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ACCRUED LIABILITIES (Tables) | 3 Months Ended
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Sep. 30, 2025
Payables and Accruals [Abstract] |
Schedule of accrued liabilities |
Schedule of accrued liabilities |  |  |  |  |  |
|  | September 30, 2025 |  |  | June 30, 2025 |
Accrued payroll deductions owed to government entities |  | $ | 50,182 |  |  | $ | 50,988 |
Accrued bonuses to an officer – related party (1) |  |  | 2,750,000 |  |  |  | 2,625,000 |
Accrued salaries |  |  |  |  |  |  | 132,377 |
Accrued vacation |  |  | 187,452 |  |  |  | 174,108 |
Accrued expenses for service providers |  |  | 8,000 |  |  |  | 69,318 |
Accrued marketing development funds (2) |  |  | 797,215 |  |  |  | 673,205 |
Other accrued liabilities |  |  | 72,048 |  |  |  | 72,048 |
Total |  | $ | 3,864,897 |  |  | $ | 3,797,044 |
| (1) | The balance of Accrued Bonus to an officer consists of two components: the Quarterly Bonus and the Joint Venture Incentive. As of September 30, 2025, no cash payment has been made by the Company for either accrued amount.
On November 10, 2022, the Company and OC Kim, its President, entered into an amendment of the employment agreement dated September 7, 2021. The amendment provides for the payment of an incentive to Mr. Kim, of $125,000 for each calendar quarter during the remaining four-year term of the employment agreement, for an aggregate total of $2 million, with the first such bonus accrued on December 31, 2022. Incentive bonuses of $125,000 have been accrued for three months ended September 30, 2025, resulting in accrued bonus balances of $1,500,000 and $1,375,000 as of September 30, 2025, and June 30, 2025, respectively. On September 23, 2024, the Board acknowledged that Mr. Kim had earned an incentive bonus of $1,250,000 for negotiating and securing a joint venture agreement which resulted in the organization of Sigbeat. The Company and Mr. Kim entered into a Forbearance Agreement, dated September 23, 2024, under which Mr. Kim agreed to defer the bonus, in exchange for the Company’s agreement to allow Mr. Kim to defer payment of the $1,000,000 settlement amount owed by Mr. Kim to the Company under a Settlement Agreement, dated June 12, 2024. On January 16, 2025, there was a completed contribution for Common Stock of Sigbeat, and the Company accrued the deferred incentive bonus of $1,250,000 to Mr. Kim.
| (2) | During the three months ended September 30, 2025, the Company accrued $124,010 in marketing development funds payable to a customer to support the customer’s marketing and promotion programs for the Company’s products, resulting in a total accrued marketing development fund balance of $797,215 as of September 30, 2025.

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- Definition Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses. + References No definition available. + Details
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