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INCOME TAXES (Tables) | 12 Months Ended
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Jun. 30, 2025
Income Tax Disclosure [Abstract] |
Schedule of income tax benefit |
Schedule of income tax benefit |  |  |  |  |  |
|  | Years Ended June 30, |
|  | 2025 |  |  | 2024 |
Current income tax (benefit) expense: |  |  |  |  |  |  |  |
Federal |  | $ | 33,736 |  |  | $ | 8,659 |
State |  |  | 800 |  |  |  | 800 |
Foreign |  |  | – |  |  |  | – |
Total Current income tax expense (benefit) |  |  | 34,536 |  |  |  | 9,459 |
Deferred income tax (benefit) expense: |  |  |  |  |  |  |  |
Federal |  |  | 189,057 |  |  |  | (891,455 | )
State |  |  | (123,770 | ) |  |  | 3,101 |
Foreign |  |  | (144,990 | ) |  |  | (70,405 | )
Total deferred income tax expense (benefit) |  |  | (79,703 | ) |  |  | (958,759 | )
Benefit for income taxes |  | $ | (45,167 | ) |  | $ | (949,300 | )
Schedule of effective federal statutory income tax rate to the income before provision for income taxes |
Schedule of effective federal statutory income tax rate to the income before provision for income taxes |  |  |  |  |  |
|  | Years Ended June 30, |
|  | 2025 |  |  | 2024 |
Federal income tax, at statutory rate of 21% applied to loss before income taxes and extraordinary items |  | $ | (50,519 | ) |  | $ | (1,074,307 | )
State tax, net of federal tax (benefit) expense |  |  | (98,897 | ) |  |  | 2,535 |
Nondeductible expenses |  |  | (17,146 | ) |  |  | 63,393 |
R&D credits |  |  | (50,535 | ) |  |  | (46,945 | )
Foreign rate difference |  |  | 1,879 |  |  |  | (13,450 | )
Others |  |  | 170,051 |  |  |  | 119,474 |
Benefit for income taxes |  | $ | (45,167 | ) |  | $ | (949,300 | )
Schedule of deferred tax assets |
Schedule of deferred tax assets |  |  |  |  |  |
|  | June 30, 2025 |  |  | June 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 |  |  |  | – |
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 |  |  | – |  |  |  | – |
Net deferred tax asset |  | $ | 3,273,622 |  |  | $ | 3,184,240 |
Schedule of deferred tax assets |
Schedule of deferred tax assets |  |  |
Balance as of June 30, 2023 |  | $ | 389,016 |
Gross increase |  |  | 25,310 |
Balance as of June 30, 2024 |  |  | 414,326 |
Gross decrease |  |  | (192,199 | )
Balance as of June 30, 2025 |  | $ | 222,127 |

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