v3.26.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
SCHEDULE OF BASIC AND DILUTED NET INCOME (LOSS) PER SHARE OF COMMON STOCK

The following table reflects the calculation of basic and diluted net income (loss) per share of common stock (in dollars, except share amounts):

 

   June 30, 2026   June 30, 2025 
   For the year Ended 
   June 30, 2026   June 30, 2025 
Basic and diluted net income (loss) per share of Common Stock        
Numerator:        
Net income (loss)  $1,962,875   $5,750,293 
Denominator:          
Basic and diluted weighted average shares outstanding   125,017,197    5,987,645 
Basic and diluted net income (loss) per share of Common Stock  $0.02   $0.96 

SCHEDULE OF DILUTIVE INSTRUMENTS

Below is a summary of the dilutive instruments as of June 30, 2026 and 2025:

 

Description  June 30, 2026   June 30, 2025 
Convertible Securities (if-Converted):          
Sellers Notes       15,103,895 
Convertible notes       5,317,252 
Debenture   3,638,887    -  
Secured convertible note   14,538,961    49,230,040 
Subscription agreement       4,354,048 
Tau agreement       35,282 
Promissory note       6,215 
Total Convertible Securities Excluded   18,177,848    74,046,732 
           
Contingently issuable shares (Pending Stockholder Approval)          
Time-Based Stock Awards   1,400,000     
Performance-Based (Market Condition) Stock Awards   15,852,395     
Total contingently issuable shares– excluded   17,252,395     
           
Out-of-the Money Warrants:          
Public Warrants   10,062,500    10,062,500 
Private Warrants   5,553,125    5,553,125 
Secured convertible note warrants   600,000    600,000 
Warrant Liability   16,253,335     
Total Warrants excluded   32,468,960    16,215,625