Income Tax (Tables)

12 Months Ended

Jun. 30, 2025

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of income tax expense (benefit) are as follows:

	June 30, 2025		June 30, 2024
Current:
Federal	$	1,935,372	$	1,779,079
State		1,050,770		821,531
		2,986,142		2,600,610
Deferred:
Federal		403,941		(513,740	)
State		98,514		(216,260	)
		502,455		(730,000	)
Total income tax expense	$	3,488,597	$	1,870,610

Schedule of Federal Income Tax Expense

Income tax expense differed from the amount computed using the U.S. federal income tax rate of 21% for June 30, 2025 and 2024 as follows:

	June 30, 2025			June 30, 2024
Statutory U.S. federal income tax	$	2,314,794		$	1,466,947
Non-deductible items		(123,961	)		57,841
Change in deferred items		417,037			(303,187	)
Provision to return		-			(151,584	)
State income taxes, net of federal benefit		769,790			821,531
Other		110,937			(20,938	)
Income tax expense	$	3,488,597		$	1,870,610

Schedule of Deferred Income Tax Assets and Liabilities

Significant components of the Company’s deferred income tax assets included in deferred income taxes, non-current on the balance sheets are as follows:

	June 30, 2025			June 30, 2024
Deferred tax assets:
Lease liability and deferred rent	$	4,492,549		$	72,000
Allowance for doubtful accounts		503,900			206,000
Accrued bonuses and vacation		582,994			492,000
Non-cash compensation		109,633			562,000
		5,689,076			1,332,000
Valuation allowance		-			-
Deferred tax assets		5,689,076			1,332,000
Deferred tax liability:
Right of use asset		(4,503,369	)
Property and equipment and intangible assets		(790,161	)		(434,000	)
Deferred tax liability		(5,293,530	)		(434,000	)
Net deferred tax asset	$	395,546		$	898,000