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INCOME TAX (Tables)

12 Months Ended

Jun. 30, 2025

Income Tax Disclosure [Abstract]

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The components of net deferred taxes are as follows:

 SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

		June 30, 2025				June 30, 2024
		Year Ended June 30,
		June 30, 2025				June 30, 2024
Deferred tax assets:
Net operating loss - U.S.		$	5,206,430			$	4,182,278
Net operating loss - Foreign			7,293,562				6,090,380
Operating lease liabilities			18,342				-
Employee benefits			275,950				118,132
Inventory adjustments			-				(1,124	)
Foreign exchange			(80,599	)			31,902
Deferred tax assets			12,713,685				10,421,568
Less: valuation allowance			(12,698,469	)			(10,421,568	)
Deferred tax assets after valuation allowance			15,216				-
Deferred tax liabilities:
Operating lease right-of-use assets			(15,216	)			-
Deferred tax liabilities			(15,216	)			-
Net deferred tax asset		$	-			$	-

SCHEDULE OF PROVISION FOR INCOME TAXES

Our statutory income tax rate is expected to be approximately 21%. The provision for income taxes consisted of the following:

 SCHEDULE OF PROVISION FOR INCOME TAXES

		2025				2024
		Year Ended June 30,
		2025				2024
Current		$	-			$	-
Deferred			-				-
Total		$	-			$	-

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

A reconciliation of statutory tax rates to effective tax rates were as follows in each of the periods presented:

 SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

		2025				2024
		Year Ended June 30,
		2025				2024
Federal income taxes at statutory rate			21.0	%			21.0	%
Different tax rate of subsidiary			0.8	%			1.1	%
Permanent differences			(4.2	)%			(2.8	)%
Cumulative adjustment to deferred taxes			4.2	%			(9.1	)%
Return to provision			(0.7)	%			0.0	%
Change in state tax rates and other			0.4	%			(0.2	)%
Change in valuation allowance			(21.5	)%			(10.0	)%
Effective tax rate			-	%			-	%

SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE (BENEFIT)

Deferred tax assets and liabilities reflect the net tax effects of (a) temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes and (b) operating loss and tax credit carryforwards. Significant components of our deferred tax assets and liabilities were as follows for each of the dates presented:

 SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE (BENEFIT)

		2025				2024
		Year Ended June 30,
		2025				2024
U.S. federal statutory rate applies to pretax income (loss)		$	(2,227,026	)		$	(1,848,116	)
Different tax rate of subsidiary			(82,675	)			(99,401	)
Permanent differences			444,887				246,168
Cumulative adjustment to deferred taxes			(444,694	)			797,234
Return to provision			74,111				-
Change in state tax rates and other			(41,504	)			13,250
Change in valuation allowance			2,276,901				890,865
Total income tax provision (benefit)		$	-			$	-

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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
-Publisher FASB
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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.

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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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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