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INCOME TAXES (Details - Reconciliation of Tax Rate) - USD ($) | 12 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023
Income Tax Disclosure [Abstract] |  |
Federal income tax, at statutory rate of 21% applied to (loss) earnings before income taxes and extraordinary items | $ (1,074,307) | $ (810,281)
State tax, net of federal tax benefit | 2,535 | 15,082
Nondeductible expenses | 63,393 | 5,850
R&D credits | (46,945) | (51,415)
Foreign rate difference | (13,450) | 4,743
Others | 119,474 | (50,638)
Change in valuation allowance | 0 | 0
Benefit for income taxes | $ (949,300) | $ (886,659)

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