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INCOME TAXES (Details - Deferred Income Taxes) - USD ($) | Jun. 30, 2024 | Jun. 30, 2023
--- | --- | ---
Deferred tax asset: |  |
Net operating losses | $ 1,445,271 | $ 697,431
State tax | 168 | 205
Lease accounting, net | 2,457 | 1,359
Intangibles | 1,330,679 | 735,680
Tax credits | 227,706 | 191,544
Legal contingency expense reserve | 0 | 504,000
Inventory reserve | 19,236 | 123,488
Other, net | 306,415 | 104,044
Total deferred tax assets | 3,331,932 | 2,357,751
Deferred tax liabilities: |  |
Deferred state taxes | (47,193) | (49,787)
Property and equipment, net | (80) | (1,652)
Unrealized gain (loss) | (100,419) | (70,797)
Total deferred tax liabilities | (147,692) | (122,236)
Less valuation allowance | 0 | 0
Net deferred tax asset | $ 3,184,240 | $ 2,235,515

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