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9. Income Taxes (Tables)
12 Months Ended
Jun. 30, 2021
Income Tax Disclosure [Abstract]  
Components of income tax benefit (provision)
    Current     Deferred     Total  
2021:                  
U.S. federal   $ 9,782     $     $ 9,782  
State and local     200       -       200  
    $ 9,982     $     $ 9,982  
2020:                        
U.S. federal   $ 9,853     $ -     $ 9,853  
State and local     214       -       214  
    $ 10,067     $ -     $ 10,067  
Effective income tax rate reconciliation
     2021      2020  
Expected tax (provision) benefit   $ (420,665   $ 737,981  
State taxes, net of federal tax benefit     50,593       127,620  
Gain on extinguishment of debt      738,776       -  
Valuation allowance     (353,493 )     (840,027
Incentive stock options     (11,256 )     (22,546 )
Other, net     6,027       7,039  
    $ 9,982     $ 10,067  
Deferred tax assets and liabilities
    2021     2020  
Net deferred income tax assets (liabilities):            
Inventory capitalization for income tax purposes   $ 78,831     $ 75,866  
Inventory reserve     160,843       136,352  
Accrued employee benefit reserve     98,728       89,800  
Warranty reserve     51,143       57,682  
Accrued bonus and deferred payroll tax     166,700       -  
Interest expense limitation     162,598       206,117  
Allowance for doubtful accounts and other     103,710       53,472  
Property and equipment, principally due to differences in depreciation     (151,772 )     (136,266 )
Research and development credit carryover     589,427       599,409  
Other intangibles     (384,072 )     (278,321 )
Deferred gain on sale lease-back     471,159       501,791  
Operating loss carry forwards     2,713,815       2,403,886  
Valuation allowance     (4,063,281 )     (3,709,788 )
Total deferred income tax assets (liabilities)   $ -     $ -