Stock Options (Tables)

3 Months Ended

Sep. 30, 2024

2012 Employee Stock Option Plan

Stock Options

Schedule of plan activity

	2024				2023
			Weighted average				Weighted average
	Options		exercise price		Options		exercise price
Outstanding, beginning of year		363,036	$	21.47		521,580	$	19.37
Granted		—		—		—		—
Forfeited/Lapsed		—		—		—		—
Exercised		(2,000)	$	26.94		—		—
Outstanding, end of period		361,036	$	21.44		521,580	$	19.37
Exercisable, end of period		198,060	$	20.97		258,328	$	17.40
Weighted average fair value at grant date of options granted		n/a				n/a
Total intrinsic value of options exercised	$	35,000				n/a
Total intrinsic value of options outstanding	$	6,869,000			$	1,763,000
Total intrinsic value of options exercisable	$	3,860,000			$	1,358,000

Schedule of options outstanding

	Options outstanding				Options exercisable
		Weighted average
	Number	remaining	Weighted average		Number	Weighted average
Range of exercise prices	outstanding	contractual life	exercise price		exercisable	exercise price
$10.02 ‑ $26.94	361,036	6.90	$	21.44	198,060	$	20.97
	361,036	6.90	$	21.44	198,060	$	20.97

2012 Non-Employee Stock Option Plan

Stock Options

Schedule of plan activity

	2024				2023
			Weighted average				Weighted average
	Options		exercise price		Options		exercise price
Outstanding, beginning of year		20,400	$	14.39		20,400	$	14.39
Granted		—		—		—		—
Forfeited/Lapsed		—		—		—		—
Exercised		—		—		—		—
Outstanding, end of period		20,400	$	14.39		20,400	$	14.39
Exercisable, end of period		16,560	$	12.41		13,920	$	10.99
Weighted average fair value at grant date of options granted		n/a				n/a
Total intrinsic value of options exercised		n/a				n/a
Total intrinsic value of options outstanding	$	532,000			$	167,000
Total intrinsic value of options exercisable	$	465,000			$	159,000

Schedule of options outstanding

	Options outstanding				Options exercisable
		Weighted average	Weighted			Weighted
	Number	remaining	average exercise		Number	average exercise
Range of exercise prices	outstanding	contractual life	price		exercisable	price
$4.35 - $22.93	20,400	5.40	$	14.39	16,560	$	12.41
	20,400	5.40	$	14.39	16,560	$	12.41

2018 Non-Employee Stock Option Plan

Stock Options

Schedule of fair value and valuation assumptions

	2024	2023
Risk-free interest rates	n/a	n/a
Expected lives	n/a	n/a
Expected volatility	n/a	n/a
Expected dividend yields	n/a	n/a

Schedule of plan activity

	2024				2023
			Weighted average				Weighted average
	Options		exercise price		Options		exercise price
Outstanding, beginning of year		68,900	$	14.54		75,000	$	14.83
Granted		—		—		—		—
Forfeited/Lapsed		(4,000)	$	22.93		—		—
Exercised		—				—		—
Outstanding, end of period		64,900	$	14.02		75,000	$	14.83
Exercisable, end of period		59,500	$	13.21		50,720	$	12.87
Weighted average fair value at grant date of options granted		n/a				n/a
Total intrinsic value of options exercised		n/a				n/a
Total intrinsic value of options outstanding	$	1,716,000			$	570,000
Total intrinsic value of options exercisable	$	1,621,000			$	480,000

Schedule of options outstanding

	Options outstanding				Options exercisable
		Weighted average	Weighted			Weighted
	Number	remaining	average exercise		Number	average exercise
Range of exercise prices	outstanding	contractual life	price		exercisable	price
$8.10 - $22.93	64,900	5.35	$	14.02	59,500	$	13.21
	64,900	5.35	$	14.02	59,500	$	13.21

2020 Non-Employee Stock Option Plan

Stock Options

Schedule of fair value and valuation assumptions

	2024	2023
Risk-free interest rates	n/a	n/a
Expected lives	n/a	n/a
Expected volatility	n/a	n/a
Expected dividend yields	n/a	n/a

Schedule of options outstanding

	Options outstanding				Options exercisable
		Weighted average
	Number	remaining	Weighted average		Number	Weighted average
Range of exercise prices	outstanding	contractual life	exercise price		exercisable	exercise price
$11.40 - $30.71	51,900	7.29	$	23.00	34,140	$	21.42
	51,900	7.29	$	23.00	34,140	$	21.42

2022 Employee Stock Option Plan

Stock Options

Schedule of fair value and valuation assumptions

	2024	2023
Risk-free interest rates	n/a	n/a
Expected lives	n/a	n/a
Expected volatility	n/a	n/a
Expected dividend yields	n/a	n/a

Schedule of plan activity

	2024				2023
			Weighted average				Weighted average
	Options		exercise price		Options		exercise price
Outstanding, beginning of year		130,000	$	41.38		5,000		40.01
Granted		—		—		—		—
Forfeited/Lapsed		—		—		(5,000)	$	40.01
Exercised		—		—		—		—
Outstanding, end of period		130,000	$	41.38		—		—
Exercisable, end of period		26,000	$	41.38		—		—
Weighted average fair value at grant date of options granted		n/a				n/a
Total intrinsic value of options exercised		n/a				n/a
Total intrinsic value of options outstanding	$	189,000				n/a
Total intrinsic value of options exercisable	$	38,000				n/a

Schedule of options outstanding

	Options outstanding				Options exercisable
		Weighted average
	Number	remaining	Weighted average		Number	Weighted average
Range of exercise prices	outstanding	contractual life	exercise price		exercisable	exercise price
$21.60 - $49.39	130,000	9.56	$	41.38	26,000	$	41.38
	130,000	9.56	$	41.38	26,000	$	41.38