SEGMENT INFORMATION	6 Months Ended
	Dec. 31, 2025
SEGMENT INFORMATION [Abstract]
SEGMENT INFORMATION	10.   SEGMENT INFORMATION The Company has a single reportable segment, the design, manufacture and sale of headphones and related accessories, which reflects the manner in which the Company’s Chief Executive Officer, who is the Company’s chief operating decision maker (“CODM”), regularly reviews financial information to manage the business, allocate resources and assess performance. The headphones are sold through retailers and distributors both domestically and internationally, as well as direct-to-consumer. The CODM regularly reviews revenue, certain significant expense categories, net income and select balance sheet items in evaluating segment performance. The significant segment expense categories and other segment items provided to the CODM and included in the measure of segment profit or loss are presented below. Three Months Ended Six Months Ended December 31, December 31, 2025 2024 2025 2024Net sales $ 2,861,379 $ 3,557,086 $ 6,932,157 $ 6,758,954Cost of goods sold 2,030,573 2,152,129 4,472,659 4,181,071Gross profit margin 29.0% 39.5% 35.5% 38.1%Selling, general and administrative expenses: New product certification and compliance testing 14,619 3,229 27,651 90,970Legal and professional expense 418,239 273,411 647,373 557,302Deferred compensation expense (income) 59,364 (62,710) 220,249 134,665Other selling, general and administrative expenses 1,353,162 1,332,811 2,624,843 2,573,863Selling, general and administrative expenses 1,845,384 1,546,741 3,520,116 3,356,800Net income (loss) (565,407) 94,142 (321,678) (325,393) Segment net income (loss) includes interest income, other income, interest expense and income taxes. The CODM also reviews the following balance sheet items at period-end as part of performance monitoring and resource allocation decisions: As of December 31, 2025 June 30, 2025Cash and cash equivalents $2,464,838 $2,807,797Short term investments 13,005,592 12,879,882Long term investments 3,994,317 4,000,774Inventories 4,838,377 4,885,067Total segment assets 36,769,678 37,184,609 The Company applied the provisions of ASU 2023-07 retrospectively and has included comparative information for the three and six months ended December 31, 2024 for statement of operations items. Because the Company operates as a single reportable segment, the amounts above reconcile directly to the corresponding condensed consolidated financial statement line items. There was no impact on previously reported consolidated net income, financial position or cash flows.