INCOME TAXES (Details) - USD ($) |
6 Months Ended | 12 Months Ended | ||
|---|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Jun. 30, 2025 |
Jun. 30, 2024 |
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| INCOME TAXES | ||||
| Income tax benefit at federal statutory rate (21%) | $ 66,458 | $ 111,238 | $ 196,894 | |
| State income tax benefit, net of federal effect | 22,101 | 36,992 | 65,478 | |
| Permanent differences and other | 0 | (16,969) | (85,548) | |
| Temporary differences | 35,178 | 2,261 | 22,824 | |
| Change in valuation allowance | 123,737 | 129,000 | 154,000 | |
| Income tax provision | $ 0 | $ 0 | $ 0 | $ 0 |
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- References No definition available.
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- References No definition available.
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- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to foreign income tax expense (benefit). Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to state and local income tax expense (benefit). Reference 1: http://www.xbrl.org/2003/role/exampleRef
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