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SEGMENT INFORMMATION (Tables)

12 Months Ended

Jun. 30, 2025

SEGMENT INFORMATION [Abstract]

Summary of Segment Information

The CODM regularly reviews revenue, certain significant expense categories, net income and select balance sheet items in evaluating segment performance. The significant segment expense categories and other segment items provided to the CODM and included in the measure of segment profit or loss are presented below.

Years Ended June 30,		2025			2024
Net sales		$	12,624,170		$	12,265,069
Cost of goods sold			7,850,572			8,079,622
Gross profit margin			37.8%			34.1%
Selling, general and administrative expenses:
New product certification and compliance testing			226,719			22,036
Legal and professional expense			999,359			940,090
Deferred compensation expense			133,330			96,004
Other selling, general and administrative expenses			5,151,313			4,999,476
Selling, general and administrative expenses			6,510,721			6,057,606
Net loss			(874,831)			(950,911)

Segment net loss includes interest income and income taxes.

The CODM also reviews the following balance sheet items at period-end as part of performance monitoring and resource allocation decisions:

As of June 30,		2025			2024
Cash and cash equivalents		$	2,807,797		$	2,837,081
Short term investments			12,879,882			12,104,459
Long term investments			4,000,774			4,994,327
Inventories			4,885,067			4,473,680
Total segment assets			37,184,609			37,199,479

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

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- References

No definition available.

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