INCOME TAXES (Tables)

12 Months Ended

Jun. 30, 2023

Income Tax Disclosure [Abstract]

Schedule of effective income tax rate reconciliation

	2023		2022
Income tax expense (benefit) at federal statutory rate		(21.0)%		(21.0)%
Increase (decrease) in tax resulting from:
State taxes, net of federal benefit		(5.8)%		(7.1)%
Change in valuation allowance		(23.3)%		22.6%
Stock based compensation		176.0%		26.9%
Net Operating Loss Utilization		5.0%		–
Revaluation of contingent earn out liability		(135.2)%		(21.8)%
Nondeductible items		5.6%		0.3%
Effective tax rate		1.3%		(0.1)%

Schedule of deferred tax assets and liabilities

	2023			2022
Deferred tax assets:
Net operating loss carry forwards	$	2,617,000		$	2,640,000
Tax credit carry forwards		247,000			164,000
Reserves and accruals not yet deducted for tax purposes		407,000			512,000
Total deferred tax assets		3,271,000			3,316,000
Valuation allowance		(3,271,000	)		(3,316,000	)
Net deferred tax asset	$	–		$	–