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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Jun. 30, 2023
Accounting Policies [Abstract] |
Segment information by geographic areas |
Segment information by geographic areas |  |  |  |  |  |
|  | Fiscal Year Ended June 30, |
Net sales: |  | 2023 |  |  | 2022 |
North America |  | $ | 45,782,084 |  |  | $ | 23,305,366 |
Caribbean and South America |  |  | – |  |  |  | 2,375 |
Asia |  |  | 166,432 |  |  |  | 690,021 |
Totals |  | $ | 45,948,516 |  |  | $ | 23,997,762 |
Long lived assets by geographic area |
Long lived assets by geographic area |  |  |  |  |  |
Long-lived assets, net (property and equipment and intangible assets): |  | June 30, 2023 |  |  | June 30, 2022 |
United States |  | $ | 2,083,902 |  |  | $ | 1,374,747 |
Asia |  |  | 198,070 |  |  |  | 81,261 |
Totals |  | $ | 2,281,972 |  |  | $ | 1,456,008 |
Schedule of receivables |
Schedule of receivables |  |  |  |  |  |
|  | June 30, 2023 |  |  | June 30, 2022 |
Accounts Receivable, net |  | $ | 8,949,802 |  |  | $ | 1,322,619 |
Schedule of contract liabilities |
Schedule of contract liabilities |  |  |  |  |  |
|  | June 30, 2023 |  |  | June 30, 2022 |
Undelivered products |  | $ | 146,488 |  |  | $ | 371,624 |
Useful lives of property and equipment |
Useful lives of property and equipment |  |
Machinery |  | 6 years
Office equipment |  | 5 years
Molds |  | 3 years
Vehicles |  | 5 years
Computers and software |  | 5 years
Furniture and fixtures |  | 7 years
Facilities improvements |  | 5 years or life of the lease, whichever is shorter
Schedule of definite lived intangible assets |
Schedule of definite lived intangible assets |  |  |  |  |  |  |  |  |  |  |  |  |  |
Definite lived intangible assets: |  | Expected Life |  | Average Remaining life |  |  | Gross Intangible Assets |  |  | Less Accumulated Amortization |  |  | Net Intangible Assets |
Complete technology |  | 3 years |  |  | – |  |  |  | 18,397 |  |  |  | 18,397 |  |  |  | – |
Technology in progress |  | Not Applicable |  |  | – |  |  |  | 203,838 |  |  |  | – |  |  |  | 203,838 |
Software |  | 5 years |  |  | 1.6 years |  |  |  | 423,762 |  |  |  | 347,228 |  |  |  | 76,534 |
Patents |  | 10 years |  |  | 7.0 years |  |  |  | 59,975 |  |  |  | 21,108 |  |  |  | 38,867 |
Certifications & licenses |  | 3 years |  |  | 2.0 years |  |  |  | 3,759,240 |  |  |  | 1,897,595 |  |  |  | 1,861,645 |
Total as of June 30, 2023 |  |  |  |  |  |  |  | $ | 4,465,212 |  |  |  | 2,284,328 |  |  |  | 2,180,884 |
The definite lived intangible assets consisted of the following as of June 30, 2022:
Definite lived intangible assets: |  | Expected Life |  | Average Remaining life |  |  | Gross Intangible Assets |  |  | Less Accumulated Amortization |  |  | Net Intangible Assets |
Complete technology |  | 3 years |  |  | – |  |  |  | 18,397 |  |  |  | 18,397 |  |  |  | – |
Technology in progress |  | Not Applicable |  |  | – |  |  |  | 187,343 |  |  |  | – |  |  |  | 187,343 |
Software |  | 5 years |  |  | 2.0 years |  |  |  | 423,147 |  |  |  | 314,855 |  |  |  | 108,292 |
Patents |  | 10 years |  |  | 2.5 years |  |  |  | 21,543 |  |  |  | 15,122 |  |  |  | 6,421 |
Certifications & licenses |  | 3 years |  |  | 1.1 years |  |  |  | 2,144,359 |  |  |  | 1,096,359 |  |  |  | 1,048,000 |
Total as of June 30, 2022 |  |  |  |  |  |  |  | $ | 2,794,789 |  |  |  | 1,444,733 |  |  |  | 1,350,056 |
Schedule of future amortization expense |
Schedule of future amortization expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | FY2024 |  |  | FY2025 |  |  | FY2026 |  |  | FY2027 |  |  | FY2028 |  |  | Thereafter |
Total |  | $ | 954,166 |  |  | $ | 721,265 |  |  | $ | 263,918 |  |  | $ | 18,296 |  |  | $ | 11,148 |  |  | $ | 8,253 |

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