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SEGMENT INFORMMATION (Tables)

3 Months Ended

Sep. 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.

Three Months Ended September 30,		2025			2024
Net sales		$	4,070,778		$	3,201,868
Cost of goods sold			2,442,086			2,028,942
Gross profit margin			40.0%			36.6%
Selling, general and administrative expenses:
New product certification and compliance testing			13,032			87,741
Legal and professional expense			229,134			283,891
Deferred compensation expense			160,884			197,374
Other selling, general and administrative expenses			1,271,682			1,241,053
Selling, general and administrative expenses			1,674,732			1,810,059
Net income (loss)			243,729			(419,535)

Segment net income (loss) includes interest income, interest expense 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		September 30, 2025			June 30, 2025
Cash and cash equivalents		$	2,515,913		$	2,807,797
Short term investments			13,942,994			12,879,882
Long term investments			4,000,985			4,000,774
Inventories			4,647,319			4,885,067
Total segment assets			37,663,395			37,184,609

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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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