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v3.25.2

INCOME TAXES - Deferred tax assets and liabilities - (Details 2) - USD ($) | Jun. 30, 2025 | Jun. 30, 2024
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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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