Foxx Development (FOXX) S-1 10 Jan 25 IPO registration Financial data

Document And Entity Information

Document And Entity Information	3 Months Ended
	Sep. 30, 2024
Document Information Line Items
Entity Registrant Name	FOXX DEVELOPMENT HOLDINGS INC.
Document Type	S-1
Amendment Flag	false
Entity Central Index Key	0002013807
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	DE

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Jun. 30, 2024		Jun. 30, 2023
CURRENT ASSETS
Cash	$ 9,180,356	$ 587,448
Restricted cash	19,411,645
Accounts receivable	12,371,365	251,894
Inventories	4,540,549	1,768,072
Contract assets	1,713,430	1,682,289
Prepaid expenses and other current assets	336,958	44,116
Total Current Assets	47,554,303	4,333,959
PROPERTY AND EQUIPMENT, NET	166,338	142,619
NON-CURRENT ASSETS
Operating right-of-use assets	1,223,334	405,758
Deferred transaction costs		462,177
Security deposits	603,716	29,909
Total Non-current Assets	1,827,050	897,844
Total Assets	49,547,691	5,374,422
CURRENT LIABILITIES
Accounts payable	19,285,926	1,396,860
Other payables and accrued liabilities	1,481,319	468,225
Payables on shares redemption	20,499,790
Contract liabilities	143,600	649,450		649,450
Income taxes payable	253,932
Short-term loans		291,208
Current maturity of long-term loan	20,132	19,539
Operating lease liabilities – current	180,451	72,531
Convertible promissory notes		6,000,000
Earnout liabilities	5,737,868
Total Current Liabilities	47,949,557	8,948,981
NON-CURRENT LIABILITIES
Operating lease liabilities – non-current	1,050,715	332,435
Long-term loan – non-current	90,181	95,442
Total Non-current Liabilities	1,140,896	427,877
Total Liabilities	49,090,453	9,376,858
SHAREHOLDERS’ DEFICIT
Common Stock, value	727	330	[1]
Additional paid-in capital	13,750,228	7,024,162
Accumulated deficit	(13,293,717)	(11,026,928)
Total Shareholders’ Equity (Deficit)	457,238	(4,002,436)		(571,794)
Total Liabilities and Shareholders’ Equity (Deficit)	49,547,691	5,374,422
Related Party
CURRENT ASSETS
Amount due from related party		140
CURRENT LIABILITIES
Other payable – related party	$ 346,539	51,168
Previously Reported
CURRENT ASSETS
Cash		587,448		1,824,849
Accounts receivable		251,894
Inventories		1,768,072
Contract assets		1,682,289
Prepaid expenses and other current assets		44,116		11,411
Total Current Assets		4,333,959		1,836,260
PROPERTY AND EQUIPMENT, NET		142,619		173,659
NON-CURRENT ASSETS
Operating right-of-use assets		405,758
Deferred transaction costs		462,177
Security deposits		29,909
Total Non-current Assets		897,844
Total Assets		5,374,422		2,009,919
CURRENT LIABILITIES
Accounts payable		1,396,860
Other payables and accrued liabilities		468,225		27,453
Contract liabilities		649,450		27
Income taxes payable				15,842
Short-term loans		291,208		291,208
Current maturity of long-term loan		19,539		15,967
Operating lease liabilities – current		72,531
Convertible promissory notes		6,000,000		2,000,000
Total Current Liabilities		8,948,981		2,466,732
NON-CURRENT LIABILITIES
Operating lease liabilities – non-current		332,435
Long-term loan – non-current		95,442		114,981
Total Non-current Liabilities		427,877		114,981
Total Liabilities		9,376,858		2,581,713
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ DEFICIT
Common Stock, value		1,000		1,000
Additional paid-in capital		7,023,492		7,023,492
Accumulated deficit		(11,026,928)		(7,596,286)
Total Shareholders’ Equity (Deficit)		(4,002,436)		(571,794)
Total Liabilities and Shareholders’ Equity (Deficit)		5,374,422		2,009,919
Previously Reported | Related Party
CURRENT ASSETS
Amount due from related party		140
CURRENT LIABILITIES
Other payable – related party		51,168		25,000
Short-term loan – related party				$ 91,235
[1]Giving retroactive effect to reverse recapitalization effected on September 26, 2024 to reflect exchange ratio of approximately 3.3033 as described in Note 4.

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Jun. 30, 2024	Jun. 30, 2023
Common stock, par value (in Dollars per share)	$ 0.0001
Common stock, shares authorized	6,606,667
Common stock, shares issued	3,303,333
Common stock, shares outstanding	3,303,333	1,000,000
Previously Reported
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	2,000,000	1,000,000
Common stock, shares issued	1,000,000	1,000,000
Common stock, shares outstanding	1,000,000	1,000,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended				12 Months Ended
	Sep. 30, 2024		Sep. 30, 2023		Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
REVENUES, NET	$ 23,112,052				$ 3,228,559	$ 21,622,887
COST OF GOODS SOLD	22,713,876				3,112,616	20,514,107
GROSS PROFIT	398,176				115,943	1,108,780
OPERATING EXPENSES:
Selling expenses	1,215,042		208,276		1,076,761	262,767
General and administrative expenses	961,247		303,334		2,076,484	487,706
Research and development – related party	22,792				91,168	272,080
Research and development	7,028
Total Operating Expenses	2,206,109		511,610		3,244,413	1,022,553
(LOSS) INCOME FROM OPERATIONS	(1,807,933)		(511,610)		(3,128,470)	86,227
OTHER INCOME (EXPENSE)
Interest expense	(408,995)		(39,336)		(278,328)	(9,277)
Other expense, net					(4,016)	(4,522)
Other income, net			4,115
Change in fair value of earnout liabilities	(49,861)
Total Other Expense, net	(458,856)		(35,221)		(282,344)	(13,799)
(LOSS) INCOME BEFORE INCOME TAXES	(2,266,789)		(546,831)		(3,410,814)	72,428
PROVISION FOR INCOME TAXES					19,828	14,237
NET (LOSS) INCOME	$ (2,266,789)		$ (546,831)		$ (3,430,642)	$ 58,191
WEIGHTED AVERAGE NUMBER OF ORDINARY SHARES*
Basic (in Shares)	3,477,696	[1],[2]	3,303,333	[1],[2]	1,000,000	1,000,000
Diluted (in Shares)	3,477,696	[1],[2]	3,303,333	[1],[2]	1,000,000	1,001,648
LOSS PER SHARE
Basic (in Dollars per share)	$ (0.65)		$ (0.17)		$ (3.43)	$ 0.06
Diluted (in Dollars per share)	$ (0.65)		$ (0.17)		$ (3.43)	$ 0.06
[1]As described in Note 4 — Reverse recapitalization, the Earnout Shares that are contingently issuable in connection with the Business Combination are subject to vesting based on the Company’s financial performance during the earnout period. The Earnout Shares are excluded from the calculation of basic and diluted weighted -average

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Change in Shareholders’ Deficit - USD ($)		Common Stock Previously Reported	Common Stock		Additional paid-in capital Previously Reported	Additional paid-in capital	Accumulated deficit Previously Reported	Accumulated deficit	Previously Reported	Total
Balance at Jun. 30, 2022			$ 1,000			$ 7,023,492		$ (7,654,477)		$ (629,985)
Balance (in Shares) at Jun. 30, 2022			1,000,000
Net income (loss)								58,191		58,191
Balance at Jun. 30, 2023		$ 1,000	$ 330		$ 7,023,492	7,024,162	$ (7,596,286)	(7,596,286)	$ (571,794)	$ (571,794)
Balance (in Shares) at Jun. 30, 2023		1,000,000	3,303,333	[1]					1,000,000	1,000,000
Net income (loss)								(546,831)		$ (546,831)
Balance at Sep. 30, 2023			$ 330			7,024,162		(8,143,117)		(1,118,625)
Balance (in Shares) at Sep. 30, 2023	[1]		3,303,333
Balance at Jun. 30, 2023		$ 1,000	$ 330		7,023,492	7,024,162	(7,596,286)	(7,596,286)	$ (571,794)	$ (571,794)
Balance (in Shares) at Jun. 30, 2023		1,000,000	3,303,333	[1]					1,000,000	1,000,000
Net income (loss)							(3,430,642)		$ (3,430,642)	$ (3,430,642)
Balance at Jun. 30, 2024		$ 1,000	$ 330		$ 7,023,492	7,024,162	$ (11,026,928)	(11,026,928)	$ (4,002,436)	$ (4,002,436)
Balance (in Shares) at Jun. 30, 2024		1,000,000	3,303,333	[1]					1,000,000	3,303,333
Conversion of convertible promissory notes into common stock upon completion of reverse recapitalization			$ 170			15,408,515				$ 15,408,685
Conversion of convertible promissory notes into common stock upon completion of reverse recapitalization (in Shares)	[1]		1,696,668
Issuance of common stock upon completion of reverse recapitalization			$ 227			(2,100,865)				(2,100,638)
Issuance of common stock upon completion of reverse recapitalization (in Shares)	[1]		2,270,096
Earnout liabilities						(5,688,007)				(5,688,007)
Transaction costs						(893,577)				(893,577)
Net income (loss)								(2,266,789)		(2,266,789)
Balance at Sep. 30, 2024			$ 727			$ 13,750,228		$ (13,293,717)		$ 457,238
Balance (in Shares) at Sep. 30, 2024			7,270,097	[1]						7,270,097
[1]Giving retroactive effect to reverse recapitalization effected on September 26, 2024 to reflect exchange ratio of approximately 3.3033 as described in Note 4.

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (2,266,789)	$ (546,831)	$ (3,430,642)	$ 58,191
Operating activities:
Accrued interest expense from convertible notes			264,445	3,500
Change in operating assets and liabilities:
Accounts payable, related party				(84,920)
Income taxes payable			(15,842)	14,237
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	11,281	9,768	39,783	20,819
Interest expense from convertible promissory notes	140,740	35,389
Amortization of operating right of use assets	54,417		32,468
Change in fair value of earnouts	49,861
Change in operating assets and liabilities:
Accounts receivable	(12,119,471)	(200)	(251,894)
Inventories	(2,772,477)	(466,000)	(1,768,072)
Contract assets	(31,141)	(1,024,684)	(1,682,289)
Prepaid expenses and other current assets	(210,482)	(9,164)	(32,705)	581,979
Amount due from a related party	140		(140)
Security deposits	(573,807)	(27,420)	(29,909)
Accounts payable	17,889,066		1,396,861
Contract liabilities	(505,850)	601,000	649,423	(609,202)
Other payables and accrued liabilities	214,054	65,493	155,526	20,572
Other payable – related party	(77,208)	(25,000)	26,168	25,000
Operating lease liabilities	(45,793)		(33,260)
Net cash used in operating activities	(243,459)	(1,387,649)	(4,680,079)	30,176
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(35,000)	(4,144)	(8,743)	(66,899)
Net cash used in investing activities	(35,000)	(4,144)	(8,743)	(66,899)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments to short-term loans – related party		(91,235)	(91,235)	(154,322)
Repayments to short-term loans	(291,208)
Principal payments of long-term loan	(4,668)	(2,774)	(15,967)	(5,848)
Proceeds from convertible promissory note	9,000,000		4,000,000	2,000,000
Proceeds from reverse recapitalization, net of payments of transaction costs	19,710,288
Payments of deferred transaction costs	(131,400)	(111,815)	(441,377)
Net cash provided by (used in) financing activities	28,283,012	(205,824)	3,451,421	1,839,830
NET CHANGE IN CASH	28,004,553	(1,597,617)	(1,237,401)	1,803,107
CASH AND RESTRICTED CASH, beginning of the period	587,448	1,824,849	1,824,849	21,742
CASH AND RESTRICTED CASH, end of the period	28,592,001	227,232	587,448	1,824,849
CASH AND RESTRICTED CASH, end of the period reconciliation:
Cash and cash equivalents	9,180,356	227,232	587,448
Restricted cash	19,411,645
CASH AND RESTRICTED CASH, end of the period	28,592,001	227,232	587,448	1,824,849
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for income tax	50		35,670
Cash paid for interest	4,073	2,626	13,662	7,104
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Purchase of equipment through long-term loans				127,300
Initial recognition of operating right-of-use assets and lease liabilities	750,338		438,226
Modification of operating right-of-use assets and lease liabilities	121,655
Conversion of convertible promissory notes into common stock	15,408,685
Reverse recapitalization transaction costs net against additional-paid in capital	893,577
Deferred transaction costs included in other payables and accrued liabilities	300,000	8,000	$ 20,800
Initial recognition of earnout liabilities	$ 5,688,007

Nature of Business and Organiza

Nature of Business and Organization	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Nature of Business and Organization [Abstract]
Nature of business and organization	Note 1 — Nature of business and organization Foxx Development Holdings Inc. (“Foxx” or the “Company”) was incorporated on November 13, 2023 under the name “Acri Capital Merger Sub I Inc.” On February 18, 2024, the Company entered into a business combination agreement (as amended on May 31, 2024, the “Business Combination Agreement”), by and among the Company, Acri Capital Acquisition Corporation, a Delaware corporation and our parent company at the time (“ACAC”), Acri Capital Merger Sub II Inc., a Delaware corporation and our wholly -owned -owned Following the consummation of the Business Combination (the “Closing”) on September 26, 2024, Purchaser was renamed as “Foxx Development Holdings Inc.” and became a publicly traded company. The Merger Sub was renamed as “Foxx Development Inc.” and became the Delaware subsidiary of Purchaser. On August 29, 2023, Foxx Technology Pte Ltd, a Singapore private company (“Foxx Technology”), was incorporated in Singapore, with Old Foxx holds 51% of the equity interests in Foxx Technology. Foxx Technology operates in the field of the manufacture of wireless communications equipment, and the wholesale of handphones, handphone peripheral equipment and other telecommunications equipment. Since the Company owns the majority controlling financial interest in Foxx Technology, according to ASC 810 -10-15-10 -owned	Note 1 — Nature of business and organization Foxx Development Inc. (“Foxx” or the “Company”) is a Texas corporation incorporated on March 17, 2017. The Company is primarily engaged in the sales of electronic products. On August 29, 2023, Foxx Technology Pte Ltd (“Foxx Technology”) was incorporated in Singapore, where Foxx holds 51% of equity interests. Foxx Technology operates in the field of the manufacture of wireless communications equipment, and the wholesale of handphones, handphone peripheral equipment and other telecommunications equipment. Since the Company owns the majority controlling financial interest in Foxx Technology, according to ASC 810 -10-15-10 -owned Recent Development Foxx Development Holdings Inc. was incorporated on November 13, 2023 under the name “Acri Capital Merger Sub I Inc.” On February 18, 2024, Acri Capital Merger Sub I Inc. (“Purchaser” and after the Closing (as defined below), the “New Foxx”) entered into a business combination agreement (as amended from time to time, the “Business Combination Agreement”), by and among Acri Capital Acquisition Corporation (“ACAC”, or “Parent”), Purchaser, Acri Capital Merger Sub II Inc., a Delaware corporation and wholly -owned -owned Following the consummation of the Business Combination (the “Closing”) on September 26, 2024, Purchaser was renamed as “Foxx Development Holdings Inc.”, and became a publicly traded company. The Merger Sub was renamed as “Foxx Development Inc.” and became the Delaware subsidiary of Purchaser. See Note 22 for more details.

Going Concern

Going Concern	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Going Concern [Abstract]
Going Concern	Note 2 — Going Concern In assessing the Company’s ability to continue as a going concern, the Company monitors and analyses its cash on -hand The Company is primarily engaged in the sales of electronic products and debt financing in the form of convertible notes, loans from bank, third parties, related parties, and cash generated from operations have been utilized to finance the working capital. The Company’s management has considered whether there is substantial doubt about its ability to continue as a going concern due to (1) net cash used in operating activities of approximately $0.2 million for the three months ended September 30, 2024, (2) net loss of approximately $2.3 million for the three months ended September 30, 2024, (3) accumulated deficit of approximately $13.3 million as of September 30, 2024, and (4) the working capital deficit of approximately $0.4 million as of September 30, 2024. If the Company is unable to generate sufficient funds to finance the working capital requirements of the Company within the normal operating cycle of a twelve -month • • • The Company can make no assurances that required financings will be available for the amounts needed, or on terms commercially acceptable to the Company, if at all. If one or all of these events does not occur or subsequent capital raises are insufficient to bridge financial and liquidity shortfall, there would likely be a material adverse effect on the Company and would materially adversely affect its ability to continue as a going concern. As such, the Company’s management has determined that the factors discussed above have raised substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the unaudited condensed consolidated financial statements are issued. The unaudited condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern and, accordingly, do not include any adjustments that might result from the outcome of this uncertainty.	Note 2 — Going Concern In assessing the Company’s ability to continue as a going concern, the Company monitors and analyses its cash on -hand The Company is primarily engaged in the sales of electronic products and debt financing in the form of convertible notes, loans from bank, third parties, related parties, and cash generated from operations have been utilized to finance the working capital. The Company’s management has considered whether there is substantial doubt about its ability to continue as a going concern due to (1) net cash used in operating activities of approximately $4.7 million for the year ended June 30, 2024; (2) accumulated deficit of approximately $11.0 million as of June 30, 2024; (3) the working capital deficit of approximately $4.6 million as of June 30, 2024, and (4) three convertible promissory notes with a total principal amount of $6.0 million as of June 30, 2024 and the related interests were automatically converted into the right to receive, without interest, the applicable portion of 5,000,000 If the Company is unable to generate sufficient funds to finance the working capital requirements of the Company within the normal operating cycle of a twelve -month • • • The Company can make no assurances that required financings will be available for the amounts needed, or on terms commercially acceptable to the Company, if at all. If one or all of these events does not occur or subsequent capital raises are insufficient to bridge financial and liquidity shortfall, there would likely be a material adverse effect on the Company and would materially adversely affect its ability to continue as a going concern. As such, management has determined that the factors discussed above have raised substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. The consolidated financial statements have been prepared assuming that the Company will continue as a going concern and, accordingly, do not include any adjustments that might result from the outcome of this uncertainty.

Basis of Presentation and Signi

Basis of Presentation and Significant Accounting Policies	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Basis of Presentation and Significant Accounting Policies [Abstract]
Basis of presentation and significant accounting policies	Note 3 — Basis of presentation and significant accounting policies Basis of presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). In the opinion of management, all adjustments, consisting only of normal recurring adjustments, considered necessary for a fair presentation of its financial position and operation results. Interim results are not necessary indicative of results of a full year. The information in this Quarterly Report on Form 10 -Q -Q -K Principles of consolidation The unaudited condensed consolidated financial statements include the financial statements of the Company and its subsidiaries. All transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation. A subsidiary is an entity in which the Company, directly or indirectly, controls more than one half of the voting power; or has the power to govern the financial and operating policies, to appoint or remove the majority of the members of the board of directors, or to cast a majority of votes at the meeting of directors. Use of estimates and assumptions The preparation of unaudited condensed 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 disclosures of contingent assets and liabilities as of the date of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the periods presented. Actual results could differ from these estimates. Restricted cash Restricted cash is maintained in a trust account and is restricted to repay the redeeming shareholders of ACAC upon the Closing (see Note 4). Accounts receivable Accounts receivables are recognized and carried at the original invoiced amount less an allowance for any uncollectible accounts on credit losses. Allowance for credit losses for accounts receivables is established based on various factors including historical payments and current economic trends. The Company reviews its allowance for credit loss 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 Inventories Inventories are stated at the lower of cost or net realizable value, the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. Cost is determined using the “First in, First out” method. Inventories mainly include electronic products and accessories which are purchased from the Company’s suppliers as merchandized goods and freight -in -downs -down Contract assets Contract assets consisted of cash deposited or advanced to suppliers for future inventory purchases. This amount is refundable and bears no interest. For any advances to suppliers determined by management that such advances will not be in receipts of inventories or refundable, the Company will recognize an allowance account to reserve such balances. Management reviews its advances to suppliers on a regular basis to determine if the allowance is adequate and adjusts the allowance when necessary. Delinquent account balances are written -off Deferred transaction costs The Company complies with the requirements of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 340 -10-S99-1 Other Assets and Deferred Costs — SEC Materials -10-S99 Expenses of Offering Payables on shares redemption Payables on shares redemption consisted of payables to the ACAC shareholders who exercised their redemption rights in connection with the Business Combination (See Note 4). Contract liabilities Contract liabilities mainly consisted of deposits received from customers before all the relevant criteria for revenue recognition are met and are recorded as customer deposits. Earnout liabilities At the Closing of the Business Combination, pursuant to the Business Combination Agreement, the stockholders of Old Foxx were entitled to receive up to a total of 4,200,000 contingent earnout shares (“Earnout Shares”) in the form of common stock of the Company, par value $0.0001 per share (“Common Stock”). The Earnout Shares would be issued upon certain vesting schedules based on the Company’s financial performance for the fiscal year ended June 30, 2024 and 2025. The Earnout Shares are classified as a liability and measured at fair value, with changes in fair value included in the consolidated statements of operations (See Note 17). Convertible instrument The Company accounts for its convertible instrument in accordance with ASC 470 -20 -15 Derivatives and Hedging — Embedded Derivatives -20 — Debt with Conversion and Other Options Revenue recognition The Company recognizes revenue to depict the transfer of promised goods or services (that is, an asset) to customers in an amount that reflects the consideration to which the Company expects to receive in exchange for those goods or services. An asset is transferred when the customer obtains control of that asset. It also 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. To achieve that core principle, the Company applies the five steps defined under Topic 606: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company’s main business is selling electronic products to 1) wholesale customers and 2) individual E -commerce Wholesale Customers The Company recognizes a contract with a customer when the contract is committed in writing, the rights of parties, including payment terms, are identified, the contract has commercial substance, and collectability is probable. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of accounting in FASB Accounting Standards Update No. 2014 -09 Revenue from Contracts with Customers credit terms of 30 to 90 days after shipment depends on the specified contract. No sales returns are being given to its wholesale customers as they were being given additional 2 -3 Gross versus Net Revenue Reporting The determination of whether revenues should be reported on a gross or net basis is based on the Company’s assessment of whether it is the principal or an agent in the transaction in accordance with ASC 606 -10-55 To distinguish a promise to provide products from a promise to facilitate the sale from a third party, the Company considers the guidance of control in ASC 606 -10-55-37A -10-55-39 The Company orders the products and pays in advance from its supplier. When the supplier has completed production, the Company inspects and accepts the products in its suppliers’ warehouse or at the designated logistic warehouse of the supplier. This enables the Company to direct the use of these products but to also bear inventory risk as legal owners. The Company has the responsibility of fulfilling the promise to provide the products to its customers, and also includes an additional 2 -3 -year -3 Warranty The Company generally provides 1 -year -3 -3 -3 -commerce E-Commerce Customers The Company recognizes a contract with a customer when the contract is committed in writing and signed electronically on an E -Commerce A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of accounting in Topic 606. A contract’s transaction price is allocated to each performance obligation identified in the arrangement based on the relative standalone selling price of each distinct good or service in the contract and recognized as revenue when, or as, the performance obligation is satisfied. For all the Company’s contracts, the Company has identified one performance obligation, which is primarily satisfied at a point in time upon delivery of products based on terms stated in the contracts on shipping destination at its individual customer shipping address, which is the Company’s obligation to deliver the product to the end user/individual customer, depends on the specified contract. The Company’s E -Commerce -Commerce -Commerce -Commerce -party -commerce Gross versus Net Revenue Reporting The determination of whether revenues should be reported on a gross or net basis is based on the Company’s assessment of whether it is the principal or an agent in the transaction in accordance with ASC 606 -10-55 To distinguish a promise to provide products from a promise to facilitate the sale from a third party, the Company considers the guidance of control in ASC 606 -10-55-37A -10-55-39 The Company orders the products, and the suppliers ship the products to the Company’s warehouse where the Company inspects and accepts the products. This enables the Company to direct the use of these products but to also bear inventory risk as legal owners. The Company has the responsibility of fulfilling the promise to provide the products to its customers, and to provide a one -year -commerce -Commerce Practical expedient The Company applies the practical expedient in ASC 606 to expense costs as incurred for costs to obtain a contract with a customer when the amortization period is one year or less. The Company has no material incremental costs of obtaining contracts with customers that the Company expects the benefit of those costs to be longer than one year which need to be recognized as assets for the three months ended September 30, 2024 and 2023. Lease The Company accounts for leases in accordance with ASC 842. The Company categorizes leases with contractual terms longer than 12 months as either operating or finance. Finance leases are generally those leases that substantially utilize or pay for the entire asset over its estimated life. All other leases are categorized as operating leases. Costs associated with operating lease assets are recognized on a straight -line The Company determines if an arrangement is, or contains, a lease at inception. Operating lease assets represent the Company’s right to control the use of an identified asset for a period of time, or term, in exchange for consideration, and operating lease liabilities represent its obligation to make lease payments arising from the aforementioned right. Operating lease right -of-use -10-15-37 -lease -lease -lease Operating lease assets are amortized on a straight -line -line The Company reviews the impairment of its right -of-use -lived -lived -tax -of-use -tax -of-use For a lease with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liability. For the lease that with lease term of one year or shorter, the Company has elected to not recognize right -of-use Warrants The Company accounts for warrants as either equity -classified -classified Distinguishing Liabilities from Equity Derivatives and Hedging For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time of issuance. The Company determined that upon further review of the warrant agreements, the Company concluded that its warrants qualify for equity accounting treatment. Upon completion of the Business Combination, all of ACAC’s outstanding public and private warrants (See Note 16) were replaced by the Company’s public and private warrants. The Company treated such warrants replacement as a warrant modification and no incremental fair value was recognized for the three months ended September 30, 2024. Recently adopted accounting standards The Company considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued. Under the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), the Company meets the definition of an emerging growth company and has elected the extended transition period for complying with new or revised accounting standards, which delays the adoption of these accounting standards until they would apply to private companies. In March 2022, the FASB issued ASU 2022 -02 Financial Instruments — Credit Losses (Topic 326) -period -offs Except as mentioned above, 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 balance sheets, statements of operations and statements of cash flows. Recently issued accounting pronouncements not yet adopted In November 2023, the FASB issued ASU No. 2023 -07 Segment Reporting -07 -07 -07 -07 -07 In December 2023, the FASB issued ASU No. 2023 -09 Income Taxes (Topic 740): Improvements to Income Tax Disclosures -09 -09 -09	Note 3 — Basis of presentation and significant accounting policies Basis of presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Principles of consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries. All transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation. A subsidiary is an entity in which the Company, directly or indirectly, controls more than one half of the voting power; or has the power to govern the financial and operating policies, to appoint or remove the majority of the members of the board of directors, or to cast a majority of votes at the meeting of directors. 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 disclosures of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the periods presented. Actual results could differ from these estimates. Fair value measurement The accounting standard regarding the fair value of financial instruments and related fair value measurements defines financial instruments and requires disclosure of the fair value of financial instruments held by the Company. The accounting standards define fair value, establish a three -level • • • Financial instruments included in current assets and current liabilities are reported in the balance sheets at face value or cost, which approximates the 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. Segment Operating segments are defined as components of an enterprise engaging in businesses activities for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision makers (“CODM”) in deciding how to allocate resources and assess performance. The Company’s chief operating decision maker, CEO, reviews segment results when making decisions about allocating resources and assessing performance of the Company. Based on qualitative and quantitative criteria established by Accounting Standards Codification (“ASC”) 280, “Segment Reporting”, the Company considers itself to be operating within one operating and reportable segment. Cash The Company considers all highly liquid investments with an original maturity of three months or less to be cash and cash equivalents. As of June 30, 2024 and 2023, the Company had no cash equivalents on account. Cash is maintained at financial institutions and, at times, balances may exceed federally insured limits. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash deposits. Accounts at each institution are insured by the Federal Deposit Insurance Corporation up to $250,000. The Company has historically not experienced a loss related to these deposits. Accounts receivable Accounts receivables are recognized and carried at the original invoiced amount less an allowance for any uncollectible accounts on credit losses. Allowance for credit losses for accounts receivables is established based on various factors including historical payments and current economic trends. The Company reviews its allowance for credit loss 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 $0 Inventories Inventories are stated at the lower of cost or net realizable value, the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. Cost is determined using the “First in, First out” method. Inventories mainly include electronic products and accessories which are purchased from the Company’s suppliers as merchandized goods and freight -in -downs $0 -down Contract assets Contract assets consisted of cash deposited or advanced to suppliers for future inventory purchases. This amount is refundable and bears no interest. For any advances to suppliers determined by management that such advances will not be in receipts of inventories or refundable, the Company will recognize an allowance account to reserve such balances. Management reviews its advances to suppliers on a regular basis to determine if the allowance is adequate and adjusts the allowance when necessary. Delinquent account balances are written -off Property and equipment, net Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation is computed using the straight -line Useful Life Computer and office equipment 5 years Vehicles 5 years The cost and related accumulated depreciation and amortization of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the statements of operations. Expenditures for maintenance and repairs are charged to earnings as incurred, while additions, renewals and betterments, which are expected to extend the useful life of assets, are capitalized. The Company also re -evaluates Long-lived assets Long -lived -lived Deferred offering costs The Company complies with the requirements of FASB ASC Topic 340 -10-S99-1 Other Assets and Deferred Costs — SEC Materials -10-S99 Expenses of Offering $0 Contract liabilities Contract liabilities mainly consisted of deposits received from customers before all the relevant criteria for revenue recognition are met and are recorded as customer deposits. Convertible instrument The Company accounts for its convertible instrument in accordance with Accounting Standards Codification (“ASC”) 470 -20 -15 Derivatives and Hedging — Embedded Derivatives -20 — Debt with Conversion and Other Options Revenue recognition The Company recognizes revenue to depict the transfer of promised goods or services (that is, an asset) to customers in an amount that reflects the consideration to which the Company expects to receive in exchange for those goods or services. An asset is transferred when the customer obtains control of that asset. It also 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. To achieve that core principle, the Company applies the five steps defined under Topic 606: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company’s main business is selling electronic products to 1) wholesale customers and 2) individual E -commerce Wholesale Customers The Company recognizes a contract with a customer when the contract is committed in writing, the rights of parties, including payment terms, are identified, the contract has commercial substance, and collectability is probable. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of accounting in Topic 606. A contract’s transaction price is allocated to each performance obligation identified in the arrangement based on the relative standalone selling price of each distinct good or service in the contract and recognized as revenue when, or as, the performance obligation is satisfied. For all the Company’s contracts, the Company has identified one performance obligation, which is primarily satisfied at a point in time upon delivery of products based on terms stated in the contracts, either on Free on Board (“FOB”) shipping point or destination, depending on the specified contract. The Company’s customers generally either pay the order in full balance prior to shipment or in partial payments with credit terms of 30 to 60 days after shipment depends on the specified contract. No sales returns are being given to its wholesale customers as they were being given additional 2 -3 Gross versus Net Revenue Reporting The determination of whether revenues should be reported on a gross or net basis is based on the Company’s assessment of whether it is the principal or an agent in the transaction in accordance with ASC 606 -10-55 To distinguish a promise to provide products from a promise to facilitate the sale from a third party, the Company considers the guidance of control in ASC 606 -10-55-37A -10-55-39 The Company orders the products and pays in advance from its supplier. When the supplier has completed production, the Company inspects and accepts the products in its suppliers’ warehouse or at the designated logistic warehouse of the supplier. This enables the Company to direct the use of these products but to also bear inventory risk as legal owners. The Company has the responsibility of fulfilling the promise to provide the products to its customers, and also includes an additional 2 -3 -year -3 Warranty The Company generally provides 1 -year -3 -3 -3 -commerce $0 E-Commerce Customers The Company recognizes a contract with a customer when the contract is committed in writing and signed electronically on the E -Commerce A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of accounting in Topic 606. A contract’s transaction price is allocated to each performance obligation identified in the arrangement based on the relative standalone selling price of each distinct good or service in the contract and recognized as revenue when, or as, the performance obligation is satisfied. For all the Company’s contracts, the Company has identified one performance obligation, which is primarily satisfied at a point in time upon delivery of products based on terms stated in the contracts on shipping destination at its individual customer shipping address, which is the Company’s obligation to deliver the product to the end user/individual customer, depends on the specified contract. The Company’s E -Commerce -Commerce -Commerce The Company offered one month of free exchange or return. As a result, the Company recognized its revenues from the E -Commerce -party -commerce $0 Gross versus Net Revenue Reporting The determination of whether revenues should be reported on a gross or net basis is based on the Company’s assessment of whether it is the principal or an agent in the transaction in accordance with ASC 606 -10-55 To distinguish a promise to provide products from a promise to facilitate the sale from a third party, the Company considers the guidance of control in ASC 606 -10-55-37A -10-55-39 The Company orders the products, and the suppliers ship the products to the Company’s warehouse where the Company inspects and accepts the products. This enables the Company to direct the use of these products but to also bear inventory risk as legal owners. The Company has the responsibility of fulfilling the promise to provide the products to its customers, and to provide a one -year -commerce -Commerce Practical expedient The Company applies the practical expedient in ASC 606 to expense costs as incurred for costs to obtain a contract with a customer when the amortization period is one year or less. The Company has no material incremental costs of obtaining contracts with customers that the Company expects the benefit of those costs to be longer than one year which need to be recognized as assets for the years ended June 30, 2024 and 2023. Cost of revenues The cost of revenue consists primarily of the costs of electronic products sold and freight -in Selling expenses Selling expenses consist primarily of the advertising and marketing expenses, warranty expenses, commission fees incurred in connection with the E -Commerce Research and Development The research and development expenses primarily consisted of development fees that the Company incurred based on the progression of product development. For the years ended June 30, 2024 and 2023, the Company had research and development expenses that amounted to $91,168 and $272,080, respectively. Lease The Company accounts for leases in accordance with ASC 842. The Company categorizes leases with contractual terms longer than 12 months as either operating or finance. Finance leases are generally those leases that substantially utilize or pay for the entire asset over its estimated life. All other leases are categorized as operating leases. Costs associated with operating lease assets are recognized on a straight -line The Company determines if an arrangement is, or contains, a lease at inception. Operating lease assets represent the Company’s right to control the use of an identified asset for a period of time, or term, in exchange for consideration, and operating lease liabilities represent its obligation to make lease payments arising from the aforementioned right. Operating lease right -of-use -10-15-37 -lease -lease -lease Operating lease assets are amortized on a straight -line -line The Company reviews the impairment of its right -of-use -lived -lived -tax -of-use -tax -of-use For a lease with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liability. For the lease that with lease term of one year or shorter, the Company has elected to not recognize right -of-use Income taxes The Company accounts for income taxes in accordance with FASB ASC Topic 740, “Income Taxes”. Under the asset and liability method as required by this accounting standard, deferred income tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the income tax basis and financial reporting basis of assets and liabilities. Provision for income taxes consists of taxes currently due plus deferred taxes. The charge for taxation is based on the results for the fiscal year as adjusted for items, which are non -assessable Deferred taxes are accounted for using the asset and liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of assessable tax. Deferred tax liabilities are recognized for all future taxable temporary differences. Deferred tax assets are recognized to the extent that it is probable that taxable income will be available against which deductible temporary differences can be utilized. Deferred tax is calculated using tax rates that are expected to apply to the period when the asset is realized or the liability is settled. Deferred taxes are charged or credited in the income statement, except when it is related to items credited or charged directly to equity. Net deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the net deferred tax assets will not be realized. Current income taxes are provided for in accordance with the laws of the relevant taxing authorities. An uncertain tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that has a greater than 50% likelihood of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. Penalties and interest incurred related to underpayment of income taxes are classified as income tax expenses in the period incurred. Income tax returns for the years prior to 2021 are no longer subject to examination by U.S. tax authorities. Basic and diluted earnings (loss) per share The Company computes earnings (loss) per share (“EPS”) in accordance with the FASB ASC Topic 260, “Earnings per share,” which requires companies to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted average common shares outstanding for the period. Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of potential common shares (e.g., convertible notes) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential common shares that have an anti -dilutive -dilution Related parties The Company identifies related parties, and accounts for, and discloses related party transactions in accordance with ASC 850, Related Party Disclosures Parties, which can be a corporation or individual, are considered to be related if they have the ability, directly or indirectly, to control the Company or exercise significant influence over the Company in making financial and operating decisions. Entities are also considered to be related if they are subject to common control or common significant influence. Transactions involving related parties cannot be presumed to be carried out on an arm’s -length -length Recently adopted accounting standards The Company considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued. Under the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), the Company meets the definition of an emerging growth company and has elected the extended transition period for complying with new or revised accounting standards, which delays the adoption of these accounting standards until they would apply to private companies. In March 2022, the FASB issued ASU 2022 -02 Financial Instruments — Credit Losses (Topic 326) -period -offs Except as mentioned above, 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 balance sheets, statements of operations and statements of cash flows. Recently issued accounting pronouncements not yet adopted In November 2023, the FASB issued Accounting Standards Update No. 2023 -07 -07 -07 -07 -07 -07 In December 2023, the FASB issued Accounting Standards Update No. 2023 -09 -09 -09 -09

Reverse Recapitalization

Reverse Recapitalization	3 Months Ended
	Sep. 30, 2024
Reverse Recapitalization [Abstract]
Reverse recapitalization	Note 4 — Reverse recapitalization Upon the consummation of the Business Combination, the following transactions were completed, based on the Company’s capitalization as of September 26, 2024: (i) -for-one (ii) (iii) (iv) in connection with the financial performance for the fiscal year ending June 30, 2024: • -K • • in connection with the financial performance for the fiscal year ending June 30, 2025: • -K • • (v) -for-one The following table presents the number of the Company’s common stock issued and outstanding immediately following the Reverse Recapitalization (as defined below): Common ACAC’s common stock outstanding prior to Reverse Recapitalization 3,971,634 Less: redemption of ACAC’s common stock (1,744,663 ) Common stock issued to underwriter 43,125 Conversion of Old Foxx’s common stock into Foxx’s common stock 3,303,333 Conversion of Old Foxx’s convertible promissory notes into Foxx’s common stock 1,696,668 Total common stock outstanding 7,270,097 Old Foxx was determined to be the accounting acquirer given Old Foxx effectively controlled the combined entity after the Business Combination. The transaction is accounted for as a reverse recapitalization (“Reverse Recapitalization”), which is equivalent to the issuance of common stock by Old Foxx for the net monetary assets of ACAC, accompanied by a recapitalization. Old Foxx is determined as the accounting acquirer and the historical financial statements of Old Foxx became the Company’s historical financial statements, with retrospective adjustments to give effect of the Reverse Recapitalization. The net assets of ACAC were recognized as of the closing date at historical cost, with no goodwill or other intangible assets recorded. Operations prior to the Business Combination are those of Old Foxx and Old Foxx’s operations are the only ongoing operations of the Company. In connection with the Reverse Recapitalization, the Company raised approximately $19.7 million of proceeds, presented as cash flows from financing activities, which included the contribution of approximately $21.6 million of funds held in ACAC’s trust account, approximately $0.3 million of cash held in ACAC’s operating cash account, and payments of approximately $2.2 million in transaction costs incurred by ACAC. The following table reconcile the elements of the Reverse Recapitalization to the unaudited condensed consolidated statements of cash flows and the changes in shareholders’ deficit: September 26, Funds held in ACAC’s trust account $ 21,627,541 Funds held in ACAC’s operating cash account 298,643 Less: payments of transaction costs incurred by ACAC (2,215,896 ) Proceeds from the Reverse Recapitalization 19,710,288 Less: non-cash net deficit assumed from ACAC (21,810,926 ) Net distributions from issuance of Common Stock upon the Reverse Recapitalization $ (2,100,638 ) The shares and corresponding capital amounts and all per share data related to Old Foxx’s outstanding common stock prior to the Reverse Recapitalization have been retroactively adjusted using the Exchange Ratio of 3.3033.

Accounts Receivable

Accounts Receivable	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Accounts Receivable [Abstract]
Accounts receivable	Note 5 — Accounts receivable As of September 30, 2024 and June 30, 2024, accounts receivable consist of the following: September 30, 2024 June 30, 2024 (Audited) Accounts receivable $ 12,371,365 $ 251,894 Less: allowance for credit losses — — Accounts receivable, net $ 12,371,365 $ 251,894	Note 4 — Accounts receivable As of June 30, 2024 and 2023, accounts receivable consist of the following: June 30, June 30, Accounts receivable $ 251,894 $ — Less: allowance for credit losses — — Accounts receivable, net $ 251,894 $ —

Inventories

Inventories	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Inventories [Abstract]
Inventories	Note 6 — Inventories As of September 30, 2024 and June 30, 2024, inventories consist of the following: September 30, 2024 June 30, 2024 (Audited) Finished goods $ 4,540,549 $ 1,768,072 Total inventories $ 4,540,549 $ 1,768,072	Note 5 — Inventories As of June 30, 2024 and 2023, inventories consist of the following: June 30, June 30, Finished goods $ 1,768,072 $ — Total inventories $ 1,768,072 $ —

Contract Assets

Contract Assets	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Contract Assets [Abstract]
Contract assets	Note 7 — Contract assets As of September 30, 2024 and June 30, 2024, the contract asset of the Company consist of the following: September 30, 2024 June 30, 2024 (Audited) Balance as of the beginning of the period $ 1,682,289 $ — Add: net increase in current period contract asset 1,465,847 1,682,289 Less: inventory recognized from beginning contract asset (1,434,706 ) — Total contract assets as the end of the period $ 1,713,430 $ 1,682,289	Note 6 — Contract assets As of June 30, 2024 and 2023, the contract asset of the Company consist of the following: For the For the Balance as of the beginning of the period $ — $ 583,895 Add: net increase in current period contract asset 1,682,289 — Less: inventory recognized from beginning contract asset — 583,895 Total contract assets as the end of the period $ 1,682,289 $ —

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Prepaid Expenses and Other Current Assets [Abstract]
Prepaid expenses and other current assets	Note 8 — Prepaid expenses and other current assets As of September 30, 2024 and June 30, 2024, prepaid expenses and other current assets consist of the following: September 30, 2024 June 30, 2024 (Audited) Other receivables $ 1,200 $ 10,881 Prepaid rent 177,004 — Other prepaid expenses 158,754 33,235 Total prepaid expenses and other current assets $ 336,958 $ 44,116	Note 7 — Prepaid expenses and other current assets As of June 30, 2024 and 2023, prepaid expenses and other current assets consist of the following: June 30, June 30, Other receivables $ 10,881 $ — Other prepaid expenses 33,235 11,411 Total prepaid expenses and other current assets $ 44,116 $ 11,411

Property and Equipment, Net

Property and Equipment, Net	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Property and Equipment, Net [Abstract]
Property and equipment, net	Note 9 — Property and equipment, net As of September 30, 2024 and June 30, 2024, property and equipment, net consist of the following: September 30, 2024 June 30, 2024 (Audited) Computer and office equipment $ 9,942 $ 9,942 Furniture and fixtures 3,432 3,432 Vehicles 226,091 191,091 Subtotal 239,465 204,465 Less: accumulated depreciation (73,127 ) (61,846 ) Total property and equipment, net $ 166,338 $ 142,619 Depreciation expense for the three months ended September 30, 2024 and 2023 amounted to $11,281 and $9,768, respectively.	Note 8 — Property and equipment, net As of June 30, 2024 and 2023, property and equipment, net consist of the following: June 30, June 30, Computer and office equipment $ 9,942 $ 4,631 Furniture and fixtures 3,432 — Vehicles 191,091 191,091 Subtotal 204,465 195,722 Less: accumulated depreciation (61,846 ) (22,063 ) Total property and equipment, net $ 142,619 $ 173,659 Depreciation expense for the years ended June 30, 2024 and 2023 amounted to $39,783 and $20,819, respectively.

Other Payables and Accrued Liab

Other Payables and Accrued Liabilities	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Other Payables and Accrued Liabilities [Abstract]
Other payables and accrued liabilities	Note 10 — Other payables and accrued liabilities As of September 30, 2024 and June 30, 2024, other payables and accrued liabilities consist of the following: September 30, 2024 June 30, 2024 (Audited) Payroll and payable tax payable $ 3,420 $ 50,554 Interest payable 147,711 267,945 Professional fee payable 621,489 59,473 Accrued warranty expenses 133,279 48,361 Excise tax payable* 556,620 — Others 18,800 41,892 Total other payables and accrued liabilities $ 1,481,319 $ 468,225 ____________ *	Note 9 — Other payables and accrued liabilities As of June 30, 2024 and 2023, other payables and accrued liabilities consist of the following: June 30, June 30, Payroll and payable tax payable $ 50,554 $ 19,593 Interest payable 267,945 3,500 Professional fee payable 59,473 — Accrued warranty expenses 48,361 — Others 41,892 4,360 Total other payables and accrued liabilities $ 468,225 $ 27,453

Contract Liabilities

Contract Liabilities	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Contract Liabilities [Abstract]
Contract liabilities	Note 11 — Contract liabilities Contract liabilities consist of customer deposits, which is recorded on the consolidated balance sheets when the Company has received consideration, or has the right to receive consideration, in advance of transferring the performance obligations under the contract to the customer. The following table presents the Company’s contract liabilities balances and changes therein: September 30, 2024 June 30, 2024 (Audited) Balance as of the beginning of the period $ 649,450 $ 27 Add: net increase in current period contract liabilities 143,600 649,450 Less: revenue recognized from beginning contract liabilities (649,450 ) (27 ) Total contract liabilities as the end of the period $ 143,600 $ 649,450	Note 10 — Contract liabilities Contract liabilities consist of customer deposits, which is recorded on the consolidated balance sheets when the Company has received consideration, or has the right to receive consideration, in advance of transferring the performance obligations under the contract to the customer. The following table presents the Company’s contract liabilities balances and changes therein: For the For the Balance as of the beginning of the period $ 27 $ 609,229 Add: net increase in current period contract liabilities 649,450 27 Less: revenue recognized from beginning contract liabilities 27 609,229 Total contract liabilities as the end of the period $ 649,450 $ 27

Related Party Balances and Tran

Related Party Balances and Transactions	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Related Party Balances and Transactions [Abstract]
Related party balances and transactions	Note 12 — Related party balances and transactions Related party balances Amount due from related party Name of Related Party Relationship Nature September 30, 2024 June 30, 2024 (Audited) Company A Owned by the director of the Company Paid on behalf fees $ — $ 140 Other payable — related party Other payable — related party consists of the following: Name of Related Party Relationship Nature September 30, 2024 June 30, 2024 (Audited) Company A (1) Controlled by the immediate family member of the director of the Company Research and development fees $ 73,960 $ 51,168 Company B More than 10% Shareholder of the Company Unconverted working capital loan balance in ACAC 249,404 — Company C Executive director is the Company’s CFO Paid on behalf fees 23,175 — Total $ 346,539 $ 51,168 ____________ (1) Related party transactions Research and development expenses Name of Related Party Relationship For the September 30, 2024 For the September 30, 2023 (Unaudited) (Unaudited) Company A (1) Controlled by the immediate family member of the director of the Company $ 22,792 $ — ____________ (1) Consulting expenses Name of Related Party Relationship For the September 30, 2024 For the September 30, 2023 (Unaudited) (Unaudited) Company A (1) Owned by the director of the Company $ 141,000 $ 75,000 ____________ (1)	Note 11 — Related party balances and transactions Related party balances Amount due from related party Name of Related Party Relationship Nature June 30, June 30, Company A Owned by the executives of the Company Paid on behalf fees $ 140 ​ (1) $ — (1) Other payable — related party Other payable — related party consists of the following: Name of Related Party Relationship Nature June 30, June 30, Company A (1) Owned by the executives of the Company Consulting fees $ — $ 25,000 Company B (2) Controlled by the immediate family member of the executive of the Company Research and development fees $ 51,168 — (1) (2) Short-term loan — related party As of June 30, 2024 and 2023, the outstanding short -term June 30, June 30, Executive (1) $ — $ 91,235 (1) -interest Related party transactions Research and development expenses Name of Related Party Relationship For the For the Company B (1) Controlled by the immediate family member of the executive of the Company $ 91,168 $ 272,080 (1) Consulting expense Name of Related Party Relationship For the For the Company A (1) Owned by the executives of the Company $ 324,000 $ 25,000 (1)

Short-Term Loans

Short-Term Loans	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Short-Term Loans [Abstract]
Short-term loans	Note 13 — Short-term loans As of September 30, 2024 and June 30, 2024, the outstanding short -term September 30, 2024 June 30, 2024 (Audited) Lender A (1) $ — $ 261,208 Lender B (2) — 30,000 Total short-term loan $ — $ 291,208 ____________ (1) -party -interest (2) -party -interest	Note 12 — Short-term loans As of June 30, 2024 and 2023, the outstanding short -term June 30, June 30, Lender A (1) $ 261,208 $ 261,208 Lender B (2) 30,000 30,000 Total short-term loan $ 291,208 $ 291,208 (1) -party -interest (2) -party -interest

Convertible Promissory Notes

Convertible Promissory Notes	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Convertible Promissory Notes [Abstract]
Convertible promissory notes	Note 14 — Convertible promissory notes On June 21, 2023, Old Foxx issued a convertible promissory note (the “Note 1”) to Investor A, a Hong Kong registered entity, in the amount of $2,000,000 at 7% per annum. The maturity date for the note is the earlier of the 12 -month On November 21, 2023, Old Foxx issued a second convertible promissory note (“the Note 2”) to Investor A in the amount of $2,000,000 at 7% per annum. The maturity and other terms were the same to Note 1. On March 15, 2024, Old Foxx and the Investor entered into an Amendment to the Convertible Note Agreement to the Note 1 and Note 2 and agreed that all accrued interest shall become due and payable in shares of common stock of Old Foxx, at a price of $30.00 per share at the time that the Old Foxx completes the Business Combination. On March 15, 2024, Old Foxx issued a third convertible promissory note (“the Note 3”, together with Note 1 and Note 2, collectively as “Notes”) to the Investor A for the amount of $2,000,000 at 7% per annum. The maturity and other terms were the same to Note 1 and Note 2. On May 30, 2024, Old Foxx entered into a securities purchase agreement for issuance of convertible promissory notes to Investor B in the amount of $6,000,000 (“Note 4”) and to Investor C in the amount of $3,000,000 (“Note 5”), at 7% per annum. The Note 4 and Note 5 were received in August and September 2024 prior to the Closing. The maturity date for the Note 4 and Note 5 would be due at the earlier of the 12 -month Immediately prior to the Closing on September 26, 2024, the Notes of $15,000,000 and the related interests of $408,685 were automatically converted into (x) 212,050 As of September 30, 2024 and June 30, 2024, the fair and carrying value of the Notes were $0 and $6,000,000, respectively, net of $0 unamortized premium, discount, or issuance costs; and accrued interest related to the Notes were $0 and $267,945 as of September 30, 2024 and June 30, 2024, respectively.	Note 13 — Convertible promissory notes On June 21, 2023, Foxx issued a convertible promissory note (the “Convertible Note 1”) to New Bay Capital Limited (“Investor”), a Hong Kong registered entity, in the amount of $2,000,000 at 7% per annum. The maturity date for the note is the earlier of the 12 On November 21, 2023, Foxx issued a second convertible promissory note (“the Convertible Note 2) to the same investor in the amount of $2,000,000 at 7% per annum. The maturity and other terms were the same to Convertible Note 1. On March 15, 2024, Foxx and the Investor entered into an Amendment to the Convertible Note Agreement to the Convertible Note 1 and Convertible Note 2 and agreed that all accrued interest shall become due and payable in shares of common stock of Foxx, at a price of $30.00 per share at the time that the Foxx completes the Business Combination. On March 15, 2024, Foxx issued a third convertible promissory note (“the Convertible Note 3”, together with Convertible Note 1 and Convertible Note 2, collectively as “Notes”) to the same Investor for the amount of $2,000,000 at 7% per annum and Foxx received $1,000,000 from the Investor as of March 31, 2024. The Company received the remaining proceeds of $1,000,000 on April 8, 2024. The maturity and other terms were the same to Convertible Note 1 and Convertible Note 2. On May 30, 2024, Foxx entered into a securities purchase agreement for issuance of convertible promissory notes to BR Technologies Pte. Ltd in the amount of $6,000,000 and to Grazyna Plawinski Limited in the amount of $3,000,000, at 7% per annum (collectively, the “Convertible Notes 4”). In August and September 2024, the Company received the proceeds of $9,000,000 from the Convertible Notes 4. The maturity date for the Convertible Notes 4 will be due at the earlier of the 12 -month The Notes are automatically convertible into shares of common stock of Foxx (collectively, the “Converted Shares”), par value of $0.001 per share, at a price of $30.00 per share at the time that Foxx completes the Business Combination. Interest shall accrue on the outstanding unconverted and unpaid principal amount at 7% per annum and shall be compounded annually from the issuance date until interest payment date, which is the first to occur of (i) the maturity date, and (ii) the date of any conversion of the Note (s), and (iii) the date of any other repayment or redemption of this Note. The full outstanding and unpaid principal amount shall be repaid in full on maturity date on June 20, 2024, November 20, 2024, March 14, 2025 respectively, and any accrued and unpaid interest is due and payable by the Company in shares on the interest payment date. Those Notes may not be prepaid by Foxx without prior written consent of the Investor. The Notes and the related interests were automatically converted into (i) the right to receive, without interest, the applicable portion of 5,000,000 As of June 30, 2024 and 2023, the fair and carrying value of the Notes were $6,000,000 and $2,000,000, respectively, net of $0 unamortized premium, discount, or issuance costs; and accrued interest related to the Notes were $267,945 and $3,500 as of June 30, 2024 and 2023, respectively.

Long-Term Loan

Long-Term Loan	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Long-Term Loan [Abstract]
Long-term loan	Note 15 — Long-term loan In February 2023, the Company purchased and financed a vehicle, for which the lender put a lien on the title and will be taken as collateral in the situation if the Company is unable to make repayment and default on the loan, with a six -year The obligation is payable as follows: Twelve months ended September 30, Amount 2025 $ 20,132 2026 22,694 2027 25,581 2028 28,835 Thereafter 13,071 Total long-term debt payment 110,313 Current portion of long-term debt (20,132 ) Long-term debt – non-current portion $ 90,181 Interest expense for the three months ended September 30, 2024 and 2023 for the above loan amounted to $3,413 and $3,940, respectively.	Note 14 — Long-term loan In February 2023, Foxx purchased and financed a vehicle, for which the lender put a lien on the title and will be taken as collateral in the situation if Foxx is unable to make repayment and default on the loan, with a six -year The obligation is payable as follows: Twelve months ended June 30, Amount 2025 $ 19,539 2026 22,024 2027 24,826 2028 27,984 2029 20,608 Total long-term debt payment 114,981 Current portion of long-term debt (19,539 ) Long-term debt – non-current portion $ 95,442 Interest expense for years ended June 30, 2024 and 2023 for the above loan amounted to $14,989 and $5,442, respectively.

Shareholders' Deficit

Shareholders' Deficit	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Shareholders’ Deficit [Abstract]
Shareholders’ deficit	Note 16 — Shareholders’ deficit Common Stock As of September 30, 2024 and June 30, 2024, the Company has 50,000,000 authorized shares of common stock, par value $0.0001 per share. As of September 30, 2024 and June 30, there are 7,270,097 and 3,303,333 Issuance of common stock upon completion of the Reverse Recapitalization On September 26, 2024, upon the consummation of the business combination, the Company issued an aggregated total of 2,270,096 common stock to ACAC shareholders and its underwriter. The following table presents the number of the Company’s common stock issued upon completion of the Reverse Recapitalization: Shares of ACAC’s common stock outstanding prior to Reverse Recapitalization 3,971,634 Less: redemption of ACAC’s common stock (1,744,663 ) Common stock issued to underwriter 43,125 Total common stock issued upon completion of the Reverse Recapitalization 2,270,096 Conversion of convertible promissory notes into common stock On September 26, 2024, upon the consummation of the business combination, the Company issued an aggregated total of 1,696,668 common stock to the Old Foxx convertible notes holders (See Note 14). Earnout Shares As described in Note 4 — Reverse recapitalization, the Earnout Shares that are contingently issuable in connection with the Business Combination are subject to vesting based on the Company’s financial performance during the earnout period. The entitlement of 2,100,000 earnout shares to the Old Foxx shareholders were forfeited in October 2024 because the Company did not meet the earnout requirements for the fiscal year ended June 30, 2024 vesting schedule. These 2,100,000 earnout shares are not included or contributing to the value of the earnout liabilities. As of September 30, 2024, the Company’s 2,100,000 Earnout Shares that are contingently issuable in connection with the Business Combination are subject to vesting based on the Company’s financial performance during the fiscal year ended June 30, 2025. The 2,100,000 Earnout Shares are classified as a liability and measured at fair value, with changes in fair value included in the consolidated statements of operations. As of September 30, 2024 and September 26, 2024 (issuance date), the fair value of the earnout liabilities was $7,341,383 and $7,234,056, respectively. For the three months ended September 30, 2024, the Company recognized $107,327 of losses related to the change in fair value of earnout liabilities included in the change in fair value of earnout liabilities in the consolidated statements of operations (See Note 17 — Fair value measurement). Warrants In connection with the reverse recapitalization, each of 12,156,423 ACAC’s issued and outstanding warrants, which consisted of 4,312,500 public warrants, 5,240,000 private warrants and 2,603,923 working capital warrants, was converted automatically into one redeemable warrant of the Company, exercisable for one share of common stock of the Company at an exercise price of $11.50 per share. All of these warrants met the criteria for equity classification. Each whole Warrant entitles the registered holder to purchase one whole share of the Company’s common stock at a price of $11.50 per share. Pursuant to the warrant agreement, a warrant holder may exercise its Warrants only for a whole number of shares of common stock. This means that only a whole Warrant may be exercised at any given time by a warrant holder. No fractional Warrants will be issued upon separation of the Units and only whole Warrants will trade. The Warrants will expire five The Company has agreed that as soon as practicable, but in no event later than 30 business days, after the closing of the initial business combination, it will use its commercially reasonable efforts to file, and within 60 business days following its initial business combination to have declared effective, a registration statement for the registration, under the Securities Act, of the shares of common stock issuable upon exercise of the Warrants. The Company will use its commercially reasonable efforts to maintain the effectiveness of such registration statement, and a current prospectus relating thereto, until the expiration of the warrants in accordance with the provisions of the warrant agreement. No Warrants will be exercisable for cash unless the Company has an effective and current registration statement covering the common stock issuable upon exercise of the Warrants and a current prospectus relating to such shares of common stock. Notwithstanding the above, if the Company’s common stock is at the time of any exercise of a Warrant not listed on a national securities exchange such that it satisfies the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at its option, require holders of Warrants who exercise their Warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event it so elect, it will not be required to file or maintain in effect a registration statement, but it will be required to use its commercially reasonable efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. The Company may call the Warrants for redemption, in whole and not in part, at a price of $0.01 per Warrant: • • -day • -trading The summary of warrants activity is as follows: Warrants Common Stock Weighted Average Exercise Price Average Remaining Contractual Life June 30, 2024 — — $ — — Granted 12,156,423 12,156,423 $ 11.50 5.00 Forfeited — — $ — — Exercised — — $ — — September 30, 2024 12,156,423 12,156,423 $ 11.50 4.99 The Company accounted for the 12,156,423 Warrants assumed from the merger as equity instruments in accordance with ASC 480, “Distinguishing Liabilities from Equity” and ASC 815 -40	Note 15 — Shareholders’ deficit Pursuant to the Company’s certificate of incorporation, the Company is authorized to issue 1,000,000 shares of Common Stock with a par value of $0.001 per share. On February 27, 2024, the Company increased its authorized shares to 2,000,000

Fair Value Measurement

Fair Value Measurement	3 Months Ended
	Sep. 30, 2024
Fair Value Measurement [Abstract]
Fair value measurement	Note 17 — Fair value measurement The Company did not have any assets or liabilities measured at fair value on a recurring basis as of June 30, 2024. The following table provides information related to the Company’s assets and liabilities measured at fair value on a recurring basis as of September 30, 2024 and September 26, 2024 (issuance date): September 30, 2024 Carrying Value Quoted Significant Significant Liabilities: Earnout liabilities $ 5,737,868 $ — $ — $ 5,737,868 Total $ 5,737,868 $ — $ — $ 5,737,868 September 26, 2024 (issuance date) Carrying Quoted Significant Significant Liabilities: Earnout liabilities $ 5,688,007 $ — $ — $ 5,688,007 Total $ 5,688,007 $ — $ — $ 5,688,007 The earnouts based on revenue have been classified within Level 3 of the hierarchy as the fair value is derived using a Monte Carlo simulation analysis in a risk neutral framework, which uses a combination of observable (Level 2) and unobservable (Level 3) inputs. Key estimates and assumptions impacting the fair value measurement include the Company’s revenue forecasts as well as the assumptions listed in tables below. The fair value measurement associated with the earnout liability is highly sensitive to changes in stock price and forecasted amounts for revenue through June 2025. Any changes to stock price and forecasted revenues through June 2025 will result in remeasurement of the earnout liability and could result in material gains or losses being recognized in the statement of operations. The Company estimated the fair value per share of the underlying common stock based, in part, on the results of third -party -free Prior to the Business Combination, the Company was a private company and lacked company -specific The following table presents the observable and unobservable inputs of the earnout liability for earnout shares based on revenue targets as of September 30, 2024: September 30, 2024 September 26, 2024 Inputs Input Method Input Value Input Value Stimulated forecast of base monthly revenue Unobservable $ 7.4 million $ 7.4 million Industry revenue growth Unobservable 1.7 % 1.7 % Revenue volatility Unobservable 30.5 % 30.5 % Stock volatility Unobservable 103.3 % 103.2 % Stock price Observable $ 11.35 $ 11.20 Risk-free rate Observable 4.18 % 4.16 % Term Observable 0.75 Years 0.76 Years The following table summarizes the activity for the Company’s Level 3 instruments measured at fair value on a recurring basis: Earnout Liabilities Balance as of June 30, 2024 $ — Issuances – September 26, 2024 5,688,007 Change in fair value 49,861 Balance as of September 30, 2024 (Unaudited) $ 5,737,868

Concentrations of Risks

Concentrations of Risks	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Concentrations of Risks [Abstract]
Concentrations of risks	Note 18 — Concentrations of risks (a) Major customers For the three months ended September 30, 2024, two customers, customer A and customer B, which are the third parties of the Company, accounted for 49% and 39%, respectively, of the Company’s total revenues. For the three months ended September 30, 2023, the Company did not generate any revenue. (b) Major suppliers For the three months ended September 30, 2024, one supplier, which is a third party of the Company, accounted for 98% of the Company’s total purchases. For the three months ended September 30, 2023, one supplier, which is a third party of the Company, accounted for 100% of the Company’s total purchases. (c) Geographic areas For the three months ended September 30, 2024 and 2023, all of the Company’s long -lived	Note 16 — Concentrations of risks (a) Major customers For the year ended June 30, 2024, three customers, customer A, customer B and customer C, which are the third parties of the Company, accounted for 41%, 29% and 16% of the Company’s total revenues. For the year ended June 30, 2023, one customer, which is a third party of the Company, accounted for 100% of the Company’s total revenues. (b) Major suppliers For the year ended June 30, 2024, three suppliers, supplier A, supplier B and supplier C, which is a third party of the Company, accounted for 49%, 31% and 18% of the Company’s total purchases. For the year ended June 30, 2023, one supplier, which is a third party of the Company, accounted for 100% of the Company’s total purchases. (c) Geographic areas For the years ended June 30, 2024 and 2023, all of the Company’s long -lived

Leases

Leases	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Leases [Abstract]
Leases	Note 19 — Leases The Company has elected, as an accounting policy, to not apply ASC 842 for short -term -term The Company rented a mailbox for $450 per month from November 1, 2022 to October 31, 2024. The Company determined that the accounting impact of this lease is immaterial to the Company’s consolidated financial statements for the three months ended September 30, 2023 and no operating right -of-use On August 1, 2023, the Company entered a twelve -month -of-use On August 14, 2023, the Company entered a six -month -of-use On September 18, 2023, the Company entered a month -to-month -of-use In September 2023, the Company signed a three -year -of-use -line In June 2024, the Company signed a six years and 11.5 months lease agreement to rent a general office for business operation with a monthly rent of $3,500, plus varied monthly CAM. The commencement date of this lease is June 15, 2024 and the expiration date is May 31, 2031. The Company considered this lease as an operating lease and recognized right -of-use -line On July 17, 2024, the Company signed a five -year -half -of-use -line The ROU assets and lease liabilities are determined based on the present value of the future minimum rental payments of the lease as of the adoption date, using incremental borrowing rate as the effective interest rate, with a weighted average rate of 4.06% in July 2024 and 4.34% in June 2024. As of September 30, 2024 and June 30, 2024, the weighted -average The following table sets forth the Company’s minimum lease payments in future periods as of September 30, 2024: Operating lease For the nine months ending June 30, 2025 $ 165,248 For the twelve months ending June 30, 2026 251,566 For the twelve months ending June 30, 2027 260,287 For the twelve months ending June 30, 2028 270,941 For the twelve months ending June 30, 2029 321,967 Thereafter 103,986 Total lease payments 1,373,995 Less: discount (142,829 ) Present value of operating lease liabilities 1,231,166 Operating lease liabilities, current portion (180,451 ) Operating lease liabilities, non-current portion $ 1,050,715 Operating lease expenses consist of the following: Operating lease cost Classification For the Three Months Ended September 30, 2024 For the Three Months Ended September 30, 2024 (Unaudited) (Unaudited) Lease expenses General, and administrative $ 51,384 $ — Lease expenses – short term General, and administrative 4,350 3,955 Total operating lease cost $ 55,734 $ 3,955	Note 17 — Lease The Company has elected, as an accounting policy, to not apply ASC 842 for short -term -term The Company rented a mailbox for $450 per month from November 1, 2022 to October 31, 2024. The Company determined that the accounting impact of this lease is immaterial to the Company’s consolidated financial statements for the years ended June 30, 2024 and 2023 and no operating right -of-use On August 1, 2023, the Company entered a twelve -month -of-use On August 14, 2023, the Company entered a six -month -of-use On September 18, 2023, the Company entered a month -to-month -of-use In September 2023, the Company signed a three -year -of-use -line The ROU assets and lease liabilities are determined based on the present value of the future minimum rental payments of the lease as of the adoption date, using incremental borrowing rate as the effective interest rate, with a weighted average rate of 4.34%. As of June 30, 2024, the weighted -average The following table sets forth the Company’s minimum lease payments in future periods as of June 30, 2024: Operating lease For the year ending June 30, 2024 $ 88,417 For the year ending June 30, 2025 95,854 For the year ending June 30, 2026 65,601 For the year ending June 30, 2027 50,944 For the year ending June 30, 2028 52,463 Thereafter 104,929 Total lease payments 458,209 Less: discount (53,243 ) Present value of operating lease liabilities 404,966 Operating lease liabilities, current portion (72,531 ) Operating lease liabilities, non-current portion $ 332,435 Operating lease expenses consist of the following: Operating lease cost Classification For the For the Lease expenses Selling, general, and administrative $ 37,713 $ — Lease expenses – short term Selling, general, and administrative 26,000 19,100 Total operating lease cost $ 63,713 $ 19,100

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Commitments and Contingencies [Abstract]
Commitments and contingencies	Note 20 — Commitments and contingencies Contingencies From time to time, the Company is a party to certain legal proceedings, as well as certain asserted and un -asserted Lease Commitment On July 12, 2024, the Company signed a seven -year Reference to Note 19 for detailed disclosure of other entered lease agreements.	Note 18 — Commitments and contingencies Contingencies From time to time, the Company is a party to certain legal proceedings, as well as certain asserted and un -asserted Lease Commitment Reference to Note 17 for detailed disclosure of entered lease agreements.

Income Taxes

Income Taxes	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Income Taxes [Abstract]
Income taxes	Note 21 — Income taxes As of September 30, 2024 and June 30, 2024, the Company’s deferred tax asset had a full valuation allowance recorded against it. The effective tax rate for each of the three months ended September 30, 2024 and 2023 was 0%. The effective tax rate differs from the statutory tax rate of 21% primarily due to the valuation allowance on the deferred tax assets.	Note 19 — Income taxes The Company’s income tax expenses for years ended June 30, 2024 and 2023 are as follows: For the Years Ended 2024 2023 Federal Current $ 12,690 $ 13,502 Deferred — — State Current 7,138 735 Deferred — — Total provision for income taxes 19,828 14,237 Income tax expense for the years ended June 30, 2024 and 2023 varied from the amount computed by applying the statutory income tax rate to income before taxes. Reconciliations between the expected federal income tax rates using 21% for the years ended June 30, 2024 and 2023 to the Company’s effective tax rate are as follows: For the Years Ended 2024 2023 Federal statutory tax rate 21.0 % 21.0 % State statutory tax rate, net of deduction on federal tax return 4.2 % 5.8 % Permanent difference (1.7 )% 1.3 % Others 0.9 % — % Change in valuation allowance (25.0 )% (8.4 )% Effective tax rate (0.6 )% 19.7 % The Company had a cumulative net operating loss carryforward (“NOL”) for federal, California, and Georgia state income tax purpose of approximately $8.4 million, $2.0 million, and $1.5 million, respectively, as of June 30, 2024. The Company elected 100% allowance on deferred tax asset for the years ended June 30, 2024 and 2023 and incurred approximately $0.8 million and $1.2 million allowance on deferred tax asset, respectively. The Company’s NOL is limited to 80% of the excess of taxable income on federal level, same apply to the state of Georgia, with no limitation to the state of California. Both Company’s federal and the state of Georgia NOLs will last indefinitely. The state of California NOLs can be carried for 20 years. The valuation allowance increased by approximately $0.8 million from approximately $1.2 million on June 30, 2023 to approximately $2.0 million on June 30, 2024. The Company’s ability to use its federal net operating carryforward may be limited if the Company experiences an “ownership change” as defined in Section 382 (“Section 382”) of the Internal Revenue Code of 1986, as amended. As of June 30, 2024 and 2023, the Company has not performed any Section 382 study. The Company’s deferred tax accounts are comprised of the following as of: June 30, June 30, Deferred tax assets Net operating loss Federal $ 1,758,686 1,086,843 State 212,385 34,863 Capitalized R&D expense 70,451 55,540 Accrued warranty expense 7,382 — Lease liabilities 109,903 — Less: valuation allowance (2,034,319 ) (1,172,171 ) Total deferred tax assets 124,488 5,075 Deferred tax liabilities: Depreciation of property and equipment $ (14,371 ) $ (5,075 ) Right of use assets (110,117 ) — Total deferred tax liability (124,488 ) (5,075 ) Total deferred tax accounts, net $ — $ — The Company’s taxes payable consist of the following: June 30, June 30, Income taxes payable $ — $ 15,842 Uncertain tax positions The Company evaluates each uncertain tax position (including the potential application of interest and penalties) based on the marketing performance and measures the unrecognized benefits associated with the tax positions. As of June 30, 2024 and 2023, the Company did not have any significant unrecognized uncertain tax positions.

Disaggregated Information of Re

Disaggregated Information of Revenues	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Disaggregated Information of Revenues [Abstract]
Disaggregated information of revenues	Note 22 — Disaggregated information of revenues Disaggregated information of revenues by product type is as follows: For the Three Months Ended 2024 2023 (Unaudited) (Unaudited) Tablet products $ 4,755 $ — Mobile phone products 23,107,297 — Total revenues $ 23,112,052 $ — Disaggregated information of revenues by business line is as follows: For the Three Months Ended 2024 2023 (Unaudited) (Unaudited) Wholesale revenues $ 23,089,651 $ — E-Commerce revenues 22,401 — Total revenues $ 23,112,052 $ —	Note 20 — Disaggregated information of revenues Disaggregated information of revenues by product type is as follows: For the Years Ended 2024 2023 Tablet products $ 660,787 $ 19,648,799 Mobile phone products 2,567,772 1,944,750 Other products — 29,338 Total revenues $ 3,228,559 $ 21,622,887 For the Years Ended 2024 2023 Wholesale revenues $ 3,017,769 $ 21,622,887 E-Commerce revenues 210,790 — Total revenues $ 3,228,559 $ 21,622,887

Basic and Diluted Earnings Per

Basic and Diluted Earnings Per Share	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Basic and Diluted Earnings Per Share [Abstract]
Basic and diluted earnings per share	Note 23 — Basic and diluted earnings per share Basic EPS is measured as net income divided by the weighted average common shares outstanding for the period. Diluted net income per share attributable to common stockholders adjusts basic earnings per share for the potentially dilutive impact of non -participating -dilutive -dilutive The following table presents the computation of basic and diluted earnings per share attributable to common stockholders, for the periods presented: For the Three Months Ended 2024 2023 Net loss – basic and diluted EPS $ (2,266,789 ) $ (546,831 ) Basic and diluted weighted average shares outstanding* 3,477,696 3,303,333 Basic and diluted loss per share $ (0.65 ) $ (0.17 ) The following table outlines dilutive common share equivalents outstanding, which are excluded in the above diluted net loss per share calculation, as the effect of their inclusion would be anti -dilutive For the Three Months Ended 2024 2023 (Unaudited) (Unaudited) Earnout Shares* 2,100,000 — Warrants** 12,156,423 — Common stock underlying from the convertible notes** — 224,504 Total 14,256,423 224,504 ____________ * -average ** -dilutive	Note 21 — Basic and diluted earnings per share Basic EPS is measured as net income divided by the weighted average common shares outstanding for the period. Diluted net income per share attributable to common stockholders adjusts basic earnings per share for the potentially dilutive impact of non -participating -dilutive -dilutive The following table presents the computation of basic and diluted earnings per share attributable to common stockholders, for the periods presented: For the Years Ended 2024 2023 Net (loss) income – basic EPS $ (3,430,642 ) $ 58,191 Interest expenses incurred on the convertible note 264,445 3,500 Net (loss) income – diluted EPS $ (3,166,197 ) $ 61,691 Basic weighted average shares outstanding 1,000,000 1,000,000 Dilutive effect of convertible note* — 1,648 Diluted weighted average number of shares outstanding 1,000,000 1,001,648 Basic (loss) earnings per share $ (3.43 ) $ 0.06 Diluted (loss) earnings per share $ (3.43 ) $ 0.06 * -dilutive Other than the Company’s outstanding convertible notes having a dilutive effect on its EPS, the Company did not have any other dilutive securities and other contracts that could, potentially, be exercised or converted into common stock and then share in the earnings of the Company.

Subsequent Events

Subsequent Events	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Subsequent Events [Abstract]
Subsequent events	Note 24 — Subsequent events The Company evaluated all events and transactions that occurred after September 30, 2024 up through the date the Company issued these unaudited condensed consolidated financial statements. On October 3, 2024, the Company’s shareholders (ACAC’s public shareholders) excised 10,500 warrants in the amount of $120,750 or $11.50 per share. In October 2024, the Company paid approximately $20.5 million to the ACAC redeeming shareholders as a result on their share redemptions in connection with the Business Combination. On November 5, 2024, the Company granted 707,860 restricted shares to its employees, consultants, and independent directors under its employee incentive plan. These shares have a 4 -year	Note 22 — Subsequent events The Company evaluated all events and transactions that occurred after June 30, 2024 up through the date the Company issued these consolidated financial statements. Convertible Promissory Notes In August and September 2024, the Company received the proceeds of $9,000,000 from the Convertible Notes 4 and the Convertible Notes 5. Leases On July 9, 2024, the Company entered a 5 -year -half-month On July 12, 2024, the Company entered a 7 -year Business Combination At the special meeting of ACAC stockholders held on August 27, 2024 (the “Special Meeting”), ACAC stockholders considered and adopted, among other matters, the Business Combination Agreement, the Business Combination and the other proposals related thereto described in this annual report on Form 10 -K On September 26, 2024, ACAC consummated the previously announced Business Combination pursuant to the terms of the Business Combination Agreement, by and among Purchaser, ACAC, Merger Sub and Foxx, pursuant to which (i) ACAC merged with and into Purchaser (i.e. the “Reincorporation Merger”), and (ii) Foxx merged with and into Merger Sub, with Merger Sub surviving as a wholly -owned In accordance with the terms and subject to the conditions of the Business Combination Agreement: • -half -rata • • Additionally, the Foxx Stockholders may be entitled to receive “Earnout Shares”, which refer to 4,200,000 shares of New Foxx Common Stock, subject to the vesting schedule as follows: • • -K • • provided, however, that the Earnout Shares will be issued and delivered pursuant to one paragraph from (i)(A)-(i)(C) above only once; and • • -K • • provided, however, that the Earnout Shares will be issued and delivered pursuant to one paragraph from (ii)(A) to (ii)(C) above only once. Following the Closing of the Business Combination, Purchaser changed its name from “Acri Capital Merger Sub I Inc.” to “Foxx Development Holdings Inc.” In addition, the Merger Sub changed its name to “Foxx Development Inc.”

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Basis of Presentation and Significant Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). In the opinion of management, all adjustments, consisting only of normal recurring adjustments, considered necessary for a fair presentation of its financial position and operation results. Interim results are not necessary indicative of results of a full year. The information in this Quarterly Report on Form 10 -Q -Q -K	Basis of presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
Principles of consolidation	Principles of consolidation The unaudited condensed consolidated financial statements include the financial statements of the Company and its subsidiaries. All transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation. A subsidiary is an entity in which the Company, directly or indirectly, controls more than one half of the voting power; or has the power to govern the financial and operating policies, to appoint or remove the majority of the members of the board of directors, or to cast a majority of votes at the meeting of directors.	Principles of consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries. All transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation. A subsidiary is an entity in which the Company, directly or indirectly, controls more than one half of the voting power; or has the power to govern the financial and operating policies, to appoint or remove the majority of the members of the board of directors, or to cast a majority of votes at the meeting of directors.
Use of estimates and assumptions	Use of estimates and assumptions The preparation of unaudited condensed 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 disclosures of contingent assets and liabilities as of the date of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the periods presented. Actual results could differ from these estimates.	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 disclosures of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the periods presented. Actual results could differ from these estimates.
Restricted cash	Restricted cash Restricted cash is maintained in a trust account and is restricted to repay the redeeming shareholders of ACAC upon the Closing (see Note 4).
Accounts receivable	Accounts receivable Accounts receivables are recognized and carried at the original invoiced amount less an allowance for any uncollectible accounts on credit losses. Allowance for credit losses for accounts receivables is established based on various factors including historical payments and current economic trends. The Company reviews its allowance for credit loss 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	Accounts receivable Accounts receivables are recognized and carried at the original invoiced amount less an allowance for any uncollectible accounts on credit losses. Allowance for credit losses for accounts receivables is established based on various factors including historical payments and current economic trends. The Company reviews its allowance for credit loss 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 $0
Inventories	Inventories Inventories are stated at the lower of cost or net realizable value, the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. Cost is determined using the “First in, First out” method. Inventories mainly include electronic products and accessories which are purchased from the Company’s suppliers as merchandized goods and freight -in -downs -down	Inventories Inventories are stated at the lower of cost or net realizable value, the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. Cost is determined using the “First in, First out” method. Inventories mainly include electronic products and accessories which are purchased from the Company’s suppliers as merchandized goods and freight -in -downs $0 -down
Contract assets	Contract assets Contract assets consisted of cash deposited or advanced to suppliers for future inventory purchases. This amount is refundable and bears no interest. For any advances to suppliers determined by management that such advances will not be in receipts of inventories or refundable, the Company will recognize an allowance account to reserve such balances. Management reviews its advances to suppliers on a regular basis to determine if the allowance is adequate and adjusts the allowance when necessary. Delinquent account balances are written -off	Contract assets Contract assets consisted of cash deposited or advanced to suppliers for future inventory purchases. This amount is refundable and bears no interest. For any advances to suppliers determined by management that such advances will not be in receipts of inventories or refundable, the Company will recognize an allowance account to reserve such balances. Management reviews its advances to suppliers on a regular basis to determine if the allowance is adequate and adjusts the allowance when necessary. Delinquent account balances are written -off
Deferred transaction costs	Deferred transaction costs The Company complies with the requirements of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 340 -10-S99-1 Other Assets and Deferred Costs — SEC Materials -10-S99 Expenses of Offering
Payables on shares redemption	Payables on shares redemption Payables on shares redemption consisted of payables to the ACAC shareholders who exercised their redemption rights in connection with the Business Combination (See Note 4).
Contract liabilities	Contract liabilities Contract liabilities mainly consisted of deposits received from customers before all the relevant criteria for revenue recognition are met and are recorded as customer deposits.	Contract liabilities Contract liabilities mainly consisted of deposits received from customers before all the relevant criteria for revenue recognition are met and are recorded as customer deposits.
Earnout liabilities	Earnout liabilities At the Closing of the Business Combination, pursuant to the Business Combination Agreement, the stockholders of Old Foxx were entitled to receive up to a total of 4,200,000 contingent earnout shares (“Earnout Shares”) in the form of common stock of the Company, par value $0.0001 per share (“Common Stock”). The Earnout Shares would be issued upon certain vesting schedules based on the Company’s financial performance for the fiscal year ended June 30, 2024 and 2025. The Earnout Shares are classified as a liability and measured at fair value, with changes in fair value included in the consolidated statements of operations (See Note 17).
Convertible instrument	Convertible instrument The Company accounts for its convertible instrument in accordance with ASC 470 -20 -15 Derivatives and Hedging — Embedded Derivatives -20 — Debt with Conversion and Other Options	Convertible instrument The Company accounts for its convertible instrument in accordance with Accounting Standards Codification (“ASC”) 470 -20 -15 Derivatives and Hedging — Embedded Derivatives -20 — Debt with Conversion and Other Options
Revenue recognition	Revenue recognition The Company recognizes revenue to depict the transfer of promised goods or services (that is, an asset) to customers in an amount that reflects the consideration to which the Company expects to receive in exchange for those goods or services. An asset is transferred when the customer obtains control of that asset. It also 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. To achieve that core principle, the Company applies the five steps defined under Topic 606: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company’s main business is selling electronic products to 1) wholesale customers and 2) individual E -commerce Wholesale Customers The Company recognizes a contract with a customer when the contract is committed in writing, the rights of parties, including payment terms, are identified, the contract has commercial substance, and collectability is probable. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of accounting in FASB Accounting Standards Update No. 2014 -09 Revenue from Contracts with Customers credit terms of 30 to 90 days after shipment depends on the specified contract. No sales returns are being given to its wholesale customers as they were being given additional 2 -3 Gross versus Net Revenue Reporting The determination of whether revenues should be reported on a gross or net basis is based on the Company’s assessment of whether it is the principal or an agent in the transaction in accordance with ASC 606 -10-55 To distinguish a promise to provide products from a promise to facilitate the sale from a third party, the Company considers the guidance of control in ASC 606 -10-55-37A -10-55-39 The Company orders the products and pays in advance from its supplier. When the supplier has completed production, the Company inspects and accepts the products in its suppliers’ warehouse or at the designated logistic warehouse of the supplier. This enables the Company to direct the use of these products but to also bear inventory risk as legal owners. The Company has the responsibility of fulfilling the promise to provide the products to its customers, and also includes an additional 2 -3 -year -3	Revenue recognition The Company recognizes revenue to depict the transfer of promised goods or services (that is, an asset) to customers in an amount that reflects the consideration to which the Company expects to receive in exchange for those goods or services. An asset is transferred when the customer obtains control of that asset. It also 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. To achieve that core principle, the Company applies the five steps defined under Topic 606: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company’s main business is selling electronic products to 1) wholesale customers and 2) individual E -commerce Wholesale Customers The Company recognizes a contract with a customer when the contract is committed in writing, the rights of parties, including payment terms, are identified, the contract has commercial substance, and collectability is probable. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of accounting in Topic 606. A contract’s transaction price is allocated to each performance obligation identified in the arrangement based on the relative standalone selling price of each distinct good or service in the contract and recognized as revenue when, or as, the performance obligation is satisfied. For all the Company’s contracts, the Company has identified one performance obligation, which is primarily satisfied at a point in time upon delivery of products based on terms stated in the contracts, either on Free on Board (“FOB”) shipping point or destination, depending on the specified contract. The Company’s customers generally either pay the order in full balance prior to shipment or in partial payments with credit terms of 30 to 60 days after shipment depends on the specified contract. No sales returns are being given to its wholesale customers as they were being given additional 2 -3 Gross versus Net Revenue Reporting The determination of whether revenues should be reported on a gross or net basis is based on the Company’s assessment of whether it is the principal or an agent in the transaction in accordance with ASC 606 -10-55 To distinguish a promise to provide products from a promise to facilitate the sale from a third party, the Company considers the guidance of control in ASC 606 -10-55-37A -10-55-39 The Company orders the products and pays in advance from its supplier. When the supplier has completed production, the Company inspects and accepts the products in its suppliers’ warehouse or at the designated logistic warehouse of the supplier. This enables the Company to direct the use of these products but to also bear inventory risk as legal owners. The Company has the responsibility of fulfilling the promise to provide the products to its customers, and also includes an additional 2 -3 -year -3 Warranty The Company generally provides 1 -year -3 -3 -3 -commerce $0 E-Commerce Customers The Company recognizes a contract with a customer when the contract is committed in writing and signed electronically on the E -Commerce A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of accounting in Topic 606. A contract’s transaction price is allocated to each performance obligation identified in the arrangement based on the relative standalone selling price of each distinct good or service in the contract and recognized as revenue when, or as, the performance obligation is satisfied. For all the Company’s contracts, the Company has identified one performance obligation, which is primarily satisfied at a point in time upon delivery of products based on terms stated in the contracts on shipping destination at its individual customer shipping address, which is the Company’s obligation to deliver the product to the end user/individual customer, depends on the specified contract. The Company’s E -Commerce -Commerce -Commerce The Company offered one month of free exchange or return. As a result, the Company recognized its revenues from the E -Commerce -party -commerce $0 Gross versus Net Revenue Reporting The determination of whether revenues should be reported on a gross or net basis is based on the Company’s assessment of whether it is the principal or an agent in the transaction in accordance with ASC 606 -10-55 To distinguish a promise to provide products from a promise to facilitate the sale from a third party, the Company considers the guidance of control in ASC 606 -10-55-37A -10-55-39 The Company orders the products, and the suppliers ship the products to the Company’s warehouse where the Company inspects and accepts the products. This enables the Company to direct the use of these products but to also bear inventory risk as legal owners. The Company has the responsibility of fulfilling the promise to provide the products to its customers, and to provide a one -year -commerce -Commerce
Warranty	Warranty The Company generally provides 1 -year -3 -3 -3 -commerce E-Commerce Customers The Company recognizes a contract with a customer when the contract is committed in writing and signed electronically on an E -Commerce A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of accounting in Topic 606. A contract’s transaction price is allocated to each performance obligation identified in the arrangement based on the relative standalone selling price of each distinct good or service in the contract and recognized as revenue when, or as, the performance obligation is satisfied. For all the Company’s contracts, the Company has identified one performance obligation, which is primarily satisfied at a point in time upon delivery of products based on terms stated in the contracts on shipping destination at its individual customer shipping address, which is the Company’s obligation to deliver the product to the end user/individual customer, depends on the specified contract. The Company’s E -Commerce -Commerce -Commerce -Commerce -party -commerce Gross versus Net Revenue Reporting The determination of whether revenues should be reported on a gross or net basis is based on the Company’s assessment of whether it is the principal or an agent in the transaction in accordance with ASC 606 -10-55 To distinguish a promise to provide products from a promise to facilitate the sale from a third party, the Company considers the guidance of control in ASC 606 -10-55-37A -10-55-39 The Company orders the products, and the suppliers ship the products to the Company’s warehouse where the Company inspects and accepts the products. This enables the Company to direct the use of these products but to also bear inventory risk as legal owners. The Company has the responsibility of fulfilling the promise to provide the products to its customers, and to provide a one -year -commerce -Commerce	Warranty The Company generally provides 1 -year -3 -3 -3 -commerce $0
Practical expedient	Practical expedient The Company applies the practical expedient in ASC 606 to expense costs as incurred for costs to obtain a contract with a customer when the amortization period is one year or less. The Company has no material incremental costs of obtaining contracts with customers that the Company expects the benefit of those costs to be longer than one year which need to be recognized as assets for the three months ended September 30, 2024 and 2023.	Practical expedient The Company applies the practical expedient in ASC 606 to expense costs as incurred for costs to obtain a contract with a customer when the amortization period is one year or less. The Company has no material incremental costs of obtaining contracts with customers that the Company expects the benefit of those costs to be longer than one year which need to be recognized as assets for the years ended June 30, 2024 and 2023.
Lease	Lease The Company accounts for leases in accordance with ASC 842. The Company categorizes leases with contractual terms longer than 12 months as either operating or finance. Finance leases are generally those leases that substantially utilize or pay for the entire asset over its estimated life. All other leases are categorized as operating leases. Costs associated with operating lease assets are recognized on a straight -line The Company determines if an arrangement is, or contains, a lease at inception. Operating lease assets represent the Company’s right to control the use of an identified asset for a period of time, or term, in exchange for consideration, and operating lease liabilities represent its obligation to make lease payments arising from the aforementioned right. Operating lease right -of-use -10-15-37 -lease -lease -lease Operating lease assets are amortized on a straight -line -line The Company reviews the impairment of its right -of-use -lived -lived -tax -of-use -tax -of-use For a lease with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liability. For the lease that with lease term of one year or shorter, the Company has elected to not recognize right -of-use	Lease The Company accounts for leases in accordance with ASC 842. The Company categorizes leases with contractual terms longer than 12 months as either operating or finance. Finance leases are generally those leases that substantially utilize or pay for the entire asset over its estimated life. All other leases are categorized as operating leases. Costs associated with operating lease assets are recognized on a straight -line The Company determines if an arrangement is, or contains, a lease at inception. Operating lease assets represent the Company’s right to control the use of an identified asset for a period of time, or term, in exchange for consideration, and operating lease liabilities represent its obligation to make lease payments arising from the aforementioned right. Operating lease right -of-use -10-15-37 -lease -lease -lease Operating lease assets are amortized on a straight -line -line The Company reviews the impairment of its right -of-use -lived -lived -tax -of-use -tax -of-use For a lease with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liability. For the lease that with lease term of one year or shorter, the Company has elected to not recognize right -of-use
Warrants	Warrants The Company accounts for warrants as either equity -classified -classified Distinguishing Liabilities from Equity Derivatives and Hedging For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time of issuance. The Company determined that upon further review of the warrant agreements, the Company concluded that its warrants qualify for equity accounting treatment. Upon completion of the Business Combination, all of ACAC’s outstanding public and private warrants (See Note 16) were replaced by the Company’s public and private warrants. The Company treated such warrants replacement as a warrant modification and no incremental fair value was recognized for the three months ended September 30, 2024.
Recently adopted accounting standards	Recently adopted accounting standards The Company considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued. Under the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), the Company meets the definition of an emerging growth company and has elected the extended transition period for complying with new or revised accounting standards, which delays the adoption of these accounting standards until they would apply to private companies. In March 2022, the FASB issued ASU 2022 -02 Financial Instruments — Credit Losses (Topic 326) -period -offs Except as mentioned above, 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 balance sheets, statements of operations and statements of cash flows.	Recently adopted accounting standards The Company considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued. Under the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), the Company meets the definition of an emerging growth company and has elected the extended transition period for complying with new or revised accounting standards, which delays the adoption of these accounting standards until they would apply to private companies. In March 2022, the FASB issued ASU 2022 -02 Financial Instruments — Credit Losses (Topic 326) -period -offs Except as mentioned above, 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 balance sheets, statements of operations and statements of cash flows.
Recently issued accounting pronouncements not yet adopted	Recently issued accounting pronouncements not yet adopted In November 2023, the FASB issued ASU No. 2023 -07 Segment Reporting -07 -07 -07 -07 -07 In December 2023, the FASB issued ASU No. 2023 -09 Income Taxes (Topic 740): Improvements to Income Tax Disclosures -09 -09 -09	Recently issued accounting pronouncements not yet adopted In November 2023, the FASB issued Accounting Standards Update No. 2023 -07 -07 -07 -07 -07 -07 In December 2023, the FASB issued Accounting Standards Update No. 2023 -09 -09 -09 -09
Fair value measurement		Fair value measurement The accounting standard regarding the fair value of financial instruments and related fair value measurements defines financial instruments and requires disclosure of the fair value of financial instruments held by the Company. The accounting standards define fair value, establish a three -level • • • Financial instruments included in current assets and current liabilities are reported in the balance sheets at face value or cost, which approximates the 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.
Segment		Segment Operating segments are defined as components of an enterprise engaging in businesses activities for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision makers (“CODM”) in deciding how to allocate resources and assess performance. The Company’s chief operating decision maker, CEO, reviews segment results when making decisions about allocating resources and assessing performance of the Company. Based on qualitative and quantitative criteria established by Accounting Standards Codification (“ASC”) 280, “Segment Reporting”, the Company considers itself to be operating within one operating and reportable segment.
Cash		Cash The Company considers all highly liquid investments with an original maturity of three months or less to be cash and cash equivalents. As of June 30, 2024 and 2023, the Company had no cash equivalents on account. Cash is maintained at financial institutions and, at times, balances may exceed federally insured limits. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash deposits. Accounts at each institution are insured by the Federal Deposit Insurance Corporation up to $250,000. The Company has historically not experienced a loss related to these deposits.
Property and equipment, net		Property and equipment, net Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation is computed using the straight -line Useful Life Computer and office equipment 5 years Vehicles 5 years The cost and related accumulated depreciation and amortization of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the statements of operations. Expenditures for maintenance and repairs are charged to earnings as incurred, while additions, renewals and betterments, which are expected to extend the useful life of assets, are capitalized. The Company also re -evaluates
Long-lived assets		Long-lived assets Long -lived -lived
Deferred offering costs		Deferred offering costs The Company complies with the requirements of FASB ASC Topic 340 -10-S99-1 Other Assets and Deferred Costs — SEC Materials -10-S99 Expenses of Offering $0
Cost of revenues		Cost of revenues The cost of revenue consists primarily of the costs of electronic products sold and freight -in
Selling expenses		Selling expenses Selling expenses consist primarily of the advertising and marketing expenses, warranty expenses, commission fees incurred in connection with the E -Commerce
Research and Development		Research and Development The research and development expenses primarily consisted of development fees that the Company incurred based on the progression of product development. For the years ended June 30, 2024 and 2023, the Company had research and development expenses that amounted to $91,168 and $272,080, respectively.
Income taxes		Income taxes The Company accounts for income taxes in accordance with FASB ASC Topic 740, “Income Taxes”. Under the asset and liability method as required by this accounting standard, deferred income tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the income tax basis and financial reporting basis of assets and liabilities. Provision for income taxes consists of taxes currently due plus deferred taxes. The charge for taxation is based on the results for the fiscal year as adjusted for items, which are non -assessable Deferred taxes are accounted for using the asset and liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of assessable tax. Deferred tax liabilities are recognized for all future taxable temporary differences. Deferred tax assets are recognized to the extent that it is probable that taxable income will be available against which deductible temporary differences can be utilized. Deferred tax is calculated using tax rates that are expected to apply to the period when the asset is realized or the liability is settled. Deferred taxes are charged or credited in the income statement, except when it is related to items credited or charged directly to equity. Net deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the net deferred tax assets will not be realized. Current income taxes are provided for in accordance with the laws of the relevant taxing authorities. An uncertain tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that has a greater than 50% likelihood of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. Penalties and interest incurred related to underpayment of income taxes are classified as income tax expenses in the period incurred. Income tax returns for the years prior to 2021 are no longer subject to examination by U.S. tax authorities.
Basic and diluted earnings (loss) per share		Basic and diluted earnings (loss) per share The Company computes earnings (loss) per share (“EPS”) in accordance with the FASB ASC Topic 260, “Earnings per share,” which requires companies to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted average common shares outstanding for the period. Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of potential common shares (e.g., convertible notes) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential common shares that have an anti -dilutive -dilution
Related parties		Related parties The Company identifies related parties, and accounts for, and discloses related party transactions in accordance with ASC 850, Related Party Disclosures Parties, which can be a corporation or individual, are considered to be related if they have the ability, directly or indirectly, to control the Company or exercise significant influence over the Company in making financial and operating decisions. Entities are also considered to be related if they are subject to common control or common significant influence. Transactions involving related parties cannot be presumed to be carried out on an arm’s -length -length

Basis of Presentation and Sig_2

Basis of Presentation and Significant Accounting Policies (Tables)	12 Months Ended
	Jun. 30, 2024
Basis Of Presentation And Significant Accounting Policies Abstract
Schedule of Estimated Useful Lives	The estimated useful lives are as follows: Useful Life Computer and office equipment 5 years Vehicles 5 years

Reverse Recapitalization (Table

Reverse Recapitalization (Tables)	3 Months Ended
	Sep. 30, 2024
Reverse Recapitalization [Abstract]
Schedule of Common Stock Issued and Outstanding	The following table presents the number of the Company’s common stock issued and outstanding immediately following the Reverse Recapitalization (as defined below): Common ACAC’s common stock outstanding prior to Reverse Recapitalization 3,971,634 Less: redemption of ACAC’s common stock (1,744,663 ) Common stock issued to underwriter 43,125 Conversion of Old Foxx’s common stock into Foxx’s common stock 3,303,333 Conversion of Old Foxx’s convertible promissory notes into Foxx’s common stock 1,696,668 Total common stock outstanding 7,270,097
Schedule of Reverse Recapitalization	The following table reconcile the elements of the Reverse Recapitalization to the unaudited condensed consolidated statements of cash flows and the changes in shareholders’ deficit: September 26, Funds held in ACAC’s trust account $ 21,627,541 Funds held in ACAC’s operating cash account 298,643 Less: payments of transaction costs incurred by ACAC (2,215,896 ) Proceeds from the Reverse Recapitalization 19,710,288 Less: non-cash net deficit assumed from ACAC (21,810,926 ) Net distributions from issuance of Common Stock upon the Reverse Recapitalization $ (2,100,638 )

Accounts Receivable (Tables)

Accounts Receivable (Tables)	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Accounts Receivable [Abstract]
Schedule of Accounts Receivable	As of September 30, 2024 and June 30, 2024, accounts receivable consist of the following: September 30, 2024 June 30, 2024 (Audited) Accounts receivable $ 12,371,365 $ 251,894 Less: allowance for credit losses — — Accounts receivable, net $ 12,371,365 $ 251,894	As of June 30, 2024 and 2023, accounts receivable consist of the following: June 30, June 30, Accounts receivable $ 251,894 $ — Less: allowance for credit losses — — Accounts receivable, net $ 251,894 $ —

Inventories (Tables)

Inventories (Tables)	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Inventories [Abstract]
Schedule of Inventories	As of September 30, 2024 and June 30, 2024, inventories consist of the following: September 30, 2024 June 30, 2024 (Audited) Finished goods $ 4,540,549 $ 1,768,072 Total inventories $ 4,540,549 $ 1,768,072	As of June 30, 2024 and 2023, inventories consist of the following: June 30, June 30, Finished goods $ 1,768,072 $ — Total inventories $ 1,768,072 $ —

Contract Assets (Tables)

Contract Assets (Tables)	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Contract Assets [Abstract]
Schedule of Contract Asset	As of September 30, 2024 and June 30, 2024, the contract asset of the Company consist of the following: September 30, 2024 June 30, 2024 (Audited) Balance as of the beginning of the period $ 1,682,289 $ — Add: net increase in current period contract asset 1,465,847 1,682,289 Less: inventory recognized from beginning contract asset (1,434,706 ) — Total contract assets as the end of the period $ 1,713,430 $ 1,682,289	As of June 30, 2024 and 2023, the contract asset of the Company consist of the following: For the For the Balance as of the beginning of the period $ — $ 583,895 Add: net increase in current period contract asset 1,682,289 — Less: inventory recognized from beginning contract asset — 583,895 Total contract assets as the end of the period $ 1,682,289 $ —

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Prepaid Expenses and Other Current Assets [Abstract]
Schedule of Prepaid Expenses and Other Current Assets	As of September 30, 2024 and June 30, 2024, prepaid expenses and other current assets consist of the following: September 30, 2024 June 30, 2024 (Audited) Other receivables $ 1,200 $ 10,881 Prepaid rent 177,004 — Other prepaid expenses 158,754 33,235 Total prepaid expenses and other current assets $ 336,958 $ 44,116	As of June 30, 2024 and 2023, prepaid expenses and other current assets consist of the following: June 30, June 30, Other receivables $ 10,881 $ — Other prepaid expenses 33,235 11,411 Total prepaid expenses and other current assets $ 44,116 $ 11,411

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Property and Equipment, Net [Abstract]
Schedule of Property and Equipment, Net	As of September 30, 2024 and June 30, 2024, property and equipment, net consist of the following: September 30, 2024 June 30, 2024 (Audited) Computer and office equipment $ 9,942 $ 9,942 Furniture and fixtures 3,432 3,432 Vehicles 226,091 191,091 Subtotal 239,465 204,465 Less: accumulated depreciation (73,127 ) (61,846 ) Total property and equipment, net $ 166,338 $ 142,619	As of June 30, 2024 and 2023, property and equipment, net consist of the following: June 30, June 30, Computer and office equipment $ 9,942 $ 4,631 Furniture and fixtures 3,432 — Vehicles 191,091 191,091 Subtotal 204,465 195,722 Less: accumulated depreciation (61,846 ) (22,063 ) Total property and equipment, net $ 142,619 $ 173,659

Other Payables and Accrued Li_2

Other Payables and Accrued Liabilities (Tables)	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Other Payables and Accrued Liabilities [Abstract]
Schedule of Other Payables and Accrued Liabilities	As of September 30, 2024 and June 30, 2024, other payables and accrued liabilities consist of the following: September 30, 2024 June 30, 2024 (Audited) Payroll and payable tax payable $ 3,420 $ 50,554 Interest payable 147,711 267,945 Professional fee payable 621,489 59,473 Accrued warranty expenses 133,279 48,361 Excise tax payable* 556,620 — Others 18,800 41,892 Total other payables and accrued liabilities $ 1,481,319 $ 468,225 *	As of June 30, 2024 and 2023, other payables and accrued liabilities consist of the following: June 30, June 30, Payroll and payable tax payable $ 50,554 $ 19,593 Interest payable 267,945 3,500 Professional fee payable 59,473 — Accrued warranty expenses 48,361 — Others 41,892 4,360 Total other payables and accrued liabilities $ 468,225 $ 27,453

Contract Liabilities (Tables)

Contract Liabilities (Tables)	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Contract Liabilities [Abstract]
Schedule of Contract Liabilities	The following table presents the Company’s contract liabilities balances and changes therein: September 30, 2024 June 30, 2024 (Audited) Balance as of the beginning of the period $ 649,450 $ 27 Add: net increase in current period contract liabilities 143,600 649,450 Less: revenue recognized from beginning contract liabilities (649,450 ) (27 ) Total contract liabilities as the end of the period $ 143,600 $ 649,450	The following table presents the Company’s contract liabilities balances and changes therein: For the For the Balance as of the beginning of the period $ 27 $ 609,229 Add: net increase in current period contract liabilities 649,450 27 Less: revenue recognized from beginning contract liabilities 27 609,229 Total contract liabilities as the end of the period $ 649,450 $ 27

Related Party Balances and Tr_2

Related Party Balances and Transactions (Tables)	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Related Party Balances and Transactions [Abstract]
Schedule of Related Party Balance	Amount due from related party Name of Related Party Relationship Nature September 30, 2024 June 30, 2024 (Audited) Company A Owned by the director of the Company Paid on behalf fees $ — $ 140 Name of Related Party Relationship Nature September 30, 2024 June 30, 2024 (Audited) Company A (1) Controlled by the immediate family member of the director of the Company Research and development fees $ 73,960 $ 51,168 Company B More than 10% Shareholder of the Company Unconverted working capital loan balance in ACAC 249,404 — Company C Executive director is the Company’s CFO Paid on behalf fees 23,175 — Total $ 346,539 $ 51,168 (1) Name of Related Party Relationship For the September 30, 2024 For the September 30, 2023 (Unaudited) (Unaudited) Company A (1) Controlled by the immediate family member of the director of the Company $ 22,792 $ — (1) Name of Related Party Relationship For the September 30, 2024 For the September 30, 2023 (Unaudited) (Unaudited) Company A (1) Owned by the director of the Company $ 141,000 $ 75,000 (1)	Amount due from related party Name of Related Party Relationship Nature June 30, June 30, Company A Owned by the executives of the Company Paid on behalf fees $ 140 ​ (1) $ — (1) Name of Related Party Relationship Nature June 30, June 30, Company A (1) Owned by the executives of the Company Consulting fees $ — $ 25,000 Company B (2) Controlled by the immediate family member of the executive of the Company Research and development fees $ 51,168 — (1) (2) -term June 30, June 30, Executive (1) $ — $ 91,235 (1) -interest Research and development expenses Name of Related Party Relationship For the For the Company B (1) Controlled by the immediate family member of the executive of the Company $ 91,168 $ 272,080 (1) Consulting expense Name of Related Party Relationship For the For the Company A (1) Owned by the executives of the Company $ 324,000 $ 25,000 (1)

Short-Term Loans (Tables)

Short-Term Loans (Tables)	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Short-Term Loans [Abstract]
Schedule of Short-Term Loan from Third Parties	As of September 30, 2024 and June 30, 2024, the outstanding short -term September 30, 2024 June 30, 2024 (Audited) Lender A (1) $ — $ 261,208 Lender B (2) — 30,000 Total short-term loan $ — $ 291,208 (1) -party -interest (2) -party -interest	As of June 30, 2024 and 2023, the outstanding short -term June 30, June 30, Lender A (1) $ 261,208 $ 261,208 Lender B (2) 30,000 30,000 Total short-term loan $ 291,208 $ 291,208 (1) -party -interest (2) -party -interest

Long-Term Loan (Tables)

Long-Term Loan (Tables)	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Long-Term Loan [Abstract]
Scheduel of Obligation is Payable	The obligation is payable as follows: Twelve months ended September 30, Amount 2025 $ 20,132 2026 22,694 2027 25,581 2028 28,835 Thereafter 13,071 Total long-term debt payment 110,313 Current portion of long-term debt (20,132 ) Long-term debt – non-current portion $ 90,181	The obligation is payable as follows: Twelve months ended June 30, Amount 2025 $ 19,539 2026 22,024 2027 24,826 2028 27,984 2029 20,608 Total long-term debt payment 114,981 Current portion of long-term debt (19,539 ) Long-term debt – non-current portion $ 95,442

Shareholders' Deficit (Tables)

Shareholders' Deficit (Tables)	3 Months Ended
	Sep. 30, 2024
Shareholders’ Deficit [Abstract]
Schedule of Common Stock Issued Reverse of Recapitalization	The following table presents the number of the Company’s common stock issued upon completion of the Reverse Recapitalization: Shares of ACAC’s common stock outstanding prior to Reverse Recapitalization 3,971,634 Less: redemption of ACAC’s common stock (1,744,663 ) Common stock issued to underwriter 43,125 Total common stock issued upon completion of the Reverse Recapitalization 2,270,096
Schedule of Warrants Activity	The summary of warrants activity is as follows: Warrants Common Stock Weighted Average Exercise Price Average Remaining Contractual Life June 30, 2024 — — $ — — Granted 12,156,423 12,156,423 $ 11.50 5.00 Forfeited — — $ — — Exercised — — $ — — September 30, 2024 12,156,423 12,156,423 $ 11.50 4.99

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	3 Months Ended
	Sep. 30, 2024
Fair Value Measurement [Abstract]
Schedule of Assets or Liabilities Measured at Fair Value on a Recurring Basis	The following table provides information related to the Company’s assets and liabilities measured at fair value on a recurring basis as of September 30, 2024 and September 26, 2024 (issuance date): September 30, 2024 Carrying Value Quoted Significant Significant Liabilities: Earnout liabilities $ 5,737,868 $ — $ — $ 5,737,868 Total $ 5,737,868 $ — $ — $ 5,737,868 September 26, 2024 (issuance date) Carrying Quoted Significant Significant Liabilities: Earnout liabilities $ 5,688,007 $ — $ — $ 5,688,007 Total $ 5,688,007 $ — $ — $ 5,688,007
Schedule of Observable and Unobservable Inputs of the Earnout Liability	The following table presents the observable and unobservable inputs of the earnout liability for earnout shares based on revenue targets as of September 30, 2024: September 30, 2024 September 26, 2024 Inputs Input Method Input Value Input Value Stimulated forecast of base monthly revenue Unobservable $ 7.4 million $ 7.4 million Industry revenue growth Unobservable 1.7 % 1.7 % Revenue volatility Unobservable 30.5 % 30.5 % Stock volatility Unobservable 103.3 % 103.2 % Stock price Observable $ 11.35 $ 11.20 Risk-free rate Observable 4.18 % 4.16 % Term Observable 0.75 Years 0.76 Years
Schedule of Level 3 Instruments Measured at Fair Value	The following table summarizes the activity for the Company’s Level 3 instruments measured at fair value on a recurring basis: Earnout Liabilities Balance as of June 30, 2024 $ — Issuances – September 26, 2024 5,688,007 Change in fair value 49,861 Balance as of September 30, 2024 (Unaudited) $ 5,737,868

Leases (Tables)

Leases (Tables)	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Leases [Abstract]
Schedule of Lease Payments	The following table sets forth the Company’s minimum lease payments in future periods as of September 30, 2024: Operating lease For the nine months ending June 30, 2025 $ 165,248 For the twelve months ending June 30, 2026 251,566 For the twelve months ending June 30, 2027 260,287 For the twelve months ending June 30, 2028 270,941 For the twelve months ending June 30, 2029 321,967 Thereafter 103,986 Total lease payments 1,373,995 Less: discount (142,829 ) Present value of operating lease liabilities 1,231,166 Operating lease liabilities, current portion (180,451 ) Operating lease liabilities, non-current portion $ 1,050,715	The following table sets forth the Company’s minimum lease payments in future periods as of June 30, 2024: Operating lease For the year ending June 30, 2024 $ 88,417 For the year ending June 30, 2025 95,854 For the year ending June 30, 2026 65,601 For the year ending June 30, 2027 50,944 For the year ending June 30, 2028 52,463 Thereafter 104,929 Total lease payments 458,209 Less: discount (53,243 ) Present value of operating lease liabilities 404,966 Operating lease liabilities, current portion (72,531 ) Operating lease liabilities, non-current portion $ 332,435
Schedule of Operating Lease Expenses	Operating lease expenses consist of the following: Operating lease cost Classification For the Three Months Ended September 30, 2024 For the Three Months Ended September 30, 2024 (Unaudited) (Unaudited) Lease expenses General, and administrative $ 51,384 $ — Lease expenses – short term General, and administrative 4,350 3,955 Total operating lease cost $ 55,734 $ 3,955	Operating lease expenses consist of the following: Operating lease cost Classification For the For the Lease expenses Selling, general, and administrative $ 37,713 $ — Lease expenses – short term Selling, general, and administrative 26,000 19,100 Total operating lease cost $ 63,713 $ 19,100

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jun. 30, 2024
Income Taxes [Abstract]
Schedule of Income Tax Expenses	The Company’s income tax expenses for years ended June 30, 2024 and 2023 are as follows: For the Years Ended 2024 2023 Federal Current $ 12,690 $ 13,502 Deferred — — State Current 7,138 735 Deferred — — Total provision for income taxes 19,828 14,237
Schedule of Effective Tax Rate	Reconciliations between the expected federal income tax rates using 21% for the years ended June 30, 2024 and 2023 to the Company’s effective tax rate are as follows: For the Years Ended 2024 2023 Federal statutory tax rate 21.0 % 21.0 % State statutory tax rate, net of deduction on federal tax return 4.2 % 5.8 % Permanent difference (1.7 )% 1.3 % Others 0.9 % — % Change in valuation allowance (25.0 )% (8.4 )% Effective tax rate (0.6 )% 19.7 %
Schedule of Deferred Tax	The Company’s deferred tax accounts are comprised of the following as of: June 30, June 30, Deferred tax assets Net operating loss Federal $ 1,758,686 1,086,843 State 212,385 34,863 Capitalized R&D expense 70,451 55,540 Accrued warranty expense 7,382 — Lease liabilities 109,903 — Less: valuation allowance (2,034,319 ) (1,172,171 ) Total deferred tax assets 124,488 5,075 Deferred tax liabilities: Depreciation of property and equipment $ (14,371 ) $ (5,075 ) Right of use assets (110,117 ) — Total deferred tax liability (124,488 ) (5,075 ) Total deferred tax accounts, net $ — $ —
Schedule of Taxes Payable	The Company’s taxes payable consist of the following: June 30, June 30, Income taxes payable $ — $ 15,842

Disaggregated Information of _2

Disaggregated Information of Revenues (Tables)	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Disaggregated Information of Revenues [Abstract]
Schedule of Disaggregated Information of Revenues by Product Type	Disaggregated information of revenues by product type is as follows: For the Three Months Ended 2024 2023 (Unaudited) (Unaudited) Tablet products $ 4,755 $ — Mobile phone products 23,107,297 — Total revenues $ 23,112,052 $ — For the Three Months Ended 2024 2023 (Unaudited) (Unaudited) Wholesale revenues $ 23,089,651 $ — E-Commerce revenues 22,401 — Total revenues $ 23,112,052 $ —	Disaggregated information of revenues by product type is as follows: For the Years Ended 2024 2023 Tablet products $ 660,787 $ 19,648,799 Mobile phone products 2,567,772 1,944,750 Other products — 29,338 Total revenues $ 3,228,559 $ 21,622,887 For the Years Ended 2024 2023 Wholesale revenues $ 3,017,769 $ 21,622,887 E-Commerce revenues 210,790 — Total revenues $ 3,228,559 $ 21,622,887

Basic and Diluted Earnings Pe_2

Basic and Diluted Earnings Per Share (Tables)	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Basic and Diluted Earnings Per Share [Abstract]
Schedule of Basic and Diluted Earnings Per Share Attributable to Common Stockholders	The following table presents the computation of basic and diluted earnings per share attributable to common stockholders, for the periods presented: For the Three Months Ended 2024 2023 Net loss – basic and diluted EPS $ (2,266,789 ) $ (546,831 ) Basic and diluted weighted average shares outstanding* 3,477,696 3,303,333 Basic and diluted loss per share $ (0.65 ) $ (0.17 ) * -average	The following table presents the computation of basic and diluted earnings per share attributable to common stockholders, for the periods presented: For the Years Ended 2024 2023 Net (loss) income – basic EPS $ (3,430,642 ) $ 58,191 Interest expenses incurred on the convertible note 264,445 3,500 Net (loss) income – diluted EPS $ (3,166,197 ) $ 61,691 Basic weighted average shares outstanding 1,000,000 1,000,000 Dilutive effect of convertible note* — 1,648 Diluted weighted average number of shares outstanding 1,000,000 1,001,648 Basic (loss) earnings per share $ (3.43 ) $ 0.06 Diluted (loss) earnings per share $ (3.43 ) $ 0.06 * -dilutive
Schedule of Dilutive Common Share Equivalents Outstanding Excluded in Diluted Net Loss Per Share Calculation	The following table outlines dilutive common share equivalents outstanding, which are excluded in the above diluted net loss per share calculation, as the effect of their inclusion would be anti -dilutive For the Three Months Ended 2024 2023 (Unaudited) (Unaudited) Earnout Shares* 2,100,000 — Warrants** 12,156,423 — Common stock underlying from the convertible notes** — 224,504 Total 14,256,423 224,504 * -average ** -dilutive

Nature of Business and Organi_2

Nature of Business and Organization (Details)	Jun. 30, 2024	Aug. 29, 2023
Foxx Technology [Member]
Nature of Business and Organization [Line Items]
Business combination percentage		51%
Foxx Technology Pte Ltd [Member]
Nature of Business and Organization [Line Items]
Business combination percentage	51%	51%

Going Concern (Details)

Going Concern (Details) - USD ($)			3 Months Ended		12 Months Ended
	Sep. 26, 2024	May 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Going Concern (Details) [Line Items]
Net cash used in operating activities			$ (243,459)	$ (1,387,649)	$ (4,680,079)	$ 30,176
Net loss			(2,266,789)	$ (546,831)	(3,430,642)	58,191
Accumulated deficit			(13,293,717)		(11,026,928)
Working capital deficit			400,000		4,600,000
Convertible promissory notes			$ 0		$ 6,000,000	$ 2,000,000
Shares of new foxx common stock (in Shares)	2,270,096	5,000,000
Common stock, par value (in Dollars per share)			$ 0.0001		$ 0.0001
Subsequent Event [Member]
Going Concern (Details) [Line Items]
Shares of new foxx common stock (in Shares)	5,000,000
Common stock, par value (in Dollars per share)	$ 0.0001

Basis of Presentation and Sig_3

Basis of Presentation and Significant Accounting Policies (Details)	3 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2023 USD ($)	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Sep. 26, 2024 USD ($)
Basis of Presentation and Significant Accounting Policies [Line Items]
Accounts receivable	$ 12,371,365		$ 251,894
Inventories	4,540,549		1,768,072
Deferred offering costs			462,177		$ 893,577
Contingent earnout shares (in Shares) | shares	4,200,000
Accrued warranty reserves	$ 133,279		48,361
Estimated sales return	1,557	$ 0	$ 1,393
Operating and reportable segment			1
Federal Deposit Insurance Corporation			$ 250,000
Research and development expenses	$ 22,792		$ 91,168	$ 272,080
Tax benefit			50%
Common Stock [Member]
Basis of Presentation and Significant Accounting Policies [Line Items]
Common stock par value (in Dollars per share) | $ / shares	$ 0.0001

Reverse Recapitalization (Detai

Reverse Recapitalization (Details)			3 Months Ended				12 Months Ended
		Sep. 26, 2024 $ / shares shares	Sep. 30, 2024 USD ($) $ / shares shares		Sep. 30, 2023 USD ($) shares		Jun. 30, 2024 USD ($) $ / shares shares		Jun. 30, 2023 USD ($) shares		Jun. 30, 2022 shares
Reverse Recapitalization [Line Items]
(in Shares)			7,270,097				3,303,333
Common stock, shares outstanding (in Shares)			7,270,097				3,303,333		1,000,000
Convertible shares (in Shares)		1,696,668
Common stock, par value (in Dollars per share) | $ / shares			$ 0.0001				$ 0.0001
Exchange ratio			3.3033
Contingents earnout shares (in Shares)		4,200,000
Reflect revenue | $			$ 23,112,052				$ 3,228,559		$ 21,622,887
Warrants (in Shares)			12,156,423
Working capital amount | $			$ 2,603,923
Proceeds from financing activities | $			19,700,000
Cash held | $			300,000
Payments of transaction costs | $			2,200,000
June Thirty Two Thousand Twenty Five [Member]
Reverse Recapitalization [Line Items]
Excluding revenue value | $			$ 115,000,000
Common Stock [Member]
Reverse Recapitalization [Line Items]
Common stock, shares outstanding (in Shares)			7,270,097	[1]	3,303,333	[1]	3,303,333	[1]	3,303,333	[1]	1,000,000
Convertible shares (in Shares)	[1]		1,696,668
Common stock, par value (in Dollars per share) | $ / shares			$ 0.0001				$ 0.0001
Earnout Shares [Member] | June 30, 2024 [Member]
Reverse Recapitalization [Line Items]
Revenue including value | $							$ 67,000,000
Excluding revenue value | $							84,000,000
Earnout Shares [Member] | June 30, 2024 [Member] | Minimum [Member]
Reverse Recapitalization [Line Items]
Reflect revenue | $							67,000,000
Earnout Shares [Member] | June 30, 2024 [Member] | Maximum [Member]
Reverse Recapitalization [Line Items]
Reflect revenue | $							$ 84,000,000
Earnout Shares [Member] | June Thirty Two Thousand Twenty Five [Member]
Reverse Recapitalization [Line Items]
Revenue including value | $			$ 77,050,000
Excluding revenue value | $			96,600,000
Earnout Shares [Member] | June Thirty Two Thousand Twenty Five [Member] | Minimum [Member]
Reverse Recapitalization [Line Items]
Reflect revenue | $			77,050,000
Earnout Shares [Member] | June Thirty Two Thousand Twenty Five [Member] | Maximum [Member]
Reverse Recapitalization [Line Items]
Reflect revenue | $			96,600,000
Earnout Shares [Member] | June 30, 2024 [Member]
Reverse Recapitalization [Line Items]
Revenue including value | $			100,000,000
Excluding revenue value | $			100,000,000
Earnout Shares [Member] | June 30, 2024 [Member] | Minimum [Member]
Reverse Recapitalization [Line Items]
Reflect revenue | $			100,000,000
Earnout Shares [Member] | June 30, 2024 [Member] | Maximum [Member]
Reverse Recapitalization [Line Items]
Reflect revenue | $			84,000,000
Earnout Shares [Member] | June 30, 2024 [Member]
Reverse Recapitalization [Line Items]
Reflect revenue | $			100,000,000
Revenue including value | $			100,000,000
Earnout Shares [Member] | June Thirty Two Thousand Twenty Five [Member]
Reverse Recapitalization [Line Items]
Reflect revenue | $			$ 115,000,000
ACAC’s Net of Redemption [Member]
Reverse Recapitalization [Line Items]
Net of redemption shares (in Shares)		1,744,663
Price per shares (in Dollars per share) | $ / shares			$ 11.75
ACAC’s Founder Shares [Member]
Reverse Recapitalization [Line Items]
Shares outstanding (in Shares)		2,156,250
ACACs Trust [Member]
Reverse Recapitalization [Line Items]
Trust account | $			$ 21,600,000
Foxx Development Holdings Inc. [Member]
Reverse Recapitalization [Line Items]
Common stock, shares outstanding (in Shares)		1,000,000
Common stock, par value (in Dollars per share) | $ / shares		$ 0.0001
Converted shares (in Shares)		3,303,333
Exchange ratio		3.3033
Foxx Development Holdings Inc. [Member] | Common Stock [Member]
Reverse Recapitalization [Line Items]
Common stock, shares outstanding (in Shares)		5,000,000
Foxx Development Inc. [Member] | Earnout Shares [Member] | June 30, 2024 [Member]
Reverse Recapitalization [Line Items]
Contingents earnout shares (in Shares)			700,000
Foxx Development Inc. [Member] | Earnout Shares [Member] | June Thirty Two Thousand Twenty Five [Member]
Reverse Recapitalization [Line Items]
Contingents earnout shares (in Shares)			700,000
Foxx Development Inc. [Member] | Earnout Shares [Member] | June 30, 2024 [Member]
Reverse Recapitalization [Line Items]
Contingents earnout shares (in Shares)			1,400,000
Foxx Development Inc. [Member] | Earnout Shares [Member] | June 30, 2024 [Member]
Reverse Recapitalization [Line Items]
Contingents earnout shares (in Shares)			2,100,000
Foxx Development Inc. [Member] | Earnout Shares [Member] | June Thirty Two Thousand Twenty Five [Member]
Reverse Recapitalization [Line Items]
Contingents earnout shares (in Shares)			2,100,000
ACAC’s Public Shares [Member]
Reverse Recapitalization [Line Items]
Shares outstanding (in Shares)		70,721
Common Stock [Member]
Reverse Recapitalization [Line Items]
Common stock, shares outstanding (in Shares)							1,000,000
Common stock, par value (in Dollars per share) | $ / shares							$ 0.001
Converted shares (in Shares)		1,696,668
Common Stock [Member] | Convertible Promissory Notes [Member]
Reverse Recapitalization [Line Items]
(in Shares)			43,125
ACAC Warrants [Member]
Reverse Recapitalization [Line Items]
Warrants (in Shares)			12,156,423
Public Warrants [Member]
Reverse Recapitalization [Line Items]
Warrants (in Shares)			4,312,500
Private Warrants [Member]
Reverse Recapitalization [Line Items]
Warrants (in Shares)			5,240,000
[1]Giving retroactive effect to reverse recapitalization effected on September 26, 2024 to reflect exchange ratio of approximately 3.3033 as described in Note 4.

Reverse Recapitalization (Det_2

Reverse Recapitalization (Details) - Schedule of Common Stock Issued and Outstanding - Common Stock [Member]	Sep. 30, 2024 shares
Schedule of Common Stock Issued and Outstanding [Line Items]
ACAC’s common stock outstanding prior to Reverse Recapitalization	3,971,634
Less: redemption of ACAC’s common stock	(1,744,663)
Common stock issued to underwriter	43,125
Conversion of Old Foxx’s common stock into Foxx’s common stock	3,303,333
Conversion of Old Foxx’s convertible promissory notes into Foxx’s common stock	1,696,668
Total common stock outstanding	7,270,097

Reverse Recapitalization (Det_3

Reverse Recapitalization (Details) - Schedule of Reverse Recapitalization	Sep. 26, 2024 USD ($)
Schedule of Reverse Recapitalization [Line Items]
Less: payments of transaction costs incurred by ACAC	$ (2,215,896)
Proceeds from the Reverse Recapitalization	19,710,288
Less: non-cash net deficit assumed from ACAC	(21,810,926)
Net distributions from issuance of Common Stock upon the Reverse Recapitalization	(2,100,638)
Funds held in ACAC’s trust account [Member]
Schedule of Reverse Recapitalization [Line Items]
Funds held in ACAC’s account	21,627,541
Funds held in ACAC’s operating cash account [Member]
Schedule of Reverse Recapitalization [Line Items]
Funds held in ACAC’s account	$ 298,643

Accounts Receivable (Details) -

Accounts Receivable (Details) - Schedule of Accounts Receivable - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Jun. 30, 2023
Schedule of Accounts Receivable [Abstract]
Accounts receivable	$ 12,371,365	$ 251,894
Less: allowance for credit losses
Accounts receivable, net	$ 12,371,365	$ 251,894

Inventories (Details) - Schedul

Inventories (Details) - Schedule of Inventories - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Jun. 30, 2023
Schedule of Inventories [Abstract]
Finished goods	$ 4,540,549	$ 1,768,072
Total inventories	$ 4,540,549	$ 1,768,072

Contract Assets (Details) - Sch

Contract Assets (Details) - Schedule of Contract Asset - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Jun. 30, 2023
Schedule of Contract Asset is an Advance Payment [Abstract]
Balance as of the beginning of the period	$ 1,682,289		$ 583,895
Add: net increase in current period contract asset	1,465,847	1,682,289
Less: inventory recognized from beginning contract asset	(1,434,706)		583,895
Total contract assets as the end of the period	$ 1,713,430	$ 1,682,289

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets (Details) - Schedule of Prepaid Expenses and Other Current Assets - USD ($)	Sep. 30, 2024	Jun. 30, 2024
Schedule of Prepaid Expenses and Other Current Assets [Abstract]
Other receivables	$ 1,200	$ 10,881
Prepaid rent	177,004
Other prepaid expenses	158,754	33,235
Total prepaid expenses and other current assets	$ 336,958	$ 44,116

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Property and Equipment, Net [Abstract]
Depreciation expense	$ 11,281	$ 9,768	$ 39,783	$ 20,819

Property and Equipment, Net (_2

Property and Equipment, Net (Details) - Schedule of Property and Equipment, Net - USD ($)	Sep. 30, 2024	Jun. 30, 2024
Schedule of Property and Equipment, Net [Line Items]
Property and equipment, gross	$ 239,465	$ 204,465
Less: accumulated depreciation	(73,127)	(61,846)
Total property and equipment, net	166,338	142,619
Computer and office equipment [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and equipment, gross	9,942	9,942
Furniture and fixtures [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and equipment, gross	3,432	3,432
Vehicles [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and equipment, gross	$ 226,091	$ 191,091

Other Payables and Accrued Li_3

Other Payables and Accrued Liabilities (Details)	3 Months Ended
	Sep. 30, 2024
Other Payables and Accrued Liabilities [Abstract]
Excise tax percentage	1%

Other Payables and Accrued Li_4

Other Payables and Accrued Liabilities (Details) - Schedule of Other Payables and Accrued Liabilities - USD ($)		Sep. 30, 2024	Jun. 30, 2024	Jun. 30, 2023
Schedule of Other Payables and Accrued Liabilities [Abstract]
Payroll and payable tax payable		$ 3,420	$ 50,554
Interest payable		147,711	267,945	$ 3,500
Professional fee payable		621,489	59,473
Accrued warranty expenses		133,279	48,361
Excise tax payable*	[1]	556,620
Others		18,800	41,892
Total other payables and accrued liabilities		$ 1,481,319	$ 468,225
[1]These balances were carried from ACAC as a result on 1% excise tax on certain repurchases (including redemptions) of stock by publicly traded U.S. domestic corporations and certain U.S. domestic subsidiaries of publicly traded foreign corporations occurring on or after January 1, 2023 under the Inflation Reduction Act of 2022.

Contract Liabilities (Details)

Contract Liabilities (Details) - Schedule of Contract Liabilities - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2024	Jun. 30, 2023	Jun. 30, 2024
Schedule of Contract Liabilities [Abstract]
Balance of Beginning	$ 649,450	$ 27	$ 649,450
Add: net increase in current period contract liabilities	143,600	649,450
Less: revenue recognized from beginning contract liabilities	(649,450)	(27)
Balance of Ending	$ 143,600	$ 649,450	$ 649,450

Related Party Balances and Tr_3

Related Party Balances and Transactions (Details) - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Jul. 23, 2019
Related Party Balances and Transactions [Line Items]
Non-interest bearing					$ 1,000,000
Outstanding loan balance		$ 91,235	$ 91,235	$ 154,322
Short-term loan — related party [Member]
Related Party Balances and Transactions [Line Items]
Outstanding loan balance			$ 91,235

Related Party Balances and Tr_4

Related Party Balances and Transactions (Details) - Schedule of Related Party Balance - USD ($)		3 Months Ended		12 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Related Party Transaction [Line Items]
Research and development expenses		$ 22,792		$ 91,168	$ 272,080
Related Party [Member]
Related Party Transaction [Line Items]
Amount due from related party				140
Other payable — related party		$ 346,539		51,168
Company A [Member]
Related Party Transaction [Line Items]
Amount due from related party, Relationship		Owned by the director of the Company
Amount due from related party, Nature		Paid on behalf fees
Amount due from related party				140
Research and development expenses, Relationship	[1]	Controlled by the immediate family member of the director of the Company
Research and development expenses	[1]	$ 22,792
Company A [Member]
Related Party Transaction [Line Items]
Other payable — related party, Relationship	[1]	Controlled by the immediate family member of the director of the Company
Other payable — related party, Nature	[1]	Research and development fees
Other payable — related party	[1]	$ 73,960		51,168
Research and development expenses, Relationship	[1]		Owned by the director of the Company
Research and development expenses	[1]	$ 141,000	$ 75,000
Company B [Member]
Related Party Transaction [Line Items]
Other payable — related party, Relationship		More than 10% Shareholder of the Company
Other payable — related party, Nature		Unconverted working capital loan balance in ACAC
Other payable — related party		$ 249,404
Company C [Member]
Related Party Transaction [Line Items]
Other payable — related party, Relationship		Executive director is the Company’s CFO
Other payable — related party, Nature		Paid on behalf fees
Other payable — related party		$ 23,175
[1]On September 1, 2022, the Company entered into an agreement with Company A for the research and development project.

Short-Term Loans (Details)

Short-Term Loans (Details) - USD ($)	3 Months Ended
	Sep. 30, 2024	Dec. 30, 2020	Nov. 11, 2019
Short-Term Loans [Line Items]
Amount from loan agreement		$ 600,000	$ 50,000
Repayment to third party	$ 261,208
Third Party [Member]
Short-Term Loans [Line Items]
Amount from loan agreement		$ 600,000	$ 50,000
Repayment to third party	$ 30,000

Short-Term Loans (Details) - Sc

Short-Term Loans (Details) - Schedule of Short-Term Loan from Third Parties - USD ($)		Sep. 30, 2024	Jun. 30, 2024
Schedule of Short-Term Loan from Third Parties [Line Items]
Total short-term loan			$ 291,208
Lender A [Member]
Schedule of Short-Term Loan from Third Parties [Line Items]
Total short-term loan	[1]		261,208
Lender B [Member]
Schedule of Short-Term Loan from Third Parties [Line Items]
Total short-term loan	[2]		$ 30,000
[1]On December 30, 2020, the Company entered into a loan agreement with a third -party -interest -party -interest

Convertible Promissory Notes (D

Convertible Promissory Notes (Details) - USD ($)					3 Months Ended		12 Months Ended
	Sep. 26, 2024	May 30, 2024	Apr. 08, 2024	Jun. 21, 2023	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2024	Mar. 15, 2024	Nov. 21, 2023
Convertible Promissory Notes [Line Items]
Convertible promissory note					$ 0		$ 6,000,000	$ 2,000,000
Price per share (in Dollars per share)					$ 11.5
Interest Expense, Debt					$ 3,413	$ 3,940	14,989	5,442
Remaining proceeds		$ 9,000,000	$ 1,000,000		$ 9,000,000		$ 4,000,000	2,000,000
Consummated shares (in Shares)	2,270,096	5,000,000
Common stock issued (in Shares)					7,270,097		3,303,333
Unamortized premium discount					$ 0		$ 0
Accrued interest					0		267,945
Received from investors					$ 1,200		$ 10,881
Par value per share (in Dollars per share)					$ 0.0001		$ 0.0001
Accrued interest					$ 147,711		$ 267,945	$ 3,500
BR Technologies Pte. Ltd [Member]
Convertible Promissory Notes [Line Items]
Consummated shares (in Shares)	663,581
New Bay Capital Limited [Member]
Convertible Promissory Notes [Line Items]
Convertible promissory note				$ 2,000,000
Convertible promissory note percentage				7%
Maturity date				12 months
Convertible Note 2 [Member]
Convertible Promissory Notes [Line Items]
Convertible promissory note											$ 2,000,000
Convertible promissory note percentage											7%
Convertible Note 3 [Member]
Convertible Promissory Notes [Line Items]
Convertible promissory note										$ 2,000,000
Convertible promissory note percentage										7%
Received from investors									$ 1,000,000
BR Technologies Pte. Ltd [Member]
Convertible Promissory Notes [Line Items]
Convertible promissory note		$ 6,000,000
Grazyna Plawinski Limited [Member]
Convertible Promissory Notes [Line Items]
Convertible promissory note		$ 3,000,000
Convertible Note 4 [Member]
Convertible Promissory Notes [Line Items]
Convertible promissory note percentage		7%
Maturity date		12 months
Notes [Member]
Convertible Promissory Notes [Line Items]
Notes amount	$ 15,000,000
Interest Expense, Debt	$ 408,685
Share issued for notes (in Shares)	212,050
Conversion price per share (in Dollars per share)	$ 30
Note 4 [Member]
Convertible Promissory Notes [Line Items]
Share issued for notes (in Shares)	200,882
Note 5 [Member]
Convertible Promissory Notes [Line Items]
Share issued for notes (in Shares)	100,690
Converted Shares [Member]
Convertible Promissory Notes [Line Items]
Par value per share (in Dollars per share)							$ 0.001
Unpaid principal amount							7%
Subsequent Event [Member]
Convertible Promissory Notes [Line Items]
Consummated shares (in Shares)	5,000,000
Par value per share (in Dollars per share)	$ 0.0001
Common Stock [Member]
Convertible Promissory Notes [Line Items]
Convertible promissory note	$ 5,000,000
Price per share (in Dollars per share)		$ 30								$ 30
Converted shares (in Shares)	1,696,668
Remaining proceeds	$ 700,473
Par value per share (in Dollars per share)							$ 0.001
Common Stock Investor C [Member]
Convertible Promissory Notes [Line Items]
Common stock issued (in Shares)	332,614
IPO [Member] | Converted Shares [Member]
Convertible Promissory Notes [Line Items]
Price per share (in Dollars per share)							$ 30

Long-Term Loan (Details)

Long-Term Loan (Details) - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Long-Term Loan [Line Items]
Long term debt total loan amount	$ 137,000		$ 137,000
Carrying value of the asset	$ 84,867		$ 91,231
Interest rate	11.85%		11.85%
Interest expense	$ 3,413	$ 3,940	$ 14,989	$ 5,442
Long Term Loan [Member]
Long-Term Loan [Line Items]
Monthly payments	$ 2,694
Lender [Member]
Long-Term Loan [Line Items]
Monthly payments			$ 2,694

Long-Term Loan (Details) - Sche

Long-Term Loan (Details) - Scheduel of Obligation is Payable - USD ($)	Sep. 30, 2024	Jun. 30, 2024
Scheduel of Obligation is Payable [Abstract]
2025	$ 20,132	$ 19,539
2026	22,694	22,024
2027	25,581	24,826
2028	28,835	27,984
Thereafter	13,071	20,608
Total long-term debt payment	110,313	114,981
Current portion of long-term debt	(20,132)	(19,539)
Long-term debt – non-current portion	$ 90,181	$ 95,442

Shareholders' Deficit (Details)

Shareholders' Deficit (Details) - USD ($)

3 Months Ended

12 Months Ended

Sep. 26, 2024

May 30, 2024

Sep. 30, 2024

Jun. 30, 2024

Mar. 15, 2024

Feb. 27, 2024

Sep. 30, 2023

[1]

Jun. 30, 2023

Jun. 30, 2022

Shareholders’ Deficit [Line Items]

Common stock, shares authorized

50,000,000

6,606,667

Common stock, par value (in Dollars per share)

$ 0.0001

$ 0.0001

Common stock, shares outstanding

7,270,097

3,303,333

1,000,000

Issued aggregated total

2,270,096

5,000,000

Issued aggregated total of common stock

1,696,668

Earnout shares

2,100,000

2,100,000

Earnout Shares classified liability

2,100,000

Fair value of earnout liabilities (in Dollars)

$ 7,234,056

$ 7,341,383

Amount of recognized losses (in Dollars)

$ 107,327

Warrants outstanding

12,156,423

Exercise price per share (in Dollars per share)

$ 11.5

Common stock price per share (in Dollars per share)

11.5

Redemption price per warrant. (in Dollars per share)

$ 0.01

Written notice of redemption term

30 days

Reported last sale price. (in Dollars per share)

$ 16.5

Number of trading days

20 days

Trading day period

30 days

Business Combination [Member]

Shareholders’ Deficit [Line Items]

Earnout shares

2,100,000

ACAC Warrants [Member]

Shareholders’ Deficit [Line Items]

Warrants outstanding

12,156,423

Private Warrants [Member]

Shareholders’ Deficit [Line Items]

Warrants outstanding

5,240,000

Warrant [Member]

Shareholders’ Deficit [Line Items]

Warrants outstanding

2,603,923

Warrants expire term

5 years

Common Stock [Member]

Shareholders’ Deficit [Line Items]

Common stock, shares authorized

1,000,000

Common stock, par value (in Dollars per share)

$ 0.001

Common stock, shares outstanding

1,000,000

Common stock price per share (in Dollars per share)

$ 30

$ 30

Common Stock [Member]

Shareholders’ Deficit [Line Items]

Common stock, shares authorized

50,000,000

50,000,000

2,000,000

Common stock, par value (in Dollars per share)

$ 0.0001

$ 0.0001

Common stock, shares outstanding

7,270,097

[1]

3,303,333

[1]

3,303,333

3,303,333

[1]

1,000,000

Issued aggregated total

[1]

2,270,096

Issued aggregated total of common stock

[1]

1,696,668

Public Warrants [Member]

Shareholders’ Deficit [Line Items]

Warrants outstanding

4,312,500

[1]Giving retroactive effect to reverse recapitalization effected on September 26, 2024 to reflect exchange ratio of approximately 3.3033 as described in Note 4.

Shareholders' Deficit (Detail_2

Shareholders' Deficit (Details) - Schedule of Common Stock Issued Reverse of Recapitalization	Sep. 30, 2024 shares
Schedule of Common Stock Issued Reverse of Recapitalization [Line Items]
ACAC’s common stock outstanding prior to Reverse Recapitalization	3,971,634
Less: redemption of ACAC’s common stock	(1,744,663)
Common stock issued to underwriter	43,125
Total common stock issued upon completion of the Reverse Recapitalization	2,270,096

Shareholders' Deficit (Detail_3

Shareholders' Deficit (Details) - Schedule of Warrants Activity	3 Months Ended
	Sep. 30, 2024 $ / shares shares
Schedule of Warrants Activity [Line Items]
Warrants Outstanding, Beginning Balance
Common Stock Issuable, Beginning Balance
Weighted Average Exercise Price, Beginning Balance (in Dollars per share) | $ / shares
Warrants Outstanding, Granted	12,156,423
Common Stock Issuable, Granted	12,156,423
Weighted Average Exercise Price, Granted (in Dollars per share) | $ / shares	$ 11.5
Average Remaining Contractual Life, Granted	5 years
Warrants Outstanding, Forfeited
Weighted Average Exercise Price, Forfeited (in Dollars per share) | $ / shares
Warrants Outstanding, Exercised
Weighted Average Exercise Price, Exercised (in Dollars per share) | $ / shares
Warrants Outstanding, Ending Balance	12,156,423
Common Stock Issuable, Ending Balance	12,156,423
Weighted Average Exercise Price, Ending Balance (in Dollars per share) | $ / shares	$ 11.5
Average Remaining Contractual Life, Ending Balance	4 years 11 months 26 days

Fair Value Measurement (Details

Fair Value Measurement (Details) - Schedule of Assets or Liabilities Measured at Fair Value on a Recurring Basis - USD ($)	Sep. 30, 2024	Sep. 26, 2024	Jun. 30, 2024
Liabilities:
Total Liabilities	$ 5,737,868	$ 5,688,007
Quoted Prices in Active Markets (Level 1) [Member]
Liabilities:
Total Liabilities
Significant Other Observable Inputs (Level 2) [Member]
Liabilities:
Total Liabilities
Significant Other Unobservable Inputs (Level 3) [Member]
Liabilities:
Total Liabilities	5,737,868	5,688,007
Earnout Liabilities [Member]
Liabilities:
Total Liabilities	5,737,868	5,688,007
Earnout Liabilities [Member] | Quoted Prices in Active Markets (Level 1) [Member]
Liabilities:
Total Liabilities
Earnout Liabilities [Member] | Significant Other Observable Inputs (Level 2) [Member]
Liabilities:
Total Liabilities
Earnout Liabilities [Member] | Significant Other Unobservable Inputs (Level 3) [Member]
Liabilities:
Total Liabilities	$ 5,737,868	$ 5,688,007

Fair Value Measurement (Detai_2

Fair Value Measurement (Details) - Schedule of Observable and Unobservable Inputs of the Earnout Liability	Sep. 30, 2024	Sep. 26, 2024
Unobservable [Member] | Stimulated forecast of base monthly revenue [Member]
Schedule of Observable and Unobservable Inputs of the Earnout Liability [Line Items]
Observable and unobservable inputs	7.4	7.4
Unobservable [Member] | Industry revenue growth [Member]
Schedule of Observable and Unobservable Inputs of the Earnout Liability [Line Items]
Observable and unobservable inputs	1.7	1.7
Unobservable [Member] | Revenue volatility [Member]
Schedule of Observable and Unobservable Inputs of the Earnout Liability [Line Items]
Observable and unobservable inputs	30.5	30.5
Unobservable [Member] | Stock volatility [Member]
Schedule of Observable and Unobservable Inputs of the Earnout Liability [Line Items]
Observable and unobservable inputs	103.3	103.2
Observable [Member] | Stock price [Member]
Schedule of Observable and Unobservable Inputs of the Earnout Liability [Line Items]
Observable and unobservable inputs	11.35	11.2
Observable [Member] | Risk-free rate [Member]
Schedule of Observable and Unobservable Inputs of the Earnout Liability [Line Items]
Observable and unobservable inputs	4.18	4.16
Observable [Member] | Term [Member]
Schedule of Observable and Unobservable Inputs of the Earnout Liability [Line Items]
Observable and unobservable inputs	0.75	0.76

Fair Value Measurement (Detai_3

Fair Value Measurement (Details) - Schedule of Level 3 Instruments Measured at Fair Value - Recurring {Member} - Level 3 [Member]	3 Months Ended
	Sep. 30, 2024 USD ($)
Schedule of Level 3 Instruments Measured at Fair Value [Line Items]
Balance as of beginning
Issuances – September 26, 2024	5,688,007
Change in fair value	49,861
Balance as of ending	$ 5,737,868

Concentrations of Risks (Detail

Concentrations of Risks (Details) - Customer Concentration Risk [Member]	3 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenue Benchmark [Member] | Supplier One [Member]
Concentrations of Risks [Line Items]
Percentage of total revenues				100%
Revenue Benchmark [Member] | Supplier A [Member]
Concentrations of Risks [Line Items]
Percentage of total revenues			49%
Revenue Benchmark [Member] | Supplier B [Member]
Concentrations of Risks [Line Items]
Percentage of total revenues			31%
Revenue Benchmark [Member] | Supplier C [Member]
Concentrations of Risks [Line Items]
Percentage of total revenues			18%
Purchases [Member] | Supplier One [Member]
Concentrations of Risks [Line Items]
Percentage of total revenues	98%	100%
Customer A [Member] | Revenue Benchmark [Member]
Concentrations of Risks [Line Items]
Percentage of total revenues	49%		41%
Customer B [Member] | Revenue Benchmark [Member]
Concentrations of Risks [Line Items]
Percentage of total revenues	39%		29%
Customer C [Member] | Revenue Benchmark [Member]
Concentrations of Risks [Line Items]
Percentage of total revenues			16%
Customer One [Member] | Revenue Benchmark [Member]
Concentrations of Risks [Line Items]
Percentage of total revenues				100%

Leases (Details)

Leases (Details) - USD ($)							1 Months Ended	3 Months Ended	12 Months Ended
	Oct. 31, 2024	Jul. 17, 2024	Sep. 30, 2023	Sep. 18, 2023	Aug. 14, 2023	Aug. 01, 2023	Jul. 31, 2024	Sep. 30, 2024	Jun. 30, 2024
Lease [Line Items[
Rent amount		$ 10,534	$ 3,096	$ 3,000	$ 550	$ 100			$ 3,500
Lease agreement term			3 years			12 months			11 months 15 days
Expiration date								May 31, 2031
Borrowing weighted average rate							4.06%		4.34%
Remaining operating lease term								5 years 3 months	5 years 8 months 4 days
Rental fee					$ 550	$ 100
Subsequent Event [Member]
Lease [Line Items[
Rent amount	$ 450
Forecast [Member]
Lease [Line Items[
Rent amount	$ 450

Leases (Details) - Schedule of

Leases (Details) - Schedule of Lease Payments - USD ($)	Sep. 30, 2024	Jun. 30, 2024
Schedule of Lease Payments [Abstract]
For the nine months ending June 30, 2025	$ 165,248	$ 88,417
For the twelve months ending June 30, 2026	251,566	95,854
For the twelve months ending June 30, 2027	260,287	65,601
For the twelve months ending June 30, 2028	270,941	50,944
For the twelve months ending June 30, 2029	321,967	52,463
Thereafter	103,986	104,929
Total lease payments	1,373,995	458,209
Less: discount	(142,829)	(53,243)
Present value of operating lease liabilities	1,231,166	404,966
Operating lease liabilities, current portion	(180,451)	(72,531)
Operating lease liabilities, non-current portion	$ 1,050,715	$ 332,435

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Operating Lease Expenses - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Schedule of Operating Lease Expenses [Abstract]
Lease expenses	$ 51,384		$ 37,713
Lease expenses – short term	4,350	3,955	26,000	19,100
Total operating lease cost	$ 55,734	$ 3,955	$ 63,713	$ 19,100

Commitments and Contingencies (

Commitments and Contingencies (Details)	Aug. 09, 2024 USD ($) ft²	Jul. 12, 2024 USD ($) ft²
Commitments and contingencies [Line Items]
Business operation monthly rent | $	$ 65,744	$ 65,745
Varied monthly rent | ft²	50,572	50,573

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Taxes (Details) [Line Items]
Effective tax rate, percentage	0%	0%	(0.60%)	19.70%
Rate of valuation allowance on deferred tax assets	21%		21%	21%
Net operating loss			$ 8,400,000
Net operating loss carryforward, state			$ 212,385	$ 34,863
Allowance on deferred tax			100%
Valuation allowance on deferred tax asset			$ 800,000	1,200,000
Excess of taxable income			80%
Valuation allowance increased			$ 2,000,000
California [Member]
Income Taxes (Details) [Line Items]
Net operating loss carryforward			2,000,000
Georgia [Member]
Income Taxes (Details) [Line Items]
Net operating loss carryforward, state			$ 1,500,000
Minimum [Member]
Income Taxes (Details) [Line Items]
Valuation allowance increased				800,000
Maximum [Member]
Income Taxes (Details) [Line Items]
Valuation allowance increased				$ 1,200,000

Disaggregated Information of _3

Disaggregated Information of Revenues (Details) - Schedule of Disaggregated Information of Revenues by Product Type - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Schedule of Disaggregated Information of Revenues by Product Type [Line Items]
Total revenues	$ 23,112,052		$ 3,228,559	$ 21,622,887
Tablet products [Member]
Schedule of Disaggregated Information of Revenues by Product Type [Line Items]
Total revenues	4,755		660,787	19,648,799
Mobile phone products [Member]
Schedule of Disaggregated Information of Revenues by Product Type [Line Items]
Total revenues	23,107,297		2,567,772	1,944,750
Wholesale revenues [Member]
Schedule of Disaggregated Information of Revenues by Product Type [Line Items]
Total revenues	23,089,651		3,017,769	21,622,887
E-Commerce revenues [Member]
Schedule of Disaggregated Information of Revenues by Product Type [Line Items]
Total revenues	$ 22,401		$ 210,790

Basic and Diluted Earnings Pe_3

Basic and Diluted Earnings Per Share (Details)	12 Months Ended
	Jun. 30, 2024 shares
Convertible Notes [Member]
Basic and Diluted Earnings Per Share [Line Items]
Potentially excluded from the computation of diluted EPS	208,932

Basic and Diluted Earnings Pe_4

Basic and Diluted Earnings Per Share (Details) - Schedule of Basic and Diluted Earnings Per Share Attributable to Common Stockholders - USD ($)	3 Months Ended				12 Months Ended
	Sep. 30, 2024		Sep. 30, 2023		Jun. 30, 2024	Jun. 30, 2023
Schedule of Basic and Diluted Earnings Per Share Attributable to Common Stockholders [Abstract]
Net loss – basic EPS	$ (2,266,789)		$ (546,831)		$ (3,430,642)	$ 58,191
Net loss – diluted EPS	$ (2,266,789)		$ (546,831)		$ (3,166,197)	$ 61,691
Basic weighted average shares outstanding	3,477,696	[1],[2]	3,303,333	[1],[2]	1,000,000	1,000,000
Diluted weighted average shares outstanding	3,477,696	[1],[2]	3,303,333	[1],[2]	1,000,000	1,001,648
Basic loss per share	$ (0.65)		$ (0.17)		$ (3.43)	$ 0.06
Diluted loss per share	$ (0.65)		$ (0.17)		$ (3.43)	$ 0.06
[1]As described in Note 4 — Reverse recapitalization, the Earnout Shares that are contingently issuable in connection with the Business Combination are subject to vesting based on the Company’s financial performance during the earnout period. The Earnout Shares are excluded from the calculation of basic and diluted weighted -average

Basic and Diluted Earnings Pe_5

Basic and Diluted Earnings Per Share (Details) - Schedule of Dilutive Common Share Equivalents Outstanding Excluded in Diluted Net Loss Per Share Calculation - shares		3 Months Ended
		Sep. 30, 2024	Sep. 30, 2023
Schedule of Dilutive Common Share Equivalents Outstanding Excluded in Diluted Net Loss Per Share Calculation [Line Items]
Total		14,256,423	224,504
Earnout Shares [Member]
Schedule of Dilutive Common Share Equivalents Outstanding Excluded in Diluted Net Loss Per Share Calculation [Line Items]
Total	[1]	2,100,000
Warrants [Member]
Schedule of Dilutive Common Share Equivalents Outstanding Excluded in Diluted Net Loss Per Share Calculation [Line Items]
Total	[2]	12,156,423
Common stock underlying from the convertible notes [Member]
Schedule of Dilutive Common Share Equivalents Outstanding Excluded in Diluted Net Loss Per Share Calculation [Line Items]
Total	[2]		224,504
[1]As described in Note 4 — Reverse recapitalization, the Earnout Shares that are contingently issuable in connection with the Business Combination are subject to vesting based on the Company’s financial performance during the earnout period. The Earnout Shares are excluded from the calculation of basic and diluted weighted -average -dilutive

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)

1 Months Ended

12 Months Ended

Nov. 05, 2024

Oct. 03, 2024

Sep. 26, 2024

Jul. 12, 2024

Jul. 09, 2024

May 30, 2024

Oct. 31, 2024

Jun. 30, 2024

Sep. 30, 2024

Sep. 25, 2024

Aug. 31, 2024

Jun. 30, 2023

Subsequent Events [Line Items]

Convertible promissory notes (in Dollars)

$ 6,000,000

$ 0

$ 2,000,000

Shares of common stock

3,303,333

7,270,097

Common stock par value (in Dollars per share)

$ 0.0001

$ 0.0001

Shares of new foxx common stock

2,270,096

5,000,000

Description of financial performance

Additionally, the Foxx Stockholders may be entitled to receive “Earnout Shares”, which refer to 4,200,000 shares of New Foxx Common Stock, subject to the vesting schedule as follows:•        (i) in connection with the financial performance for the fiscal year ending June 30, 2024:•        (A) 700,000 Earnout Shares will be issued to Foxx Stockholders on a pro rata basis if and only if the New Foxx’s audited consolidated financial statements for the fiscal year ending June 30, 2024 (“2024 Audited Financial Statements”), prepared in accordance with the Generally Accepted Accounting Principles of the United States (“U.S. GAAP”) and filed with the SEC on Form 10-K by New Foxxafter Closing, reflect revenue of New Foxx for the fiscal year ending June 30, 2024 (the “2024 Revenue”) no less than $67,000,000 (including $67,000,000) and less than $84,000,000 (excluding $84,000,000);•        (B) 1,400,000 Earnout Shares will be issued to Foxx Stockholders on a pro rata basis if and only if the 2024 Revenue reflected in the 2024 Audited Financial Statements is no less than $84,000,000 (including $84,000,000) and less than $100,000,000 (excluding $100,000,000);•        (C) 2,100,000 Earnout Shares will be issued to Foxx Stockholders on a pro rata basis if and only if the 2024 Revenue reflected in the 2024 Audited Financial Statements is no less than $100,000,000 (including $100,000,000);provided, however, that the Earnout Shares will be issued and delivered pursuant to one paragraph from (i)(A)-(i)(C) above only once; and•        (ii) in connection with the financial performance for the fiscal year ending June 30, 2025:•        (A) 700,000 Earnout Shares will be issued to Foxx Shareholders on a pro rata basis if and only if the New Foxx’s audited consolidated financial statements for the fiscal year ending June 30, 2025 (“2025 Audited Financial Statements”), prepared in accordance with U.S. GAAP and filed with the SEC on Form 10-K by New Foxxafter Closing, reflect revenue of New Foxxfor the fiscal year ending June 30, 2025 (the “2025 Revenue”) no less than $77,050,000 (including $77,050,000) and less than $96,600,000 (excluding $96,600,000);•        (B) 1,400,000 Earnout Shares will be issued to Foxx Stockholders on a pro rata basis if and only if the 2025 Revenue reflected in the 2025 Audited Financial Statements is no less than $96,600,000 (including $96,600,000) and less than $115,000,000 (excluding $115,000,000);•        (C) 2,100,000 Earnout Shares will be issued to Foxx Stockholders on a pro rata basis if and only if the 2025 Revenue reflected in the 2025 Audited Financial Statements is no less than $115,000,000 (including $115,000,000);provided, however, that the Earnout Shares will be issued and delivered pursuant to one paragraph from (ii)(A) to (ii)(C) above only once.

Subsequent Event [Member]

Subsequent Events [Line Items]

Paid to redeeming shareholders (in Dollars)

$ 20,500,000

Restricted shares

707,860

Rental agreement term

7 years

5 years

Rental amount (in Dollars)

$ 65,745

$ 10,534

Percentage of rental incremental rate

4%

5%

Warrant issued

1

Redeemable warrant

1

Common stock par value (in Dollars per share)

$ 0.0001

Shares of new foxx common stock

5,000,000

Subsequent Event [Member] | Warrant [Member]

Subsequent Events [Line Items]

Warrants excised

10,500

Excised warrants, amount (in Dollars)

$ 120,750

Price per share (in Dollars per share)

$ 11.5

Subsequent Event [Member] | Minimum [Member]

Subsequent Events [Line Items]

Vested percentage

25%

Subsequent Event [Member] | Maximum [Member]

Subsequent Events [Line Items]

Vested percentage

75%

Subsequent Event [Member] | New Foxx [Member]

Subsequent Events [Line Items]

Shares of common stock

1

Common stock par value (in Dollars per share)

$ 11.5

Subsequent Event [Member] | Escrow Arrangement [Member]

Subsequent Events [Line Items]

Shares of new foxx common stock

500,000

Subsequent Event [Member] | Convertible Promissory Notes [Member]

Subsequent Events [Line Items]

Convertible promissory notes (in Dollars)

$ 9,000,000

$ 9,000,000

Warrant [Member] | Subsequent Event [Member] | New Foxx [Member]

Subsequent Events [Line Items]

Common stock par value (in Dollars per share)

$ 1

Basis of Presentation and Sig_4

Basis of Presentation and Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives	Jun. 30, 2024
Computer and office equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years

Accounts Receivable (Details)_2

Accounts Receivable (Details) - Schedule of Accounts Receivable - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Jun. 30, 2023
Schedule of Accounts Receivable [Abstract]
Accounts receivable	$ 12,371,365	$ 251,894
Less: allowance for credit losses
Accounts receivable, net	$ 12,371,365	$ 251,894

Inventories (Details) - Sched_2

Inventories (Details) - Schedule of Inventories - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Jun. 30, 2023
Schedule of Inventories [Abstract]
Finished goods	$ 4,540,549	$ 1,768,072
Total inventories	$ 4,540,549	$ 1,768,072

Contract Assets (Details) - S_2

Contract Assets (Details) - Schedule of Contract Asset - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Schedule of Contract Asset is an Advance Payment [Abstract]
Balance as of the beginning of the period	$ 1,682,289			$ 583,895
Add: net increase in current period contract asset	31,141	$ 1,024,684	1,682,289
Less: inventory recognized from beginning contract asset	(1,434,706)			583,895
Total contract assets as the end of the period	$ 1,713,430		$ 1,682,289

Prepaid Expenses and Other Cu_4

Prepaid Expenses and Other Current Assets (Details) - Schedule of Prepaid Expenses and Other Current Assets - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Jun. 30, 2023
Prepaid Expenses and Other Current Assets (Details) - Schedule of Prepaid Expenses and Other Current Assets [Line Items]
Other receivables		$ 10,881
Other prepaid expenses	$ 158,754	33,235
Total prepaid expenses and other current assets	$ 336,958	44,116
Previously Reported [Member]
Prepaid Expenses and Other Current Assets (Details) - Schedule of Prepaid Expenses and Other Current Assets [Line Items]
Other receivables
Other prepaid expenses			11,411
Total prepaid expenses and other current assets		$ 44,116	$ 11,411

Property and Equipment, Net (_3

Property and Equipment, Net (Details) - Schedule of Property and Equipment, Net - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Jun. 30, 2023
Schedule of Property and Equipment, Net [Line Items]
Property and equipment, gross	$ 239,465	$ 204,465
Less: accumulated depreciation	(73,127)	(61,846)
Total property and equipment, net	166,338	142,619
Computer and office equipment [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and equipment, gross	9,942	9,942
Furniture and fixtures [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and equipment, gross	3,432	3,432
Vehicles [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and equipment, gross	$ 226,091	191,091
Previously Reported [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and equipment, gross			$ 195,722
Less: accumulated depreciation			(22,063)
Total property and equipment, net		$ 142,619	173,659
Previously Reported [Member] | Computer and office equipment [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and equipment, gross			4,631
Previously Reported [Member] | Furniture and fixtures [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and equipment, gross
Previously Reported [Member] | Vehicles [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and equipment, gross			$ 191,091

Other Payables and Accrued Li_5

Other Payables and Accrued Liabilities (Details) - Schedule of Other Payables and Accrued Liabilities - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Jun. 30, 2023
Other Payables and Accrued Liabilities (Details) - Schedule of Other Payables and Accrued Liabilities [Line Items]
Payroll and payable tax payable	$ 3,420	$ 50,554
Interest payable	147,711	267,945	$ 3,500
Professional fee payable	621,489	59,473
Accrued warranty expenses	133,279	48,361
Others	18,800	41,892
Total other payables and accrued liabilities	$ 1,481,319	468,225
Previously Reported [Member]
Other Payables and Accrued Liabilities (Details) - Schedule of Other Payables and Accrued Liabilities [Line Items]
Payroll and payable tax payable			19,593
Interest payable			3,500
Professional fee payable
Accrued warranty expenses
Others			4,360
Total other payables and accrued liabilities		$ 468,225	$ 27,453

Contract Liabilities (Details_2

Contract Liabilities (Details) - Schedule of Contract Liabilities - Previously Reported [Member] - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Contract Liabilities (Details) - Schedule of Contract Liabilities [Line Items]
Balance of Beginning	$ 27	$ 609,229
Add: net increase in current period contract liabilities	649,450	27
Less: revenue recognized from beginning contract liabilities	27	609,229
Balance of Ending	$ 649,450	$ 27

Related Party Balances and Tr_5

Related Party Balances and Transactions (Details) - Schedule of Related Party - Previously Reported [Member] - USD ($)		12 Months Ended
		Jun. 30, 2024		Jun. 30, 2023
Company A [Member]
Related Party Transaction [Line Items]
Amount due from related party Relationship		Owned by the executives of the Company
Amount due from related party Nature		Paid on behalf fees
Amount due from related party		$ 140	[1]
Consulting expense related party Relationship	[2]	Owned by the executives of the Company
Consulting expense related party		$ 324,000	[2]	25,000
Company A One [Member]
Related Party Transaction [Line Items]
Other payable — related party Relationship		Owned by the executives of the Company
Other payable — related party Nature		Consulting fees
Other payable — related party	[2]			25,000
Company B [Member]
Related Party Transaction [Line Items]
Other payable — related party Relationship		Controlled by the immediate family member of the executive of the Company
Other payable — related party Nature		Research and development fees
Other payable — related party		$ 51,168	[3]
Research and development expense related party Relationship		Controlled by the immediate family member of the executive of the Company
Research and development expense related party	[3]	$ 91,168		272,080
Executive [Member]
Related Party Transaction [Line Items]
Short-term loan from related party	[4]			$ 91,235
[1]As of the date of this report, such balance was repaid by Company A.[2]On September 1, 2022, the Company entered into a consulting agreement to receive consulting services provided by a consulting company which is owned by the executives of the Company.[3]On September 1, 2022, the Company entered into an agreement with Company B for the research and development project.[4]On July 23, 2019, the Company entered into a loan agreement with the executive of the Company. The loan agreement allows the Company to draw up to $1,000,000 and is non -interest

Short-Term Loans (Details) - _2

Short-Term Loans (Details) - Schedule of Short-Term Loan from Third Parties - USD ($)		Sep. 30, 2024	Jun. 30, 2024	Jun. 30, 2023
Schedule of Short-Term Loan from Third Parties [Line Items]
Total short-term loan			$ 291,208
Lender A [Member]
Schedule of Short-Term Loan from Third Parties [Line Items]
Total short-term loan	[1]		261,208
Lender B [Member]
Schedule of Short-Term Loan from Third Parties [Line Items]
Total short-term loan	[2]		30,000
Previously Reported [Member]
Schedule of Short-Term Loan from Third Parties [Line Items]
Total short-term loan			$ 291,208	$ 291,208
Previously Reported [Member] | Lender A [Member]
Schedule of Short-Term Loan from Third Parties [Line Items]
Total short-term loan	[1]			261,208
Previously Reported [Member] | Lender B [Member]
Schedule of Short-Term Loan from Third Parties [Line Items]
Total short-term loan	[2]			$ 30,000
[1]On December 30, 2020, the Company entered into a loan agreement with a third -party -interest -party -interest

Long-Term Loan (Details) - Sc_2

Long-Term Loan (Details) - Scheduel of Obligation is Payable - USD ($)	Sep. 30, 2024	Jun. 30, 2024
Scheduel of Obligation is Payable [Abstract]
2025	$ 20,132	$ 19,539
2026	22,694	22,024
2027	25,581	24,826
2028	28,835	27,984
2029	13,071	20,608
Total long-term debt payment	110,313	114,981
Current portion of long-term debt	$ (20,132)	(19,539)
Long-term debt – non-current portion		$ 95,442

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of Lease Payments - USD ($)	Sep. 30, 2024	Jun. 30, 2024
Schedule of Lease Payments [Abstract]
For the year ending June 30, 2024	$ 165,248	$ 88,417
For the year ending June 30, 2025	251,566	95,854
For the year ending June 30, 2026	260,287	65,601
For the year ending June 30, 2027	270,941	50,944
For the year ending June 30, 2028	321,967	52,463
Thereafter	103,986	104,929
Total lease payments	1,373,995	458,209
Less: discount	(142,829)	(53,243)
Present value of operating lease liabilities	1,231,166	404,966
Operating lease liabilities, current portion	(180,451)	(72,531)
Operating lease liabilities, non-current portion	$ 1,050,715	$ 332,435

Leases (Details) - Schedule o_4

Leases (Details) - Schedule of Operating Lease Expenses - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Lease expenses	$ 51,384		$ 37,713
Lease expenses – short term	4,350	3,955	26,000	19,100
Total operating lease cost	$ 55,734	$ 3,955	$ 63,713	$ 19,100

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Income Tax Expenses - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Federal
Current			$ 12,690	$ 13,502
Deferred
State
Current			7,138	735
Deferred
Total provision for income taxes			$ 19,828	$ 14,237

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Effective Tax Rate	3 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Schedule of Effective Tax Rate [Abstract]
Federal statutory tax rate	21%		21%	21%
State statutory tax rate, net of deduction on federal tax return			4.20%	5.80%
Permanent difference			(1.70%)	1.30%
Others			0.90%
Change in valuation allowance			(25.00%)	(8.40%)
Effective tax rate	0%	0%	(0.60%)	19.70%

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of Deferred Tax - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Net operating loss
Federal	$ 1,758,686	$ 1,086,843
State	212,385	34,863
Capitalized R&D expense	70,451	55,540
Accrued warranty expense	7,382
Lease liabilities	109,903
Less: valuation allowance	(2,034,319)	(1,172,171)
Total deferred tax assets	124,488	5,075
Deferred tax liabilities:
Depreciation of property and equipment	(14,371)	(5,075)
Right of use assets	(110,117)
Total deferred tax liability	(124,488)	(5,075)
Total deferred tax accounts, net

Income Taxes (Details) - Sche_4

Income Taxes (Details) - Schedule of Taxes Payable - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Jun. 30, 2023
Income Taxes (Details) - Schedule of Taxes Payable [Line Items]
Income taxes payable	$ 253,932
Previously Reported [Member]
Income Taxes (Details) - Schedule of Taxes Payable [Line Items]
Income taxes payable			$ 15,842

Disaggregated Information of _4

Disaggregated Information of Revenues (Details) - Schedule of Disaggregated Information of Revenues by Product Type - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Schedule of Disaggregated Information of Revenues by Product Type [Line Items]
Total revenues	$ 23,112,052		$ 3,228,559	$ 21,622,887
Tablet products [Member]
Schedule of Disaggregated Information of Revenues by Product Type [Line Items]
Total revenues	4,755		660,787	19,648,799
Mobile phone products [Member]
Schedule of Disaggregated Information of Revenues by Product Type [Line Items]
Total revenues	23,107,297		2,567,772	1,944,750
Other products [Member]
Schedule of Disaggregated Information of Revenues by Product Type [Line Items]
Total revenues				29,338
Wholesale revenues [Member]
Schedule of Disaggregated Information of Revenues by Product Type [Line Items]
Total revenues	23,089,651		3,017,769	21,622,887
E-Commerce revenues [Member]
Schedule of Disaggregated Information of Revenues by Product Type [Line Items]
Total revenues	$ 22,401		$ 210,790

Basic and Diluted Earnings Pe_6

Basic and Diluted Earnings Per Share (Details) - Schedule of Basic and Diluted Earnings Per Share Attributable to Common Stockholders - USD ($)		3 Months Ended				12 Months Ended
		Sep. 30, 2024		Sep. 30, 2023		Jun. 30, 2024	Jun. 30, 2023
Schedule of Basic and Diluted Earnings Per Share Attributable to Common Stockholders [Abstract]
Net (loss) income – basic EPS		$ (2,266,789)		$ (546,831)		$ (3,430,642)	$ 58,191
Interest expenses incurred on the convertible note						264,445	3,500
Net (loss) income – diluted EPS		$ (2,266,789)		$ (546,831)		$ (3,166,197)	$ 61,691
Basic weighted average shares outstanding		3,477,696	[1],[2]	3,303,333	[1],[2]	1,000,000	1,000,000
Dilutive effect of convertible note	[3]						1,648
Diluted weighted average number of shares outstanding		3,477,696	[1],[2]	3,303,333	[1],[2]	1,000,000	1,001,648
Basic (loss) earnings per share		$ (0.65)		$ (0.17)		$ (3.43)	$ 0.06
Diluted (loss) earnings per share		$ (0.65)		$ (0.17)		$ (3.43)	$ 0.06
[1]As described in Note 4 — Reverse recapitalization, the Earnout Shares that are contingently issuable in connection with the Business Combination are subject to vesting based on the Company’s financial performance during the earnout period. The Earnout Shares are excluded from the calculation of basic and diluted weighted -average -dilutive