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STOCK-BASED COMPENSATION (Tables)

6 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Stock Option Activity

A summary of stock option activity for the six months ended December 31, 2023 is presented in the table below:

		Stock Option Grants				Weighted Average Exercise Price				Weighted Average Remaining Contractual Term				Aggregate Intrinsic Value
Balance at July 1, 2023			273,000			$	8.33				9.20
Granted			-			$	-				-
Exercised			-				-				-
Forfeited			-				-				-
Balance at December 31, 2023			273,000			$	8.33				9.20			$	-
Exercisable at December 31, 2023			-			$	-				-			$	-
Unrecognized compensation cost		$	726,000
Weighted average remaining recognition period (years)			4.20

Restricted Stock

The following table presents activity in restricted stock awards under the 2023 Equity Plan for the six months ended December 31, 2023:

		Restricted Stock Awards				Weighted Average Grant Price
Restricted stock awards at July 1, 2023			111,000			$	8.35
Granted			-				-
Vested			-				-
Forfeited			-				-
Restricted stock awards at December 31, 2023			111,000			$	8.35
Unrecognized compensation cost		$	777,000
Weighted average remaining recognition period (years)			4.20

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Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year.

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-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
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Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
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-Subparagraph (c)(1)
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-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

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