BUSINESS COMBINATIONS (Tables)

3 Months Ended

12 Months Ended

Sep. 30, 2021

Jun. 30, 2021

Business Combination and Asset Acquisition [Abstract]

Schedule of Assets Acquired and Liabilities Assumed in Business Combination

BUSINESS COMBINATIONS

Item	Amount
Cash in bank	$	118,774
Accounts receivable		384,222
Prepayments/deposits		1,372
Inventories		509,796
Operating lease right of use asset		201,699
Plant, property and equipment		401,681
Intangible assets		134,965
Goodwill		127,683
Deferred tax liability		(68,061	)
Assumed lease liabilities		(201,699	)
Accounts payable and accrued expenses		(376,112	)
Total Purchase Price	$	1,234,320

Item	Amount
Cash in bank	$	118,774
Accounts receivable		384,222
Prepayments/deposits		1,372
Inventories		509,796
Operating lease right-of-use asset		201,699
Property and equipment		401,681
Intangible assets		134,965
Goodwill		127,683
Deferred tax liability		(68,061	)
Assumed lease liabilities		(201,699	)
Accounts payable and accrued expenses		(376,112	)
Total Purchase Price	$	1,234,320

Schedule of Business Combination Pro Forma Information

BUSINESS COMBINATION (Details 2)

	Year Ended June 30, 2020		Year Ended June 30, 2020
	Actual		Pro Forma
Net revenues	$	26,748,988	$	29,429,415
Net income	$	1,773,401	$	1,983,542
Basic and diluted earnings per share	$	0.05	$	0.05