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Income Taxes (Tables)

6 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of income tax provision

Schedule of income tax provision
		Three Months Ended December 31,								Six Months Ended December 31,
		2025				2024				2025				2024
Current:
Federal		$	–			$	14,042			$	–			$	14,042
States			15,010				17,460				24,086				25,869
Foreign			–				–				–				–
Total current income tax provision			15,010				31,502				24,086				39,911
Deferred:
Federal			(675,867	)			76,153				(834,477	)			(444,984	)
States			(159,651	)			12,856				(193,287	)			(110,928	)
Foreign			–				–				(280,414	)			–
Total deferred taxes			(835,518	)			89,009				(1,308,178	)			(555,912	)
Total provision for income taxes		$	(820,508	)		$	120,511			$	(1,284,092	)		$	(516,001	)

Schedule of reconciliation of effective income tax rate

Schedule of reconciliation of effective income tax rate
		December 31, 2025				December 31, 2024
Statutory tax rate
Federal			21.00	%			21.00	%
State (net of federal benefit)			5.63	%			5.51	%
Foreign tax rate difference			(0.85	)%			(2.04	%)
Reversal of over accrued income taxes of prior years for VIE			17.62	%			–
Net effect of state income tax deduction and other permanent differences			(0.75	%)			(2.35	%)
Effective tax rate			42.65	%			22.12	%

Schedule of deferred taxes

Schedule of deferred taxes
		December 31, 2025				June 30, 2025
Deferred tax assets
263A calculation		$	113,803			$	256,568
Inventory reserve			98,792				83,180
State taxes			5,058				4,844
Accrued expenses			21,950				21,750
ROU assets / liabilities			86,829				95,711
Net operating loss			3,819,570				3,081,145
Disallowed interest expense			340,684				311,662
Stock-based compensation			629,655				336,394
Valuation allowance			(128,840	)			(118,191	)
Allowance for credit loss			525,795				512,289
Total deferred tax assets			5,513,296				4,585,352
Deferred tax liabilities
Depreciation			(40,528	)			(56,648	)
Unrealized gain/loss			(1,979	)			–
Intangible assets acquired			(717,764	)			(804,242	)
Total deferred tax liabilities			(760,271	)			(860,890	)
Net deferred tax assets		$	4,753,025			$	3,724,462

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- Definition

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
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

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- Definition

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
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

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