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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Jun. 30, 2025
Accounting Policies [Abstract] |
Schedule of financial information by geographic area |
Schedule of financial information by geographic area |  |  |  |  |  |  |  |
|  | Fiscal Years Ended June 30, |
Net sales: |  | 2025 |  |  | 2024 |
North America |  | $ | 46,081,244 |  |  | $ | 30,699,727 |
Asia |  |  | 5,657 |  |  |  | 96,963 |
Totals |  | $ | 46,086,901 |  |  | $ | 30,796,690 |
Schedule of consolidated financial statements |
Schedule of consolidated financial statements |  |  |  |  |  |  |  |
|  | Fiscal Years Ended June 30, |
Items: |  | 2025 |  |  | 2024 |
Net sales |  | $ | 46,086,901 |  |  | $ | 30,796,690 |
Cost of goods sold |  |  | (38,171,832 | ) |  |  | (27,288,340 | )
Selling, general, and administrative expenses |  |  | (6,676,078 | ) |  |  | (6,041,355 | )
Research and development expenses |  |  | (4,102,660 | ) |  |  | (3,406,750 | )
Other segment items |  |  | 2,723,240 |  |  |  | 1,773,084 |
Net loss |  | $ | (140,429 | ) |  | $ | (4,166,671 | )
Schedule of long-lived assets, net |
Schedule of long-lived assets, net |  |  |  |  |  |  |  |
|  | Fiscal Years Ended June 30, |
Long-lived assets, net (property and equipment and intangible assets): |  | June 30, 2025 |  |  | June 30, 2024 |
North America |  | $ | 929,173 |  |  | $ | 1,218,139 |
Asia |  |  | 157,821 |  |  |  | 206,426 |
Totals |  | $ | 1,086,994 |  |  | $ | 1,424,565 |
Schedule of trade receivables |
Schedule of trade receivables |  |  |  |  |  |
|  | June 30, 2025 |  |  | June 30, 2024 |
Accounts Receivable, net |  | $ | 1,330,504 |  |  | $ | 1,155,060 |
Schedule of contract liabilities |
Schedule of contract liabilities |  |  |  |  |  |  |  |
|  | June 30, 2025 |  |  | June 30, 2024 |
Undelivered products |  | $ | 125,300 |  |  | $ | 158,771 |
Accrued marketing development funds |  |  | 673,205 |  |  |  | – |
Totals |  | $ | 798,505 |  |  | $ | 158,771 |
Schedule of estimated useful lives |
Schedule of estimated useful lives |  |
Machinery |  | 6 years
Office equipment |  | 5 years
Molds |  | 3~6 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 |
Technology in progress |  | Not Applicable |  | – |  |  | 452,676 |  |  |  | – |  |  |  | 452,676 |
Software |  | 5 years |  | 0.9 years |  |  | 448,922 |  |  |  | 355,600 |  |  |  | 93,322 |
Patents |  | 10 years |  | 6.0 years |  |  | 79,519 |  |  |  | 31,679 |  |  |  | 47,840 |
Certifications & licenses |  | 3 years |  | 1.3 years |  |  | 3,166,828 |  |  |  | 2,746,554 |  |  |  | 420,274 |
Total as of June 30, 2025 |  |  |  |  |  | $ | 4,147,945 |  |  |  | 3,133,833 |  |  |  | 1,014,112 |
The definite lived intangible assets consisted of the following as of June 30, 2024:
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 |  | – |  |  | – |  |  |  | – |  |  |  | – |
Software |  | 5 years |  | 1.6 years |  |  | 489,992 |  |  |  | 365,526 |  |  |  | 124,466 |
Patents |  | 10 years |  | 6.7 years |  |  | 67,373 |  |  |  | 27,345 |  |  |  | 40,028 |
Certifications & licenses |  | 3 years |  | 1.4 years |  |  | 3,924,007 |  |  |  | 2,778,875 |  |  |  | 1,145,132 |
Total as of June 30, 2024 |  |  |  |  |  | $ | 4,499,769 |  |  |  | 3,190,143 |  |  |  | 1,309,626 |
Schedule of amortization expenses of the definite lived intangible assets |
Schedule of amortization expenses of the definite lived intangible assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | FY2026 |  |  | FY2027 |  |  | FY2028 |  |  | FY2029 |  |  | FY2030 |  |  | Thereafter |
Total |  | $ | 431,600 |  |  | $ | 74,904 |  |  | $ | 37,249 |  |  | $ | 17,683 |  |  | $ | – |  |  | $ | – |

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