| SCHEDULE OF CASH AND CASH EQUIVALENTS AND INVESTMENTS |
The
Company’s money market funds are categorized as Level 1 within the fair value hierarchy. As of March 31, 2026 and June 30, 2025,
the Company’s cash and cash equivalents were as follows:
SCHEDULE OF CASH AND CASH EQUIVALENTS AND INVESTMENTS
| | |
As of March 31, 2026 | |
| | |
Cost | | |
Unrealized
Gain
(Loss) | | |
Fair
Value | | |
Cash
and
Cash
Equivalents | |
| Cash | |
$ | 214,484 | | |
$ | - | | |
| - | | |
$ | 214,484 | |
| Level 1: | |
| | | |
| | | |
| | | |
| | |
| Money market funds | |
| 1,936,836 | | |
| - | | |
$ | 1,936,836 | | |
| 1,936,836 | |
| Total cash and cash equivalents | |
$ | 2,151,320 | | |
$ | - | | |
$ | 1,936,836 | | |
$ | 2,151,320 | |
| | |
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, 2025, the Company’s contingent consideration liability balance was as follows:
| | |
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 - BLI | |
| 7,324,900 | | |
| (2,997,894 | ) | |
| (2,843,423 | ) | |
| 1,483,583 | | |
| 1,483,583 | |
| Contingent consideration - XRT | |
| - | | |
| (499,288 | ) | |
| 499,288 | | |
| - | | |
| - | |
| Total contingent consideration | |
$ | 7,324,900 | | |
$ | (2,997,894 | ) | |
$ | (2,843,423 | ) | |
$ | 1,483,583 | | |
$ | 1,483,583 | |
|