Income Taxes (Tables)

12 Months Ended

Jun. 30, 2023

Income Taxes

Schedule of components of income tax benefit (provision) [Table Text Block]

		2023			2022
Expected tax benefit	$	1,044,407		$	838,554
State taxes, net of federal tax benefit		156,392			125,854
Valuation allowance		(1,173,848	)		(939,878	)
Incentive stock options		(22,330	)		(23,551	)
Other, net		(4,621	)		(978	)
	$	-		$	-

Schedule Of deferred income tax assets and (liabilities) [Table Text Block]

		2023			2022
Net deferred income tax assets (liabilities):
Inventory capitalization for income tax purposes	$	43,155		$	72,773
Inventory reserve		120,153			91,016
Accrued employee benefit reserve		43,088			60,773
Warranty reserve		28,016			47,321
Accrued bonus and deferred payroll tax		-			136,384
Interest expense limitation		233,416			203,342
Allowance for doubtful accounts and other		85,351			114,130
Property and equipment, principally due to differences in depreciation		27,883			(34,830	)
Research and development credit carryover		574,022			467,701
Deferred gain on sale lease-back		224,777			258,790
Operating loss carry forwards		4,719,831			3,585,760
Valuation allowance		(6,104,053	)		(5,003,159	)
Capitalized research and development		4,361			-
Total deferred income tax assets (liabilities)	$	-		$	-