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SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Jun. 30, 2021
Accounting Policies [Abstract] |
Depreciation and amortization of property and equipment |
|  | Years |
Furniture and fixtures |  |  | 5-7 |
Computer equipment |  |  | 3 |
Equipment under capital leases |  |  | 3 |
Long-term use equipment |  |  | 10 |
Leasehold improvements |  | See below |
Amortization of intangible assets |
|  | Years |
Customer relationships |  |  | 10 |
Acquired developed software |  |  | 5 |
Developed software |  |  | 3 |
Goodwill |  | See below |
Contract assets and liabilities |
|  | Contract assets |
Balance – June 30, 2020 |  | $ | 3,139,480 |
Revenue recognized during the period but not billed |  |  | - |
Amounts reclassified to accounts receivable |  |  | (1,391,313 | )
Other |  |  | (90,306 | )
Balance – June 30, 2021 |  | $ | 1,657,861 | (1)
|  | Contract liability |
Balance – June 30, 2020 |  | $ | 1,845,347 |
Amounts billed but not recognized as revenue |  |  | 1,665,648 |
Revenue recognized related to the opening balance of deferred revenue |  |  | (1,755,654 | )
Other |  |  | - |
Balance – June 30, 2021 |  | $ | 1,755,341 |
Disaggregation of revenue |
|  | Year Ended, June 30 |  |  |  |  |  |  |
|  | 2021 |  |  | 2020 |  |  | Chg $ |  |  | Chg % |
Recurring - Subscription, Support and Services |  | $ | 17,733,134 |  |  | $ | 16,043,245 |  |  | $ | 1,689,889 |  |  |  | 11 | %
Non - Recurring - Services |  |  | 37,121 |  |  |  | 849,288 |  |  |  | (812,167 | ) |  |  | -96 | %
Non - Recurring - License |  |  | - |  |  |  | 218,250 |  |  |  | (218,250 | ) |  |  | -100 | %
Transaction Based - Marketplace |  |  | 3,236,821 |  |  |  | 2,927,271 |  |  |  | 309,550 |  |  |  | 11 | %
Total |  | $ | 21,007,076 |  |  | $ | 20,038,054 |  |  | $ | 969,022 |  |  |  | 5 | %
Diluted EPS |
|  | Year ended June 30, |
|  | 2021 |  |  | 2020 |
Numerator |  |  |  |  |  |
Net income applicable to common shareholders |  | $ | 3,530,951 |  |  | $ | 1,006,825 |
Denominator |  |  |  |  |  |  |  |
Weighted average common shares outstanding, basic |  |  | 19,502,000 |  |  |  | 19,651,000 |
Warrants to purchase Common Stock |  |  | 252,000 |  |  |  | 212,000 |
Weighted average common shares outstanding, diluted |  |  | 19,754,000 |  |  |  | 19,863,000 |
Net income per share |  |  |  |  |  |  |  |
Basic |  | $ | 0.18 |  |  | $ | 0.05 |
Diluted |  | $ | 0.18 |  |  | $ | 0.05 |

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