INCOME TAXES (Tables)

12 Months Ended

Jun. 30, 2026

INCOME TAXES

Schedule of income tax provision (benefit)

		Year Ended June 30, 2026				Year Ended June 30, 2025
Current:
Federal		$	—			$	—
State			—				—
Foreign			—				—
Total current			—				—
Deferred:
Federal			—				—
State			—				—
Foreign			—				—
Total deferred			—				—
Total income tax provision (benefit)		$	—			$	—

Schedule of reconcilation of statutory rate to effective rate

		Year Ended June 30, 2026								Year Ended June 30, 2025
		Amount				Rate				Amount				Rate
Expected (provision) benefit at the U.S. federal statutory rate		$	(179,781	)			(21.0	)%		$	281,816				21.0	%
State and local income taxes, net of federal benefit			—				—				—				—
Foreign tax differential			—				—				—				—
Non-deductible amortization of debt discount			(88,310	)			(10.3	)%			(14,111	)			(1.1	)%
Non-taxable change in fair value of derivative liabilities			56,992				6.6	%			7,090				0.5	%
Non-deductible stock-based compensation			(73,952	)			(8.6	)%			(80,695	)			(6.0	)%
Non-taxable gain on extinguishment and settlement of debt			613,831				71.7	%			152,262				11.4	%
Non-deductible expenses and other			—				—				—				—
True-up of prior-year net operating loss estimate			—				—				56,638				4.2	%
Change in valuation allowance			(328,780	)			(38.4	)%			(403,000	)			(30.0	)%
Income tax provision		$	—			— %				$	—			— %

Schedule of reconciliation of income (loss) to taxable loss

		2026				2025
Net income (loss) per books		$	856,102			$	(1,341,979	)
Permanent differences:
Amortization of debt discount			420,524				67,194
Change in fair value of derivative liabilities			(271,391	)			(33,761	)
Stock-based compensation			352,150				384,260
Gain on extinguishment and settlement of debt			(2,923,004	)			(725,059	)
Total permanent differences			(2,421,721	)			(307,366	)
Taxable loss		$	(1,565,619	)		$	(1,649,345	)

Schedule of deferred tax assets

		June 30, 2026				June 30, 2025
Net operating loss carryforwards		$	9,147,780			$	8,819,000
Other			—				—
Total deferred tax assets			9,147,780				8,819,000
Valuation allowance			(9,147,780	)			(8,819,000	)
Net deferred tax assets		$	—			$	—