| SCHEDULE OF CASH AND CASH EQUIVALENTS AND INVESTMENTS |
SCHEDULE OF CASH AND CASH EQUIVALENTS AND INVESTMENTS
| | |
As
of June 30, 2025 | |
| | |
Cost | | |
Unrealized
Gain (Loss) | | |
Fair
Value | | |
Cash
and Cash Equivalents | |
| Cash | |
$ | 130,288 | | |
$ | - | | |
| - | | |
$ | 130,288 | |
| Level
1: | |
| | | |
| | | |
| | | |
| | |
| Money
market funds | |
| 6,702,437 | | |
| - | | |
$ | 6,702,437 | | |
| 6,702,437 | |
| Total
cash and cash equivalents | |
$ | 6,832,725 | | |
$ | - | | |
$ | 6,702,437 | | |
$ | 6,832,725 | |
| | |
As
of June 30, 2024 | |
| | |
Cost | | |
Unrealized
Gain (Loss) | | |
Fair
Value | | |
Cash
and Cash Equivalents | |
| Cash | |
$ | 109,659 | | |
$ | - | | |
| - | | |
$ | 109,659 | |
| Level
1: | |
| | | |
| | | |
| | | |
| | |
| Money
market funds | |
| 1,738,636 | | |
| - | | |
$ | 1,738,636 | | |
| 1,738,636 | |
| Total
cash and cash equivalents | |
$ | 1,848,295 | | |
$ | - | | |
$ | 1,738,636 | | |
$ | 1,848,295 | |
|
| SCHEDULE OF FAIR VALUE OF CONTINGENT CONSIDERATION |
As
of June 30, 2025, the Company’s contingent consideration liabilities, current and non-current balances were as follows:
SCHEDULE
OF FAIR VALUE OF CONTINGENT CONSIDERATION
| | |
Contingent
Consideration at Purchase Date | | |
Consideration
Paid | | |
Changes
in Fair Value | | |
Fair
Value | | |
Contingent
Consideration | |
| | |
As
of June 30, 2025 | |
| | |
Contingent
Consideration at Purchase Date | | |
Consideration
Paid | | |
Changes
in Fair Value | | |
Fair
Value | | |
Contingent
Consideration | |
| Level
3: | |
| | | |
| | | |
| | | |
| | | |
| | |
| Contingent
consideration, current - BLI | |
| 1,264,200 | | |
| (1,264,200 | ) | |
| 1,483,583 | | |
| 1,483,583 | | |
| 1,483,583 | |
| Contingent
consideration, current - XRT | |
| - | | |
| (499,288 | ) | |
| 499,288 | | |
| - | | |
| - | |
| Total
contingent consideration, current portion | |
$ | 1,264,200 | | |
$ | (1,264,200 | ) | |
$ | 1,483,583 | | |
$ | 1,483,583 | | |
$ | 1,483,583 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Level
3: | |
| | | |
| | | |
| | | |
| | | |
| | |
| Contingent
consideration, non-current - BLI | |
| 6,060,700 | | |
| (1,733,694 | ) | |
| (4,327,006 | ) | |
| - | | |
| - | |
| Total
contingent consideration, net of current portion | |
$ | 6,060,700 | | |
$ | (1,733,694 | ) | |
$ | (4,327,006 | ) | |
$ | - | | |
$ | - | |
As
of June 30, 2024, the Company’s contingent consideration liabilities current and non-current balances were as follows:
| | |
Contingent
Consideration at Purchase Date | | |
Consideration
Paid | | |
Changes
in Fair Value | | |
Fair
Value | | |
Contingent
Consideration | |
| | |
As
of June 30, 2024 | |
| | |
Contingent
Consideration at Purchase Date | | |
Consideration
Paid | | |
Changes
in Fair Value | | |
Fair
Value | | |
Contingent
Consideration | |
| Level
3: | |
| | | |
| | | |
| | | |
| | | |
| | |
| Contingent
consideration, current - BLI | |
$ | 1,264,200 | | |
$ | - | | |
$ | 167,561 | | |
$ | 1,431,761 | | |
$ | 1,431,761 | |
| Contingent
consideration, current - S5D | |
| 2,060,300 | | |
| (1,359,001 | ) | |
| (701,299 | ) | |
| - | | |
| - | |
| Contingent
consideration, current - XRT | |
| - | | |
| (499,288 | ) | |
| 535,002 | | |
| 35,714 | | |
| 35,714 | |
| Total
contingent consideration, current portion | |
$ | 3,324,500 | | |
$ | (1,858,289 | ) | |
$ | 1,264 | | |
$ | 1,467,475 | | |
$ | 1,467,475 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Level
3: | |
| | | |
| | | |
| | | |
| | | |
| | |
| Contingent
consideration, non-current - BLI | |
$ | 6,060,700 | | |
$ | (1,497,894 | ) | |
$ | (3,149,110 | ) | |
$ | 1,413,696 | | |
$ | 1,413,696 | |
| Contingent
consideration, non-current - S5D | |
| 7,108,900 | | |
| (2,857,143 | ) | |
| (4,251,757 | ) | |
| - | | |
| - | |
| Total
contingent consideration, net of current portion | |
$ | 13,169,600 | | |
$ | (4,355,037 | ) | |
$ | (7,400,867 | ) | |
$ | 1,413,696 | | |
$ | 1,413,696 | |
|