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v3.22.2.2

Consolidated Statements of Cash Flows - USD ($) | 12 Months Ended
--- | ---
Jun. 30, 2022 | Jun. 30, 2021
Operating activities: |  |
Net income | $ 1,268,409 | $ 493,594
Adjustments to reconcile net income to net cash (used in) provided by operating activities: |  |
(Recovery of) doubtful accounts of accounts receivable | (35,305) | (9,226)
Depreciation of equipment and leasehold improvements | 293,465 | 302,616
Stock-based compensation expense | 463,633 | 619,137
Change in cash surrender value of life insurance | (211,636) | (208,116)
(Benefit) provision for deferred compensation | (160,120) | 308,000
Deferred compensation paid | (71,250) | (150,000)
Deferred compensation relieved | (472,883) |
Other income - SBA loan forgiveness |  | (506,700)
Other income - Net gain from life insurance benefits | (262,391) |
Loss on disposal of fixed assets | 7,856 |
Net changes in operating assets and liabilities: |  |
Accounts receivable | 429,470 | 85,505
Inventories | (2,729,850) | (362,718)
Prepaid expenses and other current assets | 267,526 | (188,357)
Income taxes receivable |  | 14,622
Income taxes payable | (1,510) | 4,543
Accounts payable | 397,730 | (429,272)
Accrued liabilities | 44,789 | 85,468
Deferred revenue | (170,463) | 289,644
Net cash (used in) provided by operating activities | (942,530) | 348,740
Investing activities: |  |
Purchase of equipment and leasehold improvements | (108,158) | (600,155)
Life insurance premiums paid | (95,887) | (104,051)
Proceeds from life insurance policy | 2,014,184 |
Net cash provided by (used in) investing activities | 1,810,139 | (704,206)
Financing activities: |  |
Proceeds from exercise of stock options | 1,390,346 | 3,306,272
Net cash provided by financing activities | 1,390,346 | 3,306,272
Net increase in cash and cash equivalents | 2,257,955 | 2,950,806
Cash and cash equivalents at beginning of year | 6,950,215 | 3,999,409
Cash and cash equivalents at end of year | $ 9,208,170 | $ 6,950,215

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