[1]	This is based on the prior method before the ASU 2023-09 adoption.
[2]	There were no shares that have a dilutive effect for the years ended June 30, 2026 and 2025.

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Jun. 30, 2026	Jun. 30, 2025
CASH FLOWS FROM OPERATING ACTIVITIES:
NET LOSS	$ (52,689,938)	$ (9,020,136)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	46,139	47,732
Interest expense from convertible promissory notes		140,740
Amortization of operating right-of-use assets	1,915,826	214,313
Provision of credit losses	1,811,876	913,190
Stock-based compensation expenses	1,261,554	815,678
Change in fair value of earnout liabilities		(5,688,007)
(Gain) loss on disposal of equipment	(2,790)	3,400
Impairments of inventories	6,981,771
Impairments of right-of-use assets	25,855,427
Change in operating assets and liabilities:
Accounts receivable	(604,942)	(7,130,805)
Inventories	2,429,381	(10,918,667)
Advance to suppliers	23,584	1,227,448
Prepaid expenses and other current assets	1,045,964	(2,028,619)
Amount due from related parties - current	8,000	(7,860)
Security deposits	(500)	(1,125,107)
Accounts payable	7,312,418	24,848,127
Contract liabilities	1,909,028	(649,072)
Income taxes payable	(33,027)	(226,262)
Other payables and accrued liabilities	4,300,919	2,350,223
Other payable - related parties	(268,484)	(150,830)
Operating lease liabilities	(1,660,200)	(175,607)
Net cash used in operating activities	(357,994)	(6,560,121)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment		(68,336)
Proceeds from disposal of equipment	8,826	28,100
Net cash provided by (used in) investing activities	8,826	(40,236)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments to short-term loans		(291,208)
Principal payments of long-term loan	(23,743)	(17,820)
Proceeds from convertible promissory note		9,000,000
Proceeds from reverse recapitalization, net of payments of transaction costs		19,710,288
Proceeds from issuance of common stock through exercise of warrants		120,750
Proceeds from contribution from non-controlling interest stockholder	55
Payments for employee taxes related to stock compensation	(13,276)
Payment of redemption payable		(20,499,790)
Payments of deferred transaction costs		(131,400)
Net cash (used in) provided by financing activities	(36,964)	7,890,820
EFFECT OF EXCHANGE RATE CHANGES	(12,597)	(2,458)
NET CHANGE IN CASH	(398,729)	1,288,005
CASH, beginning of the year	1,875,453	587,448
CASH, end of the year	1,476,724	1,875,453
CASH AND RESTRICTED CASH, end of the year reconciliation:
Cash and cash equivalents	1,473,268	1,875,453
Restricted cash	3,456
CASH AND RESTRICTED CASH, end of the year	1,476,724	1,875,453
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for income tax	42,329	850
Cash paid for interest	5,594,233	2,507,745
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Initial recognition of operating right-of-use assets and lease liabilities	38,256,080	750,338
Modification of operating right-of-use assets and lease liabilities		121,655
Conversion of convertible promissory notes into common stock		15,408,685
Reverse recapitalization transaction costs net against additional-paid in capital		893,577
Deferred transaction costs included in other payables and accrued liabilities		300,000
Initial recognition of earnout liabilities		5,688,007
Conversion from employee advance to receivable from a third party		$ 19,500

Consolidated Balance Sheets - USD ($)	Jun. 30, 2026	Jun. 30, 2025
CURRENT ASSETS
Cash	$ 1,473,268	$ 1,875,453
Restricted cash	3,456
Accounts receivable, net of allowance for credit losses of $1,888,104 and $595,907, as of June 30, 2026 and 2025, respectively	6,099,537	6,786,792
Inventories	3,275,587	12,686,739
Advance to suppliers	431,258	454,842
Prepaid expenses and other receivables, net of allowance for credit losses of $836,931 and $317,282, as of June 30, 2026 and 2025, respectively	272,170	1,837,812
Total Current Assets	11,555,276	23,649,638
PROPERTY AND EQUIPMENT, NET	79,547	131,722
NON-CURRENT ASSETS
Operating right-of-use assets	11,548,265	1,063,438
Security deposits	1,155,516	1,155,016
Total Non-current Assets	12,703,781	2,218,454
Total Assets	24,338,604	25,999,814
CURRENT LIABILITIES
Accounts payable	33,557,405	26,244,987
Other payables and accrued liabilities	7,870,957	3,570,959
Contract liabilities	1,909,406	378
Income taxes payable	43,716	76,743
Current maturity of long-term loan	24,826	23,743
Operating lease liabilities - current	2,291,947	211,525
Total Current Liabilities	45,702,690	30,401,252
NON-CURRENT LIABILITIES
Operating lease liabilities - non-current	35,405,285	889,827
Long-term loan - non-current	48,592	73,418
Total Non-current Liabilities	35,453,877	963,245
Total Liabilities	81,156,567	31,364,497
COMMITMENTS AND CONTINGENCIES (See Note 18)
STOCKHOLDERS’ DEFICIT
Common stock, $0.0001 par value, 50,000,000 shares authorized as of June 30, 2026 and 2025; 7,041,192 and 6,780,597 shares issued and outstanding as of June 30, 2026 and 2025, respectively	704	678
Additional paid-in capital	15,934,957	14,686,705
Accumulated deficit	(72,736,998)	(20,047,064)
Accumulated other comprehensive loss	(16,677)	(5,002)
Total Foxx Development Holdings Inc. Stockholders’ Deficit	(56,818,014)	(5,364,683)
Non-controlling interests	51
Total Stockholders’ Deficit	(56,817,963)	(5,364,683)
Total Liabilities and Stockholders’ Deficit	24,338,604	25,999,814
Related Party
CURRENT ASSETS
Prepaid expenses - related party		8,000
CURRENT LIABILITIES
Other payable - related parties	$ 4,433	$ 272,917