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Taxes (Tables)

6 Months Ended

Dec. 31, 2025

Taxes [Abstract]

Schedule of Provision for Income Tax

The provision for income tax for the three months ended December 31, 2025 and 2024 consists of the following:

		For the Three Months Ended December 31,
		2025				2024
Current income tax expense		$	46,554				—
Deferred income tax credit			(1,505	)			—
Total income tax expense		$	45,049				—

The provision for income tax for the six months ended December 31, 2025 and 2024 consists of the following:

		For the Six Months Ended December 31,
		2025				2024
Current income tax expense		$	104,533				—
Deferred income tax (credit) expense			(23,494	)			89,581
Total income tax expense		$	81,039				89,581

Schedule of Reconciles the Statutory Tax Rate

The following table reconciles the statutory tax rate to the Company’s effective tax the three months ended December 31, 2025 and 2024:

		For the Three Months Ended December 31,
		2025				2024
Loss before tax		$	(1,538,632	)		$	(1,946,820	)
Statutory state tax rate			21	%			21	%
Income tax credit at the federal statutory rate			(323,113	)			(408,832	)
Illinois state tax/PET tax credit			(109,295	)			(120,596	)
Illinois replacement tax credit			(39,034	)			(43,070	)
Change in valuation allowance			504,611				585,198
Foreign tax rate differential			477				(12,700	)
Non-deductible expense			11,403				—
Total income tax expense		$	45,049			$	—

The following table reconciles the statutory tax rate to the Company’s effective tax the six months ended December 31, 2025 and 2024:

		For the Six Months Ended December 31,
		2025				2024
Loss before tax		$	(2,859,858	)		$	(3,192,646	)
Statutory state tax rate			21	%			21	%
Income tax credit at the federal statutory rate			(600,570	)			(670,456	)
Illinois state tax/PET tax credit			(203,361	)			(200,066	)
Illinois replacement tax credit			(72,629	)			(71,452	)
Change in valuation allowance			937,898				1,048,676
Tax effect on other tax jurisdiction			1,380				(17,121	)
Non-deductible expense			18,321				—
Total income tax expense		$	81,039			$	89,581

Schedule of Deferred Tax Assets and Liabilities

The Company’s deferred tax assets and liabilities consist of the following:

		December 31, 2025				June 30, 2025
Deferred tax assets:
Allowance for credit loss		$	47,705			$	24,940
Allowance for credit loss - loan receivable			87,840				-
Lease liability – operating			744,087				1,105,147
Lease liability – financing			29,589				34,557
Non-capital loss carried forward			2,496,368				1,569,089
Valuation allowance			(2,754,251	)			(1,816,352	)
Total deferred tax assets		$	651,338			$	917,381
Deferred tax liabilities:
Right of use assets – operating		$	(606,907	)		$	(880,513	)
Right of use assets – financing			(23,362	)			(28,608	)
Intangible asset – license			(80,675	)			(91,360	)
Total deferred tax liabilities			(710,944	)			(1,000,481	)
Deferred tax liabilities, net		$	(59,606	)		$	(83,100	)

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
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-Section 50
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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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-Topic 740
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-Name Accounting Standards Codification
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