Color Star Technology (ADD) 20-F 17 Oct 24 2024 FY Annual report (foreign) Financial data

Cover

Cover	12 Months Ended
	Jun. 30, 2024 shares
Document Information [Line Items]
Document Type	20-F
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Financial Statement Error Correction [Flag]	false
Document Shell Company Report	false
Entity Interactive Data Current	Yes
Document Accounting Standard	U.S. GAAP
ICFR Auditor Attestation Flag	false
Amendment Flag	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Entity Information [Line Items]
Entity Registrant Name	Color Star Technology Co., Ltd.
Entity Central Index Key	0001747661
Entity File Number	333-226308
Entity Incorporation, State or Country Code	E9
Current Fiscal Year End Date	--06-30
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	80 Broad Street
Entity Address, Address Line Two	5th Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Country	US
Entity Address, Postal Zip Code	10005
Entity Listings [Line Items]
Title of 12(b) Security	Class A Ordinary Shares, par value $0.04
Trading Symbol	ADD
Security Exchange Name	NASDAQ
Class A Ordinary Shares
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding	51,212,384
Class B Ordinary Shares
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding	1,200,000
Business Contact [Member]
Entity Contact Personnel [Line Items]
Contact Personnel Name	Louis Luo
Entity Address, Address Line One	80 Broad Street
Entity Address, Address Line Two	5th Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10005
Entity Phone Fax Numbers [Line Items]
City Area Code	(929)
Local Phone Number	317-2699

Audit Information

Audit Information	12 Months Ended
	Jun. 30, 2024
Auditor [Table]
Auditor Name	Audit Alliance LLP
Auditor Firm ID	3487
Auditor Location	Singapore

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2024	Jun. 30, 2023
CURRENT ASSETS:
Cash and cash equivalents	$ 20,218	$ 239,473
Accounts receivable,net	1,230,000
Other receivables, net	375,000	5,500,332
Prepayments	8,847,894	10,307,226
Total current assets	10,473,112	16,047,031
NON-CURRENT ASSETS
Plant and equipment, net	3,827	17,028
Intangible assets, net	17,006,083	13,966,083
Right-of-use asset	108,626
Prepayments - non-current		12,061
Total non-current assets	17,118,536	13,995,172
Total assets	27,591,648	30,042,203
CURRENT LIABILITIES:
Accounts payable	3,270,945	3,270,945
Other payables and accrued liabilities	3,955,301	1,474,823
Other payables - related parties	761,197	580,000
Lease liability - current	194,878
Convertible notes payable, net of debt issuance costs of $100,000	875,000
Total current liabilities	9,057,321	5,325,768
NON-CURRENT LIABILITIES:
Lease liability - non-current	8,583
Total non-current liabilities	8,583
Total liabilities	9,065,904	5,325,768
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY:
Additional paid-in-capital	228,523,395	213,146,190
Deferred stock compensation	(9,778)	(3,857,367)
Accumulated deficit	(212,084,368)	(185,220,028)
Total shareholders’ equity	18,525,744	24,716,435
Total liabilities and shareholders’ equity	27,591,648	30,042,203
Related Parties
CURRENT LIABILITIES:
Other payables - related parties	761,197	580,000
Class A ordinary shares
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	2,048,495	599,640
Class B ordinary shares
SHAREHOLDERS’ EQUITY:
Ordinary shares, value	$ 48,000	$ 48,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Convertible notes payable, net of debt issuance costs (in Dollars)	$ 100,000	$ 100,000
Class A ordinary shares
Ordinary shares, par value (in Dollars per share)	$ 0.04	$ 0.04
Ordinary shares, shares authorized	700,000,000	700,000,000
Ordinary shares, shares issued	51,212,384	14,991,012
Ordinary shares, shares outstanding	51,212,384	14,991,012
Class B ordinary shares
Ordinary shares, par value (in Dollars per share)	$ 0.04	$ 0.04
Ordinary shares, shares authorized	100,000,000	100,000,000
Ordinary shares, shares issued	1,200,000	1,200,000
Ordinary shares, shares outstanding	1,200,000	1,200,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)		12 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
REVENUE		$ 2,830,442		$ 16,519,081
COST OF REVENUE		1,993,400		8,546,840
GROSS PROFIT		837,042		7,972,241
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES		(7,064,066)	(15,017,532)	(13,861,742)
PROVISION FOR EXPECTED CREDIT LOSSES		(16,911,882)	(9,850,811)
RESEARCH AND DEVELOPMENT EXPENSES			(121,580)	(68,275,869)
STOCK COMPENSATION EXPENSE		(3,868,649)	(3,493,563)	(4,732,700)
IMPAIRMENT LOSS OF LONG-LIVED ASSETS			(9,357,062)
LOSS FROM OPERATIONS		(27,007,555)	(37,840,548)	(78,898,070)
OTHER INCOME (EXPENSE), NET
Other income, net		333,333	(2,844)	1,696,984
Interest income				1
Amortization of debt issuance costs		(100,000)
Finance expense		(90,118)	(6,273)	(7,033)
TOTAL OTHER INCOME (EXPENSE), NET		143,215	(9,117)	1,689,952
LOSS BEFORE PROVISION FOR INCOME TAXES		(26,864,340)	(37,849,665)	(77,208,118)
PROVISION FOR INCOME TAXES
NET LOSS		$ (26,864,340)	$ (37,849,665)	$ (77,208,118)
Weighted average number of shares*
Basic (in Shares)	[1]	38,081,213	9,167,238	3,880,561
Diluted (in Shares)	[1]	38,081,213	9,167,238	3,880,561
Loss per share - basic and diluted*
Basic (in Dollars per share)	[1]	$ (0.71)	$ (4.13)	$ (19.9)
Diluted (in Dollars per share)	[1]	$ (0.71)	$ (4.13)	$ (19.9)
[1]Giving retroactive effect to the 40-for-1 reverse share split on September 26, 2022 and the alteration of the authorized issued share capital from ordinary shares into Class A and Class B ordinary shares on March 24, 2023

Consolidated Statements of Chan

Consolidated Statements of Change in Shareholders’ Equity - USD ($)		Ordinary shares Class A		Ordinary shares Class B		Ordinary shares	Additional paid-in capital	Deferred share compensation	Accumulated deficit	Class A	Class B	Total
Balance at Jun. 30, 2021		$ 110,357	[1]		[1]		$ 147,684,772	$ (682,383)	$ (70,162,245)			$ 76,950,501
Balance (in Shares) at Jun. 30, 2021	[1]	2,758,920
Sale of ordinary shares		$ 72,625	[1]		[1]		43,864,577					43,937,202
Sale of ordinary shares (in Shares)	[1]	1,815,624
Ordinary shares issued for compensation		$ 8,625	[1]		[1]		4,242,670	(86,260)				4,165,035
Ordinary shares issued for compensation (in Shares)	[1]	215,625
Ordinary shares issued for exercise of warrants		$ 151	[1]		[1]		31,328					31,479
Ordinary shares issued for exercise of warrants (in Shares)	[1]	3,775
Forfeiture of unvested restricted ordinary shares			[1]		[1]		(168,000)	168,000
Stock compensation expense			[1]		[1]			567,665				567,665
Net loss			[1]		[1]				(77,208,118)	$ (77,208,118)		(77,208,118)
Additional ordinary shares of round up adjustment due to retroactive effect of the 40-for-1 reverse share		$ 1,030	[1]		[1]		(1,030)
Additional ordinary shares of round up adjustment due to retroactive effect of the 40-for-1 reverse share (in Shares)	[1]	25,756
Balance at Jun. 30, 2022		$ 192,788	[1]		[1]		195,654,317	(32,978)	(147,370,363)			48,443,764
Balance (in Shares) at Jun. 30, 2022	[1]	4,819,700
Sale of ounits		$ 70,000	[1]		[1]		4,948,985					5,018,985
Sale of ounits (in Shares)	[1]	1,750,000
Sale of ordinary shares		$ 48,000	[1]		[1]		1,452,000					1,500,000
Sale of ordinary shares (in Shares)	[1]	1,200,000
Ordinary shares issued for acquisition of intangible assets		$ 96,000	[1]		[1]		3,504,000					3,600,000
Ordinary shares issued for acquisition of intangible assets (in Shares)	[1]	2,400,000
Ordinary shares issued for services		$ 132,000	[1]		[1]		4,245,000	(3,800,125)				576,875
Ordinary shares issued for services (in Shares)	[1]	3,300,000
Ordinary shares issued for compensation		$ 92,000	[1]		[1]		2,861,410	(123,290)				2,830,120
Ordinary shares issued for compensation (in Shares)	[1]	2,300,000
Ordinary shares issued for exercise of warrants		$ 16,852	[1]		[1]		492,936					509,788
Ordinary shares issued for exercise of warrants (in Shares)	[1]	421,312
Conversion of Class A ordinary shares into Class B shares		$ (48,000)	[1]	$ 48,000	[1]
Conversion of Class A ordinary shares into Class B shares (in Shares)	[1]	(1,200,000)		1,200,000
Forfeiture of unvested restricted ordinary shares			[1]		[1]		(12,458)	12,458
Stock compensation expense			[1]		[1]			86,568				86,568
Net loss			[1]		[1]				(37,849,665)	(36,519,400)	$ (1,330,265)	(37,849,665)
Balance at Jun. 30, 2023		$ 599,640	[1]	$ 48,000	[1]		213,146,190	(3,857,367)	(185,220,028)			24,716,435
Balance (in Shares) at Jun. 30, 2023	[1]	14,991,012		1,200,000
Sale of ounits (in Shares)						25,756
Sale of ordinary shares		$ 184,800	[1]		[1]		1,195,200					1,380,000
Sale of ordinary shares (in Shares)		4,620,000			[1]
Ordinary shares issued for acquisition of intangible assets		$ 960,000	[1]		[1]		6,240,000					7,200,000
Ordinary shares issued for acquisition of intangible assets (in Shares)	[1]	24,000,000
Ordinary shares issued for acquisition of concert cooperation rights		$ 256,000			[1]		7,744,000					8,000,000
Ordinary shares issued for acquisition of concert cooperation rights (in Shares)		6,400,000			[1]
Cashless exercise of warrants into ordinary shares		$ 2,165			[1]		(2,165)
Cashless exercise of warrants into ordinary shares (in Shares)		54,122			[1]
Conversion of convertible notes payable into ordinary shares		$ 45,890			[1]		179,110					225,000
Conversion of convertible notes payable into ordinary shares (in Shares)		1,147,250			[1]
Stock compensation expense			[1]		[1]		21,060	3,847,589				3,868,649
Net loss			[1]		[1]				(26,864,340)	$ (26,017,802)	$ (846,538)	(26,864,340)
Balance at Jun. 30, 2024		$ 2,048,495	[1]	$ 48,000	[1]		$ 228,523,395	$ (9,778)	$ (212,084,368)			$ 18,525,744
Balance (in Shares) at Jun. 30, 2024	[1]	51,212,384		1,200,000
[1]Giving retroactive effect to the 40-for-1 reverse share split on September 26, 2022 and the alteration of the authorized issued share capital from ordinary shares into Class A and Class B ordinary shares on March 24, 2023

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (26,864,340)	$ (37,849,665)	$ (77,208,118)
Adjustments to reconcile net loss to net cash used in operating activities:
Provision for expected credit losses	16,911,882	9,850,811
Depreciation	13,201	13,200	1,445,573
Amortization of intangible assets	4,160,000	5,843,813	4,450,895
Amortization of right of use asset	89,566
Research and development expenses			52,000,000
Stock compensation expense	3,868,649	3,493,563	4,732,700
Impairment loss of long-lived assets		9,357,062
Gain on disposal of equipment			(94,984)
Amortization of debt issuance costs	100,000
Changes in operating assets and liabilities
Accounts receivable	(1,230,000)	157,170	683,730
Other receivables	(11,786,550)	1,318,718	8,900
Prepayments	9,471,393	(152,623)	(15,964,364)
Accounts payable		(500,000)	3,770,945
Lease liabilities	5,269
Other payables and accrued liabilities	2,480,478	589,222	368,466
Deferred revenue			(3,596,821)
Net cash used in operating activities	(2,780,452)	(7,878,729)	(29,403,078)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of equipment			(39,602)
Purchase of intangible assets			(15,180,000)
Proceeds from sales of equipment			999,950
Net cash used in investing activities			(14,219,652)
CASH FLOWS FROM FINANCING ACTIVITIES:
Borrowings from related parties	181,197	217,116	352,173
Proceeds from a convertible note, net of debt issuance costs	1,000,000
Proceeds from issuance of units, net of offering costs		5,018,985
Proceeds from issuance of ordinary shares, net of offering costs	1,380,000	1,500,000	43,937,202
Proceeds from exercise of warrants		509,788	31,479
Net cash provided by financing activities	2,561,197	7,245,889	44,320,854
NET CHANGE IN CASH AND CASH EQUIVALENTS	(219,255)	(632,840)	698,124
CASH AND CASH EQUIVALENTS, beginning of year	239,473	872,313	174,189
CASH AND CASH EQUIVALENTS, end of year	20,218	239,473	872,313
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest expense
Cash paid for income tax
NON-CASH TRANSACTIONS OF INVESTING AND FINANCING ACTIVITIES:
Initial recognition of operating right of use asset and lease liability	198,192		3,818,000
Ordinary shares issued for prepayments on concert cooperation rights	8,000,000
Ordinary shares issued for acquisition of intangible assets	7,200,000	3,600,000	1,550,000
Transfer of prepayments to intangible assets			2,565,527
Unpaid receivable from disposal of equipment			6,819,050
Cashless exercise of warrants into ordinary shares	2,165
Conversion of convertible notes payable into ordinary shares	$ 225,000

Organization and Description of

Organization and Description of Business	12 Months Ended
	Jun. 30, 2024
Organization and Description of Business [Abstract]
Organization and description of business	Note 1 – Organization and description of business Color Star Technology Co., Ltd. (the “Company” or “Color Star”) is an entertainment and education company which provides online entertainment performances and online music education services via its wholly-owned subsidiary, Color Star DMCC (“DMCC”). The Company was founded as an unincorporated business on September 1, 2005, under the name TJS Wood Flooring, Inc., and became a C-corporation in the State of Delaware on February 15, 2007. On April 29, 2008, TJS Wood Flooring, Inc. changed its name to China Advanced Construction Materials Group, Inc. (“CADC Delaware”). On August 1, 2013, CADC Delaware consummated a reincorporation merger with its newly formed wholly-owned subsidiary, China Advanced Construction Materials Group, Inc. (“CADC Nevada”), a Nevada corporation, with CADC Delaware merging into CADC Nevada and CADC Nevada being the surviving company, for the purpose of changing CADC Delaware’s state of incorporation from Delaware to Nevada. On December 27, 2018, CADC Nevada was merged with and into China Advanced Construction Materials Group, Inc. (“CADC Cayman”), a Cayman Islands corporation, whereupon the separate existence of CADC Nevada ceased and CADC Cayman continued as the surviving entity. As a result of the reincorporation, the Company is governed by the laws of the Cayman Islands. On November 22, 2021, Color China changed its name from “Color China Entertainment Limited” to “Color Sky Entertainment Limited.” CACM Group NY, Inc. On August 20, 2018, CACM Group NY, Inc. (“CACM”) was incorporated in the State of New York and is 100% owned by the Company. Prior to September 2023, the Company is using CACM as its headquarters and as a holding company in the United States of America. Starting in September 2023, CACM has begun to provide construction management consulting services. Color Sky The ongoing COVID-19 pandemic has claimed hundreds of thousands of lives and caused massive global health and economic crisis, while also causing large-scale social and behavioral changes in societies. Online entertainment and online education are experiencing enormous growth which the Company believes will last long after the pandemic. In order to expand the Company’s global reach and to enter into an online business, on May 7, 2020, the Company entered into a Share Exchange Agreement (“Exchange Agreement”) with Color Sky Entertainment Limited (“Color Sky”), a Hong Kong limited company, and shareholders of Color Sky (the “Sellers”), pursuant to which, among other things and subject to the terms and conditions contained therein, the Company acquired all of the outstanding issued shares in Color Sky from the sellers (the “Acquisition”). Pursuant to the Exchange Agreement, in exchange for all of the outstanding shares of Color Sky, the Company agreed to issue 115,834 ordinary shares of the Company and paid an aggregate of $2,000,000 to the Sellers. On June 3, 2020, the Acquisition was consummated and the Company issued 115,834 ordinary shares of the Company to the Sellers and closed on the same date. Since Color Sky had no business operations other than holding a significant collection of music performance specific equipment, the transaction has been treated as an acquisition of assets, as it did not meet the definition of a business. The Company plans to make Color Sky an emerging online performance and online music education provider with a significant collection of performance specific assets -- leveraging professional experience of the Company’s new Chief Executive Officer (“CEO”) who has established good relationships with major record companies, renowned artists and entertainment agencies around the world. Color Sky is in the process of building an online entertainment and music education platform featuring artists and professional producers as its lead instructors. Color Sky officially launched its online cultural entertainment platform, Color World, globally on September 10, 2020. The Color World platform (or online education academy App) has not only celebrity lectures, but also celebrity concert videos, celebrity peripheral products, such as celebrity branded merchandise, and artist interactive communication. On January 11, 2023, the Company, Color Sky, and Tian Jie (the “Purchaser”), entered into a certain share purchase agreement (the “Disposition SPA”). Pursuant to the Disposition SPA, the Purchaser agreed to purchase Color Sky in exchange for no consideration. Upon the closing of the transaction (the “Disposition”) contemplated by the Disposition SPA, the Purchaser will become the sole shareholder of Color Sky and as a result, assume all assets and liabilities of Color Sky. The Disposition closed on February 3, 2023 after the satisfaction of all closing conditions. The Disposition resulted in the recognition of a loss of $2,844 that is recorded in the accompanying consolidated statements of operations and comprehensive income (loss) in the caption of “other (expense) income, net” during the year ended June 30, 2023. The purpose of the Disposition was to transfer its Color Sky’s existing business from Hong Kong to United Arab Emirates under Color Star DMCC (“DMCC”). As DMCC has significant continuing involvement in its online cultural entertainment platform and the music industry business, this restructuring did not constitute a strategic shift that will have a major effect on the Company’s operations and financial results. Therefore, the results of operations for Color Sky were not reported as discontinued operations under the guidance of Accounting Standards Codification 205. Modern Pleasure International Limited On June 18, 2021, Modern Pleasure International Limited (“Modern Pleasure”), a limited liability company, was incorporated in Hong Kong and is wholly established and owned by the Company. On December 16, 2022, Modern Pleasure was dissolved. Color Metaverse Pte. Ltd. On February 21, 2022, Color Metaverse Pte. Ltd. (“Color Metaverse”), a private company limited by shares, was incorporated in Singapore and is wholly established and owned by the Company. As of the date of this report, Color Metaverse has not commenced operations. Color Star Technology Ohio Inc. On August 11, 2022, Color Star Technology Ohio Inc. (“Color Star Ohio”) was incorporated in the State of Ohio and is 100% owned by the Company. As of the date of this report, Color Star Ohio has not commenced operations. Color Star DMCC On January 23, 2023, DMCC was incorporated in the United Arab Emirates with share capital of AED 50,000 divided into 50 Shares of AED 1,000 nominal value and is 100% owned by the Company. DMCC was established to carry out the music industry business in Color Sky after the Disposition. Model Queen Limited On August 9, 2023, Model Queen Limited (“Model Queen”) was incorporated in Hong Kong Special Administrative Region and is 100% owned by the Company. As of the date of this report, Model Queen has not commenced operations. Hainan Yuhai Entertainment Co. Ltd. On September 14, 2023, Hainan Yuhai Entertainment Co. Ltd. (“Color Star Hainan”) was incorporated in the Hainan Province of the People’s Republic of China (PRC) with registered capital of RMB 5.0 million and is 100% owned by Model Queen. Color Star Hainan was established to carry out the entertainment industry business in PRC. As of the date of this report, Color Star Hainan has not commenced operations.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Jun. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Summary of significant accounting policies	Note 2 – Summary of significant accounting policies Going concern uncertainty The Company had an accumulated deficit of approximately $212.1 million as June 30, 2024 and had a net loss of approximately $26.9 million for the year ended June 30, 2024. In connection with the Company’s assessment of going concern considerations in accordance with Financial Accounting Standard Board’s Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” the Company has incurred recurring operating losses and negative cash flows from operating activities and has an accumulated deficit, management has determined that these conditions raise substantial doubt about the Company’s ability to continue as a going concern. If the Company is unable to generate sufficient cash flow within the normal operating cycle of a twelve month period to pay for its future payment obligations, the Company may be required to curtail or cease its operations. Management is trying to alleviate the going concern risk through obtaining additional equity financing to support its working capital, to improve its operating results by adding its construction management consulting business and implementing subscription fees for its Color World App users beginning in December 2024. However, there is no assurance that management will be successful in their future plans. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis of presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These consolidated financial statements include the accounts of all the directly and indirectly owned subsidiaries listed below. All intercompany transactions and balances have been eliminated in consolidation. Principles of consolidation The consolidated financial statements reflect the activities of the following subsidiaries. All material intercompany transactions and balances have been eliminated. Subsidiaries Place incorporated Ownership CACM New York, USA 100% Color Sky (1) Hong Kong 100% Modern Pleasure (2) Hong Kong 100% Color Metaverse Singapore 100% Color Star Ohio Ohio, USA 100% DMCC United Arab Emirates 100% Model Queen Limited Hong Kong 100% Color Star Hainan PRC 100% (1) Disposed on February 3, 2023 (2) Dissolved on December 16, 2022 Use of estimates and assumptions The preparation of consolidated financial statements 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. The significant estimates and assumptions made in the preparation of the Company’s consolidated financial statements include the allowance for credit losses of accounts receivable and other receivables, stock-based compensation, and fair value and useful lives of property, plant and equipment and intangible assets. Actual results could be materially different from those estimates. Revenue recognition The Company follows the Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) 2014-09 Revenue from Contracts with Customers (ASC 606) to recognize its revenue for all period presented. The core principle underlying this ASU is that the Company recognizes its 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 requires 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 to be recognized at a point in time comprise principally of music performance performed or education services provided. The Company’s revenue streams to be recognized over a period of time comprise of its platform subscribed membership fees which is recognized over the subscription period. The ASU requires the use of a five-step model to recognize revenue from customer contracts. The five-step model requires that 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 the performance obligation. The application of the five-step model to the revenue streams compared to the prior guidance did not result in significant changes in the way the Company records its revenue. Upon adoption, the Company evaluated its revenue recognition policy for all revenue streams within the scope of the ASU under previous standards and using the five-step model under the new guidance and confirmed that there were no material differences in the pattern of revenue recognition. The Company accounts for a contract with a customer when the contract is committed in writing, the rights of the parties, including payment terms, are identified, the contract has commercial substance and consideration to collect is substantially probable. The Company offered the following services: (a) Concerts and Entertainment Events Sale of concerts and entertainment events is accounted for as a single performance obligation which is satisfied at a point in time on the day of the events. (b) Construction Management Consulting Services Sale of construction management consulting services is accounted for as a single performance obligation which is satisfied at a point in time at the time the services are performed. (c) Online Music Education Academy Subscription For the year ended June 30, 2022, the Company earns its online education academy revenues from its customers for subscription for services to be delivered over a period of time, the receipt is initially recorded as “deferred revenue” on the consolidated balance sheets and revenue is recognized ratably over the membership period as services are rendered, usually one year. Membership services revenue also includes fees earned from subscribing members for on-demand content purchases and early access to premium content. The Company is principal in its relationships where its partners, including artist agents, mobile operators, internet service providers and online payment agencies, provide access to the membership services or payment processing services as the Company retains control over its service delivery to its subscribing members. Typically, payments made to its partners, are recorded as cost of revenues and as research and development expenses prior to any revenues being generated in this revenue stream. In July 2021, the Company no longer required its subscribers to pay for the annual subscription fee. Revenues in connection with the on-demand contents are recognized at a point in time when the subscription fee was paid to stream the on-demand contents As a practical expedient, the Company elects to record the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that the entity otherwise would have recognized is one year or less. Information of revenues is as follows: For the Years Ended June 30, 2024 2023 2022 Concerts and entertainment events $ 2,722,642 $ - $ - Construction management consulting services 107,800 - - Online music education academy subscription - - 16,519,081 Total revenue $ 2,830,442 $ - $ 16,519,081 Financial instruments US GAAP specifies a hierarchy of valuation techniques for determining the fair value of financial instruments and related fair value measurements based upon whether the inputs to those valuation techniques reflect assumptions other market participants would use based upon market data obtained from independent sources (observable inputs). The valuation hierarchy requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. In accordance with FASB ASC 820, the following summarizes the fair value hierarchy: The three levels of inputs 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 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. Financial instruments included in current assets and current liabilities are reported in the consolidated balance sheets at face value or cost, which approximate fair value because of the short period of time between the origination of such instruments and their expected realization and their current market rates of interest. Cash and cash equivalents The Company considers all highly liquid investments with the original maturity of three months or less at the date of purchase to be cash equivalents. Accounts receivable, net Accounts receivable include receivables from Color World platform subscription fees due from App payment collections agent and from entertainment event sales, net of an allowance for credit losses. Accounts receivable are recorded at subscription fees and entertainment event sales amount received from the Company’s customers, and do not bear interest. Allowance for credit losses for accounts receivable is established based on various factors including historical payments and current economic trends. The Company reviews its allowance for accounts receivable by assessing individual accounts receivable over a specific aging and amount. All other balances are pooled based on historical collection experience. The estimate of expected credit losses is based on information about past events, current economic conditions, and forecasts of future economic conditions that affect collectability. Accounts receivable are written off on a case-by-case basis after exhaustive efforts at collection are made, net of any amounts that may be collected. Other receivables Other receivables primarily include security deposit, receivables from sale of concert rights, and receivables from vendors upon cancellation of concerts, net of an allowance for credit losses. Allowance for credit losses for other receivables is established based on various factors including historical payments and current economic trends. The Company reviews its allowance for other receivables by assessing individual other receivables over a specific aging and amount. All other balances are pooled based on historical collection experience. The estimate of expected credit losses is based on information about past events, current economic conditions, and forecasts of future economic conditions that affect collectability. Other receivables are written off on a case-by-case basis after exhaustive efforts at collection are made, net of any amounts that may be collected. Prepayments, current Prepayments, current include funds deposited or advanced to outside vendors for future performance obligations, program license fees and service fees. As a standard practice in the music performance industry, many of the Company’s vendors require a certain amount to be deposited with them as a guarantee that the Company will complete its purchases on a timely basis. The Company has legally binding contracts with its vendors, the prepayments will be used to offset performance fees, program license fees, purchase price or service fees, and the amounts are refundable and bear no interest if outside vendors breach the contracts. Prepayments, non-current Prepayments, non-current represent cash deposited or advanced for software development expenditure. Property, plant and equipment, net Property, plant and equipment are stated at cost or at fair value of the identifiable assets acquired on the acquisition date less accumulated depreciation and impairment loss. Expenditures for maintenance and repairs are charged to operations as incurred while additions, renewals and improvements are capitalized. Depreciation is provided over the estimated useful life of each class of depreciable assets and is computed using the straight-line method with 0%-5% residual value. The estimated useful lives of assets are as follows: Useful life Office equipment 3 years Intangible assets, net Intangible assets are stated at cost, less accumulated amortization. Amortization expense is recognized on the straight-line basis over the estimated useful lives of the assets. The Company has obtained copyrights to use the online education academy courses for 3 years to unlimited years. The Company amortizes the copyrights with limited useful life over their useful life using the straight-line method and amortizes the copyrights with unlimited useful life over 5 years, which the copyrights are expected to contribute to the revenue of the Company’s online education academy App. Accounting for long-lived assets The Company classifies its long-lived assets into: (i) office equipment and (ii) intangible assets. Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be fully recoverable. It is possible that these assets could become impaired as a result of technological or other industry changes. If circumstances require a long-lived asset or asset group to be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques, including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary. If the value of an asset is determined to be impaired, the impairment to be recognized is measured in the amount by which the carrying amount of the asset exceeds the fair value of the asset. Assets to be disposed of are reported at the lower of the carrying amount or the fair value, less disposition costs. There were $0, $9,357,062, and $0 impairment charges for the years ended June 30, 2024, 2023 and 2022, respectively. Competitive pricing pressures and changes in interest rates could materially and adversely affect the Company’s estimates of future net cash flows to be generated by the long-lived assets, and thus could result in future impairment losses. Accounts payable Accounts payable represents royal fees payable to the Company’s vendor which was incurred from the revenues generated of its on-demand contents in the Color World Platform. Leases The Company accounts for leases in accordance with ASC 842 “Leases”. Operating lease right-of-use (“ROU”) assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. Since the implicit rate for the Company’s leases is not readily determinable, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The incremental borrowing rate is the rate of interest that the Company would have to pay to borrow, on a collateralized basis, an amount equal to the lease payments, in a similar economic environment and over a similar term. Lease terms used to calculate the present value of lease payments generally do not include any options to extend, renew, or terminate the lease, as the Company does not have reasonable certainty at lease inception that these options will be exercised. The Company generally considers the economic life of its operating lease ROU assets to be comparable to the useful life of similarly owned assets. The Company has elected the short-term lease exception, therefore operating lease ROU assets and liabilities do not include leases with a lease term of twelve months or less. Its leases generally do not provide a residual guarantee. The operating lease ROU asset also excludes lease incentives. Lease expense is recognized on a straight-line basis over the lease term. Leases with an initial term of 12 months or less are not recorded on the balance sheet as operating lease ROU assets and lease liabilities. The Company reviews the impairment of its ROU assets consistent with the approach applied for its other long-lived assets. The Company reviews the recoverability of its long-lived assets when events or changes in circumstances occur that indicate that the carrying value of the asset may not be recoverable. The assessment of possible impairment is based on its ability to recover the carrying value of the asset from the expected undiscounted future pre-tax cash flows of the related operations. The Company has elected to include the carrying amount of operating lease liabilities in any tested asset group and include the associated operating lease payments in the undiscounted future pre-tax cash flows. Convertible notes Upon adoption of ASU 2020-06 on July 1, 2021, the elimination of the beneficial conversion feature (“BCF”) and cash conversion models in ASC 470-20 that requires separate accounting for embedded conversion features in convertible instruments results in the convertible debt instruments being recorded as a single liability (i.e., there is no separation of the conversion feature, and all proceeds are allocated to the convertible debt instruments as a single unit of account). Unless conversion features are derivatives that must be bifurcated from the host contracts in accordance with ASC 815-15 or, in the case of convertible debt, if the instruments are issued with a substantial premium, in the latter case, ASC 470-20-25-13 requires the substantial premium to be attributable to the conversion feature and recorded in additional paid-in capital (APIC). Research and development Research and development expenses include website or app development expenditure costs, salaries and other compensation-related expenses to the Company’s research and product development personnel and related expenses for the Company’s research and product development team. The Company expenses all costs that are incurred in connection with the planning and implementation phases of development, and costs that are associated with maintenance of the existing website or app for internal use. Stock-based compensation The Company records stock-based compensation expense for employees at fair value on the grant date and recognizes the expense over the employee’s requisite service period. The Company’s expected volatility assumption is based on the historical volatility of the Company’s stock. The expected life assumption is primarily based on historical exercise patterns and employee post-vesting termination rate. The risk-free interest rate for the expected term of an option is based on the U.S. Treasury yield curve in effect at the time of grant. The expected dividend yield is based on the Company’s current and expected dividend policy. The Company records stock-based compensation expense for non-employees at fair value on the grant date and recognizes the expense over the service provider’s requisite service period. Income taxes The Company accounts for income taxes in accordance with FASB ASC 740, “Income Taxes,” which requires the Company to use the asset and liability method of accounting for income taxes. Under the asset and liability method, deferred income taxes are recognized for the tax consequences of temporary differences by applying enacted statutory tax rates applicable to future years to differences between financial statement carrying amounts and the tax bases of existing assets and liabilities and operating loss and tax credit carry forwards. Under this accounting standard, the effect on deferred income taxes of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recognized if it is more likely than not that some portion, or all of, a deferred tax asset will not be realized. ASC 740-10, “Accounting for Uncertainty in Income Taxes,” defines uncertainty in income taxes and the evaluation of a tax position as a two-step process. The first step is to determine whether it is more likely than not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigation based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position is measured at the largest amount of benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the period incurred. United States federal, state and local income tax returns for the years of 2021 to 2023 are subject to examination by any applicable tax authorities. Loss per share The Company reports earnings (loss) per share in accordance with U.S. GAAP, which requires presentation of basic and diluted earnings (loss) per share in conjunction with the disclosure of the methodology used in computing such earnings per share. Basic loss per share is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the year using the two-class method. Using the two-class method, net loss is allocated between ordinary shares and other participating securities (i.e. preference shares) based on their participating rights. Diluted loss per share takes into account the potential dilution that could occur if securities or other contracts, such as warrants, options, restricted stock-based grants and convertible preferred stock, to issue ordinary shares were exercised and converted into ordinary shares. Ordinary share equivalents having an anti-dilutive effect on loss per share are excluded from the calculation of diluted loss per share. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be 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 ordinary shares at the average market price during the period. When the Company has a loss, no potential dilutive items are included since they would be antidilutive. Stock dividends or stock splits are accounted for retroactively if the stock dividends or stock splits occur during the period, or retroactively if the stock dividends or stock splits occur after the end of the period but before the release of the financial statements, by considering it effective as of the beginning of the earliest period presented. Recent Accounting Pronouncements In December 2023, the FASB issued Accounting Standards Update No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”), which modifies the rules on income tax disclosures to require entities to disclose (1) specific categories in the rate reconciliation, (2) the income or loss from continuing operations before income tax expense or benefit (separated between domestic and foreign) and (3) income tax expense or benefit from continuing operations (separated by federal, state and foreign). ASU 2023-09 also requires entities to disclose their income tax payments to international, federal, state and local jurisdictions, among other changes. The guidance is effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. ASU 2023-09 should be applied on a prospective basis, but retrospective application is permitted. The Company evaluated the potential impact of adopting this new guidance on its consolidated financial statements and related disclosures, and believed that the adoption did not have a material effect on the Company’s consolidated financial statements. The Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s consolidated financial statements.

Accounts Receivable, Net

Accounts Receivable, Net	12 Months Ended
	Jun. 30, 2024
Accounts Receivable, Net [Abstract]
Accounts receivable, net	Note 3 – Accounts receivable, net Accounts receivable consisted of the following: June 30, June 30, Color World platform subscription fees due from App payment collections agent $ 2,350,811 $ 2,350,811 Entertainment event sales 1,230,000 - Subtotal 3,580,811 2,350,811 Allowance for credit losses (2,350,811 ) (2,350,811 ) Accounts receivables, net $ 1,230,000 $ - For the years ended June 30, 2024, 2023 and 2022, the Company recognized $0, $2,350,811, and $0 on provision for allowance on credit losses, respectively. Movements of allowance for credit losses consisted of the following as of the date indicated: June 30, June 30, Beginning balance $ 2,350,811 $ - Addition - 2,350,811 Ending balance $ 2,350,811 $ 2,350,811

Other Receivables, Net

Other Receivables, Net	12 Months Ended
	Jun. 30, 2024
Other Receivables, Net [Abstract]
Other receivables, net	Note 4 – Other receivables, net Other receivables consisted of the following: June 30, June 30, Others $ 332 $ 332 Receivables from vendors upon cancellation of concerts 23,286,550 13,000,000 Receivables from sale of concert rights 1,500,000 - Other receivables 24,786,882 13,000,332 Allowance for credit losses (24,411,882 ) (7,500,000 ) Other receivables, net $ 375,000 $ 5,500,332 For the year ended June 30, 2024, 2023 and 2022, the Company recognized $16,911,882, $7,500,000 and $0 on provision for allowance on credit losses, respectively. Movements of allowance for credit losses consisted of the following as of the date indicated: June 30, June 30, Beginning balance $ 7,500,000 $ - Addition 16,911,882 7,500,000 Ending balance $ 24,411,882 $ 7,500,000

Prepayments

Prepayments	12 Months Ended
	Jun. 30, 2024
Prepayments [Abstract]
Prepayments	Note 5 – Prepayments Prepayments, current, consisted of the following: June 30, June 30, Prepayment for live concert productions $ 8,835,833 $ 10,286,550 Prepayment for transportation services 12,061 20,676 Prepayments and advances $ 8,847,894 $ 10,307,226 Prepayments, non-current, consisted of the following: June 30, June 30, Prepayment for transportation services $ - $ 12,061

Property, Plant and Equipment,

Property, Plant and Equipment, Net	12 Months Ended
	Jun. 30, 2024
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Net	Note 6 – Property, plant and equipment, net Property, plant and equipment consist of the following: June 30, June 30, Office equipment $ 39,602 $ 39,602 Less: Accumulated depreciation (35,775 ) (22,574 ) Property, plant and equipment, net $ 3,827 $ 17,028 Depreciation expenses were $13,201, $13,200, and $1,445,573 for the years ended June 30, 2024, 2023 and 2022. During the year ended June 30, 2022, the Company disposed all of its performance equipment which resulted in a gain on disposal of $94,984. Due to the epidemic has resulted in quarantines and travel and event restrictions throughout the world, the Company did not successfully host any live concerts since 2020. As a result, the Company decided to dispose its performance equipment by utilizing the cash to be realized from the equipment disposal as operating cash flows.

Intangible Assets, Net

Intangible Assets, Net	12 Months Ended
	Jun. 30, 2024
Intangible Assets, Net [Abstract]
Intangible assets, net	Note 7 – Intangible assets, net Intangible assets consist of the following: June 30, 2024 June 30, Copyrights of online education academy courses $ 23,800,000 $ 16,600,000 Less: Accumulated amortization (6,793,917 ) (2,633,917 ) Intangible assets, net $ 17,006,083 $ 13,966,083 Amortization expenses were $4,160,000, $5,843,813 and $4,450,895 for the years ended June 30, 2024, 2023 and 2022, respectively.

Accounts Payable

Accounts Payable	12 Months Ended
	Jun. 30, 2024
Accounts Payable [Abstract]
Accounts payable	Note 8 – Accounts payable June 30, June 30, Royal fees payable $ 3,270,945 $ 3,270,945

Related Party Transactions

Related Party Transactions	12 Months Ended
	Jun. 30, 2024
Related Party Transactions [Abstract]
Related party transactions	Note 9 – Related party transactions Other payables – related parties Other payables – related party consisted of the following: Name of Related Party Relationship Nature June 30, June 30, Wei Zhang Chairman of the Board and Director of the Company Interest-free loan, due on demand $ 198,110 $ - Hui Xu General Manager of CACM Interest-free loan, due on demand 560,000 580,000 Louis Luo Director and Chief Executive Officer of the Company Interest-free loan, due on demand 3,087 - Total $ 761,197 $ 580,000

Leases

Leases	12 Months Ended
	Jun. 30, 2024
Leases [Abstract]
Leases	Note 10 – Leases The Company determines if a contract contains a lease at inception. US GAAP requires that the Company’s leases be evaluated and classified as operating or finance leases for financial reporting purposes. The classification evaluation begins at the commencement date and the lease term used in the evaluation includes the non-cancellable period for which the Company has the right to use the underlying asset, together with renewal option periods when the exercise of the renewal option is reasonably certain and failure to exercise such option which result in an economic penalty. In May 2022, the Company entered into another lease agreement for office space in New York from July 1, 2022 through June 30, 2023, with a rental fee of $2,886 per month. The Company ended the lease on June 30, 2023. In June 2022, the Company entered another lease agreement for office space in Dubai, United Arab Emirates from July 15, 2022 through July 14, 2023, with a rental fee of $7,829 per month. The Company ended the lease on July 14, 2023. The Company did not recognize the operating lease ROU assets and lease liabilities on the balance sheet as this lease has an initial term of 12 months or less. In July 2023, the Company entered a lease agreement for office space in Dubai, United Arab Emirates from August 4, 2023 through August 3, 2025, with a rental fee of $8,621 per month. The Company recognized the operating lease ROU assets and lease liabilities on lease inception on August 4, 2023. The components of the lease expenses consist of the following: For the For the For the Operating lease cost Lease expenses $ 94,835 $ - $ - Lease expenses – short-term 1,404 77,751 65,580 Total lease expenses $ 96,239 $ 77,751 $ 65,580 Weighted-average remaining term and discount rate related to leases were as follows: As of As of Weighted-average remaining term Operating lease 1.09 year - Weighted-average discount rate Operating lease 5.40 % - % The Company’s commitments for minimum lease payment under these operating leases as of June 30, 2024 are as follows: Twelve months Ending June 30, Operating 2025 $ 198,292 Thereafter 8,621 Total minimum lease payments 206,913 Less: discount (3,452 ) Present value of minimum lease payments $ 203,461

Convertible Notes Payable

Convertible Notes Payable	12 Months Ended
	Jun. 30, 2024
Convertible Notes Payable [Abstract]
Convertible notes payable	Note 11 – Convertible notes payable On July 11, 2023, the Company entered into a securities purchase agreement (the “Purchase Agreement”) with Streeterville Capital, LLC, a Utah limited liability company (the “Investor”), pursuant to which the Company issued the Investor an unsecured promissory note on July 11, 2023 in the original principal amount of $1,100,000 (the “Note”), convertible into Class A ordinary shares, $0.04 par value per share, of the Company (the “Ordinary Shares”), at the conversion price of $2.00 per shares. The Note bears a simple interest at a rate of 8% per annum. All outstanding principal and accrued interest on the Note will become due and payable twelve months after the purchase price of the Note is delivered by Purchaser to the Company (the “Purchase Price Date”). The Note includes an original issue discount of $80,000 along with $20,000 for Investor’s fees, costs and other transaction expenses incurred in connection with the purchase and sale of the Note with a gross proceed of $1,000,000. The Company may prepay all or a portion of the Note at any time by paying 120% of the outstanding balance elected for pre-payment. The Investor has the right to redeem the Note at any time after the date that is six (6) months from the Purchase Price Date by providing the Company with a redemption notice. Redemptions may be satisfied in cash or Ordinary Shares at the Company’s election. However, the Company will be required to pay the redemption amount in cash, in the event there is an Equity Conditions Failure. If Company chooses to satisfy a redemption in Ordinary Shares, such Ordinary Shares shall be issued at the Conversion Price. On January 19, 2024, the Investor redeemed $50,000 that was converted into Class A ordinary shares of 200,000 at a conversion price of $0.25 per share. On February 16, 2024, the Investor redeemed $50,000 that was converted into Class A ordinary shares of 200,000 at a conversion price of $0.25 per share. On April 12, 2024, the Investor redeemed $50,000 that was converted into Class A ordinary shares of 298,900 at a conversion price of $0.17 per share. On May 21, 2024, the Investor redeemed $75,000 that was converted into ordinary shares of 448,350 at a conversion price of $0.17 per share. The remaining Note balance of $875,000 was converted into the Company’s Class A ordinary sales subsequent to June 30, 2024 (See Note 17). As of June 30, 2024, the Note balance amount to $875,000. Interest expense of the Note was $81,922 and amortization of debt issuance costs was $100,000 for the year ended June 30, 2024.

Income Taxes

Income Taxes	12 Months Ended
	Jun. 30, 2024
Income Taxes [Abstract]
Income taxes	Note 12 – Income taxes (a) Corporate income tax Color Star Under the current laws of the Cayman Islands, Color Star is not subject to tax on income or capital gains. Additionally, upon payments of dividends to the shareholders, no Cayman Islands withholding tax will be imposed. CACM CACM is organized in the New York State in the United States. CACM had no taxable income for the U.S. income tax purposes for the years ended June 30, 2024, 2023 and 2022. The applicable tax rate is 21.0% for federal and 7.3% for New York State with an effective tax rate of 26.8%. Color Star Ohio Color Star Ohio is organized in the Ohio State in the United States. Color Star Ohio had no taxable income for the U.S. income tax purposes for the years ended June 30, 2024, 2023 and 2022. The applicable tax rate is 21.0% for federal and no state tax in Ohio State with an effective tax rate of 21.0%. Color Star Hainan Color Star Hainan is incorporated in the PRC and is subject to PRC Profits Tax on the taxable income as reported in its statutory financial statements adjusted in accordance with relevant PRC tax laws. The applicable tax rate is 25.0% in PRC, but the tax rate could be reduced to 15% for qualified enterprises which are engaged in industries encouraged by the PRC government (e.g. New/high Tech Enterprises and certain integrated circuits production enterprises). Tax holiday is also offered to enterprises engaged in encouraged industries. Other CIT incentives are also available for tax resident enterprises in PRC. Color Metaverse Color Metaverse are incorporated in Singapore and is subject to Singapore Profits Tax on the taxable income as reported in its statutory financial statements adjusted in accordance with relevant Singapore tax laws. The applicable tax rate is 17% in Singapore, with 75% of approximately the first $8,000 (SGD 10,000) taxable income and 50% of the next approximately $0.1 million (SGD 190,000) taxable income are exempted from income tax. Color DMCC Color DMCC are incorporated in United Arab Dirham and is subject to United Arab Dirham Profits Tax on the taxable income as reported in its statutory financial statements adjusted in accordance with relevant United Arab Dirham tax laws. The applicable tax rate is 9% in the amount of taxable income above approximately $0.1 million (AED 375,000) and taxable income below approximately $0.1 million (AED 375,000) are exempted from income tax. Income (Loss) before provision for income taxes consisted of: For the For the For the Cayman $ (5,697,898 ) $ (7,186,161 ) $ (8,837,141 ) United States (555,268 ) (527,712 ) (617,057 ) Hong Kong - (9,114,811 ) (67,753,920 ) Dubai (20,611,097 ) (21,020,981 ) - PRC (77 ) - - Loss before provision for income taxes $ (26,864,340 ) $ (37,849,665 ) $ (77,208,118 ) The following table reconciles the U.S. statutory rates to the Company’s effective tax rate for the years ended June 30, 2024, 2023 and 2022: For the For the For the Federal statutory rate 21.0 % 21.0 % 21.0 % State statutory rate 5.8 % 5.8 % 5.6 % Valuation allowance (7.4 )% (5.4 )% (26.6 )% Removal of valuation allowance in disposed subsidiary - % 29.8 % - % Others (1) (19.4 )% (21.4 )% - % Effective tax rate 0.0 % 0.0 % 0.0 % (1) These items represent expenses incurred in Cayman and it is not deductible in U.S. federal and state tax returns. Significant components of deferred tax assets were as follows: June 30, June 30, Deferred tax assets Net operating loss carryforward in the U.S. 706,247 576,046 Net operating loss carryforward in the UAE 3,746,887 1,891,888 Net operating loss carryforward in PRC 19 - Valuation allowance (4,453,153 ) (2,467,934 ) Total net deferred tax assets $ - $ - As of June 30, 2024 and 2023, CACM and Color Star Ohio’s net operating loss carry forward for the U.S. income taxes was approximately $2.6 million and $2.1 million, receptively. The net operating loss carry forwards are available to reduce future years’ taxable income for unlimited years but limited to 80% use per year. Management believes that the realization of the benefits from these losses appears uncertain due to the Company’s operating history and continued losses in the U.S. If the Company is unable to generate taxable income in its United States operations, it is more likely than not that it will not have sufficient income to utilize its deferred tax assets. Accordingly, the Company has provided a 100% valuation allowance on its net deferred tax assets of approximately $0.7 million and $0.6 million related to its U.S. operations as of June 30, 2024 and 2023, respectively. As of June 30, 2024 and 2023, Color Star DMCC’s net operating loss carry forward for the United Arab Emirates income taxes was approximately $41.6 million and $21.0 million, receptively. The net operating loss carry forwards are available to reduce future years’ taxable income for unlimited years. Management believes that the realization of the benefits from these losses appears uncertain due to the Company’s operating history and continued losses in United Arab Emirates. If the Company is unable to generate taxable income in its United Arab Emirates operations, it is more likely than not that it will not have sufficient income to utilize its deferred tax assets. Accordingly, the Company has provided a 100% valuation allowance on its net deferred tax assets of approximately $3.7 million and $1.9 million related to its United Arab Emirates operations as of June 30, 2024 and 2023, respectively. As of June 30, 2024 and 2023, Color Sky Hainan’s net operating loss carry forward for the PRC income taxes was $77 and $0, receptively. The net operating loss carry forwards are available to reduce future years’ taxable income for no longer than five years starting from the year subsequent to the year in which the loss was incurred. Management believes that the realization of the benefits from these losses appears uncertain due to the Company’s operating history in PRC. If the Company is unable to generate taxable income in its PRC operations, it is more likely than not that it will not have sufficient income to utilize its deferred tax assets. Accordingly, the Company has provided a 100% valuation allowance on its net deferred tax assets of $19 and $0 related to its PRC operations as of June 30, 2024 and 2023, respectively. Changes in the valuation allowance for deferred tax assets increased by $1,985,219 from $2,467,934 on June 30, 2023 to $4,453,153 on June 30, 2024. Changes in the valuation allowance for deferred tax assets decreased by $9,248,767 from $11,716,701 on June 30, 2022 to $2,467,934 on June 30, 2023. (b) Uncertain tax positions There were no uncertain tax positions as of June 30, 2024 and 2023, and management does not anticipate any potential future adjustments which would result in a material change to its tax positions. For the years ended June 30, 2024, 2023 and 2022, the Company did not incur any tax related interest or penalties.

Shareholders_ Equity

Shareholders’ Equity	12 Months Ended
	Jun. 30, 2024
Shareholders’ Equity [Abstract]
Shareholders’ equity	Note 13 – Shareholders’ equity Shares Reverse Split On March 10, 2022, the Board of Directors of the Company approved the 40-for-1 reverse share split of its ordinary shares in accordance with Cayman law and on April 11, 2022, the Company’s shareholders approved the proposal to implement a reverse share split of the Company’s ordinary shares, par value US$0.001 per share, including the Company’s ordinary shares reserved for issuance (the “Original Ordinary Shares”), at a ratio of forty (40)-for-one and at a time during the following six months to be determined by further action of our Board of Directors (or not at all in the determination of the Board of Directors during the same period), such that each 40 Original Ordinary Shares shall be consolidated into one ordinary share of the Company, par value US$0.04 (the “Adjusted Ordinary Shares”), and that the authorized share capital of the Company is consolidated from US$800,000 divided into 800,000,000 Original Ordinary Shares to US$800,000 divided into 20,000,000 Adjusted Ordinary Shares. The Company’s shareholders also approved the proposal to increase the authorized share capital of the Company at a time during the following six months to be determined by further action of the Company’s Board of Directors (or not at all in the determination of the Board of Directors during the same period) from US$800,000 divided into 20,000,000 Adjusted Ordinary Shares to US$32,000,000 divided into 800,000,000 Adjusted Ordinary Shares by the creation of an additional 780,000,000 Adjusted Ordinary Shares to rank pari passu in all respects with the Adjusted Ordinary Shares existing upon approval of the Reverse Split Proposal. The increase in authorized shares and shares reverse split became effective on September 26, 2022. All share amounts have been retroactively restated to reflect increase in authorized shares and shares reverse split. Upon execution of the 40-for-1 reverse share stock split, the Company recognized additional 25,756 ordinary shares due to round up adjustment. Share Capital Amendment On March 24, 2023, the Shareholders of the Company approved the alteration of the authorized issued share capital of the Company from (i) US$32,000,000 divided into 800,000,000 Ordinary Shares with a par value of US$0.04 each; to (ii) 700,000,000 Class A Ordinary Shares with a par value of $0.04 each and 100,000,000 Class B Ordinary Shares with a par value of US$0.04 each, in each case having the rights and subject to the restrictions set out in the Fifth Amended and Restated Memorandum of Association and Articles of Association of the Company and (ii) reconversion of the 1,200,000 Class A Ordinary Shares into Class B Ordinary Shares. All share amounts have been retroactively restated to reflect the alteration of the authorized issued share capital of the Company. The holders of Class A ordinary Shares and Class B ordinary shares shall have the same rights except for voting and conversion rights. The holders of Class A ordinary shares shall have one vote in respect of each Class A ordinary share held and the holders of Class B ordinary shares shall have ten vote in respect of each Class B ordinary share held. Each Class B ordinary share is convertible into one Class A ordinary share at any time by the holder thereof. Class A ordinary shares are not convertible into Class B ordinary shares under any circumstances. Issuance of Class A Ordinary Shares On September 14, 2022, the Company entered into a securities purchase agreement (the “SPA 3”) with certain institutional investors for a registered direct offering of Class A ordinary shares and warrants. Each unit consists of one Class A ordinary share and one warrant to purchase one Class A ordinary share. The purchase price per unit is $3.20. The gross proceeds from the sale of the securities, before deducting placement agent fees and other estimated offering expenses payable by the Company, was approximately $5.6 million. The Company issued to the investors an aggregate of 1,750,000 Class A ordinary shares and warrants to purchase an aggregate of 1,750,000 Class A ordinary shares. The Investor Warrants are initially exercisable at $3.20 per Class A Ordinary Share and expire 5.0 years from the date of issuance. Pursuant to a placement agent agreement entered into between the Company and FT Global Capital, Inc. (“FT Global”) dated September 24, 2021 (the “September 2021 PAA”), the Company issued to FT Global warrants (the “Tail Fee Warrants”) to purchase 43,125 Class A Ordinary Shares on substantially the same terms as the Investor Warrants sold in SPA 3, except that the Tail Fee Warrants shall not be exercisable for a period of six months and shall expire 36 months after issuance, and shall have no anti-dilution protection other than adjustments based on stock splits, stock dividends, combinations of shares and similar recapitalization transactions. The net proceeds from this offering will be used for general corporate and working capital purposes. The Offering closed on September 19, 2022. On December 20, 2022, the Company entered into certain securities purchase agreement (the “SPA 4”) with a certain “accredited investor” (the “Purchaser”) as such term is defined in Rule 501(a) of Regulation D of the Securities Act of 1933, as amended, pursuant to which the Company agreed to sell 1,200,000 Class A ordinary shares, (the “Shares”) par value $0.04 per share (the “Class A Ordinary Shares”), at a per share purchase price of $1.25 (the “Offering”). The gross proceeds to the Company from this offering was $1.5 million. The issuance and sale of the Shares is exempted from the registration requirements of the Securities Act pursuant to Regulation D promulgated thereunder and will be issued as restricted securities. The Offering closed on January 22, 2023. On November 8, 2023, the Company entered into a certain securities purchase agreement with Vast Ocean Inc., the largest shareholder of the Company, pursuant to which the Company agreed to sell 1,120,000 Class A ordinary shares, par value $0.04 per share, at a per share purchase price of $0.25 (the “Offering”). This Offering was unanimously approved by the audit committee of the board of directors of the Company consisting only of independent directors. The gross proceeds to the Company from this Offering are $280,000, before deducting any fees or expenses. The Company plans to use the net proceeds from this Offering for working capital and general corporate purposes. The Offering closed on November 9, 2023. On November 20, 2023, the Company entered into certain securities purchase agreement (the “SPA 6”) with Vast Ocean Inc. (the “Purchaser”), the largest shareholder of the Company, as such term is defined in Section 4(a)(2) of the Securities Act of 1933, as amended, pursuant to which the Company agreed to sell 2,000,000 Class A ordinary shares, (the “Shares”) par value $0.04 per share (the “Class A Ordinary Shares”), at a per share purchase price of $0.25 (the “Offering”). The gross proceeds to the Company from this offering was $500,000, before deducting any fees or expenses. The Company plans to use the net proceeds from this Offering for working capital and general corporate purposes. The Offering closed on November 21, 2023. On December 28, 2023, the Company entered into certain securities purchase agreement (the “SPA7”) with a certain sophisticated investor (the “Purchaser”) as such term is defined in Rule 506(b) of Regulation D of the Securities Act of 1933, as amended (the “Securities Act”), pursuant to which the Company agreed to sell 1,500,000 ordinary shares (the “Shares”) par value $0.04 per share, at a per share purchase price of $0.4 (the “Offering”). The gross proceeds to the Company from this Offering will be approximately $600,000. The Offering closed on January 26, 2024 upon satisfaction of all closing conditions. Restricted Stock Grants Restricted stock grants are measured based on the market price on the grant date. The Company has granted restricted Class A ordinary shares to the members of the board of directors (the “Board”), senior management and consultants. In April 2022, the Company granted an aggregate of 3,000 restricted Class A ordinary shares, which were issued with a fair value of $27,360 to Ms. Lili Jiang, the Company’s CFO, pursuant to her employment contract. These shares will vest quarterly over the required service period of one year starting from April 1, 2022 to March 31, 2023. In June 2022, the Company granted an aggregate of 2,500 restricted Class A ordinary shares, which were issued with a fair value of $13,000 to Mr. Biao Lu, the Company’s CAO, pursuant to his employment contract. These shares will vest quarterly over the required service period of one year starting from June 16, 2022 to June 15, 2023. In August 2022, the Board granted an aggregate of 7,500 restricted Class A ordinary shares, which were issued with a fair value of $36,000 to Ms. Wei Zhang, the Company’s chairwoman and Mr. Farhan Qadir, the Company’s former CEO, pursuant to their employment contract. These shares will vest quarterly over the required service period of one year starting from August 9, 2022 to August 8, 2023. The Board approved that these shares were all vested in February 2023 when the Company’s former CEO resigned from the Company. In February 2023, the Company granted an aggregate of 50,000 restricted Class A ordinary shares, which were issued with a fair value of $81,800 to Mr. Louis Luo, the Company’s CEO, pursuant to his employment contract. These shares will vest quarterly over the required service period of one year starting from February 14, 2023 to February 13, 2024. In April 2023, the Company granted an aggregate of 3,000 restricted Class A ordinary shares, which were issued with a fair value of $5,490 to Ms. Lili Jiang, the Company’s CFO, pursuant to her employment contract. These shares will vest quarterly over the required service period of one year starting from April 1, 2023 to March 31, 2024. In August 2023, the Company granted an aggregate of 5,000 restricted Class A ordinary shares, which will be issued with a fair value of $6,400 to Ms. Wei Zhang, the Company’s chairwoman, pursuant to her employment contract. These shares will vest quarterly over the required service period of one year starting from August 9, 2023 to August 8, 2024. In February 2024, the Company granted an aggregate of 50,000 restricted Class A ordinary shares, which will be issued with a fair value of $14,000 to Mr. Louis Luo, the Company’s CEO, pursuant to his employment contract. These shares will vest quarterly over the required service period of one year starting from February 14, 2024 to February 13, 2025. In April 2024, the Company granted an aggregate of 3,000 restricted Class A ordinary shares, which will be issued with a fair value of $660 to Ms. Lili Jiang, the Company’s CFO, pursuant to her employment contract. These shares will vest quarterly over the required service period of one year starting from April 1, 2024 to March 31, 2025. For the years ended June 30, 2024, 2023 and 2022, the Company recognized approximately $0.1 million, $0.1 million and $0.6 million compensation expense related to restricted stock grants, respectively. Following is a summary of the restricted stock grants: Restricted stock grants Shares Weighted Aggregate Unvested as of June 30, 2021 12,146 $ 56.00 $ - Forfeited (3,750 ) $ 44.80 - Granted 8,000 $ 10.80 - Vested (11,750 ) $ 48.40 - Unvested as of June 30, 2022 4,646 $ 7.20 $ - Forfeited (2,396 ) $ 5.20 - Granted 60,500 $ 2.04 - Vested (28,833 ) $ 3.00 - Unvested as of June 30, 2023 33,917 $ 1.69 $ - Forfeited - $ - - Granted 58,000 $ 0.36 - Vested (58,000 ) $ 1.18 - Unvested as of June 30, 2024 33,917 $ 0.29 $ - Class A Ordinary Shares Issued for Compensation In November 2022, the Board granted an aggregate of 300,000 Class A ordinary shares, which were issued with a fair value of $240,000, determined using the closing price of $0.80 on November 29, 2022, to seven employees under the 2021 Plan. These shares vested immediately upon grant. In May 2023, the Board granted an aggregate of 197,500 Class A ordinary shares, which were issued with a fair value of $308,100, determined using the closing price of $1.56 on May 1, 2023, to a former management under the 2023 Plan. These shares vested immediately upon grant. In May 2023, the Board granted an aggregate of 1,742,000 Class A ordinary shares, which were issued with a fair value of $2,282,020, determined using the closing price of $1.31 on May 31, 2023, to nine managements and employees under the 2023 Plan. These shares vested immediately upon grant. For the years ended June 30, 2024, 2023 and 2022, the Company recorded $0, approximately $2.8 million, and approximately $4.2 million stock compensation expense related to Class A ordinary shares grants, respectively. Class A Ordinary Shares Issued for Services In December 2022, the Board granted an aggregate of 1,500,000 Class A ordinary shares with a fair value of $1,065,000, determined using the closing price of $0.71 on December 19, 2022, to four service providers. The value of these shares is being amortized over the service from December 19, 2022 to December 18, 2023. In March 2023, the Board granted an aggregate of 1,800,000 Class A ordinary shares with a fair value of $3,312,000, determined using the closing price of $1.84 on March 27, 2023, to four service providers. The value of these shares has certain vesting conditions to be performed by the service providers. The value of these shares is being amortized over the service from October 2023 to March 2024. For the years ended June 30, 2024, 2023 and 2022, the Company amortized approximately $3.8 million, $0.6 million and $0 stock compensation expense related to services, respectively. Class A Ordinary Shares Issued for Acquisitions In March 2023, the Company issued 2,400,000 Class A ordinary shares to a third party to purchase certain copyrights to be used in the Company’s Color World platform and the Class A ordinary shares were valued at $3.6 million using the fair value of the copyrights obtained. In May 2023, the Company entered into a certain concert cooperation agreement (“Agreement”) by and among Rich America Inc., an Ohio corporation, (“Rich America”), Color Star DMCC and the Company. Pursuant to the Agreement, Rich America agreed to have certain music artists represented by Rich America perform at nine concert events organized by Color Star to be held between May 2023 and March 2024 (the “Concerts’) for an aggregate consideration of US$8,000,000, to be paid in 6,400,000 restricted Class A Ordinary Shares, par value $0.04 per share, of the Company (the “Shares”). The shares were valued at $1.25 per Class A ordinary shares and issued in July 2024. In December 2023, the Company issued 24,000,000 of restricted Class A ordinary shares to a vendor in exchange for the Artist’s right, title and interests in and to 24 pieces of music works created by the vendor. The shares were valued at $0.30 per Class A ordinary shares with total consideration of $7,200,000. Warrants The summary of warrant activity is as follows: Warrants Weighted Average Remaining June 30, 2021 641,157 $ 49.60 3.08 Granted 1,215,788 $ 52.00 4.02 Forfeited - $ - - Exercised (3,775 ) $ 22.00 - June 30, 2022 1,853,170 $ 35.20 3.00 Granted 1,793,125 $ 3.20 4.95 Forfeited - $ - - Exercised (421,312 ) $ 1.21 - June 30, 2023 3,224,983 $ 16.75 3.30 Granted - $ - - Forfeited (500,000 ) $ 53.60 - Exercised (106,913 ) $ 0.25 - June 30, 2024 2,618,070 $ 8.76 2.89

Loss Per Shares

Loss Per Shares	12 Months Ended
	Jun. 30, 2024
Loss Per Shares [Abstract]
Loss per shares	Note 14 – Loss per shares The Company computes loss per share of Class A ordinary shares and Class B ordinary shares using the two-class method. The rights, including the liquidation and dividend rights, of the holders of Class A ordinary shares and Class B ordinary shares are identical. As a result, the undistributed earnings (loss) for each year are allocated based on the contractual participation rights of the Class A ordinary shares and Class B ordinary shares as if the earnings for the year had been distributed. As the liquidation and dividend rights are identical, the undistributed loss is allocated on a proportionate basis. The following tables set forth the computation of basic and diluted loss per share of Class A ordinary shares and Class B ordinary shares: For the Year Ended For the For the June 30, Class A Class B Class A Class B Class A Basic and diluted loss per share: Numerator Allocation of undistributed loss $ (26,017,802 ) $ (846,538 ) $ (36,519,400 ) $ (1,330,265 ) $ (77,208,118 ) Denominator Number of shares used in per share computation 36,881,213 1,200,000 8,845,046 322,192 3,880,561 Basic and diluted loss per share $ (0.71 ) $ (0.71 ) $ (4.13 ) $ (4.13 ) $ (19.90 )

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Jun. 30, 2024
Commitments and Contingencies [Abstract]
Commitments and contingencies	Note 15 – Commitments and contingencies Contingencies From time to time, the Company is a party to various legal actions arising in the ordinary course of business. The Company accrues costs associated with these matters when they become probable and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies are expensed as incurred. The Company’s management does not expect any liability from the disposition of such claims and litigation individually or in the aggregate would have a material adverse impact on the Company’s consolidated financial position, results of operations and cash flows.

Concentrations of Risk

Concentrations of Risk	12 Months Ended
	Jun. 30, 2024
Concentrations of Risk [Abstract]
Concentrations of risk	Note 16 – Concentrations of risk Credit Risk The Company is exposed to credit risk from its cash in banks and advances on performance obligations. As of June 30, 2024 and June 30, 2023, $0 was deposit with a bank located in the US or PRC subject to credit risk. In the US, the insurance coverage of each bank is USD $250,000. In PRC, the insurance coverage of each bank is RMB 500,000 (approximately $71,000). Prepayments and advances are subject to credit evaluation. An allowance will be made for allowance on estimated unrecoverable amounts which have been determined by reference to past default experience and the current economic environment. Customer Concentration Risk As of June 30, 2024, one customer accounted for 100% of the Company’s accounts receivable. There were no accounts receivable as of June 30, 2023. For the year ended June 30, 2024, one customer accounted for 94% of the Company’s total sales. There were no sales for the year ended June 30, 2023. For the year ended June 30, 2022, no customer accounted for over 10% of the Company’s total sales. Vendor Concentration Risk As of June 30, 2024 and June 30, 2023, one vendor accounted for 100% of the Company’s accounts payable. For the year ended June 30, 2024, one vendor accounted for 90% of the Company’s total purchases. There were no purchases for the year ended June 30, 2023. For the year ended June 30, 2022, three vendors accounted for 60%, 27% and 13% of the Company’s total purchases.

Subsequent Events

Subsequent Events	12 Months Ended
	Jun. 30, 2024
Subsequent Events [Abstract]
Subsequent events	Note 17 – Subsequent events Unsecured Convertible Note On August 13, 2024, the Company entered into a securities purchase agreement with Streeterville Capital, LLC, a Utah Limited Liability Company (the “Investor”), pursuant to which the Company issued the Investor an unsecured promissory note on August 13, 2024 in the original principal amount of $1,100,000 (the “Note”), convertible into Class A ordinary shares, $0.04 par value per share, of the Company (the “Ordinary Shares”), for $1,000,000 in gross proceeds. The Note bears a simple interest at a rate of 8% per annum. All outstanding principal and accrued interest on the Note will become due and payable twelve months after the purchase price of the Note is delivered by Purchaser to the Company (the “Purchase Price Date”). The Note includes an original issue discount of $80,000 along with $20,000 for Investor’s fees, costs and other transaction expenses incurred in connection with the purchase and sale of the Note. The Company may prepay all or a portion of the Note at any time by paying 120% of the outstanding balance elected for pre-payment. The Investor has the right to redeem the Note at any time after the date that is six (6) months from the Purchase Price Date by providing the Company with a redemption notice. Redemptions may be satisfied in cash or Ordinary Shares at the Company’s election. However, the Company will be required to pay the redemption amount in cash, in the event there is an equity conditions failure. If Company chooses to satisfy a redemption in Ordinary Shares, such Ordinary Shares shall be issued at the conversion price of $2.00 per share. In addition, the Note provides that upon occurrence of an event of default, the interest rate shall accrue on the outstanding balance at the rate equal to the lesser of 18% per annum or the maximum rate permitted under applicable law. On August 15, 2024, the transaction contemplated by the Purchase Agreement was closed as all the closing conditions of as set forth therein have been satisfied. Sale of Class A Ordinary Shares On August 22, 2024, the Company entered into certain securities purchase agreement with a certain sophisticated investor as such term is defined in Rule 506(b) of Regulation D of the Securities Act of 1933, as amended, pursuant to which the Company agreed to sell 2,350,000 Class A ordinary shares, par value $0.04 per share, at a per share purchase price of $0.40. The gross proceeds to the Company from this Offering will be approximately $940,000. The Offering closed on September 12, 2024 upon satisfaction of all closing conditions. Senior Secured Convertible Notes On September 27, 2024, the Company and certain institutional investors (the “Purchasers”) entered into certain securities purchase agreement (the “SPA”), pursuant to which the Company sold to the Purchasers an initial tranche of senior secured convertible notes in the aggregate principal amount of approximately $7.6 million (the “Initial Notes”), having an original issue discount of 8%, a maturity date twelve months from the date of issuance, bearing an interest rate of 6% per annum, and convertible into Class A Ordinary Shares (the “Ordinary Shares”) of the Company, and accompanying Series A Warrants to purchase up to an aggregate of 2,853,118 Ordinary Shares, with an exercise price of $1.60 per Ordinary Share (the “Initial Warrants”). The offering of the Initial Notes and Initial Warrants resulted in gross proceeds to the Company of approximately $7,000,000 before deducting placement agent fees and other estimated offering expenses (the “Offering”). The Initial Notes are convertible into the Company’s Ordinary Shares at the holder’s option, after 45 days from the date of issuance, in whole or in part, until the Initial Note is fully converted, at the lower of (i) $1.60 (“Conversion Price”), or (ii) a price equal to 90% of the lowest VWAP of the Ordinary Shares during the ten (10)-trading day period immediately preceding the applicable conversion date. If the Company raises funds through subsequent financings, the holder can require the Company to use up to 30% of the proceeds to redeem the Initial Notes at 105% of the principal amount, plus accrued interest. The Conversion Price will also be adjusted proportionately if the Company issues dividends, splits, or combines its Ordinary Shares. The Initial Note is secured by all assets of the Company and its subsidiaries under a certain security agreement and subsidiary guarantee, and the Initial Note ranks senior to all other Company debts and liabilities. The Initial Warrants are exercisable after 45 days from the date of issuance (the “Initial Exercise Date”) at $1.60 per share and expire 5 years from the Initial Exercise Date. Each Initial Warrant is subject to anti-dilution provisions to reflect stock dividends and splits or other similar transactions, as well as any subsequent financings at an effective price per share less than the exercise price of the Initial Warrants then in effect. The Company allocated approximately $1.33 million from the net proceeds of the Offering for the repayment of a certain convertible promissory note issued to Streeterville Capital, LLC in the original principal amount of $1,100,000, bearing a simple interest rate of 8% per annum, and a maturity date of August 13, 2025, pursuant to certain securities purchase agreement dated August 13, 2024, and currently intends to use the remaining net proceeds from the Offering for general corporate and working capital purposes. The Offering closed on September 30, 2024. Placement Agency Agreement The Company also entered into a placement agency agreement dated September 27, 2024 with Maxim Group, LLC, as exclusive placement agent (the “Placement Agent”), pursuant to which the Placement Agent agreed to act as the placement agent in connection with the Offering. The Company agreed to pay the Placement Agent an aggregate fee equal to 6.5% of the gross proceeds raised in the Offering. Note Exchange Agreement The Company entered into a certain note exchange agreement dated October 8, 2024 (the “Note Exchange Agreement”) with certain institutional investors (the “Purchasers”) that are party to a certain securities purchase agreement dated September 27, 2024 (the “SPA”) by and among the Company and the Purchasers. Under the Note Exchange Agreement, the Purchasers agreed to deliver to the Company for cancellation and termination the Initial Notes previously issued by the Company to the Purchasers pursuant to the SPA. In exchange, the Company will issue to the Purchasers new convertible notes (the “New Notes”) with substantially all of the same terms of the Initial Notes, except that the New Notes shall become convertible into the Company’s Ordinary Shares at the holder’s option, immediately from the date of issuance, in whole or in part, until the New Notes are fully converted. Conversion of Convertible Note into Class A Ordinary Shares On October 8, 2024, the Investor redeemed the remaining Note balance of $875,000 and accrued interest of $96,540 from the Note dated July 11, 2023 and converted into Class A ordinary shares of 5,807,863 at a conversion price of $0.17 per share.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ (26,864,340)	$ (37,849,665)	$ (77,208,118)

Insider Trading Policies and Pr

Insider Trading Policies and Procedures	3 Months Ended
	Jun. 30, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Jun. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Going concern uncertainty	Going concern uncertainty The Company had an accumulated deficit of approximately $212.1 million as June 30, 2024 and had a net loss of approximately $26.9 million for the year ended June 30, 2024. In connection with the Company’s assessment of going concern considerations in accordance with Financial Accounting Standard Board’s Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” the Company has incurred recurring operating losses and negative cash flows from operating activities and has an accumulated deficit, management has determined that these conditions raise substantial doubt about the Company’s ability to continue as a going concern. If the Company is unable to generate sufficient cash flow within the normal operating cycle of a twelve month period to pay for its future payment obligations, the Company may be required to curtail or cease its operations. Management is trying to alleviate the going concern risk through obtaining additional equity financing to support its working capital, to improve its operating results by adding its construction management consulting business and implementing subscription fees for its Color World App users beginning in December 2024. However, there is no assurance that management will be successful in their future plans. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.
Basis of presentation	Basis of presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These consolidated financial statements include the accounts of all the directly and indirectly owned subsidiaries listed below. All intercompany transactions and balances have been eliminated in consolidation.
Principles of consolidation	Principles of consolidation The consolidated financial statements reflect the activities of the following subsidiaries. All material intercompany transactions and balances have been eliminated. Subsidiaries Place incorporated Ownership CACM New York, USA 100% Color Sky (1) Hong Kong 100% Modern Pleasure (2) Hong Kong 100% Color Metaverse Singapore 100% Color Star Ohio Ohio, USA 100% DMCC United Arab Emirates 100% Model Queen Limited Hong Kong 100% Color Star Hainan PRC 100% (1) Disposed on February 3, 2023 (2) Dissolved on December 16, 2022
Use of estimates and assumptions	Use of estimates and assumptions The preparation of consolidated financial statements 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. The significant estimates and assumptions made in the preparation of the Company’s consolidated financial statements include the allowance for credit losses of accounts receivable and other receivables, stock-based compensation, and fair value and useful lives of property, plant and equipment and intangible assets. Actual results could be materially different from those estimates.
Revenue recognition	Revenue recognition The Company follows the Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) 2014-09 Revenue from Contracts with Customers (ASC 606) to recognize its revenue for all period presented. The core principle underlying this ASU is that the Company recognizes its 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 requires 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 to be recognized at a point in time comprise principally of music performance performed or education services provided. The Company’s revenue streams to be recognized over a period of time comprise of its platform subscribed membership fees which is recognized over the subscription period. The ASU requires the use of a five-step model to recognize revenue from customer contracts. The five-step model requires that 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 the performance obligation. The application of the five-step model to the revenue streams compared to the prior guidance did not result in significant changes in the way the Company records its revenue. Upon adoption, the Company evaluated its revenue recognition policy for all revenue streams within the scope of the ASU under previous standards and using the five-step model under the new guidance and confirmed that there were no material differences in the pattern of revenue recognition. The Company accounts for a contract with a customer when the contract is committed in writing, the rights of the parties, including payment terms, are identified, the contract has commercial substance and consideration to collect is substantially probable. The Company offered the following services: (a) Concerts and Entertainment Events Sale of concerts and entertainment events is accounted for as a single performance obligation which is satisfied at a point in time on the day of the events. (b) Construction Management Consulting Services Sale of construction management consulting services is accounted for as a single performance obligation which is satisfied at a point in time at the time the services are performed. (c) Online Music Education Academy Subscription For the year ended June 30, 2022, the Company earns its online education academy revenues from its customers for subscription for services to be delivered over a period of time, the receipt is initially recorded as “deferred revenue” on the consolidated balance sheets and revenue is recognized ratably over the membership period as services are rendered, usually one year. Membership services revenue also includes fees earned from subscribing members for on-demand content purchases and early access to premium content. The Company is principal in its relationships where its partners, including artist agents, mobile operators, internet service providers and online payment agencies, provide access to the membership services or payment processing services as the Company retains control over its service delivery to its subscribing members. Typically, payments made to its partners, are recorded as cost of revenues and as research and development expenses prior to any revenues being generated in this revenue stream. In July 2021, the Company no longer required its subscribers to pay for the annual subscription fee. Revenues in connection with the on-demand contents are recognized at a point in time when the subscription fee was paid to stream the on-demand contents As a practical expedient, the Company elects to record the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that the entity otherwise would have recognized is one year or less. Information of revenues is as follows: For the Years Ended June 30, 2024 2023 2022 Concerts and entertainment events $ 2,722,642 $ - $ - Construction management consulting services 107,800 - - Online music education academy subscription - - 16,519,081 Total revenue $ 2,830,442 $ - $ 16,519,081
Financial instruments	Financial instruments US GAAP specifies a hierarchy of valuation techniques for determining the fair value of financial instruments and related fair value measurements based upon whether the inputs to those valuation techniques reflect assumptions other market participants would use based upon market data obtained from independent sources (observable inputs). The valuation hierarchy requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. In accordance with FASB ASC 820, the following summarizes the fair value hierarchy: The three levels of inputs 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 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. Financial instruments included in current assets and current liabilities are reported in the consolidated balance sheets at face value or cost, which approximate fair value because of the short period of time between the origination of such instruments and their expected realization and their current market rates of interest.
Cash and cash equivalents	Cash and cash equivalents The Company considers all highly liquid investments with the original maturity of three months or less at the date of purchase to be cash equivalents.
Accounts receivable, net	Accounts receivable, net Accounts receivable include receivables from Color World platform subscription fees due from App payment collections agent and from entertainment event sales, net of an allowance for credit losses. Accounts receivable are recorded at subscription fees and entertainment event sales amount received from the Company’s customers, and do not bear interest. Allowance for credit losses for accounts receivable is established based on various factors including historical payments and current economic trends. The Company reviews its allowance for accounts receivable by assessing individual accounts receivable over a specific aging and amount. All other balances are pooled based on historical collection experience. The estimate of expected credit losses is based on information about past events, current economic conditions, and forecasts of future economic conditions that affect collectability. Accounts receivable are written off on a case-by-case basis after exhaustive efforts at collection are made, net of any amounts that may be collected.
Other receivables	Other receivables Other receivables primarily include security deposit, receivables from sale of concert rights, and receivables from vendors upon cancellation of concerts, net of an allowance for credit losses. Allowance for credit losses for other receivables is established based on various factors including historical payments and current economic trends. The Company reviews its allowance for other receivables by assessing individual other receivables over a specific aging and amount. All other balances are pooled based on historical collection experience. The estimate of expected credit losses is based on information about past events, current economic conditions, and forecasts of future economic conditions that affect collectability. Other receivables are written off on a case-by-case basis after exhaustive efforts at collection are made, net of any amounts that may be collected.
Prepayments, current	Prepayments, current Prepayments, current include funds deposited or advanced to outside vendors for future performance obligations, program license fees and service fees. As a standard practice in the music performance industry, many of the Company’s vendors require a certain amount to be deposited with them as a guarantee that the Company will complete its purchases on a timely basis. The Company has legally binding contracts with its vendors, the prepayments will be used to offset performance fees, program license fees, purchase price or service fees, and the amounts are refundable and bear no interest if outside vendors breach the contracts.
Prepayments, non-current	Prepayments, non-current Prepayments, non-current represent cash deposited or advanced for software development expenditure.
Property, plant and equipment	Property, plant and equipment, net Property, plant and equipment are stated at cost or at fair value of the identifiable assets acquired on the acquisition date less accumulated depreciation and impairment loss. Expenditures for maintenance and repairs are charged to operations as incurred while additions, renewals and improvements are capitalized. Depreciation is provided over the estimated useful life of each class of depreciable assets and is computed using the straight-line method with 0%-5% residual value. The estimated useful lives of assets are as follows: Useful life Office equipment 3 years
Intangible assets, net	Intangible assets, net Intangible assets are stated at cost, less accumulated amortization. Amortization expense is recognized on the straight-line basis over the estimated useful lives of the assets. The Company has obtained copyrights to use the online education academy courses for 3 years to unlimited years. The Company amortizes the copyrights with limited useful life over their useful life using the straight-line method and amortizes the copyrights with unlimited useful life over 5 years, which the copyrights are expected to contribute to the revenue of the Company’s online education academy App.
Accounting for long-lived assets	Accounting for long-lived assets The Company classifies its long-lived assets into: (i) office equipment and (ii) intangible assets. Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be fully recoverable. It is possible that these assets could become impaired as a result of technological or other industry changes. If circumstances require a long-lived asset or asset group to be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques, including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary. If the value of an asset is determined to be impaired, the impairment to be recognized is measured in the amount by which the carrying amount of the asset exceeds the fair value of the asset. Assets to be disposed of are reported at the lower of the carrying amount or the fair value, less disposition costs. There were $0, $9,357,062, and $0 impairment charges for the years ended June 30, 2024, 2023 and 2022, respectively. Competitive pricing pressures and changes in interest rates could materially and adversely affect the Company’s estimates of future net cash flows to be generated by the long-lived assets, and thus could result in future impairment losses.
Accounts payable	Accounts payable Accounts payable represents royal fees payable to the Company’s vendor which was incurred from the revenues generated of its on-demand contents in the Color World Platform.
Leases	Leases The Company accounts for leases in accordance with ASC 842 “Leases”. Operating lease right-of-use (“ROU”) assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. Since the implicit rate for the Company’s leases is not readily determinable, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The incremental borrowing rate is the rate of interest that the Company would have to pay to borrow, on a collateralized basis, an amount equal to the lease payments, in a similar economic environment and over a similar term. Lease terms used to calculate the present value of lease payments generally do not include any options to extend, renew, or terminate the lease, as the Company does not have reasonable certainty at lease inception that these options will be exercised. The Company generally considers the economic life of its operating lease ROU assets to be comparable to the useful life of similarly owned assets. The Company has elected the short-term lease exception, therefore operating lease ROU assets and liabilities do not include leases with a lease term of twelve months or less. Its leases generally do not provide a residual guarantee. The operating lease ROU asset also excludes lease incentives. Lease expense is recognized on a straight-line basis over the lease term. Leases with an initial term of 12 months or less are not recorded on the balance sheet as operating lease ROU assets and lease liabilities. The Company reviews the impairment of its ROU assets consistent with the approach applied for its other long-lived assets. The Company reviews the recoverability of its long-lived assets when events or changes in circumstances occur that indicate that the carrying value of the asset may not be recoverable. The assessment of possible impairment is based on its ability to recover the carrying value of the asset from the expected undiscounted future pre-tax cash flows of the related operations. The Company has elected to include the carrying amount of operating lease liabilities in any tested asset group and include the associated operating lease payments in the undiscounted future pre-tax cash flows.
Convertible notes	Convertible notes Upon adoption of ASU 2020-06 on July 1, 2021, the elimination of the beneficial conversion feature (“BCF”) and cash conversion models in ASC 470-20 that requires separate accounting for embedded conversion features in convertible instruments results in the convertible debt instruments being recorded as a single liability (i.e., there is no separation of the conversion feature, and all proceeds are allocated to the convertible debt instruments as a single unit of account). Unless conversion features are derivatives that must be bifurcated from the host contracts in accordance with ASC 815-15 or, in the case of convertible debt, if the instruments are issued with a substantial premium, in the latter case, ASC 470-20-25-13 requires the substantial premium to be attributable to the conversion feature and recorded in additional paid-in capital (APIC).
Research and development	Research and development Research and development expenses include website or app development expenditure costs, salaries and other compensation-related expenses to the Company’s research and product development personnel and related expenses for the Company’s research and product development team. The Company expenses all costs that are incurred in connection with the planning and implementation phases of development, and costs that are associated with maintenance of the existing website or app for internal use.
Stock-based compensation	Stock-based compensation The Company records stock-based compensation expense for employees at fair value on the grant date and recognizes the expense over the employee’s requisite service period. The Company’s expected volatility assumption is based on the historical volatility of the Company’s stock. The expected life assumption is primarily based on historical exercise patterns and employee post-vesting termination rate. The risk-free interest rate for the expected term of an option is based on the U.S. Treasury yield curve in effect at the time of grant. The expected dividend yield is based on the Company’s current and expected dividend policy. The Company records stock-based compensation expense for non-employees at fair value on the grant date and recognizes the expense over the service provider’s requisite service period.
Income taxes	Income taxes The Company accounts for income taxes in accordance with FASB ASC 740, “Income Taxes,” which requires the Company to use the asset and liability method of accounting for income taxes. Under the asset and liability method, deferred income taxes are recognized for the tax consequences of temporary differences by applying enacted statutory tax rates applicable to future years to differences between financial statement carrying amounts and the tax bases of existing assets and liabilities and operating loss and tax credit carry forwards. Under this accounting standard, the effect on deferred income taxes of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recognized if it is more likely than not that some portion, or all of, a deferred tax asset will not be realized. ASC 740-10, “Accounting for Uncertainty in Income Taxes,” defines uncertainty in income taxes and the evaluation of a tax position as a two-step process. The first step is to determine whether it is more likely than not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigation based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position is measured at the largest amount of benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the period incurred. United States federal, state and local income tax returns for the years of 2021 to 2023 are subject to examination by any applicable tax authorities.
Loss per share	Loss per share The Company reports earnings (loss) per share in accordance with U.S. GAAP, which requires presentation of basic and diluted earnings (loss) per share in conjunction with the disclosure of the methodology used in computing such earnings per share. Basic loss per share is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the year using the two-class method. Using the two-class method, net loss is allocated between ordinary shares and other participating securities (i.e. preference shares) based on their participating rights. Diluted loss per share takes into account the potential dilution that could occur if securities or other contracts, such as warrants, options, restricted stock-based grants and convertible preferred stock, to issue ordinary shares were exercised and converted into ordinary shares. Ordinary share equivalents having an anti-dilutive effect on loss per share are excluded from the calculation of diluted loss per share. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be 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 ordinary shares at the average market price during the period. When the Company has a loss, no potential dilutive items are included since they would be antidilutive. Stock dividends or stock splits are accounted for retroactively if the stock dividends or stock splits occur during the period, or retroactively if the stock dividends or stock splits occur after the end of the period but before the release of the financial statements, by considering it effective as of the beginning of the earliest period presented.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In December 2023, the FASB issued Accounting Standards Update No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”), which modifies the rules on income tax disclosures to require entities to disclose (1) specific categories in the rate reconciliation, (2) the income or loss from continuing operations before income tax expense or benefit (separated between domestic and foreign) and (3) income tax expense or benefit from continuing operations (separated by federal, state and foreign). ASU 2023-09 also requires entities to disclose their income tax payments to international, federal, state and local jurisdictions, among other changes. The guidance is effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. ASU 2023-09 should be applied on a prospective basis, but retrospective application is permitted. The Company evaluated the potential impact of adopting this new guidance on its consolidated financial statements and related disclosures, and believed that the adoption did not have a material effect on the Company’s consolidated financial statements. The Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s consolidated financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Jun. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Schedule of Consolidated Financial Statements Reflect Activities of Subsidiaries	The consolidated financial statements reflect the activities of the following subsidiaries. All material intercompany transactions and balances have been eliminated. Subsidiaries Place incorporated Ownership CACM New York, USA 100% Color Sky (1) Hong Kong 100% Modern Pleasure (2) Hong Kong 100% Color Metaverse Singapore 100% Color Star Ohio Ohio, USA 100% DMCC United Arab Emirates 100% Model Queen Limited Hong Kong 100% Color Star Hainan PRC 100% (1) Disposed on February 3, 2023 (2) Dissolved on December 16, 2022
Schedule of Information of Revenues	Information of revenues is as follows: For the Years Ended June 30, 2024 2023 2022 Concerts and entertainment events $ 2,722,642 $ - $ - Construction management consulting services 107,800 - - Online music education academy subscription - - 16,519,081 Total revenue $ 2,830,442 $ - $ 16,519,081
Schedule of Estimated Useful Lives of Assets	The estimated useful lives of assets are as follows: Useful life Office equipment 3 years

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	12 Months Ended
	Jun. 30, 2024
Accounts Receivable,Net [Abstract]
Schedule of Accounts Receivable	Accounts receivable consisted of the following: June 30, June 30, Color World platform subscription fees due from App payment collections agent $ 2,350,811 $ 2,350,811 Entertainment event sales 1,230,000 - Subtotal 3,580,811 2,350,811 Allowance for credit losses (2,350,811 ) (2,350,811 ) Accounts receivables, net $ 1,230,000 $ -
Schedule of Allowance for Credit Losses	Movements of allowance for credit losses consisted of the following as of the date indicated: June 30, June 30, Beginning balance $ 2,350,811 $ - Addition - 2,350,811 Ending balance $ 2,350,811 $ 2,350,811

Other Receivables, Net (Tables)

Other Receivables, Net (Tables)	12 Months Ended
	Jun. 30, 2024
Other Receivables, Net [Abstract]
Schedule of Other Receivables	Other receivables consisted of the following: June 30, June 30, Others $ 332 $ 332 Receivables from vendors upon cancellation of concerts 23,286,550 13,000,000 Receivables from sale of concert rights 1,500,000 - Other receivables 24,786,882 13,000,332 Allowance for credit losses (24,411,882 ) (7,500,000 ) Other receivables, net $ 375,000 $ 5,500,332
Schedule of Movements of Allowance for Credit Losses	Movements of allowance for credit losses consisted of the following as of the date indicated: June 30, June 30, Beginning balance $ 7,500,000 $ - Addition 16,911,882 7,500,000 Ending balance $ 24,411,882 $ 7,500,000

Prepayments (Tables)

Prepayments (Tables)	12 Months Ended
	Jun. 30, 2024
Prepayments [Abstract]
Schedule of Prepayments, Current	Prepayments, current, consisted of the following: June 30, June 30, Prepayment for live concert productions $ 8,835,833 $ 10,286,550 Prepayment for transportation services 12,061 20,676 Prepayments and advances $ 8,847,894 $ 10,307,226
Schedule of Prepayments, Non-Current	Prepayments, non-current, consisted of the following: June 30, June 30, Prepayment for transportation services $ - $ 12,061

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	12 Months Ended
	Jun. 30, 2024
Property, Plant and Equipment, Net [Abstract]
Schedule of Property, Plant and Equipment	Property, plant and equipment consist of the following: June 30, June 30, Office equipment $ 39,602 $ 39,602 Less: Accumulated depreciation (35,775 ) (22,574 ) Property, plant and equipment, net $ 3,827 $ 17,028

Intangible Assets, Net (Tables)

Intangible Assets, Net (Tables)	12 Months Ended
	Jun. 30, 2024
Intangible Assets, Net [Abstract]
Schedule of Intangible Assets	Intangible assets consist of the following: June 30, 2024 June 30, Copyrights of online education academy courses $ 23,800,000 $ 16,600,000 Less: Accumulated amortization (6,793,917 ) (2,633,917 ) Intangible assets, net $ 17,006,083 $ 13,966,083

Accounts Payable (Tables)

Accounts Payable (Tables)	12 Months Ended
	Jun. 30, 2024
Accounts Payable [Abstract]
Schedule of Accounts Payable	June 30, June 30, Royal fees payable $ 3,270,945 $ 3,270,945

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Jun. 30, 2024
Related Party Transactions [Abstract]
Schedule of Other Payables - Related Party	Other payables – related party consisted of the following: Name of Related Party Relationship Nature June 30, June 30, Wei Zhang Chairman of the Board and Director of the Company Interest-free loan, due on demand $ 198,110 $ - Hui Xu General Manager of CACM Interest-free loan, due on demand 560,000 580,000 Louis Luo Director and Chief Executive Officer of the Company Interest-free loan, due on demand 3,087 - Total $ 761,197 $ 580,000

Leases (Tables)

Leases (Tables)	12 Months Ended
	Jun. 30, 2024
Leases [Abstract]
Schedule of Lease Expenses	The components of the lease expenses consist of the following: For the For the For the Operating lease cost Lease expenses $ 94,835 $ - $ - Lease expenses – short-term 1,404 77,751 65,580 Total lease expenses $ 96,239 $ 77,751 $ 65,580
Schedule of Weighted-Average Remaining Term and Discount Rate Related to Leases	Weighted-average remaining term and discount rate related to leases were as follows: As of As of Weighted-average remaining term Operating lease 1.09 year - Weighted-average discount rate Operating lease 5.40 % - %
Schedule of Minimum Lease Payment Under these Operating Leases	The Company’s commitments for minimum lease payment under these operating leases as of June 30, 2024 are as follows: Twelve months Ending June 30, Operating 2025 $ 198,292 Thereafter 8,621 Total minimum lease payments 206,913 Less: discount (3,452 ) Present value of minimum lease payments $ 203,461

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jun. 30, 2024
Income Taxes [Abstract]
Schedule of Income (Loss) Before Provision for Income Taxes	Income (Loss) before provision for income taxes consisted of: For the For the For the Cayman $ (5,697,898 ) $ (7,186,161 ) $ (8,837,141 ) United States (555,268 ) (527,712 ) (617,057 ) Hong Kong - (9,114,811 ) (67,753,920 ) Dubai (20,611,097 ) (21,020,981 ) - PRC (77 ) - - Loss before provision for income taxes $ (26,864,340 ) $ (37,849,665 ) $ (77,208,118 )
Schedule of Effective Income Tax Rate	The following table reconciles the U.S. statutory rates to the Company’s effective tax rate for the years ended June 30, 2024, 2023 and 2022: For the For the For the Federal statutory rate 21.0 % 21.0 % 21.0 % State statutory rate 5.8 % 5.8 % 5.6 % Valuation allowance (7.4 )% (5.4 )% (26.6 )% Removal of valuation allowance in disposed subsidiary - % 29.8 % - % Others (1) (19.4 )% (21.4 )% - % Effective tax rate 0.0 % 0.0 % 0.0 % (1) These items represent expenses incurred in Cayman and it is not deductible in U.S. federal and state tax returns.
Schedule of Components of Deferred Tax Assets	Significant components of deferred tax assets were as follows: June 30, June 30, Deferred tax assets Net operating loss carryforward in the U.S. 706,247 576,046 Net operating loss carryforward in the UAE 3,746,887 1,891,888 Net operating loss carryforward in PRC 19 - Valuation allowance (4,453,153 ) (2,467,934 ) Total net deferred tax assets $ - $ -

Shareholders_ Equity (Tables)

Shareholders’ Equity (Tables)	12 Months Ended
	Jun. 30, 2024
Shareholders’ Equity [Abstract]
Schedule of Restricted Stock Grants	Following is a summary of the restricted stock grants: Restricted stock grants Shares Weighted Aggregate Unvested as of June 30, 2021 12,146 $ 56.00 $ - Forfeited (3,750 ) $ 44.80 - Granted 8,000 $ 10.80 - Vested (11,750 ) $ 48.40 - Unvested as of June 30, 2022 4,646 $ 7.20 $ - Forfeited (2,396 ) $ 5.20 - Granted 60,500 $ 2.04 - Vested (28,833 ) $ 3.00 - Unvested as of June 30, 2023 33,917 $ 1.69 $ - Forfeited - $ - - Granted 58,000 $ 0.36 - Vested (58,000 ) $ 1.18 - Unvested as of June 30, 2024 33,917 $ 0.29 $ -
Schedule of Warrant Activity	The summary of warrant activity is as follows: Warrants Weighted Average Remaining June 30, 2021 641,157 $ 49.60 3.08 Granted 1,215,788 $ 52.00 4.02 Forfeited - $ - - Exercised (3,775 ) $ 22.00 - June 30, 2022 1,853,170 $ 35.20 3.00 Granted 1,793,125 $ 3.20 4.95 Forfeited - $ - - Exercised (421,312 ) $ 1.21 - June 30, 2023 3,224,983 $ 16.75 3.30 Granted - $ - - Forfeited (500,000 ) $ 53.60 - Exercised (106,913 ) $ 0.25 - June 30, 2024 2,618,070 $ 8.76 2.89

Loss Per Shares (Tables)

Loss Per Shares (Tables)	12 Months Ended
	Jun. 30, 2024
Loss Per Shares [Abstract]
Schedule of Basic and Diluted Loss Per Share	The following tables set forth the computation of basic and diluted loss per share of Class A ordinary shares and Class B ordinary shares: For the Year Ended For the For the June 30, Class A Class B Class A Class B Class A Basic and diluted loss per share: Numerator Allocation of undistributed loss $ (26,017,802 ) $ (846,538 ) $ (36,519,400 ) $ (1,330,265 ) $ (77,208,118 ) Denominator Number of shares used in per share computation 36,881,213 1,200,000 8,845,046 322,192 3,880,561 Basic and diluted loss per share $ (0.71 ) $ (0.71 ) $ (4.13 ) $ (4.13 ) $ (19.90 )

Organization and Description _2

Organization and Description of Business (Details) ¥ in Millions		12 Months Ended
	Jan. 23, 2023 AED (د.إ) shares	Jun. 30, 2024 USD ($)	Sep. 14, 2023 CNY (¥)	Aug. 09, 2023	Aug. 11, 2022	Jun. 03, 2020 shares	May 07, 2020 USD ($) shares	Aug. 20, 2018
Organization and Description of Business [Line Items]
Ownership percentage			100%
Registered capital (in Yuan Renminbi) | ¥			¥ 5
Color Sky [Member]
Organization and Description of Business [Line Items]
Ordinary shares issued (in Shares)							115,834
Aggregate payment to sellers (in Dollars) | $							$ 2,000,000
Other (expense) income, net (in Dollars) | $		$ 2,844
Color Star Technology Ohio Inc. [Member]
Organization and Description of Business [Line Items]
Ownership percentage					100%
Color Star DMCC [Member]
Organization and Description of Business [Line Items]
Ownership percentage	100%
Divided (in Dirhams) | د.إ	د.إ 50,000
Divided shares (in Shares)	50
Nominal value (in Dirhams) | د.إ	د.إ 1,000
CACM Group NY, Inc [Member]
Organization and Description of Business [Line Items]
Incorporated ownership percentage								100%
Model Queen Limited [Member]
Organization and Description of Business [Line Items]
Incorporated ownership percentage				100%
Ordinary Shares [Member]
Organization and Description of Business [Line Items]
Ordinary shares issued (in Shares)						115,834

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Summary of Significant Accounting Policies [Line Items]
Accumulated deficit	$ (212,084,368)	$ (185,220,028)
Net loss	(26,864,340)	(37,849,665)	$ (77,208,118)
Impairment charges	$ 0	$ 9,357,062	$ 0
Percentage of tax realized upon ultimate settlement	50%
Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Residual value, percentage	0%
Intangible asset, useful life	3 years
Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Residual value, percentage	5%
Intangible asset, useful life	5 years

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Consolidated Financial Statements Reflect Activities of Subsidiaries	12 Months Ended
	Jun. 30, 2024
CACM [Member]
Schedule of Consolidated Financial Statements [Line Items]
Place incorporated	New York, USA
Ownership percentage	100%
Color Sky [Member]
Schedule of Consolidated Financial Statements [Line Items]
Place incorporated	Hong Kong	[1]
Ownership percentage	100%	[1]
Modern Pleasure[Member]
Schedule of Consolidated Financial Statements [Line Items]
Place incorporated	Hong Kong	[2]
Ownership percentage	100%	[2]
Color Metaverse [Member]
Schedule of Consolidated Financial Statements [Line Items]
Place incorporated	Singapore
Ownership percentage	100%
Color Star Ohio [Member]
Schedule of Consolidated Financial Statements [Line Items]
Place incorporated	Ohio, USA
Ownership percentage	100%
DMCC [Member]
Schedule of Consolidated Financial Statements [Line Items]
Place incorporated	United Arab Emirates
Ownership percentage	100%
Model Queen Limited [Member]
Schedule of Consolidated Financial Statements [Line Items]
Place incorporated	Hong Kong
Ownership percentage	100%
Color Star Hainan [Member]
Schedule of Consolidated Financial Statements [Line Items]
Place incorporated	PRC
Ownership percentage	100%
[1] Disposed on February 3, 2023 Dissolved on December 16, 2022

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Information of Revenues - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Schedule of Information of Revenues [Line Items]
Revenue	$ 2,830,442		$ 16,519,081
Concerts and entertainment events [Member]
Schedule of Information of Revenues [Line Items]
Revenue	2,722,642
Construction management consulting services [Member]
Schedule of Information of Revenues [Line Items]
Revenue	107,800
Online music education academy subscription [Member]
Schedule of Information of Revenues [Line Items]
Revenue			$ 16,519,081

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of Assets	Jun. 30, 2024
Office equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life	3 years

Accounts Receivable, Net (Detai

Accounts Receivable, Net (Details) - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Accounts Receivable, Net [Abstract]
Provision for allowance on credit losses	$ 0	$ 2,350,811	$ 0

Accounts Receivable, Net (Det_2

Accounts Receivable, Net (Details) - Schedule of Accounts Receivable - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Subtotal	$ 3,580,811	$ 2,350,811
Allowance for credit losses	(2,350,811)	(2,350,811)
Accounts receivables, net	1,230,000
Color World platform subscription fees due from App payment collections agent [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Subtotal	2,350,811	2,350,811
Entertainment event sales [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Subtotal	$ 1,230,000

Accounts Receivable, Net (Det_3

Accounts Receivable, Net (Details) - Schedule of Allowance for Credit Losses - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Schedule of Allowance for Credit Losses [Abstract]
Beginning balance	$ 2,350,811
Addition		2,350,811
Ending balance	$ 2,350,811	$ 2,350,811

Other Receivables, Net (Details

Other Receivables, Net (Details) - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Other Receivables, Net [Abstract]
Provision for allowance on credit losses	$ 16,911,882	$ 7,500,000	$ 0

Other Receivables, Net (Detai_2

Other Receivables, Net (Details) - Schedule of Other Receivables - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Receivables [Abstract]
Others	$ 332	$ 332
Receivables from vendors upon cancellation of concerts	23,286,550	13,000,000
Receivables from sale of concert rights	1,500,000
Other receivables	24,786,882	13,000,332
Allowance for credit losses	(24,411,882)	(7,500,000)
Other receivables, net	$ 375,000	$ 5,500,332

Other Receivables, Net (Detai_3

Other Receivables, Net (Details) - Schedule of Movements of Allowance for Credit Losses - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Other Receivables, Net [Abstract]
Beginning balance	$ 7,500,000
Addition	16,911,882	7,500,000
Ending balance	$ 24,411,882	$ 7,500,000

Prepayments (Details) - Schedul

Prepayments (Details) - Schedule of Prepayments, Current - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Schedule of Prepayments, Current [Abstract]
Prepayment for live concert productions	$ 8,835,833	$ 10,286,550
Prepayment for transportation services	12,061	20,676
Prepayments and advances	$ 8,847,894	$ 10,307,226

Prepayments (Details) - Sched_2

Prepayments (Details) - Schedule of Prepayments, Non-Current - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Schedule of Prepayments, Non-Current [Abstract]
Prepayment for transportation services		$ 12,061

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Details) - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Schedule of Property, Plant and Equipment [Abstract]
Depreciation expenses	$ 13,201	$ 13,200	$ 1,445,573
Gain on disposal of equipment			$ 94,984

Property, Plant and Equipment_4

Property, Plant and Equipment, Net (Details) - Schedule of Property, Plant and Equipment - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Property, Plant and Equipment [Line Items]
Less: Accumulated depreciation	$ (35,775)	$ (22,574)
Property, plant and equipment, net	3,827	17,028
Office equipment [Member]
Property, Plant and Equipment [Line Items]
Office equipment	$ 39,602	$ 39,602

Intangible Assets, Net (Details

Intangible Assets, Net (Details) - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Intangible Assets, Net [Abstract]
Amortization expense	$ 4,160,000	$ 5,843,813	$ 4,450,895

Intangible Assets, Net (Detai_2

Intangible Assets, Net (Details) - Schedule of Intangible Assets - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Impaired Intangible Assets [Abstract]
Copyrights of online education academy courses	$ 23,800,000	$ 16,600,000
Less: Accumulated amortization	(6,793,917)	(2,633,917)
Intangible assets, net	$ 17,006,083	$ 13,966,083

Accounts Payable (Details) - Sc

Accounts Payable (Details) - Schedule of Accounts Payable - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Schedule of Accounts Payable [Abstract]
Royal fees payable	$ 3,270,945	$ 3,270,945

Related Party Transactions (Det

Related Party Transactions (Details) - Schedule of Other Payables - Related Party - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Schedule of Other Payables - Related Party [Line Items]
Other payables & related party	$ 761,197	$ 580,000
Wei Zhang [Member]
Schedule of Other Payables - Related Party [Line Items]
Relationship	Chairman of the Board and Director of the Company
Nature	Interest-free loan, due on demand
Other payables & related party	$ 198,110
Hui Xu [Member]
Schedule of Other Payables - Related Party [Line Items]
Relationship	General Manager of CACM
Nature	Interest-free loan, due on demand
Other payables & related party	$ 560,000	580,000
Louis Luo [Member]
Schedule of Other Payables - Related Party [Line Items]
Relationship	Director and Chief Executive Officer of the Company
Nature	Interest-free loan, due on demand
Other payables & related party	$ 3,087

Leases (Details)

Leases (Details) - USD ($)	Jul. 31, 2023	Jun. 30, 2022	May 31, 2022
Leases [Abstract]
Rental fee	$ 8,621	$ 7,829	$ 2,886

Leases (Details) - Schedule of

Leases (Details) - Schedule of Lease Expenses - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Operating lease cost
Lease expenses	$ 94,835
Lease expenses – short-term	1,404	77,751	65,580
Total lease expenses	$ 96,239	$ 77,751	$ 65,580

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Weighted-Average Remaining Term and Discount Rate Related to Leases	Jun. 30, 2024	Jun. 30, 2023
Schedule of Weighted-Average Remaining Term and Discount Rate Related to Leases [Abstract]
Weighted-average remaining term Operating lease	1 year 1 month 2 days
Weighted-average discount rate Operating lease	5.40%

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of Minimum Lease Payment Under these Operating Leases	Jun. 30, 2024 USD ($)
Schedule of Minimum Lease Payment Under these Operating Leases [Abstract]
2025	$ 198,292
Thereafter	8,621
Total minimum lease payments	206,913
Less: discount	(3,452)
Present value of minimum lease payments	$ 203,461

Convertible Notes Payable (Deta

Convertible Notes Payable (Details) - USD ($)						12 Months Ended
	May 21, 2024	Apr. 12, 2024	Feb. 16, 2024	Jan. 19, 2024	Jul. 11, 2023	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Convertible Notes Payable [Line Items]
Conversion price per share (in Dollars per share)					$ 2
Gross proceed from sale of debt					$ 1,000,000
Perpayment of outstanding debt balance					120%
Converted amount						$ 875,000
Note balance amount						875,000
Interest expense						81,922
Amortization of debt issuance costs						$ 100,000
Investor [Member]
Convertible Notes Payable [Line Items]
Investor’s fees					$ 20,000
Investor redeemed	$ 75,000	$ 50,000	$ 50,000	$ 50,000
Converted into ordinary shares (in Shares)	448,350	298,900	200,000	200,000
Conversion price (in Dollars per share)	$ 0.17	$ 0.17	$ 0.25	$ 0.25
Unsecured Promissory Note [Member]
Convertible Notes Payable [Line Items]
Principal amount					$ 1,100,000
Simple interest rate					8%
Original issue discount					$ 80,000
Class A Ordinary Shares [Member]
Convertible Notes Payable [Line Items]
Price per share (in Dollars per share)					$ 0.04

Income Taxes (Details)

Income Taxes (Details)		12 Months Ended
		Jun. 30, 2024 USD ($)	Jun. 30, 2024 AED (د.إ)	Jun. 30, 2024 SGD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2024 AED (د.إ)	Jun. 30, 2024 SGD ($)
Income Taxes [Line Items]
Federal statutory income tax rate		21%	21%	21%	21%	21%
State effective tax		5.80%	5.80%	5.80%	5.80%	5.60%
Effective tax rate	[1]	(19.40%)	(19.40%)	(19.40%)	(21.40%)
Net operating loss carryforward		$ 41,600,000			$ 21,000,000
Percentage of future taxable income for unlimited years		80%	80%	80%
Deferred tax asset allowance, percentage		(7.40%)	(7.40%)	(7.40%)	(5.40%)	(26.60%)
Net deferred tax assets		$ 700,000			$ 600,000
Increased decreased in valuation allowance		$ 4,453,153			2,467,934
PRC [Member]
Income Taxes [Line Items]
Deferred tax asset allowance, percentage		100%	100%	100%
Net deferred tax assets		$ 19			0
Color Star Ohio [Member]
Income Taxes [Line Items]
Federal statutory income tax rate		21%	21%	21%
Effective tax rate		21%	21%	21%
Color Star Hainan [Member]
Income Taxes [Line Items]
Federal statutory income tax rate		25%	25%	25%
Effective tax rate		15%	15%	15%
Color Metaverse [Member]
Income Taxes [Line Items]
Effective tax rate		50%	50%	50%
Foreign statutory income tax rate		17%	17%	17%
Taxable income		$ 8,000		$ 10,000
Taxable income exempted from income tax		$ 100,000						$ 190,000
Color Star DMCC’s [Member]
Income Taxes [Line Items]
Federal statutory income tax rate		9%	9%	9%
Taxable income		$ 100,000	د.إ 375,000
Taxable income exempted from income tax		$ 100,000					د.إ 375,000
CACM [Member]
Income Taxes [Line Items]
Federal statutory income tax rate		21%	21%	21%
State effective tax		7.30%	7.30%	7.30%
Effective tax rate		26.80%	26.80%	26.80%
Net operating loss carryforward		$ 2,600,000			2,100,000
Deferred tax asset allowance, percentage		100%	100%	100%
Corporate income tax [Member] | Color Metaverse [Member]
Income Taxes [Line Items]
Effective tax rate		75%	75%	75%
DMCC [Member]
Income Taxes [Line Items]
Deferred tax asset allowance, percentage		100%	100%	100%
Maximum [Member]
Income Taxes [Line Items]
Increased decreased in valuation allowance					1,985,219	$ 9,248,767
Minimum [Member]
Income Taxes [Line Items]
Increased decreased in valuation allowance					2,467,934	$ 11,716,701
UNITED ARAB EMIRATES
Income Taxes [Line Items]
Net deferred tax assets		$ 3,700,000			1,900,000
Hong Kong [Member]
Income Taxes [Line Items]
Net operating loss carryforward		$ 77			$ 0
[1] These items represent expenses incurred in Cayman and it is not deductible in U.S. federal and state tax returns.

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Income (Loss) Before Provision for Income Taxes - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Schedule of Income (Loss) Before Provision for Income Taxes [Line Items]
Loss before provision for income taxes	$ (26,864,340)	$ (37,849,665)	$ (77,208,118)
Cayman [Member]
Schedule of Income (Loss) Before Provision for Income Taxes [Line Items]
Loss before provision for income taxes	(5,697,898)	(7,186,161)	(8,837,141)
United States [Member]
Schedule of Income (Loss) Before Provision for Income Taxes [Line Items]
Loss before provision for income taxes	(555,268)	(527,712)	(617,057)
Hong Kong [Member]
Schedule of Income (Loss) Before Provision for Income Taxes [Line Items]
Loss before provision for income taxes		(9,114,811)	(67,753,920)
Dubai [Member]
Schedule of Income (Loss) Before Provision for Income Taxes [Line Items]
Loss before provision for income taxes	(20,611,097)	(21,020,981)
PRC [Member]
Schedule of Income (Loss) Before Provision for Income Taxes [Line Items]
Loss before provision for income taxes	$ (77)

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Effective Income Tax Rate		12 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Schedule of Effective Income Tax Rate [Abstract]
Federal statutory rate		21%	21%	21%
State statutory rate		5.80%	5.80%	5.60%
Valuation allowance		(7.40%)	(5.40%)	(26.60%)
Removal of valuation allowance in disposed subsidiary			29.80%
Others	[1]	(19.40%)	(21.40%)
Effective tax rate		0%	0%	0%
[1] These items represent expenses incurred in Cayman and it is not deductible in U.S. federal and state tax returns.

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of Components of Deferred Tax Assets - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Deferred tax assets
Net operating loss carryforward in the U.S.	$ 706,247	$ 576,046
Net operating loss carryforward in the UAE	3,746,887	1,891,888
Net operating loss carryforward in PRC	19
Valuation allowance	(4,453,153)	(2,467,934)
Total net deferred tax assets

Shareholders_ Equity (Details)

Shareholders’ Equity (Details) - USD ($)												1 Months Ended													12 Months Ended
		Aug. 22, 2024	Dec. 28, 2023	Nov. 20, 2023	Nov. 08, 2023	May 01, 2023	Mar. 24, 2023	Dec. 20, 2022	Sep. 14, 2022	Apr. 11, 2022	Mar. 10, 2022	Apr. 30, 2024	Feb. 29, 2024	Dec. 31, 2023	Aug. 31, 2023	May 31, 2023	Apr. 30, 2023	Mar. 31, 2023	Feb. 28, 2023	Dec. 31, 2022	Nov. 30, 2022	Aug. 31, 2022	Jun. 30, 2022	Apr. 30, 2022	Jun. 30, 2024	Jun. 30, 2023		Jun. 30, 2022		Aug. 13, 2024	Jul. 31, 2024	Mar. 27, 2023	Dec. 19, 2022	Nov. 29, 2022	Sep. 24, 2021
Shareholders Equity [Line Items]
Reverse share split											Board of Directors of the Company approved the 40-for-1 reverse share split of its ordinary shares
Ordinary shares, par value (in Dollars per share)							$ 0.04
Ordinary shares per unit										1
Authorized share capital (in Dollars)										$ 800,000
Shares of common stock, fair value (in Dollars)																									$ 1,380,000	$ 1,500,000		$ 43,937,202
Adjusted Ordinary Shares										780,000,000
Ordinary shares value							700,000,000
Each warrants									1
Ordinary shares par value (in Dollars per share)			$ 0.4	$ 0.25	$ 0.25				$ 3.2
Gross proceeds (in Dollars)									$ 5,600,000
Sale of stock units			1,500,000	2,000,000	1,120,000			1,200,000	1,750,000							6,400,000
Warrants to purchase									1,750,000																										43,125
Exercise price (in Dollars per share)																																			$ 3.2
Warrant term																									5 years										5 years
Sale of stock price (in Dollars per share)			$ 0.04	$ 0.04	$ 0.04
Gross proceeds of IPO (in Dollars)			$ 600,000	$ 500,000	$ 280,000			$ 1,500,000																		5,018,985
Restricted common stock, shares												3,000	50,000		5,000		3,000		50,000
Fair value (in Dollars)												$ 660	$ 14,000		$ 6,400		$ 5,490		$ 81,800
Compensation expense (in Dollars)																									0	2,800,000		4,200,000
Closing price (in Dollars per share)																																$ 1.84	$ 0.71
Fair value for services (in Dollars)																										576,875
Value issued for acquisition (in Dollars)																									$ 7,200,000	3,600,000
Aggregate consideration (in Dollars)														$ 7,200,000
Ordinary Shares [Member]
Shareholders Equity [Line Items]
Shares of common stock, fair value (in Dollars)										$ 800,000
Adjusted Ordinary Shares										800,000,000															25,756
Restricted Stock [Member]
Shareholders Equity [Line Items]
Compensation expense (in Dollars)																									$ 100,000	100,000		600,000
Ms. Lili Jiang [Member]
Shareholders Equity [Line Items]
Restricted common stock, shares																								3,000
Fair value (in Dollars)																								$ 27,360
Mr. Biao Lu [Member]
Shareholders Equity [Line Items]
Restricted common stock, shares																							2,500
Fair value (in Dollars)																							$ 13,000
Wei Zhang [Member]
Shareholders Equity [Line Items]
Restricted common stock, shares																						7,500
Fair value (in Dollars)																						$ 36,000
Color World Platform [Member]
Shareholders Equity [Line Items]
Shares issued for acquisition																		2,400,000
Color Star DMCC [Member]
Shareholders Equity [Line Items]
Aggregate consideration (in Dollars)																$ 8,000,000
Subsequent Event [Member] | Third Party to Purchase Certain Copyrights [Member]
Shareholders Equity [Line Items]
Ordinary shares par value (in Dollars per share)																															$ 1.25
Board of Directors Chairman [Member]
Shareholders Equity [Line Items]
Ordinary shares, par value (in Dollars per share)										$ 0.04
Shares of common stock, fair value (in Dollars)										$ 800,000
Adjusted Ordinary Shares										20,000,000
Board of Directors Chairman [Member] | Ordinary Shares [Member]
Shareholders Equity [Line Items]
Shares of common stock, fair value (in Dollars)										$ 32,000,000
Board Granted [Member]
Shareholders Equity [Line Items]
Compensation expense (in Dollars)																									$ 3,800,000	$ 600,000		$ 0
Ordinary Shares [Member]
Shareholders Equity [Line Items]
Ordinary shares, par value (in Dollars per share)										$ 0.001
Aggregate shares of common stock										800,000,000
Original Ordinary Shares [Member] | Ordinary Shares [Member]
Shareholders Equity [Line Items]
Adjusted Ordinary Shares										20,000,000
Share Capital Amendment [Member]
Shareholders Equity [Line Items]
Ordinary shares, par value (in Dollars per share)							$ 0.04
Aggregate shares of common stock							800,000,000
Shares of common stock, fair value (in Dollars)							$ 32,000,000
Conversion of stock shares issued							1,200,000
Class B Ordinary Shares [Member]
Shareholders Equity [Line Items]
Ordinary shares, par value (in Dollars per share)							$ 0.04																		$ 0.04	$ 0.04
Ordinary shares value							100,000,000																		100,000,000	100,000,000
Class B Ordinary Shares [Member] | Ordinary Shares [Member]
Shareholders Equity [Line Items]
Aggregate shares of common stock	[1]
Shares of common stock, fair value (in Dollars)	[1]
Adjusted Ordinary Shares	[1]
Shares issued for services	[1]
Fair value for services (in Dollars)	[1]
Shares issued for acquisition	[1]
Value issued for acquisition (in Dollars)	[1]
Class A Ordinary Shares [Member]
Shareholders Equity [Line Items]
Ordinary shares, par value (in Dollars per share)														$ 0.3											$ 0.04	$ 0.04
Ordinary shares per unit									1																1
Ordinary shares value																									700,000,000	700,000,000
Voting rights							one
Ordinary shares par value (in Dollars per share)																$ 0.04
Sale of stock price (in Dollars per share)								$ 0.04
Value issued for acquisition (in Dollars)																		$ 3,600,000
Class A Ordinary Shares [Member] | Ordinary Shares [Member]
Shareholders Equity [Line Items]
Aggregate shares of common stock																									4,620,000	1,200,000	[1]	1,815,624	[1]
Shares of common stock, fair value (in Dollars)	[1]																								$ 184,800	$ 48,000		$ 72,625
Adjusted Ordinary Shares	[1]																									1,750,000
Shares issued for services	[1]																									3,300,000
Fair value for services (in Dollars)	[1]																									$ 132,000
Shares issued for acquisition	[1]																								24,000,000	2,400,000
Value issued for acquisition (in Dollars)	[1]																								$ 960,000	$ 96,000
Class A Ordinary Shares [Member] | Board of Directors Chairman [Member] | 2021 Plan [Member]
Shareholders Equity [Line Items]
Aggregate shares of common stock																					300,000
Shares of common stock, fair value (in Dollars)																					$ 240,000
Closing price (in Dollars per share)																																		$ 0.8
Class A Ordinary Shares [Member] | Board of Directors Chairman [Member] | 2023 Plan [Member]
Shareholders Equity [Line Items]
Aggregate shares of common stock						197,500										1,742,000
Shares of common stock, fair value (in Dollars)						$ 308,100										$ 2,282,020
Closing price (in Dollars per share)						$ 1.56										$ 1.31
Class A Ordinary Shares [Member] | Service Providers [Member]
Shareholders Equity [Line Items]
Shares issued for services																		1,800,000		1,500,000
Fair value for services (in Dollars)																		$ 3,312,000		$ 1,065,000
Class A Ordinary Shares [Member] | Phantom Share Units (PSUs) [Member]
Shareholders Equity [Line Items]
Shares issued for acquisition														24,000,000
Class A Ordinary Shares [Member] | Subsequent Event [Member]
Shareholders Equity [Line Items]
Ordinary shares par value (in Dollars per share)		$ 0.4																												$ 0.04
Sale of stock price (in Dollars per share)		$ 0.04
Gross proceeds of IPO (in Dollars)		$ 940,000
Aggregate consideration (in Dollars)		$ 2,350,000
IPO [Member] | Class A Ordinary Shares [Member]
Shareholders Equity [Line Items]
Ordinary shares par value (in Dollars per share)								$ 1.25
[1]Giving retroactive effect to the 40-for-1 reverse share split on September 26, 2022 and the alteration of the authorized issued share capital from ordinary shares into Class A and Class B ordinary shares on March 24, 2023

Shareholders_ Equity (Details)

Shareholders’ Equity (Details) - Schedule of Restricted Stock Grants - Restricted Stock [Member] - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Schedule of Restricted Stock Grants [Line Items]
Shares, Unvested Ending	33,917	4,646	12,146
Weighted Average Grant Date Fair Value Per Share, Unvested Ending	$ 1.69	$ 7.2	$ 56
Aggregate Intrinsic Value, Unvested Ending
Shares, Forfeited		(2,396)	(3,750)
Weighted Average Grant Date Fair Value Per Share, Forfeited		$ 5.2	$ 44.8
Aggregate Intrinsic Value, Forfeited
Shares, Granted	58,000	60,500	8,000
Weighted Average Grant Date Fair Value Per Share, Granted	$ 0.36	$ 2.04	$ 10.8
Aggregate Intrinsic Value, Granted
Shares, Vested	(58,000)	(28,833)	(11,750)
Weighted Average Grant Date Fair Value Per Share, Vested	$ 1.18	$ 3	$ 48.4
Aggregate Intrinsic Value, Vested
Shares, Unvested Ending	33,917	33,917	4,646
Weighted Average Grant Date Fair Value Per Share, Unvested Ending	$ 0.29	$ 1.69	$ 7.2
Aggregate Intrinsic Value, Unvested Ending

Shareholders_ Equity (Details_2

Shareholders’ Equity (Details) - Schedule of Warrant Activity - Warrant [Member] - $ / shares		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Schedule of Warrant Activity [Line Items]
Warrants Outstanding, Ending balance	641,157	2,618,070	3,224,983	1,853,170
Weighted Average Exercise Price, Ending balance	$ 49.6	$ 8.76	$ 16.75	$ 35.2
Average Remaining Contractual Life, Ending balance	3 years 29 days	2 years 10 months 20 days	3 years 3 months 18 days	3 years
Warrants Outstanding, Granted			1,793,125	1,215,788
Weighted Average Exercise Price, Granted			$ 3.2	$ 52
Average Remaining Contractual Life, Granted			4 years 11 months 12 days	4 years 7 days
Warrants Outstanding, Forfeited		(500,000)
Weighted Average Exercise Price, Forfeited		$ 53.6
Average Remaining Contractual Life, Forfeited
Warrants Outstanding, Exercised		(106,913)	(421,312)	(3,775)
Weighted Average Exercise Price, Exercised		$ 0.25	$ 1.21	$ 22
Average Remaining Contractual Life, Exercised

Loss Per Shares (Details) - Sch

Loss Per Shares (Details) - Schedule of Basic and Diluted Loss Per Share - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Class A Ordinary Shares [Member]
Numerator
Allocation of undistributed loss	$ (26,017,802)	$ (36,519,400)	$ (77,208,118)
Denominator
Number of shares used in per share computation	36,881,213	8,845,046	3,880,561
Basic loss per share	$ (0.71)	$ (4.13)	$ (19.9)
Diluted loss per share	$ (0.71)	$ (4.13)	$ (19.9)
Class B Ordinary Shares [Member]
Numerator
Allocation of undistributed loss	$ (846,538)	$ (1,330,265)
Denominator
Number of shares used in per share computation	1,200,000	322,192
Basic loss per share	$ (0.71)	$ (4.13)
Diluted loss per share	$ (0.71)	$ (4.13)

Concentrations of Risk (Details

Concentrations of Risk (Details)	12 Months Ended
	Jun. 30, 2024 USD ($)	Jun. 30, 2024 CNY (¥)	Jun. 30, 2023 USD ($)	Jun. 30, 2022
Concentrations of Risk [Line Items]
Deposited from banks (in Dollars)	$ 0		$ 0
Insurance coverage of each bank	$ 71,000	¥ 500,000
Customer Concentration Risk [Member] | Accounts Payable [Member] | Vendors One [Member]
Concentrations of Risk [Line Items]
Concentration risk percentage	100%	100%	100%
Customer Concentration Risk [Member] | Purchases [Member] | Vendors One [Member]
Concentrations of Risk [Line Items]
Concentration risk percentage	90%	90%		60%
Customer Concentration Risk [Member] | Purchases [Member] | Vendors Two [Member]
Concentrations of Risk [Line Items]
Concentration risk percentage				27%
Customer Concentration Risk [Member] | Purchases [Member] | Vendors Three [Member]
Concentrations of Risk [Line Items]
Concentration risk percentage				13%
Customer Concentration Risk [Member] | One Customer [Member] | Accounts Receivable [Member]
Concentrations of Risk [Line Items]
Concentration risk percentage	100%	100%
Customer Concentration Risk [Member] | One Customer [Member] | Total Sales [Member]
Concentrations of Risk [Line Items]
Concentration risk percentage	94%	94%		10%
US [Member]
Concentrations of Risk [Line Items]
Insurance coverage of each bank	$ 250,000

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)

1 Months Ended

12 Months Ended

Oct. 08, 2024

Sep. 27, 2024

Aug. 22, 2024

Aug. 13, 2024

Dec. 28, 2023

Nov. 20, 2023

Nov. 08, 2023

Jul. 11, 2023

Dec. 20, 2022

Dec. 31, 2023

Jun. 30, 2024

Jun. 30, 2023

Jun. 30, 2022

May 31, 2023

Sep. 14, 2022

Sep. 24, 2021

Subsequent Event [Line Items]

Share issued price per shares (in Dollars per share)

$ 0.4

$ 0.25

$ 0.25

$ 3.2

Prepayment of outstanding debt balance percentage

120%

Conversion price (in Dollars per share)

$ 2

Total consideration

$ 7,200,000

Sale of stock price (in Dollars per share)

$ 0.04

$ 0.04

$ 0.04

Gross proceeds of ipo

$ 600,000

$ 500,000

$ 280,000

$ 1,500,000

$ 5,018,985

Purchase of warrants (in Shares)

1,750,000

43,125

Exercise price (in Dollars per share)

$ 3.2

Percentage of lowest VWAP

90%

Percentage of proceeds to redeem the initial notes

30%

Percentage of accrued interest

105%

Expiry term

5 years

5 years

Gross proceeds raised in the offering

6.50%

Conversion shares

$ 875,000

Initial Notes [Member]

Subsequent Event [Line Items]

Exercise price (in Dollars per share)

$ 1.6

Conversion price (in Dollars per share)

$ 1.6

Convertible Promissory Note [Member]

Subsequent Event [Line Items]

Original principal amount

$ 1,100,000

Interest rate

8%

Gross proceeds of ipo

$ 1,330,000

Subsequent Event [Member]

Subsequent Event [Line Items]

Original issue discount

$ 80,000

Investor fees

$ 20,000

Prepayment of outstanding debt balance percentage

120%

Gross procceds from warrants

$ 7,000,000

Maturity date

Aug. 13, 2025

Subsequent Event [Member] | Unsecured Convertible Note [Member]

Subsequent Event [Line Items]

Interest rate

8%

Conversion price (in Dollars per share)

$ 2

Original issue discount rate

18%

Subsequent Event [Member] | Senior Secured Convertible Notes [Member]

Subsequent Event [Line Items]

Interest rate

6%

Class A Ordinary Shares [Member]

Subsequent Event [Line Items]

Share issued price per shares (in Dollars per share)

$ 0.04

Sale of stock price (in Dollars per share)

$ 0.04

Class A Ordinary Shares [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Original principal amount

$ 1,100,000

Share issued price per shares (in Dollars per share)

$ 0.4

$ 0.04

Gross proceeds for Unsecured promissory note

$ 1,000,000

Original issue discount rate

8%

Total consideration

$ 2,350,000

Sale of stock price (in Dollars per share)

$ 0.04

Gross proceeds of ipo

$ 940,000

Aggregate principal amount

$ 7,600,000

Forecast [Member] | Class A Ordinary Shares [Member]

Subsequent Event [Line Items]

Conversion price (in Dollars per share)

$ 0.17

Conversion shares

$ 875,000

Accrued interest

$ 96,540

Shares converted (in Shares)

5,807,863

Series A Warrants [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Purchase of warrants (in Shares)

2,853,118

Exercise price (in Dollars per share)

$ 1.6