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OPERATING SEGMENTS (Tables)

3 Months Ended

Sep. 30, 2024

Segment Reporting [Abstract]

SUMMARY OF IDENTIFIABLE ASSETS

The following table presents a summary of identifiable assets as of September 30, 2024 and June 30, 2024:

 SUMMARY OF IDENTIFIABLE ASSETS

		As of				As of
		September 30, 2024				June 30, 2024
Identifiable assets:
Corporate headquarters		$	941,042			$	808,385
North America			6,670,569				6,114,142
Europe			9,028,022				9,410,098
Asia - Pacific			46,160,026				47,853,817
Consolidated		$	62,799,659			$	64,186,442
Identifiable assets		$	62,799,659			$	64,186,442

SUMMARY OF REVENUE STREAMS

The following table presents a summary of revenue streams by segment for the three months ended September 30, 2024 and 2023:

 SUMMARY OF REVENUE STREAMS

		2024																2023
		License fees				Subscription and support				Services				Total				License fees				Subscription and support				Services				Total
North America		$	-			$	1,262,645			$	1,606,016			$	2,868,661			$	-			$	1,124,814			$	283,801			$	1,408,615
Europe			1,229				892,772				1,601,285				2,495,286				4,316				713,988				1,843,729				2,562,033
Asia-Pacific			-				6,037,054				3,197,497				9,234,551				1,276,133				4,673,441				4,321,959				10,271,533
Total		$	1,229			$	8,192,471			$	6,404,798			$	14,598,498			$	1,280,449			$	6,512,243			$	6,449,489			$	14,242,181

SUMMARY OF OPERATING INFORMATION

The following table presents a summary of operating information for the three months ended September 30:

 SUMMARY OF OPERATING INFORMATION

		For the Three Months
		Ended September 30,
		2024				2023
Revenues from unaffiliated customers:
North America		$	2,868,661			$	1,408,615
Europe			2,495,286				2,562,033
Asia - Pacific			9,234,551				10,271,533
Revenues from unaffiliated customers			14,598,498				14,242,181
Revenue from affiliated customers
Asia - Pacific			-				-
Revenue from affiliated customers			-				-
Consolidated		$	14,598,498			$	14,242,181
Revenue		$	14,598,498			$	14,242,181
Intercompany revenue
Europe		$	16,558			$	100,317
Asia - Pacific			3,269,344				2,620,319
Eliminated		$	3,285,902			$	2,720,636
Revenue		$	3,285,902			$	2,720,636
Net income (loss) after taxes and before non-controlling interest:
Corporate headquarters		$	(662,058	)		$	(303,722	)
North America			614,843				(55,947	)
Europe			(522,998	)			(91,884	)
Asia - Pacific			787,922				742,616
Consolidated		$	217,709			$	291,063
Net income (loss) after taxes and before non-controlling interest		$	217,709			$	291,063
Depreciation and amortization:
North America		$	471			$	491
Europe			59,680				62,901
Asia - Pacific			305,846				467,394
Consolidated		$	365,997			$	530,786
Depreciation and amortization		$	365,997			$	530,786
Interest expense:
Corporate headquarters		$	9,392			$	6,121
Europe			-				4,642
Asia - Pacific			248,827				265,254
Consolidated		$	258,219			$	276,017
Interest expense		$	258,219			$	276,017
Income tax expense:
Asia - Pacific		$	229,817			$	121,895
Consolidated		$	229,817			$	121,895
Income tax expense		$	229,817			$	121,895

SUMMARY OF CAPITAL EXPENDITURES

The following table presents a summary of capital expenditures for the three months ended September 30:

 SUMMARY OF CAPITAL EXPENDITURES

		For the Three Months
		Ended September 30,
		2024				2023
Capital expenditures:
North America		$	3,841			$	-
Europe			37,494				333,754
Asia - Pacific			59,402				37,876
Consolidated		$	100,737			$	371,630
Capital expenditures		$	100,737			$	371,630

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Tabular disclosure of all significant reconciling items in the reconciliation of total assets from reportable segments to the entity's consolidated assets.

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