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INCOME TAX - Reconciliation (Details) - USD ($)
3 Months Ended 6 Months Ended 12 Months Ended
Jun. 30, 2024
Jun. 30, 2023
Jun. 30, 2024
Jun. 30, 2023
Jun. 30, 2025
Effective Income Tax Reconciliation, Amount          
Tax at Statutory rate (21%)     $ (25,376,496)   $ 1,153,091
Change in fair value of NRA liability     34,571    
Change in fair value of warrant liability         (38,765)
Meals     1,769   2,836
Entertainment     161   34
Chane in fair value of convertible note         (837,981)
Nondeductible transaction costs     1,891,691    
Change in fair value of Long-Term and Short-Term Investor Notes     2,353,692   (2,597,515)
Change in fair value of Secured Convertible Note     753,039    
Change in fair value of Earnout Liability     280,350   (195,090)
Change in fair value of Subscription Agreement     8,147   13,503
Change in fair value of Stock Payable     (206,865)   (48,887)
Change in fair value of Tau Agreement         85,597
Change in fair value of Tau commitment fee         (10,536)
Change in fair value of WDCO sellers convertible note         (10,363)
Loss on AtlasClear acquisition     18,142,481    
Stock Compensation Expense     307,157    
Extinguishment of Accrued Liabilities     (184,689)    
Change in fair value of WDCO Share payable     683,941   176,353
Change in statutory rate         13,123
Return To Provision     (477,461)   (1,477,734)
State Tax - Net of Federal Benefit     (220,234)   (400,312)
State Minimum Tax - Net of Federal Benefit     2,504   1,229
Chang in Valuation Allowance - State     499,331   441,782
Chang in Valuation Allowance - Federal     937,175   1,752,730
Net adjustments - Federal         181,158
-Goodwill intangible DTA recognized as part of acquisition         1,536,366
Income tax benefit $ (563,736) $ 318,313 $ (569,736) $ 581,118 $ (259,381)
Effective Income Tax Reconciliation, Rate          
Statutory tax rate     21.00%   21.00%
Change in fair value of NRA liability     (0.03%)    
Change in fair value of warrant liability         (0.71%)
Meals     0.00%   0.05%
Entertainment     0.00%   0.00%
Chane in fair value of convertible note         (15.26%)
Nondeductible transaction costs     (1.57%)    
Change in fair value of Long-Term and Short-Term Investor Notes     (1.95%)   (47.31%)
Change in fair value of Secured Convertible Note     (0.62%)    
Change in fair value of Earnout Liability     (0.23%)   (3.55%)
Change in fair value of Subscription Agreement     (0.01%)   0.25%
Change in fair value of Stock Payable     0.17%   (0.89%)
Change in fair value of Tau Agreement         1.56%
Change in fair value of Tau commitment fee         (0.19%)
Change in fair value of WDCO sellers convertible note         (0.19%)
Loss on AtlasClear acquisition     (15.01%)    
Business combination expenses     (0.25%)    
Extinguishment of Accrued Liabilities     0.15%    
Change in fair value of WDCO Share payable     (0.57%)   3.21%
Change in statutory rate         0.24%
Return To Provision     0.40%   (26.91%)
State Tax - Net of Federal Benefit     0.18%   (7.29%)
State Minimum Tax - Net of Federal Benefit     0.00%   0.02%
Chang in Valuation Allowance - State     (0.41%)   8.05%
Chang in Valuation Allowance - Federal     (0.78%)   31.92%
Net adjustments - Federal         3.30%
-Goodwill intangible DTA recognized as part of acquisition         27.98%
Income tax benefit     0.47%   (4.72%)