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INCOME TAXES (Details - Deferred Income Taxes) - USD ($) | Jun. 30, 2025 | Jun. 30, 2024
--- | --- | ---
Deferred tax asset: |  |
Net operating losses | $ 952,166 | $ 1,445,271
State tax | 168 | 168
Lease accounting, net | 2,529 | 2,457
Intangibles | 1,768,558 | 1,330,679
Tax credits | 255,598 | 227,706
Bad debt expense reserve | 33,279 | 0
Inventory reserve | 8,430 | 19,236
Other, net | 433,565 | 306,415
Total deferred tax assets | 3,454,293 | 3,331,932
Deferred tax liabilities: |  |
Deferred state taxes | (73,186) | (47,193)
Property and equipment, net | 1,856 | (80)
Unrealized gain (loss) | (109,341) | (100,419)
Total deferred tax liabilities | (180,671) | (147,692)
Less valuation allowance | 0 | 0
Net deferred tax asset | $ 3,273,622 | $ 3,184,240

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