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ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 1 Months Ended | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | --- | ---
Mar. 28, 2024 | Aug. 16, 2023 | Jul. 25, 2023 | Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2024 | Jun. 30, 2023 | Dec. 31, 2023
International sources revenue |  |  |  | 1.66% | 0.20% | 2.16% | 0.20% |
Fdic limit |  |  |  | $ 0 |  | $ 0 |  | $ 638,299
Depreciation expense |  |  |  | 8,839 | $ 6,258 | 15,098 | $ 12,516 |
Deferred revenue |  |  |  | 116,109 |  | 116,109 |  | 149,848
Allowance for doubtful accounts |  |  |  | 902,245 |  | 902,245 |  | 1,051,411
Bad debt (recovery) expense |  |  |  | (20,733) | 0 | (69,641) | 200,000 |
Deemed dividend |  |  |  |  |  |  |  | $ 503,643
Advertising and marketing costs |  |  |  | $ 39,773 | $ 79,453 | 92,519 | $ 236,036 |
Purchase price |  | $ 1,800,000 |  |  |  |  |  |
Non-refundable payment |  |  |  |  |  | $ 100,000 |  |
Acquisition-related percentage rate |  |  |  | 100.00% |  | 100.00% |  |
Common stock equivalents excluded from the computation of diluted earnings per share |  |  |  |  |  | 1,020,767 | 817,489 |
Purchase of preferred convertible shares |  |  | 1,000,000 |  |  |  |  |
Preferred convertible shares value |  |  | $ 80,000 |  |  |  |  |
Recognized of deferred revenue |  |  |  |  |  | $ 83,025 |  |
Technology License and Commercialization Agreement |  |  |  |  |  |  |  |
Agreement description | the Company and GOLQ agreed to and added Section 3.3 to further detail technical assistance from GOLQ to the Company. In addition, Section 5.1 was amended such that the royalty was lowered from eight percent (8%) to five percent (5%) for which the Company granted to GOLQ a warrant to purchase two hundred ninety-two thousand (292,000) shares of Company Common Stock (the “Warrant”) for a price equal to $0.01 per share (the “Exercise Price”). The Warrant may be exercised at any time commencing upon the date that is six (6) months from the Effective Date and terminating at 5:00 P.M., New York time, on the three (3) year anniversary of the Effective Date, unless the closing sale price for the common stock of the Company has closed at or above $5.00 for ten consecutive trading days. Further, the Amendment contains a blocker provision that limits shares issuable under the Warrant such that the shares beneficially owned by GOLQ does not exceed 9.99% of the total number of issued and outstanding shares of the Company’s Common Stock (including for such purpose the shares of Common Stock issuable upon such exercise). These GOLQ Warrants were valued at $480,358 and together with the common shares issued to GOLQ |  |  |  |  |  |  |
GoLogiq Stock Purchase Agreement [Member] |  |  |  |  |  |  |  |
Number of issued and outstanding shares percentage |  |  |  |  |  | 19.99% |  |
Ownership percentage of issued and outstanding shares |  |  |  | 16.66% |  | 16.66% |  |
Purchase price of shares |  |  |  |  |  | $ 400,000 |  |
Customer Two [Member] |  |  |  |  |  |  |  |
Concentration Risk |  |  |  |  |  | 10.00% |  |
Three Customer [Member] |  |  |  |  |  |  |  |
Concentration Risk |  |  |  |  |  | 10.00% |  |
Customer One [Member] |  |  |  |  |  |  |  |
Concentration Risk |  |  |  |  |  |  | 10.00% | 10.00%
Total Revenue [Member] |  |  |  |  |  |  |  |
Concentration Risk |  |  |  |  |  | 40.00% | 48.00% |
Accounts Receivable [Member] |  |  |  |  |  |  |  |
Concentration Risk |  |  |  |  |  | 90.00% |  | 93.00%

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