v3.25.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Jun. 30, 2025
Accounting Policies [Abstract]  
Schedule of financial information by geographic area
          
   Fiscal Years Ended June 30, 
Net sales:  2025   2024 
North America  $46,081,244   $30,699,727 
Asia   5,657    96,963 
Totals  $46,086,901   $30,796,690 
Schedule of consolidated financial statements
          
   Fiscal Years Ended June 30, 
Items:  2025   2024 
Net sales  $46,086,901   $30,796,690 
Cost of goods sold   (38,171,832)   (27,288,340)
Selling, general, and administrative expenses   (6,676,078)   (6,041,355)
Research and development expenses   (4,102,660)   (3,406,750)
Other segment items   2,723,240    1,773,084 
Net loss  $(140,429)  $(4,166,671)
Schedule of long-lived assets, net
          
   Fiscal Years Ended June 30, 
Long-lived assets, net (property and equipment and intangible assets):  June 30, 2025   June 30, 2024 
North America  $929,173   $1,218,139 
Asia   157,821    206,426 
Totals  $1,086,994   $1,424,565 
Schedule of trade receivables
        
   June 30, 2025   June 30, 2024 
Accounts Receivable, net  $1,330,504   $1,155,060 
Schedule of contract liabilities
          
   June 30, 2025   June 30, 2024 
Undelivered products  $125,300   $158,771 
Accrued marketing development funds   673,205     
Totals  $798,505   $158,771 
Schedule of estimated useful lives
   
Machinery   6 years
Office equipment   5 years
Molds   3~6 years
Vehicles   5 years
Computers and software   5 years
Furniture and fixtures   7 years
Facilities improvements   5 years or life of the lease, whichever is shorter
Schedule of definite lived intangible assets
                               
Definite lived intangible assets:   Expected Life  

Average

Remaining

life

 

Gross

Intangible

Assets

   

Less Accumulated

Amortization

   

Net Intangible

Assets

 
Technology in progress   Not Applicable       452,676             452,676  
Software   5 years   0.9 years     448,922       355,600       93,322  
Patents   10 years   6.0 years     79,519       31,679       47,840  
Certifications & licenses   3 years   1.3 years     3,166,828       2,746,554       420,274  
Total as of June 30, 2025           $ 4,147,945       3,133,833       1,014,112  

 

The definite lived intangible assets consisted of the following as of June 30, 2024:

                                 
Definite lived intangible assets:   Expected Life  

Average

Remaining

life

 

Gross

Intangible

Assets

   

Less Accumulated

Amortization

   

Net Intangible

Assets

 
Complete technology   3 years       18,397       18,397        
Technology in progress   Not Applicable                    
Software   5 years   1.6 years     489,992       365,526       124,466  
Patents   10 years   6.7 years     67,373       27,345       40,028  
Certifications & licenses   3 years   1.4 years     3,924,007               2,778,875       1,145,132  
Total as of June 30, 2024           $ 4,499,769              3,190,143       1,309,626  
Schedule of amortization expenses of the definite lived intangible assets
                                   
    FY2026     FY2027     FY2028     FY2029     FY2030     Thereafter  
Total   $ 431,600     $ 74,904     $ 37,249     $ 17,683     $     $