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OPERATING SEGMENTS (Tables)

6 Months Ended

Dec. 31, 2024

Segment Reporting [Abstract]

SUMMARY OF IDENTIFIABLE ASSETS

The following table presents a summary of identifiable assets as of December 31, 2024 and June 30, 2024:

SUMMARY OF IDENTIFIABLE ASSETS 

		As of				As of
		December 31, 2024				June 30, 2024
Identifiable assets:
Corporate headquarters		$	906,828			$	808,385
North America			7,246,715				6,114,142
Europe			8,516,144				9,410,098
Asia - Pacific			42,400,442				47,853,817
Consolidated		$	59,070,129			$	64,186,442
Identifiable assets		$	59,070,129			$	64,186,442

SUMMARY OF REVENUE STREAMS

The following table presents a summary of revenue streams by segment for the three months ended December 31, 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		$	-			$	1,606,262			$	1,601,011			$	3,207,273			$	-			$	1,168,224			$	296,997			$	1,465,221
Europe			72,688				1,202,858				1,985,634				3,261,180				4,650				874,096				1,593,611				2,472,357
Asia-Pacific			-				5,833,509				3,234,699				9,068,208				2,985,803				4,785,461				3,529,099				11,300,363
Total		$	72,688			$	8,642,629			$	6,821,344			$	15,536,661			$	2,990,453			$	6,827,781			$	5,419,707			$	15,237,941

The following table presents a summary of revenue streams by segment for the six months ended December 31, 2024 and 2023:

		2024																2023
		License fees				Subscription and support				Services				Total				License fees				Subscription and support				Services				Total
North America		$	-			$	2,868,907			$	3,207,027			$	6,075,934			$	-			$	2,293,038			$	580,798			$	2,873,836
Europe			73,917				2,095,630				3,586,919				5,756,466				8,966				1,588,084				3,437,340				5,034,390
Asia-Pacific			-				11,870,563				6,432,196				18,302,759				4,261,936				9,458,902				7,851,058				21,571,896
Total		$	73,917			$	16,835,100			$	13,226,142			$	30,135,159			$	4,270,902			$	13,340,024			$	11,869,196			$	29,480,122

SUMMARY OF OPERATING INFORMATION

The following table presents a summary of operating information for the three and six months ended December 31: 

SUMMARY OF OPERATING INFORMATION

		2024				2023				2024				2023
		For the Three Months Ended December 31,								For the Six Months Ended December 31,
		2024				2023				2024				2023
Revenues from unaffiliated customers:
North America		$	3,207,273			$	1,465,221			$	6,075,934			$	2,873,836
Europe			3,261,180				2,472,357				5,756,466				5,034,390
Asia - Pacific			9,068,208				11,300,363				18,302,759				21,571,896
Revenues from unaffiliated customers			15,536,661				15,237,941				30,135,159				29,480,122
Revenue from affiliated customers
Asia - Pacific			-				-				-				-
Revenue from affiliated customers			-				-				-				-
Consolidated		$	15,536,661			$	15,237,941			$	30,135,159			$	29,480,122
Revenue		$	15,536,661			$	15,237,941			$	30,135,159			$	29,480,122
Intercompany revenue
Europe		$	188,756			$	100,100			$	205,314			$	200,417
Asia - Pacific			4,713,799				2,865,277				7,983,143				5,485,596
Eliminated		$	4,902,555			$	2,965,377			$	8,188,457			$	5,686,013
Revenue		$	4,902,555			$	2,965,377			$	8,188,457			$	5,686,013
Net income (loss) after taxes and before non-controlling interest:
Corporate headquarters		$	(103,088	)		$	(922,670	)		$	(765,146	)		$	(1,226,392	)
North America			(380,582	)			(13,278	)			234,261				(69,225	)
Europe			(450,678	)			(150,935	)			(973,676	)			(242,819	)
Asia - Pacific			(251,858	)			2,069,698				536,064				2,812,314
Consolidated		$	(1,186,206	)		$	982,815			$	(968,497	)		$	1,273,878
Net income (loss) after taxes and before non-controlling interest		$	(1,186,206	)		$	982,815			$	(968,497	)		$	1,273,878
Depreciation and amortization:
North America		$	599			$	407			$	1,070			$	898
Europe			53,179				57,758				112,859				120,659
Asia - Pacific			318,807				370,998				624,653				838,392
Consolidated		$	372,585			$	429,163			$	738,582			$	959,949
Depreciation and amortization		$	372,585			$	429,163			$	738,582			$	959,949
Interest expense:
Corporate headquarters		$	11,059			$	6,538			$	20,451			$	12,659
Europe			12,059				1,834				12,059				6,476
Asia - Pacific			213,268				281,950				462,095				547,204
Consolidated		$	236,386			$	290,322			$	494,605			$	566,339
Interest expense		$	236,386			$	290,322			$	494,605			$	566,339
Income tax expense:
Europe		$	-			$	(93,583	)		$	-			$	(93,583	)
Asia - Pacific			331,614				243,636				561,431				365,531
Consolidated		$	331,614			$	150,053			$	561,431			$	271,948
Income tax expense		$	331,614			$	150,053			$	561,431			$	271,948

SUMMARY OF CAPITAL EXPENDITURES

The following table presents a summary of capital expenditures for the six months ended December 31:

SUMMARY OF CAPITAL EXPENDITURES 

		2024				2023
		For the Six Months
		Ended December 31,
		2024				2023
Capital expenditures:
North America		$	3,841			$	-
Europe			56,204				417,104
Asia - Pacific			508,089				153,480
Consolidated		$	568,134			$	570,584
Capital expenditures		$	568,134			$	570,584

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