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v3.24.0.1

Condensed Consolidated Statements of Cash Flows | 6 Months Ended
--- | ---
Dec. 31, 2023 USD ($) | Dec. 31, 2022 USD ($)
Cash flow from operating activities: |  |
Net income (loss) | $ (1,041,671) | $ (40,965)
Adjustment to reconcile net income (loss) to net cash provided by (used in) operating activities: |  |
Depreciation and amortization | 215,369 | 12,154
Fair value of vested stock options | 61,714 | 301,737
Fair value of vested restricted common stock | 1,105,606 | 482,327
Fair value of vested unrestricted common stock | 0 | 68,272
Modification cost of accelerated vesting of restricted common stock | 20,949 | 0
Changes in operating assets and liabilities: |  |
Accounts receivable | (681,502) | 8,159
Prepaid expenses and other current assets | (67,986) | (67,603)
Prepaid royalties | 121,100 | 805,436
Accounts payable and accrued expenses | 81,078 | (974,931)
Deferred revenue | (241,545) | 428,999
Net cash provided by (used in) operating activities | (426,888) | 1,023,585
Cash flow from investing activities: |  |
Purchase of property and equipment | (55,763) | (18,876)
Payment for non-refundable deposit for asset acquisition | 0 | (297,450)
Net cash used in investing activities | (10,079,509) | (316,326)
Cash flow from financing activities: |  |
Common stock repurchase | (68,748) | (48,729)
Payment of contingent acquisition consideration | (278,195) | 0
Net cash used in financing activities | (346,943) | (48,729)
Effect of exchange rate changes | 5,666 | 859
Net decrease in cash and cash equivalents | (10,847,674) | 659,389
Cash and cash equivalents, beginning of period | 13,545,333 | 10,603,175
Cash and cash equivalents, end of period | 2,697,659 | 11,262,564
Supplemental disclosures of cash flow information: |  |
Cash paid for income taxes | 39,459 | 4,915
Non-cash investing and financing activities: |  |
Contingent consideration accrual on asset acquisition | 36,364 | 0
Resolute |  |
Cash flow from investing activities: |  |
Payment for acquisition, net of cash acquired | (2,718,253) | 0
Scite |  |
Cash flow from investing activities: |  |
Payment for acquisition, net of cash acquired | $ (7,305,493) | $ 0

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- Definition Amount of cash outflow, not made soon after acquisition date of business combination, to settle contingent consideration liability up to amount recognized at acquisition date, including, but not limited to, measurement period adjustment and less amount paid soon after acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 15 -Subparagraph (f) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15 + Details
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- Definition The cash outflow to reacquire common stock during the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 15 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15 + Details
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- Definition The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13 + Details
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- Definition Amount of cash outflow for the purchase of or improvements to tangible or intangible assets, used to produce goods or deliver services, classified as other. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 13 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13 + Details
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- Definition The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 13 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13 + Details
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- Definition Amount of noncash expense for award of restricted stock or unit under share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 + Details
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- Definition Amount of additional cost recognized for award under share-based payment arrangement from occurrence of event accelerating recognition of cost. + References No definition available. + Details
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