INCOME (LOSS) PER COMMON AND COMMON STOCK EQUIVALENT SHARE

3 Months Ended

Sep. 30, 2025

INCOME (LOSS) PER COMMONN AND COMMON STOCK EQUIVALENT SHARE [Abstract]

INCOME (LOSS) PER COMMON AND COMMON STOCK EQUIVALENT SHARE

7. INCOME (LOSS) PER COMMON AND COMMON STOCK EQUIVALENT SHARE

Basic income (loss) per common share is computed based on the weighted-average number of common shares outstanding. Diluted income (loss) per common share is calculated assuming the exercise of stock options except where the result would be anti-dilutive. The following table reconciles the numerator and denominator used to calculate basic and diluted income (loss) per share:

	Three Months Ended September 30,
	2025		2024
Numerator
Net income (loss)	$	243,729	$	(419,535)
Denominator
Weighted average shares, basic		9,456,438		9,310,002
Dilutive effect of stock compensation awards (1)		81,379		—
Diluted shares		9,537,817		9,310,002
Net income (loss) attributable to common shareholders per share:
Basic	$	0.03	$	(0.05)
Diluted	$	0.03	$	(0.05)

(1) Excludes 477,043 weighted average stock options during the three months ended September 30, 2024 as the impact of such awards was anti-dilutive. For the three months ended September 30, 2025, no stock options were anti-dilutive.