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INCOME TAXES - Deferred tax assets and liabilities - (Details) - USD ($) | Jun. 30, 2024 | Jun. 30, 2023
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Deferred tax assets: |  |
Allowance for credit losses | $ 3,969,819 | $ 3,360,809
Non-deductible accruals | 758,700 | 707,400
Net operating carryforwards | 396,092 | 2,768,844
Tax credits | 1,323,018 | 2,981,214
Capitalized research and development | 747,407 | 369,675
Right of use assets and lease liabilities | 114,116 | 112,938
Inventories | 106,879 | 105,310
Deferred Tax Assets - gross | 7,416,031 | 10,406,190
Valuation allowance | (192,776) | (364,230)
Total deferred tax assets | 7,223,255 | 10,041,960
Property and equipment and depreciation | (267,124) | (151,007)
Intangibles | (104,436) | (243,751)
Total deferred tax liabilities | (371,560) | (394,758)
Net deferred tax asset | $ 6,851,695 | $ 9,647,202

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