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LEASES (Tables)
 9 Months Ended
Mar. 31, 2023
Leases  
SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO LEASE

Supplemental balance sheet information related to leases was as follows:

 

   As of   As of 
   March 31, 2023   June 30, 2022 
Assets          
Operating lease assets, net  $1,102,729   $969,163 
           
Liabilities          
Current          
Operating  $421,223   $548,678 
Non-current          
Operating   651,443    447,260 
Total Lease Liabilities  $1,072,666   $995,938 
SCHEDULE OF COMPONENTS OF LEASE COST

The components of lease cost were as follows:

 

   2023   2022   2023   2022 
   For the Three Months   For the Nine Months 
   Ended March 31,   Ended March 31, 
   2023   2022   2023   2022 
                 
Amortization of finance lease assets  $7,706   $16,273   $13,701   $59,201 
Interest on finance lease obligation   1,043    5,632    4,402    13,780 
Operating lease cost   115,392    137,270    346,993    518,048 
Short term lease cost   39,356    128,008    143,978    166,789 
Sub lease income   (8,099)   (8,907)   (23,697)   (27,012)
Total lease cost  $155,398   $278,276   $485,377   $730,806 
SCHEDULE OF LEASE TERM AND DISCOUNT RATE

Lease term and discount rate were as follows:

 

   As of   As of 
   March 31, 2023   June 30, 2022 
         
Weighted average remaining lease term - Operating leases   3.39 Years    3.34 Years 
           
Weighted average discount rate - Operating leases   3.3%   4.2%
SCHEDULE OF SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION RELATED TO LEASES

Supplemental disclosures of cash flow information related to leases were as follows:

 

   2023   2022 
   For the Nine Months 
   Ended March 31 
   2023   2022 
         
         
Operating cash flows related to operating leases  $358,778   $504,447 
           
Operating cash flows related to finance leases  $4,472   $3,553 
           
Financing cash flows related finance leases  $24,362   $55,399 
SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES

Maturities of operating lease liabilities were as follows as of March 31, 2023:

 

   Amount 
Within year 1  $450,939 
Within year 2   367,359 
Within year 3   213,770 
Within year 4   92,657 
Within year 5   465 
Thereafter   582 
Total Lease Payments   1,125,772 
Less: Imputed interest   (53,106)
Present Value of lease liabilities   1,072,666 
Less:  Current portion   (421,223)
Non-Current portion  $651,443