XML 27 R18.htm IDEA: XBRL DOCUMENT
v3.23.3

BUSINESS ACTIVITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 3 Months Ended
--- | ---
Sep. 30, 2023
BUSINESS ACTIVITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Schedule of revenue recognized included in contract liability | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Contract Liabilities ($ in Thousands) |  | September 30, 2023 |  | June 30, 2023
Customer deposits | ​ | $ | 2,153 | ​ | $ | 3,169
Unearned warranty revenue | ​ |  | 12 | ​ |  | 26
Customer refunds | ​ | ​ | 383 | ​ | ​ | 139
Total contract liabilities | ​ | $ | 2,548 | ​ | $ | 3,334
Summary of disaggregation of revenue | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the three months ended
Disaggregation of Revenue (in 000’s): |  | September 30, 2023 |  | September 30, 2022
Equipment upon delivery (point in time) | ​ | $ | 6,557 | ​ | $ | 5,714
Installation (point in time) | ​ |  | 60 | ​ |  | 126
Software and services (over time) | ​ |  | 18 | ​ |  | 12
Total revenues | ​ | $ | 6,635 | ​ | $ | 5,852
Summary of deferred tax assets and liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Deferred Tax Assets (Liabilities)
​ | ​ | September 30, 2023 |  | June 30, 2023
Inventory reserve | ​ | $ | 181 | ​ | $ | 163
Accumulated depreciation | ​ |  | (6) | ​ |  | (5)
Accumulated goodwill amortization | ​ |  | 67 | ​ |  | (13)
Accumulated intangible amortization | ​ |  | 129 | ​ | ​ | 130
Unrealized loss on investments | ​ |  | — | ​ | ​ | 68
Deferred rent | ​ |  | 4 | ​ |  | 4
Warranty reserve | ​ |  | 3 | ​ |  | 7
Stock compensation | ​ |  | 68 | ​ | ​ | 68
Net operating loss carryforward | ​ |  | 974 | ​ | ​ | 1,097
Allowance for doubtful accounts | ​ |  | 36 | ​ |  | 36
Net | ​ | ​ | 1,456 | ​ | ​ | 1,555
Valuation allowance | ​ |  | (1,456) | ​ |  | (1,555)
Total | ​ | $ | — | ​ | $ | —
Summary of warranty liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, | ​ | June 30,
​ |  | 2023 | ​ | 2023
Product warranty liability beginning of period | ​ | $ | 53 | ​ | $ | 55
Accruals for warranties issued | ​ |  | 61 | ​ |  | 162
Change in estimates | ​ |  | - | ​ |  | -
Settlements made | ​ |  | (53) | ​ |  | (164)
Product warranty liability end of the period | ​ | $ | 61 | ​ | $ | 53

X
- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 8 -URI https://asc.fasb.org/extlink&oid=126907703&loc=d3e12565-110249 + Details
Name: | us-gaap_ScheduleOfProductWarrantyLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration