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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Jun. 30, 2024
Accounting Policies [Abstract] |
Schedule of estimated useful life in years for property and equipment |
Schedule of estimated useful life in years for property and equipment
Diagnostic equipment | 5–13 |
Research, development and demonstration equipment | 3-7 |
Machinery and equipment | 2-7 |
Furniture and fixtures | 3-9 |
Leasehold improvements | 5–10 |
Building | 28 |
Schedule of patient fee revenue - net |
Schedule of patient fee revenue - net |  |  |  |
|  | For the Years Ended June 30
|  | 2024 |  | 2023
Commercial Insurance/ Managed Care |  | $ | 4,952,712 |  |  | $ | 4,124,646 |
Medicare/Medicaid |  |  | 1,138,176 |  |  |  | 1,063,846 |
Workers’ Compensation/Personal Injury |  |  | 20,673,483 |  |  |  | 18,670,019 |
Other |  |  | 7,051,425 |  |  |  | 5,935,482 |
Net Patient Fee Revenue |  | $ | 33,815,796 |  |  | $ | 29,793,993 |
Schedule of earnings per share |
Schedule of earnings per share |  |  |  |  |  |  |  |  |  |  |  |
|  | June 30, 2024
Basic |  | Total |  | Common Stock |  | Class C Common Stock
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Net income available to common stockholders |  | $ | 10,567,396 |  |  | $ | 9,908,920 |  |  | $ | 167,700 |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average shares outstanding |  |  | 6,350,862 |  |  |  | 6,350,862 |  |  |  | 382,513 |
Basic income per common share |  | $ | 1.66 |  |  | $ | 1.56 |  |  | $ | 0.44 |
Diluted |  |  |  |  |  |  |  |  |  |  |  |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average shares outstanding |  |  |  |  |  |  | 6,350,862 |  |  |  | 382,513 |
Class C Common Stock |  |  |  |  |  |  | 127,504 |  |  |  | — |
Total Denominator for diluted earnings per share |  |  |  |  |  |  | 6,478,366 |  |  |  | 382,513 |
Diluted income per common share |  |  |  |  |  | $ | 1.53 |  |  | $ | 0.44 |
|  | June 30, 2023
Basic |  | Total |  | Common Stock |  | Class C Common Stock
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Net income available to common stockholders |  | $ | 9,375,776 |  |  | $ | 8,801,974 |  |  | $ | 146,136 |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average shares outstanding |  |  | 6,539,376 |  |  |  | 6,539,376 |  |  |  | 382,513 |
Basic income per common share |  | $ | 1.43 |  |  | $ | 1.35 |  |  | $ | 0.38 |
Diluted |  |  |  |  |  |  |  |  |  |  |  |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average shares outstanding |  |  |  |  |  |  | 6,539,376 |  |  |  | 382,513 |
Class C Common Stock |  |  |  |  |  |  | 127,504 |  |  |  | — |
Total Denominator for diluted earnings per share |  |  |  |  |  |  | 6,666,880 |  |  |  | 382,513 |
Diluted income per common share |  |  |  |  |  | $ | 1.32 |  |  | $ | 0.38 |

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