Other Payables and Accrued Liabilities

6 Months Ended

9 Months Ended

Dec. 31, 2024

Sep. 30, 2025

Other Payables and Accrued Liabilities [Abstract]

Note 6 — Other payables and accrued liabilities

	As of December 31, 2024		As of June 30, 2024
Accrued professional fees(i)	$	177,029	$	121,235
Salary and payroll taxes payable		14,100		10,241
Others		10,631		347
Total other payables and accrued liabilities	$	201,760	$	131,823

____________

(i) The balance of accrued professional fees represented amount due to third party service providers which include, legal and consulting fee related to research and development, and others.

Note 3 — Other payables and accrued liabilities

	As of September 30, 2025		As of December 31, 2024
	(Unaudited)
Accrued professional fees(i)	$	71,699	$	177,029
Salary and payroll taxes payable		3,916		14,100
Others		—		10,631
Total other payables and accrued liabilities	$	75,615	$	201,760

(i) The balance of accrued professional fees represented amount due to third party service providers which include, legal and consulting fee related to research and development, and others.

Estrella Immunopharma, Inc. S-1