ACCOUNTING POLICIES (Tables)

6 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

SCHEDULE OF FAIR VALUE OF FINANCIAL ASSETS MEASURED ON RECURRING BASIS

The Company’s financial assets that were measured at fair value on a recurring basis as of December 31, 2023, were as follows:

	Level 1		Level 2		Level 3		Total Assets
Revenues in excess of billings - long term	$	-	$	-	$	734,397	$	734,397
Total	$	-	$	-	$	734,397	$	734,397

SCHEDULE OF FAIR VALUE OF FINANCIAL INSTRUMENTS RECONCILIATION

The reconciliation from June 30, 2023 to December 31, 2023 is as follows:

	Revenues in excess of billings - long term			Fair value discount			Total
Balance at June 30, 2023	$	-		$	-		$	-
Additions		827,853			(103,958	)		723,895
Amortization during the period		-			18,464			18,464
Effect of Translation Adjustment		(7,968	)		6			(7,962	)
Balance at December 31, 2023	$	819,885		$	(85,488	)	$	734,397