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INVESTMENT IN MARKETABLE SECURITIES
9 Months Ended
Mar. 31, 2026
Investments, Debt and Equity Securities [Abstract]  
INVESTMENT IN MARKETABLE SECURITIES

NOTE 6 – INVESTMENT IN MARKETABLE SECURITIES

 

The Company’s investment in marketable securities consists primarily of corporate equity securities. From time to time, the Company may also invest in income-producing securities, including equity securities of real estate-based companies and REITs.

 

As of March 31, 2026, and June 30, 2025, all of the Company’s marketable equity securities are measured at fair value with changes recognized in earnings in accordance with ASC 321. Unrealized gains and losses on these investments are included in earnings in the period of change. The portfolio is held in a brokerage account and may be subject to margin; see Note 2 for amounts presented net of margin balances.

 

The following table summarizes the Company’s marketable equity securities, measured at fair value, as of March 31, 2026 and June 30, 2025:

  

 
Investment
 
 
 
Cost
 
 
 
 
Gross
Unrealized Gain
 
 
 
 
Gross
Unrealized Loss
 
 
 
 
Net
Unrealized Gain
 
 
 
 
Fair
Value
 
 
As of March 31, 2026                         
Corporate Equities  $888,000  $220,000   $(12,000)  $208,000   $1,096,000 
As of June 30, 2025                         
Corporate Equities  $790,000   $180,000   $(1,000)  $179,000   $969,000 

 

In the table above, cost represents the original purchase cost and gross unrealized gains and losses represent the difference between cost and fair value as of each balance sheet date. Amounts discussed in Note 2 are presented net of margin balances, if any.

 

The following tables present realized and unrealized gains (losses) on marketable securities for the three and nine months ended March 31, 2026 and 2025, respectively:

  

For the three months ended March 31,  2026   2025 
Realized loss on marketable securities, net  $(2,000)  $(74,000)
Unrealized loss on marketable securities, net   (47,000)   (1,023,000)
Net loss on marketable securities  $(49,000)  $(1,097,000)

 

For the nine months ended March 31,  2026   2025 
Realized gain (loss) on marketable securities, net  $19,000   $(330,000)
Unrealized gain (loss) on marketable securities, net   29,000    (1,236,000)
Net gain (loss) on marketable securities  $48,000   $(1,566,000)