PROPERTY AND EQUIPMENT

6 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 5 - PROPERTY AND EQUIPMENT

Property and equipment consisted of the following as of:  

	December 31, 2022		June 30, 2022
Machinery and Commercial Equipment	$	72,579	$	67,848
Office equipment		315,621		312,785
Molds		480,780		575,552
Vehicle		15,513		15,513
		884,493		971,698
Less accumulated depreciation		(763,083)		(865,746)
Total	$	121,410	$	105,952

Depreciation expense associated with property and equipment was $14,206 and $22,854 for the three months ended December 31, 2022 and 2021, respectively, and $30,025 and $45,640 for the six months ended December 31, 2022 and 2021, respectively, and is included in selling, general, and administrative expenses on the consolidated statements of comprehensive (loss) income. For the three months ended December 31, 2022, we disposed of fully depreciated property and equipment in the amount of $132,688.