FINANCIAL INSTRUMENTS (Tables)

6 Months Ended

Dec. 31, 2024

Investments, All Other Investments [Abstract]

SCHEDULE OF CASH AND CASH EQUIVALENTS AND INVESTMENTS

The Company’s money market funds are categorized as Level 1 within the fair value hierarchy. As of December 31, and June 30, 2024, the Company’s cash and cash equivalents were as follows:

	As of December 31, 2024
	Cost		Unrealized Gain (Loss)		Fair Value		Cash and Cash Equivalents
Cash	$	208,030	$	-			$	208,030
Level 1:
Money market funds		8,237,258		-	$	8,237,258		8,237,258
Total cash and cash equivalents	$	8,445,288	$	-	$	8,237,258	$	8,445,288

	As of June 30, 2024
	Cost		Unrealized Gain (Loss)		Fair Value		Cash and Cash Equivalents
Cash	$	109,659	$	-			$	109,659
Level 1:
Money market funds		1,738,636		-	$	1,738,636		1,738,636
Total cash and cash equivalents	$	1,848,295	$	-	$	1,738,636	$	1,848,295

SCHEDULE OF FAIR VALUE OF CONTINGENT CONSIDERATION

As of December 31, 2024, the Company’s contingent consideration liabilities, current and non-current balances were as follows:

	As of December 31, 2024
	Contingent Consideration at Purchase Date		Consideration Paid			Changes in Fair Value			Fair Value		Contingent Consideration
Level 3:
Contingent consideration, current - BLI		1,264,200		-			1,678,451			2,942,651		2,942,651
Contingent consideration, current - XRT		-		(499,288	)		499,288			-		-
Total contingent consideration, current portion	$	1,264,200	$	-		$	1,678,451		$	2,942,651	$	2,942,651
Level 3:
Contingent consideration, non-current - BLI		6,060,700		(1,497,894	)		(4,562,806	)		-		-
Total contingent consideration, net of current portion	$	6,060,700	$	(1,497,894	)	$	(4,562,806	)	$	-	$	-

As of June 30, 2024, the Company’s contingent consideration liabilities current and non-current balances were as follows:

	As of June 30, 2024
	Contingent Consideration at Purchase Date		Consideration Paid			Changes in Fair Value			Fair Value		Contingent Consideration
Level 3:
Contingent consideration, current - BLI	$	1,264,200	$	-		$	167,561		$	1,431,761	$	1,431,761
Contingent consideration, current - XRT		-		(499,288	)		535,002			35,714		35,714
Total contingent consideration, current portion	$	1,264,200	$	(499,288	)	$	702,563		$	1,467,475	$	1,467,475
Level 3:
Contingent consideration, non-current - BLI	$	6,060,700	$	(1,497,894	)	$	(3,149,110	)	$	1,413,696	$	1,413,696
Total contingent consideration, net of current portion	$	6,060,700	$	1,497,894		$	3,149,110		$	1,413,696	$	1,413,696