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INCOME TAXES (Tables)

12 Months Ended

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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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

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-Topic 740
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-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A

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-Section 50
-Paragraph 12
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