OTHER ASSETS

12 Months Ended

Jun. 30, 2026

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

OTHER ASSETS

NOTE 8 – OTHER ASSETS

Other assets consist of the following as of June 30:

SCHEDULE OF OTHER ASSETS, NET

		2026				2025
Accounts receivable, net		$	490,000			$	525,000
Prepaid expenses			702,000				874,000
Miscellaneous assets			921,000				741,000
Prepaid taxes			-				49,000
Total other assets		$	2,113,000			$	2,189,000

Accounts receivable from the Hotel and rental property customers are carried at cost less allowance for credit losses measured under ASC 326 (CECL) using historical loss experience, current conditions, and reasonable and supportable forecasts. As of June 30, 2026, and 2025, the accounts receivable was $993,000 and $1,297,000, respectively, with related allowance of $503,000 and $772,000 at June 30, 2026 and 2025, respectively.