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Significant Accounting Policies (Tables)

12 Months Ended

Jun. 30, 2025

Significant Accounting Policies

Schedule of calculation of earnings (loss) per share

​

​	​	​	​	​	​	​
​	​	Years Ended June 30,
​		2025			2024
Net income (loss) applicable to common stock	​	$	42,445	​	$	(186,994)
​	​	​	​	​	​	​
Average number of shares outstanding	​	​	2,897,535	​	​	2,909,223
Less: Average unallocated ESOP shares	​	​	133,660	​	​	105,581
​	​	​	​	​	​	​
Average number of common shares outstanding used to calculate basic earnings per share	​	​	2,763,875	​	​	2,803,642
Effect of dilutive restricted stock awards	​	​	-	​	​	-
​	​	​	​	​	​	​
Average number of common shares outstanding used to calculate dilutive earnings per share	​	​	2,763,875	​	​	2,803,642
​	​	​	​	​	​	​
​	​	​	​	​	​	​
Earnings (loss) per common share:	​	​	​	​	​	​
Basic	​	$	0.02	​	$	(0.07)
Diluted	​	​	0.02	​	​	(0.07)

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- Definition

Tabular disclosure of the effect of income (loss) on basic earnings per share.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482689/260-10-45-3

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-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482635/260-10-55-52

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