REVENUE RECOGNITION

12 Months Ended

Jun. 30, 2025

REVENUE RECOGNITION [Abstract]

REVENUE RECOGNITION

3.    REVENUE RECOGNITION

The Company disaggregates its net sales by geographical location as it believes it best depicts how the nature, timing and uncertainty

of net sales and cash flows are affected by economic factors. The following table summarizes net sales by geographical location:

	2025		2024
United States	$	8,968,799	$	9,795,438
Export		3,655,371		2,469,631
Net Sales	$	12,624,170	$	12,265,069

Deferred revenue relates primarily to consumer and customer warranties. These constitute future performance obligations, and the Company defers revenue related to these future performance obligations. Effective July 1, 2023, the Company increased its deferral rates from 2.4% to 3% for domestic sales and decreased its deferral rate from 10% to 8% for export sales to reflect recent warranty experience. The Company recognized revenue, which was included in the deferred revenue liability at the beginning of the periods, of $230,192 and $308,851 in the years ended June 30, 2025 and 2024, respectively, for performance obligations related to consumer and customer warranties. The deferred revenue liability was $422,303 as of June 30, 2023. The Company estimates that the deferred revenue performance obligations are satisfied within 1 to 3 years and therefore uses the same time frame for recognition of the deferred revenue.