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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Dec. 31, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of Revenue Recognition

 

 

2024

 

 

2023

 

Digital asset mining

 

$-

 

 

$1,728,108

 

Commissions

 

 

133,272

 

 

 

-

 

Online sales, net

 

 

9,589

 

 

 

-

 

 

 

$142,861

 

 

$1,728,108

 

 

 

2024

 

 

2023

 

Digital asset mining

 

$-

 

 

$2,787,172

 

Commissions

 

 

133,272

 

 

 

-

 

Online sales, net

 

 

10,737

 

 

 

 

 

 

 

$144,009

 

 

$2,787,172

 

Schedule of Computation of Diluted Earnings Per Share

 

 

Three Months Ended

December 31,

 

 

 

2024

 

 

2023

 

Weighted average convertible preferred stock

 

 

13,233,588

 

 

 

14,004,088

 

 

 

Six Months Ended

December 31,

 

 

 

2024

 

 

2023

 

Weighted average convertible preferred stock

 

 

13,233,588

 

 

 

12,358,688

 

Schedule of Measured at Fair Value on a Recurring Basis

 

 

Fair value measured as of December 31, 2024

 

 

 

Total carrying value

 

 

Level 1 

 

 

Level 2 

 

 

Level 3 

 

Bitcoin (see NOTE 4)

 

$537,732

 

 

$537,732

 

 

$-

 

 

$-

 

 

 

Fair value measured as of June 30, 2024

 

 

 

Total carrying value

 

 

Level 1 

 

 

Level 2 

 

 

Level 3 

 

Bitcoin (see NOTE 4)

 

$1,714,076

 

 

$1,714,076

 

 

$-

 

 

$-