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ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($)
12 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Schedule of Effective Income Tax Rate Reconciliation [Abstract]    
Book income (loss) tax effected $ 54,300 $ 8,900
Depreciation (5,900) 6,200
Nondeductible expenses 18,600 9,300
Inventory reserve 6,900 5,400
Deferred revenue 2,900 (1,500)
R&D Section 6765 Addback 600 0
Related party accruals 3,700 (3,000)
Loss on asset impairment 300 3,800
Valuation allowance (81,400) (29,100)
$ 0 $ 0