6. INCOME TAXES (Tables)

12 Months Ended

Jun. 30, 2018

Income Tax Disclosure [Abstract]

Schedule of Income tax provision from continuing operations

	Year Ended June 30,
	2018			2017
Current income tax expense (benefit):
Federal	$	3,750		$	16,760
State		800			800
		4,550			17,560
Deferred income tax expense (benefit):
Federal		(27,460	)		440,647
State		–			–
Foreign		(164,063	)		(83,620	)
		(191,523	)		357,027
Provision (benefit) for income taxes	$	(186,973	)	$	374,587

Schedule of effective income tax rate

	Year Ended June 30,
	2018			2017
Federal tax provision (benefit), at statutory rate of 34%	$	(799,696	)	$	389,495
State tax, net of federal tax benefit		(54,642	)		(50,107	)
Nondeductible expenses		6,753			5,762
R&D credits		(36,733	)		(39,394	)
Foreign rate difference		(54,332	)		17,063
Other		34,878			1,133
Rate reduction		661,629			–
Change in valuation allowance		55,170			50,635
Provision (benefit) for income taxes	$	(186,973	)	$	374,587

Schedule of deferred tax assets

	June 30, 2018			June 30, 2017
Deferred tax asset:
Net operating losses	$	1,417,549		$	1,221,466
State tax		169			272
Intangibles		44,200			71,716
Tax credits		589,206			541,390
Inventory reserve		76,663			–
Other, net		48,687			107,903
Total deferred tax assets		2,176,474			1,942,747
Deferred tax liabilities:
Fixed asset		(17,123	)		(30,089	)
Total deferred tax liabilities		(17,123	)		(30,089	)
Less valuation allowance		(305,922	)		(250,752	)
Net deferred tax asset	$	1,853,429		$	1,661,906

Schedule of unrecognized tax benefits

Balance as of June 30, 2016	$	168,523
Gross increase		52,622
Balance as of June 30, 2017		221,145
Gross increase		35,894
Relief of ASC 740 reserve/adjustment		(14,852	)
Balance as of June 30, 2018	$	242,187