| Summary of Segment Information |
The CODM regularly reviews revenue, certain significant expense categories, net income and select balance sheet items in evaluating segment performance. The significant segment expense categories and other segment items provided to the CODM and included in the measure of segment profit or loss are presented below. | | | | | | | Years Ended June 30, | | 2026 | | 2025 | Net sales | | $ | 13,020,773 | | $ | 12,624,170 | Cost of goods sold | | | 7,568,362 | | | 7,850,572 | Gross profit margin | | | 41.9% | | | 37.8% | Selling, general and administrative expenses: | | | | | | | New product certification and compliance testing | | | 54,376 | | | 226,719 | Legal and professional expense | | | 1,132,874 | | | 999,359 | Deferred compensation expense | | | 235,831 | | | 133,330 | Other selling, general and administrative expenses | | | 5,541,781 | | | 5,151,313 | Selling, general and administrative expenses | | | 6,964,862 | | | 6,510,721 | Net loss | | | (391,464) | | | (874,831) |
Segment net loss includes interest income, other income, interest expense and income taxes. The CODM also reviews the following balance sheet items at period-end as part of performance monitoring and resource allocation decisions: | | | | | | | As of June 30, | | 2026 | | 2025 | Cash and cash equivalents | | $ | 3,020,840 | | $ | 2,807,797 | Available-for-sale investments, at fair value | | | 16,803,056 | | | — | Short term investments held-to-maturity, at amortized cost | | | — | | | 12,879,882 | Long term investments held to maturity, at amortized cost | | | — | | | 4,000,774 | Inventories | | | 4,592,090 | | | 4,885,067 | Total segment assets | | | 36,658,764 | | | 37,184,609 |
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