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SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details) - USD ($)
12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Income Tax Disclosure [Abstract]    
Statutory federal tax rate $ 1,469,000 $ 2,644,000
State income taxes, net of federal tax benefit 737,000 1,051,000
Dividend received deduction 12,000 24,000
Perm differences (336,000) (542,000)
Provision to return adjustment 105,000 (712,000)
Valuation allowance (2,831,000) (2,700,000)
Payable true up 182,000 320,000
State rate change impact 95,000 33,000
Other 19,000 (35,000)
Income tax (expense) benefit $ (548,000) $ 83,000