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INCOME TAXES (Tables) | 12 Months Ended
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Jun. 30, 2025
Income Tax Disclosure [Abstract] |
Schedule of Components of the provision for income taxes |
Schedule of Components of the provision for income taxes |  |  |  |  |  |  |  |
Components Of The Provision For Income Taxes |  |  |  |
|  | Years Ended June 30,
Current: |  | 2025 |  | 2024
Federal |  | $ | 1,374,724 |  |  | $ | 429,873 |
State |  |  | 908,421 |  |  |  | 1,943,588 |
Subtotal |  |  | 2,283,145 |  |  |  | 2,373,461 |
Deferred: |  |  |  |  |  |  |  |
Federal deferred taxes |  |  | 838,154 |  |  |  | 2,585,515 |
State deferred taxes |  |  | (14,494 | ) |  |  | 209,992 |
Subtotal |  |  | 823,660 |  |  |  | 2,795,507 |
Provision (Benefit) for Income Taxes - Net |  | $ | 3,106,805 |  |  | $ | 5,168,968 |
Schedule of reconciliation of federal statutory income tax rate to company’s effective tax rate |
Schedule of reconciliation of federal statutory income tax rate to company’s effective tax rate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | For the Year Ended June 30, 2025 |  | For the Year Ended June 30, 2024
|  | Amount |  | Percent |  | Amount |  | Percent
Taxes at federal statutory rate |  | $ | 2,893,850 |  |  |  | 21 | % |  | $ | 4,169,123 |  |  |  | 21 | %
State and local income taxes |  | $ | 978,397 |  |  |  | 7.1 | % |  | $ | 1,409,561 |  |  |  | 7.1 | %
Noncontrolling interests |  | ($ | 657,307 | ) |  |  | (4.6 | %) |  | ($ | 1,049,294 | ) |  |  | (5.3 | %)
Valuation Allowance |  | ($ | 218,390 | ) |  |  | (1.6 | %) |  | ($ | 48,179 | ) |  |  | (0.2 | %)
Permanent items – Meals and Entertainment |  | $ | 131,956 |  |  |  | 1.0 | % |  | $ | 126,719 |  |  |  | 1.5 | %
Other |  | ($ | 21,701 | ) |  |  | (0.8 | %) |  | $ | 561,038 |  |  |  | 2.7 | %
Provision for income taxes |  | ($ | 3,106,805 | ) |  |  | 22.8 | % |  | $ | 5,168,968 |  |  |  | 26.8 | %
Schedule of deferred tax assets and liabilities |
Schedule of deferred tax assets and liabilities |  |  |  |  |  |  |  |
|  | June 30,
|  | 2025 |  | 2024
Deferred tax assets: |  |  |  |  |  |  |  |
Allowance for credit losses |  | $ | 4,366,361 |  |  | $ | 3,969,819 |
Non-deductible accruals |  |  | 758,700 |  |  |  | 758,700 |
Net operating carryforwards |  |  | 259,319 |  |  |  | 396,092 |
Tax credits |  |  | — |  |  |  | 1,323,018 |
Capitalized research and development |  |  | 960,343 |  |  |  | 747,407 |
Right of use assets and lease liabilities |  |  | 146,934 |  |  |  | 114,116 |
Inventories |  |  | 116,856 |  |  |  | 106,879 |
Deferred Tax Assets - gross |  |  | 6,608,513 |  |  |  | 7,416,031 |
Valuation allowance |  |  | (259,319 | ) |  |  | (192,776 | )
Total deferred tax assets |  |  | 6,349,194 |  |  |  | 7,223,255 |
Property and equipment and depreciation |  |  | 165,532 | ) |  |  | (267,124 | )
Intangibles |  |  | (155,627 | ) |  |  | (104,436 | )
Total deferred tax liabilities |  |  | (321,159 | ) |  |  | (371,560 | )
Net deferred tax asset |  | $ | 6,028,035 |  |  | $ | 6,851,695 |

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