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INCOME TAXES (Details - Reconciliation of Tax Rate) - USD ($)
12 Months Ended
Jun. 30, 2024
Jun. 30, 2023
Income Tax Disclosure [Abstract]    
Federal income tax, at statutory rate of 21% applied to (loss) earnings before income taxes and extraordinary items $ (1,074,307) $ (810,281)
State tax, net of federal tax benefit 2,535 15,082
Nondeductible expenses 63,393 5,850
R&D credits (46,945) (51,415)
Foreign rate difference (13,450) 4,743
Others 119,474 (50,638)
Change in valuation allowance 0 0
Benefit for income taxes $ (949,300) $ (886,659)