, and has promised to pay the remaining balance in full by March 2024.
On September 13, 2023, the Company closed an
underwritten public offering of 5,000,000 shares of common stock at a public offering price of $0.40 per share. The gross
proceeds to the Company from this offering are approximately $2 million, before deducting any fees or expenses. In September 2023,
the Company received $1.6 million net proceeds from this offering.
If deemed necessary, management could seek to
raise additional funds by way of admitting strategic investors or. Private or public offerings, or by seeking to obtain loans from banks
or others, to support the Company’s research and development (“R&D”), procurement, marketing and daily operation.
While management of the Company believes in the viability of its strategy to generate sufficient revenues and its ability to raise additional
funds on reasonable terms and conditions, there can be no assurances to that effect. The ability of the Company to continue as a
going concern depends upon the Company’s ability to further implement its business plan and generate sufficient revenue and its
ability to raise additional funds by way of a public or private offering. There is no assurance that the Company will be able to
obtain funds on commercially acceptable terms, if at all. There is also no assurance that the amount of funds the Company might raise
will enable the Company to complete its initiatives or attain profitable operations. If the Company is unable to raise additional funding
to meet its working capital needs in the future, it may be forced to delay, reduce or cease its operations.
BASIS OF PRESENTATION AND
CONSOLIDATION
The CFS were prepared in accordance with accounting
principles generally accepted in the United States of America (“U.S. GAAP”) and applicable rules and regulations of the SEC
regarding CFS. In the opinion of management, such financial information includes all adjustments (consisting only of normal recurring
adjustments, unless otherwise indicated) considered necessary for a fair presentation of our financial position at such date and the
operating results and cash flows for such periods. Operating results for the three months ended September 30, 2023 are not necessarily
indicative of the results that may be expected for the entire year or for any other subsequent interim period. The interim consolidated
financial information should be read in conjunction with the Financial Statements and the notes thereto, included in the Company’s
Annual Report on Form 10-K for the fiscal year ended June 30, 2023, previously filed with the Securities Exchange Commission (“SEC”)
on September 27, 2023.
The accompanying CFS include the financial statements
of the Company and its 100% owned subsidiaries Shuhai Information Skill (HK) Limited (“Shuhai Skill (HK)”), and
Shuhai Information Technology Co., Ltd. (“Tianjin Information”), and its VIE, Shuhai Beijing, and Shuhai Beijing’s 100%
owned subsidiaries – Heilongjiang Xunrui Technology Co. Ltd. (“Xunrui”), Guozhong Times (Beijing) Technology Ltd. (“Guozhong
Times”), Guohao Century (Beijing) Technology Ltd. (“Guohao Century”), Guozhong Haoze, and Shuhai Jingwei (Shenzhen)
Information Technology Co., Ltd. (“Jingwei”), and Guohao Century’s 99% owned subsidiary – Hangzhou Zhangqi
Business Management Partnership (“Zhangqi”, a limited partnership) and 99.81% owned subsidiary – Hangzhou Shuhai
Zhangxun Information Technology Co., Ltd. (“Zhangxun”) which consisted of 90% ownership from Guohao Century and 10%
ownership from Zhangqi, and Shuhai Beijing’s 99% owned subsidiary–- Nanjing Shuhai Equity Investment Fund Management
Co. Ltd. (“Shuhai Nanjing”). During the year ended June 30, 2022, the Company incorporated two new subsidiaries Shuhai (Shenzhen)
Acoustic Effect Technology Co., Ltd (“Shuhai Acoustic”) and Shenzhen Acoustic Effect Management Partnership (“Shenzhen
Acoustic MP”). All significant inter-company transactions and balances were eliminated in consolidation. The chart below depicts
the corporate structure of the Company as of September 30, 2023.
VARIABLE INTEREST ENTITY
Pursuant to Financial Accounting Standards Board
(“FASB”) Accounting Standards Codification (“ASC”) Section 810, “Consolidation” (“ASC 810”),
the Company is required to include in its CFS, the financial statements of Shuhai Beijing, its VIE. ASC 810 requires a VIE to be consolidated
if the Company is subject to a majority of the risk of loss for the VIE or is entitled to receive a majority of the VIE’s residual
returns. A VIE is an entity in which a company, through contractual arrangements, bears the risk of, and enjoys the rewards of such entity,
and therefore the Company is the primary beneficiary of such entity.
Under ASC 810, a reporting entity has a controlling
financial interest in a VIE, and must consolidate that VIE, if the reporting entity has both of the following characteristics: (a) the
power to direct the activities of the VIE that most significantly affect the VIE’s economic performance; and (b) the obligation
to absorb losses, or the right to receive benefits, that could potentially be significant to the VIE. The reporting entity’s determination
of whether it has this power is not affected by the existence of kick-out rights or participating rights, unless a single enterprise,
including its related parties and de - facto agents, have the unilateral ability to exercise those rights. Shuhai Beijing’s actual
stockholders do not hold any kick-out rights that affect the consolidation determination.
Through the VIE agreements, Tianjin Information,
an indirect subsidiary of Datasea is deemed the primary beneficiary of Shuhai Beijing and its subsidiaries. Accordingly, the results
of Shuhai Beijing and its subsidiaries were included in the accompanying CFS. Shuhai Beijing has no assets that are collateral for or
restricted solely to settle their obligations. The creditors of Shuhai Beijing do not have recourse to the Company’s general credit.
VIE Agreements
Operation and Intellectual Property Service
Agreement – The Operation and Intellectual Property Service Agreement allows Tianjin Information Sea Information Technology
Co., Ltd (“WFOE”) to manage and operate Shuhai Beijing and collect an operating fee equal to Shuhai Beijing’s pre-tax
income, per month. If Shuhai Beijing suffers a loss and as a result does not have pre-tax income, such loss shall be carried forward
to the following month to offset the operating fee to be paid to WFOE if there is pre-tax income of Shuhai Beijing the following month.
Furthermore, if Shuhai Beijing cannot pay off its debts, WFOE shall pay off the debt on Shuhai Beijing’s behalf. If Shuhai Beijing’s
net assets fall lower than its registered capital balance, WFOE shall provide capital for Shuhai Beijing to make up for the deficit.
Under the terms of the Operation and Intellectual
Property Service Agreement, Shuhai Beijing entrusts Tianjin Information to manage its operations, manage and control its assets and financial
matters, and provide intellectual property services, purchasing management services, marketing management services and inventory management
services to Shuhai Beijing. Shuhai Beijing and its stockholders shall not make any decisions nor direct the activities of Shuhai Beijing
without Tianjin Information’s consent.
Stockholders’ Voting Rights Entrustment
Agreement – Tianjin Information has entered into a stockholders’ voting rights entrustment agreement (the “Entrustment
Agreement”) under which Zhixin Liu and Fu Liu (collectively the “Shuhai Beijing Stockholders”) have vested their voting
power in Shuhai Beijing to Tianjin Information or its designee(s). The Entrustment Agreement does not have an expiration date, but the
parties can agree in writing to terminate the Entrustment Agreement. Zhixin Liu, is the Chairman of the Board, President, CEO of DataSea
and Corporate Secretary, and Fu Liu, a Director of the DataSea (Fu Liu is the father of Zhixin Liu).
Equity Option Agreement – the
Shuhai Beijing Stockholders and Tianjin Information entered into an equity option agreement (the “Option Agreement”), pursuant
to which the Shuhai Beijing Stockholders have granted Tianjin Information or its designee(s) the irrevocable right and option to acquire
all or a portion of Shuhai Beijing Stockholders’ equity interests in Shuhai Beijing for an option price of RMB0.001 for each
capital contribution of RMB1.00. Pursuant to the terms of the Option Agreement, Tianjin Information and the Shuhai Beijing Stockholders
have agreed to certain restrictive covenants to safeguard the rights of Tianjin Information under the Option Agreement. Tianjin Information
agreed to pay RMB1.00 annually to Shuhai Beijing Stockholders to maintain the option rights. Tianjin Information may terminate the
Option Agreement upon prior written notice. The Option Agreement is valid for a period of 10 years from the effective date
and renewable at Tianjin Information’s option.
Equity Pledge Agreement – Tianjin
Information and the Shuhai Beijing Stockholders entered into an equity pledge agreement on October 27, 2015 (the “Equity Pledge
Agreement”). The Equity Pledge Agreement serves to guarantee the performance by Shuhai Beijing of its obligations under the Operation
and Intellectual Property Service Agreement and the Option Agreement. Pursuant to the Equity Pledge Agreement, Shuhai Beijing Stockholders
have agreed to pledge all of their equity interests in Shuhai Beijing to Tianjin Information. Tianjin Information has the right to collect
any and all dividends, bonuses and other forms of investment returns paid on the pledged equity interests during the pledge period. Pursuant
to the terms of the Equity Pledge Agreement, the Shuhai Beijing Stockholders have agreed to certain restrictive covenants to safeguard
the rights of Tianjin Information. Upon an event of default or certain other agreed events under the Operation and Intellectual Property
Service Agreement, the Option Agreement and the Equity Pledge Agreement, Tianjin Information may exercise the right to enforce the pledge.
As of this report date, there were no dividends
paid from the VIE to the U.S. parent company or the shareholders of the Company. There has been no change in facts and circumstances
to consolidate the VIE. The following financial statement amounts and balances of the VIE were included in the accompanying CFS as of
September 30, 2023 and June 30, 2023, and for the three months ended September 30, 2023 and 2022, respectively.
| |
September 30, 2023 | | |
June 30, 2023 | |
Cash | |
$ | 198,224 | | |
$ | 13,717 | |
Accounts receivable | |
| 388,101 | | |
| 255,725 | |
Inventory | |
| 250,711 | | |
| 241,380 | |
Other current assets | |
| 590,607 | | |
| 649,433 | |
Total current assets | |
| 1,427,643 | | |
| 1,160,255 | |
Property and equipment, net | |
| 32,620 | | |
| 42,886 | |
Intangible asset, net | |
| 379,793 | | |
| 757,700 | |
Right-of-use asset, net | |
| 52,864 | | |
| 60,348 | |
Other non-current assets | |
| 55,712 | | |
| 55,358 | |
Total non-current assets | |
| 520,989 | | |
| 916,292 | |
Total assets | |
$ | 1,948,632 | | |
$ | 2,076,547 | |
| |
| | | |
| | |
Accounts payable | |
$ | 512,451 | | |
$ | 650,406 | |
Accrued liabilities and other payables | |
| 650,978 | | |
| 1,480,947 | |
Lease liability | |
| 30,798 | | |
| 39,223 | |
Loans payable | |
| 2,375,747 | | |
| 594,906 | |
Other current liabilities | |
| 830,579 | | |
| 1,639,410 | |
Total current liabilities | |
| 4,400,553 | | |
| 4,404,892 | |
Lease liability - noncurrent | |
| 15,557 | | |
| 26,449 | |
Long term long payable | |
| 20,560 | | |
| 1,401,521 | |
Total non-current liabilities | |
| 36,117 | | |
| 1,427,970 | |
Total liabilities | |
$ | 4,436,670 | | |
$ | 5,832,862 | |
| |
For the
Three Months
Ended September 30, 2023 | | |
For the
Three Months
Ended September 30, 2022 | |
Revenues | |
$ | 6,880,743 | | |
$ | 1,164,305 | |
Gross profit | |
$ | 74,735 | | |
$ | 150,198 | |
Net loss | |
$ | (419,473 | )* | |
$ | (757,146 | )** |
USE OF ESTIMATES
The preparation of CFS in conformity with U.S.
GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during
the reporting periods. Actual results could differ from those estimates. The significant areas requiring the use of management estimates
include, but are not limited to, the estimated useful life and residual value of property, plant and equipment, provision for staff benefits,
recognition and measurement of deferred income taxes and the valuation allowance for deferred tax assets. Although these estimates are
based on management’s knowledge of current events and actions management may undertake in the future, actual results may ultimately
differ from those estimates and such differences may be material to the CFS.
CONTINGENCIES
Certain conditions may exist as of the date the
CFS are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail
to occur. The Company’s management and legal counsel assess such contingent liabilities, and such assessment inherently involves
an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted
claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings
or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought. If the assessment of a
contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, the
estimated liability would be accrued in the Company’s CFS.
If the assessment indicates that a potential
material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, the nature of the contingent
liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed. As of September
30, 2023 and June 30, 2023, the Company has no such contingencies.
CASH
Cash includes cash on hand and demand deposits
that are highly liquid in nature and have original maturities when purchased of three months or less.
ACCOUNTS RECEIVABLE
The Company’s policy is to maintain an
allowance for potential credit losses on accounts receivable. The Company adopted Accounting Standards Update (“ASU”) 2016-13, Financial
Instruments – Credit Losses (Topic 326): Measurement of Credit losses on financial instruments later codified as
Accounting Standard codification (“ASC”) 326 (“ASC 326”), on July 1, 2023. The guidance introduces a revised
approach to the recognition and measurement of credit losses, emphasizing an updated model based on expected losses rather than incurred
losses. There was no significant impact on the date of adoption of ASC 326.
Under ASC 326, Accounts receivable are recorded
at the invoiced amount, net of allowance for expected credit losses. The Company’s primary allowance for credit losses is the allowance
for doubtful accounts. The allowance for doubtful accounts reduces the Accounts receivable balance to the estimated net realizable value.
The Company regularly reviews the adequacy of the allowance for credit losses based on a combination of factors. In establishing any required
allowance, management considers historical losses adjusted for current market conditions, the Company’s customers’ financial
condition, the amount of any receivables in dispute, the current receivables aging, current payment terms and expectations of forward-looking
loss estimates.
All provisions for the allowance for doubtful accounts are
included as a component of general and administrative expenses on the accompanying consolidated statements of operations and
comprehensive loss. Accounts receivable deemed uncollectible are charged against the allowance for credit losses when identified.
Subsequent recoveries of amounts previously written off are credited to earnings in the period recovered. As of September 30, 2023
and June 30, 2023, the Company had a $0 bad debt allowance for accounts receivable.
INVENTORY
Inventory is comprised principally of intelligent
temperature measurement face recognition terminal and identity information recognition products, and is valued at the lower of cost or
net realizable value. The value of inventory is determined using the first-in, first-out method. The Company periodically estimates an
inventory allowance for estimated unmarketable inventories when necessary. Inventory amounts are reported net of such allowances. There
were $53,254 and $52,915 allowances for slow-moving and obsolete inventory (mainly for Smart-Student Identification cards)
as of September 30, 2023 and June 30, 2023, respectively.
PROPERTY AND EQUIPMENT
Property and equipment are stated at cost, less
accumulated depreciation. Major repairs and improvements that significantly extend original useful lives or improve productivity are
capitalized and depreciated over the period benefited. Maintenance and repairs are expensed as incurred. When property and equipment
are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any
gain or loss is included in operations. Depreciation of property and equipment is provided using the straight-line method over estimated
useful lives as follows:
Furniture and fixtures | |
3-5 years |
Office equipment | |
3-5 years |
Vehicles | |
5 years |
Leasehold improvement | |
3 years |
Leasehold improvements are depreciated utilizing
the straight-line method over the shorter of their estimated useful lives or remaining lease term.
INTANGIBLE ASSETS
Intangible assets with finite lives are amortized
using the straight-line method over their estimated period of benefit. Evaluation of the recoverability of intangible assets is made
to take into account events or circumstances that warrant revised estimates of useful lives or that indicate that impairment exists.
All of the Company’s intangible assets are subject to amortization. No impairment of intangible assets has been identified as of
the balance sheet date.
Intangible assets include licenses, certificates,
patents and other technology and are amortized over their useful life of three years.
FAIR VALUE (“FV”) OF FINANCIAL
INSTRUMENTS
The carrying value of the Company’s short-term
financial instruments, such as cash, accounts receivable, prepaid expenses, accounts payable, unearned revenue, accrued expenses and
other payables approximates their FV due to their short maturities. FASB ASC Topic 825, “Financial Instruments,” requires
disclosure of the FV of financial instruments held by the Company. The carrying amounts reported in the balance sheets for current liabilities
qualify as financial instruments and are a reasonable estimate of their FV because of the short period of time between the origination
of such instruments and their expected realization and the current market rate of interest.
FAIR VALUE MEASUREMENTS AND DISCLOSURES
FASB ASC Topic 820, “Fair Value Measurements,”
defines FV, and establishes a three-level valuation hierarchy for disclosures that enhances disclosure requirements for FV measures. The
three levels are defined as follows:
|
● |
Level 1 inputs to the valuation methodology are quoted prices (unadjusted)
for identical assets or liabilities in active markets. |
| ● | Level
2 inputs to the valuation methodology include other than those in level 1 quoted prices for
similar assets and liabilities in active markets, and inputs that are observable for the
asset or liability, either directly or indirectly, for substantially the full term of the
financial instrument. |
| ● | Level
3 inputs to the valuation methodology are unobservable and significant to the FV measurement. |
As of September 30, 2023 and June 30, 2023, the
Company did not identify any assets or liabilities required to be presented on the balance sheet at FV on a recurring basis.
IMPAIRMENT OF LONG-LIVED ASSETS
In accordance with FASB ASC 360-10, “Accounting
for the Impairment or Disposal of Long-Lived Assets”, long-lived assets such as property and equipment are reviewed for impairment
whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable, or it is reasonably
possible that these assets could become impaired as a result of technological or other changes. The determination of recoverability of
assets to be held and used is made by comparing the carrying amount of an asset to future undiscounted cash flows expected to be generated
by the asset.
If such assets are considered impaired, the impairment
to be recognized is measured as the amount by which the carrying amount of the asset exceeds its FV. FV generally is determined using
the asset’s expected future undiscounted cash flows or market value, if readily determinable. Assets to be disposed of are reported
at the lower of the carrying amount or FV less cost to sell. For the three months ended September 30, 2023 and 2022, there was no impairment
loss recognized on long-lived assets.
UNEARNED REVENUE
The Company records payments received in advance
from its customers or sales agents for the Company’s products as unearned revenue, mainly consisting of deposits or prepayment
for 5G products from the Company’s sales agencies. These orders normally are delivered based upon contract terms and customer demand,
and the Company will recognize it as revenue when the products are delivered to the end customers.
LEASES
The Company determines if an arrangement is a
lease at inception under FASB ASC Topic 842. Right of Use Assets (“ROU”) and lease liabilities are recognized at commencement
date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments
that are fixed and determinable at the time of commencement. As most of its leases do not provide an implicit rate, it uses its incremental
borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company’s
incremental borrowing rate is a hypothetical rate based on its understanding of what its credit rating would be. The ROU assets include
adjustments for prepayments and accrued lease payments. The ROU asset also includes any lease payments made prior to commencement and
is recorded net of any lease incentives received. The Company’s lease terms may include options to extend or terminate the lease
when it is reasonably certain that it will exercise such options.
ROU assets are reviewed for impairment when indicators
of impairment are present. ROU assets from operating and finance leases are subject to the impairment guidance in ASC 360, Property,
Plant, and Equipment, as ROU assets are long-lived nonfinancial assets.
ROU assets are tested for impairment individually
or as part of an asset group if the cash flows related to the ROU asset are not independent from the cash flows of other assets and liabilities.
An asset group is the unit of accounting for long-lived assets to be held and used, which represents the lowest level for which identifiable
cash flows are largely independent of the cash flows of other groups of assets and liabilities. The Company recognized no impairment
of ROU assets as of September 30, 2023 and June 30, 2023.
REVENUE RECOGNITION
The Company follows Accounting Standards Codification
Topic 606, Revenue from Contracts with Customers (ASC 606).
The core principle underlying FASB ASC 606 is
that the Company will recognize revenue to represent the transfer of goods and services to customers in an amount that reflects the consideration
to which the Company expects to be entitled in such exchange. This will require the Company to identify contractual performance obligations
and determine whether revenue should be recognized at a point in time or over time, based on when control of goods and services transfers
to a customer. The Company’s revenue streams are identified when possession of goods and services is transferred to a customer.
FASB ASC Topic 606 requires the use of a new
five-step model to recognize revenue from customer contracts. The five-step model requires the Company (i) identify the contract with
the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable consideration
to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price to the respective
performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies each performance obligation.
The Company derives its revenues from product
sales and 5G messaging service contracts with its customers, with revenues recognized upon delivery of services and products. Persuasive
evidence of an arrangement is demonstrated via product sale contracts and professional service contracts, with performance obligations
identified. The transaction price, such as product selling price, and the service price to the customer with corresponding performance
obligations are fixed upon acceptance of the agreement. The Company recognizes revenue when it satisfies each performance obligation,
the customer receives the products and passes the inspection and when professional service is rendered to the customer, collectability
of payment is probable. These revenues are recognized at a point in time after each performance obligations is satisfied. Revenue is
recognized net of returns and value-added tax charged to customers.
The following table shows the Company’s
revenue by revenue sources:
| |
For the
Three Months Ended September 30, 2023 | | |
For the
Three Months Ended September 30, 2022 | |
5G Messaging | |
$ | 6,880,463 | | |
$ | - | |
5G messaging | |
| 6,880,463 | | |
| - | |
Cloud platform construction cooperation project | |
| - | | |
| - | |
Acoustic Intelligence Business | |
| 280 | | |
| - | |
Ultrasonic Sound Air Disinfection Equipment | |
| 280 | | |
| - | |
Smart City business | |
| - | | |
| - | |
Smart community | |
| - | | |
| - | |
| |
| | | |
| | |
Total revenue | |
$ | 6,880,743 | | |
$ | - | |
SEGMENT INFORMATION
FASB ASC Topic 280, “Segment Reporting,” requires
use of the “management approach” model for segment reporting. The management approach model is based on the method
a company’s management organizes segments within the company for making operating decisions and assessing performance. Reportable
segments are based on products and services, geography, legal structure, management structure, or any other manner in which management
disaggregates a company. Management determined the Company’s current operations constitutes a single reportable segment in accordance
with ASC 280. The Company’s only business and industry segment is high technology and advanced information systems (“TAIS”).
TAIS include smart city solutions that meet the security needs of residential communities, schools and commercial enterprises, and
5G messaging services including 5G SMS, 5G MMCP and 5G multi-media video messaging.
All of the Company’s customers are in the
PRC and all revenues for the three months ended September 30, 2023 and 2022 were generated from the PRC. All identifiable assets of the
Company are located in the PRC. Accordingly, no geographical segments are presented.
INCOME TAXES
The Company uses the asset and liability method
of accounting for income taxes in accordance with FASB ASC Topic 740, “Income Taxes.” Under this method, income tax expense
is recognized for the amount of: (i) taxes payable or refundable for the current period and (ii) deferred tax consequences of temporary
differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred
tax assets also include the prior years’ net operating losses carried forward. Deferred tax assets and liabilities are measured
using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered
or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in
the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on
the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets
will not be realized.
The Company follows FASB ASC Topic 740, which
prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken or expected to
be taken in a tax return. FASB ASC Topic 740 also provides guidance on recognition of income tax assets and liabilities, classification
of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting
for income taxes in interim periods, and income tax disclosures.
Under the provisions of FASB ASC Topic 740, when
tax returns are filed, it is likely some positions taken would be sustained upon examination by the taxing authorities, while others
are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The
benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management
believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation
processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not
recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized
upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the
amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along
with any associated interest and penalties that would be payable to the taxing authorities upon examination. Interest associated with
unrecognized tax benefits is classified as interest expense and penalties are classified in selling, general and administrative expenses
in the statement of income. As of September 30, 2023, the Company had no unrecognized tax positions and no charges during the three
months ended September 30, 2023, and accordingly, the Company did not recognize any interest or penalties related to unrecognized tax
benefits. The Company files a U.S. and PRC income tax return. With few exceptions, the Company’s U.S. income tax returns filed
for the years ending on June 30, 2018 and thereafter are subject to examination by the relevant taxing authorities; the Company uses
calendar year-end for its PRC income tax return filing, PRC income tax returns filed for the years ending on December 31, 2017 and thereafter
are subject to examination by the relevant taxing authorities.
RESEARCH AND DEVELOPMENT EXPENSES
Research and development expenses are expensed
in the period when incurred. These costs primarily consist of cost of materials used, salaries paid for the Company’s development
department, and fees paid to third parties.
NONCONTROLLING INTERESTS
The Company follows FASB ASC Topic 810, “Consolidation,” governing
the accounting for and reporting of noncontrolling interests (“NCIs”) in partially owned consolidated subsidiaries and the
loss of control of subsidiaries. Certain provisions of this standard indicate, among other things, that NCI (previously referred to as
minority interests) be treated as a separate component of equity, not as a liability, that increases and decreases in the parent’s
ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions or dilution gains or
losses, and that losses of a partially-owned consolidated subsidiary be allocated to non-controlling interests even when such allocation
might result in a deficit balance.
The net income (loss) attributed to NCI was separately
designated in the accompanying statements of operations and comprehensive income (loss). Losses attributable to NCI in a subsidiary may
exceed a non-controlling interest’s interests in the subsidiary’s equity. The excess attributable to NCIs is attributed to
those interests. NCIs shall continue to be attributed their share of losses even if that attribution results in a deficit NCI balance.
On December 20, 2022, Guohao Century acquired a 30% ownership noncontrolling interests of Zhangxun from Zhengmao Zhang at the price
of $0.15 (RMB 1.00). The Company recognized a paid in capital deficit of $982,014 from this purchase due to continued
loss of Zhangxun. Subsequent to this purchase, the Company ultimately holds a 99.9% ownership of Zhangxun. On July 20, 2023, the
Company sold Zhangxun to a third party for RMB 2 ($0.28).
As of September 30, 2023, Zhangqi was 1%
owned by noncontrolling interest, Shuhai Nanjing was 1% owned by noncontrolling interest, Shenzhen Acoustic MP was 1% owned
by noncontrolling interest, Shuhai Shenzhen Acoustic was 0.1% owned by noncontrolling interest, Guozhong Times was 0.091% owned
by noncontrolling interest, and Guozhong Haoze was 0.091% owned by noncontrolling interest. During the three months ended September
30, 2023 and 2022, the Company had loss of $9,932 and $96,624 attributable to the noncontrolling interest, respectively.
CONCENTRATION OF CREDIT RISK
The Company maintains cash in accounts with state-owned
banks within the PRC. Cash in state-owned banks less than RMB500,000 ($76,000) is covered by insurance. Should any institution holding
the Company’s cash become insolvent, or if the Company is unable to withdraw funds for any reason, the Company could lose the cash
on deposit with that institution. The Company has not experienced any losses in such accounts and believes it is not exposed to any risks
on its cash in these bank accounts. Cash denominated in RMB with a U.S. dollar equivalent of $1,161,277 and $17,432 as of September
30, 2023 and June 30, 2023, respectively, was held in accounts at financial institutions located in the PRC‚ which is not freely
convertible into foreign currencies.
Cash held in accounts at U.S. financial
institutions is insured by the Federal Deposit Insurance Corporation or other programs subject to certain limitations up to
$250,000 per depositor. As of September 30, 2023 and June 30, 2023, cash of $56,227 and $1,487 was maintained at U.S.
financial institutions. Cash was maintained at financial institutions in Hong Kong, and was insured by the Hong Kong Deposit
Protection Board up to a limit of HK $500,000 ($64,000). As of September 30, 2023 and June 30, 2023, the cash balance of
$1,245 and $809 was maintained at financial institutions in Hong Kong. The Company, its subsidiaries and VIE have not
experienced any losses in such accounts and do not believe the cash is exposed to any significant risk.
FOREIGN CURRENCY TRANSLATION AND COMPREHENSIVE
INCOME (LOSS)
The accounts of the Company’s Chinese entities
are maintained in RMB and the accounts of the U.S. parent company are maintained in United States dollar (“USD”). The financial
statements of the Chinese entities were translated into USD in accordance with FASB ASC Topic 830 “Foreign Currency Matters.”
All assets and liabilities were translated at the exchange rate on the balance sheet date; stockholders’ equity is translated at
historical rates and the statements of operations and cash flows are translated at the weighted average exchange rate for the period.
The resulting translation adjustments are reported under other comprehensive income (loss) in accordance with FASB ASC Topic 220, “Comprehensive
Income.” Gains and losses resulting from foreign currency transactions are reflected in the statements of operations.
The Company follows FASB ASC Topic”220-10,
“Comprehensive Income (loss).” Comprehensive income (loss) comprises net income (loss) and all changes to the statements
of changes in stockholders’ equity, except those due to investments by stockholders, changes in additional paid-in capital and
distributions to stockholders.
The exchange rates used to translate amounts
in RMB to USD for the purposes of preparing the CFS were as follows:
| |
September 30, | | |
September 30, | | |
June 30, | |
| |
2023 | | |
2022 | | |
2023 | |
Period-end date USD: RMB exchange rate | |
| 7.1798 | | |
| 7.0998 | | |
| 7.2258 | |
Average USD for the reporting period: RMB exchange rate | |
| 7.1729 | | |
| 6.8287 | | |
| 6.9415 | |
BASIC AND DILUTED EARNINGS (LOSS) PER SHARE
(EPS)
Basic EPS is computed by dividing income available
to common shareholders by the weighted average number of common shares outstanding for the period. Diluted EPS is computed similarly,
except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential
common shares had been issued and if the additional common shares were dilutive. Diluted EPS is based on the assumption that all dilutive
convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury stock method. Under this
method, options and warrants are assumed to have been exercised at the beginning of the period (or at the time of issuance, if later),
and as if funds obtained thereby were used to purchase common stock at the average market price during the period. For the three months
ended September 30, 2023 and 2022, the Company’s basic and diluted loss per share are the same as a result of the Company’s
net loss. 1,319,953 warrants were anti-dilutive and was therefore excluded from EPS for the three months ended September 30,
2023 and 2022, respectively.
STATEMENT OF CASH FLOWS
In accordance with FASB ASC Topic 230, “Statement
of Cash Flows,” cash flows from the Company’s operations are calculated based upon the local currencies. As a result,
amounts shown on the statement of cash flows may not necessarily agree with changes in the corresponding asset and liability on the balance
sheet.
RECENT ACCOUNTING PRONOUNCEMENTS
In June 2016, the FASB issued ASU No. 2016-13,
Financial Instruments-Credit Losses (Topic 326), which requires entities to measure all expected credit losses for financial assets held
at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. This replaces the
existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost. This
guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022. Early application
will be permitted for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018.
The Company adopted this guidance on July 1, 2023, there was no significant impact on the date of adoption of ASC 326.
The Company’s management does not believe
that any other recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on
the Company’s financial statement presentation or disclosures.
NOTE
3 – PROPERTY AND EQUIPMENT
Property and equipment are summarized as follows:
| |
September 30,
2023 | | |
June 30,
2023 | |
Furniture and fixtures | |
$ | 85,267 | | |
$ | 84,014 | |
Vehicle | |
| 487 | | |
| 484 | |
Leasehold improvement | |
| 218,322 | | |
| 216,932 | |
Office equipment | |
| 235,232 | | |
| 261,658 | |
Subtotal | |
| 539,308 | | |
| 563,088 | |
Less: accumulated depreciation | |
| 471,608 | | |
| 477,158 | |
Total | |
$ | 67,700 | | |
$ | 85,930 | |
Depreciation for the three months ended September
30, 2023 and 2022 was $10,662 and $40,861, respectively.
The Company disposed $29,148 property and equipment
with related accumulated depreciation of $19,136 resulting from the disposal of Zhangxun (see Note 13).
NOTE
4 – INTANGIBLE ASSETS
Intangible assets are summarized as follows:
|
|
September 30,
2023 |
|
|
June 30,
2023 |
|
Software registration or using right |
|
$ |
1,636,801 |
|
|
$ |
1,635,307 |
|
Patent |
|
|
14,620 |
|
|
|
14,527 |
|
Software and technology development costs |
|
|
11,684 |
|
|
|
631,250 |
|
Value-added telecommunications business license |
|
|
15,472 |
|
|
|
15,374 |
|
Subtotal |
|
|
1,678,577 |
|
|
|
2,299,458 |
|
Less: Accumulated amortization |
|
|
963,498 |
|
|
|
1,110,671 |
|
Total |
|
$ |
715,079 |
|
|
$ |
1,185,787 |
|
Software registration
or using right represented the purchase cost of customized software with its source code from third party software developer.
Software and technology development cost represented
development costs incurred internally after the technological feasibility was established and a working model was produced and was recorded
as intangible asset.
Amortization for the three months ended September
30, 2023 and 2022 was $127,211 and $148,903, respectively. The amortization expense for the next five years as of September 30,
2023 will be $508,844, $206,235, $0, $0 and $0.
The Company disposed $0.62 million intangible
assets with related accumulated amortization of $0.28 million resulting from the disposal of Zhangxun (see Note 13).
NOTE 5 – PREPAID
EXPENSES AND OTHER CURRENT ASSETS
Prepaid expenses and other current assets consisted
of the following:
| |
September 30,
2023 | | |
June 30,
2023 | |
Security deposit | |
$ | 46,217 | | |
$ | 15,615 | |
Prepaid expenses | |
| 6,064,208 | | |
| 563,203 | |
Other receivables – Heqin | |
| 463,801 | | |
| 460,850 | |
Advance to third party individuals, no interest, payable upon demand | |
| 4,527 | | |
| 11,764 | |
Others | |
| 243,091 | | |
| 110,841 | |
Total | |
| 6,821,844 | | |
| 1,162,273 | |
Less: allowance for other receivables – Heqin | |
| 463,801 | | |
| 460,850 | |
Total | |
$ | 6,358,043 | | |
$ | 701,423 | |
As of September 30, 2023, prepaid expenses mainly
consisted of prepaid marketing expense of $5,570,573, prepaid 5G Messaging service fee recharge of $446,228, prepaid rent and property
management fee of $12,872 and other prepayments of $34,535. As of June 30, 2023, prepaid expenses mainly consisted of prepayment
of 5G Messaging service fee recharge of $500,395, prepaid rent and property management fee of $48,200 and other prepayments of $14,608.
Prepaid marketing expense
On September 14, 2023, Tianjin Information entered
into a service agreement with Beijing Guorui Innovation Enterprise Management Consulting Co., Ltd (“Guorui Innovation”) for
a duration of three years from September 15, 2023 to September 14, 2026. Under this agreement, Guorui Innovation is responsible for generating
annual revenue of at least RMB 200 million during the service period through various activities, including but not limited to, the sale
of 5G message phone recharge, 5G message gas card recharge, 5G message digital products, and other related products. The total market
developing fee is 2% of the revenue generated by Guorui Innovation. As of September 30, 2023, the Company made a prepayment of RMB 13,000,600
($1,810,719) to Guorui Innovation, which is 32.5% of market developing fee of target annual revenue for the first year. However, on October
9, 2023, both parties mutually agreed to terminate this service agreement. As a result of this termination, parties enter into a debt
transfer agreement, in which Guorui will return the prepayment to Mr. Wanli Kuai on Company’s behalf for settling the debt that
the Company owed to Mr. Kuai (See Note 8).
On September 16, 2023, Tianjin Information entered
an Operation Cooperation Agreement with an unrelated company, Beijing Jincheng Haoda Construction Engineering Co., Ltd (“Jincheng
Haoda”), for marketing and promoting the sale of acoustic intelligence series products in oversea market. The cooperation term
is from September 16, 2023 through September 15, 2026. Jincheng Haoda is committed to complete RMB 200 million sales performance in the
first year, RMB 300 million sales performance in the second year, and RMB 400 million sales performance in the third year. The Company
will pay 25% of the sales amount to Jincheng Haoda as marketing fee upon receipt of the sales amount, on monthly basis. As of September
30, 2023, the Company made a prepayment of RMB 14,997,000 ($2,088,777) to Jincheng Haoda for facilitating the quick occupying the Company’s
products to the market, the prepayment was the 30% of marketing service fee of first year’s target sales to be completed by Jincheng
Haoda. During the service term, the Company will perform the annual assessment, if Jincheng Haoda was not able to achieve the target
annual sales, and did not reach 30% of target annual sales amount, Jincheng Haoda shall return the Company’s prepayment after deducting
the marketing service fee of the actual sales. In addition, under the circumstance Jincheng Haoda did not complete the 30% of the annual
target sales, Jincheng Haoda will indemnify the Company 20% of marketing service fee of unachieved sales amount from the 30% of the annual
target sales.
On September 18, 2023, Tianjin Information entered
an Operation Cooperation Agreement with an unrelated company, Beijing Jiajia Shengshi Trading Co., Ltd (‘Jiajia Shengshi”),
for marketing and promoting the sale of acoustic intelligence series products in domestic market. The cooperation term is from September
18, 2023 through September 17, 2026. Jiajia Shengshi is committed to complete RMB 200 million sales performance in the first year, RMB
300 million sales performance in the second year, and RMB 500 million sales performance in the third year. The Company will pay 20% of
the sales amount to Jiajia Shengshi as marketing fee upon receipt of the sales amount, on monthly basis. As of September 30, 2023, the
Company made a prepayment of RMB 11,998,000 ($1,671,077) to Jiajia Shengshi for facilitating the quick occupying the Company’s
products to the market, the prepayment was the 30% of marketing service fee of first year’s target sales to be completed by Jiajia
Shengshi. During the service term, the Company will perform the annual assessment, if Jiajia Shengshi was not able to achieve the target
annual sales, and did not reach 30% of target annual sales amount, Jiajia Shengshi shall return the Company’s prepayment after
deducting the marketing service fee of the actual sales. In addition, under the circumstance Jiajia Shengshi did not complete the 30%
of the annual target sales, Jiajia Shengshi will indemnify the Company 20% of marketing service fee of unachieved sales amount from the
30% of the annual target sales.
Other receivables – Heqin
On February 20, 2020, Guozhong Times entered
an Operation Cooperation Agreement with an unrelated company, Heqin (Beijing) Technology Co, Ltd. (“Heqin”), for marketing
and promoting the sale of Face Recognition Payment Processing equipment and related technical support, and other products of the Company
including Epidemic Prevention and Control Systems. Heqin has a sales team which used to work with Fortune 500 companies and specializes
in business marketing and sales channel establishment and expansion, especially in education industry and public area.
The cooperation term is from February 20, 2020
through March 1, 2023; however, Heqin is the exclusive distributor of the Company’s face Recognition Payment Processing products
for the period to July 30, 2020. During March and April 2020, Guozhong Times provided operating funds to Heqin, together with a credit
line provided by Guozhong Times to Heqin from May 2020 through August 2020, for a total borrowing of RMB 10 million ($1.41 million)
for Heqin’s operating needs. As of March 31, 2023, Guozhong Times had an outstanding receivable of RMB 3.53 million ($513,701)
from Heqin and was recorded as other receivables. The Company would not charge Heqin any interest, except for two loans with RMB 200,000 ($28,250)
each, due on June 30, 2020 and August 15, 2020, respectively, for which the Company charges 15% interest if Heqin did not repay
by the due date.
No profits will be allocated and distributed
before full repayment of the borrowing. After Heqin pays in full the borrowing, Guozhong Times and Heqin will distribute profits of sale
of Face Recognition Payment Processing equipment and related technical support at 30% and 70% of the net income, respectively.
The profit allocation for the sale of other products of the Company are to be negotiated. Heqin will receive certain stock reward when
it reaches the preset sales target under the performance compensation mechanism.
In November 2022, Hangzhou Yuetianyun Data Technology
Company Ltd (“Yuetianyun”) agreed and acknowledged a Debt Transfer Agreement, wherein Heqin transferred its debt from Yuetianyun
to Guozhong Times in the amount of RMB 1,543,400 ($213,596). As of September 30, 2023 and June 30, 2023, Heqin made $48,438 (through
Yuetianyun) and $48,438 repayment to the Company, and the Company made a bad debt allowance of $463,801 and $460,850 as
of September 30, 2023 and June 30, 2023, respectively.
NOTE 6 – LONG TERM
INVESTMENT
In November 2021, Shuhai Nanjing invested RMB 200,000 ($29,800)
for 6.21% stock ownership of a high-tech company Nanjing Dutao Intelligence Technology Co., Ltd in Nanjing City specializing on
internet security equipment.
In August 2022, Shuhai Nanjing invested RMB 200,000 ($28,717)
for 1% stock ownership of a high-tech company Nanjing Jinjizhihui Technology Co. Ltd in Nanjing City specializing on software and
system development.
NOTE 7 – ACCRUED
EXPENSES AND OTHER PAYABLES
Accrued expenses and other payables consisted
of the following:
| |
September 30,
2023 | | |
June 30,
2023 | |
Other payables | |
$ | 183,910 | | |
$ | 308,841 | |
Due to third parties | |
| 163,796 | | |
| 175,354 | |
Social security payable | |
| 216,525 | | |
| 537,964 | |
Salary payable–- employees | |
| 78,063 | | |
| 387,780 | |
Total | |
$ | 642,294 | | |
$ | 1,409,939 | |
Due to third parties were the short-term advance
from third party individual or companies, bear no interest and payable upon demand.
NOTE
8 – LOANS PAYABLE
Loan from banks
On December 12, 2022, Beijing Shuhai entered
a loan agreement with Shenzhen Qianhai WeBank Co., Ltd for the amount of RMB 900,000 ($129,225) with a term of 24 months,
the interest rate was 10.728% to be paid every 20th of each month. For the three months ended September 30,
2023, the Company made a repayment of $17,925 to this loan. For the three months ended September 30, 2023, the Company recorded
and paid $2,783 interest expense for this loan. As of September 30, 2023, $71,630 was recorded as current liabilities and $17,907 was
recorded as non-current liabilities.
On January 13, 2023, Shenzhen Jingwei entered
a loan agreement with Shenzhen Qianhai WeBank Co., Ltd for the amount of RMB 100,000 ($14,552) with a term of 24 months,
the interest rate was 8.6832%. For the three months ended September 30, 2023, the Company made a repayment of $1,992 to this
loan. For the three months ended September 30, 2023, the Company recorded and paid $265 interest expense for this loan. As of September
30, 2023, $7,959 was recorded as current liabilities and $2,653 was recorded as non-current liabilities.
On April 25, 2023, Shuhai information entered
a loan agreement with China Bank Co., Ltd for the amount of RMB 2,990,000 ($435,118) with a term of 12 months with a preferential
annual interest rate of 2.35% to be paid every 21st of each month. For the three months ended September 30, 2023, the
Company recorded and paid $2,503 interest expense for this loan. As of September 30, 2023, $416,446 was recorded as current
liabilities.
The following table summarizes the loan balance
as of September 30, 2023:
| |
Loan | | |
Borrowing | |
Loan term | | |
Interest | | |
Balance due | |
Lender | |
amount | | |
date | |
in month | | |
rate | | |
Current | | |
Non-current | |
Shenzhen Qianhai WeBank Co., Ltd | |
| 13,928 | | |
1/13/2023 | |
| 24 | | |
| 8.68 | % | |
| 7,959 | | |
| 2,653 | |
Shenzhen Qianhai WeBank Co., Ltd | |
| 125,352 | | |
12/20/2022 | |
| 24 | | |
| 10.73 | % | |
| 71,630 | | |
| 17,907 | |
China Bank Co., Ltd | |
| 416,446 | | |
4/25/2023 | |
| 12 | | |
| 2.35 | % | |
| 416,446 | | |
| - | |
Total | |
| 555,726 | | |
| |
| | | |
| | | |
| 496,035 | | |
| 20,560 | |
Loan from the unrelated parties
On April 24, 2022, the Company entered a loan
agreement with an unrelated party Mr. Wanli Kuai for $596,001, the loan had no interest, and was required to be repaid any time before
December 31, 2022. The Company repaid $447,001 to the unrelated party by June 30, 2022. On July 1, 2022, the Company entered into
a new loan agreement with the same unrelated party for RMB 5,603,000 ($789,177), the loan had no interest, and was required
to be repaid any time before December 31, 2022, the Company didn’t make any payment as of December 31, 2022 and signed an extension
agreement to extend the maturity date to June 30, 2023. On October 1, 2022, the Company entered into a new loan agreement with the
same unrelated party for RMB 3,970,000 ($642,779), the loan had no interest, and was required to be repaid any time before
June 30, 2023. On May 24, 2023, the Company entered into a loan extension agreement with the lender, wherein both parties agreed to settle
the loan in full by December 31, 2024. During the three months ended September 30, 2023, the Company repaid $0.16 million to
this unrelated party. As of September 30, 2023 and June 30, 2023, the outstanding loan balance to the unrelated party was $1,879,713 and
$1,310,306, respectively as a result of the Company did not repay the loan in full at maturity. On October 9, 2023, the Company
entered into a Debt Transfer and Offset Agreement with Mr. Wanli Kuai and Guorui Innovation. This agreement was resulted from the termination
of a Marketing and Promotion agreement among the Company and Guorui Innovation, which Guorui Innovation needs to repay the Company in
full for RMB 13,000,600 ($1,810,719) due to cancellation of the agreement. Following the negotiations, the Company, Mr. Wanli Kuai and
Guorui Innovation agreed and entered a Debt Transfer and Offset Agreement, wherein Guorui Innovation will repay the prepayment of RMB
13,000,600 ($1,810,719) to Mr. Wanli Kuai for settling the debt that the Company owed to Mr. Kuai (See Note 5).
On September 21, 2023, the Company entered a
loan agreement with another unrelated party for $153,208, the loan had no interest, and was required to be repaid any time before December
31, 2024.
NOTE 9 – RELATED
PARTY TRANSACTIONS
On October 1, 2020, the Company’s CEO (also
the president) entered into an office rental agreement with Xunrui. Pursuant to the agreement, the Company rents an office in Harbin
city with a total payment of RMB 163,800 ($24,050) from October 1, 2020 through September 30, 2021. On October 1, 2021, Xunrui
entered a new seven-month lease for this location with the Company’s CEO for total rent of RMB 94,500 ($14,690). The
lease was expired on April 30, 2022. On May 1, 2022, Xunrui entered a new one-year lease agreement for this office with the Company’s
CEO for an annual rent of RMB 235,710 ($35,120), the Company was required to pay the rent before April 30, 2023 but the Company
did not pay it yet as of this report date. On May 1, 2023, Xunrui entered a new one-year lease agreement for this office location with
the Company’s CEO for an annual rent of RMB 282,852 ($39,144), the Company is required to pay the rent before April 30,
2024. The rental expense for this office location was $9,963 and $8,629, respectively, for the three months ended September 30, 2023
and 2022.
On July 1, 2021, the Company’s CEO entered
into a car rental agreement with the Company for one year. Pursuant to the agreement, the Company rents a car from the Company’s
CEO for a monthly rent of RMB 18,000 ($2,800), or total payment of $33,400, was paid in full at once. On July 1, 2022,
the Company entered a new one-year lease for two cars with the Company’s CEO for each car’s monthly rent of RMB 18,000 ($2,636)
and RMB 20,000 ($2,876), respectively. On July 1, 2023, the Company entered a new one-year lease for two cars with the Company’s
CEO for each car’s monthly rent of RMB 18,000 ($2,491) and RMB 20,000 ($2,768), respectively. The rental expense
for those agreements was $15,893 and $30,752, respectively, for the three months ended September 30, 2023 and 2022.
On September 1, 2021, the Company renewed a one-year
lease for senior officers’ dormitory in Beijing, the monthly rent is RMB 15,200 ($2,439), payable every six months in
advance. On September 1, 2022, the Company entered a new six-month lease for a total rent of RMB 91,200 ($13,355), payable
every three months in advance. On March 1, 2023, the Company entered a new six-month lease for a total rent of RMB 91,200 ($12,621),
payable every three months in advance. On September 1, 2023, the Company entered a new one-year lease for a monthly rent of RMB 12,500
($1,743), payable every three months in advance. The rental expense for this lease was $5,981 and $6,678 for the years ended
September 30, 2023 and 2022, respectively.
Due to related parties
As of September 30, 2023 and June 30, 2023, the
Company had due to related parties of $494,927 and $1,162,856, respectively, mainly was for the payable of an office lease from
the Company’s CEO, accrued salary payable and certain expenses of the Company that were paid by the CEO and her father (one of
the Company’s directors), due to related parties bore no interest and payable upon demand.
NOTE 10 – COMMON
STOCK AND WARRANTS
Registered Direct Offering and Concurrent Private Placement
in July 2021
On July 20, 2021, the Company entered into a
securities purchase agreement with certain institutional investors, pursuant to which the Company agreed to sell to such investors an
aggregate of 2,436,904 shares of the common stock of the Company at a purchase price of $3.48 per share. The offering
of the common stock is pursuant to a shelf registration statement on Form S-3 (File No. 333-239183), which was declared effective by
the SEC on June 25, 2020.
Concurrently with the sale of the shares of the
common stock, the Company also sold warrants to purchase 1,096,608 shares of common stock to such investors. The Company sold
the shares of the common stock and the warrants for aggregate gross proceeds of approximately $8,480,426, before commissions and expenses.
Subject to certain beneficial ownership limitations, the warrants were immediately exercisable at an exercise price equal to $4.48 per
share, and will terminate on the two- and one-half-year anniversary following the initial exercise date of the warrants. The warrants
issued in this financing was classified as equity instruments. The Company accounted for the warrants issued in this financing based
on the FV method under FASB ASC Topic 505, and the FV of the warrants was calculated using the Black-Scholes model under the following
assumptions: life of 2.5 years, volatility of 150%, risk-free interest rate of 0.37% and dividend yield of 0%.
The FV of the warrants issued at grant date was $1,986,880.
In addition, the Company has also agreed to issue
to its placement agent for offering above warrants to purchase a number of shares of the common stock equal to 5.0% of the aggregate
number of shares of the common stock sold in this offering (121,845 warrants), the warrants have an exercise price of $4.48 per share
and will terminate on the two and one-half-year anniversary of the closing of the offering. The Company accounted for the warrants
issued based on the FV method under FASB ASC Topic 505, and the FV of the warrants was calculated using the Black-Scholes model under
the following assumptions: life of 2.5 years, volatility of 150%, risk-free interest rate of 0.37% and dividend yield of 0%. The FV of
the warrants issued at grant date was $225,964. The warrants issued in this financing was classified as equity instruments.
The closing of the sales of these securities
under the securities purchase agreement took place on July 22, 2021. The net proceeds from the transactions were approximately $7,640,000,
after deducting certain fees due to the placement agent and the Company’s estimated transaction expenses, and has been used for
working capital and general corporate purposes, and for the repayment of debt.
Registered Direct Offering in August and September 2023
On August 1, 2023, the Company entered into two
separate subscription agreements with a certain non-U.S. investor, pursuant to which the Company sold aggregate of 4,760,000 shares of
common stock at a $1.2 per share purchase price. On September 21, 2023, the Company received full payment of RMB 40,000,000 ($5.71 million)
from the investor.
On August 15, 2023, the Company entered into
a subscription agreement with another non-U.S. investor, pursuant to which the Company agreed to sell and the investor agreed to purchase
an aggregate of 2,962,963 shares of common stock at a $1.35 per share purchase price, with a total subscription price of $4,000,000.
The investor paid the amount of $714,286 to the Company and the Company issued 529,101 shares as of the date of this report, and promised
to pay the remaining balance in full by March 2024.
On September 13, 2023, the Company closed an
underwritten public offering of 5,000,000 shares of common stock at a public offering price of $0.40 per share. The gross proceeds to
the Company from this offering are approximately $2 million, before deducting any fees or expenses. The Company received $1.6 million
net proceeds from this offering.
Following is a summary of the activities of warrants
for the period ended September 30, 2023:
| |
Number of Warrants | | |
Average Exercise Price | | |
Weighted Average Remaining
Contractual Term in Years | |
Outstanding as of June 30, 2023 | |
| 1,319,953 | | |
$ | 4.60 | | |
| 0.63 | |
Exercisable as of June 30, 2023 | |
| 1,319,953 | | |
$ | 4.60 | | |
| 0.63 | |
Granted | |
| - | | |
| - | | |
| - | |
Exercised | |
| - | | |
| - | | |
| - | |
Forfeited | |
| - | | |
| - | | |
| - | |
Expired | |
| - | | |
| - | | |
| - | |
Outstanding as of September 30, 2023 | |
| 1,319,953 | | |
$ | 4.60 | | |
| 0.38 | |
Exercisable as of September 30, 2023 | |
| 1,319,953 | | |
$ | 4.60 | | |
| 0.38 | |
Shares to Independent Directors as
Compensation
During the three months ended September 30, 2023
and 2022, the Company recorded $4,500 and $4,500 stock compensation expense to independent directors through the issuance of shares
of the Company’s common stock at the market price of the stock issuance date, pursuant to the 2018 Equity Incentive Plan.
Shares to Officers as Compensation
On September 24, 2021, under the 2018 Equity
Inventive plan, the Company’s Board of Directors granted 15,000 shares of the Company’s common stock to its CEO each month
and 10,000 shares to one of the board members each month starting from July 1, 2021, payable quarterly with the aggregate number of shares
for each quarter being issued on the first day of the next quarter at a per share price of the closing price of the day prior to the
issuance. During the three months ended September 30, 2023 and 2022, the Company recorded $15,600 and $111,750 stock compensation expense
to the Company’s CEO and one of the board members for the quarter.
Shares to Employee and consultants
under the 2018 Equity Incentive Plan
During the year ended June 30, 2023, the Company
issued 3,459,500 shares of the Company’s common stock to the Company’s employees and consultants for the services
that were provided, the share issuance was fully vested and approved by Compensation Committee (the “Committee”) of the Board
of Directors under the 2018 Equity Incentive Plan. The fair value of 3,459,500 shares at issuance date was $3,976,362 and
was recorded as the Company’s stock compensation expense during the year ended June 30, 2023.
NOTE
11 – INCOME TAXES
The Company is subject to income taxes by entity
on income arising in or derived from the tax jurisdiction in which each entity is domiciled. The Company’s PRC subsidiaries
file their income tax returns online with PRC tax authorities. The Company conducts all of its businesses through its subsidiaries and
affiliated entities, principally in the PRC.
The Company’s U.S. parent company is subject
to U.S. income tax rate of 21% and files U.S. federal income tax return. As of September 30, 2023 and June 30, 2023, the U.S.
entity had net operating loss (“NOL”) carry forwards for income tax purposes of $6.72 million and $6.51 million.
The NOL arising in tax years beginning after 2017 may reduce 80% of a taxpayer’s taxable income, and be carried forward indefinitely. However,
the Coronavirus Aid, Relief and Economic Security Act (“the CARES Act”) passed in March 2020, provides tax relief to both
corporate and noncorporate taxpayers by adding a five-year carryback period and temporarily repealing the 80% limitation for NOLs arising
in 2018, 2019 and 2020. Management believes the realization of benefits from these losses remains uncertain due to the parent Company’s
limited operating history and continuing losses. Accordingly, a 100% deferred tax asset valuation allowance was provided.
The Company’s offshore subsidiary, Shuhai
Skill (HK), a HK holding company is subject to 16.5% corporate income tax in HK. Shuhai Beijing received a tax holiday with a 15%
corporate income tax rate since it qualified as a high-tech company. Tianjin Information, Xunrui, Guozhong Times, Guozhong Haoze, Guohao
Century, Jingwei, Shuhai Nanjing, Zhangxun are subject to the regular 25% PRC income tax rate.
As of September 30, 2023 and June 30, 2023, the
Company has approximately $16.05 million and $17.10 million of NOL from its HK holding company, PRC subsidiaries and VIEs
that expire in calendar years 2021 through 2025. In assessing the realization of deferred tax assets, management considers whether
it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred
tax assets depends upon the Company’s future generation of taxable income during the periods in which temporary differences representing
net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future
taxable income and tax planning strategies in making this assessment. After consideration of all the information available, management
believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established
a full valuation allowance as of September 30, 2023 and June 30, 2023.
The following table reconciles the U.S. statutory
rates to the Company’s effective tax rate for the three months ended September 30, 2023 and 2022:
| |
2023 | | |
2022 | |
US federal statutory rates | |
| (21.0 | )% | |
| (21.0 | )% |
Tax rate difference – current provision | |
| (2.1 | )% | |
| (3.5 | )% |
Effect of PRC tax holiday | |
| 2.7 | % | |
| 3.2 | % |
Valuation allowance | |
| 20.4 | % | |
| 21.3 | % |
Effective tax rate | |
| - | % | |
| - | % |
The Company’s net deferred tax assets as
of September 30, 2023 and June 30, 2023 is as follows:
| |
September 30, 2023 | | |
June 30, 2023 | |
Deferred tax asset | |
| | |
| |
Net operating loss | |
$ | 3,722,696 | | |
$ | 3,986,827 | |
R&D expense | |
| 123,750 | | |
| 123,750 | |
Depreciation and amortization | |
| 76,754 | | |
| 180,522 | |
Bad debt expense | |
| 116,063 | | |
| 119,932 | |
Social security and insurance accrual | |
| 47,472 | | |
| 149,196 | |
Inventory impairment | |
| 13,326 | | |
| 13,771 | |
ROU, net of lease liabilities | |
| 3,430 | | |
| 20,171 | |
Total | |
| 4,103,491 | | |
| 4,594,168 | |
Less: valuation allowance | |
| (4,103,491 | ) | |
| (4,594,168 | ) |
Net deferred tax asset | |
$ | - | | |
$ | - | |
NOTE
12 – COMMITMENTS
Leases
On July 30, 2019, the Company entered into an
operating lease for its office in Beijing. Pursuant to the lease, the delivery date of the property was August 8, 2019 but the lease
term started on October 8, 2019 and expires on October 7, 2022, and has a monthly rent of RMB 207,269 without value added
tax (“VAT”) (or $29,250). The lease required a security deposit of three months’ rent of RMB 677,769 (or
$96,000). The Company received a six-month rent abatement, which was considered in calculating the present value of the lease payments
to determine the ROU asset which is being amortized over the term of the lease. On October 8, 2022, the Company renewed this
lease for another year but for half space of the previous lease, with a monthly rent of RMB 107,714 ($15,787). The Company
received a one-month rent abatement.
On July 30, 2019, the Company entered into a
property service agreement for its office in Beijing (described above). Pursuant to the property service agreement, the agreement
commenced on August 9, 2019 and will expire on October 8, 2022, and has a quarterly fee of RMB 202,352 (or $29,000). The
deposit was RMB 202,352 (or $29,000). On October 8, 2022, the Company renewed this service agreement for its office in Beijing
for another year, with a quarterly fee of RMB 96,476 ($14,128). The new deposit was RMB 96,476 (or $14,128).
On August 28, 2019, the Company entered an operating
lease for senior officers’ dormitory in Beijing. The lease has a term of two years with expiration on August 31,
2021, the monthly rent was RMB 14,500 ($2,045), payable every six months in advance. The lease was renewed for another
year from September 1, 2021 to August 31, 2022 at a monthly rent of RMB 15,200 ($2,350), payable every six months in advance.
On September 1, 2022, the Company entered a new six-month lease for a total rent of RMB 91,200 ($13,355), payable every three
months in advance. On March 1, 2023, the Company renewed this lease for six-month for a total rent of RMB 91,200 ($13,272),
payable every three months in advance. In August 2020, the Company entered into a lease for an office in Shenzhen City, China for
three years from August 8, 2020 through August 7, 2023, with a monthly rent of RMB 209,911 ($29,651) for the first year. The rent
will increase by 3% each year starting from the second year.
On August 26, 2020, Tianjin Information entered
into a lease for the office in Hangzhou City, China from September 11, 2020 to October 5, 2022. The first year rent is RMB 1,383,970 ($207,000).
The second-year rent is RMB 1,425,909 ($202,800). The security deposit is RMB 115,311 ($16,400). The total rent for
the lease period is to be paid in four installments. On October 6, 2022, Hangzhou took over and renewed this lease for one year, the
total rent is RMB 1,178,463 ($172,575), payable every six months in advance. In May 2023, the lease was terminated. The total
rent expense was RMB 848,620 ($122,253) for the year ended June 30, 2023.
On May 10, 2023, Guo Hao Century entered into
a lease for the office in Hangzhou City, China from May 10, 2023 to May 9, 2025. The security deposit is RMB 115,311 ($7,670).
The quarterly rent is as follows:
Start Date | |
End Date | |
Rent expense | |
| |
| |
RMB | | |
USD | |
5/10/2023 | |
8/9/2023 | |
| 43,786 | | |
$ | 6,060 | |
8/10/2023 | |
11/9/2023 | |
| 66,038 | | |
| 9,139 | |
11/10/2023 | |
2/9/2024 | |
| 66,038 | | |
| 9,139 | |
2/10/2024 | |
5/9/2024 | |
| 64,602 | | |
| 8,940 | |
5/10/2024 | |
8/9/2024 | |
| 66,038 | | |
| 9,139 | |
8/10/2024 | |
11/9/2024 | |
| 66,038 | | |
| 9,139 | |
11/10/2024 | |
2/9/2025 | |
| 66,038 | | |
| 9,139 | |
2/10/2025 | |
5/9/2025 | |
| 63,884 | | |
$ | 8,841 | |
The Company adopted FASB ASC Topic 842 on July
1, 2019. The components of lease costs, lease term and discount rate with respect of the Company’s office lease and the senior
officers’ dormitory lease with an initial term of more than 12 months are as follows:
| |
Three Months
Ended September 30, 2023 | | |
Three Months
Ended September 30, 2022 | |
Operating lease expense | |
$ | 74,181 | | |
$ | 203,111 | |
| |
| | |
| |
| |
September 30,
2023 | | |
June 30,
2023 | |
Right-of-use assets | |
$ | 65,854 | | |
$ | 137,856 | |
Lease liabilities - current | |
| 34,367 | | |
| 126,640 | |
Lease liabilities - noncurrent | |
| 17,781 | | |
| 26,449 | |
Weighted average remaining lease term | |
| 0.36 years | | |
| 0.67 years | |
Weighted average discount rate | |
| 6.25 | % | |
| 6.25 | % |
The following is a schedule, by years, of maturities
of the operating lease liabilities as of September 30, 2023:
12 Months Ending September 30, | |
Minimum Lease Payment | |
2023 | |
$ | 36,591 | |
2024 | |
| 18,096 | |
Total undiscounted cash flows | |
| 54,687 | |
Less: imputed interest | |
| (2,539 | ) |
Present value of lease liabilities | |
$ | 52,148 | |
NOTE 13 – DISPOSAL
OF SUBSIDIARY
On July 20, 2023, the Company’s
shareholders decided to sell Zhangxun to a third party at a price of RMB 2 (US $0.28). There was no material transactions
for Zhangxun for the period from July 1, 2023 through July 20, 2023, and for the purpose of complying with the Company’s
monthly accounting cut-off date, the Company used Zhangxun’s financial statements as of June 30, 2023 as the date of disposal.
The Company recorded $0.83 million gain on disposal of the subsidiary, which was the difference between the selling price of US$0.28
and the carrying value of the negative net assets of $2.35 million of the disposal entity, which includes $1.52 million of
inter-company payables. The gain is calculated after netting off these inter-company receivables from Zhangxun of $1.52 million, due
to uncertainty of the repayment from Zhangxun. The following table summarizes the carrying value of the assets and liabilities of
Zhangxun at June 30, 2023.
Cash | |
$ | 34 | |
Accounts receivable | |
| 254,988 | |
Other current assets | |
| 50,406 | |
Fixed assets, net | |
| 10,012 | |
Intangible assets, net | |
| 344,629 | |
| |
| | |
Total assets | |
| 660,069 | |
| |
| | |
Accounts payable | |
| 530,260 | |
Advance from customers | |
| 94,126 | |
Accrued liability and other payables | |
| 749,156 | |
Loan payables | |
| 153,045 | |
| |
| | |
Total liabilities | |
| 1,526,587 | |
The following tables shows the results of operations
relating to discontinued operations Zhangxun for the three months ended September 30, 2023 and 2022, respectively.
| |
THREE MONTHS ENDED SEPTEMBER 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Revenues | |
$ | - | | |
$ | 1,164,305 | |
Cost of goods sold | |
| - | | |
| 1,014,108 | |
| |
| | | |
| | |
Gross profit | |
| - | | |
| 150,197 | |
| |
| | | |
| | |
Operating expenses | |
| | | |
| | |
Selling | |
| - | | |
| 188,950 | |
General and administrative | |
| - | | |
| 165,485 | |
Research and development | |
| - | | |
| 156,704 | |
| |
| | | |
| | |
Total operating expenses | |
| - | | |
| 511,139 | |
| |
| | | |
| | |
Loss from operations | |
| - | | |
| (360,942 | ) |
Gain on disposal | |
| 833,546 | | |
| 0 | |
Other income, net | |
| - | | |
| 23,880 | |
| |
| | | |
| | |
Gain (loss) before income tax | |
| 833,546 | | |
| (337,062 | ) |
| |
| | | |
| | |
Income tax | |
| - | | |
| - | |
| |
| | | |
| | |
Gain (loss) before noncontrolling interest | |
| 833,546 | | |
| (337,062 | ) |
| |
| | | |
| | |
Less: loss attributable to noncontrolling interest | |
| - | | |
| (101,759 | ) |
| |
| | | |
| | |
Net gain (loss) to the Company | |
$ | 833,546 | | |
$ | (235,303 | ) |
NOTE 14 – SUBSEQUENT EVENTS
The Company follows the guidance in FASB ASC
855-10 for the disclosure of subsequent events. The Company evaluated subsequent events through the date the financial
statements were issued and determined the Company had no material subsequent events to be disclosed.
ITEM 2. MANAGEMENT’S DISCUSSION AND
ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
Cautionary Note Regarding Forward-Looking Statements
This report contains forward-looking statements
within the meaning of Section 27A of the Securities Act and Section 21E of the Exchange Act. All statements other than statements of
historical fact are “forward-looking statements” for purposes of federal and state securities laws, including, but not limited
to, any projections of earnings, revenue, or other financial items; any statements of the plans, strategies, and objectives of management
for future operations; any statements concerning proposed new services or developments; any statements regarding future economic conditions
of performance; and statements of belief; and any statements of assumptions underlying any of the foregoing. Such forward-looking statements
involve known and unknown risks, uncertainties, and other factors that may cause our actual results, performance, or achievements to
be materially different from any future results, performance, or achievements expressed or implied by such forward-looking statements.
In some cases, you can identify forward-looking
statements by terms such as “may,” “intend,” “might,” “will,” “should,” “could,”
“would,” “expect,” “believe,” “anticipate,” “estimate,” “predict,”
“potential,” or the negative of these terms. These terms and similar expressions are intended to identify forward-looking
statements. The forward-looking statements in this report are based upon management’s current expectations, which it believes are
reasonable. However, we cannot assess the impact of each factor on our business or the extent to which any factor or combination of factors,
or factors we are aware of, may cause actual results to differ materially from those contained in any forward-looking statements. You
are cautioned not to place undue reliance on any forward-looking statements. These statements represent our estimates and assumptions
only as of the date of this report. Except to the extent required by federal securities laws, we undertake no obligation to update any
forward-looking statement to reflect events or circumstances after the date hereof or to reflect the occurrence of unanticipated events.
You should be aware that our actual results could
differ materially from those contained in the forward-looking statements due to several factors, including:
|
● |
uncertainties relating to our ability to establish and operate our
business and generate revenue; |
|
● |
uncertainties relating to general economic, political, and business
conditions in China; |
|
● |
industry trends and changes in demand for our products and services; |
|
● |
uncertainties relating to customer plans and commitments and the timing
of orders received from customers; |
|
● |
announcements or changes in our advertising model and related pricing
policies or that of our competitors; |
|
● |
unanticipated delays in the development, market acceptance, or installation of our products and services; |
|
● |
changes in Chinese government regulations; and |
|
● |
availability, terms and deployment of capital, relationships with third-party equipment suppliers. |
Overview
Company Structure
Datasea Inc. (“Datasea,” the VIE,
as defined below, and our subsidiaries, collectively, the “Company” or “we” or “us” or “our”)
is a global technology company incorporated in Nevada USA on September 26, 2014, with subsidiaries and operating entities located in Delaware
and China, that provides intelligent acoustics (including ultrasound, infrasound, directional sound, and Schumann resonance), 5G messaging
and other products and services to various corporate and individual customers. The acoustic business offers a wide range of cutting-edge
products including high-quality sound air disinfection solutions, sound sleep-aid devices, as well as skin repair and beauty solutions.
Our products find extensive applications across various industries and sectors, including acoustic antivirus, acoustic beauty, acoustic
medical treatments, acoustic agriculture and acoustic industrial. Our common stocks currently listed on the Nasdaq Capital Market are
shares of our Nevada holding company that maintains service agreements with the associated operating companies which instead enable us
to consolidate the financial results of the VIE and its subsidiaries with Datasea’s corporate group under U.S. GAAP, making Datasea
the primary beneficiary of the VIE for accounting purposes. For a description of our corporate structure and contractual arrangements,
see “Corporate Structure” on page 8 and “VIE Agreements” on page 9.
Datasea is not a Chinese
operating company, but a Nevada-based holding company. Its subsidiary, Datasea Acoustics LLC, located in Delaware, serves as the global
hub for our acoustic business operations, catering to the U.S. and international markets by providing acoustic technologies and application
products, and there is no sales outside of PRC yet as of the report date. Additionally, the Company conducts business activities in China
through its subsidiary, Tianjin Information Sea Information Technology Co., Ltd. (“Shuhai Tianjin”), and its VIE entity, Shuhai
Information Technology Co., Ltd. (“Shuhai Beijing”), along with their subsidiary entities. Shuhai Beijing offers cutting-edge
products and solutions in intelligent acoustics and 5G messaging applications, catering to a wide spectrum of commercial enterprises,
households, and individuals in China.
Internationalization has always been a crucial
strategy for the Company. Datasea established its wholly-owned subsidiary, Datasea Acoustics LLC, in Delaware, USA in July 2023. Since
then, the company has embarked on a journey of providing the leading and high-quality ultrasonic air sterilizers, bathroom and cloakroom
sterilizers and odor removal products, as well as continuous new products including ultrasonic Skin Repair Robots and Schumann frequency
sleep monitors to the global market, mainly the U.S. market, catering to a broad and growing global consumer base. During the reporting
period, the Company collaborated with the globally renowned testing organization, Intertek Inc., to conduct ETL safety and functional
certifications for the air disinfection products intended for sale in the United States. This included certifications related to ozone
and Aspergillus flavus. We anticipate completing these certifications in the next quarter and commencing the sales of these products
in the U.S. market on a larger scale. Furthermore, we entered into cooperation agreements with several well-known American local distributors
of smart products. We successfully registered and established an online sales store on the Amazon platform. Additionally, in partnership
with the renowned U.S. intellectual property firm, Paul & Paul, we actively pursued various U.S. patents and international patents.
We aim to build a strong intellectual property portfolio in the United States and even internationally through patent applications and
the acquisition of high-quality patents. With a focus on the primary track of acoustic intelligence, we are seeking potential merger
and acquisition targets in areas such as acoustic disinfection, acoustic medical aesthetics, acoustic health, acoustic agriculture, and
acoustic industrial applications. This is part of our strategy for international expansion through mergers and acquisitions.
Technology and
Innovation
Datasea is the global initiator, promoter and
practitioner of the concept of acoustic intelligence. Our commitment to technological advancement and global reach positions us at the
forefront of delivering cutting-edge intelligent acoustics solutions, especially focusing on ultrasound, infrasound, directional sound
and Schumann resonance technology, to meet the evolving needs of our customers and communities worldwide. The research and development
of intelligent acoustics technology plays a vital role for the Company and is what makes us different. The Company has non-visual intelligent
algorithms and techniques, intelligent acoustics technologies such as ultrasound and directional sound, and 5G messaging related technology,
etc.. Combined with artificial intelligence (AI), machine learning and data analytics, our Acoustics and 5G intelligent products and
solutions are able to serve more than 48.42 million enterprises of all types (over 99% are small and medium enterprises (“SMEs”))
and households in China. Acoustic technology and products will also create a healthy living environment for approximately 30.7 million
businesses of various types and over 130 million households in the United States.
As of the date of this report, Shuhai Beijing
and its subsidiaries own 27 patents and 106 software copyrights in the PRC, which include 13 pending patent applications in core technologies,
to empower and grow the business. In addition, the U.S. subsidiary, Datasea Acoustics, is actively acquiring U.S. patents, as well
as international patents, and collaborating with U.S. universities and world-renowned research institutions.
The Company holds an
outstanding position in the field of acoustics, particularly in the areas such as ultrasound, infrasound, and directional sound. To promote
research and innovation in these areas, the Company actively collaborates with several prominent research institutions and universities
to enhance the integration and collaboration of research resources. These collaborations and the establishment of these laboratories
further solidify the Company’s leading position in the field of acoustics, providing a strong foundation for future innovations
and development. In particular, our collaboration with the Chinese Academy of Sciences is worth highlighting. Since signing a cooperation
agreement with the Institute of Acoustics at the Chinese Academy of Sciences in 2022, we have been jointly advancing research projects
and establishing collaborative laboratories. Two new projects have been initiated: 1) Medical Ultrasound Project: This project, namely
the ultrasound CT, focuses on using ultrasound waves to enhance diagnostic imaging and screening. It is particularly effective for the
early detection of breast cancer, offering high resolution and high-quality imaging. It is well-suited for the characteristics of Asian
women, and it has the potential to significantly improve screening efficiency. The initial tests on experimental machines have been successfully
completed, and following human testing and data collection, we anticipate completing the first-generation product by 2024; 2) Ultrasound
Cognitive Enhancement Project: This project has already completed the preliminary research and algorithm development phases. It will
now progress to data collection and the development of a product model.
The Company, in collaboration
with the Ministry of Industry and Information Technology (MIIT), the Key Laboratory of Artificial Intelligence Key Technology and Application
Evaluation, and the China Academy of Information and Communications Technology (CAICT) Cloud Computing & Big Data Research Institute,
has jointly unveiled China’s inaugural “White Paper on the Acoustic Intelligence Industry.” This groundbreaking document
presents compelling analyses and factual insights into the realm of intelligent acoustics technology, its commercialization, and the
industry’s future prospects. The white paper extensively explores the applications of acoustic intelligence at an industry level
and underscores the expectation that Datasea will take the lead in driving initiatives within the Chinese acoustic applications field.
It also emphasizes the Company’s prominent position within the broader acoustic industry landscape.
Operational goals
The primary operational
objectives of the Company, its subsidiaries, and VIE are as follows: (i) Continuing Revenue Growth: Drive revenue expansion through strategic
initiatives, including expanding the sales team and distribution networks, exploring new markets in both domestic and U.S. regions, and
delivering value-added services; (ii) Technological Innovation: Continuously enhance the technological capabilities of the ultrasonic
antivirus product line and services. Additionally, proactively introduce sound sleep monitors, and other acoustic technologies in various
health-related fields to meet global market demands and build an International Patent Matrix; (iii) Customer Satisfaction: Provide customers
with high-quality acoustic products and exceptional services to foster customer loyalty and maintain a positive reputation; (iv) International
Expansion: Pursue international growth, with a particular focus on the U.S. market, leveraging the operations of U.S. subsidiaries, engaging
in mergers and acquisitions activities, ensuring compliance, adapting to market dynamics, and practicing effective cross-cultural management;
(v) Partnerships and Collaborations: Cultivate strategic partnerships, encompassing collaborations with suppliers, partners, and research
institutions; (vi) Risk Management: Diligently identify, evaluate, and manage various risks, including those related to the market, legal
compliance, and the supply chain; and (vii) Shareholder Returns: Generate robust cash flow and provide satisfactory returns to shareholders.
Business Strategy
The Company’s business strategy includes
striving to provide high-quality products to end-users through online sales, distributor channels, and major customers. Our efforts include
expanding our presence in new markets, including the United States, as well as strengthening our position in existing markets. We aim
to enhance our image and market demand through continuous innovation and enhance the competitiveness and overall strength of our segmented
fields through an international patent matrix and mergers and acquisitions.
International Business Expansion: As of
the reporting period, through its Delaware subsidiary, Datasea Acoustics LLC, has been expanding its presence in the United States and
international markets. This expansion includes obtaining ETL safety certification and functionality certification for its air disinfection
products through globally recognized testing agencies. Datasea has also been actively pursuing the acquisition of U.S. patents and seeking
advantageous merger and acquisition opportunities in the primary sectors of acoustic intelligence, including sound disinfection, acoustic
medical aesthetics, acoustic health, acoustic agriculture, and acoustic industry. Additionally, the Company has established partnerships
with several well-known U.S. distributors of smart products and set up its Amazon platform store. The focus of this strategy can be to
leverage the geographical location and resources of the United States as a global business center to further expand its international
market share.
Technological Innovation: Datasea continues
to invest in research and development (R&D) to maintain a leading position in the field of intelligent acoustics. This includes continuously
improving existing acoustic sterilization and deodorization products, developing new applications, products and solutions regarding ultrasound,
directional sound, and Schumann resonance, and staying responsive to the growing needs of global customers and the market.
Technology Collaboration:
Collaboration with renowned research institutions both domestically and internationally, such as the medical ultrasound project (ultrasound
CT) in partnership with the Chinese Academy of Sciences and the ultrasound-based products for mental alertness and attention enhancement.
Datasea can foster collaborations with renowned U.S. universities and research institutions through its U.S. subsidiary. By partnering
with these institutions, the Company can engage in joint research and development initiatives to create and adopt cutting-edge intelligent
acoustics technologies. This collaborative approach helps Datasea maintain its technological leadership and obtain technical capabilities
and reserves in relevant fields.
U.S. Patent Acquisition
and Technology Protection: Datasea prioritizes the acquisition of U.S. patents to protect its innovations and intellectual property.
Rapidly securing U.S. patents for its technologies is essential to maintain its competitive advantage and defend against potential infringement.
This proactive approach in patent acquisition will ensure that Datasea’s intellectual property remains protected in the U.S. market
and provide opportunities for licensing and monetization. Currently, the Company is actively engaged in obtaining U.S. patents through
collaboration with the renowned intellectual property firm, Paul & Paul, based in Philadelphia. We aim to build an intellectual property
matrix in the United States and even on an international scale through U.S. patent applications and the acquisition of high-quality patents.
These strategies will
further strengthen Datasea’s position in the global market, consolidate its innovation capacity and protect its intellectual property
assets.
Mergers and Acquisitions
(M&A) and Joint Ventures: Datasea can expand its products and services portfolio by engaging in mergers and acquisitions or forming
joint ventures to meet the growing market demands. Especially in the U.S. market, in the primary areas of acoustic intelligence, including
sound disinfection, acoustic medical aesthetics, acoustic health, acoustic agriculture, and acoustic industry, we are actively seeking
acquisition targets with technological, team, and market advantages or complementarity. This will advance our international merger and
acquisition strategy, helping the Company strengthen its foundation, market depth, and rapid expansion of business and market scale in
the U.S. market. It will also contribute to the localization of our brand in the United States.
Contracts and Collaborations:
Datasea can actively seek long-term contracts and collaborations with domestic and international customers, partners, and major corporate
clients, including potential major clients in educational institutions, hospitality, and other establishments in the New York and Philadelphia
regions. These collaborations can encompass product sales, technical cooperation, and joint research and development, helping to stabilize
revenue and expand market share.
Compensation and Incentives: In recognition
of the contributions made to the Company’s growth by its directors, executives, employees, consultants, and other external partners,
the Company has established a multi-layered compensation and incentive system. This includes incentives such as stock options for a publicly
traded company (S-8) and equity holdings in core business subsidiaries. As of now, the Company has initiated another round of registration
for 5 million shares of incentive shares under the S-8 for the 2018 Equity Incentive plan Amendment. We will continue to issue these
shares to directors, executives, employees, and external consultants, thereby implementing our stock incentive plan. Looking ahead, the
Company plans to extend stock incentive initiatives to even more individuals who contribute significantly to the Company, further encouraging
and ensuring active contributions from talents within the organization.
Sustainable Growth:
The Company has the capacity to embrace a sustainable approach for ensuring long-term prosperity. This approach entails a focus on Environmental,
Social, and Governance (ESG) aspects, ensuring that the Company’s operations are in alignment with global best practices, and offering
sustainable solutions to meet the demands of its customers. The Company has explored and developed an ESG evaluation framework tailored
to its own characteristics, regularly publishes quarterly ESG reports, and continuously enhances ESG factors to ensure long-term sustainability.
Market diversification: In the domestic
market, Datasea can continue to provide intelligent acoustics and 5G messaging products to various end users, such as corporate customers
and household users, to ensure market diversification. In the international market, Datasea precisely targets U.S. households and large
corporate customers including hospitals, educational institutions and Elderly Care and Healthcare Institutions with leading and high-quality
ultrasonic air sterilization, sleeping monitor, bathroom and cloakroom sterilization and odor removal products, contributing to expanding
broader growth opportunities and performance improvement.
Regulatory Compliance:
In addition to adhering to Chinese laws and regulations, the company must also comply with U.S. laws and the regulatory oversight of
the Securities and Exchange Commission (SEC). This entails ensuring timely and accurate disclosure of financial statements and significant
events and continually enhancing corporate governance, shareholder rights, information disclosure, and internal controls in accordance
with the rules of the NASDAQ stock exchange. Maintaining effective communication with investors is crucial.
In summary, Datasea can pursue its business strategy
through international business expansion, technological innovation, contracts and collaborations, and a sustainable growth approach.
This will help ensure that the Company gains a competitive advantage in global markets and creates sustainable value for its shareholders.
Our Business Summary
We deeply understand that the market needs new
application areas, new technologies, and new requirements. Therefore, through the tireless efforts of our team, we have continued to
research and upgrade from visual algorithms to acoustic-based non-visual algorithms. After achieving significant breakthroughs in the
field of acoustics, we have further expanded product applications and market development into areas such as ultrasound, subsonic, and
directional sound.
Acoustic intelligence is a new field that integrates
fundamental acoustic theory with artificial intelligence to gather and process acoustic data and solve problems. Datasea leverages cutting-edge
technologies in the realm of intelligent acoustics, especially harnessing the power of ultrasonic sterilization to combat viruses and
prevent human infections. This technology capitalizes on the mechanical, thermal, and cavitation effects of ultrasound. When stimulated
by ultrasound, microorganisms, including the coronavirus, undergo significant vibration strains, disrupting the virus’s outer shell
and internal RNA. The rapid movement of protons in the ultrasound eventually devastates microbial structures, annihilating harmful pathogens.
Leveraging Datasea’s cutting-edge intelligent
acoustics technology together with AI technology, we successfully developed a series of ultrasonic disinfection products named the “Hailijia”
series air sterilizer products. This lineup includes solutions tailored for in-door (Desktop and Floor), in-vehicle, bathroom and cloakroom
sterilization and deodorizer, positioned in the health field of acoustic disinfection, can be widely used in homes and different public
places, including hospitals, educational institutions and Elderly Care and Healthcare Institutions. We started to launch those new products
in the China market in the year of 2023. These products can provide more effective solutions for purifying the environment and protecting
health for people. Leading labs such as the Wuhan Institute of Virology have proven this ultrasonic disinfection technology to have 99.83%
efficacy in nine seconds against Covid-19 and 99.99% efficacy against Staphylococcus Albus and E-col. Meanwhile, this strategic shift
and process are aimed at offering people more effective solutions for purifying their environments and healthier lifestyles for people
not only in China, but also the United States and globally, particularly in the post-pandemic era when people have raised higher demands
for protection and quality of life.
Besides, the Company makes innovations in Schumann
frequency, directional sound and others, launching ultrasonic Skin Repair with AI diagnosis and Schumann frequency sleep monitors and
further creating a higher quality living environment for customers in application fields such as acoustic beauty, acoustic agriculture
and acoustic industry. Also, with a diverse product lineup, we strive to achieve a global leading position in this field within three
years.
To showcase the Company’s technology and
products on the global stage, Datasea, through its wholly-owned subsidiary, Datasea Acoustics LLC, based in Delaware, U.S., operates
as the primary entity to offer advanced intelligent acoustic products and solutions, including acoustic antivirus, acoustic beauty, acoustic
medical, acoustic agriculture, and more. This strategy aims to tap into the continuously growing consumer audience worldwide. Additionally,
the establishment of production assembly and sales channels, collaboration with local U.S. channels, emphasis on technological advancements,
partnerships with international technology laboratories, and the pursuit of multiple channels for obtaining US patents and potential
acquisitions are conducive to the sustainable development of Datasea Acoustics LLC.
5G Messaging:
5G Messaging business increases and improves
how people and businesses communicate, while providing enterprises and brands a platform to engage, convert and efficiently cultivate
buying relationships by leveraging 5G messaging service.
The 5G messaging service is known as RCS (“Rich
Communication Suite”) and integrates phones, messages, and contacts. Specifically, this communication suite enables users to enjoy
various effective interfaces with integrated messages, including texts, pictures, audio, video and emojis, as well as status, location
and other communication functions. It has the characteristics of high contact rate, rich media, strong interactivity, convenient service,
and high security.
5G messaging technology can create a new message
ecosystem in which customers and enterprises can directly and efficiently connect via short messages on mobile phone terminals. When
businesses apply 5G messaging to marketing initiatives, higher speed, better transmission quality, and lower latency can create brand
new and improved customer experience.
As one of the leading service providers in China’s
5G communication field, Datasea has several primary products and services targeting different customers and needs, including 5G Integrated
Messaging Marketing Cloud Platform (“5G IMMCP”), Smart Push (precision marketing solution) and 5G messaging Top Up business
related applications applicable to various industries in China. Together with artificial intelligence (AI), machine learning and data
analytic capability, our Acoustics and 5G intelligent products and solutions are able to serve more than 48.42 million enterprises and
businesses of all types (over 99% are SMEs) and households in China with digital and intelligent services.
Recent Developments
Our Products and Future
Plans of Intelligent Acoustics
General Information
As of September 30,
2023, in the first quarter of the 2024 fiscal year, we continued to enhance our range of acoustic products, including a series of ultrasonic
air disinfection machine products: 1) In-door models (floor and desktop models) suitable for different areas and functions, 2) In-vehicle
models; and 3) Restroom and Cloakroom purification and deodorization. Comprehensive air disinfection, and specialized sterilization suitable
for environments such as hospitals, airports, educational institutions and residential areas. As well as sound sleep aids suitable for
the general population based on Schumann resonance, among other products.
Air purification and
deodorization products:
Key Feature:
Gentle Sound Ambiance, Air Purification, Warm Light and Colors, Odor Elimination, Powerful Sterilization
Key Features: Powerful Dehumidification,
Odor Elimination, Voice Control, Mite Purification, Strong Sterilization
New Products Planned
| ● | The
upgraded version of Sound Wave Smart Sleep Monitor (Coming soon) |
Sound
Wave Smart Sleep Monitor adopts ultra-low frequency, weak intensity, and magnetic induction of brain rhythm (MIBR), which is a magnetic
induction of brain rhythm technology. Through the selective optimization and adjustment of the function of neurons through the magnetic
induction of brain rhythm (MIBR), the monitor creates a natural frequency magnetic field similar to the Schumann frequency.
Key Features:
1) Reduce the impact of high-frequency
radio waves on the human body, relieve anxiety and stress, and gradually relax the body and brain;
2) Resonate between the frequency of
Device and the human body’s own frequency, induce brain waves to enter a deep sleep state, prolong the time of deep sleep, and
improve the quality of deep sleep, thereby improving sleep and keeping users away from insomnia.
As the core component
of smart health furniture products, the Company’s Delaware subsidiary has entered into a strategic cooperation agreement with Shandong
Mingqi, a company engaged in furniture design, manufacturing, and sales with a long track record in the industry, including operations
in the U.S. market. The cooperation involves leveraging technologies and products related to sound wave sleep improvement, alertness
enhancement, sound wave disinfection, and more to empower and upgrade furniture products, thereby transforming traditional furniture
into smart health furniture. Such collaboration is expected to effectively drive the export of Datasea’s technology and products,
achieving a rapid increase in overseas sales to B2B customers and the overseas revenue ratio.
Sales and Distribution
Domestic channels and sales
As of the date of this report, our acoustic products
are mainly developed and produced in China, and the products we sell in China are mainly through:
1) The sales department of
Shuhai Beijing and its subsidiaries directly sign sales contracts with customers.
During the reporting period,
Shuhai Beijing and its subsidiaries have formed a complete marketing system, promotion strategies and models, including the Company’s
own sales team and innovative partner models. The sales team of Shuhai Beijing and its subsidiaries cover the core economic zones of
China in Beijing, Northeast China, the Yangtze River Delta, and the Guangdong Hong Kong Macao Greater Bay Area, promoting various products
and services.
2) Online
Distributors and Living Stream
The Company expands its coverage
and increases market penetration by collaborating with multiple online distributors, living stream platform and selling innovative products
on major e-commerce platforms, such as signing a sales partnership with the well-known Chinese e-commerce platform Hunan Jimei, to launch
customized e-commerce products to expand its coverage and increase market penetration.
3)Sales
Channels
Shuhai Beijing and its subsidiaries
have established cooperative relationships with multiple domestic sales and channel merchants and established a nationwide marketing
channel network through a partnership system.
In December 2022, the Company
unveiled national Hailijia air sterilization product event with an online event and offline product launches in various cities in China,
including Beijing, Shenzhen, Tianjin, Hangzhou and Harbin. More than 50 institutions specializing in trade and distribution from China,
Southeast Asia, and the Middle East participated in the event, highlighting the market interest in the products. During the product launches,
Datasea has entered into eight marketing and distribution agreements in order to expand the business and reach to customers and sell
certain Hailijia air sterilizers and purifiers in China.
International Business Expansion
As of the date of this
report, Datasea has established a subsidiary, Datasea Acoustics LLC, in the United States, actively recruiting a sales team, and promoting
cooperation with various local offline and online sales channels to support the sales of acoustic products in the U.S. and international
markets.
| 1) | In
October 2023, a Delaware subsidiary applied to register an Amazon online store in the United
States, and it is expected to be officially sold after obtaining the existing product safety
certification (about 2 months); |
| 2) | Signed
a sales cooperation agreement with Meligo, a well-known sales channel in the United States;
and |
| 3) | Communicate
and connect with potential major clients such as New York real estate developers and Philadelphia
educational institutions. |
Key Customers and
Agreements
In September 2023, Shuhai
Jingwei (Shenzhen) Information Technology Co, Ltd signed a procurement and sales agreement with Hunan Jimei Biotechnology Development
Co., Ltd. (hereinafter referred to as “Jimei”), aiming to expand the online sales of Shuhai’s “Hailijia”
brand’sacoustic Air Disinfection Machine, Disinfectant and Odor Eliminator series products in China through Jimei’s innovative
e-commerce platform and user base. Hunan Jimei is a high-tech product research and development, production, and sales enterprise. At
the same time, it also has a direct sales license issued by the Ministry of Commerce of China. Its Yunchuang Space APP is a comprehensive
e-commerce product intelligent shopping platform that combines private domain traffic and public domain traffic, with a million level
user base, providing a rich e-commerce sales channel and options.
October 16, 2023, its
Delaware operating entity, Datasea Acoustics LLC, has entered into a marketing promotion and sales cooperation agreement with Meglio
Interiors LLC (“Meglio”), based in Chamblee, Georgia develop, promote and distribute the Company’s intelligent acoustics
products in the US and internationally. Datasea plans to establish an assembly line in the nearly future for its intelligent acoustics
products in Delaware while Meglio will as one of the primary distributor of such products. Meglio has sales channels that includes Atlanta,
Dallas and New Jersey and extensive experience in increasing sales for its clients in the US. Meglio has expertise in business development,
marketing, sales, branding and channel development in the U.S. furniture market, which the Company believes is an ideal fit for the Company’s
home health products that include air disinfection machines, bathroom and wardrobe deodorization devices, as well as sleep-enhancing
products.
5G Messaging
Key Customers and
Agreements
As of September 30, 2023, Datasea's Chinese
operating entities, Shuhai Information Technology Co., Ltd. ("Shuhai Beijing"), and Heilongjiang Xurui Technology Co.,
Ltd. ("Xurui Technology") Shuhai Jingwei (Shenzhen) Information Technology Co., Ltd. ("Shuhai Jingwei") and
Guozhong Times (Beijing) Technology Co., Ltd. ("Guozhong Times") have reached agreements with two important new clients:
Hainuo Xintong (Qingdao) Network Technology Co., Ltd. (hereinafter referred to as "Hainuo") and Xiamen Duoqiao Mai Network
Technology Co., Ltd. (hereinafter referred to as "Xiamen Duoqiao"). These agreements allow Hainuo Xintong and Xiamen
Duoqiao to purchase various denominations of 5G message top up cards within 12 months of the agreement, ranging from RMB10 to RMB500
($1.38 to $69.4). In just a few months after signing agreements with Hainuo Xintong and Xiamen Duoqiao, Shuhai Beijing and its
subsidiaries provided a 5G message top up service worth approximately $8.08 million (equivalent to RMB57.99 million). From May 2023
to September 2023,the revenue from Maiduoqiao is $6.21million (equivalent to RMB 44.51million). From August 2023 to September
2023,the revenue from Hainuo Xintong is $1.88million(equivalent to RMB 13.48 RMB).
As of September 30, 2023,
Datasea's Chinese operating entity, Guozhong Times (Beijing) Technology Co., Ltd. (hereinafter referred to as the "subsidiary"),
has reached an agreement with an important new client, Qingdao Ruicheng Lida Network Technology Co., Ltd. According to the agreement,
Ruicheng Lida will purchase 5G message top up cards ranging from RMB10 to RMB500 ($1.38 to $69.4) during the 12-month agreement period.
As of September 30, 2023, Shuhai Beijing and its subsidiaries have provided 5G message top up services worth approximately $0.78 million
(equivalent to RMB 5.64 million).
Market Results
In terms of customer
acquisition and marketing, the Company has taken a series of strong measures to promote sales, which has truly achieved explosive growth
in sales.
First, we optimize our
products and services. We deliberately start from the needs of customers, and constantly optimize and improve products and services to
make them more in line with customer needs. We independently developed internal systems such as the 5G phone charge top-up platform,
making the phone charge business more accurate and convenient, and the process more scientific and smoother.
Secondly, through its
own sales team, the Company vigorously promotes and publicizes the Company’s research and development results and technology display
in 5G sales, actively participates in important seminars and business fairs around the country, and deeply explores the target customers
related to 5G news. Through painstaking efforts and keen business acumen, we have obtained a stable customer flow.
Thirdly, the Company
also hired a professional 5G news business promotion team, and signed 5G communication marketing service agreements with some marketing
companies that have many years of advantages in Internet of Things market development, operation and promotion services, have effective
integration with mobile Internet enterprises, Internet of Things industry chain and other resources, and have strong channel expansion
and sales and operation capabilities, to carry out in-depth cooperation. Quickly and effectively recruit high-quality partners for the
Company to achieve rapid economic value transformation. Third party marketing companies bring us a large number of customers, which is
our total sales growth engine.
Finally, we have also
carried out some preferential activities and implemented different discount policies for customers. Through preferential activities to
attract customers to participate in cooperation, increase customer participation and loyalty, thereby increasing sales artery.
ESG Management
ESG Management Update
Datasea is committed
to aligning with global ESG (Environmental, Social, and Governance) standards and best practices, given their growing significance in
the business landscape. We understand the importance of this approach in managing risks effectively, identifying opportunities for growth,
and fortifying our long-term resilience. Moreover, it enables us to foster positive relations with stakeholders and gain a competitive
edge in the ever-evolving high-tech sector, specifically within the field of acoustic intelligence.
As part of our unwavering
dedication to ESG, Datasea has adopted a comprehensive SASB framework designed to ensure that our operations remain consistent with our
core values and priorities. This framework serves as a guide for our decision-making processes, emphasizing the importance of sustainable
growth and enduring success.
Transparency and accountability
lie at the heart of our ESG strategy. Starting in 2023, Datasea is committed to providing meaningful and accurate information regarding
our ESG practices and performance to our stakeholders. This information will be disclosed through quarterly and annual ESG reports and
accompanying sustainability statements.
Our recent ESG initiatives
and progress are in line with prevailing ESG evaluation methods in the United States and the unique characteristics of the high-tech
sector, particularly within the realm of acoustic intelligence. We have focused on several key ESG areas:
Environmental Responsibility:
Datasea places a strong emphasis on energy efficiency, greenhouse gas emissions reduction, sustainable water management, waste minimization,
and the responsible handling of hazardous materials. We remain committed to lessening our environmental footprint through innovative,
eco-friendly practices.
Social Engagement:
Our social commitment includes fostering inclusivity, diversity, and non-discrimination in our workforce. We are dedicated to attracting,
developing, and retaining top talent. Ensuring the health and safety of our employees and evaluating the impact of our supply chain are
integral aspects of our approach.
Governance Practices:
Datasea maintains the highest ethical standards, ensuring robust corporate governance. We prioritize network security, data privacy,
and product quality to uphold our commitment to ethical conduct in all aspects of our operations.
Our focus on these ESG
priorities aligns with our mission to minimize environmental impact, creating a safer and more conducive living environment, enhance
societal well-being, and maintain a resilient governance structure in a technologically advanced industry like acoustic intelligence.
By prioritizing these
aspects, our goal is to make a significant and lasting impact on our stakeholders and the broader environment. Datasea remains committed
to the effective implementation of our 2023 ESG initiatives to address these priorities and achieve our ESG goals. While no recent ESG
reports have been released, we continue to focus on ESG integration, striving for ongoing improvements and increased transparency in
our sustainability efforts. We eagerly anticipate sharing our progress and accomplishments with stakeholders in the upcoming ESG reports
and communications.
Competition
It is essential to recognize that acoustic technology
is a broad and diverse field. Different acoustic attributes find extensive applications in various niche sectors, and distinct competitive
landscapes exist across different application areas. Major tech companies like Baidu, Alibaba, Tencent, and others have also invested
in acoustic-related technologies, potentially impacting future market dynamics. We anticipate that competition in the markets we engage
in will continue to intensify as existing competitors enhance or broaden their product offerings, and as new companies enter the market.
Moreover, our ability to compete effectively depends on various factors, including technological innovation, product safety, as well
as attributes such as price and brand reputation.
Going Concern
The accompanying unaudited
consolidated financial statements were prepared assuming the Company will continue as a going concern, which contemplates continuity
of operations, realization of assets, and liquidation of liabilities in the normal course of business. For the three months ended September
30, 2023 and 2022, the Company had a net loss of approximately $22,056 and $1.34 million, respectively. The Company had an accumulated
deficit of approximately $28.09 million as of September 30, 2023, and negative cash flow from operating activities of approximately $6.74
million and $0.75 million for the three months ended September 30, 2023 and 2022, respectively. The historical operating results indicate
the Company has recurring losses from operations which raise the question related to the Company’s ability to continue as a going
concern although the range of such recurring operating losses has narrowed in recent years. There can be no assurance the Company will
become profitable or obtain necessary financing for its business and investments or that it will be able to continue in business and
investments. The consolidated financial statements do not include any adjustments that might result from the outcome of these uncertainties.
As of September 30, 2023, the Company had cash of $1,218,748.
We continue to bring
in additional investors to support our company’s research and development, marketing and operations. On August 1, 2023, the Company
entered into two separate subscription agreements with a certain non-U.S. investor, pursuant to which the Company agreed to sell and
the investor agreed to purchase an aggregate of 4,760,000 shares of common stock price at a $1.2 per share purchase price. Such shares
must be held for a period of 365 days. In accordance with such two agreements, Investor shall pay a total purchase price of $5,712,000
in RMB, at an amount of RMB 40,000,000, no later than September 30, 2023. On September 21, the Company has received all of the payment
of RMB 40,000,000. On August 15, 2023, the Company entered into a subscription agreement with a non-U.S. investor to purchase an aggregate
of 2,962,963 shares of common stock price at a $1.35 per share purchase price, with a total subscription price of $4,000,000. The
shares must be held for a period of 180 days. On September 13, 2023, our Company announced the closing of an underwritten public offering
of 5,000,000 shares of common stock at a public offering price of $0.40 per share, for aggregate gross proceeds of $1,635,000, after
deducting underwriting discounts and other offering expenses. We believe these fundings demonstrate our investors’ confidence on
our strategy and business.
If deemed necessary,
management could seek to raise additional funds by the way of introducing strategic investors or private or public offerings, or by obtaining
loans from banks or others, to support the Company’s research and development, procurement, marketing and daily operation. However, there
can be no assurance that additional funds will be available when needed from any source or, if available, will be available on terms
that are acceptable to us. We may be required to pursue sources of additional capital through various means, including debt or equity
financings. Future financings through equity investments are likely to be dilutive to existing stockholders. Also, the terms of securities
we may issue in the future capital transactions may be more favorable for new investors. Further, we may incur substantial costs in pursuing
future capital and/or financing, including investment banking fees, legal fees, accounting fees, printing and distribution expenses and
other costs. Our ability to obtain needed financing may be impaired by such factors as the capital markets and our history of losses,
which could impact the availability or cost of future financings. If the amount of capital we are able to raise from financing activities,
together with our revenues from operations, is not sufficient to satisfy our capital needs, even to the extent that we reduce our operations
accordingly, we may be required to cease operations.
Significant Accounting Policies
Please refer to our significant accounting
policies in Note 2 to our consolidated financial statements included in this report.
Results of Operations
Comparison of the three Months ended
September 30, 2023 and 2022
The following table sets forth the results
of our operations for the three months ended September 30, 2023 and 2022, respectively, indicated as a percentage of net sales. Certain
columns may not add up due to rounding.
| |
2023 | | |
% of Revenues | | |
2022 | | |
% of Revenues | |
Revenues | |
$ | 6,880,743 | | |
| | | |
$ | - | | |
| | |
Cost of revenues | |
| 6,806,008 | | |
| 98.9 | % | |
| - | | |
| - | % |
Gross profit | |
| 74,735 | | |
| 1.1 | % | |
| - | | |
| - | % |
Selling expenses | |
| 84,447 | | |
| 1.2 | % | |
| 104,114 | | |
| - | % |
Research and development | |
| 155,004 | | |
| 2.3 | % | |
| 106,628 | | |
| - | % |
General and administrative expenses | |
| 693,060 | | |
| 10.1 | % | |
| 884,960 | | |
| - | % |
Total operating expenses | |
| 932,511 | | |
| 13.6 | % | |
| 1,095,702 | | |
| - | % |
Loss from operations | |
| (857,776 | ) | |
| (12.5 | )% | |
| (1,095,702 | ) | |
| - | % |
Non-operating expenses, net | |
| (7,758 | ) | |
| (0.1 | )% | |
| (1,175 | ) | |
| - | % |
Loss before income taxes | |
| (865,534 | ) | |
| (12.6 | )% | |
| (1,096,877 | ) | |
| - | % |
Income tax expense | |
| - | | |
| - | % | |
| 8 | | |
| - | % |
Loss before noncontrolling interest from continuing operation | |
| (865,534 | ) | |
| (12.6 | )% | |
| (1,096,885 | ) | |
| - | % |
Income (loss) before noncontrolling
interest from discontinued operation | |
| 833,546 | | |
| 12.1 | % | |
| (337,062 | ) | |
| - | % |
Less: income (loss) attributable
to noncontrolling interest from continuing operation | |
| (9,932 | ) | |
| (0.1 | )% | |
| 5,135 | | |
| - | % |
Less: income (loss) attributable
noncontrolling interest from discontinued operation | |
| - | | |
| - | % | |
| (101,759 | ) | |
| - | % |
Net loss to the Company from continuing operation | |
| (855,602 | ) | |
| (12.4 | )% | |
| (1,102,020 | ) | |
| - | % |
Net loss to the Company from discontinued operation | |
| 833,546 | | |
| 12.1 | % | |
| (235,303 | ) | |
| - | % |
Net loss to the Company | |
$ | (22,056 | ) | |
| (0.3 | )% | |
| (1,337,323 | ) | |
| - | % |
Revenues
We had revenues of $6,880,743
and $nil for the three months ended September 30, 2023 and 2022, respectively, which shows a $6,880,743 increase by comparing with the
same period of 2022. The increase in revenues was mainly due to the rapid increase of 5G messaging business in China. For the three months
ended September 30, 2023, revenues mainly consisted of service fees from our 5G SMS service.
From July 1, 2023 to
September 30, 2023, the Company generated revenue of $6,880,743, including $6,880,463 from the 5G messaging business and $280 from the
acoustic intelligence.
Cost of Revenues
We recorded $6,806,008
and $0 cost of revenues for the three months ended September 30, 2023 and 2022, respectively, which shows a $6,806,008 increase by comparing
with the same period of 2022. For the three months ended September 30, 2023, cost of revenues was mainly the 5G SMS service platform fees
and Cloud Platform construction to suppliers. The increase in cost of revenues was due mainly to the increased revenue of 5G SMS. For
the three months ended September 30, 2023, the cost of 5G messaging was $6.81 million, and the cost of intelligent acoustics business
was $141.
Gross Profit
Gross profit for the
three months ended September 30, 2023 was $74,735 compared to $nil for the three months ended September 30, 2022, which shows a $74,735
increase by comparing with the same period of last fiscal year. The increase in gross profit was mainly due to the increase in sales
for the three months ended September 30, 2023.
Gross margin is 1.1%
for the three months ended September 30, 2023.
From the perspective
of market prospects, according to the prediction of GSMA (Global Association for Mobile Communication Systems), by 2025, the number of
5G connections in China will exceed the sum of North America and Europe, ranking first in the world. The number of 5G connections will
reach 460 million, accounting for 28% of the total connections in the country. 5G messaging has become an international standard. According
to the Global System for Mobile Communications Association, as of September 2020, 90 mobile network operators worldwide have launched
RCS, with 473 million global monthly active users; It is expected that the RCS market will be approximately $74 billion by the end of
2021. Mobile squared predicts that by 2023, 74.6% of smartphone users will use RCS channels for communication. China will become one
of the largest single contributors to the global growth of mobile internet users in the coming years, accounting for nearly 20% of the
total global increase.
Combining the advantages
of “Internet of Things+” intelligent terminals and 5G messaging industry chain, Shuhai Information is advancing with the
time, taking the train of the 5G era, and developing 5G message/phone top up business. At this stage, Shuhai is carrying out the development,
operation and promotion services of the Internet of Things market and increasing the effective combination of resources with Mobile Internet
enterprises and the Internet of Things industrial chain.
In 2023, the 5G phone
recharge business of Shuhai Information accounts for a relatively big proportion of the total revenue, because, at this stage, the business
belongs to the early stage of the development, operation and promotion services of the Internet of Things market, and the investment
in all aspects is large. In addition, the gross profit of the phone charge recharging business is generally low. As a result, the annual
gross profit margin decreased from the previous year. The Company’s focus in this business is to integrate new resources, expand
new businesses related to 5G, combine the Company’s years of deep cultivation and accumulation in 5G news, and take this opportunity
to open up more 5G-related businesses to increase the Company’s revenue and new business.
In China’s mature
and transparent market today, gross margins on services are far greater than those on hardware sales. The improvement of gross profit
margin shows that the Company’s measures to improve gross profit margin are gradually showing effect: 1) costs will be reduced
by economic scale over a larger number of customers base and the increase in production; 2) the Company, by adopting the differentiation
strategy, grows brand recognition and customer loyalty, strengthening the Company’s pricing power; 3) As the scale of 5G recharge
services and the number of serviced customers, along with service quality, continue to improve, customized and value-added services,
as well as service fees, will gradually increase. This will boost the profitability of the Company’s related businesses. The Company
will continue to increase the share of high gross profit products in the sales while increasing the revenue, so as to further improve
the gross profit rate and give investors a better return on investment.
Selling, General and Administrative, and
Research and Development Expenses
Selling expenses were
$84,447 and $104,114 for the three months ended September 30, 2023 and 2022, respectively, representing a decrease of $19,667 or 18.9%.
The decrease was mainly due to the decrease in payroll expense of salespersons by $79,798, decreased travel expense by $5,089, and decreased
other selling expenses by $1,388, which was partly offset by increased advertising and marketing expense by $66,608.
Currently, we are focusing
on expanding the Company’s leading intelligent acoustics technologies and products and continuing to develop 5G-related applications.
We incurred R&D expenses of $155,004 and $106,628 during the three months ended September 30, 2023 and 2022, respectively, which
shows a $48,376 or 45.4% increase by comparing with the same period of 2022.
Research and development
expenses of $155,004 for three months ended September 30, 2023. The Company’s research and develop results include but are not
limited to the following:
As one of the leading
service providers in China’s 5G communication field, Datasea has several primary products and services targeting different customers
and needs, including 5G Integrated Messaging Marketing Cloud Platform (“5G IMMCP”), Smart Push (precision marketing solution)
and 5G messaging Top Up business related applications applicable to various industries in China. Together with artificial intelligence
(AI), machine learning and data analytic capability, our Acoustics and 5G intelligent products and solutions are able to serve more than
48.42 million enterprises and businesses of all types (over 99% are SMEs) and households in China with digital and intelligent services.
Leveraging Datasea’s
cutting-edge intelligent acoustics technology together with AI technology, we successfully developed a series of ultrasonic disinfection
products named the “Hailijia” series air sterilizer products. This lineup includes solutions tailored for indoor (desktop
and floor), car use, bathroom and cloakroom sterilization and deodorizer, positioned in the health field of acoustic disinfection, can
be widely used in homes and different public places, including offices, educational institutions, transportation, hospitals, etc. We
started to launch those new products in the China market in the year of 2023. These products can provide more effective solutions for
purifying the environment and protecting health for people. Leading labs such as the Wuhan Institute of Virology have proven this ultrasonic
disinfection technology to have 99.83% efficacy in nine seconds against Covid-19 and 99.99% efficacy against Staphylococcus Albus and
E-col. Meanwhile, this strategic transformation and process not only provide safer and healthier lifestyles
for Chinese users, but also for users in the United States and globally.
General and administration
expenses decreased $191,900, or 21.7% from $884,960 during the three months ended September 30, 2022 to $693,060 during the three months
ended September 30, 2023. The decrease was mainly attributed to decreased rent expense by $113,819, and decreased consulting and director
compensation by $123,741, which was partly offset by increased travel expense by $21,833 and increased other G&A expenses by $23,827.
The Company has more
accurate and scientific management methods in personnel costs and risk control. We take human capital as a key indicator to promote business
growth and technological innovation by improving efficiency. By downsizing the numbers of non-core position staff, the Company manages
to control expenses, while does not affect the work efficiency and efficiency in any way. At the same time the Company strives to pursue
better integration channel with related industries, i.e., outsourcing sales branch for Acoustic products and establishing joint venture
to obtain the investment to 5G messaging technology area.
We are treating the
human capital as a key indicator to drive the business growth and technical innovation, also pursuing better integrated channels with
related industries.
Non-Operating Income
(Expenses), net
Non-operating expenses
were $7,758 for the three months ended September 30, 2023, consisting mainly of interest income of $106 and other expenses of $7,864.
Non-operating expenses were $1,175 for the three months ended September 30, 2022, consisting mainly of interest income of $64 and other
expenses of $1,239.
Net (Income) Loss
from Discontinued Operation
We generated net income
from discontinued operation of $ 833,546, which was the gain on disposal of Zhangxun, and net loss of $337,062 for the three months ended
September 30, 2023 and 2022, respectively.
Net Loss from continuing operation
We generated net losses
from continuing operation of $855,602 and $1,102,020 for the three months ended September 30, 2023 and 2022, respectively, a $246,418
or 22.4% decrease by comparing with the same period of 2022. The decrease in net loss was mainly due to the decrease in operating expenses
and increased gross profit as explained above.
Accounts receivable
The operating revenue
of the three months ended September 30, 2023 was $6,880,743, the balance of accounts receivable was $22,158 at September 30, 2023. In
the same period last year, the operating revenue was $nil, and the accounts receivable balance was $155,280 at September 30, 2022. This
quarter, the Company further segmented the market, planned eight regional headquarters, strengthened the collection control, and promoted
the fund collection of contracted delivery projects, which led to the benign return of funds and had a far-reaching impact on the future.
Liquidity and Capital Resources
Historically, we have
funded our operations primarily through the sale of our common stock and shareholder loans. To enhance our ability to continue to operate
as a going concern, we are dedicating resources to generate recurring revenues and sustainable operating cash flows.
We expect to generate
revenues through expanding our current 5G messaging and acoustic intelligence business, and through continuous product innovation and
development as well as various types of value-added services. In order to maintain working capital sufficient to support our operations
and finance the future growth of our business, we expect to fund any cash flow shortfall through financial support from our majority
stockholders (who are also our board members or officers) and public or private issuance of securities. However, such additional cash
resources may not be available to us on desirable terms, or at all, if and when needed by us.
As of September 30,
2023, we had a working capital of $3,442,072 or a current ratio of 1.77:1, and our current assets were $7,911,853. As of June 30, 2023,
we had a working capital deficit of $3,617,058 or a current ratio of 0.26:1. Our current assets were $1,289,517.
We expect the Company
to continue to support its ongoing operations and financing through revenue growth and increased financing activities. However, there
is no assurance that the Company will be able to secure such additional working capital on commercially viable terms or at all.
The following is a summary
of cash provided by or used in each of the indicated types of activities during the three months ended September 30, 2023 and 2022, respectively.
| |
2023 | | |
2022 | |
Net cash used in operating activities | |
$ | (6,744,413 | ) | |
$ | (752,697 | ) |
Net cash used in investing activities | |
$ | (365 | ) | |
$ | (102,845 | ) |
Net cash provided by financing activities | |
$ | 8,080,455 | | |
$ | 790,302 | |
Cash Flow from Operating Activities
Net cash used in operating
activities was $6,744,413 during the three months ended September 30, 2023, compared to net cash used in operating activities of
$752,697 during the three months ended September 30, 2022, an increase in cash outflow of $5,991,716. The increase in cash outflow was
mainly due to increased cash outflow on prepaid expenses and other current assets by $5,771,784, decreased cash inflow on accounts receivable
by $114,947 and decreased cash inflow on accrued expenses and other payables by $249,050, which was partly offset by decreased cash outflow
on unearned revenue by $97,291 and decreased cash outflow on payment on operating lease liabilities by $53,288.
Cash Flow from Investing Activities
Net cash used in investing
activities totaled $365 for the three months ended September 30, 2023, which consisted of cash paid for the acquisition of office furniture
and equipment of $330, and cash loss due to disposal of subsidiary of $35. Net cash used in investing activities totaled $102,845 for
the three months ended September 30, 2022, which consists of cash paid for the acquisition of office furniture and equipment of $403,
cash paid for acquisition and development of software systems of $73,154, and long-term investment into high-tech companies of $29,288.
Cash Flow from Financing
Activities
Net cash provided by
financing activities was $8,080,455 during the three months ended September 30, 2023, which was the net proceeds from loans payable of
$879,422, and net proceeds from sale of our common stock through an equity financing of $8,061,286, which was partly offset by repayment
of loan payables of $184,425 and repayment to related party by $675,828. Net cash provided by financing activities was $790,302
during the three months ended September 30, 2022, which was the proceeds of loans payable of $820,508, but partly offset by a repayment
to related parties of $30,206.
As of September 30,
2023, the total liabilities of Datasea are $4,508,122, which shows a 28.8% decrease from June 30, 2023. The decrease of liability is
due to the repayment to related party by $667,929, decreased accrued expenses and other payables by $767,645, decreased lease liability
by $98,941, decreased unearned revenue by $136,114, and decreased accounts payable by $708,882, which was partly offset by increased
loan payable by $553,088.
Cash inflows generated
from financing activities for the three months ended September 30, 2023 were $8,080,455, compared to $790,302 in the same period last
year. This year’s net cash inflows are 922% more than last year’s net cash inflows from financing activities, this is entirely
due to the Company’s better financing outlook and more mature financing attitude. We pay more attention to financing planning issues
and the cost of financing.
Analysis of several index
For three months ended September 30, 2023 and
September 30, 2022, the Company’s revenue was $6,880,743 and $nil respectively. This is mainly due to the Company’s self-developed
5G SMS call pricing and traffic recharge supply platform, which has assisted in the digital transformation and upgrading of enterprises
in the Chinese market. And the Company seized the market opportunity, based on this platform, newly developed 5G top up business and
made breakthrough progress. At present, the newly added business is steadily growing and has broad prospects for the future.
For three months ended September 30, 2023 and
September 30, 2022, the Company’s sales expenses were $84,447 and $104,114 respectively, a decrease of $19,667 over the previous
year, with a decline rate of 18.89%. This is mainly due to the Company strengthening budget control of sales expenses, analyzing the
market, products, and sales targets, reasonably setting various expense budgets, and strengthening monitoring of budget execution, timely
adjusting and optimizing. At the same time, it is also due to the strengthening of the expense approval process, strict control of sales
expenses, setting clear accounting periods and approval standards, and strengthening supervision of the expense reimbursement process
to prevent unnecessary expense expenditures.
For three months ended September 30, 2023 and
September 30, 2022, the Company’s management expenses were $693,060 and $884,960 respectively, a decrease of $191,900 over the
previous year, with a decline rate of 21.68%. This is mainly due to the Company’s detailed management expense budget plan, including
budget and control objectives for various management expenses, as well as corresponding control measures, which has increased the granularity
of management expense management. At the same time, the process has been streamlined, reducing management expenses by simplifying the
process and reducing unnecessary links. Moreover, the management structure has been optimized and the organizational structure has been
adjusted to improve management efficiency and reduce management expenses.
As of September 30, 2023 and June 30, 2023, the
Company’s cash balance was $1,218,748 and $19,728, respectively, an increase of $1,199,020 or 60.78 times compared to the previous
year. Mainly due to the increased demand for the Company’s products and services, which has led to an increase in sales revenue,
and the expansion of financing channels, which has led to multiple capital inflows, the Company has optimized its asset structure and
enhanced its financial capacity and liquidity.
As of September 30, 2023 and June 30, 2023, the
balance of capital reserve was $32,194,070 and $24,122,973, respectively, an increase of $8,071,097 over the previous year, with a growth
rate of 33.46%, mainly due to the increase in the issuance of shares by the Company. An increase in stock issuance can provide the Company
with more capital reserves and help them cope with future challenges. For the Company, this stock issuance has introduced a large amount
of high-quality funds, which is conducive to the integration of upstream and downstream enterprises and can promote the Company’s
performance growth.
Going forward
Datasea is currently
in the phase of transitioning from a China-focused company to a global presence. We are committed to transforming into an international
technology company with manufacturing facilities, intellectual property layout, sales networks, and customer bases in the United States.
We aim to achieve international leadership in research and development, technological collaborations, talent development, and deepening
our presence in the U.S. market. We will provide cutting-edge artificial intelligence solutions, particularly in acoustic intelligence,
to contribute to the development of the digital world on a global scale. To accomplish this objective, the Company’s management
has outlined the following plans:
| ● | To
strengthen our acoustic intelligence operations in the United States, which includes product
safety and functionality testing, establishing production lines, building sales and distribution
systems, expanding our portfolio of U.S. and international patents, and identifying potential
international merger and acquisition targets. This will solidify our internationalization
strategy and maintain our leading position on a global scale; |
| ● | Expanding
our range of acoustic intelligence products for broader applications in fields like acoustic
engineering, acoustic agriculture, acoustic medicine, acoustic beauty, and acoustic healthcare; |
| ● | Obtaining
leading position and greater control over the supply chain for the acoustic intelligence
industry through M&A, with a focus on the U.S. market, and ongoing beneficial vertical
integration; |
| ● | Continuing
to enhance our existing 5G messaging business services, actively pursuing market share capture,
and improving gross profit margins; |
| ● | Sustaining
collaborations with top-tier domestic and international technical institutions to conduct
research and development in the field of acoustic intelligence. We aim to stimulate demand
through supply-side innovation, maintaining our growth throughout the industry lifecycle; |
| ● | Expanding
global sales, achieving localization of our core products, and better aligning with customer
demands; |
| ● | These
initiatives are geared towards advancing our internationalization strategy, fostering innovation,
and strengthening our position within the acoustic intelligence sector; |
| ● | Enhance
the Company’s brand awareness by omni-channel marketing and obtain PCT international
patents to boost up the value of intangible assets; and |
| ● | Maintain
clients’ loyalty by providing outstanding customer service, exclusive service experience,
and appropriate transparency and publicity. |
Off-Balance Sheet Arrangements
There are no off-balance
sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial
condition, revenues, expenses, results of operations, liquidity, capital expenditures or capital resources.
ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES
ABOUT MARKET RISK
This item is not applicable as we are currently
considered a smaller reporting company.
ITEM 4. CONTROLS AND PROCEDURES
Disclosure Controls and Procedures
As required by Rule 13a-15 of the Securities
Exchange Act of 1934, our principal executive officer and principal financial officer evaluated our disclosure controls and procedures
(as defined in Rules 13a-15(e) or 15d-15(e) of the Securities Exchange Act of 1934, as amended) as of the end of the period covered by
this report. Based on this evaluation, our principal executive officer and principal financial officer concluded that as of the end of
the period covered by this report, the Company’s disclosure controls and procedures were not effective. This conclusion was reached
in light of the following material weaknesses in internal control over financial reporting:
| (i) | inadequate
segregation of duties and effective risk assessment; |
| (ii) | lack
of personnel adequately trained in U.S. GAAP; and |
| (iii) | insufficient
written policies and procedures for accounting and financial reporting with respect to the
requirements and application of both U.S. GAAP and SEC guidelines. |
Management’s Strategies for Enhancing
Internal Control:
In the
previous fiscal year, we recognized the weaknesses in our internal control over financial reporting and have taken proactive steps to
enhance and refine our internal control framework. These initiatives primarily include:
| 1. | Continuous
Improvement of Internal Control Procedures: We remain committed to refining our internal control processes, encompassing various aspects
such as the budget approval process, procurement and asset management, credit control, internal audits, and cost accounting. Additionally,
we have compiled a comprehensive internal control policy, incorporating guidelines for procurement control, inventory management, and
fraud prevention. |
| 2. | Collaborative
Oversight Mechanism: To strengthen internal control implementation, we have established a collaborative mechanism between the internal
control department and the legal department. This mechanism involves conducting interviews with department heads, promptly addressing
identified risk areas, and ensuring corrective actions are taken. |
| 3. | Engagement
with Financing Underwriters: We have engaged financing underwriters to work closely with our international department to facilitate the
company’s financing efforts. This partnership aims to improve our understanding of investor backgrounds and identify financing
methods that align best with our objectives. |
| 4. | Enhanced
Collaboration with Legal Professionals: We are reinforcing collaboration between our internal and external legal teams to proactively
mitigate risks. |
In addition
to these efforts, we have adopted various internal control policies, including the review of accounting personnel duties and responsibilities,
travel allowances, reimbursement procedures, receivable management, asset control, internal audit processes, and cost accounting. Furthermore,
we have established an internal audit department under the leadership of a director of internal audit, along with a legal team, to ensure
compliance and effective risk management.
Further Enhancements
Include:
| 5. | Personnel
Training: We are committed to training our staff to ensure the proper execution of internal control policies and procedures. |
| 6. | Regular
Reporting to the Audit Committee: We will continue to provide quarterly summaries of internal control and audit reports to the Audit
Committee. |
| 7. | Quarterly
Review with U.S. CPA: Each quarter, we will conduct a trial balance review in collaboration with a U.S. Certified Public Accountant (CPA)
after their review or audit. |
Specifically we
have also implemented the following practices to enhance Datasea featured internal control system:
1. Projects
Pre-approval:
We have
carried out project development at irregular intervals according to the needs of business development. Before the project is officially
initiated, we have organized the setup of the project review group. The project review group has mainly reviewed the project’s market
development prospect report, project proposal, project report and other documentations that are prepared by the project development team.
After communication and discussion by the review team, the project will be formally approved.
2. Significant Issues:
Significant
issues will go through meetings of the President’s Office. During those meetings, the Company’s strategic adjustments of the
business and major projects or events will be discussed. Only after the board meeting or the resolution of the board of directors, the
decisions will be implemented in accordance with the meetings.
3. HR Management,
Responsibility, Rewards and Penalties System:
We have
strict control over talents and their efficiency, from the probation period to the conversion to regular employees. After the employees
passing the strict evaluation, they will be included in the regular employees pool and sign the job responsibility letter and performance
commitment letter. They will go through monthly performance assessment and evaluation as the basis for salary settlement. We will give
rewards to employees with excellent performance from time to time, and the rewards are not limited to cash and stocks. We also gives certain
penalty measures for employees’ work mistakes, such as deduction of performance-based salary.
4. Budget Management:
The internal
control department organizes all departments to participate in the full budget formulation and budget implementation, and comprehensively
develop and implement the annual full budget data according to funds, assets, project initiation, business line revenue, and costs. The
internal control center strictly controls the budget. The execution department, the finance department, the CEO and the chairman of the
board jointly approve and execute the budget. In the process of budget implementation, we adopt the monthly rolling budget system, and
the Group financial management internal control center makes statistical analysis of the implementation results to help each business
unit complete the performance targets and strive to achieve the annual target of the Group company.
5. Operation Management:
We combine
centralized and decentralized management styles according to the business line types and operating characteristics of each subsidiary
of the group. We will give our subsidiaries certain management rights so that we will not miss any business opportunities. In terms of
production and operation, from project initiation, procurement to sales, we have a complete control process. For example, before purchasing,
we need to look around in the market and select high-quality suppliers after the audit of the group’s financial management internal
control center. We are willing to build long-term stable and friendly cooperation with high-quality suppliers. We will develop a complete
process from the product check-in to check-out. After the approval of all parties, the procedure of product check-out will be completed
to avoid risks.
6. Business Development
Personnel Management:
For excellent
business development personnel, we formulate relevant royalty management measures with comprehensive considerations about different lines
of business, different products combined with different market conditions. We distribute salary and bonus according to performance. Business
development personnel who successfully complete the sales target can get generous remuneration. These measures actively motivate business
development personnel to complete the group’s annual performance goals.
Changes in Internal Control over Financial
Reporting
Other than as described above, there were no
changes in our internal control over financial reporting during the quarter ending September 30, 2023 that have materially affected or
are reasonably likely to materially affect, our internal control over financial reporting.
PART II OTHER INFORMATION
ITEM 1. LEGAL PROCEEDINGS
We are not a party to any pending legal proceedings and no such proceedings
are known to be contemplated.
ITEM 1A. RISK FACTORS
Not required of smaller reporting companies.
ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
None.
ITEM 3. DEFAULTS UPON SENIOR SECURITIES
None.
ITEM 4. MINE SAFETY DISCLOSURES
Not applicable.
ITEM 5. OTHER INFORMATION
During the three months ended September 30, 2023,
there were no modifications, adoptions or terminations by any directors or officers to any contract, instruction
or written plan for the purchase or sale of securities of the Company that is intended to satisfy the affirmative defense conditions
of Rule 10b5-1(c) or non-Rule 10b5-1 trading agreements.
ITEM 6. EXHIBITS.
* |
The certifications attached as Exhibits 32.1 and 32.2 accompany this
quarterly report on Form 10-Q pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
2002, and shall not be deemed “filed” by the Registrant for purposes of Section 18 of the Securities Exchange Act of
1934, as amended. |
SIGNATURES
In accordance with Section 13 or 15(d) of the
Exchange Act, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
|
DATASEA INC. |
|
|
|
Date: November 13, 2023 |
By: |
/s/ Zhixin Liu |
|
Name: |
Zhixin Liu |
|
Title: |
President |
|
|
Chief Executive Officer |
|
|
(principal executive officer) |
Date: November 13, 2023 |
By: |
/s/
Mingzhou Sun |
|
Name: |
Mingzhou Sun |
|
Title: |
Chief Financial Officer |
|
|
(principal financial officer and principal accounting
officer) |
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Exhibit 31.1
CERTIFICATION OF CHIEF EXECUTIVE OFFICER
PURSUANT TO RULE 13A-14(A) UNDER THE SECURITIES
EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY
ACT OF 2002
I, Zhixin Liu, certify that:
1. |
I have reviewed this quarterly report on Form 10-Q of Datasea Inc.; |
|
|
2. |
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
|
|
3. |
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
|
|
4. |
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|
a) |
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, is made known to us by others within those entities, particularly during the period in which this report is being prepared; and |
|
|
|
|
b) |
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; and |
|
|
|
|
c) |
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
|
|
|
|
d) |
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
5. |
The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): |
|
a) |
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
|
|
|
|
b) |
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
|
|
|
|
|
Date: November 13, 2023 |
|
/s/ Zhixin Liu |
|
Zhixin Liu |
|
Chief Executive Officer
(Principal Executive Officer) |
Exhibit 31.2
CERTIFICATION OF CHIEF FINANCIAL OFFICER
PURSUANT TO RULE 13A-14(A) UNDER THE SECURITIES
EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY
ACT OF 2002
I, Mingzhou Sun, certify that:
1. |
I have reviewed this quarterly report on Form 10-Q of Datasea Inc.; |
|
|
2. |
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
|
|
3. |
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
|
|
4. |
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|
a) |
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, is made known to us by others within those entities, particularly during the period in which this report is being prepared; and |
|
|
|
|
b) |
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; and |
|
|
|
|
c) |
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
|
|
|
|
d) |
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
5. |
The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): |
|
a) |
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
|
|
|
|
b) |
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
|
|
|
|
|
Date: November 13, 2023 |
|
/s/ Mingzhou Sun |
|
Mingzhou Sun |
|
Chief Financial Officer
(Principal Financial Officer and Principal Accounting Officer) |
Exhibit 32.1
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Quarterly Report of Datasea
Inc. (the “Company”) on Form 10-Q for the quarter ended September 30, 2023 as filed with the Securities and Exchange Commission
(the “Report”), each of the undersigned, in the capacities and on the dates indicated below, hereby certifies pursuant to
18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:
|
1. |
The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
|
|
|
|
2. |
The information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. |
|
|
|
|
Date: November 13, 2023 |
|
/s/ Zhixin Liu |
|
Zhixin Liu |
|
Chief Executive Officer and Chairman
(Principal Executive Officer) |
Exhibit 32.2
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Quarterly Report of Datasea
Inc. (the “Company”) on Form 10-Q for the quarter ended September 30, 2023 as filed with the Securities and Exchange Commission
(the “Report”), each of the undersigned, in the capacities and on the dates indicated below, hereby certifies pursuant to
18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:
|
1. |
The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
|
|
|
|
2. |
The information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. |
|
|
|
|
Date: November 13, 2023 |
|
/s/ Mingzhou Sun |
|
Mingzhou Sun |
|
Chief Financial Officer
(Principal Financial Officer and Principal Accounting Officer) |
v3.23.3
Document And Entity Information - shares
|
3 Months Ended |
|
Sep. 30, 2023 |
Nov. 12, 2023 |
Document Information Line Items |
|
|
Entity Registrant Name |
DATASEA INC.
|
|
Trading Symbol |
DTSS
|
|
Document Type |
10-Q
|
|
Current Fiscal Year End Date |
--06-30
|
|
Entity Common Stock, Shares Outstanding |
|
38,073,234
|
Amendment Flag |
false
|
|
Entity Central Index Key |
0001631282
|
|
Entity Current Reporting Status |
Yes
|
|
Entity Filer Category |
Non-accelerated Filer
|
|
Document Period End Date |
Sep. 30, 2023
|
|
Document Fiscal Year Focus |
2024
|
|
Document Fiscal Period Focus |
Q1
|
|
Entity Small Business |
true
|
|
Entity Emerging Growth Company |
false
|
|
Entity Shell Company |
false
|
|
Document Quarterly Report |
true
|
|
Document Transition Report |
false
|
|
Entity File Number |
001-38767
|
|
Entity Incorporation, State or Country Code |
NV
|
|
Entity Tax Identification Number |
45-2019013
|
|
Entity Address, Address Line One |
20th Floor
|
|
Entity Address, Address Line Two |
Tower B
|
|
Entity Address, Address Line Three |
Guorui Plaza 1 Ronghua South Road
|
|
Entity Address, City or Town |
Technological Development Zone
|
|
Entity Address, Country |
CN
|
|
Entity Address, Postal Zip Code |
100176
|
|
City Area Code |
86
|
|
Local Phone Number |
10-56145240
|
|
Title of 12(b) Security |
Common Stock, $0.001 par value
|
|
Security Exchange Name |
NASDAQ
|
|
Entity Interactive Data Current |
Yes
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v3.23.3
Consolidated Balance Sheets - USD ($)
|
Sep. 30, 2023 |
Jun. 30, 2023 |
CURRENT ASSETS |
|
|
Cash |
$ 1,218,748
|
$ 19,728
|
Accounts receivable |
22,158
|
255,725
|
Inventory, net |
242,789
|
241,380
|
Value-added tax prepayment |
70,115
|
71,261
|
Prepaid expenses and other current assets |
6,358,043
|
701,423
|
Total current assets |
7,911,853
|
1,289,517
|
NONCURRENT ASSETS |
|
|
Long-term investment |
55,713
|
55,358
|
Property and equipment, net |
67,700
|
85,930
|
Intangible assets, net |
715,079
|
1,185,787
|
Right-of-use assets, net |
65,854
|
137,856
|
Total noncurrent assets |
904,346
|
1,464,931
|
TOTAL ASSETS |
8,816,199
|
2,754,448
|
CURRENT LIABILITIES |
|
|
Accounts payable |
296,177
|
1,005,059
|
Short term loan |
496,035
|
594,906
|
Unearned revenue |
473,061
|
609,175
|
Accrued expenses and other payables |
642,294
|
1,409,939
|
Operating lease liabilities |
34,367
|
124,640
|
Loan payables - current |
2,032,920
|
|
Total current liabilities |
4,469,781
|
4,906,575
|
NONCURRENT LIABILITIES |
|
|
Operating lease liabilities |
17,781
|
26,449
|
Loan payables - non-current |
20,560
|
1,401,521
|
Total noncurrent liabilities |
38,341
|
1,427,970
|
TOTAL LIABILITIES |
4,508,122
|
6,334,545
|
COMMITMENTS AND CONTINGENCIES |
|
|
STOCKHOLDERS’ EQUITY (DEFICIT) |
|
|
Common stock, $0.001 par value, 375,000,000 shares authorized, 38,073,234 and 27,784,133 shares issued and outstanding as of September 30, 2023 and June 30, 2023, respectively |
38,073
|
27,784
|
Additional paid-in capital |
32,194,070
|
24,122,973
|
Accumulated comprehensive income |
232,036
|
393,252
|
Accumulated deficit |
(28,085,314)
|
(28,063,258)
|
TOTAL COMPANY STOCKHOLDERS’ EQUITY (DEFICIT) |
4,378,865
|
(3,519,249)
|
Noncontrolling interest |
(70,788)
|
(60,848)
|
TOTAL EQUITY (DEFICIT) |
4,308,077
|
(3,580,097)
|
TOTAL LIABILITIES AND EQUITY (DEFICIT) |
8,816,199
|
2,754,448
|
Related Party |
|
|
CURRENT LIABILITIES |
|
|
Due to related parties |
$ 494,927
|
$ 1,162,856
|
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v3.23.3
Consolidated Balance Sheets (Parentheticals) - $ / shares
|
Sep. 30, 2023 |
Jun. 30, 2023 |
Statement of Financial Position [Abstract] |
|
|
Common stock, par value (in Dollars per share) |
$ 0.001
|
$ 0.001
|
Common stock, shares authorized |
375,000,000
|
375,000,000
|
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38,073,234
|
27,784,133
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38,073,234
|
27,784,133
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v3.23.3
Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)
|
3 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
Income Statement [Abstract] |
|
|
Revenues |
$ 6,880,743
|
|
Cost of goods sold |
6,806,008
|
|
Gross profit |
74,735
|
|
Operating expenses |
|
|
Selling |
84,447
|
104,114
|
General and administrative |
693,060
|
884,960
|
Research and development |
155,004
|
106,628
|
Total operating expenses |
932,511
|
1,095,702
|
Loss from operations |
(857,776)
|
(1,095,702)
|
Non-operating income (expenses) |
|
|
Other expenses |
(7,864)
|
(1,239)
|
Interest income |
106
|
64
|
Total non-operating expenses, net |
(7,758)
|
(1,175)
|
Loss before income tax |
(865,534)
|
(1,096,877)
|
Income tax |
|
8
|
Loss before noncontrolling interest from continuing operation |
(865,534)
|
(1,096,885)
|
Loss before noncontrolling interest from discontinued operation |
833,546
|
(337,062)
|
Less: loss attributable to noncontrolling interest from continuing operation |
(9,932)
|
5,135
|
Less: loss attributable to noncontrolling interest from discontinued operation |
|
(101,759)
|
Net loss attribute to noncontrolling interest |
(9,932)
|
(96,624)
|
Net loss to the Company from continuing operation |
(855,602)
|
(1,102,020)
|
Net loss to the Company from discontinued operation |
833,546
|
(235,303)
|
Net loss to the Company |
(22,056)
|
(1,337,323)
|
Other comprehensive item |
|
|
Foreign currency translation gain (loss) attributable to the Company |
(161,216)
|
12,338
|
Foreign currency translation gain (loss) attributable to noncontrolling interest |
29,734
|
(3,690)
|
Comprehensive loss attributable to the Company |
(183,272)
|
(1,324,985)
|
Comprehensive income (loss) attributable to noncontrolling interest |
$ 19,802
|
$ (100,314)
|
Basic and diluted net loss per share (in Dollars per share) |
$ 0
|
$ (0.05)
|
Weighted average shares used for computing basic and diluted loss per share (in Shares) |
29,445,992
|
24,324,633
|
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v3.23.3
Consolidated Statements of Changes in Stockholders’ Equity (Unaudited) - USD ($)
|
Common Stock |
Additional paid-in capital |
Accumulated deficit |
Accumulated other comprehensive income |
Noncontrolling Interest |
Total |
Balance at Jun. 30, 2022 |
$ 24,325
|
$ 20,729,559
|
$ (18,583,566)
|
$ 283,587
|
$ (854,273)
|
$ 2,453,905
|
Balance (in Shares) at Jun. 30, 2022 |
24,324,633
|
|
|
|
|
|
Net loss |
|
|
(1,337,323)
|
|
(96,624)
|
(1,337,323)
|
Shares issued for stock compensation expense |
|
116,250
|
|
|
|
116,250
|
Foreign currency translation gain (loss) |
|
|
|
12,338
|
(3,690)
|
12,338
|
Balance at Sep. 30, 2022 |
$ 24,325
|
20,845,809
|
(19,920,889)
|
295,925
|
(954,587)
|
1,245,170
|
Balance (in Shares) at Sep. 30, 2022 |
24,324,633
|
|
|
|
|
|
Balance at Jun. 30, 2023 |
$ 27,784
|
24,122,973
|
(28,063,258)
|
393,252
|
(60,848)
|
$ (3,519,249)
|
Balance (in Shares) at Jun. 30, 2023 |
27,784,133
|
|
|
|
|
27,784,133
|
Net loss |
|
|
(22,056)
|
|
(9,932)
|
$ (22,056)
|
Issuance of common stock for equity financing |
$ 10,289
|
8,050,997
|
|
|
|
8,061,286
|
Issuance of common stock for equity financing (in Shares) |
10,289,101
|
|
|
|
|
|
Shares issued for stock compensation expense |
|
20,100
|
|
|
|
20,100
|
Foreign currency translation gain (loss) |
|
|
|
(161,216)
|
(8)
|
(161,216)
|
Balance at Sep. 30, 2023 |
$ 38,073
|
$ 32,194,070
|
$ (28,085,314)
|
$ 232,036
|
$ (70,788)
|
$ 4,378,865
|
Balance (in Shares) at Sep. 30, 2023 |
38,073,234
|
|
|
|
|
38,073,234
|
X |
- DefinitionNumber of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.
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v3.23.3
Consolidated Statements of Cash Flows (Unaudited) - USD ($)
|
3 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
Cash flows from operating activities: |
|
|
Loss including noncontrolling interest |
$ (31,988)
|
$ (1,433,947)
|
Adjustments to reconcile loss including noncontrolling interest to net cash used in operating activities: |
|
|
Gain on disposal of subsidiary |
(833,546)
|
|
Depreciation and amortization |
137,873
|
189,764
|
Operating lease expense |
74,181
|
203,111
|
Stock compensation expense |
20,100
|
116,250
|
Changes in assets and liabilities: |
|
|
Accounts receivable |
(21,436)
|
93,511
|
Inventory |
137
|
5,100
|
Value-added tax prepayment |
(14,121)
|
(8,165)
|
Prepaid expenses and other current assets |
(5,692,660)
|
79,124
|
Accounts payable |
(179,875)
|
107,162
|
Unearned revenue |
(45,332)
|
(142,623)
|
Accrued expenses and other payables |
(56,515)
|
192,535
|
Payment on operating lease liabilities |
(101,231)
|
(154,519)
|
Net cash used in operating activities |
(6,744,413)
|
(752,697)
|
Cash flows from investing activities: |
|
|
Acquisition of property and equipment |
(330)
|
(403)
|
Acquisition of intangible assets |
|
(73,154)
|
Cash disposed due to disposal of subsidiary |
(35)
|
|
Long-term investment |
|
(29,288)
|
Net cash used in investing activities |
(365)
|
(102,845)
|
Cash flows from financing activities: |
|
|
Due to related parties |
(675,828)
|
(30,206)
|
Proceeds from loan payables |
879,422
|
820,508
|
Repayment of loan payables |
(184,425)
|
|
Net proceeds from issuance of common stock |
8,061,286
|
|
Net cash provided by financing activities |
8,080,455
|
790,302
|
Effect of exchange rate changes on cash |
(136,657)
|
(5,903)
|
Net increase (decrease) in cash |
1,199,020
|
(71,143)
|
Cash, beginning of period |
19,728
|
164,217
|
Cash, end of period |
1,218,748
|
93,074
|
Supplemental disclosures of cash flow information: |
|
|
Cash paid for interest |
5,551
|
|
Cash paid for income tax |
|
|
X |
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v3.23.3
Organization and Description of Business
|
3 Months Ended |
Sep. 30, 2023 |
Organization and Description of Business [Abstract] |
|
ORGANIZATION AND DESCRIPTION OF BUSINESS |
NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS
Datasea Inc. (the “Company”, or “we”,
“us”, “our”) was incorporated in the State of Nevada on September 26, 2014 under the name Rose Rock Inc. and
changed its name to Datasea Inc. on May 27, 2015. On May 26, 2015, the Company’s founder, Xingzhong Sun, sold 6,666,667 shares
of common stock, par value $0.001 per share, of the Company (the “Common Stock”) to Zhixin Liu (“Ms. Liu”),
an owner of Shuhai Skill (HK) as defined below. On October 27, 2016, Mr. Sun sold his remaining 1,666,667 shares of Common
Stock of the Company to Ms. Liu. As a holding company with no material operations, the Company conducts a majority of its business activities
through organizations established in the People’s Republic of China (“PRC), primarily by variable interest entity (the “VIE”).
The Company does not have any equity ownership of its VIE, instead it controls and receives economic benefits of the VIE’s business
operations through certain contractual arrangements.
On October 29, 2015, the Company entered
into a share exchange agreement (the “Exchange Agreement”) with the shareholders (the “Shareholders”) of Shuhai
Information Skill (HK) Limited (“Shuhai Skill (HK)”), a limited liability company (“LLC”) incorporated on May
15, 2015 under the laws of the Hong Kong Special Administrative Region of the People’s Republic of China (the “PRC”).
Pursuant to the terms of the Exchange Agreement, the Shareholders, who own 100% of Shuhai Skill (HK), transferred all of the issued
and outstanding ordinary shares of Shuhai Skill (HK) to the Company for 6,666,667 shares of Common Stock, causing Shuhai Skill
(HK) and its wholly owned subsidiaries, Tianjin Information Sea Information Technology Co., Ltd. (“Tianjin Information” or
“WOFE”), an LLC incorporated under the laws of the PRC, and Harbin Information Sea Information Technology Co., Ltd., an LLC
incorporated under the laws of the PRC, to become wholly-owned subsidiaries of the Company; and Shuhai Information Technology Co., Ltd.,
also an LLC incorporated under the laws of the PRC (“Shuhai Beijing”), to become a VIE of the Company through a series of
contractual agreements between Shuhai Beijing and Tianjin Information. The transaction was accounted for as a reverse merger, with Shuhai
Skill (HK) and its subsidiaries being the accounting survivor. Accordingly, the historical financial statements presented are those of
Shuhai Skill (HK) and its consolidated subsidiaries and VIE.
Following the Share Exchange, the Shareholders,
Zhixin Liu and her father, Fu Liu, owned approximately 82% of the Company’s outstanding shares of Common Stock. As of October
29, 2015, there were 18,333,333 shares of Common Stock issued and outstanding, 15,000,000 of which were beneficially
owned by Zhixin Liu and Fu Liu.
After the Share Exchange, the Company, through
its consolidated subsidiaries and VIE provide smart security solutions primarily to schools, tourist or scenic attractions and public
communities in China.
On October 16, 2019, Shuhai Beijing incorporated
a wholly owned subsidiary, Heilongjiang Xunrui Technology Co. Ltd. (“Xunrui”), which develops and markets the Company’s
smart security system products.
On December 3, 2019, Shuhai Beijing formed Nanjing
Shuhai Equity Investment Fund Management Co. Ltd. (“Shuhai Nanjing”), a joint venture in PRC, in which Shuhai Beijing holds
a 99% ownership interest with the remaining 1% held by Nanjing Fanhan Zhineng Technology Institute Co. Ltd, an unrelated party
that was supported by both Nanjing Municipal Government and Beijing University of Posts and Telecommunications. Shuhai Nanjing was formed
for gaining the easy access to government funding and private financing for the Company’s new technology development and new project
initiation.
In January 2020, the Company acquired ownership
in three entities for no consideration from the Company’s management, which set up such entities on the Company’s behalf
(described below).
On January 3, 2020, Shuhai Beijing entered into
two equity transfer agreements (the “Transfer Agreements”) with the President, and a Director of the Company. Pursuant
to the Transfer Agreements, the Director and the President, each agreed, for no consideration, to (i) transfer his 51% and 49% respective
ownership interests, in Guozhong Times (Beijing) Technology Ltd. (“Guozhong Times”) to Shuhai Beijing; and (ii) transfer
his 51% and 49% respective ownership interests, in Guohao Century (Beijing) Technology Ltd. (“Guohao Century”) to Shuhai
Beijing. Guozhong Times and Guohao Century were established to develop technology for electronic products, intelligence equipment and
accessories, and provide software and information system consulting, installation and maintenance services. On January 7, 2020, Shuhai Beijing entered into
another equity transfer agreement with the President, the Director described above and an unrelated individual. Pursuant to this
equity transfer agreement, the Director, the President and the unrelated individual each agreed to transfer his 51%, 16%, 33% ownership
interests, in Guozhong Haoze (Beijing) Technology Ltd. (“Guozhong Haoze”) to Shuhai Beijing for no consideration. Guozhong
Haoze was formed to develop and market the smart security system products.
On August 17, 2020, Beijing Shuhai formed a new
wholly-owned subsidiary Shuhai Jingwei (Shenzhen) Information Technology Co., Ltd (“Jingwei”), to expand the security oriented
systems developing, consulting and marketing business overseas.
On November 16, 2020, Guohao Century formed Hangzhou
Zhangqi Business Management Limited Partnership (“Zhangqi”) with ownership of 99% as an ordinary partner.
On November 19, 2020, Guohao Century formed a 51%
owned subsidiary Hangzhou Shuhai Zhangxun Information Technology Co., Ltd (“Zhangxun”) for research and development of 5G
message technology. Zhangqi owns 19% of Zhangxun; accordingly, Guohao Century ultimately owns 69.81% of Zhangxun. On December
20, 2022, Guohao Century acquired a 30% ownership interests of Zhangxun from Zhengmao Zhang at the price of $0.15 (RMB 1.00).
After the transaction, Guohao Century owns 81% of Zhangxun, and Zhangqi owns 19% of Hangzhou Zhangxun; On February 15, 2023,
Guohao Century acquired a 9% ownership interests of Zhangxun from the Zhangqi at the price of $130,434 (RMB 900,000).
After the transaction, Guohao Century owns 90% of Zhangxun, and Zhangqi owns 10% of Hangzhou Zhangxun; as a result, Guohao
Century ultimately owns 99.9 % of Zhangxun. On July 20, 2023, the Company sold Zhangxun to a third party for RMB 2 ($0.28).
On February 16, 2022, Shuhai Jingwei formed Shenzhen
Acoustic Effect Management Limited Partnership (“Shenzhen Acoustic MP”) with 99% ownership interest, the remaining 1%
ownership interest is held by a third party.
On February 16, 2022, Shuhai Jingwei formed Shuhai
(Shenzhen) Acoustic Effect Technology Co., Ltd (“Shuhai Shenzhen Acoustic Effect”), a PRC Company, in which Shuhai Jingwei
holds 60% ownership interest, 10% ownership interest is held by Shenzhen Acoustic MP, and remaining 30% ownership interest
is held by a third party. On October 18, 2022, Shuhai Jingwei acquired 30% ownership interest of Shuhai Acoustic Effect, a PRC Company
from the third party at the price of approximately $0.15 (RMB 1.00). After the transaction, Shuhai Jingwei owns 90% of
Shuhai Shenzhen Effect, and Shenzhen Acoustic MP still owns 10% of Shuhai Shenzhen Effect; accordingly, Shuhai Jingwei ultimately
owns 100% of Shuhai Acoustic Effect. The book value of 30% interest acquired from the third party was $(26,993) due to its
accumulated deficit.
On March 4, 2022, Shuhai Beijing formed Beijing
Yirui Business Management Development Center (“Yirui”) with 99% ownership interest as an ordinary partner, the remaining 1%
ownership interest is held by Zhixin Liu.
On March 4, 2022, Shuhai Beijing formed Beijing
Yiying Business Management Development Center (“Yiying”) with 99% ownership interest as an ordinary partner, the remaining 1%
ownership interest is held by Zhixin Liu.
On July 31, 2023, Datasea establish a wholly
owned subsidiary Datasea Acoustic, LLC (“Datasea Acoustic”) in the state of Delaware for expanding the products to the market
in North America.
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v3.23.3
Summary of Significant Accounting Policies
|
3 Months Ended |
Sep. 30, 2023 |
Accounting Policies [Abstract] |
|
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
GOING CONCERN
The accompanying consolidated financial statements
(“CFS”) were prepared assuming the Company will continue as a going concern, which contemplates continuity of operations,
realization of assets, and liquidation of liabilities in the normal course of business. For the three months ended September 30, 2023
and 2022, the Company had a net loss of approximately $22,056 and $1.34 million, respectively. The Company had an accumulated deficit
of approximately $28.09 million as of September 30, 2023, and negative cash flow from operating activities of approximately $6.74 million
and $0.75 million for the three months ended September 30, 2023 and 2022, respectively. The historical operating results including
recurring losses from operations raise doubt about the Company’s ability to continue as a going concern.
On August 1, 2023, the Company entered into two
separate subscription agreements with a certain non-U.S. investor, pursuant to which the Company sold an aggregate of 4,760,000 shares
of common stock at a $1.2 per share purchase price to the investor. On September 21, 2023, the Company received full payment
of RMB 40,000,000 ($5.71 million) from the investor.
On August 15, 2023, the Company entered into
a subscription agreement with another non-U.S. investor, pursuant to which the Company agreed to sell and the investor agreed to
purchase an aggregate of 2,962,963 shares of common stock at a $1.35 per share purchase price, with a total subscription price of
$4,000,000. The investor paid the amount of $714,286 to the Company and the Company issued 529,101 shares as of the date of this
report, and has promised to pay the remaining balance in full by March 2024.
On September 13, 2023, the Company closed an
underwritten public offering of 5,000,000 shares of common stock at a public offering price of $0.40 per share. The gross
proceeds to the Company from this offering are approximately $2 million, before deducting any fees or expenses. In September 2023,
the Company received $1.6 million net proceeds from this offering.
If deemed necessary, management could seek to
raise additional funds by way of admitting strategic investors or. Private or public offerings, or by seeking to obtain loans from banks
or others, to support the Company’s research and development (“R&D”), procurement, marketing and daily operation.
While management of the Company believes in the viability of its strategy to generate sufficient revenues and its ability to raise additional
funds on reasonable terms and conditions, there can be no assurances to that effect. The ability of the Company to continue as a
going concern depends upon the Company’s ability to further implement its business plan and generate sufficient revenue and its
ability to raise additional funds by way of a public or private offering. There is no assurance that the Company will be able to
obtain funds on commercially acceptable terms, if at all. There is also no assurance that the amount of funds the Company might raise
will enable the Company to complete its initiatives or attain profitable operations. If the Company is unable to raise additional funding
to meet its working capital needs in the future, it may be forced to delay, reduce or cease its operations.
BASIS OF PRESENTATION AND
CONSOLIDATION
The CFS were prepared in accordance with accounting
principles generally accepted in the United States of America (“U.S. GAAP”) and applicable rules and regulations of the SEC
regarding CFS. In the opinion of management, such financial information includes all adjustments (consisting only of normal recurring
adjustments, unless otherwise indicated) considered necessary for a fair presentation of our financial position at such date and the
operating results and cash flows for such periods. Operating results for the three months ended September 30, 2023 are not necessarily
indicative of the results that may be expected for the entire year or for any other subsequent interim period. The interim consolidated
financial information should be read in conjunction with the Financial Statements and the notes thereto, included in the Company’s
Annual Report on Form 10-K for the fiscal year ended June 30, 2023, previously filed with the Securities Exchange Commission (“SEC”)
on September 27, 2023.
The accompanying CFS include the financial statements
of the Company and its 100% owned subsidiaries Shuhai Information Skill (HK) Limited (“Shuhai Skill (HK)”), and
Shuhai Information Technology Co., Ltd. (“Tianjin Information”), and its VIE, Shuhai Beijing, and Shuhai Beijing’s 100%
owned subsidiaries – Heilongjiang Xunrui Technology Co. Ltd. (“Xunrui”), Guozhong Times (Beijing) Technology Ltd. (“Guozhong
Times”), Guohao Century (Beijing) Technology Ltd. (“Guohao Century”), Guozhong Haoze, and Shuhai Jingwei (Shenzhen)
Information Technology Co., Ltd. (“Jingwei”), and Guohao Century’s 99% owned subsidiary – Hangzhou Zhangqi
Business Management Partnership (“Zhangqi”, a limited partnership) and 99.81% owned subsidiary – Hangzhou Shuhai
Zhangxun Information Technology Co., Ltd. (“Zhangxun”) which consisted of 90% ownership from Guohao Century and 10%
ownership from Zhangqi, and Shuhai Beijing’s 99% owned subsidiary–- Nanjing Shuhai Equity Investment Fund Management
Co. Ltd. (“Shuhai Nanjing”). During the year ended June 30, 2022, the Company incorporated two new subsidiaries Shuhai (Shenzhen)
Acoustic Effect Technology Co., Ltd (“Shuhai Acoustic”) and Shenzhen Acoustic Effect Management Partnership (“Shenzhen
Acoustic MP”). All significant inter-company transactions and balances were eliminated in consolidation. The chart below depicts
the corporate structure of the Company as of September 30, 2023.
VARIABLE INTEREST ENTITY
Pursuant to Financial Accounting Standards Board
(“FASB”) Accounting Standards Codification (“ASC”) Section 810, “Consolidation” (“ASC 810”),
the Company is required to include in its CFS, the financial statements of Shuhai Beijing, its VIE. ASC 810 requires a VIE to be consolidated
if the Company is subject to a majority of the risk of loss for the VIE or is entitled to receive a majority of the VIE’s residual
returns. A VIE is an entity in which a company, through contractual arrangements, bears the risk of, and enjoys the rewards of such entity,
and therefore the Company is the primary beneficiary of such entity.
Under ASC 810, a reporting entity has a controlling
financial interest in a VIE, and must consolidate that VIE, if the reporting entity has both of the following characteristics: (a) the
power to direct the activities of the VIE that most significantly affect the VIE’s economic performance; and (b) the obligation
to absorb losses, or the right to receive benefits, that could potentially be significant to the VIE. The reporting entity’s determination
of whether it has this power is not affected by the existence of kick-out rights or participating rights, unless a single enterprise,
including its related parties and de - facto agents, have the unilateral ability to exercise those rights. Shuhai Beijing’s actual
stockholders do not hold any kick-out rights that affect the consolidation determination.
Through the VIE agreements, Tianjin Information,
an indirect subsidiary of Datasea is deemed the primary beneficiary of Shuhai Beijing and its subsidiaries. Accordingly, the results
of Shuhai Beijing and its subsidiaries were included in the accompanying CFS. Shuhai Beijing has no assets that are collateral for or
restricted solely to settle their obligations. The creditors of Shuhai Beijing do not have recourse to the Company’s general credit. VIE Agreements
Operation and Intellectual Property Service
Agreement – The Operation and Intellectual Property Service Agreement allows Tianjin Information Sea Information Technology
Co., Ltd (“WFOE”) to manage and operate Shuhai Beijing and collect an operating fee equal to Shuhai Beijing’s pre-tax
income, per month. If Shuhai Beijing suffers a loss and as a result does not have pre-tax income, such loss shall be carried forward
to the following month to offset the operating fee to be paid to WFOE if there is pre-tax income of Shuhai Beijing the following month.
Furthermore, if Shuhai Beijing cannot pay off its debts, WFOE shall pay off the debt on Shuhai Beijing’s behalf. If Shuhai Beijing’s
net assets fall lower than its registered capital balance, WFOE shall provide capital for Shuhai Beijing to make up for the deficit.
Under the terms of the Operation and Intellectual
Property Service Agreement, Shuhai Beijing entrusts Tianjin Information to manage its operations, manage and control its assets and financial
matters, and provide intellectual property services, purchasing management services, marketing management services and inventory management
services to Shuhai Beijing. Shuhai Beijing and its stockholders shall not make any decisions nor direct the activities of Shuhai Beijing
without Tianjin Information’s consent.
Stockholders’ Voting Rights Entrustment
Agreement – Tianjin Information has entered into a stockholders’ voting rights entrustment agreement (the “Entrustment
Agreement”) under which Zhixin Liu and Fu Liu (collectively the “Shuhai Beijing Stockholders”) have vested their voting
power in Shuhai Beijing to Tianjin Information or its designee(s). The Entrustment Agreement does not have an expiration date, but the
parties can agree in writing to terminate the Entrustment Agreement. Zhixin Liu, is the Chairman of the Board, President, CEO of DataSea
and Corporate Secretary, and Fu Liu, a Director of the DataSea (Fu Liu is the father of Zhixin Liu).
Equity Option Agreement – the
Shuhai Beijing Stockholders and Tianjin Information entered into an equity option agreement (the “Option Agreement”), pursuant
to which the Shuhai Beijing Stockholders have granted Tianjin Information or its designee(s) the irrevocable right and option to acquire
all or a portion of Shuhai Beijing Stockholders’ equity interests in Shuhai Beijing for an option price of RMB0.001 for each
capital contribution of RMB1.00. Pursuant to the terms of the Option Agreement, Tianjin Information and the Shuhai Beijing Stockholders
have agreed to certain restrictive covenants to safeguard the rights of Tianjin Information under the Option Agreement. Tianjin Information
agreed to pay RMB1.00 annually to Shuhai Beijing Stockholders to maintain the option rights. Tianjin Information may terminate the
Option Agreement upon prior written notice. The Option Agreement is valid for a period of 10 years from the effective date
and renewable at Tianjin Information’s option.
Equity Pledge Agreement – Tianjin
Information and the Shuhai Beijing Stockholders entered into an equity pledge agreement on October 27, 2015 (the “Equity Pledge
Agreement”). The Equity Pledge Agreement serves to guarantee the performance by Shuhai Beijing of its obligations under the Operation
and Intellectual Property Service Agreement and the Option Agreement. Pursuant to the Equity Pledge Agreement, Shuhai Beijing Stockholders
have agreed to pledge all of their equity interests in Shuhai Beijing to Tianjin Information. Tianjin Information has the right to collect
any and all dividends, bonuses and other forms of investment returns paid on the pledged equity interests during the pledge period. Pursuant
to the terms of the Equity Pledge Agreement, the Shuhai Beijing Stockholders have agreed to certain restrictive covenants to safeguard
the rights of Tianjin Information. Upon an event of default or certain other agreed events under the Operation and Intellectual Property
Service Agreement, the Option Agreement and the Equity Pledge Agreement, Tianjin Information may exercise the right to enforce the pledge.
As of this report date, there were no dividends
paid from the VIE to the U.S. parent company or the shareholders of the Company. There has been no change in facts and circumstances
to consolidate the VIE. The following financial statement amounts and balances of the VIE were included in the accompanying CFS as of
September 30, 2023 and June 30, 2023, and for the three months ended September 30, 2023 and 2022, respectively.
| |
September 30, 2023 | | |
June 30, 2023 | |
Cash | |
$ | 198,224 | | |
$ | 13,717 | |
Accounts receivable | |
| 388,101 | | |
| 255,725 | |
Inventory | |
| 250,711 | | |
| 241,380 | |
Other current assets | |
| 590,607 | | |
| 649,433 | |
Total current assets | |
| 1,427,643 | | |
| 1,160,255 | |
Property and equipment, net | |
| 32,620 | | |
| 42,886 | |
Intangible asset, net | |
| 379,793 | | |
| 757,700 | |
Right-of-use asset, net | |
| 52,864 | | |
| 60,348 | |
Other non-current assets | |
| 55,712 | | |
| 55,358 | |
Total non-current assets | |
| 520,989 | | |
| 916,292 | |
Total assets | |
$ | 1,948,632 | | |
$ | 2,076,547 | |
| |
| | | |
| | |
Accounts payable | |
$ | 512,451 | | |
$ | 650,406 | |
Accrued liabilities and other payables | |
| 650,978 | | |
| 1,480,947 | |
Lease liability | |
| 30,798 | | |
| 39,223 | |
Loans payable | |
| 2,375,747 | | |
| 594,906 | |
Other current liabilities | |
| 830,579 | | |
| 1,639,410 | |
Total current liabilities | |
| 4,400,553 | | |
| 4,404,892 | |
Lease liability - noncurrent | |
| 15,557 | | |
| 26,449 | |
Long term long payable | |
| 20,560 | | |
| 1,401,521 | |
Total non-current liabilities | |
| 36,117 | | |
| 1,427,970 | |
Total liabilities | |
$ | 4,436,670 | | |
$ | 5,832,862 | |
| |
For the
Three Months
Ended September 30, 2023 | | |
For the
Three Months
Ended September 30, 2022 | |
Revenues | |
$ | 6,880,743 | | |
$ | 1,164,305 | |
Gross profit | |
$ | 74,735 | | |
$ | 150,198 | |
Net loss | |
$ | (419,473 | )* | |
$ | (757,146 | )** |
| * | exclude the gain from disposal of Zhangxun of $0.83 million. |
| ** | include the operation of Zhangxun |
USE OF ESTIMATES
The preparation of CFS in conformity with U.S.
GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during
the reporting periods. Actual results could differ from those estimates. The significant areas requiring the use of management estimates
include, but are not limited to, the estimated useful life and residual value of property, plant and equipment, provision for staff benefits,
recognition and measurement of deferred income taxes and the valuation allowance for deferred tax assets. Although these estimates are
based on management’s knowledge of current events and actions management may undertake in the future, actual results may ultimately
differ from those estimates and such differences may be material to the CFS. CONTINGENCIES
Certain conditions may exist as of the date the
CFS are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail
to occur. The Company’s management and legal counsel assess such contingent liabilities, and such assessment inherently involves
an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted
claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings
or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought. If the assessment of a
contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, the
estimated liability would be accrued in the Company’s CFS.
If the assessment indicates that a potential
material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, the nature of the contingent
liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed. As of September
30, 2023 and June 30, 2023, the Company has no such contingencies.
CASH
Cash includes cash on hand and demand deposits
that are highly liquid in nature and have original maturities when purchased of three months or less.
ACCOUNTS RECEIVABLE
The Company’s policy is to maintain an
allowance for potential credit losses on accounts receivable. The Company adopted Accounting Standards Update (“ASU”) 2016-13, Financial
Instruments – Credit Losses (Topic 326): Measurement of Credit losses on financial instruments later codified as
Accounting Standard codification (“ASC”) 326 (“ASC 326”), on July 1, 2023. The guidance introduces a revised
approach to the recognition and measurement of credit losses, emphasizing an updated model based on expected losses rather than incurred
losses. There was no significant impact on the date of adoption of ASC 326.
Under ASC 326, Accounts receivable are recorded
at the invoiced amount, net of allowance for expected credit losses. The Company’s primary allowance for credit losses is the allowance
for doubtful accounts. The allowance for doubtful accounts reduces the Accounts receivable balance to the estimated net realizable value.
The Company regularly reviews the adequacy of the allowance for credit losses based on a combination of factors. In establishing any required
allowance, management considers historical losses adjusted for current market conditions, the Company’s customers’ financial
condition, the amount of any receivables in dispute, the current receivables aging, current payment terms and expectations of forward-looking
loss estimates.
All provisions for the allowance for doubtful accounts are
included as a component of general and administrative expenses on the accompanying consolidated statements of operations and
comprehensive loss. Accounts receivable deemed uncollectible are charged against the allowance for credit losses when identified.
Subsequent recoveries of amounts previously written off are credited to earnings in the period recovered. As of September 30, 2023
and June 30, 2023, the Company had a $0 bad debt allowance for accounts receivable.
INVENTORY
Inventory is comprised principally of intelligent
temperature measurement face recognition terminal and identity information recognition products, and is valued at the lower of cost or
net realizable value. The value of inventory is determined using the first-in, first-out method. The Company periodically estimates an
inventory allowance for estimated unmarketable inventories when necessary. Inventory amounts are reported net of such allowances. There
were $53,254 and $52,915 allowances for slow-moving and obsolete inventory (mainly for Smart-Student Identification cards)
as of September 30, 2023 and June 30, 2023, respectively.
PROPERTY AND EQUIPMENT
Property and equipment are stated at cost, less
accumulated depreciation. Major repairs and improvements that significantly extend original useful lives or improve productivity are
capitalized and depreciated over the period benefited. Maintenance and repairs are expensed as incurred. When property and equipment
are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any
gain or loss is included in operations. Depreciation of property and equipment is provided using the straight-line method over estimated
useful lives as follows:
Furniture and fixtures | |
3-5 years |
Office equipment | |
3-5 years |
Vehicles | |
5 years |
Leasehold improvement | |
3 years |
Leasehold improvements are depreciated utilizing
the straight-line method over the shorter of their estimated useful lives or remaining lease term. INTANGIBLE ASSETS
Intangible assets with finite lives are amortized
using the straight-line method over their estimated period of benefit. Evaluation of the recoverability of intangible assets is made
to take into account events or circumstances that warrant revised estimates of useful lives or that indicate that impairment exists.
All of the Company’s intangible assets are subject to amortization. No impairment of intangible assets has been identified as of
the balance sheet date.
Intangible assets include licenses, certificates,
patents and other technology and are amortized over their useful life of three years.
FAIR VALUE (“FV”) OF FINANCIAL
INSTRUMENTS
The carrying value of the Company’s short-term
financial instruments, such as cash, accounts receivable, prepaid expenses, accounts payable, unearned revenue, accrued expenses and
other payables approximates their FV due to their short maturities. FASB ASC Topic 825, “Financial Instruments,” requires
disclosure of the FV of financial instruments held by the Company. The carrying amounts reported in the balance sheets for current liabilities
qualify as financial instruments and are a reasonable estimate of their FV because of the short period of time between the origination
of such instruments and their expected realization and the current market rate of interest.
FAIR VALUE MEASUREMENTS AND DISCLOSURES
FASB ASC Topic 820, “Fair Value Measurements,”
defines FV, and establishes a three-level valuation hierarchy for disclosures that enhances disclosure requirements for FV measures. The
three levels are defined as follows:
|
● |
Level 1 inputs to the valuation methodology are quoted prices (unadjusted)
for identical assets or liabilities in active markets. |
| ● | Level
2 inputs to the valuation methodology include other than those in level 1 quoted prices for
similar assets and liabilities in active markets, and inputs that are observable for the
asset or liability, either directly or indirectly, for substantially the full term of the
financial instrument. |
| ● | Level
3 inputs to the valuation methodology are unobservable and significant to the FV measurement. |
As of September 30, 2023 and June 30, 2023, the
Company did not identify any assets or liabilities required to be presented on the balance sheet at FV on a recurring basis.
IMPAIRMENT OF LONG-LIVED ASSETS
In accordance with FASB ASC 360-10, “Accounting
for the Impairment or Disposal of Long-Lived Assets”, long-lived assets such as property and equipment are reviewed for impairment
whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable, or it is reasonably
possible that these assets could become impaired as a result of technological or other changes. The determination of recoverability of
assets to be held and used is made by comparing the carrying amount of an asset to future undiscounted cash flows expected to be generated
by the asset.
If such assets are considered impaired, the impairment
to be recognized is measured as the amount by which the carrying amount of the asset exceeds its FV. FV generally is determined using
the asset’s expected future undiscounted cash flows or market value, if readily determinable. Assets to be disposed of are reported
at the lower of the carrying amount or FV less cost to sell. For the three months ended September 30, 2023 and 2022, there was no impairment
loss recognized on long-lived assets. UNEARNED REVENUE
The Company records payments received in advance
from its customers or sales agents for the Company’s products as unearned revenue, mainly consisting of deposits or prepayment
for 5G products from the Company’s sales agencies. These orders normally are delivered based upon contract terms and customer demand,
and the Company will recognize it as revenue when the products are delivered to the end customers.
LEASES
The Company determines if an arrangement is a
lease at inception under FASB ASC Topic 842. Right of Use Assets (“ROU”) and lease liabilities are recognized at commencement
date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments
that are fixed and determinable at the time of commencement. As most of its leases do not provide an implicit rate, it uses its incremental
borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company’s
incremental borrowing rate is a hypothetical rate based on its understanding of what its credit rating would be. The ROU assets include
adjustments for prepayments and accrued lease payments. The ROU asset also includes any lease payments made prior to commencement and
is recorded net of any lease incentives received. The Company’s lease terms may include options to extend or terminate the lease
when it is reasonably certain that it will exercise such options.
ROU assets are reviewed for impairment when indicators
of impairment are present. ROU assets from operating and finance leases are subject to the impairment guidance in ASC 360, Property,
Plant, and Equipment, as ROU assets are long-lived nonfinancial assets.
ROU assets are tested for impairment individually
or as part of an asset group if the cash flows related to the ROU asset are not independent from the cash flows of other assets and liabilities.
An asset group is the unit of accounting for long-lived assets to be held and used, which represents the lowest level for which identifiable
cash flows are largely independent of the cash flows of other groups of assets and liabilities. The Company recognized no impairment
of ROU assets as of September 30, 2023 and June 30, 2023.
REVENUE RECOGNITION
The Company follows Accounting Standards Codification
Topic 606, Revenue from Contracts with Customers (ASC 606).
The core principle underlying FASB ASC 606 is
that the Company will recognize revenue to represent the transfer of goods and services to customers in an amount that reflects the consideration
to which the Company expects to be entitled in such exchange. This will require the Company to identify contractual performance obligations
and determine whether revenue should be recognized at a point in time or over time, based on when control of goods and services transfers
to a customer. The Company’s revenue streams are identified when possession of goods and services is transferred to a customer.
FASB ASC Topic 606 requires the use of a new
five-step model to recognize revenue from customer contracts. The five-step model requires the Company (i) identify the contract with
the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable consideration
to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price to the respective
performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies each performance obligation.
The Company derives its revenues from product
sales and 5G messaging service contracts with its customers, with revenues recognized upon delivery of services and products. Persuasive
evidence of an arrangement is demonstrated via product sale contracts and professional service contracts, with performance obligations
identified. The transaction price, such as product selling price, and the service price to the customer with corresponding performance
obligations are fixed upon acceptance of the agreement. The Company recognizes revenue when it satisfies each performance obligation,
the customer receives the products and passes the inspection and when professional service is rendered to the customer, collectability
of payment is probable. These revenues are recognized at a point in time after each performance obligations is satisfied. Revenue is
recognized net of returns and value-added tax charged to customers. The following table shows the Company’s
revenue by revenue sources:
| |
For the
Three Months Ended September 30, 2023 | | |
For the
Three Months Ended September 30, 2022 | |
5G Messaging | |
$ | 6,880,463 | | |
$ | - | |
5G messaging | |
| 6,880,463 | | |
| - | |
Cloud platform construction cooperation project | |
| - | | |
| - | |
Acoustic Intelligence Business | |
| 280 | | |
| - | |
Ultrasonic Sound Air Disinfection Equipment | |
| 280 | | |
| - | |
Smart City business | |
| - | | |
| - | |
Smart community | |
| - | | |
| - | |
| |
| | | |
| | |
Total revenue | |
$ | 6,880,743 | | |
$ | - | |
SEGMENT INFORMATION
FASB ASC Topic 280, “Segment Reporting,” requires
use of the “management approach” model for segment reporting. The management approach model is based on the method
a company’s management organizes segments within the company for making operating decisions and assessing performance. Reportable
segments are based on products and services, geography, legal structure, management structure, or any other manner in which management
disaggregates a company. Management determined the Company’s current operations constitutes a single reportable segment in accordance
with ASC 280. The Company’s only business and industry segment is high technology and advanced information systems (“TAIS”).
TAIS include smart city solutions that meet the security needs of residential communities, schools and commercial enterprises, and
5G messaging services including 5G SMS, 5G MMCP and 5G multi-media video messaging.
All of the Company’s customers are in the
PRC and all revenues for the three months ended September 30, 2023 and 2022 were generated from the PRC. All identifiable assets of the
Company are located in the PRC. Accordingly, no geographical segments are presented.
INCOME TAXES
The Company uses the asset and liability method
of accounting for income taxes in accordance with FASB ASC Topic 740, “Income Taxes.” Under this method, income tax expense
is recognized for the amount of: (i) taxes payable or refundable for the current period and (ii) deferred tax consequences of temporary
differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred
tax assets also include the prior years’ net operating losses carried forward. Deferred tax assets and liabilities are measured
using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered
or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in
the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on
the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets
will not be realized.
The Company follows FASB ASC Topic 740, which
prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken or expected to
be taken in a tax return. FASB ASC Topic 740 also provides guidance on recognition of income tax assets and liabilities, classification
of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting
for income taxes in interim periods, and income tax disclosures. Under the provisions of FASB ASC Topic 740, when
tax returns are filed, it is likely some positions taken would be sustained upon examination by the taxing authorities, while others
are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The
benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management
believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation
processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not
recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized
upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the
amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along
with any associated interest and penalties that would be payable to the taxing authorities upon examination. Interest associated with
unrecognized tax benefits is classified as interest expense and penalties are classified in selling, general and administrative expenses
in the statement of income. As of September 30, 2023, the Company had no unrecognized tax positions and no charges during the three
months ended September 30, 2023, and accordingly, the Company did not recognize any interest or penalties related to unrecognized tax
benefits. The Company files a U.S. and PRC income tax return. With few exceptions, the Company’s U.S. income tax returns filed
for the years ending on June 30, 2018 and thereafter are subject to examination by the relevant taxing authorities; the Company uses
calendar year-end for its PRC income tax return filing, PRC income tax returns filed for the years ending on December 31, 2017 and thereafter
are subject to examination by the relevant taxing authorities.
RESEARCH AND DEVELOPMENT EXPENSES
Research and development expenses are expensed
in the period when incurred. These costs primarily consist of cost of materials used, salaries paid for the Company’s development
department, and fees paid to third parties.
NONCONTROLLING INTERESTS
The Company follows FASB ASC Topic 810, “Consolidation,” governing
the accounting for and reporting of noncontrolling interests (“NCIs”) in partially owned consolidated subsidiaries and the
loss of control of subsidiaries. Certain provisions of this standard indicate, among other things, that NCI (previously referred to as
minority interests) be treated as a separate component of equity, not as a liability, that increases and decreases in the parent’s
ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions or dilution gains or
losses, and that losses of a partially-owned consolidated subsidiary be allocated to non-controlling interests even when such allocation
might result in a deficit balance.
The net income (loss) attributed to NCI was separately
designated in the accompanying statements of operations and comprehensive income (loss). Losses attributable to NCI in a subsidiary may
exceed a non-controlling interest’s interests in the subsidiary’s equity. The excess attributable to NCIs is attributed to
those interests. NCIs shall continue to be attributed their share of losses even if that attribution results in a deficit NCI balance.
On December 20, 2022, Guohao Century acquired a 30% ownership noncontrolling interests of Zhangxun from Zhengmao Zhang at the price
of $0.15 (RMB 1.00). The Company recognized a paid in capital deficit of $982,014 from this purchase due to continued
loss of Zhangxun. Subsequent to this purchase, the Company ultimately holds a 99.9% ownership of Zhangxun. On July 20, 2023, the
Company sold Zhangxun to a third party for RMB 2 ($0.28).
As of September 30, 2023, Zhangqi was 1%
owned by noncontrolling interest, Shuhai Nanjing was 1% owned by noncontrolling interest, Shenzhen Acoustic MP was 1% owned
by noncontrolling interest, Shuhai Shenzhen Acoustic was 0.1% owned by noncontrolling interest, Guozhong Times was 0.091% owned
by noncontrolling interest, and Guozhong Haoze was 0.091% owned by noncontrolling interest. During the three months ended September
30, 2023 and 2022, the Company had loss of $9,932 and $96,624 attributable to the noncontrolling interest, respectively. CONCENTRATION OF CREDIT RISK
The Company maintains cash in accounts with state-owned
banks within the PRC. Cash in state-owned banks less than RMB500,000 ($76,000) is covered by insurance. Should any institution holding
the Company’s cash become insolvent, or if the Company is unable to withdraw funds for any reason, the Company could lose the cash
on deposit with that institution. The Company has not experienced any losses in such accounts and believes it is not exposed to any risks
on its cash in these bank accounts. Cash denominated in RMB with a U.S. dollar equivalent of $1,161,277 and $17,432 as of September
30, 2023 and June 30, 2023, respectively, was held in accounts at financial institutions located in the PRC‚ which is not freely
convertible into foreign currencies.
Cash held in accounts at U.S. financial
institutions is insured by the Federal Deposit Insurance Corporation or other programs subject to certain limitations up to
$250,000 per depositor. As of September 30, 2023 and June 30, 2023, cash of $56,227 and $1,487 was maintained at U.S.
financial institutions. Cash was maintained at financial institutions in Hong Kong, and was insured by the Hong Kong Deposit
Protection Board up to a limit of HK $500,000 ($64,000). As of September 30, 2023 and June 30, 2023, the cash balance of
$1,245 and $809 was maintained at financial institutions in Hong Kong. The Company, its subsidiaries and VIE have not
experienced any losses in such accounts and do not believe the cash is exposed to any significant risk.
FOREIGN CURRENCY TRANSLATION AND COMPREHENSIVE
INCOME (LOSS)
The accounts of the Company’s Chinese entities
are maintained in RMB and the accounts of the U.S. parent company are maintained in United States dollar (“USD”). The financial
statements of the Chinese entities were translated into USD in accordance with FASB ASC Topic 830 “Foreign Currency Matters.”
All assets and liabilities were translated at the exchange rate on the balance sheet date; stockholders’ equity is translated at
historical rates and the statements of operations and cash flows are translated at the weighted average exchange rate for the period.
The resulting translation adjustments are reported under other comprehensive income (loss) in accordance with FASB ASC Topic 220, “Comprehensive
Income.” Gains and losses resulting from foreign currency transactions are reflected in the statements of operations.
The Company follows FASB ASC Topic”220-10,
“Comprehensive Income (loss).” Comprehensive income (loss) comprises net income (loss) and all changes to the statements
of changes in stockholders’ equity, except those due to investments by stockholders, changes in additional paid-in capital and
distributions to stockholders.
The exchange rates used to translate amounts
in RMB to USD for the purposes of preparing the CFS were as follows:
| |
September 30, | | |
September 30, | | |
June 30, | |
| |
2023 | | |
2022 | | |
2023 | |
Period-end date USD: RMB exchange rate | |
| 7.1798 | | |
| 7.0998 | | |
| 7.2258 | |
Average USD for the reporting period: RMB exchange rate | |
| 7.1729 | | |
| 6.8287 | | |
| 6.9415 | |
BASIC AND DILUTED EARNINGS (LOSS) PER SHARE
(EPS)
Basic EPS is computed by dividing income available
to common shareholders by the weighted average number of common shares outstanding for the period. Diluted EPS is computed similarly,
except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential
common shares had been issued and if the additional common shares were dilutive. Diluted EPS is based on the assumption that all dilutive
convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury stock method. Under this
method, options and warrants are assumed to have been exercised at the beginning of the period (or at the time of issuance, if later),
and as if funds obtained thereby were used to purchase common stock at the average market price during the period. For the three months
ended September 30, 2023 and 2022, the Company’s basic and diluted loss per share are the same as a result of the Company’s
net loss. 1,319,953 warrants were anti-dilutive and was therefore excluded from EPS for the three months ended September 30,
2023 and 2022, respectively.
STATEMENT OF CASH FLOWS
In accordance with FASB ASC Topic 230, “Statement
of Cash Flows,” cash flows from the Company’s operations are calculated based upon the local currencies. As a result,
amounts shown on the statement of cash flows may not necessarily agree with changes in the corresponding asset and liability on the balance
sheet. RECENT ACCOUNTING PRONOUNCEMENTS
In June 2016, the FASB issued ASU No. 2016-13,
Financial Instruments-Credit Losses (Topic 326), which requires entities to measure all expected credit losses for financial assets held
at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. This replaces the
existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost. This
guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022. Early application
will be permitted for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018.
The Company adopted this guidance on July 1, 2023, there was no significant impact on the date of adoption of ASC 326.
The Company’s management does not believe
that any other recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on
the Company’s financial statement presentation or disclosures.
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v3.23.3
Property and Equipment
|
3 Months Ended |
Sep. 30, 2023 |
Property and Equipment [Abstract] |
|
PROPERTY AND EQUIPMENT |
NOTE
3 – PROPERTY AND EQUIPMENT
Property and equipment are summarized as follows:
| |
September 30,
2023 | | |
June 30,
2023 | |
Furniture and fixtures | |
$ | 85,267 | | |
$ | 84,014 | |
Vehicle | |
| 487 | | |
| 484 | |
Leasehold improvement | |
| 218,322 | | |
| 216,932 | |
Office equipment | |
| 235,232 | | |
| 261,658 | |
Subtotal | |
| 539,308 | | |
| 563,088 | |
Less: accumulated depreciation | |
| 471,608 | | |
| 477,158 | |
Total | |
$ | 67,700 | | |
$ | 85,930 | |
Depreciation for the three months ended September
30, 2023 and 2022 was $10,662 and $40,861, respectively.
The Company disposed $29,148 property and equipment
with related accumulated depreciation of $19,136 resulting from the disposal of Zhangxun (see Note 13).
|
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v3.23.3
Intangible Assets
|
3 Months Ended |
Sep. 30, 2023 |
Intangible Assets [Abstract] |
|
INTANGIBLE ASSETS |
NOTE
4 – INTANGIBLE ASSETS
Intangible assets are summarized as follows:
|
|
September 30,
2023 |
|
|
June 30,
2023 |
|
Software registration or using right |
|
$ |
1,636,801 |
|
|
$ |
1,635,307 |
|
Patent |
|
|
14,620 |
|
|
|
14,527 |
|
Software and technology development costs |
|
|
11,684 |
|
|
|
631,250 |
|
Value-added telecommunications business license |
|
|
15,472 |
|
|
|
15,374 |
|
Subtotal |
|
|
1,678,577 |
|
|
|
2,299,458 |
|
Less: Accumulated amortization |
|
|
963,498 |
|
|
|
1,110,671 |
|
Total |
|
$ |
715,079 |
|
|
$ |
1,185,787 |
|
Software registration
or using right represented the purchase cost of customized software with its source code from third party software developer.
Software and technology development cost represented
development costs incurred internally after the technological feasibility was established and a working model was produced and was recorded
as intangible asset.
Amortization for the three months ended September
30, 2023 and 2022 was $127,211 and $148,903, respectively. The amortization expense for the next five years as of September 30,
2023 will be $508,844, $206,235, $0, $0 and $0.
The Company disposed $0.62 million intangible
assets with related accumulated amortization of $0.28 million resulting from the disposal of Zhangxun (see Note 13).
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v3.23.3
Prepaid Expenses and Other Current Assets
|
3 Months Ended |
Sep. 30, 2023 |
Prepaid Expenses and Other Current Asset [Abstract] |
|
PREPAID EXPENSES AND OTHER CURRENT ASSETS |
NOTE 5 – PREPAID
EXPENSES AND OTHER CURRENT ASSETS
Prepaid expenses and other current assets consisted
of the following:
| |
September 30,
2023 | | |
June 30,
2023 | |
Security deposit | |
$ | 46,217 | | |
$ | 15,615 | |
Prepaid expenses | |
| 6,064,208 | | |
| 563,203 | |
Other receivables – Heqin | |
| 463,801 | | |
| 460,850 | |
Advance to third party individuals, no interest, payable upon demand | |
| 4,527 | | |
| 11,764 | |
Others | |
| 243,091 | | |
| 110,841 | |
Total | |
| 6,821,844 | | |
| 1,162,273 | |
Less: allowance for other receivables – Heqin | |
| 463,801 | | |
| 460,850 | |
Total | |
$ | 6,358,043 | | |
$ | 701,423 | |
As of September 30, 2023, prepaid expenses mainly
consisted of prepaid marketing expense of $5,570,573, prepaid 5G Messaging service fee recharge of $446,228, prepaid rent and property
management fee of $12,872 and other prepayments of $34,535. As of June 30, 2023, prepaid expenses mainly consisted of prepayment
of 5G Messaging service fee recharge of $500,395, prepaid rent and property management fee of $48,200 and other prepayments of $14,608.
Prepaid marketing expense
On September 14, 2023, Tianjin Information entered
into a service agreement with Beijing Guorui Innovation Enterprise Management Consulting Co., Ltd (“Guorui Innovation”) for
a duration of three years from September 15, 2023 to September 14, 2026. Under this agreement, Guorui Innovation is responsible for generating
annual revenue of at least RMB 200 million during the service period through various activities, including but not limited to, the sale
of 5G message phone recharge, 5G message gas card recharge, 5G message digital products, and other related products. The total market
developing fee is 2% of the revenue generated by Guorui Innovation. As of September 30, 2023, the Company made a prepayment of RMB 13,000,600
($1,810,719) to Guorui Innovation, which is 32.5% of market developing fee of target annual revenue for the first year. However, on October
9, 2023, both parties mutually agreed to terminate this service agreement. As a result of this termination, parties enter into a debt
transfer agreement, in which Guorui will return the prepayment to Mr. Wanli Kuai on Company’s behalf for settling the debt that
the Company owed to Mr. Kuai (See Note 8).
On September 16, 2023, Tianjin Information entered
an Operation Cooperation Agreement with an unrelated company, Beijing Jincheng Haoda Construction Engineering Co., Ltd (“Jincheng
Haoda”), for marketing and promoting the sale of acoustic intelligence series products in oversea market. The cooperation term
is from September 16, 2023 through September 15, 2026. Jincheng Haoda is committed to complete RMB 200 million sales performance in the
first year, RMB 300 million sales performance in the second year, and RMB 400 million sales performance in the third year. The Company
will pay 25% of the sales amount to Jincheng Haoda as marketing fee upon receipt of the sales amount, on monthly basis. As of September
30, 2023, the Company made a prepayment of RMB 14,997,000 ($2,088,777) to Jincheng Haoda for facilitating the quick occupying the Company’s
products to the market, the prepayment was the 30% of marketing service fee of first year’s target sales to be completed by Jincheng
Haoda. During the service term, the Company will perform the annual assessment, if Jincheng Haoda was not able to achieve the target
annual sales, and did not reach 30% of target annual sales amount, Jincheng Haoda shall return the Company’s prepayment after deducting
the marketing service fee of the actual sales. In addition, under the circumstance Jincheng Haoda did not complete the 30% of the annual
target sales, Jincheng Haoda will indemnify the Company 20% of marketing service fee of unachieved sales amount from the 30% of the annual
target sales. On September 18, 2023, Tianjin Information entered
an Operation Cooperation Agreement with an unrelated company, Beijing Jiajia Shengshi Trading Co., Ltd (‘Jiajia Shengshi”),
for marketing and promoting the sale of acoustic intelligence series products in domestic market. The cooperation term is from September
18, 2023 through September 17, 2026. Jiajia Shengshi is committed to complete RMB 200 million sales performance in the first year, RMB
300 million sales performance in the second year, and RMB 500 million sales performance in the third year. The Company will pay 20% of
the sales amount to Jiajia Shengshi as marketing fee upon receipt of the sales amount, on monthly basis. As of September 30, 2023, the
Company made a prepayment of RMB 11,998,000 ($1,671,077) to Jiajia Shengshi for facilitating the quick occupying the Company’s
products to the market, the prepayment was the 30% of marketing service fee of first year’s target sales to be completed by Jiajia
Shengshi. During the service term, the Company will perform the annual assessment, if Jiajia Shengshi was not able to achieve the target
annual sales, and did not reach 30% of target annual sales amount, Jiajia Shengshi shall return the Company’s prepayment after
deducting the marketing service fee of the actual sales. In addition, under the circumstance Jiajia Shengshi did not complete the 30%
of the annual target sales, Jiajia Shengshi will indemnify the Company 20% of marketing service fee of unachieved sales amount from the
30% of the annual target sales.
Other receivables – Heqin
On February 20, 2020, Guozhong Times entered
an Operation Cooperation Agreement with an unrelated company, Heqin (Beijing) Technology Co, Ltd. (“Heqin”), for marketing
and promoting the sale of Face Recognition Payment Processing equipment and related technical support, and other products of the Company
including Epidemic Prevention and Control Systems. Heqin has a sales team which used to work with Fortune 500 companies and specializes
in business marketing and sales channel establishment and expansion, especially in education industry and public area.
The cooperation term is from February 20, 2020
through March 1, 2023; however, Heqin is the exclusive distributor of the Company’s face Recognition Payment Processing products
for the period to July 30, 2020. During March and April 2020, Guozhong Times provided operating funds to Heqin, together with a credit
line provided by Guozhong Times to Heqin from May 2020 through August 2020, for a total borrowing of RMB 10 million ($1.41 million)
for Heqin’s operating needs. As of March 31, 2023, Guozhong Times had an outstanding receivable of RMB 3.53 million ($513,701)
from Heqin and was recorded as other receivables. The Company would not charge Heqin any interest, except for two loans with RMB 200,000 ($28,250)
each, due on June 30, 2020 and August 15, 2020, respectively, for which the Company charges 15% interest if Heqin did not repay
by the due date.
No profits will be allocated and distributed
before full repayment of the borrowing. After Heqin pays in full the borrowing, Guozhong Times and Heqin will distribute profits of sale
of Face Recognition Payment Processing equipment and related technical support at 30% and 70% of the net income, respectively.
The profit allocation for the sale of other products of the Company are to be negotiated. Heqin will receive certain stock reward when
it reaches the preset sales target under the performance compensation mechanism.
In November 2022, Hangzhou Yuetianyun Data Technology
Company Ltd (“Yuetianyun”) agreed and acknowledged a Debt Transfer Agreement, wherein Heqin transferred its debt from Yuetianyun
to Guozhong Times in the amount of RMB 1,543,400 ($213,596). As of September 30, 2023 and June 30, 2023, Heqin made $48,438 (through
Yuetianyun) and $48,438 repayment to the Company, and the Company made a bad debt allowance of $463,801 and $460,850 as
of September 30, 2023 and June 30, 2023, respectively.
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v3.23.3
Long Term Investment
|
3 Months Ended |
Sep. 30, 2023 |
Long Term Investment [Abstract] |
|
LONG TERM INVESTMENT |
NOTE 6 – LONG TERM
INVESTMENT
In November 2021, Shuhai Nanjing invested RMB 200,000 ($29,800)
for 6.21% stock ownership of a high-tech company Nanjing Dutao Intelligence Technology Co., Ltd in Nanjing City specializing on
internet security equipment.
In August 2022, Shuhai Nanjing invested RMB 200,000 ($28,717)
for 1% stock ownership of a high-tech company Nanjing Jinjizhihui Technology Co. Ltd in Nanjing City specializing on software and
system development.
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v3.23.3
Accrued Expenses and Other Payables
|
3 Months Ended |
Sep. 30, 2023 |
Accrued Expenses and Other Payables [Abstract] |
|
ACCRUED EXPENSES AND OTHER PAYABLES |
NOTE 7 – ACCRUED
EXPENSES AND OTHER PAYABLES
Accrued expenses and other payables consisted
of the following:
| |
September 30,
2023 | | |
June 30,
2023 | |
Other payables | |
$ | 183,910 | | |
$ | 308,841 | |
Due to third parties | |
| 163,796 | | |
| 175,354 | |
Social security payable | |
| 216,525 | | |
| 537,964 | |
Salary payable–- employees | |
| 78,063 | | |
| 387,780 | |
Total | |
$ | 642,294 | | |
$ | 1,409,939 | |
Due to third parties were the short-term advance
from third party individual or companies, bear no interest and payable upon demand.
|
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v3.23.3
Loans Payable
|
3 Months Ended |
Sep. 30, 2023 |
Loans Payable [Abstract] |
|
LOANS PAYABLE |
NOTE
8 – LOANS PAYABLE
Loan from banks
On December 12, 2022, Beijing Shuhai entered
a loan agreement with Shenzhen Qianhai WeBank Co., Ltd for the amount of RMB 900,000 ($129,225) with a term of 24 months,
the interest rate was 10.728% to be paid every 20th of each month. For the three months ended September 30,
2023, the Company made a repayment of $17,925 to this loan. For the three months ended September 30, 2023, the Company recorded
and paid $2,783 interest expense for this loan. As of September 30, 2023, $71,630 was recorded as current liabilities and $17,907 was
recorded as non-current liabilities.
On January 13, 2023, Shenzhen Jingwei entered
a loan agreement with Shenzhen Qianhai WeBank Co., Ltd for the amount of RMB 100,000 ($14,552) with a term of 24 months,
the interest rate was 8.6832%. For the three months ended September 30, 2023, the Company made a repayment of $1,992 to this
loan. For the three months ended September 30, 2023, the Company recorded and paid $265 interest expense for this loan. As of September
30, 2023, $7,959 was recorded as current liabilities and $2,653 was recorded as non-current liabilities.
On April 25, 2023, Shuhai information entered
a loan agreement with China Bank Co., Ltd for the amount of RMB 2,990,000 ($435,118) with a term of 12 months with a preferential
annual interest rate of 2.35% to be paid every 21st of each month. For the three months ended September 30, 2023, the
Company recorded and paid $2,503 interest expense for this loan. As of September 30, 2023, $416,446 was recorded as current
liabilities.
The following table summarizes the loan balance
as of September 30, 2023:
| |
Loan | | |
Borrowing | |
Loan term | | |
Interest | | |
Balance due | |
Lender | |
amount | | |
date | |
in month | | |
rate | | |
Current | | |
Non-current | |
Shenzhen Qianhai WeBank Co., Ltd | |
| 13,928 | | |
1/13/2023 | |
| 24 | | |
| 8.68 | % | |
| 7,959 | | |
| 2,653 | |
Shenzhen Qianhai WeBank Co., Ltd | |
| 125,352 | | |
12/20/2022 | |
| 24 | | |
| 10.73 | % | |
| 71,630 | | |
| 17,907 | |
China Bank Co., Ltd | |
| 416,446 | | |
4/25/2023 | |
| 12 | | |
| 2.35 | % | |
| 416,446 | | |
| - | |
Total | |
| 555,726 | | |
| |
| | | |
| | | |
| 496,035 | | |
| 20,560 | |
Loan from the unrelated parties
On April 24, 2022, the Company entered a loan
agreement with an unrelated party Mr. Wanli Kuai for $596,001, the loan had no interest, and was required to be repaid any time before
December 31, 2022. The Company repaid $447,001 to the unrelated party by June 30, 2022. On July 1, 2022, the Company entered into
a new loan agreement with the same unrelated party for RMB 5,603,000 ($789,177), the loan had no interest, and was required
to be repaid any time before December 31, 2022, the Company didn’t make any payment as of December 31, 2022 and signed an extension
agreement to extend the maturity date to June 30, 2023. On October 1, 2022, the Company entered into a new loan agreement with the
same unrelated party for RMB 3,970,000 ($642,779), the loan had no interest, and was required to be repaid any time before
June 30, 2023. On May 24, 2023, the Company entered into a loan extension agreement with the lender, wherein both parties agreed to settle
the loan in full by December 31, 2024. During the three months ended September 30, 2023, the Company repaid $0.16 million to
this unrelated party. As of September 30, 2023 and June 30, 2023, the outstanding loan balance to the unrelated party was $1,879,713 and
$1,310,306, respectively as a result of the Company did not repay the loan in full at maturity. On October 9, 2023, the Company
entered into a Debt Transfer and Offset Agreement with Mr. Wanli Kuai and Guorui Innovation. This agreement was resulted from the termination
of a Marketing and Promotion agreement among the Company and Guorui Innovation, which Guorui Innovation needs to repay the Company in
full for RMB 13,000,600 ($1,810,719) due to cancellation of the agreement. Following the negotiations, the Company, Mr. Wanli Kuai and
Guorui Innovation agreed and entered a Debt Transfer and Offset Agreement, wherein Guorui Innovation will repay the prepayment of RMB
13,000,600 ($1,810,719) to Mr. Wanli Kuai for settling the debt that the Company owed to Mr. Kuai (See Note 5).
On September 21, 2023, the Company entered a
loan agreement with another unrelated party for $153,208, the loan had no interest, and was required to be repaid any time before December
31, 2024.
|
X |
- DefinitionThe entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.
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v3.23.3
Related Party Transactions
|
3 Months Ended |
Sep. 30, 2023 |
Related Party Transactions [Abstract] |
|
RELATED PARTY TRANSACTIONS |
NOTE 9 – RELATED
PARTY TRANSACTIONS
On October 1, 2020, the Company’s CEO (also
the president) entered into an office rental agreement with Xunrui. Pursuant to the agreement, the Company rents an office in Harbin
city with a total payment of RMB 163,800 ($24,050) from October 1, 2020 through September 30, 2021. On October 1, 2021, Xunrui
entered a new seven-month lease for this location with the Company’s CEO for total rent of RMB 94,500 ($14,690). The
lease was expired on April 30, 2022. On May 1, 2022, Xunrui entered a new one-year lease agreement for this office with the Company’s
CEO for an annual rent of RMB 235,710 ($35,120), the Company was required to pay the rent before April 30, 2023 but the Company
did not pay it yet as of this report date. On May 1, 2023, Xunrui entered a new one-year lease agreement for this office location with
the Company’s CEO for an annual rent of RMB 282,852 ($39,144), the Company is required to pay the rent before April 30,
2024. The rental expense for this office location was $9,963 and $8,629, respectively, for the three months ended September 30, 2023
and 2022.
On July 1, 2021, the Company’s CEO entered
into a car rental agreement with the Company for one year. Pursuant to the agreement, the Company rents a car from the Company’s
CEO for a monthly rent of RMB 18,000 ($2,800), or total payment of $33,400, was paid in full at once. On July 1, 2022,
the Company entered a new one-year lease for two cars with the Company’s CEO for each car’s monthly rent of RMB 18,000 ($2,636)
and RMB 20,000 ($2,876), respectively. On July 1, 2023, the Company entered a new one-year lease for two cars with the Company’s
CEO for each car’s monthly rent of RMB 18,000 ($2,491) and RMB 20,000 ($2,768), respectively. The rental expense
for those agreements was $15,893 and $30,752, respectively, for the three months ended September 30, 2023 and 2022.
On September 1, 2021, the Company renewed a one-year
lease for senior officers’ dormitory in Beijing, the monthly rent is RMB 15,200 ($2,439), payable every six months in
advance. On September 1, 2022, the Company entered a new six-month lease for a total rent of RMB 91,200 ($13,355), payable
every three months in advance. On March 1, 2023, the Company entered a new six-month lease for a total rent of RMB 91,200 ($12,621),
payable every three months in advance. On September 1, 2023, the Company entered a new one-year lease for a monthly rent of RMB 12,500
($1,743), payable every three months in advance. The rental expense for this lease was $5,981 and $6,678 for the years ended
September 30, 2023 and 2022, respectively.
Due to related parties
As of September 30, 2023 and June 30, 2023, the
Company had due to related parties of $494,927 and $1,162,856, respectively, mainly was for the payable of an office lease from
the Company’s CEO, accrued salary payable and certain expenses of the Company that were paid by the CEO and her father (one of
the Company’s directors), due to related parties bore no interest and payable upon demand.
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.23.3
Common Stock and Warrants
|
3 Months Ended |
Sep. 30, 2023 |
Common Stock and Warrants [Abstract] |
|
COMMON STOCK AND WARRANTS |
NOTE 10 – COMMON
STOCK AND WARRANTS
Registered Direct Offering and Concurrent Private Placement
in July 2021
On July 20, 2021, the Company entered into a
securities purchase agreement with certain institutional investors, pursuant to which the Company agreed to sell to such investors an
aggregate of 2,436,904 shares of the common stock of the Company at a purchase price of $3.48 per share. The offering
of the common stock is pursuant to a shelf registration statement on Form S-3 (File No. 333-239183), which was declared effective by
the SEC on June 25, 2020.
Concurrently with the sale of the shares of the
common stock, the Company also sold warrants to purchase 1,096,608 shares of common stock to such investors. The Company sold
the shares of the common stock and the warrants for aggregate gross proceeds of approximately $8,480,426, before commissions and expenses.
Subject to certain beneficial ownership limitations, the warrants were immediately exercisable at an exercise price equal to $4.48 per
share, and will terminate on the two- and one-half-year anniversary following the initial exercise date of the warrants. The warrants
issued in this financing was classified as equity instruments. The Company accounted for the warrants issued in this financing based
on the FV method under FASB ASC Topic 505, and the FV of the warrants was calculated using the Black-Scholes model under the following
assumptions: life of 2.5 years, volatility of 150%, risk-free interest rate of 0.37% and dividend yield of 0%.
The FV of the warrants issued at grant date was $1,986,880.
In addition, the Company has also agreed to issue
to its placement agent for offering above warrants to purchase a number of shares of the common stock equal to 5.0% of the aggregate
number of shares of the common stock sold in this offering (121,845 warrants), the warrants have an exercise price of $4.48 per share
and will terminate on the two and one-half-year anniversary of the closing of the offering. The Company accounted for the warrants
issued based on the FV method under FASB ASC Topic 505, and the FV of the warrants was calculated using the Black-Scholes model under
the following assumptions: life of 2.5 years, volatility of 150%, risk-free interest rate of 0.37% and dividend yield of 0%. The FV of
the warrants issued at grant date was $225,964. The warrants issued in this financing was classified as equity instruments.
The closing of the sales of these securities
under the securities purchase agreement took place on July 22, 2021. The net proceeds from the transactions were approximately $7,640,000,
after deducting certain fees due to the placement agent and the Company’s estimated transaction expenses, and has been used for
working capital and general corporate purposes, and for the repayment of debt.
Registered Direct Offering in August and September 2023
On August 1, 2023, the Company entered into two
separate subscription agreements with a certain non-U.S. investor, pursuant to which the Company sold aggregate of 4,760,000 shares of
common stock at a $1.2 per share purchase price. On September 21, 2023, the Company received full payment of RMB 40,000,000 ($5.71 million)
from the investor.
On August 15, 2023, the Company entered into
a subscription agreement with another non-U.S. investor, pursuant to which the Company agreed to sell and the investor agreed to purchase
an aggregate of 2,962,963 shares of common stock at a $1.35 per share purchase price, with a total subscription price of $4,000,000.
The investor paid the amount of $714,286 to the Company and the Company issued 529,101 shares as of the date of this report, and promised
to pay the remaining balance in full by March 2024.
On September 13, 2023, the Company closed an
underwritten public offering of 5,000,000 shares of common stock at a public offering price of $0.40 per share. The gross proceeds to
the Company from this offering are approximately $2 million, before deducting any fees or expenses. The Company received $1.6 million
net proceeds from this offering. Following is a summary of the activities of warrants
for the period ended September 30, 2023:
| |
Number of Warrants | | |
Average Exercise Price | | |
Weighted Average Remaining
Contractual Term in Years | |
Outstanding as of June 30, 2023 | |
| 1,319,953 | | |
$ | 4.60 | | |
| 0.63 | |
Exercisable as of June 30, 2023 | |
| 1,319,953 | | |
$ | 4.60 | | |
| 0.63 | |
Granted | |
| - | | |
| - | | |
| - | |
Exercised | |
| - | | |
| - | | |
| - | |
Forfeited | |
| - | | |
| - | | |
| - | |
Expired | |
| - | | |
| - | | |
| - | |
Outstanding as of September 30, 2023 | |
| 1,319,953 | | |
$ | 4.60 | | |
| 0.38 | |
Exercisable as of September 30, 2023 | |
| 1,319,953 | | |
$ | 4.60 | | |
| 0.38 | |
Shares to Independent Directors as
Compensation
During the three months ended September 30, 2023
and 2022, the Company recorded $4,500 and $4,500 stock compensation expense to independent directors through the issuance of shares
of the Company’s common stock at the market price of the stock issuance date, pursuant to the 2018 Equity Incentive Plan.
Shares to Officers as Compensation
On September 24, 2021, under the 2018 Equity
Inventive plan, the Company’s Board of Directors granted 15,000 shares of the Company’s common stock to its CEO each month
and 10,000 shares to one of the board members each month starting from July 1, 2021, payable quarterly with the aggregate number of shares
for each quarter being issued on the first day of the next quarter at a per share price of the closing price of the day prior to the
issuance. During the three months ended September 30, 2023 and 2022, the Company recorded $15,600 and $111,750 stock compensation expense
to the Company’s CEO and one of the board members for the quarter.
Shares to Employee and consultants
under the 2018 Equity Incentive Plan
During the year ended June 30, 2023, the Company
issued 3,459,500 shares of the Company’s common stock to the Company’s employees and consultants for the services
that were provided, the share issuance was fully vested and approved by Compensation Committee (the “Committee”) of the Board
of Directors under the 2018 Equity Incentive Plan. The fair value of 3,459,500 shares at issuance date was $3,976,362 and
was recorded as the Company’s stock compensation expense during the year ended June 30, 2023.
|
X |
- DefinitionThe entire disclosure for equity.
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v3.23.3
Income Taxes
|
3 Months Ended |
Sep. 30, 2023 |
Income Taxes [Abstract] |
|
INCOME TAXES |
NOTE
11 – INCOME TAXES
The Company is subject to income taxes by entity
on income arising in or derived from the tax jurisdiction in which each entity is domiciled. The Company’s PRC subsidiaries
file their income tax returns online with PRC tax authorities. The Company conducts all of its businesses through its subsidiaries and
affiliated entities, principally in the PRC.
The Company’s U.S. parent company is subject
to U.S. income tax rate of 21% and files U.S. federal income tax return. As of September 30, 2023 and June 30, 2023, the U.S.
entity had net operating loss (“NOL”) carry forwards for income tax purposes of $6.72 million and $6.51 million.
The NOL arising in tax years beginning after 2017 may reduce 80% of a taxpayer’s taxable income, and be carried forward indefinitely. However,
the Coronavirus Aid, Relief and Economic Security Act (“the CARES Act”) passed in March 2020, provides tax relief to both
corporate and noncorporate taxpayers by adding a five-year carryback period and temporarily repealing the 80% limitation for NOLs arising
in 2018, 2019 and 2020. Management believes the realization of benefits from these losses remains uncertain due to the parent Company’s
limited operating history and continuing losses. Accordingly, a 100% deferred tax asset valuation allowance was provided. The Company’s offshore subsidiary, Shuhai
Skill (HK), a HK holding company is subject to 16.5% corporate income tax in HK. Shuhai Beijing received a tax holiday with a 15%
corporate income tax rate since it qualified as a high-tech company. Tianjin Information, Xunrui, Guozhong Times, Guozhong Haoze, Guohao
Century, Jingwei, Shuhai Nanjing, Zhangxun are subject to the regular 25% PRC income tax rate.
As of September 30, 2023 and June 30, 2023, the
Company has approximately $16.05 million and $17.10 million of NOL from its HK holding company, PRC subsidiaries and VIEs
that expire in calendar years 2021 through 2025. In assessing the realization of deferred tax assets, management considers whether
it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred
tax assets depends upon the Company’s future generation of taxable income during the periods in which temporary differences representing
net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future
taxable income and tax planning strategies in making this assessment. After consideration of all the information available, management
believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established
a full valuation allowance as of September 30, 2023 and June 30, 2023.
The following table reconciles the U.S. statutory
rates to the Company’s effective tax rate for the three months ended September 30, 2023 and 2022:
| |
2023 | | |
2022 | |
US federal statutory rates | |
| (21.0 | )% | |
| (21.0 | )% |
Tax rate difference – current provision | |
| (2.1 | )% | |
| (3.5 | )% |
Effect of PRC tax holiday | |
| 2.7 | % | |
| 3.2 | % |
Valuation allowance | |
| 20.4 | % | |
| 21.3 | % |
Effective tax rate | |
| - | % | |
| - | % |
The Company’s net deferred tax assets as
of September 30, 2023 and June 30, 2023 is as follows:
| |
September 30, 2023 | | |
June 30, 2023 | |
Deferred tax asset | |
| | |
| |
Net operating loss | |
$ | 3,722,696 | | |
$ | 3,986,827 | |
R&D expense | |
| 123,750 | | |
| 123,750 | |
Depreciation and amortization | |
| 76,754 | | |
| 180,522 | |
Bad debt expense | |
| 116,063 | | |
| 119,932 | |
Social security and insurance accrual | |
| 47,472 | | |
| 149,196 | |
Inventory impairment | |
| 13,326 | | |
| 13,771 | |
ROU, net of lease liabilities | |
| 3,430 | | |
| 20,171 | |
Total | |
| 4,103,491 | | |
| 4,594,168 | |
Less: valuation allowance | |
| (4,103,491 | ) | |
| (4,594,168 | ) |
Net deferred tax asset | |
$ | - | | |
$ | - | |
|
X |
- DefinitionThe entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.
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v3.23.3
Commitments
|
3 Months Ended |
Sep. 30, 2023 |
Commitments and Contingencies Disclosure [Abstract] |
|
COMMITMENTS |
NOTE
12 – COMMITMENTS
Leases
On July 30, 2019, the Company entered into an
operating lease for its office in Beijing. Pursuant to the lease, the delivery date of the property was August 8, 2019 but the lease
term started on October 8, 2019 and expires on October 7, 2022, and has a monthly rent of RMB 207,269 without value added
tax (“VAT”) (or $29,250). The lease required a security deposit of three months’ rent of RMB 677,769 (or
$96,000). The Company received a six-month rent abatement, which was considered in calculating the present value of the lease payments
to determine the ROU asset which is being amortized over the term of the lease. On October 8, 2022, the Company renewed this
lease for another year but for half space of the previous lease, with a monthly rent of RMB 107,714 ($15,787). The Company
received a one-month rent abatement.
On July 30, 2019, the Company entered into a
property service agreement for its office in Beijing (described above). Pursuant to the property service agreement, the agreement
commenced on August 9, 2019 and will expire on October 8, 2022, and has a quarterly fee of RMB 202,352 (or $29,000). The
deposit was RMB 202,352 (or $29,000). On October 8, 2022, the Company renewed this service agreement for its office in Beijing
for another year, with a quarterly fee of RMB 96,476 ($14,128). The new deposit was RMB 96,476 (or $14,128).
On August 28, 2019, the Company entered an operating
lease for senior officers’ dormitory in Beijing. The lease has a term of two years with expiration on August 31,
2021, the monthly rent was RMB 14,500 ($2,045), payable every six months in advance. The lease was renewed for another
year from September 1, 2021 to August 31, 2022 at a monthly rent of RMB 15,200 ($2,350), payable every six months in advance.
On September 1, 2022, the Company entered a new six-month lease for a total rent of RMB 91,200 ($13,355), payable every three
months in advance. On March 1, 2023, the Company renewed this lease for six-month for a total rent of RMB 91,200 ($13,272),
payable every three months in advance. In August 2020, the Company entered into a lease for an office in Shenzhen City, China for
three years from August 8, 2020 through August 7, 2023, with a monthly rent of RMB 209,911 ($29,651) for the first year. The rent
will increase by 3% each year starting from the second year.
On August 26, 2020, Tianjin Information entered
into a lease for the office in Hangzhou City, China from September 11, 2020 to October 5, 2022. The first year rent is RMB 1,383,970 ($207,000).
The second-year rent is RMB 1,425,909 ($202,800). The security deposit is RMB 115,311 ($16,400). The total rent for
the lease period is to be paid in four installments. On October 6, 2022, Hangzhou took over and renewed this lease for one year, the
total rent is RMB 1,178,463 ($172,575), payable every six months in advance. In May 2023, the lease was terminated. The total
rent expense was RMB 848,620 ($122,253) for the year ended June 30, 2023.
On May 10, 2023, Guo Hao Century entered into
a lease for the office in Hangzhou City, China from May 10, 2023 to May 9, 2025. The security deposit is RMB 115,311 ($7,670).
The quarterly rent is as follows:
Start Date | |
End Date | |
Rent expense | |
| |
| |
RMB | | |
USD | |
5/10/2023 | |
8/9/2023 | |
| 43,786 | | |
$ | 6,060 | |
8/10/2023 | |
11/9/2023 | |
| 66,038 | | |
| 9,139 | |
11/10/2023 | |
2/9/2024 | |
| 66,038 | | |
| 9,139 | |
2/10/2024 | |
5/9/2024 | |
| 64,602 | | |
| 8,940 | |
5/10/2024 | |
8/9/2024 | |
| 66,038 | | |
| 9,139 | |
8/10/2024 | |
11/9/2024 | |
| 66,038 | | |
| 9,139 | |
11/10/2024 | |
2/9/2025 | |
| 66,038 | | |
| 9,139 | |
2/10/2025 | |
5/9/2025 | |
| 63,884 | | |
$ | 8,841 | |
The Company adopted FASB ASC Topic 842 on July
1, 2019. The components of lease costs, lease term and discount rate with respect of the Company’s office lease and the senior
officers’ dormitory lease with an initial term of more than 12 months are as follows:
| |
Three Months
Ended September 30, 2023 | | |
Three Months
Ended September 30, 2022 | |
Operating lease expense | |
$ | 74,181 | | |
$ | 203,111 | |
| |
| | |
| |
| |
September 30,
2023 | | |
June 30,
2023 | |
Right-of-use assets | |
$ | 65,854 | | |
$ | 137,856 | |
Lease liabilities - current | |
| 34,367 | | |
| 126,640 | |
Lease liabilities - noncurrent | |
| 17,781 | | |
| 26,449 | |
Weighted average remaining lease term | |
| 0.36 years | | |
| 0.67 years | |
Weighted average discount rate | |
| 6.25 | % | |
| 6.25 | % |
The following is a schedule, by years, of maturities
of the operating lease liabilities as of September 30, 2023:
12 Months Ending September 30, | |
Minimum Lease Payment | |
2023 | |
$ | 36,591 | |
2024 | |
| 18,096 | |
Total undiscounted cash flows | |
| 54,687 | |
Less: imputed interest | |
| (2,539 | ) |
Present value of lease liabilities | |
$ | 52,148 | |
|
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- DefinitionThe entire disclosure for commitments and contingencies.
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v3.23.3
Disposal of Subsidiary
|
3 Months Ended |
Sep. 30, 2023 |
Disposal of Subsidiary [Abstract] |
|
DISPOSAL OF SUBSIDIARY |
NOTE 13 – DISPOSAL
OF SUBSIDIARY
On July 20, 2023, the Company’s
shareholders decided to sell Zhangxun to a third party at a price of RMB 2 (US $0.28). There was no material transactions
for Zhangxun for the period from July 1, 2023 through July 20, 2023, and for the purpose of complying with the Company’s
monthly accounting cut-off date, the Company used Zhangxun’s financial statements as of June 30, 2023 as the date of disposal.
The Company recorded $0.83 million gain on disposal of the subsidiary, which was the difference between the selling price of US$0.28
and the carrying value of the negative net assets of $2.35 million of the disposal entity, which includes $1.52 million of
inter-company payables. The gain is calculated after netting off these inter-company receivables from Zhangxun of $1.52 million, due
to uncertainty of the repayment from Zhangxun. The following table summarizes the carrying value of the assets and liabilities of
Zhangxun at June 30, 2023.
Cash | |
$ | 34 | |
Accounts receivable | |
| 254,988 | |
Other current assets | |
| 50,406 | |
Fixed assets, net | |
| 10,012 | |
Intangible assets, net | |
| 344,629 | |
| |
| | |
Total assets | |
| 660,069 | |
| |
| | |
Accounts payable | |
| 530,260 | |
Advance from customers | |
| 94,126 | |
Accrued liability and other payables | |
| 749,156 | |
Loan payables | |
| 153,045 | |
| |
| | |
Total liabilities | |
| 1,526,587 | |
The following tables shows the results of operations
relating to discontinued operations Zhangxun for the three months ended September 30, 2023 and 2022, respectively.
| |
THREE MONTHS ENDED SEPTEMBER 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Revenues | |
$ | - | | |
$ | 1,164,305 | |
Cost of goods sold | |
| - | | |
| 1,014,108 | |
| |
| | | |
| | |
Gross profit | |
| - | | |
| 150,197 | |
| |
| | | |
| | |
Operating expenses | |
| | | |
| | |
Selling | |
| - | | |
| 188,950 | |
General and administrative | |
| - | | |
| 165,485 | |
Research and development | |
| - | | |
| 156,704 | |
| |
| | | |
| | |
Total operating expenses | |
| - | | |
| 511,139 | |
| |
| | | |
| | |
Loss from operations | |
| - | | |
| (360,942 | ) |
Gain on disposal | |
| 833,546 | | |
| 0 | |
Other income, net | |
| - | | |
| 23,880 | |
| |
| | | |
| | |
Gain (loss) before income tax | |
| 833,546 | | |
| (337,062 | ) |
| |
| | | |
| | |
Income tax | |
| - | | |
| - | |
| |
| | | |
| | |
Gain (loss) before noncontrolling interest | |
| 833,546 | | |
| (337,062 | ) |
| |
| | | |
| | |
Less: loss attributable to noncontrolling interest | |
| - | | |
| (101,759 | ) |
| |
| | | |
| | |
Net gain (loss) to the Company | |
$ | 833,546 | | |
$ | (235,303 | ) |
|
X |
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v3.23.3
Subsequent Events
|
3 Months Ended |
Sep. 30, 2023 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
NOTE 14 – SUBSEQUENT EVENTS
The Company follows the guidance in FASB ASC
855-10 for the disclosure of subsequent events. The Company evaluated subsequent events through the date the financial
statements were issued and determined the Company had no material subsequent events to be disclosed.
|
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- DefinitionThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
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v3.23.3
Accounting Policies, by Policy (Policies)
|
3 Months Ended |
Sep. 30, 2023 |
Accounting Policies [Abstract] |
|
GOING CONCERN |
GOING CONCERN The accompanying consolidated financial statements
(“CFS”) were prepared assuming the Company will continue as a going concern, which contemplates continuity of operations,
realization of assets, and liquidation of liabilities in the normal course of business. For the three months ended September 30, 2023
and 2022, the Company had a net loss of approximately $22,056 and $1.34 million, respectively. The Company had an accumulated deficit
of approximately $28.09 million as of September 30, 2023, and negative cash flow from operating activities of approximately $6.74 million
and $0.75 million for the three months ended September 30, 2023 and 2022, respectively. The historical operating results including
recurring losses from operations raise doubt about the Company’s ability to continue as a going concern. On August 1, 2023, the Company entered into two
separate subscription agreements with a certain non-U.S. investor, pursuant to which the Company sold an aggregate of 4,760,000 shares
of common stock at a $1.2 per share purchase price to the investor. On September 21, 2023, the Company received full payment
of RMB 40,000,000 ($5.71 million) from the investor. On August 15, 2023, the Company entered into
a subscription agreement with another non-U.S. investor, pursuant to which the Company agreed to sell and the investor agreed to
purchase an aggregate of 2,962,963 shares of common stock at a $1.35 per share purchase price, with a total subscription price of
$4,000,000. The investor paid the amount of $714,286 to the Company and the Company issued 529,101 shares as of the date of this
report, and has promised to pay the remaining balance in full by March 2024. On September 13, 2023, the Company closed an
underwritten public offering of 5,000,000 shares of common stock at a public offering price of $0.40 per share. The gross
proceeds to the Company from this offering are approximately $2 million, before deducting any fees or expenses. In September 2023,
the Company received $1.6 million net proceeds from this offering. If deemed necessary, management could seek to
raise additional funds by way of admitting strategic investors or. Private or public offerings, or by seeking to obtain loans from banks
or others, to support the Company’s research and development (“R&D”), procurement, marketing and daily operation.
While management of the Company believes in the viability of its strategy to generate sufficient revenues and its ability to raise additional
funds on reasonable terms and conditions, there can be no assurances to that effect. The ability of the Company to continue as a
going concern depends upon the Company’s ability to further implement its business plan and generate sufficient revenue and its
ability to raise additional funds by way of a public or private offering. There is no assurance that the Company will be able to
obtain funds on commercially acceptable terms, if at all. There is also no assurance that the amount of funds the Company might raise
will enable the Company to complete its initiatives or attain profitable operations. If the Company is unable to raise additional funding
to meet its working capital needs in the future, it may be forced to delay, reduce or cease its operations.
|
BASIS OF PRESENTATION AND CONSOLIDATION |
BASIS OF PRESENTATION AND
CONSOLIDATION The CFS were prepared in accordance with accounting
principles generally accepted in the United States of America (“U.S. GAAP”) and applicable rules and regulations of the SEC
regarding CFS. In the opinion of management, such financial information includes all adjustments (consisting only of normal recurring
adjustments, unless otherwise indicated) considered necessary for a fair presentation of our financial position at such date and the
operating results and cash flows for such periods. Operating results for the three months ended September 30, 2023 are not necessarily
indicative of the results that may be expected for the entire year or for any other subsequent interim period. The interim consolidated
financial information should be read in conjunction with the Financial Statements and the notes thereto, included in the Company’s
Annual Report on Form 10-K for the fiscal year ended June 30, 2023, previously filed with the Securities Exchange Commission (“SEC”)
on September 27, 2023. The accompanying CFS include the financial statements
of the Company and its 100% owned subsidiaries Shuhai Information Skill (HK) Limited (“Shuhai Skill (HK)”), and
Shuhai Information Technology Co., Ltd. (“Tianjin Information”), and its VIE, Shuhai Beijing, and Shuhai Beijing’s 100%
owned subsidiaries – Heilongjiang Xunrui Technology Co. Ltd. (“Xunrui”), Guozhong Times (Beijing) Technology Ltd. (“Guozhong
Times”), Guohao Century (Beijing) Technology Ltd. (“Guohao Century”), Guozhong Haoze, and Shuhai Jingwei (Shenzhen)
Information Technology Co., Ltd. (“Jingwei”), and Guohao Century’s 99% owned subsidiary – Hangzhou Zhangqi
Business Management Partnership (“Zhangqi”, a limited partnership) and 99.81% owned subsidiary – Hangzhou Shuhai
Zhangxun Information Technology Co., Ltd. (“Zhangxun”) which consisted of 90% ownership from Guohao Century and 10%
ownership from Zhangqi, and Shuhai Beijing’s 99% owned subsidiary–- Nanjing Shuhai Equity Investment Fund Management
Co. Ltd. (“Shuhai Nanjing”). During the year ended June 30, 2022, the Company incorporated two new subsidiaries Shuhai (Shenzhen)
Acoustic Effect Technology Co., Ltd (“Shuhai Acoustic”) and Shenzhen Acoustic Effect Management Partnership (“Shenzhen
Acoustic MP”). All significant inter-company transactions and balances were eliminated in consolidation. The chart below depicts
the corporate structure of the Company as of September 30, 2023.
|
VIE Agreements |
VARIABLE INTEREST ENTITY Pursuant to Financial Accounting Standards Board
(“FASB”) Accounting Standards Codification (“ASC”) Section 810, “Consolidation” (“ASC 810”),
the Company is required to include in its CFS, the financial statements of Shuhai Beijing, its VIE. ASC 810 requires a VIE to be consolidated
if the Company is subject to a majority of the risk of loss for the VIE or is entitled to receive a majority of the VIE’s residual
returns. A VIE is an entity in which a company, through contractual arrangements, bears the risk of, and enjoys the rewards of such entity,
and therefore the Company is the primary beneficiary of such entity. Under ASC 810, a reporting entity has a controlling
financial interest in a VIE, and must consolidate that VIE, if the reporting entity has both of the following characteristics: (a) the
power to direct the activities of the VIE that most significantly affect the VIE’s economic performance; and (b) the obligation
to absorb losses, or the right to receive benefits, that could potentially be significant to the VIE. The reporting entity’s determination
of whether it has this power is not affected by the existence of kick-out rights or participating rights, unless a single enterprise,
including its related parties and de - facto agents, have the unilateral ability to exercise those rights. Shuhai Beijing’s actual
stockholders do not hold any kick-out rights that affect the consolidation determination. Through the VIE agreements, Tianjin Information,
an indirect subsidiary of Datasea is deemed the primary beneficiary of Shuhai Beijing and its subsidiaries. Accordingly, the results
of Shuhai Beijing and its subsidiaries were included in the accompanying CFS. Shuhai Beijing has no assets that are collateral for or
restricted solely to settle their obligations. The creditors of Shuhai Beijing do not have recourse to the Company’s general credit. VIE Agreements Operation and Intellectual Property Service
Agreement – The Operation and Intellectual Property Service Agreement allows Tianjin Information Sea Information Technology
Co., Ltd (“WFOE”) to manage and operate Shuhai Beijing and collect an operating fee equal to Shuhai Beijing’s pre-tax
income, per month. If Shuhai Beijing suffers a loss and as a result does not have pre-tax income, such loss shall be carried forward
to the following month to offset the operating fee to be paid to WFOE if there is pre-tax income of Shuhai Beijing the following month.
Furthermore, if Shuhai Beijing cannot pay off its debts, WFOE shall pay off the debt on Shuhai Beijing’s behalf. If Shuhai Beijing’s
net assets fall lower than its registered capital balance, WFOE shall provide capital for Shuhai Beijing to make up for the deficit. Under the terms of the Operation and Intellectual
Property Service Agreement, Shuhai Beijing entrusts Tianjin Information to manage its operations, manage and control its assets and financial
matters, and provide intellectual property services, purchasing management services, marketing management services and inventory management
services to Shuhai Beijing. Shuhai Beijing and its stockholders shall not make any decisions nor direct the activities of Shuhai Beijing
without Tianjin Information’s consent. Stockholders’ Voting Rights Entrustment
Agreement – Tianjin Information has entered into a stockholders’ voting rights entrustment agreement (the “Entrustment
Agreement”) under which Zhixin Liu and Fu Liu (collectively the “Shuhai Beijing Stockholders”) have vested their voting
power in Shuhai Beijing to Tianjin Information or its designee(s). The Entrustment Agreement does not have an expiration date, but the
parties can agree in writing to terminate the Entrustment Agreement. Zhixin Liu, is the Chairman of the Board, President, CEO of DataSea
and Corporate Secretary, and Fu Liu, a Director of the DataSea (Fu Liu is the father of Zhixin Liu). Equity Option Agreement – the
Shuhai Beijing Stockholders and Tianjin Information entered into an equity option agreement (the “Option Agreement”), pursuant
to which the Shuhai Beijing Stockholders have granted Tianjin Information or its designee(s) the irrevocable right and option to acquire
all or a portion of Shuhai Beijing Stockholders’ equity interests in Shuhai Beijing for an option price of RMB0.001 for each
capital contribution of RMB1.00. Pursuant to the terms of the Option Agreement, Tianjin Information and the Shuhai Beijing Stockholders
have agreed to certain restrictive covenants to safeguard the rights of Tianjin Information under the Option Agreement. Tianjin Information
agreed to pay RMB1.00 annually to Shuhai Beijing Stockholders to maintain the option rights. Tianjin Information may terminate the
Option Agreement upon prior written notice. The Option Agreement is valid for a period of 10 years from the effective date
and renewable at Tianjin Information’s option. Equity Pledge Agreement – Tianjin
Information and the Shuhai Beijing Stockholders entered into an equity pledge agreement on October 27, 2015 (the “Equity Pledge
Agreement”). The Equity Pledge Agreement serves to guarantee the performance by Shuhai Beijing of its obligations under the Operation
and Intellectual Property Service Agreement and the Option Agreement. Pursuant to the Equity Pledge Agreement, Shuhai Beijing Stockholders
have agreed to pledge all of their equity interests in Shuhai Beijing to Tianjin Information. Tianjin Information has the right to collect
any and all dividends, bonuses and other forms of investment returns paid on the pledged equity interests during the pledge period. Pursuant
to the terms of the Equity Pledge Agreement, the Shuhai Beijing Stockholders have agreed to certain restrictive covenants to safeguard
the rights of Tianjin Information. Upon an event of default or certain other agreed events under the Operation and Intellectual Property
Service Agreement, the Option Agreement and the Equity Pledge Agreement, Tianjin Information may exercise the right to enforce the pledge. As of this report date, there were no dividends
paid from the VIE to the U.S. parent company or the shareholders of the Company. There has been no change in facts and circumstances
to consolidate the VIE. The following financial statement amounts and balances of the VIE were included in the accompanying CFS as of
September 30, 2023 and June 30, 2023, and for the three months ended September 30, 2023 and 2022, respectively.
| |
September 30, 2023 | | |
June 30, 2023 | |
Cash | |
$ | 198,224 | | |
$ | 13,717 | |
Accounts receivable | |
| 388,101 | | |
| 255,725 | |
Inventory | |
| 250,711 | | |
| 241,380 | |
Other current assets | |
| 590,607 | | |
| 649,433 | |
Total current assets | |
| 1,427,643 | | |
| 1,160,255 | |
Property and equipment, net | |
| 32,620 | | |
| 42,886 | |
Intangible asset, net | |
| 379,793 | | |
| 757,700 | |
Right-of-use asset, net | |
| 52,864 | | |
| 60,348 | |
Other non-current assets | |
| 55,712 | | |
| 55,358 | |
Total non-current assets | |
| 520,989 | | |
| 916,292 | |
Total assets | |
$ | 1,948,632 | | |
$ | 2,076,547 | |
| |
| | | |
| | |
Accounts payable | |
$ | 512,451 | | |
$ | 650,406 | |
Accrued liabilities and other payables | |
| 650,978 | | |
| 1,480,947 | |
Lease liability | |
| 30,798 | | |
| 39,223 | |
Loans payable | |
| 2,375,747 | | |
| 594,906 | |
Other current liabilities | |
| 830,579 | | |
| 1,639,410 | |
Total current liabilities | |
| 4,400,553 | | |
| 4,404,892 | |
Lease liability - noncurrent | |
| 15,557 | | |
| 26,449 | |
Long term long payable | |
| 20,560 | | |
| 1,401,521 | |
Total non-current liabilities | |
| 36,117 | | |
| 1,427,970 | |
Total liabilities | |
$ | 4,436,670 | | |
$ | 5,832,862 | |
| |
For the
Three Months
Ended September 30, 2023 | | |
For the
Three Months
Ended September 30, 2022 | |
Revenues | |
$ | 6,880,743 | | |
$ | 1,164,305 | |
Gross profit | |
$ | 74,735 | | |
$ | 150,198 | |
Net loss | |
$ | (419,473 | )* | |
$ | (757,146 | )** |
| * | exclude the gain from disposal of Zhangxun of $0.83 million. |
| ** | include the operation of Zhangxun |
|
USE OF ESTIMATES |
USE OF ESTIMATES The preparation of CFS in conformity with U.S.
GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during
the reporting periods. Actual results could differ from those estimates. The significant areas requiring the use of management estimates
include, but are not limited to, the estimated useful life and residual value of property, plant and equipment, provision for staff benefits,
recognition and measurement of deferred income taxes and the valuation allowance for deferred tax assets. Although these estimates are
based on management’s knowledge of current events and actions management may undertake in the future, actual results may ultimately
differ from those estimates and such differences may be material to the CFS.
|
CONTINGENCIES |
CONTINGENCIES Certain conditions may exist as of the date the
CFS are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail
to occur. The Company’s management and legal counsel assess such contingent liabilities, and such assessment inherently involves
an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted
claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings
or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought. If the assessment of a
contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, the
estimated liability would be accrued in the Company’s CFS. If the assessment indicates that a potential
material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, the nature of the contingent
liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed. As of September
30, 2023 and June 30, 2023, the Company has no such contingencies.
|
CASH |
CASH Cash includes cash on hand and demand deposits
that are highly liquid in nature and have original maturities when purchased of three months or less.
|
ACCOUNTS RECEIVABLE |
ACCOUNTS RECEIVABLE The Company’s policy is to maintain an
allowance for potential credit losses on accounts receivable. The Company adopted Accounting Standards Update (“ASU”) 2016-13, Financial
Instruments – Credit Losses (Topic 326): Measurement of Credit losses on financial instruments later codified as
Accounting Standard codification (“ASC”) 326 (“ASC 326”), on July 1, 2023. The guidance introduces a revised
approach to the recognition and measurement of credit losses, emphasizing an updated model based on expected losses rather than incurred
losses. There was no significant impact on the date of adoption of ASC 326. Under ASC 326, Accounts receivable are recorded
at the invoiced amount, net of allowance for expected credit losses. The Company’s primary allowance for credit losses is the allowance
for doubtful accounts. The allowance for doubtful accounts reduces the Accounts receivable balance to the estimated net realizable value.
The Company regularly reviews the adequacy of the allowance for credit losses based on a combination of factors. In establishing any required
allowance, management considers historical losses adjusted for current market conditions, the Company’s customers’ financial
condition, the amount of any receivables in dispute, the current receivables aging, current payment terms and expectations of forward-looking
loss estimates. All provisions for the allowance for doubtful accounts are
included as a component of general and administrative expenses on the accompanying consolidated statements of operations and
comprehensive loss. Accounts receivable deemed uncollectible are charged against the allowance for credit losses when identified.
Subsequent recoveries of amounts previously written off are credited to earnings in the period recovered. As of September 30, 2023
and June 30, 2023, the Company had a $0 bad debt allowance for accounts receivable.
|
INVENTORY |
INVENTORY Inventory is comprised principally of intelligent
temperature measurement face recognition terminal and identity information recognition products, and is valued at the lower of cost or
net realizable value. The value of inventory is determined using the first-in, first-out method. The Company periodically estimates an
inventory allowance for estimated unmarketable inventories when necessary. Inventory amounts are reported net of such allowances. There
were $53,254 and $52,915 allowances for slow-moving and obsolete inventory (mainly for Smart-Student Identification cards)
as of September 30, 2023 and June 30, 2023, respectively.
|
PROPERTY AND EQUIPMENT |
PROPERTY AND EQUIPMENT Property and equipment are stated at cost, less
accumulated depreciation. Major repairs and improvements that significantly extend original useful lives or improve productivity are
capitalized and depreciated over the period benefited. Maintenance and repairs are expensed as incurred. When property and equipment
are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any
gain or loss is included in operations. Depreciation of property and equipment is provided using the straight-line method over estimated
useful lives as follows:
Furniture and fixtures | |
3-5 years |
Office equipment | |
3-5 years |
Vehicles | |
5 years |
Leasehold improvement | |
3 years |
Leasehold improvements are depreciated utilizing
the straight-line method over the shorter of their estimated useful lives or remaining lease term.
|
INTANGIBLE ASSETS |
INTANGIBLE ASSETS Intangible assets with finite lives are amortized
using the straight-line method over their estimated period of benefit. Evaluation of the recoverability of intangible assets is made
to take into account events or circumstances that warrant revised estimates of useful lives or that indicate that impairment exists.
All of the Company’s intangible assets are subject to amortization. No impairment of intangible assets has been identified as of
the balance sheet date. Intangible assets include licenses, certificates,
patents and other technology and are amortized over their useful life of three years.
|
FAIR VALUE (“FV”) OF FINANCIAL INSTRUMENTS |
FAIR VALUE (“FV”) OF FINANCIAL
INSTRUMENTS The carrying value of the Company’s short-term
financial instruments, such as cash, accounts receivable, prepaid expenses, accounts payable, unearned revenue, accrued expenses and
other payables approximates their FV due to their short maturities. FASB ASC Topic 825, “Financial Instruments,” requires
disclosure of the FV of financial instruments held by the Company. The carrying amounts reported in the balance sheets for current liabilities
qualify as financial instruments and are a reasonable estimate of their FV because of the short period of time between the origination
of such instruments and their expected realization and the current market rate of interest.
|
FAIR VALUE MEASUREMENTS AND DISCLOSURES |
FAIR VALUE MEASUREMENTS AND DISCLOSURES FASB ASC Topic 820, “Fair Value Measurements,”
defines FV, and establishes a three-level valuation hierarchy for disclosures that enhances disclosure requirements for FV measures. The
three levels are defined as follows:
|
● |
Level 1 inputs to the valuation methodology are quoted prices (unadjusted)
for identical assets or liabilities in active markets. |
| ● | Level
2 inputs to the valuation methodology include other than those in level 1 quoted prices for
similar assets and liabilities in active markets, and inputs that are observable for the
asset or liability, either directly or indirectly, for substantially the full term of the
financial instrument. |
| ● | Level
3 inputs to the valuation methodology are unobservable and significant to the FV measurement. |
As of September 30, 2023 and June 30, 2023, the
Company did not identify any assets or liabilities required to be presented on the balance sheet at FV on a recurring basis.
|
IMPAIRMENT OF LONG-LIVED ASSETS |
IMPAIRMENT OF LONG-LIVED ASSETS In accordance with FASB ASC 360-10, “Accounting
for the Impairment or Disposal of Long-Lived Assets”, long-lived assets such as property and equipment are reviewed for impairment
whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable, or it is reasonably
possible that these assets could become impaired as a result of technological or other changes. The determination of recoverability of
assets to be held and used is made by comparing the carrying amount of an asset to future undiscounted cash flows expected to be generated
by the asset. If such assets are considered impaired, the impairment
to be recognized is measured as the amount by which the carrying amount of the asset exceeds its FV. FV generally is determined using
the asset’s expected future undiscounted cash flows or market value, if readily determinable. Assets to be disposed of are reported
at the lower of the carrying amount or FV less cost to sell. For the three months ended September 30, 2023 and 2022, there was no impairment
loss recognized on long-lived assets.
|
UNEARNED REVENUE |
UNEARNED REVENUE The Company records payments received in advance
from its customers or sales agents for the Company’s products as unearned revenue, mainly consisting of deposits or prepayment
for 5G products from the Company’s sales agencies. These orders normally are delivered based upon contract terms and customer demand,
and the Company will recognize it as revenue when the products are delivered to the end customers.
|
LEASES |
LEASES The Company determines if an arrangement is a
lease at inception under FASB ASC Topic 842. Right of Use Assets (“ROU”) and lease liabilities are recognized at commencement
date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments
that are fixed and determinable at the time of commencement. As most of its leases do not provide an implicit rate, it uses its incremental
borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company’s
incremental borrowing rate is a hypothetical rate based on its understanding of what its credit rating would be. The ROU assets include
adjustments for prepayments and accrued lease payments. The ROU asset also includes any lease payments made prior to commencement and
is recorded net of any lease incentives received. The Company’s lease terms may include options to extend or terminate the lease
when it is reasonably certain that it will exercise such options. ROU assets are reviewed for impairment when indicators
of impairment are present. ROU assets from operating and finance leases are subject to the impairment guidance in ASC 360, Property,
Plant, and Equipment, as ROU assets are long-lived nonfinancial assets. ROU assets are tested for impairment individually
or as part of an asset group if the cash flows related to the ROU asset are not independent from the cash flows of other assets and liabilities.
An asset group is the unit of accounting for long-lived assets to be held and used, which represents the lowest level for which identifiable
cash flows are largely independent of the cash flows of other groups of assets and liabilities. The Company recognized no impairment
of ROU assets as of September 30, 2023 and June 30, 2023.
|
REVENUE RECOGNITION |
REVENUE RECOGNITION The Company follows Accounting Standards Codification
Topic 606, Revenue from Contracts with Customers (ASC 606). The core principle underlying FASB ASC 606 is
that the Company will recognize revenue to represent the transfer of goods and services to customers in an amount that reflects the consideration
to which the Company expects to be entitled in such exchange. This will require the Company to identify contractual performance obligations
and determine whether revenue should be recognized at a point in time or over time, based on when control of goods and services transfers
to a customer. The Company’s revenue streams are identified when possession of goods and services is transferred to a customer. FASB ASC Topic 606 requires the use of a new
five-step model to recognize revenue from customer contracts. The five-step model requires the Company (i) identify the contract with
the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable consideration
to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price to the respective
performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies each performance obligation. The Company derives its revenues from product
sales and 5G messaging service contracts with its customers, with revenues recognized upon delivery of services and products. Persuasive
evidence of an arrangement is demonstrated via product sale contracts and professional service contracts, with performance obligations
identified. The transaction price, such as product selling price, and the service price to the customer with corresponding performance
obligations are fixed upon acceptance of the agreement. The Company recognizes revenue when it satisfies each performance obligation,
the customer receives the products and passes the inspection and when professional service is rendered to the customer, collectability
of payment is probable. These revenues are recognized at a point in time after each performance obligations is satisfied. Revenue is
recognized net of returns and value-added tax charged to customers. The following table shows the Company’s
revenue by revenue sources:
| |
For the
Three Months Ended September 30, 2023 | | |
For the
Three Months Ended September 30, 2022 | |
5G Messaging | |
$ | 6,880,463 | | |
$ | - | |
5G messaging | |
| 6,880,463 | | |
| - | |
Cloud platform construction cooperation project | |
| - | | |
| - | |
Acoustic Intelligence Business | |
| 280 | | |
| - | |
Ultrasonic Sound Air Disinfection Equipment | |
| 280 | | |
| - | |
Smart City business | |
| - | | |
| - | |
Smart community | |
| - | | |
| - | |
| |
| | | |
| | |
Total revenue | |
$ | 6,880,743 | | |
$ | - | |
|
SEGMENT INFORMATION |
SEGMENT INFORMATION FASB ASC Topic 280, “Segment Reporting,” requires
use of the “management approach” model for segment reporting. The management approach model is based on the method
a company’s management organizes segments within the company for making operating decisions and assessing performance. Reportable
segments are based on products and services, geography, legal structure, management structure, or any other manner in which management
disaggregates a company. Management determined the Company’s current operations constitutes a single reportable segment in accordance
with ASC 280. The Company’s only business and industry segment is high technology and advanced information systems (“TAIS”).
TAIS include smart city solutions that meet the security needs of residential communities, schools and commercial enterprises, and
5G messaging services including 5G SMS, 5G MMCP and 5G multi-media video messaging. All of the Company’s customers are in the
PRC and all revenues for the three months ended September 30, 2023 and 2022 were generated from the PRC. All identifiable assets of the
Company are located in the PRC. Accordingly, no geographical segments are presented.
|
INCOME TAXES |
INCOME TAXES The Company uses the asset and liability method
of accounting for income taxes in accordance with FASB ASC Topic 740, “Income Taxes.” Under this method, income tax expense
is recognized for the amount of: (i) taxes payable or refundable for the current period and (ii) deferred tax consequences of temporary
differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred
tax assets also include the prior years’ net operating losses carried forward. Deferred tax assets and liabilities are measured
using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered
or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in
the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on
the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets
will not be realized. The Company follows FASB ASC Topic 740, which
prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken or expected to
be taken in a tax return. FASB ASC Topic 740 also provides guidance on recognition of income tax assets and liabilities, classification
of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting
for income taxes in interim periods, and income tax disclosures. Under the provisions of FASB ASC Topic 740, when
tax returns are filed, it is likely some positions taken would be sustained upon examination by the taxing authorities, while others
are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The
benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management
believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation
processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not
recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized
upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the
amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along
with any associated interest and penalties that would be payable to the taxing authorities upon examination. Interest associated with
unrecognized tax benefits is classified as interest expense and penalties are classified in selling, general and administrative expenses
in the statement of income. As of September 30, 2023, the Company had no unrecognized tax positions and no charges during the three
months ended September 30, 2023, and accordingly, the Company did not recognize any interest or penalties related to unrecognized tax
benefits. The Company files a U.S. and PRC income tax return. With few exceptions, the Company’s U.S. income tax returns filed
for the years ending on June 30, 2018 and thereafter are subject to examination by the relevant taxing authorities; the Company uses
calendar year-end for its PRC income tax return filing, PRC income tax returns filed for the years ending on December 31, 2017 and thereafter
are subject to examination by the relevant taxing authorities.
|
RESEARCH AND DEVELOPMENT EXPENSES |
RESEARCH AND DEVELOPMENT EXPENSES Research and development expenses are expensed
in the period when incurred. These costs primarily consist of cost of materials used, salaries paid for the Company’s development
department, and fees paid to third parties.
|
NONCONTROLLING INTERESTS |
NONCONTROLLING INTERESTS The Company follows FASB ASC Topic 810, “Consolidation,” governing
the accounting for and reporting of noncontrolling interests (“NCIs”) in partially owned consolidated subsidiaries and the
loss of control of subsidiaries. Certain provisions of this standard indicate, among other things, that NCI (previously referred to as
minority interests) be treated as a separate component of equity, not as a liability, that increases and decreases in the parent’s
ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions or dilution gains or
losses, and that losses of a partially-owned consolidated subsidiary be allocated to non-controlling interests even when such allocation
might result in a deficit balance. The net income (loss) attributed to NCI was separately
designated in the accompanying statements of operations and comprehensive income (loss). Losses attributable to NCI in a subsidiary may
exceed a non-controlling interest’s interests in the subsidiary’s equity. The excess attributable to NCIs is attributed to
those interests. NCIs shall continue to be attributed their share of losses even if that attribution results in a deficit NCI balance.
On December 20, 2022, Guohao Century acquired a 30% ownership noncontrolling interests of Zhangxun from Zhengmao Zhang at the price
of $0.15 (RMB 1.00). The Company recognized a paid in capital deficit of $982,014 from this purchase due to continued
loss of Zhangxun. Subsequent to this purchase, the Company ultimately holds a 99.9% ownership of Zhangxun. On July 20, 2023, the
Company sold Zhangxun to a third party for RMB 2 ($0.28). As of September 30, 2023, Zhangqi was 1%
owned by noncontrolling interest, Shuhai Nanjing was 1% owned by noncontrolling interest, Shenzhen Acoustic MP was 1% owned
by noncontrolling interest, Shuhai Shenzhen Acoustic was 0.1% owned by noncontrolling interest, Guozhong Times was 0.091% owned
by noncontrolling interest, and Guozhong Haoze was 0.091% owned by noncontrolling interest. During the three months ended September
30, 2023 and 2022, the Company had loss of $9,932 and $96,624 attributable to the noncontrolling interest, respectively.
|
CONCENTRATION OF CREDIT RISK |
CONCENTRATION OF CREDIT RISK The Company maintains cash in accounts with state-owned
banks within the PRC. Cash in state-owned banks less than RMB500,000 ($76,000) is covered by insurance. Should any institution holding
the Company’s cash become insolvent, or if the Company is unable to withdraw funds for any reason, the Company could lose the cash
on deposit with that institution. The Company has not experienced any losses in such accounts and believes it is not exposed to any risks
on its cash in these bank accounts. Cash denominated in RMB with a U.S. dollar equivalent of $1,161,277 and $17,432 as of September
30, 2023 and June 30, 2023, respectively, was held in accounts at financial institutions located in the PRC‚ which is not freely
convertible into foreign currencies. Cash held in accounts at U.S. financial
institutions is insured by the Federal Deposit Insurance Corporation or other programs subject to certain limitations up to
$250,000 per depositor. As of September 30, 2023 and June 30, 2023, cash of $56,227 and $1,487 was maintained at U.S.
financial institutions. Cash was maintained at financial institutions in Hong Kong, and was insured by the Hong Kong Deposit
Protection Board up to a limit of HK $500,000 ($64,000). As of September 30, 2023 and June 30, 2023, the cash balance of
$1,245 and $809 was maintained at financial institutions in Hong Kong. The Company, its subsidiaries and VIE have not
experienced any losses in such accounts and do not believe the cash is exposed to any significant risk.
|
FOREIGN CURRENCY TRANSLATION AND COMPREHENSIVE INCOME (LOSS) |
FOREIGN CURRENCY TRANSLATION AND COMPREHENSIVE
INCOME (LOSS) The accounts of the Company’s Chinese entities
are maintained in RMB and the accounts of the U.S. parent company are maintained in United States dollar (“USD”). The financial
statements of the Chinese entities were translated into USD in accordance with FASB ASC Topic 830 “Foreign Currency Matters.”
All assets and liabilities were translated at the exchange rate on the balance sheet date; stockholders’ equity is translated at
historical rates and the statements of operations and cash flows are translated at the weighted average exchange rate for the period.
The resulting translation adjustments are reported under other comprehensive income (loss) in accordance with FASB ASC Topic 220, “Comprehensive
Income.” Gains and losses resulting from foreign currency transactions are reflected in the statements of operations. The Company follows FASB ASC Topic”220-10,
“Comprehensive Income (loss).” Comprehensive income (loss) comprises net income (loss) and all changes to the statements
of changes in stockholders’ equity, except those due to investments by stockholders, changes in additional paid-in capital and
distributions to stockholders. The exchange rates used to translate amounts
in RMB to USD for the purposes of preparing the CFS were as follows:
| |
September 30, | | |
September 30, | | |
June 30, | |
| |
2023 | | |
2022 | | |
2023 | |
Period-end date USD: RMB exchange rate | |
| 7.1798 | | |
| 7.0998 | | |
| 7.2258 | |
Average USD for the reporting period: RMB exchange rate | |
| 7.1729 | | |
| 6.8287 | | |
| 6.9415 | |
|
BASIC AND DILUTED EARNINGS (LOSS) PER SHARE (EPS) |
BASIC AND DILUTED EARNINGS (LOSS) PER SHARE
(EPS) Basic EPS is computed by dividing income available
to common shareholders by the weighted average number of common shares outstanding for the period. Diluted EPS is computed similarly,
except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential
common shares had been issued and if the additional common shares were dilutive. Diluted EPS is based on the assumption that all dilutive
convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury stock method. Under this
method, options and warrants are assumed to have been exercised at the beginning of the period (or at the time of issuance, if later),
and as if funds obtained thereby were used to purchase common stock at the average market price during the period. For the three months
ended September 30, 2023 and 2022, the Company’s basic and diluted loss per share are the same as a result of the Company’s
net loss. 1,319,953 warrants were anti-dilutive and was therefore excluded from EPS for the three months ended September 30,
2023 and 2022, respectively.
|
STATEMENT OF CASH FLOWS |
STATEMENT OF CASH FLOWS In accordance with FASB ASC Topic 230, “Statement
of Cash Flows,” cash flows from the Company’s operations are calculated based upon the local currencies. As a result,
amounts shown on the statement of cash flows may not necessarily agree with changes in the corresponding asset and liability on the balance
sheet.
|
RECENT ACCOUNTING PRONOUNCEMENTS |
RECENT ACCOUNTING PRONOUNCEMENTS In June 2016, the FASB issued ASU No. 2016-13,
Financial Instruments-Credit Losses (Topic 326), which requires entities to measure all expected credit losses for financial assets held
at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. This replaces the
existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost. This
guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022. Early application
will be permitted for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018.
The Company adopted this guidance on July 1, 2023, there was no significant impact on the date of adoption of ASC 326. The Company’s management does not believe
that any other recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on
the Company’s financial statement presentation or disclosures.
|
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v3.23.3
Summary of Significant Accounting Policies (Tables)
|
3 Months Ended |
Sep. 30, 2023 |
Accounting Policies [Abstract] |
|
Schedule of Condensed Consolidating Balance Sheets Information |
The following financial statement amounts and balances of the VIE were included in the accompanying CFS as of
September 30, 2023 and June 30, 2023, and for the three months ended September 30, 2023 and 2022, respectively.
| |
September 30, 2023 | | |
June 30, 2023 | |
Cash | |
$ | 198,224 | | |
$ | 13,717 | |
Accounts receivable | |
| 388,101 | | |
| 255,725 | |
Inventory | |
| 250,711 | | |
| 241,380 | |
Other current assets | |
| 590,607 | | |
| 649,433 | |
Total current assets | |
| 1,427,643 | | |
| 1,160,255 | |
Property and equipment, net | |
| 32,620 | | |
| 42,886 | |
Intangible asset, net | |
| 379,793 | | |
| 757,700 | |
Right-of-use asset, net | |
| 52,864 | | |
| 60,348 | |
Other non-current assets | |
| 55,712 | | |
| 55,358 | |
Total non-current assets | |
| 520,989 | | |
| 916,292 | |
Total assets | |
$ | 1,948,632 | | |
$ | 2,076,547 | |
| |
| | | |
| | |
Accounts payable | |
$ | 512,451 | | |
$ | 650,406 | |
Accrued liabilities and other payables | |
| 650,978 | | |
| 1,480,947 | |
Lease liability | |
| 30,798 | | |
| 39,223 | |
Loans payable | |
| 2,375,747 | | |
| 594,906 | |
Other current liabilities | |
| 830,579 | | |
| 1,639,410 | |
Total current liabilities | |
| 4,400,553 | | |
| 4,404,892 | |
Lease liability - noncurrent | |
| 15,557 | | |
| 26,449 | |
Long term long payable | |
| 20,560 | | |
| 1,401,521 | |
Total non-current liabilities | |
| 36,117 | | |
| 1,427,970 | |
Total liabilities | |
$ | 4,436,670 | | |
$ | 5,832,862 | |
|
Schedule of Condensed Consolidating Statements of Income Information |
| |
For the
Three Months
Ended September 30, 2023 | | |
For the
Three Months
Ended September 30, 2022 | |
Revenues | |
$ | 6,880,743 | | |
$ | 1,164,305 | |
Gross profit | |
$ | 74,735 | | |
$ | 150,198 | |
Net loss | |
$ | (419,473 | )* | |
$ | (757,146 | )** |
| * | exclude the gain from disposal of Zhangxun of $0.83 million. |
| ** | include the operation of Zhangxun |
|
Schedule of Straight-Line Method Over Estimated Useful Lives |
Depreciation of property and equipment is provided using the straight-line method over estimated
useful lives as follows:
Furniture and fixtures | |
3-5 years |
Office equipment | |
3-5 years |
Vehicles | |
5 years |
Leasehold improvement | |
3 years |
|
Schedule of Revenue Sources |
The following table shows the Company’s
revenue by revenue sources:
| |
For the
Three Months Ended September 30, 2023 | | |
For the
Three Months Ended September 30, 2022 | |
5G Messaging | |
$ | 6,880,463 | | |
$ | - | |
5G messaging | |
| 6,880,463 | | |
| - | |
Cloud platform construction cooperation project | |
| - | | |
| - | |
Acoustic Intelligence Business | |
| 280 | | |
| - | |
Ultrasonic Sound Air Disinfection Equipment | |
| 280 | | |
| - | |
Smart City business | |
| - | | |
| - | |
Smart community | |
| - | | |
| - | |
| |
| | | |
| | |
Total revenue | |
$ | 6,880,743 | | |
$ | - | |
|
Schedule of Exchange Rates used to Translate Amounts |
The exchange rates used to translate amounts
in RMB to USD for the purposes of preparing the CFS were as follows:
| |
September 30, | | |
September 30, | | |
June 30, | |
| |
2023 | | |
2022 | | |
2023 | |
Period-end date USD: RMB exchange rate | |
| 7.1798 | | |
| 7.0998 | | |
| 7.2258 | |
Average USD for the reporting period: RMB exchange rate | |
| 7.1729 | | |
| 6.8287 | | |
| 6.9415 | |
|
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v3.23.3
Property and Equipment (Tables)
|
3 Months Ended |
Sep. 30, 2023 |
Property and Equipment [Abstract] |
|
Schedule of Property and Equipment |
Property and equipment are summarized as follows:
| |
September 30,
2023 | | |
June 30,
2023 | |
Furniture and fixtures | |
$ | 85,267 | | |
$ | 84,014 | |
Vehicle | |
| 487 | | |
| 484 | |
Leasehold improvement | |
| 218,322 | | |
| 216,932 | |
Office equipment | |
| 235,232 | | |
| 261,658 | |
Subtotal | |
| 539,308 | | |
| 563,088 | |
Less: accumulated depreciation | |
| 471,608 | | |
| 477,158 | |
Total | |
$ | 67,700 | | |
$ | 85,930 | |
|
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v3.23.3
Intangible Assets (Tables)
|
3 Months Ended |
Sep. 30, 2023 |
Intangible Assets [Abstract] |
|
Schedule of Intangible Assets |
Intangible assets are summarized as follows:
|
|
September 30,
2023 |
|
|
June 30,
2023 |
|
Software registration or using right |
|
$ |
1,636,801 |
|
|
$ |
1,635,307 |
|
Patent |
|
|
14,620 |
|
|
|
14,527 |
|
Software and technology development costs |
|
|
11,684 |
|
|
|
631,250 |
|
Value-added telecommunications business license |
|
|
15,472 |
|
|
|
15,374 |
|
Subtotal |
|
|
1,678,577 |
|
|
|
2,299,458 |
|
Less: Accumulated amortization |
|
|
963,498 |
|
|
|
1,110,671 |
|
Total |
|
$ |
715,079 |
|
|
$ |
1,185,787 |
|
|
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v3.23.3
Prepaid Expenses and Other Current Assets (Tables)
|
3 Months Ended |
Sep. 30, 2023 |
Prepaid Expenses and Other Current Asset [Abstract] |
|
Schedule of Prepaid Expenses and Other Current Assets |
Prepaid expenses and other current assets consisted
of the following:
| |
September 30,
2023 | | |
June 30,
2023 | |
Security deposit | |
$ | 46,217 | | |
$ | 15,615 | |
Prepaid expenses | |
| 6,064,208 | | |
| 563,203 | |
Other receivables – Heqin | |
| 463,801 | | |
| 460,850 | |
Advance to third party individuals, no interest, payable upon demand | |
| 4,527 | | |
| 11,764 | |
Others | |
| 243,091 | | |
| 110,841 | |
Total | |
| 6,821,844 | | |
| 1,162,273 | |
Less: allowance for other receivables – Heqin | |
| 463,801 | | |
| 460,850 | |
Total | |
$ | 6,358,043 | | |
$ | 701,423 | |
|
X |
- DefinitionTabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs.
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v3.23.3
Accrued Expenses and Other Payables (Tables)
|
3 Months Ended |
Sep. 30, 2023 |
Accrued Expenses and Other Payables [Abstract] |
|
Schedule of Accrued Expenses and Other Payables |
Accrued expenses and other payables consisted
of the following:
| |
September 30,
2023 | | |
June 30,
2023 | |
Other payables | |
$ | 183,910 | | |
$ | 308,841 | |
Due to third parties | |
| 163,796 | | |
| 175,354 | |
Social security payable | |
| 216,525 | | |
| 537,964 | |
Salary payable–- employees | |
| 78,063 | | |
| 387,780 | |
Total | |
$ | 642,294 | | |
$ | 1,409,939 | |
|
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v3.23.3
Loans Payable (Tables)
|
3 Months Ended |
Sep. 30, 2023 |
Loans Payable [Abstract] |
|
Schedule of Summarizes the Loan Balance |
The following table summarizes the loan balance
as of September 30, 2023:
| |
Loan | | |
Borrowing | |
Loan term | | |
Interest | | |
Balance due | |
Lender | |
amount | | |
date | |
in month | | |
rate | | |
Current | | |
Non-current | |
Shenzhen Qianhai WeBank Co., Ltd | |
| 13,928 | | |
1/13/2023 | |
| 24 | | |
| 8.68 | % | |
| 7,959 | | |
| 2,653 | |
Shenzhen Qianhai WeBank Co., Ltd | |
| 125,352 | | |
12/20/2022 | |
| 24 | | |
| 10.73 | % | |
| 71,630 | | |
| 17,907 | |
China Bank Co., Ltd | |
| 416,446 | | |
4/25/2023 | |
| 12 | | |
| 2.35 | % | |
| 416,446 | | |
| - | |
Total | |
| 555,726 | | |
| |
| | | |
| | | |
| 496,035 | | |
| 20,560 | |
|
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v3.23.3
Common Stock and Warrants (Tables)
|
3 Months Ended |
Sep. 30, 2023 |
Common Stock and Warrants [Abstract] |
|
Schedule of Activities of Warrants |
Following is a summary of the activities of warrants
for the period ended September 30, 2023:
| |
Number of Warrants | | |
Average Exercise Price | | |
Weighted Average Remaining
Contractual Term in Years | |
Outstanding as of June 30, 2023 | |
| 1,319,953 | | |
$ | 4.60 | | |
| 0.63 | |
Exercisable as of June 30, 2023 | |
| 1,319,953 | | |
$ | 4.60 | | |
| 0.63 | |
Granted | |
| - | | |
| - | | |
| - | |
Exercised | |
| - | | |
| - | | |
| - | |
Forfeited | |
| - | | |
| - | | |
| - | |
Expired | |
| - | | |
| - | | |
| - | |
Outstanding as of September 30, 2023 | |
| 1,319,953 | | |
$ | 4.60 | | |
| 0.38 | |
Exercisable as of September 30, 2023 | |
| 1,319,953 | | |
$ | 4.60 | | |
| 0.38 | |
|
X |
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v3.23.3
Income Taxes (Tables)
|
3 Months Ended |
Sep. 30, 2023 |
Income Tax [Abstract] |
|
Schedule of Reconciles the U.S. Statutory Rates to the Company’s Effective Tax Rate |
The following table reconciles the U.S. statutory
rates to the Company’s effective tax rate for the three months ended September 30, 2023 and 2022:
| |
2023 | | |
2022 | |
US federal statutory rates | |
| (21.0 | )% | |
| (21.0 | )% |
Tax rate difference – current provision | |
| (2.1 | )% | |
| (3.5 | )% |
Effect of PRC tax holiday | |
| 2.7 | % | |
| 3.2 | % |
Valuation allowance | |
| 20.4 | % | |
| 21.3 | % |
Effective tax rate | |
| - | % | |
| - | % |
|
Schedule of Net Deferred Tax Assets |
The Company’s net deferred tax assets as
of September 30, 2023 and June 30, 2023 is as follows:
| |
September 30, 2023 | | |
June 30, 2023 | |
Deferred tax asset | |
| | |
| |
Net operating loss | |
$ | 3,722,696 | | |
$ | 3,986,827 | |
R&D expense | |
| 123,750 | | |
| 123,750 | |
Depreciation and amortization | |
| 76,754 | | |
| 180,522 | |
Bad debt expense | |
| 116,063 | | |
| 119,932 | |
Social security and insurance accrual | |
| 47,472 | | |
| 149,196 | |
Inventory impairment | |
| 13,326 | | |
| 13,771 | |
ROU, net of lease liabilities | |
| 3,430 | | |
| 20,171 | |
Total | |
| 4,103,491 | | |
| 4,594,168 | |
Less: valuation allowance | |
| (4,103,491 | ) | |
| (4,594,168 | ) |
Net deferred tax asset | |
$ | - | | |
$ | - | |
|
X |
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v3.23.3
Commitments (Tables)
|
3 Months Ended |
Sep. 30, 2023 |
Commitments and Contingencies Disclosure [Abstract] |
|
Schedule of Guo Hao Century Entered into a Lease for the Office in Hangzhou City |
On May 10, 2023, Guo Hao Century entered into
a lease for the office in Hangzhou City, China from May 10, 2023 to May 9, 2025. The security deposit is RMB 115,311 ($7,670).
The quarterly rent is as follows:
Start Date | |
End Date | |
Rent expense | |
| |
| |
RMB | | |
USD | |
5/10/2023 | |
8/9/2023 | |
| 43,786 | | |
$ | 6,060 | |
8/10/2023 | |
11/9/2023 | |
| 66,038 | | |
| 9,139 | |
11/10/2023 | |
2/9/2024 | |
| 66,038 | | |
| 9,139 | |
2/10/2024 | |
5/9/2024 | |
| 64,602 | | |
| 8,940 | |
5/10/2024 | |
8/9/2024 | |
| 66,038 | | |
| 9,139 | |
8/10/2024 | |
11/9/2024 | |
| 66,038 | | |
| 9,139 | |
11/10/2024 | |
2/9/2025 | |
| 66,038 | | |
| 9,139 | |
2/10/2025 | |
5/9/2025 | |
| 63,884 | | |
$ | 8,841 | |
|
Schedule of Components of Lease Costs |
The components of lease costs, lease term and discount rate with respect of the Company’s office lease and the senior
officers’ dormitory lease with an initial term of more than 12 months are as follows:
| |
Three Months
Ended September 30, 2023 | | |
Three Months
Ended September 30, 2022 | |
Operating lease expense | |
$ | 74,181 | | |
$ | 203,111 | |
| |
| | |
| |
| |
September 30,
2023 | | |
June 30,
2023 | |
Right-of-use assets | |
$ | 65,854 | | |
$ | 137,856 | |
Lease liabilities - current | |
| 34,367 | | |
| 126,640 | |
Lease liabilities - noncurrent | |
| 17,781 | | |
| 26,449 | |
Weighted average remaining lease term | |
| 0.36 years | | |
| 0.67 years | |
Weighted average discount rate | |
| 6.25 | % | |
| 6.25 | % |
|
Schedule of Maturities of the Operating Lease Liabilities |
The following is a schedule, by years, of maturities
of the operating lease liabilities as of September 30, 2023:
12 Months Ending September 30, | |
Minimum Lease Payment | |
2023 | |
$ | 36,591 | |
2024 | |
| 18,096 | |
Total undiscounted cash flows | |
| 54,687 | |
Less: imputed interest | |
| (2,539 | ) |
Present value of lease liabilities | |
$ | 52,148 | |
|
X |
- DefinitionSchedule of Guo Hao Century Entered into a Lease for the Office in Hangzhou City.
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v3.23.3
Disposal of Subsidiary (Tables)
|
3 Months Ended |
Sep. 30, 2023 |
Disposal of Subsidiary [Abstract] |
|
Scheule of Write-off of the Company and Existing Subsidiaries |
The following table summarizes the carrying value of the assets and liabilities of
Zhangxun at June 30, 2023
Cash | |
$ | 34 | |
Accounts receivable | |
| 254,988 | |
Other current assets | |
| 50,406 | |
Fixed assets, net | |
| 10,012 | |
Intangible assets, net | |
| 344,629 | |
| |
| | |
Total assets | |
| 660,069 | |
| |
| | |
Accounts payable | |
| 530,260 | |
Advance from customers | |
| 94,126 | |
Accrued liability and other payables | |
| 749,156 | |
Loan payables | |
| 153,045 | |
| |
| | |
Total liabilities | |
| 1,526,587 | |
|
Schedule of Results Operations Relating to Discontinued Operations Zhangxun |
The following tables shows the results of operations
relating to discontinued operations Zhangxun for the three months ended September 30, 2023 and 2022, respectively.
| |
THREE MONTHS ENDED SEPTEMBER 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Revenues | |
$ | - | | |
$ | 1,164,305 | |
Cost of goods sold | |
| - | | |
| 1,014,108 | |
| |
| | | |
| | |
Gross profit | |
| - | | |
| 150,197 | |
| |
| | | |
| | |
Operating expenses | |
| | | |
| | |
Selling | |
| - | | |
| 188,950 | |
General and administrative | |
| - | | |
| 165,485 | |
Research and development | |
| - | | |
| 156,704 | |
| |
| | | |
| | |
Total operating expenses | |
| - | | |
| 511,139 | |
| |
| | | |
| | |
Loss from operations | |
| - | | |
| (360,942 | ) |
Gain on disposal | |
| 833,546 | | |
| 0 | |
Other income, net | |
| - | | |
| 23,880 | |
| |
| | | |
| | |
Gain (loss) before income tax | |
| 833,546 | | |
| (337,062 | ) |
| |
| | | |
| | |
Income tax | |
| - | | |
| - | |
| |
| | | |
| | |
Gain (loss) before noncontrolling interest | |
| 833,546 | | |
| (337,062 | ) |
| |
| | | |
| | |
Less: loss attributable to noncontrolling interest | |
| - | | |
| (101,759 | ) |
| |
| | | |
| | |
Net gain (loss) to the Company | |
$ | 833,546 | | |
$ | (235,303 | ) |
|
X |
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v3.23.3
Organization and Description of Business (Details)
|
|
|
|
|
1 Months Ended |
3 Months Ended |
|
|
|
|
|
|
|
Mar. 04, 2022 |
Feb. 16, 2022
USD ($)
|
Dec. 03, 2019 |
May 26, 2015
$ / shares
shares
|
Feb. 15, 2023
USD ($)
|
Feb. 15, 2023
CNY (¥)
|
Oct. 27, 2016
shares
|
Sep. 30, 2023
USD ($)
$ / shares
shares
|
Jul. 20, 2023
$ / shares
|
Jul. 20, 2023
¥ / shares
|
Jun. 30, 2023
USD ($)
$ / shares
shares
|
Dec. 20, 2022
$ / shares
|
Dec. 20, 2022
¥ / shares
|
Oct. 18, 2022
$ / shares
|
Oct. 18, 2022
¥ / shares
|
Nov. 19, 2020 |
Nov. 16, 2020 |
Oct. 29, 2015
shares
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Common stock, par value (in Dollars per share) | $ / shares |
|
|
|
|
|
|
|
$ 0.001
|
|
|
$ 0.001
|
|
|
|
|
|
|
|
Common stock shares issued (in Shares) |
|
|
|
|
|
|
|
38,073,234
|
|
|
27,784,133
|
|
|
|
|
|
|
18,333,333
|
Common stock shares outstanding (in Shares) |
|
|
|
|
|
|
|
38,073,234
|
|
|
27,784,133
|
|
|
|
|
|
|
15,000,000
|
Price of ownership interest |
|
|
|
|
$ 130,434
|
¥ 900,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest acquired |
|
30.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated deficit (in Dollars) | $ |
|
$ (26,993)
|
|
|
|
|
|
$ (28,085,314)
|
|
|
$ (28,063,258)
|
|
|
|
|
|
|
|
Shuhai Skill (HK) [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership interest percentage |
|
|
|
|
|
|
|
100.00%
|
|
|
|
|
|
|
|
|
|
|
Shuhai Beijing [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership interest percentage |
|
|
99.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Nanjing Fanhan Zhineng Technology Institute [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Remaining ownership interest |
|
|
1.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Guohao Century formed Hangzhou Zhangqi Business Management Limited Partnership [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership interest percentage |
|
|
|
|
|
|
|
|
|
|
|
81.00%
|
81.00%
|
|
|
|
99.00%
|
|
Zhangxun [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership interest percentage |
|
|
|
|
90.00%
|
90.00%
|
|
90.00%
|
|
|
|
|
|
|
|
|
|
|
Price per share | (per share) |
|
|
|
|
|
|
|
|
$ 0.28
|
¥ 2
|
|
$ 0.15
|
¥ 1
|
|
|
|
|
|
Hangzhou Zhangxun [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership interest percentage |
|
|
|
|
10.00%
|
10.00%
|
|
|
|
|
|
19.00%
|
19.00%
|
|
|
|
|
|
Zhangqi [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership interest percentage |
|
|
|
|
9.00%
|
9.00%
|
|
10.00%
|
|
|
|
|
|
|
|
|
|
|
Guohao Century [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership interest percentage |
|
|
|
|
99.90%
|
99.90%
|
|
99.00%
|
|
|
|
|
|
|
|
|
|
|
Shuhai Jingwei formed Shenzhen Acoustic Effect Management Limited Partnership [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership interest percentage |
|
99.00%
|
|
|
|
|
|
|
|
|
|
|
|
30.00%
|
30.00%
|
|
|
|
Price per share | (per share) |
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 0.15
|
¥ 1
|
|
|
|
Ownership Interest [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership interest percentage |
|
1.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Shuhai Jingwei [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership interest percentage |
|
60.00%
|
|
|
|
|
|
|
|
|
|
|
|
90.00%
|
90.00%
|
|
|
|
Shenzhen Acoustic MP [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership interest percentage |
|
10.00%
|
|
|
|
|
|
|
|
|
|
|
|
10.00%
|
10.00%
|
|
|
|
Yirui [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership interest percentage |
99.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Remaining ownership interest |
1.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Yiying [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership interest percentage |
99.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Remaining ownership interest |
1.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Zhixin Liu [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership percentage |
|
|
|
|
|
|
|
82.00%
|
|
|
|
|
|
|
|
|
|
|
Xingzhong Sun [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Number of new share issued (in Shares) |
|
|
|
6,666,667
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Common stock, par value (in Dollars per share) | $ / shares |
|
|
|
$ 0.001
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Shuhai Skill (HK) [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Number of new share issued (in Shares) |
|
|
|
|
|
|
|
6,666,667
|
|
|
|
|
|
|
|
|
|
|
Shuhai Beijing [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Equity description |
|
|
|
|
|
|
|
Pursuant
to the Transfer Agreements, the Director and the President, each agreed, for no consideration, to (i) transfer his 51% and 49% respective
ownership interests, in Guozhong Times (Beijing) Technology Ltd. (“Guozhong Times”) to Shuhai Beijing; and (ii) transfer
his 51% and 49% respective ownership interests, in Guohao Century (Beijing) Technology Ltd. (“Guohao Century”) to Shuhai
Beijing. Guozhong Times and Guohao Century were established to develop technology for electronic products, intelligence equipment and
accessories, and provide software and information system consulting, installation and maintenance services.
|
|
|
|
|
|
|
|
|
|
|
Equity transfer agreements, description |
|
|
|
|
|
|
|
Pursuant to this
equity transfer agreement, the Director, the President and the unrelated individual each agreed to transfer his 51%, 16%, 33% ownership
interests, in Guozhong Haoze (Beijing) Technology Ltd. (“Guozhong Haoze”) to Shuhai Beijing for no consideration. Guozhong
Haoze was formed to develop and market the smart security system products.
|
|
|
|
|
|
|
|
|
|
|
Hangzhou Shuhai Zhangxun Information Technology Co., Ltd [Member] | Guohao Century formed Hangzhou Zhangqi Business Management Limited Partnership [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership interest percentage |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
51.00%
|
|
|
Zhangqi [Member] | Guohao Century formed Hangzhou Zhangqi Business Management Limited Partnership [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership interest percentage |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
19.00%
|
|
|
Zhangxun [Member] | Guohao Century formed Hangzhou Zhangqi Business Management Limited Partnership [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership interest percentage |
|
|
|
|
|
|
|
|
|
|
|
30.00%
|
30.00%
|
|
|
69.81%
|
|
|
Third Party [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Remaining ownership interest |
|
30.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Shenzhen Acoustic MP [Member] | Shuhai Jingwei [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership interest percentage |
|
|
|
|
|
|
|
|
|
|
|
|
|
100.00%
|
100.00%
|
|
|
|
Ms. Liu [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Organization and Description of Business (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Number of new share issued (in Shares) |
|
|
|
|
|
|
1,666,667
|
|
|
|
|
|
|
|
|
|
|
|
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v3.23.3
Summary of Significant Accounting Policies (Details)
|
|
|
1 Months Ended |
3 Months Ended |
12 Months Ended |
|
|
|
|
|
|
|
|
|
Sep. 13, 2023
USD ($)
$ / shares
shares
|
Aug. 15, 2023
USD ($)
$ / shares
shares
|
Dec. 20, 2020
USD ($)
$ / shares
|
Sep. 30, 2023
USD ($)
shares
|
Sep. 30, 2023
USD ($)
¥ / shares
shares
|
Sep. 30, 2022
USD ($)
shares
|
Jun. 30, 2023
USD ($)
shares
|
Sep. 30, 2023
CNY (¥)
shares
|
Sep. 30, 2023
HKD ($)
shares
|
Sep. 21, 2023
USD ($)
|
Sep. 21, 2023
CNY (¥)
|
Aug. 01, 2023
$ / shares
shares
|
Jul. 20, 2023
$ / shares
|
Jul. 20, 2023
¥ / shares
|
Feb. 15, 2023 |
Dec. 20, 2022
$ / shares
|
Dec. 20, 2022
¥ / shares
|
Oct. 18, 2022 |
Feb. 16, 2022 |
Dec. 20, 2020
¥ / shares
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net loss |
|
|
|
$ 22,056
|
|
$ 1,340,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated deficit |
|
|
|
28,090,000.00
|
$ 28,090,000.00
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Negative cash flow from operating activities |
|
|
|
6,740,000
|
|
750,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Aggregate of common stock shares (in Shares) | shares |
|
|
|
|
|
|
|
|
|
|
|
4,760,000
|
|
|
|
|
|
|
|
|
Sale of common stock per share (in Dollars per share) | $ / shares |
$ 0.4
|
$ 1.35
|
|
|
|
|
|
|
|
|
|
$ 1.2
|
|
|
|
|
|
|
|
|
Investor payment |
|
|
|
|
|
|
|
|
|
$ 5,710,000
|
¥ 40,000,000
|
|
|
|
|
|
|
|
|
|
Shares issued (in Shares) | shares |
|
|
|
|
|
|
3,459,500
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total subscription price |
|
$ 4,000,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Investor payment |
|
$ 714,286
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Shares issued (in Shares) | shares |
|
529,101
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Other expenses |
$ 2,000,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Received amount |
|
|
|
$ 1,600,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Agreement period |
|
|
|
10 years
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Disposal from gain |
|
|
|
$ 830,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Bad debt allowance for accounts receivable |
|
|
|
0
|
0
|
|
$ 0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Allowances for slow-moving and obsolete inventory |
|
|
|
$ 53,254
|
$ 53,254
|
|
52,915
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Amortized over their useful life |
|
|
|
3 years
|
3 years
|
|
|
3 years
|
3 years
|
|
|
|
|
|
|
|
|
|
|
|
Tax benefit percentage |
|
|
|
50.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership noncontrolling interests |
|
|
30.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership price per share | (per share) |
|
|
$ 0.15
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
¥ 1
|
Paid in capital deficit |
|
|
$ 982,014
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ownership percentage |
|
|
99.90%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net income (loss) of noncontrolling interest |
|
|
|
$ 9,932
|
|
$ 96,624
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cash in state-owned banks |
|
|
|
76,000
|
$ 76,000
|
|
|
¥ 500,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Cash denominated |
|
|
|
1,161,277
|
|
|
17,432
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Federal deposit insurance corporation |
|
|
|
250,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cash |
|
|
|
56,227
|
56,227
|
|
1,487
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Deposit protection |
|
|
|
64,000
|
64,000
|
|
|
|
$ 500,000
|
|
|
|
|
|
|
|
|
|
|
|
Cash balance at financial institution |
|
|
|
$ 1,245
|
$ 1,245
|
|
$ 809
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Anti-dilutive warrants (in Shares) | shares |
|
|
|
1,319,953
|
1,319,953
|
1,319,953
|
|
1,319,953
|
1,319,953
|
|
|
|
|
|
|
|
|
|
|
|
Shuhai Information Skill (HK) Limited [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Subsidiary, ownership percentage |
|
|
|
100.00%
|
100.00%
|
|
|
100.00%
|
100.00%
|
|
|
|
|
|
|
|
|
|
|
|
Guohao Century [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Subsidiary, ownership percentage |
|
|
|
99.00%
|
99.00%
|
|
|
99.00%
|
99.00%
|
|
|
|
|
|
99.90%
|
|
|
|
|
|
Hangzhou Zhangqi Business Management Partnership [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Subsidiary, ownership percentage |
|
|
|
99.81%
|
99.81%
|
|
|
99.81%
|
99.81%
|
|
|
|
|
|
|
|
|
|
|
|
Zhangxun [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Subsidiary, ownership percentage |
|
|
|
90.00%
|
90.00%
|
|
|
90.00%
|
90.00%
|
|
|
|
|
|
90.00%
|
|
|
|
|
|
Sales to third party per share | (per share) |
|
|
|
|
|
|
|
|
|
|
|
|
$ 0.28
|
¥ 2
|
|
$ 0.15
|
¥ 1
|
|
|
|
Zhangqi [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Subsidiary, ownership percentage |
|
|
|
10.00%
|
10.00%
|
|
|
10.00%
|
10.00%
|
|
|
|
|
|
9.00%
|
|
|
|
|
|
Shuhai Beijing’s [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Subsidiary, ownership percentage |
|
|
|
99.00%
|
99.00%
|
|
|
99.00%
|
99.00%
|
|
|
|
|
|
|
|
|
|
|
|
Shenzhen Acoustic MP [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Subsidiary, ownership percentage |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
10.00%
|
10.00%
|
|
Guozhong Times [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-controlling interest percentage |
|
|
|
0.091%
|
0.091%
|
|
|
0.091%
|
0.091%
|
|
|
|
|
|
|
|
|
|
|
|
Guozhong Haoze [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-controlling interest percentage |
|
|
|
0.091%
|
0.091%
|
|
|
0.091%
|
0.091%
|
|
|
|
|
|
|
|
|
|
|
|
Underwritten Public Offering [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Sale of common stock per share (in Dollars per share) | $ / shares |
$ 0.4
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Shares of common stock (in Shares) | shares |
5,000,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Common Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Shares issued (in Shares) | shares |
|
2,962,963
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Noncontrolling Interest [Member] | Zhangqi [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Subsidiary, ownership percentage |
|
|
|
1.00%
|
1.00%
|
|
|
1.00%
|
1.00%
|
|
|
|
|
|
|
|
|
|
|
|
Noncontrolling Interest [Member] | Shuhai Nanjing [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Subsidiary, ownership percentage |
|
|
|
1.00%
|
1.00%
|
|
|
1.00%
|
1.00%
|
|
|
|
|
|
|
|
|
|
|
|
Noncontrolling Interest [Member] | Shenzhen Acoustic MP [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Subsidiary, ownership percentage |
|
|
|
1.00%
|
1.00%
|
|
|
1.00%
|
1.00%
|
|
|
|
|
|
|
|
|
|
|
|
Noncontrolling Interest [Member] | Zhangxun [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Subsidiary, ownership percentage |
|
|
|
0.10%
|
0.10%
|
|
|
0.10%
|
0.10%
|
|
|
|
|
|
|
|
|
|
|
|
Shuhai Beijing’s [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Price per share (in Yuan Renminbi per share) | ¥ / shares |
|
|
|
|
$ 0.001
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Capital Contribution (in Yuan Renminbi per share) | ¥ / shares |
|
|
|
|
$ 1
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Shuhai Beijing’s [Member] | Heilongjiang Xunrui Technology Co. Ltd [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Subsidiary, ownership percentage |
|
|
|
100.00%
|
100.00%
|
|
|
100.00%
|
100.00%
|
|
|
|
|
|
|
|
|
|
|
|
Tianjin [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Price per share (in Yuan Renminbi per share) | ¥ / shares |
|
|
|
|
$ 1
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Zhangxun [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Summary of Significant Accounting Policies (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Sales to third party per share | (per share) |
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0.28
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¥ 2
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Zhangxun [Member] |
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Sales to third party per share | $ / shares |
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$ 0.28
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v3.23.3
Summary of Significant Accounting Policies (Details) - Schedule of Condensed Consolidating Balance Sheets Information - Parent Company [Member] - USD ($)
|
3 Months Ended |
12 Months Ended |
Sep. 30, 2023 |
Jun. 30, 2023 |
Condensed Balance Sheet Statements, Captions [Line Items] |
|
|
Cash |
$ 198,224
|
$ 13,717
|
Accounts receivable |
388,101
|
255,725
|
Inventory |
250,711
|
241,380
|
Other current assets |
590,607
|
649,433
|
Total current assets |
1,427,643
|
1,160,255
|
Property and equipment, net |
32,620
|
42,886
|
Intangible asset, net |
379,793
|
757,700
|
Right-of-use asset, net |
52,864
|
60,348
|
Other non-current assets |
55,712
|
55,358
|
Total non-current assets |
520,989
|
916,292
|
Total assets |
1,948,632
|
2,076,547
|
Accounts payable |
512,451
|
650,406
|
Accrued liabilities and other payables |
650,978
|
1,480,947
|
Lease liability |
30,798
|
39,223
|
Loans payable |
2,375,747
|
594,906
|
Other current liabilities |
830,579
|
1,639,410
|
Total current liabilities |
4,400,553
|
4,404,892
|
Lease liability - noncurrent |
15,557
|
26,449
|
Long term long payable |
20,560
|
1,401,521
|
Total non-current liabilities |
36,117
|
1,427,970
|
Total liabilities |
$ 4,436,670
|
$ 5,832,862
|
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v3.23.3
Summary of Significant Accounting Policies (Details) - Schedule of Condensed Consolidating Statements of Income Information - Parent Company [Member] - USD ($)
|
3 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
Condensed Income Statements, Captions [Line Items] |
|
|
|
|
Revenues |
$ 6,880,743
|
|
$ 1,164,305
|
|
Gross profit |
74,735
|
|
150,198
|
|
Net loss |
$ (419,473)
|
[1] |
$ (757,146)
|
[2] |
|
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Property and Equipment (Details) - USD ($)
|
3 Months Ended |
|
Sep. 30, 2023 |
Sep. 30, 2022 |
Jun. 30, 2022 |
Property and Equipment (Details) [Line Items] |
|
|
|
Depreciation expense |
$ 10,662
|
$ 40,861
|
|
Property and equipment, disposals |
29,148
|
|
|
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471,608
|
|
$ 477,158
|
Zhangxun [Member] |
|
|
|
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|
|
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Property and equipment with related accumulated depreciation |
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|
|
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Property and Equipment (Details) - Schedule of Property and Equipment - USD ($)
|
Sep. 30, 2023 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Property, Plant and Equipment [Line Items] |
|
|
|
Subtotal |
$ 539,308
|
|
$ 563,088
|
Less: accumulated depreciation |
471,608
|
|
477,158
|
Total |
67,700
|
$ 85,930
|
85,930
|
Furniture and fixtures [Member] |
|
|
|
Property, Plant and Equipment [Line Items] |
|
|
|
Subtotal |
85,267
|
|
84,014
|
Vehicle [Member] |
|
|
|
Property, Plant and Equipment [Line Items] |
|
|
|
Subtotal |
487
|
|
484
|
Leasehold improvement [Member] |
|
|
|
Property, Plant and Equipment [Line Items] |
|
|
|
Subtotal |
218,322
|
|
216,932
|
Office equipment [Member] |
|
|
|
Property, Plant and Equipment [Line Items] |
|
|
|
Subtotal |
$ 235,232
|
|
$ 261,658
|
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v3.23.3
Intangible Assets (Details) - Schedule of Intangible Assets - USD ($)
|
Sep. 30, 2023 |
Jun. 30, 2023 |
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items] |
|
|
Subtotal |
$ 1,678,577
|
$ 2,299,458
|
Less: Accumulated amortization |
963,498
|
1,110,671
|
Total |
715,079
|
1,185,787
|
Software registration or using right [Member] |
|
|
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items] |
|
|
Subtotal |
1,636,801
|
1,635,307
|
Patent [Member] |
|
|
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items] |
|
|
Subtotal |
14,620
|
14,527
|
Software and technology development costs [Member] |
|
|
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items] |
|
|
Subtotal |
11,684
|
631,250
|
Value-added telecommunications business license [Member] |
|
|
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items] |
|
|
Subtotal |
$ 15,472
|
$ 15,374
|
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v3.23.3
Prepaid Expenses and Other Current Assets (Details)
|
|
|
|
|
|
1 Months Ended |
3 Months Ended |
12 Months Ended |
|
|
|
|
|
Sep. 18, 2023
USD ($)
|
Sep. 16, 2023 |
Sep. 14, 2023
USD ($)
|
Aug. 15, 2020
CNY (¥)
|
Aug. 15, 2020
USD ($)
|
Jun. 30, 2020
CNY (¥)
|
Nov. 30, 2022
USD ($)
|
Nov. 30, 2022
CNY (¥)
|
Jun. 30, 2020
USD ($)
|
Sep. 30, 2023
USD ($)
|
Jun. 30, 2023
USD ($)
|
Jun. 30, 2022
USD ($)
|
Sep. 30, 2023
CNY (¥)
|
Sep. 18, 2023
CNY (¥)
|
Sep. 14, 2023
CNY (¥)
|
Mar. 31, 2023
USD ($)
|
Mar. 31, 2023
CNY (¥)
|
Aug. 31, 2020
USD ($)
|
Aug. 31, 2020
CNY (¥)
|
Prepaid Expenses and Other Current Assets (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Other prepayments |
|
|
|
|
|
|
|
|
|
$ 34,535
|
|
|
|
|
|
|
|
|
|
Market developing fee rate |
|
|
2.00%
|
|
|
|
|
|
|
30.00%
|
|
|
|
|
|
|
|
|
|
Unachieved rate in annual sales |
|
30.00%
|
|
|
|
|
|
|
|
30.00%
|
|
|
|
|
|
|
|
|
|
Total borrowing amount |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 1,410,000
|
¥ 10,000,000
|
Outstanding receivable |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 513,701
|
¥ 3,530,000
|
|
|
Interest expenses |
|
|
|
¥ 200,000
|
$ 28,250
|
¥ 200,000
|
|
|
$ 28,250
|
|
|
|
|
|
|
|
|
|
|
Interest rate |
|
|
|
15.00%
|
15.00%
|
15.00%
|
|
|
15.00%
|
|
|
|
|
|
|
|
|
|
|
Debt transfer amount |
|
|
|
|
|
|
$ 213,596
|
¥ 1,543,400
|
|
|
|
|
|
|
|
|
|
|
|
Repayment amount |
|
|
|
|
|
|
|
|
|
|
$ 48,438
|
$ 48,438
|
|
|
|
|
|
|
|
Bad debt allowance |
|
|
|
|
|
|
|
|
|
|
460,850
|
$ 463,801
|
|
|
|
|
|
|
|
Jincheng Haoda First Year [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid Expenses and Other Current Assets (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Sales performance |
|
|
|
|
|
|
|
|
|
$ 200,000,000
|
|
|
|
|
|
|
|
|
|
Jincheng Haoda Second Year [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid Expenses and Other Current Assets (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Sales performance |
|
|
|
|
|
|
|
|
|
300,000,000
|
|
|
|
|
|
|
|
|
|
Jincheng Haoda Third Year [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid Expenses and Other Current Assets (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Sales performance |
|
|
|
|
|
|
|
|
|
400,000,000
|
|
|
|
|
|
|
|
|
|
Jiajia Shengshi First Year [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid Expenses and Other Current Assets (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Sales performance |
|
|
|
|
|
|
|
|
|
200,000,000
|
|
|
|
|
|
|
|
|
|
Jiajia Shengshi Second Year [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid Expenses and Other Current Assets (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Sales performance |
|
|
|
|
|
|
|
|
|
300,000,000
|
|
|
|
|
|
|
|
|
|
Jiajia Shengshi Third Year[Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid Expenses and Other Current Assets (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Sales performance |
|
|
|
|
|
|
|
|
|
500,000,000
|
|
|
|
|
|
|
|
|
|
Prepaid Marketing Fee [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid Expenses and Other Current Assets (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid expenses |
|
|
|
|
|
|
|
|
|
5,570,573
|
|
|
|
|
|
|
|
|
|
Prepaid Rent and Property Management Fee [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid Expenses and Other Current Assets (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid expenses |
|
|
|
|
|
|
|
|
|
446,228
|
48,200
|
|
|
|
|
|
|
|
|
Other Prepayments [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid Expenses and Other Current Assets (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid expenses |
|
|
|
|
|
|
|
|
|
$ 12,872
|
14,608
|
|
|
|
|
|
|
|
|
5G Messaging Service Fee [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid Expenses and Other Current Assets (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid expenses |
|
|
|
|
|
|
|
|
|
|
$ 500,395
|
|
|
|
|
|
|
|
|
Minimum [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid Expenses and Other Current Assets (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Profits of sale of face recognition payment, percent |
|
|
|
|
|
|
|
|
|
|
30.00%
|
|
|
|
|
|
|
|
|
Maximum [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid Expenses and Other Current Assets (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Profits of sale of face recognition payment, percent |
|
|
|
|
|
|
|
|
|
|
70.00%
|
|
|
|
|
|
|
|
|
Guorui Innovation [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid Expenses and Other Current Assets (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Market developing fee rate |
|
|
32.50%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepayment |
|
|
$ 1,810,719
|
|
|
|
|
|
|
|
|
|
|
|
¥ 13,000,600
|
|
|
|
|
Jincheng Haoda [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid Expenses and Other Current Assets (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Market developing fee rate |
|
20.00%
|
|
|
|
|
|
|
|
25.00%
|
|
|
|
|
|
|
|
|
|
Prepayment |
|
|
|
|
|
|
|
|
|
$ 2,088,777
|
|
|
¥ 14,997,000
|
|
|
|
|
|
|
Unachieved rate in annual sales |
|
30.00%
|
|
|
|
|
|
|
|
30.00%
|
|
|
|
|
|
|
|
|
|
Jiajia Shengshi [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid Expenses and Other Current Assets (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Market developing fee rate |
20.00%
|
|
|
|
|
|
|
|
|
30.00%
|
|
|
|
|
|
|
|
|
|
Prepayment |
$ 1,671,077
|
|
|
|
|
|
|
|
|
|
|
|
|
¥ 11,998,000
|
|
|
|
|
|
Unachieved rate in annual sales |
30.00%
|
|
|
|
|
|
|
|
|
30.00%
|
|
|
|
|
|
|
|
|
|
Marketing service fee, percentage |
|
|
|
|
|
|
|
|
|
20.00%
|
|
|
|
|
|
|
|
|
|
Guorui Innovation [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prepaid Expenses and Other Current Assets (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Annual revenue |
|
|
$ 200,000,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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v3.23.3
Prepaid Expenses and Other Current Assets (Details) - Schedule of Prepaid Expenses and Other Current Assets - USD ($)
|
Sep. 30, 2023 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Schedule Of Prepaid Expenses And Other Current Assets Abstract |
|
|
|
Security deposit |
$ 46,217
|
|
$ 15,615
|
Prepaid expenses |
6,064,208
|
|
563,203
|
Other receivables – Heqin |
463,801
|
|
460,850
|
Total |
6,358,043
|
$ 701,423
|
701,423
|
Advance to third party individuals, no interest, payable upon demand |
4,527
|
|
11,764
|
Others |
243,091
|
|
110,841
|
Total |
6,821,844
|
|
1,162,273
|
Less: allowance for other receivables – Heqin |
$ 463,801
|
|
$ 460,850
|
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v3.23.3
Accrued Expenses and Other Payables (Details) - Schedule of Accrued Expenses and Other Payables - USD ($)
|
Sep. 30, 2023 |
Jun. 30, 2022 |
Payables and Accruals [Abstract] |
|
|
Other payables |
$ 183,910
|
$ 308,841
|
Due to third parties |
163,796
|
175,354
|
Social security payable |
216,525
|
537,964
|
Salary payable–- employees |
78,063
|
387,780
|
Total |
$ 642,294
|
$ 1,409,939
|
X |
- DefinitionCarrying amount as of the balance sheet date of obligations due all related parties.
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v3.23.3
Loans Payable (Details)
|
|
3 Months Ended |
12 Months Ended |
|
|
|
|
|
|
|
Jun. 30, 2022
USD ($)
|
Sep. 30, 2023
USD ($)
|
Sep. 30, 2023
CNY (¥)
|
Jun. 30, 2023
USD ($)
|
Dec. 31, 2022 |
Apr. 25, 2023
USD ($)
|
Apr. 25, 2023
CNY (¥)
|
Jan. 13, 2023
USD ($)
|
Jan. 13, 2023
CNY (¥)
|
Dec. 24, 2022
USD ($)
|
Dec. 12, 2022
USD ($)
|
Dec. 12, 2022
CNY (¥)
|
Oct. 01, 2022
USD ($)
|
Oct. 01, 2022
CNY (¥)
|
Jul. 01, 2022
USD ($)
|
Jul. 01, 2022
CNY (¥)
|
Apr. 24, 2022
USD ($)
|
Loans Payable (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loan payable to bank |
|
|
|
|
|
$ 435,118
|
¥ 2,990,000
|
|
|
|
|
|
|
|
|
|
|
Interest expense |
|
$ 2,503
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Current liabilities |
|
416,446
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-current liabilities |
|
17,907
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loan agreement with unrelated party |
|
|
|
|
|
|
|
|
|
|
|
|
$ 642,779
|
¥ 3,970,000
|
$ 789,177
|
¥ 5,603,000
|
$ 596,001
|
Repaid unrelated party loan |
$ 447,001
|
1,810,719
|
¥ 13,000,600
|
$ 160,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Other receivable |
|
1,879,713
|
|
$ 1,310,306
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loan from bank [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loans Payable (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest rate percentage |
|
|
|
|
|
2.35%
|
2.35%
|
|
|
|
|
|
|
|
|
|
|
Loans [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loans Payable (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Extend loan maturity date |
|
|
|
|
Jun. 30, 2023
|
|
|
|
|
|
|
|
|
|
|
|
|
Beijing Shuhai [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loans Payable (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loan payable to bank |
|
|
|
|
|
|
|
|
|
|
$ 129,225
|
¥ 900,000
|
|
|
|
|
|
Interest rate percentage |
|
|
|
|
|
|
|
|
|
|
10.728%
|
10.728%
|
|
|
|
|
|
Repayment loan amount |
|
17,925
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Zhangxun [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loans Payable (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loan payable to bank |
|
|
|
|
|
|
|
|
|
$ 153,208
|
|
|
|
|
|
|
|
Interest expense |
|
2,783
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Current liabilities |
|
7,959
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-current liabilities |
|
2,653
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Shenzhen Qianhai WeBank Co., Ltd [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loans Payable (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Current liabilities |
|
71,630
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Shenzhen Jingwei [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loans Payable (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loan payable to bank |
|
|
|
|
|
|
|
$ 14,552
|
¥ 100,000
|
|
|
|
|
|
|
|
|
Interest rate percentage |
|
|
|
|
|
|
|
8.6832%
|
8.6832%
|
|
|
|
|
|
|
|
|
Zhangxun One [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loans Payable (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Repayment loan amount |
|
1,992
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest expense |
|
265
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Guorui Innovation [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loans Payable (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Repaid unrelated party loan |
|
$ 1,810,719
|
¥ 13,000,600
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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v3.23.3
Loans Payable (Details) - Schedule of Summarizes the Loan Balance
|
3 Months Ended |
Sep. 30, 2023
USD ($)
|
Debt Instrument [Line Items] |
|
Loan amount |
$ 555,726
|
Current |
496,035
|
Non- current |
20,560
|
Shenzhen Qianhai WeBank Co., Ltd One [Member] |
|
Debt Instrument [Line Items] |
|
Loan amount |
$ 13,928
|
Borrowing date |
Jan. 13, 2023
|
Loan term |
24 months
|
Interest rate |
8.68%
|
Current |
$ 7,959
|
Non- current |
2,653
|
Shenzhen Qianhai WeBank Co., Ltd Three [Member] |
|
Debt Instrument [Line Items] |
|
Loan amount |
$ 125,352
|
Borrowing date |
Dec. 20, 2022
|
Loan term |
24 months
|
Interest rate |
10.73%
|
Current |
$ 71,630
|
Non- current |
17,907
|
China Bank Co., Ltd [Member] |
|
Debt Instrument [Line Items] |
|
Loan amount |
$ 416,446
|
Borrowing date |
Apr. 25, 2023
|
Loan term |
12 months
|
Interest rate |
2.35%
|
Current |
$ 416,446
|
Non- current |
|
X |
- DefinitionFace (par) amount of debt instrument at time of issuance.
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v3.23.3
Related Party Transactions (Details)
|
|
|
|
|
|
|
|
|
|
|
1 Months Ended |
3 Months Ended |
12 Months Ended |
Sep. 01, 2023
USD ($)
|
Sep. 01, 2023
CNY (¥)
|
May 01, 2023
USD ($)
|
May 01, 2023
CNY (¥)
|
Mar. 01, 2023
USD ($)
|
Mar. 01, 2023
CNY (¥)
|
Sep. 01, 2022
USD ($)
|
Sep. 01, 2022
CNY (¥)
|
Jul. 01, 2022
USD ($)
|
Jul. 01, 2022
CNY (¥)
|
May 01, 2022
USD ($)
|
May 01, 2022
CNY (¥)
|
Oct. 01, 2021
USD ($)
|
Oct. 01, 2021
CNY (¥)
|
Sep. 01, 2021
USD ($)
|
Sep. 01, 2021
CNY (¥)
|
Jul. 01, 2021
USD ($)
|
Jul. 01, 2021
CNY (¥)
|
Oct. 01, 2020
USD ($)
|
Oct. 01, 2020
CNY (¥)
|
Jul. 31, 2023
USD ($)
|
Jul. 31, 2023
CNY (¥)
|
Sep. 30, 2023
USD ($)
|
Sep. 30, 2022
USD ($)
|
Sep. 30, 2023
USD ($)
|
Sep. 30, 2022
USD ($)
|
Related Party Transactions (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Rent payment |
$ 1,743
|
¥ 12,500
|
$ 39,144
|
¥ 282,852
|
$ 12,621
|
¥ 91,200
|
$ 13,355
|
¥ 91,200
|
|
|
$ 35,120
|
¥ 235,710
|
|
|
|
|
$ 33,400
|
|
|
|
|
|
|
|
|
|
Rental expense |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 5,981
|
$ 6,678
|
Due to related parties |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 494,927
|
$ 1,162,856
|
$ 494,927
|
$ 1,162,856
|
Chief Executive Officer [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transactions (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Rent payment |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 2,800
|
¥ 18,000
|
$ 24,050
|
¥ 163,800
|
|
|
|
|
|
|
Rental expense |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
15,893
|
30,752
|
|
|
Senior officers [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transactions (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Rental expense |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 9,963
|
$ 8,629
|
|
|
Apartment Rental Agreement [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transactions (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Rent payment |
|
|
|
|
|
|
|
|
|
|
|
|
$ 14,690
|
¥ 94,500
|
|
|
|
|
|
|
|
|
|
|
|
|
Beijing [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transactions (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Rent payment |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 2,439
|
¥ 15,200
|
|
|
|
|
|
|
|
|
|
|
Car One [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transactions (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Rent payment |
|
|
|
|
|
|
|
|
$ 2,636
|
¥ 18,000
|
|
|
|
|
|
|
|
|
|
|
$ 2,491
|
¥ 18,000
|
|
|
|
|
Car Two [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Related Party Transactions (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Rent payment |
|
|
|
|
|
|
|
|
$ 2,876
|
¥ 20,000
|
|
|
|
|
|
|
|
|
|
|
$ 2,768
|
¥ 20,000
|
|
|
|
|
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v3.23.3
Common Stock and Warrants (Details)
|
|
|
|
|
3 Months Ended |
|
|
Sep. 13, 2023
USD ($)
$ / shares
shares
|
Aug. 15, 2023
USD ($)
$ / shares
shares
|
Aug. 01, 2023
$ / shares
shares
|
Jul. 20, 2021
$ / shares
shares
|
Sep. 30, 2023
USD ($)
$ / shares
shares
|
Sep. 30, 2022
USD ($)
|
Sep. 21, 2023
USD ($)
|
Sep. 21, 2023
CNY (¥)
|
Jun. 30, 2023
USD ($)
shares
|
Common Stock and Warrants (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
Aggregate shares of common stock (in Shares) | shares |
|
|
|
2,436,904
|
|
|
|
|
|
Purchase shares of common stock (in Shares) | shares |
|
|
|
|
1,096,608
|
|
|
|
|
Aggregate gross proceeds |
|
|
|
|
$ 8,480,426
|
|
|
|
|
Expected term life |
|
|
|
|
2 years 6 months
|
|
|
|
|
Volatility percentage |
|
|
|
|
150.00%
|
|
|
|
|
Risk-free interest rate |
|
|
|
|
0.37%
|
|
|
|
|
Dividend yield percentage |
|
|
|
|
0.00%
|
|
|
|
|
Warrants issued |
|
|
|
|
$ 1,986,880
|
|
|
|
|
Description of warrants issued |
|
|
|
|
In addition, the Company has also agreed to issue
to its placement agent for offering above warrants to purchase a number of shares of the common stock equal to 5.0% of the aggregate
number of shares of the common stock sold in this offering (121,845 warrants), the warrants have an exercise price of $4.48 per share
and will terminate on the two and one-half-year anniversary of the closing of the offering. The Company accounted for the warrants
issued based on the FV method under FASB ASC Topic 505, and the FV of the warrants was calculated using the Black-Scholes model under
the following assumptions: life of 2.5 years, volatility of 150%, risk-free interest rate of 0.37% and dividend yield of 0%. The FV of
the warrants issued at grant date was $225,964.
|
|
|
|
|
Purchase price per share (in Dollars per share) | $ / shares |
|
|
$ 1.2
|
|
|
|
|
|
|
Full payment received |
|
|
|
|
|
|
$ 5,710,000
|
¥ 40,000,000
|
|
Company shares issued (in Shares) | shares |
|
2,962,963
|
|
|
|
|
|
|
|
Payment for salary payable |
|
$ 4,000,000
|
|
|
|
|
|
|
|
cash paid by investor |
|
$ 714,286
|
|
|
$ 1,218,748
|
|
|
|
$ 19,728
|
Shares issued (in Shares) | shares |
|
529,101
|
|
|
|
|
|
|
|
Public offering (in Shares) | shares |
5,000,000
|
|
|
|
|
|
|
|
|
Price per share (in Dollars per share) | $ / shares |
$ 0.4
|
$ 1.35
|
$ 1.2
|
|
|
|
|
|
|
Gross proceeds |
$ 2,000,000
|
|
|
|
|
|
|
|
|
Net proceeds |
$ 1,600,000
|
|
|
|
|
|
|
|
|
Stock compensation expense |
|
|
|
|
$ 20,100
|
$ 116,250
|
|
|
|
Equity inventive plan, description |
|
|
|
|
On September 24, 2021, under the 2018 Equity
Inventive plan, the Company’s Board of Directors granted 15,000 shares of the Company’s common stock to its CEO each month
and 10,000 shares to one of the board members each month starting from July 1, 2021, payable quarterly with the aggregate number of shares
for each quarter being issued on the first day of the next quarter at a per share price of the closing price of the day prior to the
issuance. During the three months ended September 30, 2023 and 2022, the Company recorded $15,600 and $111,750 stock compensation expense
to the Company’s CEO and one of the board members for the quarter.
|
|
|
|
|
Shares of common stock (in Shares) | shares |
|
|
|
|
|
|
|
|
3,459,500
|
Fair value |
|
|
|
|
|
|
|
|
$ 3,976,362
|
Warrant [Member] |
|
|
|
|
|
|
|
|
|
Common Stock and Warrants (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
Exercise price per share (in Dollars per share) | $ / shares |
|
|
|
|
$ 4.48
|
|
|
|
|
Director [Member] |
|
|
|
|
|
|
|
|
|
Common Stock and Warrants (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
Stock compensation expense |
|
|
|
|
$ 4,500
|
$ 4,500
|
|
|
|
Non US Investor [Member] |
|
|
|
|
|
|
|
|
|
Common Stock and Warrants (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
Aggregate shares of common stock (in Shares) | shares |
|
|
4,760,000
|
|
|
|
|
|
|
Securities Purchase Agreement [Member] |
|
|
|
|
|
|
|
|
|
Common Stock and Warrants (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
Purchase price per share (in Dollars per share) | $ / shares |
|
|
|
$ 3.48
|
|
|
|
|
|
Net proceeds |
|
|
|
|
$ 7,640,000
|
|
|
|
|
Equity Incentive Plan Two Thousand and Eighteen [Member] |
|
|
|
|
|
|
|
|
|
Common Stock and Warrants (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
Shares of common stock (in Shares) | shares |
|
|
|
|
|
|
|
|
3,459,500
|
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v3.23.3
Common Stock and Warrants (Details) - Schedule of Activities of Warrants - Warrants [Member]
|
3 Months Ended |
Sep. 30, 2023
$ / shares
shares
|
Schedule of Activities of Warrants [Abstract] |
|
Number of Warrants Outstanding, Beginning Balance | shares |
1,319,953
|
Average Exercise Price Outstanding, Beginning Balance | $ / shares |
$ 4.6
|
Weighted Average Remaining Contractual Term in Years Outstanding, Beginning Balance |
7 months 17 days
|
Number of Warrants Outstanding, Exercisable Beginning Balance | shares |
1,319,953
|
Average Exercise Price Outstanding, Exercisable Beginning Balance | $ / shares |
$ 4.6
|
Weighted Average Remaining Contractual Term in Years Outstanding, Exercisable Beginning Balance |
7 months 17 days
|
Number of Warrants, Exercised | shares |
|
Average Exercise Price, Exercised | $ / shares |
|
Number of Warrants, Forfeited | shares |
|
Average Exercise Price, Forfeited | $ / shares |
|
Number of Warrants, Expired | shares |
|
Average Exercise Price, Expired | $ / shares |
|
Number of Warrants Outstanding, Ending Balance | shares |
1,319,953
|
Average Exercise Price Outstanding, Ending Balance | $ / shares |
$ 4.6
|
Weighted Average Remaining Contractual Term in Years Outstanding, Ending Balance |
4 months 17 days
|
Number of Warrants Outstanding, Exercisable Ending Balance | shares |
1,319,953
|
Average Exercise Price Outstanding, Exercisable Ending Balance | $ / shares |
$ 4.6
|
Weighted Average Remaining Contractual Term in Years Outstanding, Exercisable Ending Balance |
4 months 17 days
|
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v3.23.3
Income Taxes (Details) - USD ($) $ in Thousands |
3 Months Ended |
|
|
Sep. 30, 2023 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Income Taxes [Line Items] |
|
|
|
U.S. income tax rate |
21.00%
|
|
|
Net operating loss (in Dollars) |
$ 16,050
|
|
$ 17,100
|
Reduce of taxpayer’s taxable income |
80.00%
|
|
|
Description of income tax limitations |
However,
the Coronavirus Aid, Relief and Economic Security Act (“the CARES Act”) passed in March 2020, provides tax relief to both
corporate and noncorporate taxpayers by adding a five-year carryback period and temporarily repealing the 80% limitation for NOLs arising
in 2018, 2019 and 2020.
|
|
|
Percentage of differed tax asset |
100.00%
|
|
|
Shuhai Skill [Member] |
|
|
|
Income Taxes [Line Items] |
|
|
|
Corporate income tax rate |
16.50%
|
|
|
Shuhai Beijing [Member] |
|
|
|
Income Taxes [Line Items] |
|
|
|
Corporate income tax rate |
15.00%
|
|
|
Zhangxun [Member] |
|
|
|
Income Taxes [Line Items] |
|
|
|
Corporate income tax rate |
25.00%
|
|
|
NOL [Member] |
|
|
|
Income Taxes [Line Items] |
|
|
|
Net operating loss (in Dollars) |
$ 6,720
|
$ 6,510
|
|
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v3.23.3
Income Taxes (Details) - Schedule of Net Deferred Tax Assets - USD ($)
|
Sep. 30, 2023 |
Jun. 30, 2023 |
Deferred tax asset |
|
|
Net operating loss |
$ 3,722,696
|
$ 3,986,827
|
R&D expense |
123,750
|
123,750
|
Depreciation and amortization |
76,754
|
180,522
|
Bad debt expense |
116,063
|
119,932
|
Social security and insurance accrual |
47,472
|
149,196
|
Inventory impairment |
13,326
|
13,771
|
ROU, net of lease liabilities |
3,430
|
20,171
|
Total |
4,103,491
|
4,594,168
|
Less: valuation allowance |
(4,103,491)
|
(4,594,168)
|
Net deferred tax asset |
|
|
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v3.23.3
Commitments (Details)
|
|
|
|
1 Months Ended |
3 Months Ended |
12 Months Ended |
|
|
|
|
|
May 10, 2023
USD ($)
|
May 10, 2023
CNY (¥)
|
Oct. 08, 2022
USD ($)
|
Oct. 08, 2022
CNY (¥)
|
Jul. 30, 2019
USD ($)
|
Jul. 30, 2019
CNY (¥)
|
Aug. 31, 2021
USD ($)
|
Aug. 31, 2021
CNY (¥)
|
Sep. 30, 2023
USD ($)
|
Sep. 30, 2023
CNY (¥)
|
Aug. 31, 2022
USD ($)
|
Aug. 31, 2022
CNY (¥)
|
Mar. 31, 2023
USD ($)
|
Mar. 31, 2023
CNY (¥)
|
Mar. 01, 2023
USD ($)
|
Mar. 01, 2023
CNY (¥)
|
Oct. 06, 2022
USD ($)
|
Oct. 06, 2022
CNY (¥)
|
Sep. 01, 2022
USD ($)
|
Sep. 01, 2022
CNY (¥)
|
Aug. 31, 2020
USD ($)
|
Aug. 31, 2020
CNY (¥)
|
Commitments (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Expires date |
|
|
|
|
Oct. 08, 2022
|
Oct. 08, 2022
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Monthly rent |
|
|
$ 15,787
|
¥ 107,714
|
|
|
$ 2,045
|
¥ 14,500
|
|
|
$ 2,350
|
¥ 15,200
|
|
|
|
|
|
|
|
|
|
|
Deposit amount |
|
|
|
|
|
|
|
|
$ 16,400
|
¥ 115,311
|
|
|
|
|
|
|
|
|
|
|
|
|
Quarterly fee |
|
|
14,128
|
96,476
|
$ 29,000
|
¥ 202,352
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
New deposit |
|
|
$ 14,128
|
¥ 96,476
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total rent |
|
|
|
|
|
|
|
|
|
|
|
|
$ 122,253
|
¥ 848,620
|
$ 13,272
|
¥ 91,200
|
|
|
$ 13,355
|
¥ 91,200
|
$ 29,651
|
¥ 209,911
|
Increase in rent percentage |
|
|
|
|
|
|
|
|
3.00%
|
3.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
Annual rent first year |
|
|
|
|
|
|
|
|
$ 207,000
|
¥ 1,383,970
|
|
|
|
|
|
|
|
|
|
|
|
|
Annual rent second year |
|
|
|
|
|
|
|
|
202,800
|
1,425,909
|
|
|
|
|
|
|
|
|
|
|
|
|
Security deposit |
$ 7,670
|
¥ 115,311
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Operating Lease [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Commitments (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Expires date |
|
|
|
|
Oct. 07, 2022
|
Oct. 07, 2022
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Monthly rent |
|
|
|
|
$ 29,250
|
¥ 207,269
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Deposit amount |
|
|
|
|
|
|
|
|
$ 96,000
|
¥ 677,769
|
|
|
|
|
|
|
|
|
|
|
|
|
Property Service Agreement [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Commitments (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Deposit amount |
|
|
|
|
$ 29,000
|
¥ 202,352
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Hangzhou [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Commitments (Details) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total rent |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 172,575
|
¥ 1,178,463
|
|
|
|
|
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v3.23.3
Commitments (Details) - Schedule of Guo Hao Century Entered into a Lease for the Office in Hangzhou City
|
3 Months Ended |
Sep. 30, 2023
USD ($)
|
Sep. 30, 2023
CNY (¥)
|
5/10/2023 [Member] |
|
|
Commitments (Details) - Schedule of Guo Hao Century Entered into a Lease for the Office in Hangzhou City [Line Items] |
|
|
Start Date |
5/10/2023
|
5/10/2023
|
End Date |
8/9/2023
|
8/9/2023
|
Rent expense |
$ 6,060
|
¥ 43,786
|
8/10/2023 [Member] |
|
|
Commitments (Details) - Schedule of Guo Hao Century Entered into a Lease for the Office in Hangzhou City [Line Items] |
|
|
Start Date |
8/10/2023
|
8/10/2023
|
End Date |
11/9/2023
|
11/9/2023
|
Rent expense |
$ 9,139
|
¥ 66,038
|
11/10/2023 [Member] |
|
|
Commitments (Details) - Schedule of Guo Hao Century Entered into a Lease for the Office in Hangzhou City [Line Items] |
|
|
Start Date |
11/10/2023
|
11/10/2023
|
End Date |
2/9/2024
|
2/9/2024
|
Rent expense |
$ 9,139
|
¥ 66,038
|
2/10/2024 [Member] |
|
|
Commitments (Details) - Schedule of Guo Hao Century Entered into a Lease for the Office in Hangzhou City [Line Items] |
|
|
Start Date |
2/10/2024
|
2/10/2024
|
End Date |
5/9/2024
|
5/9/2024
|
Rent expense |
$ 8,940
|
¥ 64,602
|
5/10/2024 [Member] |
|
|
Commitments (Details) - Schedule of Guo Hao Century Entered into a Lease for the Office in Hangzhou City [Line Items] |
|
|
Start Date |
5/10/2024
|
5/10/2024
|
End Date |
8/9/2024
|
8/9/2024
|
Rent expense |
$ 9,139
|
¥ 66,038
|
8/10/2024 [Member] |
|
|
Commitments (Details) - Schedule of Guo Hao Century Entered into a Lease for the Office in Hangzhou City [Line Items] |
|
|
Start Date |
8/10/2024
|
8/10/2024
|
End Date |
11/9/2024
|
11/9/2024
|
Rent expense |
$ 9,139
|
¥ 66,038
|
11/10/2024 [Member] |
|
|
Commitments (Details) - Schedule of Guo Hao Century Entered into a Lease for the Office in Hangzhou City [Line Items] |
|
|
Start Date |
11/10/2024
|
11/10/2024
|
End Date |
2/9/2025
|
2/9/2025
|
Rent expense |
$ 9,139
|
¥ 66,038
|
2/10/2025 [Member] |
|
|
Commitments (Details) - Schedule of Guo Hao Century Entered into a Lease for the Office in Hangzhou City [Line Items] |
|
|
Start Date |
2/10/2025
|
2/10/2025
|
End Date |
5/9/2025
|
5/9/2025
|
Rent expense |
$ 8,841
|
¥ 63,884
|
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v3.23.3
Commitments (Details) - Schedule of Components of Lease Costs - USD ($)
|
3 Months Ended |
|
Sep. 30, 2023 |
Sep. 30, 2022 |
Jun. 30, 2023 |
Commitments (Details) - Schedule of Components of Lease Costs [Line Items] |
|
|
|
Operating lease expense |
$ 74,181
|
$ 203,111
|
|
Right-of-use assets |
65,854
|
|
$ 137,856
|
Lease liabilities - noncurrent |
17,781
|
|
$ 26,449
|
Commitments [Member] |
|
|
|
Commitments (Details) - Schedule of Components of Lease Costs [Line Items] |
|
|
|
Right-of-use assets |
65,854
|
137,856
|
|
Lease liabilities - current |
34,367
|
126,640
|
|
Lease liabilities - noncurrent |
$ 17,781
|
$ 26,449
|
|
Weighted average remaining lease term |
4 months 9 days
|
8 months 1 day
|
|
Weighted average discount rate |
6.25%
|
6.25%
|
|
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v3.23.3
Disposal of Subsidiary (Details)
|
3 Months Ended |
|
|
Sep. 30, 2023
USD ($)
$ / shares
|
Jul. 20, 2023
$ / shares
|
Jul. 20, 2023
¥ / shares
|
Jun. 30, 2023
USD ($)
|
Disposal of Subsidiary (Details) [Line Items] |
|
|
|
|
Gain on disposal |
$ 830,000
|
|
|
|
Selling price (in Dollars per share) | $ / shares |
$ 0.28
|
|
|
|
Existing subsidiaries outstanding |
$ 1,879,713
|
|
|
$ 1,310,306
|
Zhangxun [Member] |
|
|
|
|
Disposal of Subsidiary (Details) [Line Items] |
|
|
|
|
Sales to third party | (per share) |
|
$ 0.28
|
¥ 2
|
|
Gain on disposal |
1,520,000
|
|
|
|
Net assets |
2,350,000
|
|
|
|
Existing subsidiaries outstanding |
$ 1,520,000
|
|
|
|
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v3.23.3
Disposal of Subsidiary (Details) - Scheule of Write-off of the Company and Existing Subsidiaries
|
Sep. 30, 2023
USD ($)
|
Scheule of Write-off of the Company and Existing Subsidiaries [Abstract] |
|
Cash |
$ 34
|
Accounts receivable |
254,988
|
Other current assets |
50,406
|
Fixed assets, net |
10,012
|
Intangible assets, net |
344,629
|
Total assets |
660,069
|
Accounts payable |
530,260
|
Advance from customers |
94,126
|
Accrued liability and other payables |
749,156
|
Loan payables |
153,045
|
Total liabilities |
$ 1,526,587
|
X |
- DefinitionThe amount of advance from customers.
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v3.23.3
Disposal of Subsidiary (Details) - Schedule of Results Operations Relating to Discontinued Operations Zhangxun - USD ($)
|
3 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
Schedule of Results Operations Relating to Discontinued Operations Zhangxun [Abstract] |
|
|
Revenues |
|
$ 1,164,305
|
Cost of goods sold |
|
1,014,108
|
Gross profit |
|
150,197
|
Operating expenses |
|
|
Selling |
|
188,950
|
General and administrative |
|
165,485
|
Research and development |
|
156,704
|
Total operating expenses |
|
511,139
|
Loss from operations |
|
(360,942)
|
Gain on disposal |
833,546
|
0
|
Other income, net |
|
23,880
|
Gain (loss) before income tax |
833,546
|
(337,062)
|
Income tax |
|
|
Gain (loss) before noncontrolling interest |
833,546
|
(337,062)
|
Less: loss attributable to noncontrolling interest |
|
(101,759)
|
Net gain (loss) to the Company |
$ 833,546
|
$ (235,303)
|
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