Inventories

6 Months Ended

Dec. 31, 2023

Inventory Disclosure [Abstract]

Inventories

3. Inventories

The Company’s inventory as of December 31, 2023 and June 30, 2023 relates to the lithium-ion battery recycling operations and was comprised of raw materials in the form of battery feedstock and finished goods in the form of black mass and other metals. Inventories are valued at the lower of average cost or net realizable value. The carrying value of inventory includes those costs to acquire battery feedstock and any related carrying and processing costs incurred by the Company.

	December 31, 2023		June 30, 2023
Raw materials	$	546,455	$	125,204
Finished goods		67,985		-
	$	614,441	$	125,204