2024 Q3 Form 10-K Financial Statement

#000121390024082378 Filed on September 27, 2024

View on sec.gov

Income Statement

Concept 2024 Q3 2024 Q2 2024
Revenue $39.34M $37.34M $151.9M
YoY Change -8.23% 14.45% 31.4%
Cost Of Revenue $31.66M $26.78M $122.1M
YoY Change -11.99% 2.99% 29.19%
Gross Profit $7.674M $10.56M $29.78M
YoY Change 11.41% 59.44% 41.31%
Gross Profit Margin 19.51% 28.29% 19.61%
Selling, General & Admin $12.94M $13.92M $43.68M
YoY Change 65.87% 129.84% 70.31%
% of Gross Profit 168.58% 131.74% 146.65%
Research & Development $779.2K
YoY Change 433.14%
% of Gross Profit 2.62%
Depreciation & Amortization $188.5K $1.579M $479.1K
YoY Change 547.45% 6024.9% 926.72%
% of Gross Profit 2.46% 14.95% 1.61%
Operating Expenses $12.94M $13.92M $43.68M
YoY Change 65.87% 129.84% 70.31%
Operating Profit -$5.263M -$3.352M -$13.89M
YoY Change 477.53% -687.52% 204.09%
Interest Expense $117.7K $960.00 $279.7K
YoY Change 55.01% -100.25% -316.81%
% of Operating Profit
Other Income/Expense, Net $124.6K $108.6K $408.4K
YoY Change -388.44% -332.41% -243.71%
Pretax Income -$5.138M -$3.243M -$13.49M
YoY Change 484.84% -2511.36% 177.87%
Income Tax $456.8K $178.3K $1.282M
% Of Pretax Income
Net Earnings -$5.595M -$3.421M -$14.77M
YoY Change 307.02% 8278.96% 142.15%
Net Earnings / Revenue -14.22% -9.16% -9.72%
Basic Earnings Per Share -$0.10 -$0.27
Diluted Earnings Per Share -$0.10 -$0.06 -$0.27
COMMON SHARES
Basic Shares Outstanding 56.64M shares 56.40M shares 54.81M shares
Diluted Shares Outstanding 56.60M shares 54.81M shares

Balance Sheet

Concept 2024 Q3 2024 Q2 2024
SHORT-TERM ASSETS
Cash & Short-Term Investments $37.73M $35.07M $35.07M
YoY Change 8.18% -29.05% -29.05%
Cash & Equivalents $37.73M $35.07M
Short-Term Investments $0.00 $0.00
Other Short-Term Assets $1.431M $1.400M $1.400M
YoY Change -16.79% -58.56% -56.93%
Inventory $6.992M $6.365M $6.365M
Prepaid Expenses
Receivables $62.36M $59.73M $59.73M
Other Receivables $0.00 $488.1K $0.00
Total Short-Term Assets $108.5M $102.6M $102.6M
YoY Change 32.96% 20.94% 20.94%
LONG-TERM ASSETS
Property, Plant & Equipment $2.663M $2.582M $6.162M
YoY Change 67.25% 137.33% 19.65%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments $10.17M $10.25M $12.25M
YoY Change
Other Assets $291.7K $284.1K $284.1K
YoY Change -95.71% -95.17% -61.21%
Total Long-Term Assets $20.44M $20.07M $20.07M
YoY Change 200.86% 241.19% 241.19%
TOTAL ASSETS
Total Short-Term Assets $108.5M $102.6M $102.6M
Total Long-Term Assets $20.44M $20.07M $20.07M
Total Assets $129.0M $122.6M $122.6M
YoY Change 45.86% 35.23% 35.23%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $4.342M $3.780M $70.83M
YoY Change -91.43% 196.59% 33.7%
Accrued Expenses $1.179M $1.012M $12.95M
YoY Change 6712.11% 2723.86% 1101.29%
Deferred Revenue $2.246M $2.218M
YoY Change 74.06% 124.38%
Short-Term Debt $0.00 $0.00 $0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities $96.37M $85.99M $85.99M
YoY Change 78.44% 53.66% 53.66%
LONG-TERM LIABILITIES
Long-Term Debt $0.00 $0.00 $0.00
YoY Change
Other Long-Term Liabilities $1.870M $2.194M $2.194M
YoY Change -44.8% -34.63% -34.63%
Total Long-Term Liabilities $1.870M $2.194M $2.194M
YoY Change -44.8% -34.63% -34.63%
TOTAL LIABILITIES
Total Short-Term Liabilities $96.37M $85.99M $85.99M
Total Long-Term Liabilities $1.870M $2.194M $2.194M
Total Liabilities $98.24M $88.18M $88.18M
YoY Change 71.16% 48.66% 48.66%
SHAREHOLDERS EQUITY
Retained Earnings -$14.42M -$8.825M
YoY Change -422.37% -250.91%
Common Stock $5.664K $5.647K
YoY Change 4.37% 4.15%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $30.71M $34.46M $34.46M
YoY Change
Total Liabilities & Shareholders Equity $129.0M $122.6M $122.6M
YoY Change 45.86% 35.23% 35.23%

Cashflow Statement

Concept 2024 Q3 2024 Q2 2024
OPERATING ACTIVITIES
Net Income -$5.595M -$3.421M -$14.77M
YoY Change 307.02% 8278.96% 142.15%
Depreciation, Depletion And Amortization $188.5K $1.579M $479.1K
YoY Change 547.45% 6024.9% 926.72%
Cash From Operating Activities $3.610M -$1.424M -$18.30M
YoY Change -128.03% -85.52% 141.4%
INVESTING ACTIVITIES
Capital Expenditures $268.8K $958.3K $1.970M
YoY Change -49.58% 82.28% 92.99%
Acquisitions
YoY Change
Other Investing Activities -$2.000M $6.134M
YoY Change -524.89% -167.15%
Cash From Investing Activities -$925.2K -$2.958M $2.990M
YoY Change 17.3% 5278.65% -129.45%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities 0.000 $10.08M
YoY Change -100.0% -161.32%
NET CHANGE
Cash From Operating Activities $3.610M -1.424M -$18.30M
Cash From Investing Activities -$925.2K -2.958M $2.990M
Cash From Financing Activities 0.000 $10.08M
Net Change In Cash $2.685M -4.382M -$5.229M
YoY Change -118.37% -126.94% -84.7%
FREE CASH FLOW
Cash From Operating Activities $3.610M -$1.424M -$18.30M
Capital Expenditures $268.8K $958.3K $1.970M
Free Cash Flow $3.341M -$2.382M -$20.27M
YoY Change -124.91% -77.0% 135.65%

Facts In Submission

Frame Concept Type Concept / XBRL Key Value Unit
CY2024Q2 us-gaap Taxes Payable Current
TaxesPayableCurrent
usd
CY2023Q2 us-gaap Preferred Stock Value
PreferredStockValue
usd
CY2023Q2 us-gaap Preferred Stock Shares Issued
PreferredStockSharesIssued
shares
CY2023 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-0.12
CY2024 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-0.27
CY2024Q2 us-gaap Preferred Stock Value
PreferredStockValue
usd
CY2024Q2 us-gaap Preferred Stock Shares Issued
PreferredStockSharesIssued
shares
CY2024 dei Document Type
DocumentType
10-K
CY2024 dei Document Annual Report
DocumentAnnualReport
true
CY2024 dei Document Period End Date
DocumentPeriodEndDate
2024-06-30
CY2024 dei Current Fiscal Year End Date
CurrentFiscalYearEndDate
--06-30
CY2024 dei Document Fiscal Year Focus
DocumentFiscalYearFocus
2024
CY2024 dei Document Transition Report
DocumentTransitionReport
false
CY2024 dei Entity File Number
EntityFileNumber
001-41680
CY2024 dei Entity Registrant Name
EntityRegistrantName
Ispire Technology Inc.
CY2024 dei Entity Incorporation State Country Code
EntityIncorporationStateCountryCode
DE
CY2024 dei Entity Tax Identification Number
EntityTaxIdentificationNumber
93-1869878
CY2024 dei Entity Address Address Line1
EntityAddressAddressLine1
19700 Magellan Drive
CY2024 dei Entity Address City Or Town
EntityAddressCityOrTown
Los Angeles
CY2024 dei Entity Address State Or Province
EntityAddressStateOrProvince
CA
CY2024 dei Entity Address Postal Zip Code
EntityAddressPostalZipCode
90502
CY2024 dei City Area Code
CityAreaCode
(310)
CY2024 dei Local Phone Number
LocalPhoneNumber
742-9975
CY2024 dei Security12b Title
Security12bTitle
Common Stock, par value $0.0001 per share
CY2024 dei Trading Symbol
TradingSymbol
ISPR
CY2024 dei Security Exchange Name
SecurityExchangeName
NASDAQ
CY2024 dei Entity Well Known Seasoned Issuer
EntityWellKnownSeasonedIssuer
No
CY2024 dei Entity Voluntary Filers
EntityVoluntaryFilers
No
CY2024 dei Entity Current Reporting Status
EntityCurrentReportingStatus
Yes
CY2024 dei Entity Interactive Data Current
EntityInteractiveDataCurrent
Yes
CY2024 dei Entity Filer Category
EntityFilerCategory
Accelerated Filer
CY2024 dei Entity Small Business
EntitySmallBusiness
true
CY2024 dei Entity Emerging Growth Company
EntityEmergingGrowthCompany
true
CY2024 dei Entity Ex Transition Period
EntityExTransitionPeriod
false
CY2024 dei Icfr Auditor Attestation Flag
IcfrAuditorAttestationFlag
false
CY2024 dei Document Fin Stmt Error Correction Flag
DocumentFinStmtErrorCorrectionFlag
true
CY2024 dei Document Fin Stmt Restatement Recovery Analysis Flag
DocumentFinStmtRestatementRecoveryAnalysisFlag
true
CY2024 dei Entity Shell Company
EntityShellCompany
false
CY2023Q4 dei Entity Public Float
EntityPublicFloat
210844339 usd
CY2024Q3 dei Entity Common Stock Shares Outstanding
EntityCommonStockSharesOutstanding
56641041 shares
CY2024Q2 ecd Non Rule10b51 Arr Trmntd Flag
NonRule10b51ArrTrmntdFlag
false
CY2024Q2 ecd Rule10b51 Arr Trmntd Flag
Rule10b51ArrTrmntdFlag
false
CY2024Q2 ecd Non Rule10b51 Arr Adopted Flag
NonRule10b51ArrAdoptedFlag
false
CY2024Q2 ecd Rule10b51 Arr Adopted Flag
Rule10b51ArrAdoptedFlag
false
CY2024 dei Auditor Firm
AuditorFirmId
717
CY2024 dei Auditor Name
AuditorName
MSPC
CY2024 dei Auditor Location
AuditorLocation
New York
CY2023Q2 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
40300573 usd
CY2024Q2 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
35071294 usd
CY2023Q2 us-gaap Accounts Receivable Net Current
AccountsReceivableNetCurrent
24526262 usd
CY2024Q2 us-gaap Accounts Receivable Net Current
AccountsReceivableNetCurrent
59734765 usd
CY2023Q2 us-gaap Inventory Net
InventoryNet
7472108 usd
CY2024Q2 us-gaap Inventory Net
InventoryNet
6365394 usd
CY2023Q2 us-gaap Prepaid Expense And Other Assets Current
PrepaidExpenseAndOtherAssetsCurrent
3378617 usd
CY2024Q2 us-gaap Prepaid Expense And Other Assets Current
PrepaidExpenseAndOtherAssetsCurrent
1400152 usd
CY2023Q2 us-gaap Other Investments
OtherInvestments
9133707 usd
CY2023Q2 us-gaap Assets Current
AssetsCurrent
84811267 usd
CY2024Q2 us-gaap Assets Current
AssetsCurrent
102571605 usd
CY2023Q2 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
1088131 usd
CY2024Q2 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
2582457 usd
CY2024Q2 us-gaap Finite Lived Intangible Assets Net
FiniteLivedIntangibleAssetsNet
1375666 usd
CY2023Q2 us-gaap Operating Lease Right Of Use Asset
OperatingLeaseRightOfUseAsset
4253732 usd
CY2024Q2 us-gaap Operating Lease Right Of Use Asset
OperatingLeaseRightOfUseAsset
3579140 usd
CY2024Q2 ispr Cost Method Investment
CostMethodInvestment
2000000 usd
CY2024Q2 us-gaap Equity Method Investments
EquityMethodInvestments
10248048 usd
CY2023Q2 us-gaap Other Assets Noncurrent
OtherAssetsNoncurrent
242614 usd
CY2024Q2 us-gaap Other Assets Noncurrent
OtherAssetsNoncurrent
284050 usd
CY2023Q2 us-gaap Other Assets
OtherAssets
5584477 usd
CY2024Q2 us-gaap Other Assets
OtherAssets
20069361 usd
CY2023Q2 us-gaap Assets
Assets
90395744 usd
CY2024Q2 us-gaap Assets
Assets
122640966 usd
CY2023Q2 us-gaap Accounts Payable Current
AccountsPayableCurrent
1274391 usd
CY2024Q2 us-gaap Accounts Payable Current
AccountsPayableCurrent
3779723 usd
CY2023Q2 us-gaap Contract With Customer Liability Current
ContractWithCustomerLiabilityCurrent
988556 usd
CY2024Q2 us-gaap Contract With Customer Liability Current
ContractWithCustomerLiabilityCurrent
2218166 usd
CY2023Q2 us-gaap Accrued Liabilities And Other Liabilities
AccruedLiabilitiesAndOtherLiabilities
281361 usd
CY2024Q2 us-gaap Accrued Liabilities And Other Liabilities
AccruedLiabilitiesAndOtherLiabilities
11738339 usd
CY2023Q2 us-gaap Taxes Payable Current
TaxesPayableCurrent
63853 usd
CY2023Q2 us-gaap Operating Lease Liability Current
OperatingLeaseLiabilityCurrent
837100 usd
CY2024Q2 us-gaap Operating Lease Liability Current
OperatingLeaseLiabilityCurrent
1207832 usd
CY2023Q2 us-gaap Liabilities Current
LiabilitiesCurrent
55854759 usd
CY2024Q2 us-gaap Liabilities Current
LiabilitiesCurrent
85990532 usd
CY2023Q2 us-gaap Operating Lease Liability Noncurrent
OperatingLeaseLiabilityNoncurrent
3071075 usd
CY2024Q2 us-gaap Operating Lease Liability Noncurrent
OperatingLeaseLiabilityNoncurrent
2194094 usd
CY2023Q2 us-gaap Liabilities
Liabilities
58925834 usd
CY2024Q2 us-gaap Liabilities
Liabilities
88184626 usd
CY2023Q2 us-gaap Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
0.0001
CY2024Q2 us-gaap Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
0.0001
CY2023Q2 us-gaap Common Stock Shares Authorized
CommonStockSharesAuthorized
140000000 shares
CY2024Q2 us-gaap Common Stock Shares Authorized
CommonStockSharesAuthorized
140000000 shares
CY2023Q2 us-gaap Common Stock Shares Issued
CommonStockSharesIssued
54222420 shares
CY2023Q2 us-gaap Common Stock Shares Outstanding
CommonStockSharesOutstanding
54222420 shares
CY2024Q2 us-gaap Common Stock Shares Issued
CommonStockSharesIssued
56470636 shares
CY2024Q2 us-gaap Common Stock Shares Outstanding
CommonStockSharesOutstanding
56470636 shares
CY2023Q2 us-gaap Common Stock Value
CommonStockValue
5422 usd
CY2024Q2 us-gaap Common Stock Value
CommonStockValue
5647 usd
CY2023Q2 us-gaap Preferred Stock Par Or Stated Value Per Share
PreferredStockParOrStatedValuePerShare
0.0001
CY2024Q2 us-gaap Preferred Stock Par Or Stated Value Per Share
PreferredStockParOrStatedValuePerShare
0.0001
CY2023Q2 us-gaap Preferred Stock Shares Authorized
PreferredStockSharesAuthorized
10000000 shares
CY2024Q2 us-gaap Preferred Stock Shares Authorized
PreferredStockSharesAuthorized
10000000 shares
CY2023Q2 us-gaap Additional Paid In Capital
AdditionalPaidInCapital
25685475 usd
CY2024Q2 us-gaap Additional Paid In Capital
AdditionalPaidInCapital
43217391 usd
CY2023Q2 us-gaap Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
5942781 usd
CY2024Q2 us-gaap Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
-8825041 usd
CY2023Q2 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
AccumulatedOtherComprehensiveIncomeLossNetOfTax
-163768 usd
CY2024Q2 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
AccumulatedOtherComprehensiveIncomeLossNetOfTax
58343 usd
CY2023Q2 us-gaap Stockholders Equity
StockholdersEquity
31469910 usd
CY2024Q2 us-gaap Stockholders Equity
StockholdersEquity
34456340 usd
CY2023Q2 us-gaap Liabilities And Stockholders Equity
LiabilitiesAndStockholdersEquity
90395744 usd
CY2024Q2 us-gaap Liabilities And Stockholders Equity
LiabilitiesAndStockholdersEquity
122640966 usd
CY2023 us-gaap Revenues
Revenues
115605536 usd
CY2024 us-gaap Revenues
Revenues
151908691 usd
CY2023 us-gaap Cost Of Revenue
CostOfRevenue
94828472 usd
CY2024 us-gaap Cost Of Revenue
CostOfRevenue
122126245 usd
CY2023 us-gaap Gross Profit
GrossProfit
20777064 usd
CY2024 us-gaap Gross Profit
GrossProfit
29782446 usd
CY2023 us-gaap Selling And Marketing Expense
SellingAndMarketingExpense
4416220 usd
CY2024 us-gaap Selling And Marketing Expense
SellingAndMarketingExpense
6608724 usd
CY2023 us-gaap General And Administrative Expense
GeneralAndAdministrativeExpense
20835001 usd
CY2024 us-gaap General And Administrative Expense
GeneralAndAdministrativeExpense
37067861 usd
CY2023 us-gaap Operating Expenses
OperatingExpenses
25251221 usd
CY2024 us-gaap Operating Expenses
OperatingExpenses
43676585 usd
CY2023 us-gaap Operating Income Loss
OperatingIncomeLoss
-4474157 usd
CY2024 us-gaap Operating Income Loss
OperatingIncomeLoss
-13894139 usd
CY2023 us-gaap Investment Income Interest
InvestmentIncomeInterest
195209 usd
CY2024 us-gaap Investment Income Interest
InvestmentIncomeInterest
365251 usd
CY2023 us-gaap Foreign Currency Transaction Gain Loss Before Tax
ForeignCurrencyTransactionGainLossBeforeTax
-324225 usd
CY2024 us-gaap Foreign Currency Transaction Gain Loss Before Tax
ForeignCurrencyTransactionGainLossBeforeTax
-70293 usd
CY2023 us-gaap Other Nonoperating Income Expense
OtherNonoperatingIncomeExpense
-155150 usd
CY2024 us-gaap Other Nonoperating Income Expense
OtherNonoperatingIncomeExpense
113405 usd
CY2023 us-gaap Nonoperating Income Expense
NonoperatingIncomeExpense
-284166 usd
CY2024 us-gaap Nonoperating Income Expense
NonoperatingIncomeExpense
408363 usd
CY2023 us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
-4758323 usd
CY2024 us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
-13485776 usd
CY2023 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
1245303 usd
CY2024 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
1282046 usd
CY2023 us-gaap Net Income Loss
NetIncomeLoss
-6003626 usd
CY2024 us-gaap Net Income Loss
NetIncomeLoss
-14767822 usd
CY2023 us-gaap Other Comprehensive Income Loss Foreign Currency Transaction And Translation Adjustment Net Of Tax
OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax
20896 usd
CY2024 us-gaap Other Comprehensive Income Loss Foreign Currency Transaction And Translation Adjustment Net Of Tax
OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax
222111 usd
CY2023 us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
-5982730 usd
CY2024 us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
-14545711 usd
CY2023 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-0.12
CY2024 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-0.27
CY2023 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
50725814 shares
CY2024 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
54812900 shares
CY2022Q2 us-gaap Stockholders Equity
StockholdersEquity
11766743 usd
CY2023 us-gaap Net Income Loss
NetIncomeLoss
-6003626 usd
CY2023 us-gaap Stock Issued During Period Value New Issues
StockIssuedDuringPeriodValueNewIssues
25685897 usd
CY2023 us-gaap Other Comprehensive Income Foreign Currency Translation Adjustment Tax Portion Attributable To Parent
OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToParent
-20896 usd
CY2023Q2 us-gaap Stockholders Equity
StockholdersEquity
31469910 usd
CY2024 us-gaap Net Income Loss
NetIncomeLoss
-14767822 usd
CY2024 ispr Stock Issued During Period Value New Issues Of Secondary Offering
StockIssuedDuringPeriodValueNewIssuesOfSecondaryOffering
10785906 usd
CY2024 us-gaap Stock Issued During Period Value Restricted Stock Award Gross
StockIssuedDuringPeriodValueRestrictedStockAwardGross
1183996 usd
CY2024 us-gaap Adjustments To Additional Paid In Capital Share Based Compensation Stock Options Requisite Service Period Recognition
AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
5196286 usd
CY2024 us-gaap Adjustments To Additional Paid In Capital Warrant Issued
AdjustmentsToAdditionalPaidInCapitalWarrantIssued
365953 usd
CY2024 us-gaap Other Comprehensive Income Foreign Currency Translation Adjustment Tax Portion Attributable To Parent
OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToParent
-222111 usd
CY2024Q2 us-gaap Stockholders Equity
StockholdersEquity
34456340 usd
CY2023 us-gaap Net Income Loss
NetIncomeLoss
-6003626 usd
CY2024 us-gaap Net Income Loss
NetIncomeLoss
-14767822 usd
CY2023 us-gaap Depreciation And Amortization
DepreciationAndAmortization
46662 usd
CY2024 us-gaap Depreciation And Amortization
DepreciationAndAmortization
505653 usd
CY2023 us-gaap Provision For Other Credit Losses
ProvisionForOtherCreditLosses
3332825 usd
CY2024 us-gaap Provision For Other Credit Losses
ProvisionForOtherCreditLosses
6015752 usd
CY2023 us-gaap Operating Lease Right Of Use Asset Amortization Expense
OperatingLeaseRightOfUseAssetAmortizationExpense
1030104 usd
CY2024 us-gaap Operating Lease Right Of Use Asset Amortization Expense
OperatingLeaseRightOfUseAssetAmortizationExpense
1211899 usd
CY2024 us-gaap Share Based Compensation
ShareBasedCompensation
6380282 usd
CY2024 us-gaap Asset Impairment Charges
AssetImpairmentCharges
205594 usd
CY2024 us-gaap Income Loss From Equity Method Investments
IncomeLossFromEquityMethodInvestments
-117905 usd
CY2023 us-gaap Increase Decrease In Accounts Receivable
IncreaseDecreaseInAccountsReceivable
19579339 usd
CY2024 us-gaap Increase Decrease In Accounts Receivable
IncreaseDecreaseInAccountsReceivable
41299642 usd
CY2023 us-gaap Increase Decrease In Inventories
IncreaseDecreaseInInventories
-7108449 usd
CY2024 us-gaap Increase Decrease In Inventories
IncreaseDecreaseInInventories
-901120 usd
CY2023 us-gaap Increase Decrease In Prepaid Deferred Expense And Other Assets
IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
2598746 usd
CY2024 us-gaap Increase Decrease In Prepaid Deferred Expense And Other Assets
IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
-1937029 usd
CY2023 us-gaap Increase Decrease In Accounts Payable
IncreaseDecreaseInAccountsPayable
10574989 usd
CY2024 us-gaap Increase Decrease In Accounts Payable
IncreaseDecreaseInAccountsPayable
17891667 usd
CY2023 us-gaap Increase Decrease In Contract With Customer Liability
IncreaseDecreaseInContractWithCustomerLiability
-690637 usd
CY2024 us-gaap Increase Decrease In Contract With Customer Liability
IncreaseDecreaseInContractWithCustomerLiability
1248687 usd
CY2023 us-gaap Increase Decrease In Accrued Liabilities And Other Operating Liabilities
IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities
168179 usd
CY2024 us-gaap Increase Decrease In Accrued Liabilities And Other Operating Liabilities
IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities
2456979 usd
CY2023 us-gaap Increase Decrease In Operating Lease Liability
IncreaseDecreaseInOperatingLeaseLiability
-1427398 usd
CY2024 us-gaap Increase Decrease In Operating Lease Liability
IncreaseDecreaseInOperatingLeaseLiability
-1043556 usd
CY2023 us-gaap Increase Decrease In Accrued Income Taxes Payable
IncreaseDecreaseInAccruedIncomeTaxesPayable
-417260 usd
CY2024 us-gaap Increase Decrease In Accrued Income Taxes Payable
IncreaseDecreaseInAccruedIncomeTaxesPayable
-63853 usd
CY2023 us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
-8455798 usd
CY2024 us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
-18302306 usd
CY2023 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
1020768 usd
CY2024 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
1969961 usd
CY2024 us-gaap Payments To Acquire Intangible Assets
PaymentsToAcquireIntangibleAssets
1173302 usd
CY2023 us-gaap Payments To Acquire Short Term Investments
PaymentsToAcquireShortTermInvestments
9133707 usd
CY2024 us-gaap Proceeds From Sale And Maturity Of Other Investments
ProceedsFromSaleAndMaturityOfOtherInvestments
9133707 usd
CY2024 ispr Acquisition Of Cost Method Investment
AcquisitionOfCostMethodInvestment
2000000 usd
CY2024 us-gaap Payments To Acquire Equity Method Investments
PaymentsToAcquireEquityMethodInvestments
1000000 usd
CY2023 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
-10154475 usd
CY2024 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
2990444 usd
CY2023 us-gaap Proceeds From Issuance Initial Public Offering
ProceedsFromIssuanceInitialPublicOffering
21735000 usd
CY2023 us-gaap Payments For Repurchase Of Initial Public Offering
PaymentsForRepurchaseOfInitialPublicOffering
3475172 usd
CY2023 us-gaap Proceeds From Other Equity
ProceedsFromOtherEquity
7969221 usd
CY2024 us-gaap Proceeds From Other Equity
ProceedsFromOtherEquity
12300000 usd
CY2023 us-gaap Payments Of Stock Issuance Costs
PaymentsOfStockIssuanceCosts
543153 usd
CY2024 us-gaap Payments Of Stock Issuance Costs
PaymentsOfStockIssuanceCosts
1514094 usd
CY2023 us-gaap Payments Of Dividends
PaymentsOfDividends
3362639 usd
CY2023 us-gaap Repayments Of Related Party Debt
RepaymentsOfRelatedPartyDebt
37893062 usd
CY2024 us-gaap Repayments Of Related Party Debt
RepaymentsOfRelatedPartyDebt
703323 usd
CY2023 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
-15569805 usd
CY2024 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
10082583 usd
CY2023 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect
-34180078 usd
CY2024 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect
-5229279 usd
CY2022Q2 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
74480651 usd
CY2023Q2 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
40300573 usd
CY2023Q2 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
40300573 usd
CY2024Q2 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
35071294 usd
CY2023 ispr Leased Assets Obtained In Exchange For Operating Lease Liabilities
LeasedAssetsObtainedInExchangeForOperatingLeaseLiabilities
4988032 usd
CY2024 ispr Leased Assets Obtained In Exchange For Operating Lease Liabilities
LeasedAssetsObtainedInExchangeForOperatingLeaseLiabilities
537307 usd
CY2024 ispr Unpaid Long Term Investment In Accrued Liabilities And Other Payables
UnpaidLongTermInvestmentInAccruedLiabilitiesAndOtherPayables
9000000 usd
CY2024 ispr Warrants Issued In Connection With Equity Method Investment
WarrantsIssuedInConnectionWithEquityMethodInvestment
365953 usd
CY2024 ispr Unpaid Intangible Assets In Accrued Liabilities And Other Payables
UnpaidIntangibleAssetsInAccruedLiabilitiesAndOtherPayables
232382 usd
CY2023 us-gaap Income Taxes Paid Net
IncomeTaxesPaidNet
1663240 usd
CY2024 us-gaap Income Taxes Paid Net
IncomeTaxesPaidNet
1355110 usd
CY2023 us-gaap Interest Paid Net
InterestPaidNet
587 usd
CY2024 us-gaap Interest Paid Net
InterestPaidNet
15229 usd
CY2024 dei Entity Incorporation Date Of Incorporation
EntityIncorporationDateOfIncorporation
2022-06-13
CY2023 us-gaap Operating Lease Payments
OperatingLeasePayments
874039 usd
CY2023Q3 us-gaap Operating Lease Payments
OperatingLeasePayments
242182 usd
CY2023 us-gaap Right Of Use Asset Obtained In Exchange For Operating Lease Liability
RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
4988032 usd
CY2023Q3 us-gaap Right Of Use Asset Obtained In Exchange For Operating Lease Liability
RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
537307 usd
CY2024 ispr Shipping And Handling Cost
ShippingAndHandlingCost
298703 usd
CY2023Q3 us-gaap Selling Expense
SellingExpense
43444 usd
CY2023Q4 us-gaap Selling Expense
SellingExpense
123308 usd
us-gaap Selling Expense
SellingExpense
166752 usd
CY2023Q2 us-gaap Prepaid Rent
PrepaidRent
489720 usd
CY2023 us-gaap Lease And Rental Expense
LeaseAndRentalExpense
94977 usd
CY2023Q3 us-gaap Prepaid Rent
PrepaidRent
489720 usd
CY2023Q3 us-gaap Lease And Rental Expense
LeaseAndRentalExpense
33028 usd
CY2023Q4 us-gaap Prepaid Rent
PrepaidRent
428505 usd
CY2023Q4 us-gaap Lease And Rental Expense
LeaseAndRentalExpense
30412 usd
us-gaap Lease And Rental Expense
LeaseAndRentalExpense
63440 usd
CY2024Q1 us-gaap Prepaid Rent
PrepaidRent
428505 usd
CY2024Q1 us-gaap Lease And Rental Expense
LeaseAndRentalExpense
24628 usd
us-gaap Lease And Rental Expense
LeaseAndRentalExpense
88068 usd
CY2023Q2 us-gaap Other Assets Noncurrent
OtherAssetsNoncurrent
242614 usd
CY2023Q2 us-gaap Operating Lease Right Of Use Asset
OperatingLeaseRightOfUseAsset
4253732 usd
CY2023Q2 us-gaap Other Assets
OtherAssets
5584477 usd
CY2023Q2 us-gaap Assets
Assets
90395744 usd
CY2023Q2 us-gaap Operating Lease Liability Current
OperatingLeaseLiabilityCurrent
837100 usd
CY2023Q2 us-gaap Liabilities Current
LiabilitiesCurrent
55854759 usd
CY2023Q2 us-gaap Operating Lease Liability Noncurrent
OperatingLeaseLiabilityNoncurrent
3071075 usd
CY2023Q2 us-gaap Liabilities
Liabilities
58925834 usd
CY2023Q2 us-gaap Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
5942781 usd
CY2023Q2 us-gaap Stockholders Equity
StockholdersEquity
31469910 usd
CY2023Q2 us-gaap Liabilities And Stockholders Equity
LiabilitiesAndStockholdersEquity
90395744 usd
CY2023 us-gaap Cost Of Revenue
CostOfRevenue
94828472 usd
CY2023 us-gaap Gross Profit
GrossProfit
20777064 usd
CY2023 us-gaap Selling And Marketing Expense
SellingAndMarketingExpense
4416220 usd
CY2023 us-gaap General And Administrative Expense
GeneralAndAdministrativeExpense
20835001 usd
CY2023 us-gaap Operating Expenses
OperatingExpenses
25251221 usd
CY2023 us-gaap Operating Income Loss
OperatingIncomeLoss
-4474157 usd
CY2023 us-gaap Income Loss Attributable To Parent
IncomeLossAttributableToParent
-4758323 usd
CY2023 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
1245303 usd
CY2023 us-gaap Net Income Loss
NetIncomeLoss
-6003626 usd
CY2023 us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
-5982730 usd
CY2023 us-gaap Net Income Loss
NetIncomeLoss
-6003626 usd
CY2023 us-gaap Finance Lease Right Of Use Asset Amortization
FinanceLeaseRightOfUseAssetAmortization
1030104 usd
CY2023 us-gaap Increase Decrease In Prepaid Deferred Expense And Other Assets
IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
2598746 usd
CY2023 us-gaap Increase Decrease In Operating Lease Liability
IncreaseDecreaseInOperatingLeaseLiability
-1427398 usd
CY2023 us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
-8455798 usd
CY2023 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
-15569805 usd
CY2023 us-gaap Noncash Or Part Noncash Acquisition Other Liabilities Assumed1
NoncashOrPartNoncashAcquisitionOtherLiabilitiesAssumed1
4988032 usd
CY2024 us-gaap Use Of Estimates
UseOfEstimates
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Use of estimates</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The preparation of the consolidated financial statements in conformity with U.S. GAAP requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Significant estimates include allowance for credit losses and revenue recognition. Actual results could differ from those estimates.</p>
CY2023 us-gaap Inventory Lifo Reserve Period Charge
InventoryLIFOReservePeriodCharge
0 usd
CY2024 us-gaap Inventory Lifo Reserve Period Charge
InventoryLIFOReservePeriodCharge
205594 usd
CY2023Q2 us-gaap Other Investments
OtherInvestments
9133707 usd
CY2023Q2 us-gaap Investment Maturity Date
InvestmentMaturityDate
2024-02-08
CY2023 ispr Finite Lived Patent Gross
FiniteLivedPatentGross
0 usd
CY2024 ispr Finite Lived Patent Gross
FiniteLivedPatentGross
1405684 usd
CY2023 us-gaap Amortization Of Intangible Assets
AmortizationOfIntangibleAssets
0 usd
CY2024 us-gaap Amortization Of Intangible Assets
AmortizationOfIntangibleAssets
30018 usd
CY2024Q2 us-gaap Percentage Of Interest Bearing Domestic Deposits To Deposits
PercentageOfInterestBearingDomesticDepositsToDeposits
0.30 pure
CY2024Q2 us-gaap Revenue Remaining Performance Obligation Percentage
RevenueRemainingPerformanceObligationPercentage
0.70 pure
CY2023 us-gaap Revenues
Revenues
115605536 usd
CY2024 us-gaap Revenues
Revenues
151908691 usd
CY2023 us-gaap Research And Development Expense
ResearchAndDevelopmentExpense
146149 usd
CY2024 us-gaap Research And Development Expense
ResearchAndDevelopmentExpense
779174 usd
CY2024 us-gaap Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
3911817 shares
CY2024 us-gaap Concentration Risk Credit Risk
ConcentrationRiskCreditRisk
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Concentration and risks</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span style="text-decoration:underline">Risks and Uncertainties</span></i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company’s business, financial condition and results of operations may be negatively impacted by risks related to government regulations, natural disasters, extreme weather conditions, health epidemics and other catastrophic incidents, which could significantly disrupt the Company’s operations.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>E-cigarette regulation</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Regulation regarding e-cigarettes varies across countries, from no regulation to a total ban. The legal status of e-cigarettes is currently pending in many countries. But as e-cigarettes have become more and more popular recently, many countries are considering imposing more stringent law and regulations to regulate this market. Changes in existing law and regulations and the imposition of new laws and regulations in countries and regions that our major customers are located in may adversely affect the Company’s business.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Federal Food, Drug, and Cosmetic Act requires all Electronic Nicotine Delivery Systems (“ENDS”) product manufacturers that market products in the United States to submit Premarket Tobacco Product Applications (“PMTAs”) to the Food and Drug Administration (“FDA”). For ENDS products that were on the U.S. market on or before August 8, 2016, a PMTA was required to be submitted to the FDA before September 9, 2020; for ENDS products that were not on the U.S. market prior to August 8, 2016, and for which a PMTA was not filed before September 9, 2020, a PMTA premarket authorization issued by FDA is required before the subject product may enter the U.S. market. The Company has submitted a PMTA filing for one ENDS product, and, under apparent FDA policies, FDA will not enforce the premarket review requirements for that product pending review of its PMTA. However, even with submission of the PMTA application, the FDA may reject the Company’s application and may prevent the Company’s ENDS products from being sold in U.S., which will adversely affect the Company’s business.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Amendments to the Prevent All Cigarette Trafficking (“PACT”) Act, which became law in 2021, extend the PACT Act to include e-cigarette and all vaping products, and place significant burdens on sellers of vaping products in the United States which may make it difficult to operate profitably in the United States. Because of tighter government regulations, the Company has stopped marketing tobacco vaping products in the United States, as the volume of sales from the one tobacco vaping product which the Company may sell in the United States does not justify the marketing and regulatory costs involved.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In the United States, cannabis vaping products are governed by state laws, which vary from state to state. Most states do not permit the adult recreational use of cannabis, and no states permit the sale of recreational cannabis products to minors. As a result of the reduced revenue to states resulting from the effects of the COVID 19 pandemic, states may seek to raise revenue by permitting and taxing the use of cannabis products. The Company cannot predict what action states will take or the nature and amount of taxes they may impose. However, to the extent the PACT Act applies to cannabis products that aerosolize liquids, it may be more difficult to sell our products in states that permit the sale of cannabis.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">However, cannabis and its derivatives containing more than 0.3% delta-9 tetrahydrocannabinol on a dry weight basis remain Schedule I controlled substances under U.S. federal law, meaning that federal law generally prohibits their manufacture and distribution. United States federal law also deems it unlawful to sell, offer for sale, transport in interstate commerce, import, or export “drug paraphernalia,” which includes “any equipment, product, or material of any kind which is primarily intended or designed for use in manufacturing, compounding, converting, concealing, producing, processing, preparing, injecting, ingesting, inhaling, or otherwise introducing into the human body a controlled substance” the possession of which federal law prohibits, including Schedule I “marijuana.” Limited exemptions exist, most notably when state or local law authorizes these items’ manufacture, possession, or distribution.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The European Commission issued the Tobacco Products Directive (the “TPD”), which became effective on May 19, 2014, and became applicable in the European Union member states on May 20, 2016. The TPD regulates e-cigarettes on the packaging, labelling and ingredients of the products on the European Union market, the creation of smoke-free environments, tax measures and activities against illegal trade and anti-smoke campaigns. Member states of the European Union are required to ensure that advertisements for any tobacco related product are prohibited, and no promotion shall be made as to those devices with an intention to promote e-cigarettes. For the e-cigarettes released after May 20, 2016, TPD requires e-cigarette manufacturers to submit product sales applications to the regulatory market six months in advance, and ensure their products can meet the TPD requirements before they can be released. The Company has complied with TPD requirement for products sold in Europe.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The sale of cannabis vaping products is illegal in the European Union and the United Kingdom.<b><i> </i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span style="text-decoration:underline">Customer and Supplier Concentration</span></i></p><p style="margin-left: 0.25in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> (a)  Customers</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For the year ended June 30, 2023 and 2024, the Company’s major customers, who accounted for more than 10% of the Company’s consolidated revenue, were as follows: </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year Ended<br/> June 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>Major Customers</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%">A</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">32</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">30</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(b) Suppliers</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For the year ended June 30, 2023 and 2024, the Company’s suppliers, who accounted for more than 10% of the Company’s total purchases, were as follows:</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year Ended<br/> June 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>Major Suppliers</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">B<sup>(1)</sup></span></td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">92</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">78</td><td style="width: 1%; text-align: left">%</td></tr> </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(1)</sup></span></td><td style="text-align: justify">Major supplier B is Shenzhen Yi Jia, a Chinese company that is 95% owned by the Company’s co-chief executive officer and principal stockholder. See Note 13.</td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><i><span style="text-decoration:underline">Credit Risk</span></i> <b><i> </i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Financial instruments that potentially subject the Company to a concentration of credit risk consist of cash, accounts receivable and investment – other. The Company maintains its cash in financial institutions. To the extent that such deposits exceed the maximum insurance levels, they are uninsured.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">As of June 30, 2023 and 2024, the Company’s customers, whose accounts receivable balances accounted for more than 10% of the Company’s total accounts receivable, were as follows:</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">As of <br/> June 30,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">As of <br/> June 30,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">Customers</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: justify">C</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">11</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-62; font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">D</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-63; font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">E</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-64; font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16</td><td style="text-align: left">%</td></tr> </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents the percentage was below 10%.</span></td> </tr></table>
CY2024 ispr Derivatives Percentage
DerivativesPercentage
0.003 pure
CY2023Q2 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
40300573 usd
CY2024Q2 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
35071294 usd
CY2023Q2 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
40300573 usd
CY2024Q2 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
35071294 usd
CY2023Q2 us-gaap Accounts Receivable Gross Current
AccountsReceivableGrossCurrent
26025068 usd
CY2024Q2 us-gaap Accounts Receivable Gross Current
AccountsReceivableGrossCurrent
65620003 usd
CY2023Q2 us-gaap Allowance For Doubtful Accounts Receivable Current
AllowanceForDoubtfulAccountsReceivableCurrent
1498806 usd
CY2024Q2 us-gaap Allowance For Doubtful Accounts Receivable Current
AllowanceForDoubtfulAccountsReceivableCurrent
5885238 usd
CY2023Q2 us-gaap Accounts Receivable Net Current
AccountsReceivableNetCurrent
24526262 usd
CY2024Q2 us-gaap Accounts Receivable Net Current
AccountsReceivableNetCurrent
59734765 usd
CY2023 us-gaap Provision For Doubtful Accounts
ProvisionForDoubtfulAccounts
3332825 usd
CY2024 us-gaap Provision For Doubtful Accounts
ProvisionForDoubtfulAccounts
6015752 usd
CY2023 us-gaap Allowance For Doubtful Accounts Receivable Write Offs
AllowanceForDoubtfulAccountsReceivableWriteOffs
0 usd
CY2024 us-gaap Allowance For Doubtful Accounts Receivable Write Offs
AllowanceForDoubtfulAccountsReceivableWriteOffs
1629320 usd
CY2023Q2 us-gaap Allowance For Doubtful Accounts Receivable
AllowanceForDoubtfulAccountsReceivable
1498806 usd
CY2024 us-gaap Allowance For Doubtful Accounts Receivable Recoveries
AllowanceForDoubtfulAccountsReceivableRecoveries
6015752 usd
CY2024 us-gaap Allowance For Doubtful Accounts Receivable Write Offs
AllowanceForDoubtfulAccountsReceivableWriteOffs
1629320 usd
CY2024Q2 us-gaap Allowance For Doubtful Accounts Receivable
AllowanceForDoubtfulAccountsReceivable
5885238 usd
CY2023Q2 us-gaap Advances On Inventory Purchases
AdvancesOnInventoryPurchases
3209413 usd
CY2024Q2 us-gaap Advances On Inventory Purchases
AdvancesOnInventoryPurchases
206480 usd
CY2023Q2 us-gaap Other Prepaid Expense Current
OtherPrepaidExpenseCurrent
26974 usd
CY2024Q2 us-gaap Other Prepaid Expense Current
OtherPrepaidExpenseCurrent
696960 usd
CY2023Q2 us-gaap Other Receivables Net Current
OtherReceivablesNetCurrent
142230 usd
CY2024Q2 us-gaap Other Receivables Net Current
OtherReceivablesNetCurrent
488104 usd
CY2024Q2 ispr Prepaid Provisional Tax
PrepaidProvisionalTax
8608 usd
CY2023Q2 us-gaap Prepaid Expense And Other Assets Current
PrepaidExpenseAndOtherAssetsCurrent
3378617 usd
CY2024Q2 us-gaap Prepaid Expense And Other Assets Current
PrepaidExpenseAndOtherAssetsCurrent
1400152 usd
CY2023Q2 us-gaap Leasehold Improvements Gross
LeaseholdImprovementsGross
518854 usd
CY2024Q2 us-gaap Leasehold Improvements Gross
LeaseholdImprovementsGross
817329 usd
CY2023Q2 us-gaap Property Plant And Equipment Other
PropertyPlantAndEquipmentOther
339155 usd
CY2024Q2 us-gaap Property Plant And Equipment Other
PropertyPlantAndEquipmentOther
1466840 usd
CY2023Q2 us-gaap Furniture And Fixtures Gross
FurnitureAndFixturesGross
309990 usd
CY2024Q2 us-gaap Furniture And Fixtures Gross
FurnitureAndFixturesGross
817308 usd
CY2024Q2 us-gaap Construction In Progress Gross
ConstructionInProgressGross
36483 usd
CY2023Q2 us-gaap Property Plant And Equipment Gross
PropertyPlantAndEquipmentGross
1167999 usd
CY2024Q2 us-gaap Property Plant And Equipment Gross
PropertyPlantAndEquipmentGross
3137960 usd
CY2023Q2 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
79868 usd
CY2024Q2 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
555503 usd
CY2023Q2 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
1088131 usd
CY2024Q2 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
2582457 usd
CY2023 us-gaap Depreciation
Depreciation
46629 usd
CY2024 us-gaap Depreciation
Depreciation
479066 usd
CY2024Q2 ispr Equity Method Investment Shares Purchased
EquityMethodInvestmentSharesPurchased
1816928 shares
CY2024 us-gaap Operating Costs And Expenses
OperatingCostsAndExpenses
9000000 usd
CY2024 us-gaap Other Research And Development Expense
OtherResearchAndDevelopmentExpense
9000000 usd
CY2024 us-gaap Investment Income Net
InvestmentIncomeNet
10000000 usd
CY2024 us-gaap Equity Method Investment Realized Gain Loss On Disposal
EquityMethodInvestmentRealizedGainLossOnDisposal
117905 usd
CY2023Q2 us-gaap Contract With Customer Liability Current
ContractWithCustomerLiabilityCurrent
988556 usd
CY2024Q2 us-gaap Contract With Customer Liability Current
ContractWithCustomerLiabilityCurrent
2218166 usd
CY2023Q2 us-gaap Contract With Customer Liability Current
ContractWithCustomerLiabilityCurrent
988556 usd
CY2024 ispr Contract Liabilities Recognized Related To Advanced Deposits
ContractLiabilitiesRecognizedRelatedToAdvancedDeposits
26880112 usd
CY2024 ispr Revenue Recognized In Current Period
RevenueRecognizedInCurrentPeriod
25650502 usd
CY2024Q2 us-gaap Contract With Customer Liability Current
ContractWithCustomerLiabilityCurrent
2218166 usd
CY2023Q2 us-gaap Operating Lease Right Of Use Asset
OperatingLeaseRightOfUseAsset
4253732 usd
CY2024Q2 us-gaap Operating Lease Right Of Use Asset
OperatingLeaseRightOfUseAsset
3579140 usd
CY2023Q2 us-gaap Operating Lease Liability Current
OperatingLeaseLiabilityCurrent
837100 usd
CY2024Q2 us-gaap Operating Lease Liability Current
OperatingLeaseLiabilityCurrent
1207832 usd
CY2023Q2 us-gaap Operating Lease Liability Noncurrent
OperatingLeaseLiabilityNoncurrent
3071075 usd
CY2024Q2 us-gaap Operating Lease Liability Noncurrent
OperatingLeaseLiabilityNoncurrent
2194094 usd
CY2023Q2 us-gaap Operating Lease Liability
OperatingLeaseLiability
3908175 usd
CY2024Q2 us-gaap Operating Lease Liability
OperatingLeaseLiability
3401926 usd
CY2024Q2 us-gaap Lessee Operating Lease Liability Payments Due Next Twelve Months
LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths
1432330 usd
CY2024Q2 us-gaap Lessee Operating Lease Liability Payments Due Year Two
LesseeOperatingLeaseLiabilityPaymentsDueYearTwo
1395767 usd
CY2024Q2 us-gaap Lessee Operating Lease Liability Payments Due Year Three
LesseeOperatingLeaseLiabilityPaymentsDueYearThree
857144 usd
CY2024Q2 us-gaap Lessee Operating Lease Liability Payments Due Year Four
LesseeOperatingLeaseLiabilityPaymentsDueYearFour
80676 usd
CY2024Q2 us-gaap Lessee Operating Lease Liability Payments Due Year Five
LesseeOperatingLeaseLiabilityPaymentsDueYearFive
3765917 usd
CY2024Q2 us-gaap Lessee Operating Lease Liability Undiscounted Excess Amount
LesseeOperatingLeaseLiabilityUndiscountedExcessAmount
363991 usd
CY2024Q2 us-gaap Operating Lease Liability
OperatingLeaseLiability
3401926 usd
CY2023 us-gaap Short Term Lease Cost
ShortTermLeaseCost
1237868 usd
CY2024 us-gaap Short Term Lease Cost
ShortTermLeaseCost
1522974 usd
CY2023Q2 us-gaap Operating Lease Weighted Average Remaining Lease Term1
OperatingLeaseWeightedAverageRemainingLeaseTerm1
P4Y
CY2024Q2 us-gaap Operating Lease Weighted Average Remaining Lease Term1
OperatingLeaseWeightedAverageRemainingLeaseTerm1
P2Y8M12D
CY2024Q2 ispr Joint Venture Investment Payable Current
JointVentureInvestmentPayableCurrent
9000000 usd
CY2023Q2 us-gaap Other Accrued Liabilities Current
OtherAccruedLiabilitiesCurrent
148197 usd
CY2024Q2 us-gaap Other Accrued Liabilities Current
OtherAccruedLiabilitiesCurrent
575115 usd
CY2023Q2 us-gaap Accrued Salaries Current
AccruedSalariesCurrent
97314 usd
CY2024Q2 us-gaap Accrued Salaries Current
AccruedSalariesCurrent
432863 usd
CY2023Q2 us-gaap Accrued Liabilities Current
AccruedLiabilitiesCurrent
35850 usd
CY2024Q2 us-gaap Accrued Liabilities Current
AccruedLiabilitiesCurrent
1012353 usd
CY2024Q2 ispr Reserve For Product Returns Current
ReserveForProductReturnsCurrent
717058 usd
CY2024Q2 us-gaap Accrued Payroll Taxes Current
AccruedPayrollTaxesCurrent
950 usd
CY2023Q2 us-gaap Accrued Liabilities And Other Liabilities
AccruedLiabilitiesAndOtherLiabilities
281361 usd
CY2024Q2 us-gaap Accrued Liabilities And Other Liabilities
AccruedLiabilitiesAndOtherLiabilities
11738339 usd
CY2024 us-gaap Income Tax Reconciliation Change In Enacted Tax Rate
IncomeTaxReconciliationChangeInEnactedTaxRate
2000000 hkd
CY2024 us-gaap Effective Income Tax Rate Continuing Operations
EffectiveIncomeTaxRateContinuingOperations
0.165 pure
CY2023 us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
-4758323 usd
CY2024 us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
-13485776 usd
CY2023 us-gaap Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate
IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
-999248 usd
CY2024 us-gaap Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate
IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
-2832013 usd
CY2023 ispr Income Tax Reconciliation Tax Permanent Differences
IncomeTaxReconciliationTaxPermanentDifferences
40311 usd
CY2024 ispr Income Tax Reconciliation Tax Permanent Differences
IncomeTaxReconciliationTaxPermanentDifferences
77429 usd
CY2023 us-gaap Income Tax Reconciliation Foreign Income Tax Rate Differential
IncomeTaxReconciliationForeignIncomeTaxRateDifferential
-370425 usd
CY2024 us-gaap Income Tax Reconciliation Foreign Income Tax Rate Differential
IncomeTaxReconciliationForeignIncomeTaxRateDifferential
-460014 usd
CY2023 us-gaap Income Tax Reconciliation Change In Deferred Tax Assets Valuation Allowance
IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance
2574665 usd
CY2024 us-gaap Income Tax Reconciliation Change In Deferred Tax Assets Valuation Allowance
IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance
4427175 usd
CY2024 us-gaap Income Tax Reconciliation Other Adjustments
IncomeTaxReconciliationOtherAdjustments
69469 usd
CY2023 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
1245303 usd
CY2024 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
1282046 usd
CY2024Q2 us-gaap Unrecognized Tax Benefits
UnrecognizedTaxBenefits
13029870 usd
CY2024Q2 us-gaap Operating Loss Carryforwards
OperatingLossCarryforwards
7006420 usd
CY2024Q2 us-gaap Deferred Tax Assets Operating Loss Carryforwards Domestic
DeferredTaxAssetsOperatingLossCarryforwardsDomestic
24310876 usd
CY2024Q2 us-gaap Deferred Tax Assets Operating Loss Carryforwards State And Local
DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal
23740602 usd
CY2024Q2 us-gaap Deferred Tax Assets Operating Loss Carryforwards Foreign
DeferredTaxAssetsOperatingLossCarryforwardsForeign
1013283 usd
CY2024 us-gaap Valuation Allowance Deferred Tax Asset Change In Amount
ValuationAllowanceDeferredTaxAssetChangeInAmount
11850516 usd
CY2024 ispr Additions To Valuation Allowance Amount
AdditionsToValuationAllowanceAmount
7350072 usd
CY2023Q2 us-gaap Deferred Tax Assets Operating Loss Carryforwards
DeferredTaxAssetsOperatingLossCarryforwards
3062787 usd
CY2024Q2 us-gaap Deferred Tax Assets Operating Loss Carryforwards
DeferredTaxAssetsOperatingLossCarryforwards
7006420 usd
CY2023Q2 ispr Deferred Tax Assets Foreign Payables
DeferredTaxAssetsForeignPayables
981956 usd
CY2024Q2 ispr Deferred Tax Assets Foreign Payables
DeferredTaxAssetsForeignPayables
1310900 usd
CY2023Q2 ispr Deferred Tax Assets Accounts Receivable Impairment
DeferredTaxAssetsAccountsReceivableImpairment
508980 usd
CY2024Q2 ispr Deferred Tax Assets Accounts Receivable Impairment
DeferredTaxAssetsAccountsReceivableImpairment
1541584 usd
CY2024Q2 us-gaap Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost
DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost
1529346 usd
CY2024Q2 ispr Lease Liabilities
LeaseLiabilities
939195 usd
CY2024Q2 us-gaap Deferred Tax Assets Other
DeferredTaxAssetsOther
702425 usd
CY2023Q2 us-gaap Deferred Tax Assets Gross
DeferredTaxAssetsGross
4553723 usd
CY2024Q2 us-gaap Deferred Tax Assets Gross
DeferredTaxAssetsGross
13029870 usd
CY2023Q2 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
4500444 usd
CY2024Q2 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
11850516 usd
CY2023Q2 us-gaap Deferred Tax Assets Net
DeferredTaxAssetsNet
53279 usd
CY2024Q2 us-gaap Deferred Tax Assets Net
DeferredTaxAssetsNet
1179354 usd
CY2023Q2 us-gaap Deferred Tax Assets Property Plant And Equipment
DeferredTaxAssetsPropertyPlantAndEquipment
53279 usd
CY2024Q2 us-gaap Deferred Tax Assets Property Plant And Equipment
DeferredTaxAssetsPropertyPlantAndEquipment
347779 usd
CY2024Q2 ispr Deferred Tax Assets Right Of Use Assets
DeferredTaxAssetsRightOfUseAssets
831575 usd
CY2023Q2 us-gaap Deferred Tax Liabilities
DeferredTaxLiabilities
53279 usd
CY2024Q2 us-gaap Deferred Tax Liabilities
DeferredTaxLiabilities
1179354 usd
CY2022Q2 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
1925780 usd
CY2023Q2 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
4500444 usd
CY2023 ispr Additions To Valuation Allowance Amount
AdditionsToValuationAllowanceAmount
2574664 usd
CY2024 ispr Additions To Valuation Allowance Amount
AdditionsToValuationAllowanceAmount
7350072 usd
CY2023Q2 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
4500444 usd
CY2024Q2 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
11850516 usd
CY2023 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Expiration Period
SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod
P10Y
CY2023 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Volatility Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate
0.50 pure
CY2023 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate
0.044 pure
CY2023 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate
0 pure
CY2024 us-gaap Stock Issued During Period Shares Period Increase Decrease
StockIssuedDuringPeriodSharesPeriodIncreaseDecrease
20000 shares
CY2024 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested Number Of Shares
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares
200000 shares
CY2023 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested In Period Fair Value1
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1
0 usd
CY2024 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested In Period Fair Value1
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1
3607816 usd
CY2023 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Fair Value Assumptions Expected Term1
SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1
P2Y9M18D
CY2023 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate
ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate
0 pure
CY2024 us-gaap Restricted Stock Expense
RestrictedStockExpense
1588470 usd
CY2024 us-gaap Allocated Share Based Compensation Expense
AllocatedShareBasedCompensationExpense
6380282 usd
CY2024Q2 us-gaap Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized
EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized
17517993 usd
CY2024 ispr Weighted Average Period
WeightedAveragePeriod
P2Y10M24D
CY2024Q2 us-gaap Common Stock Shares Authorized
CommonStockSharesAuthorized
140000000 shares
CY2024Q2 us-gaap Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
0.0001
CY2024Q2 ispr Increase Of Share Capital
IncreaseOfShareCapital
311 usd
CY2024 us-gaap Adjustments To Additional Paid In Capital Other
AdjustmentsToAdditionalPaidInCapitalOther
18259518 usd
CY2024Q2 us-gaap Preferred Stock Shares Authorized
PreferredStockSharesAuthorized
10000000 shares
CY2024Q2 us-gaap Preferred Stock Par Or Stated Value Per Share
PreferredStockParOrStatedValuePerShare
0.0001
CY2023 us-gaap Net Income Loss
NetIncomeLoss
-6003626 usd
CY2024 us-gaap Net Income Loss
NetIncomeLoss
-14767822 usd
CY2023 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
50725814 shares
CY2024 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
54812900 shares
CY2023 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-0.12
CY2024 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-0.27
CY2024 ispr Sold Cost Percentage
SoldCostPercentage
0.20 pure
CY2024 ispr Purchase Cost Percentage
PurchaseCostPercentage
0.05 pure
CY2023Q3 us-gaap Other Assets Noncurrent
OtherAssetsNoncurrent
170562 usd
CY2023Q3 us-gaap Operating Lease Right Of Use Asset
OperatingLeaseRightOfUseAsset
4503560 usd
CY2023Q3 us-gaap Other Assets
OtherAssets
6521864 usd
CY2023Q3 us-gaap Assets
Assets
88135263 usd
CY2023Q3 us-gaap Operating Lease Liability Current
OperatingLeaseLiabilityCurrent
1108566 usd
CY2023Q3 us-gaap Liabilities Current
LiabilitiesCurrent
53907753 usd
CY2023Q3 us-gaap Operating Lease Liability
OperatingLeaseLiability
3087165 usd
CY2023Q3 us-gaap Liabilities
Liabilities
56994918 usd
CY2023Q3 us-gaap Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
4601194 usd
CY2023Q3 us-gaap Stockholders Equity
StockholdersEquity
31140345 usd
CY2023Q3 us-gaap Liabilities And Stockholders Equity
LiabilitiesAndStockholdersEquity
88135263 usd
CY2023Q4 us-gaap Other Assets Noncurrent
OtherAssetsNoncurrent
299261 usd
CY2023Q4 us-gaap Operating Lease Right Of Use Asset
OperatingLeaseRightOfUseAsset
4208840 usd
CY2023Q4 us-gaap Other Assets
OtherAssets
7383285 usd
CY2023Q4 us-gaap Assets
Assets
90391053 usd
CY2023Q4 us-gaap Operating Lease Liability Current
OperatingLeaseLiabilityCurrent
1143944 usd
CY2023Q4 us-gaap Liabilities Current
LiabilitiesCurrent
58424361 usd
CY2023Q4 us-gaap Operating Lease Liability
OperatingLeaseLiability
2821010 usd
CY2023Q4 us-gaap Liabilities
Liabilities
61245371 usd
CY2023Q4 us-gaap Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
609283 usd
CY2023Q4 us-gaap Stockholders Equity
StockholdersEquity
29145682 usd
CY2023Q4 us-gaap Liabilities And Stockholders Equity
LiabilitiesAndStockholdersEquity
90391053 usd
CY2024Q1 us-gaap Other Assets Noncurrent
OtherAssetsNoncurrent
297474 usd
CY2024Q1 us-gaap Operating Lease Right Of Use Asset
OperatingLeaseRightOfUseAsset
3891368 usd
CY2024Q1 us-gaap Other Assets
OtherAssets
9323438 usd
CY2024Q1 us-gaap Assets
Assets
107975975 usd
CY2024Q1 us-gaap Operating Lease Liability Current
OperatingLeaseLiabilityCurrent
1173346 usd
CY2024Q1 us-gaap Liabilities Current
LiabilitiesCurrent
69640466 usd
CY2024Q1 us-gaap Operating Lease Liability
OperatingLeaseLiability
2476865 usd
CY2024Q1 us-gaap Liabilities
Liabilities
72117331 usd
CY2024Q1 us-gaap Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
-5315841 usd
CY2024Q1 us-gaap Stockholders Equity
StockholdersEquity
35858644 usd
CY2024Q1 us-gaap Liabilities And Stockholders Equity
LiabilitiesAndStockholdersEquity
107975975 usd
CY2023Q3 us-gaap Cost Of Revenue
CostOfRevenue
36019799 usd
CY2023Q3 us-gaap Gross Profit
GrossProfit
6844848 usd
CY2023Q3 us-gaap Selling And Marketing Expense
SellingAndMarketingExpense
1025219 usd
CY2023Q3 us-gaap General And Administrative Expense
GeneralAndAdministrativeExpense
6697874 usd
CY2023Q3 us-gaap Operating Expenses
OperatingExpenses
7723093 usd
CY2023Q3 us-gaap Operating Income Loss
OperatingIncomeLoss
-878245 usd
CY2023Q3 us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
-845542 usd
CY2023Q3 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
-496045 usd
CY2023Q3 us-gaap Net Income Loss
NetIncomeLoss
-1341587 usd
CY2023Q3 us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
-1297124 usd
CY2023Q3 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-0.02
CY2023Q4 us-gaap Cost Of Revenue
CostOfRevenue
35432663 usd
CY2023Q4 us-gaap Gross Profit
GrossProfit
6252898 usd
CY2023Q4 us-gaap Selling And Marketing Expense
SellingAndMarketingExpense
1394407 usd
CY2023Q4 us-gaap General And Administrative Expense
GeneralAndAdministrativeExpense
8778715 usd
CY2023Q4 us-gaap Operating Expenses
OperatingExpenses
10173122 usd
CY2023Q4 us-gaap Operating Income Loss
OperatingIncomeLoss
-3920224 usd
CY2023Q4 us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
-3639732 usd
CY2023Q4 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
-352180 usd
CY2023Q4 us-gaap Net Income Loss
NetIncomeLoss
-3991912 usd
CY2023Q4 us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
-3877585 usd
us-gaap Cost Of Revenue
CostOfRevenue
71452462 usd
us-gaap Gross Profit
GrossProfit
13097746 usd
us-gaap Selling And Marketing Expense
SellingAndMarketingExpense
2419626 usd
us-gaap General And Administrative Expense
GeneralAndAdministrativeExpense
15476589 usd
us-gaap Operating Expenses
OperatingExpenses
17896215 usd
us-gaap Operating Income Loss
OperatingIncomeLoss
-4798469 usd
us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
-4485274 usd
us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
-848225 usd
us-gaap Net Income Loss
NetIncomeLoss
-5333499 usd
us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
-5174709 usd
CY2024Q1 us-gaap General And Administrative Expense
GeneralAndAdministrativeExpense
10022488 usd
CY2024Q1 us-gaap Operating Expenses
OperatingExpenses
11777248 usd
CY2024Q1 us-gaap Operating Income Loss
OperatingIncomeLoss
-5655295 usd
CY2024Q1 us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
-5669638 usd
CY2024Q1 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
-255485 usd
CY2024Q1 us-gaap Net Income Loss
NetIncomeLoss
-5925123 usd
CY2024Q1 us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
-5914335 usd
us-gaap Cost Of Revenue
CostOfRevenue
95345545 usd
us-gaap Gross Profit
GrossProfit
19219699 usd
us-gaap Selling And Marketing Expense
SellingAndMarketingExpense
4174386 usd
us-gaap General And Administrative Expense
GeneralAndAdministrativeExpense
25499077 usd
us-gaap Operating Expenses
OperatingExpenses
29673463 usd
us-gaap Operating Income Loss
OperatingIncomeLoss
-10453764 usd
us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
-10154912 usd
us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
-1103710 usd
us-gaap Net Income Loss
NetIncomeLoss
-11258622 usd
us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
-11089044 usd
CY2023Q3 us-gaap Net Income Loss
NetIncomeLoss
-1341587 usd
CY2023Q3 us-gaap Operating Lease Right Of Use Asset Amortization Expense
OperatingLeaseRightOfUseAssetAmortizationExpense
287480 usd
CY2023Q3 us-gaap Increase Decrease In Operating Lease Liability
IncreaseDecreaseInOperatingLeaseLiability
-249932 usd
CY2023Q3 us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
-13122607 usd
CY2023Q3 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
-703322 usd
CY2023Q3 ispr Leased Assets Obtained In Exchange For Operating Lease Liabilities
LeasedAssetsObtainedInExchangeForOperatingLeaseLiabilities
537307 usd
us-gaap Net Income Loss
NetIncomeLoss
-5333499 usd
us-gaap Operating Lease Right Of Use Asset Amortization Expense
OperatingLeaseRightOfUseAssetAmortizationExpense
582201 usd
us-gaap Increase Decrease In Prepaid Deferred Expense And Other Assets
IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
138755 usd
us-gaap Increase Decrease In Operating Lease Liability
IncreaseDecreaseInOperatingLeaseLiability
-480529 usd
us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
-20232049 usd
ispr Leased Assets Obtained In Exchange For Operating Lease Liabilities
LeasedAssetsObtainedInExchangeForOperatingLeaseLiabilities
537307 usd
us-gaap Net Income Loss
NetIncomeLoss
-11258622 usd
us-gaap Operating Lease Right Of Use Asset Amortization Expense
OperatingLeaseRightOfUseAssetAmortizationExpense
899672 usd
us-gaap Increase Decrease In Prepaid Deferred Expense And Other Assets
IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
1670907 usd
us-gaap Increase Decrease In Operating Lease Liability
IncreaseDecreaseInOperatingLeaseLiability
-795272 usd
us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
-16878126 usd
ispr Leased Assets Obtained In Exchange For Operating Lease Liabilities
LeasedAssetsObtainedInExchangeForOperatingLeaseLiabilities
537307 usd
CY2024 ispr Consulting Fee
ConsultingFee
12500 usd
CY2024 us-gaap Sharebased Compensation Arrangement By Sharebased Payment Award Accelerated Vesting Number
SharebasedCompensationArrangementBySharebasedPaymentAwardAcceleratedVestingNumber
25000 shares
CY2024Q2 us-gaap Other Investments
OtherInvestments
usd
CY2023Q2 us-gaap Finite Lived Intangible Assets Net
FiniteLivedIntangibleAssetsNet
usd
CY2023Q2 ispr Cost Method Investment
CostMethodInvestment
usd
CY2023Q2 us-gaap Equity Method Investments
EquityMethodInvestments
usd
CY2023Q2 us-gaap Commitments And Contingencies
CommitmentsAndContingencies
usd
CY2024Q2 us-gaap Commitments And Contingencies
CommitmentsAndContingencies
usd
CY2023 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
50725814 shares
CY2024 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
54812900 shares
CY2023 us-gaap Share Based Compensation
ShareBasedCompensation
usd
CY2023 us-gaap Asset Impairment Charges
AssetImpairmentCharges
usd
CY2023 us-gaap Income Loss From Equity Method Investments
IncomeLossFromEquityMethodInvestments
usd
CY2023 us-gaap Payments To Acquire Intangible Assets
PaymentsToAcquireIntangibleAssets
usd
CY2024 us-gaap Payments To Acquire Short Term Investments
PaymentsToAcquireShortTermInvestments
usd
CY2023 us-gaap Proceeds From Sale And Maturity Of Other Investments
ProceedsFromSaleAndMaturityOfOtherInvestments
usd
CY2023 us-gaap Payments To Acquire Equity Method Investments
PaymentsToAcquireEquityMethodInvestments
usd
CY2024 us-gaap Proceeds From Issuance Initial Public Offering
ProceedsFromIssuanceInitialPublicOffering
usd
CY2024 us-gaap Payments For Repurchase Of Initial Public Offering
PaymentsForRepurchaseOfInitialPublicOffering
usd
CY2024 us-gaap Payments Of Dividends
PaymentsOfDividends
usd
CY2023 ispr Unpaid Long Term Investment In Accrued Liabilities And Other Payables
UnpaidLongTermInvestmentInAccruedLiabilitiesAndOtherPayables
usd
CY2023 ispr Warrants Issued In Connection With Equity Method Investment
WarrantsIssuedInConnectionWithEquityMethodInvestment
usd
CY2023 ispr Unpaid Intangible Assets In Accrued Liabilities And Other Payables
UnpaidIntangibleAssetsInAccruedLiabilitiesAndOtherPayables
usd
CY2023 ispr Principal Portion Of Lease Payments
PrincipalPortionOfLeasePayments
usd
CY2023 us-gaap Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
shares
CY2023Q2 ispr Prepaid Provisional Tax
PrepaidProvisionalTax
usd
CY2023Q2 us-gaap Construction In Progress Gross
ConstructionInProgressGross
usd
CY2023Q2 ispr Joint Venture Investment Payable Current
JointVentureInvestmentPayableCurrent
usd
CY2023Q2 ispr Reserve For Product Returns Current
ReserveForProductReturnsCurrent
usd
CY2023Q2 us-gaap Accrued Payroll Taxes Current
AccruedPayrollTaxesCurrent
usd
CY2023 us-gaap Income Tax Reconciliation State And Local Income Taxes
IncomeTaxReconciliationStateAndLocalIncomeTaxes
usd
CY2024 us-gaap Income Tax Reconciliation State And Local Income Taxes
IncomeTaxReconciliationStateAndLocalIncomeTaxes
usd
CY2023 us-gaap Income Tax Reconciliation Other Adjustments
IncomeTaxReconciliationOtherAdjustments
usd
CY2023Q2 us-gaap Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost
DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost
usd
CY2023Q2 ispr Lease Liabilities
LeaseLiabilities
usd
CY2023Q2 us-gaap Deferred Tax Assets Other
DeferredTaxAssetsOther
usd
CY2023Q2 ispr Deferred Tax Assets Right Of Use Assets
DeferredTaxAssetsRightOfUseAssets
usd
CY2023Q2 us-gaap Deferred Tax Assets Liabilities Net
DeferredTaxAssetsLiabilitiesNet
usd
CY2024Q2 us-gaap Deferred Tax Assets Liabilities Net
DeferredTaxAssetsLiabilitiesNet
usd
CY2023 us-gaap Allocated Share Based Compensation Expense
AllocatedShareBasedCompensationExpense
usd
CY2023 us-gaap Restricted Stock Expense
RestrictedStockExpense
usd
CY2023 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
50725814 shares
CY2024 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
54812900 shares
CY2023 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-0.12
CY2024 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-0.27
CY2023Q3 us-gaap Diluted Earnings Per Share Pro Forma
DilutedEarningsPerShareProForma
-0.02
CY2023Q3 ispr Principal Portion Of Lease Payment
PrincipalPortionOfLeasePayment
usd
CY2024 dei Amendment Flag
AmendmentFlag
false
CY2024 dei Document Fiscal Period Focus
DocumentFiscalPeriodFocus
FY
CY2024 dei Entity Central Index Key
EntityCentralIndexKey
0001948455
CY2024 ispr Estimated Useful Life Description
EstimatedUsefulLifeDescription
Shorter of the term of the lease or the estimated useful life of the assets

Files In Submission

Name View Source Status
0001213900-24-082378-index-headers.html Edgar Link pending
0001213900-24-082378-index.html Edgar Link pending
0001213900-24-082378.txt Edgar Link pending
0001213900-24-082378-xbrl.zip Edgar Link pending
ea0213350-10k_ispire.htm Edgar Link pending
ea021335001ex19-1_ispire.htm Edgar Link pending
ea021335001ex21-1_ispire.htm Edgar Link pending
ea021335001ex23-1_ispire.htm Edgar Link pending
ea021335001ex23-2_ispire.htm Edgar Link pending
ea021335001ex3-2_ispire.htm Edgar Link pending
ea021335001ex31-1_ispire.htm Edgar Link pending
ea021335001ex31-2_ispire.htm Edgar Link pending
ea0213350-10k_ispire_htm.xml Edgar Link completed
ea021335001ex32-1_ispire.htm Edgar Link pending
ea021335001ex4-1_ispire.htm Edgar Link pending
ea021335001ex97-1_ispire.htm Edgar Link pending
ex23-2_001.jpg Edgar Link pending
ex23-2_002.jpg Edgar Link pending
ex23-2_003.jpg Edgar Link pending
Financial_Report.xlsx Edgar Link pending
image_001.jpg Edgar Link pending
image_002.jpg Edgar Link pending
image_003.jpg Edgar Link pending
image_004.jpg Edgar Link pending
image_005.jpg Edgar Link pending
ispr-20240630.xsd Edgar Link pending
FilingSummary.xml Edgar Link unprocessable
ispr-20240630_cal.xml Edgar Link unprocessable
MetaLinks.json Edgar Link pending
R1.htm Edgar Link pending
R10.htm Edgar Link pending
R100.htm Edgar Link pending
R101.htm Edgar Link pending
R11.htm Edgar Link pending
R12.htm Edgar Link pending
R13.htm Edgar Link pending
R14.htm Edgar Link pending
R15.htm Edgar Link pending
R16.htm Edgar Link pending
R17.htm Edgar Link pending
R18.htm Edgar Link pending
R19.htm Edgar Link pending
R2.htm Edgar Link pending
R20.htm Edgar Link pending
R21.htm Edgar Link pending
R22.htm Edgar Link pending
R23.htm Edgar Link pending
R24.htm Edgar Link pending
R25.htm Edgar Link pending
R26.htm Edgar Link pending
R27.htm Edgar Link pending
R28.htm Edgar Link pending
R29.htm Edgar Link pending
R3.htm Edgar Link pending
R30.htm Edgar Link pending
R31.htm Edgar Link pending
R32.htm Edgar Link pending
R33.htm Edgar Link pending
R34.htm Edgar Link pending
R35.htm Edgar Link pending
R36.htm Edgar Link pending
ispr-20240630_lab.xml Edgar Link unprocessable
ispr-20240630_def.xml Edgar Link unprocessable
R37.htm Edgar Link pending
R38.htm Edgar Link pending
R39.htm Edgar Link pending
R4.htm Edgar Link pending
R40.htm Edgar Link pending
R41.htm Edgar Link pending
R42.htm Edgar Link pending
R43.htm Edgar Link pending
R44.htm Edgar Link pending
R45.htm Edgar Link pending
R46.htm Edgar Link pending
R47.htm Edgar Link pending
R48.htm Edgar Link pending
R49.htm Edgar Link pending
R5.htm Edgar Link pending
R50.htm Edgar Link pending
R51.htm Edgar Link pending
R52.htm Edgar Link pending
R53.htm Edgar Link pending
R54.htm Edgar Link pending
R55.htm Edgar Link pending
R56.htm Edgar Link pending
R57.htm Edgar Link pending
R58.htm Edgar Link pending
R59.htm Edgar Link pending
R6.htm Edgar Link pending
R60.htm Edgar Link pending
R61.htm Edgar Link pending
R62.htm Edgar Link pending
R63.htm Edgar Link pending
R64.htm Edgar Link pending
R65.htm Edgar Link pending
R66.htm Edgar Link pending
R67.htm Edgar Link pending
R68.htm Edgar Link pending
R69.htm Edgar Link pending
R7.htm Edgar Link pending
R70.htm Edgar Link pending
R71.htm Edgar Link pending
R72.htm Edgar Link pending
R73.htm Edgar Link pending
R74.htm Edgar Link pending
R75.htm Edgar Link pending
R76.htm Edgar Link pending
R77.htm Edgar Link pending
R78.htm Edgar Link pending
R79.htm Edgar Link pending
R8.htm Edgar Link pending
R80.htm Edgar Link pending
R81.htm Edgar Link pending
R82.htm Edgar Link pending
R83.htm Edgar Link pending
R84.htm Edgar Link pending
R85.htm Edgar Link pending
R86.htm Edgar Link pending
R87.htm Edgar Link pending
R88.htm Edgar Link pending
R89.htm Edgar Link pending
R9.htm Edgar Link pending
R90.htm Edgar Link pending
R91.htm Edgar Link pending
R92.htm Edgar Link pending
R93.htm Edgar Link pending
R94.htm Edgar Link pending
R95.htm Edgar Link pending
R96.htm Edgar Link pending
R97.htm Edgar Link pending
R98.htm Edgar Link pending
R99.htm Edgar Link pending
report.css Edgar Link pending
Show.js Edgar Link pending
ispr-20240630_pre.xml Edgar Link unprocessable