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v3.23.2

Consolidated Statements of Cash Flows - USD ($) | 12 Months Ended
--- | ---
Jun. 30, 2023 | Jun. 30, 2022
Operating activities: |  |
Net income | $ 8,302,380 | $ 1,268,409
Adjustments to reconcile net income to net cash provided by (used in) operating activities: |  |
Provision for (recovery of) doubtful accounts receivable | 4,000 | (35,305)
Depreciation of equipment and leasehold improvements | 230,292 | 293,465
Accretion of discount on treasury securities | (226,603) |
Noncash operating lease expense | 8,308 |
Stock-based compensation expense | 289,676 | 463,633
Change in cash surrender value of life insurance | (187,329) | (211,636)
Provision (benefit) for deferred compensation | 59,891 | (160,120)
Deferred compensation gain |  | (71,250)
Deferred compensation relieved |  | (472,883)
Other income - Net gain from life insurance benefits |  | (262,391)
Loss on disposal of fixed assets | 2,263 | 7,856
Net changes in operating assets and liabilities: |  |
Accounts receivable | 463,103 | 429,470
Inventories | 2,207,921 | (2,729,850)
Prepaid expenses and other current assets | (96,144) | 267,526
Interest receivable | (51,150) |
Income taxes receivable | (83,816) |
Income taxes payable | 81,119 | (1,510)
Accounts payable | (528,650) | 397,730
Accrued liabilities | 410,174 | 44,789
Deferred revenue | (149,786) | (170,463)
Net cash provided by (used in) operating activities | 10,735,649 | (942,530)
Investing activities: |  |
Purchase of equipment and leasehold improvements | (98,441) | (108,158)
Life insurance premiums paid | (87,995) | (95,887)
Proceeds from life insurance policy |  | 2,014,184
Proceeds from the maturity of treasury securities | 2,022,000 |
Purchases of treasury securities | (18,859,671) |
Net cash (used in) provided by investing activities | (17,024,107) | 1,810,139
Financing activities: |  |
Proceeds from exercise of stock options | 171,350 | 1,390,346
Net cash provided by financing activities | 171,350 | 1,390,346
Net (decrease) increase in cash and cash equivalents | (6,117,108) | 2,257,955
Cash and cash equivalents at beginning of year | 9,208,170 | 6,950,215
Cash and cash equivalents at end of year | 3,091,062 | $ 9,208,170
Supplemental cash flow information: |  |
Cash paid for income taxes | $ 320,073 |

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