Significant Accounting Policies (Tables)

12 Months Ended

Jun. 30, 2022

Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

Earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the year. All outstanding stock options are considered potential common stock. All outstanding convertible preferred stock are considered common stock at the beginning of the period or at the time of issuance, if later, pursuant to the if-converted method. The dilutive effect, if any, of stock options is calculated using the treasury stock method. As of June 30, 2022 and 2021, the average market prices for the years then ended are less than the exercise price of all the outstanding stock options and, therefore, the inclusion of the stock options would be anti-dilutive. In addition, since the effect of common stock equivalents is anti-dilutive with respect to losses, the convertible preferred stock has also been excluded from the Company’s computation of loss per common for the year ended June 30,2021. Therefore, basic and diluted loss per common share for the year ended June 30, 2021 are the same.

	For the Years Ended June 30,
	2022		2021
Numerator:
Numerator for basic loss per share:
Net income (loss)	$	18,081	$	(52,023)
Undeclared dividends on preferred stock	51,600		51,422
Net income ( loss) applicable to common shareholders	$	(33,519)	$	(103,445)
Net income (loss) applicable to common shareholders	$	(33,519)	$	(103,445)
Undeclared dividends on preferred stock	51,600		—
Net income (loss)	$	18,081	$	(103,445)
Denominator:
Denominator for basic earnings (loss) per share - weighted average shares outstanding	7,415,329		7,415,329
Denominator for diluted earnings (loss) per share - weighted average and assumed conversion	13,220,202		7,415,329
Net income (loss) per share:
Basic net income (loss) per share	$	0.00	$	(0.01)
Diluted net income (loss) per share	$	0.00	$	(0.01)

The following table summarizes convertible preferred stock and securities that, if exercised would have an anti-dilutive effect

on earnings per share.

	For the Years Ended June 30,
	2022	2021
Stock options	157,000	157,000
Convertible preferred stock	—	5,460,873
Total potential dilutive securities not included in income per share	157,000	5,617,873

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	For the Years Ended June 30,
	2022		2021
Numerator:
Numerator for basic loss per share:
Net income (loss)	$	18,081	$	(52,023)
Undeclared dividends on preferred stock	51,600		51,422
Net income ( loss) applicable to common shareholders	$	(33,519)	$	(103,445)
Net income (loss) applicable to common shareholders	$	(33,519)	$	(103,445)
Undeclared dividends on preferred stock	51,600		—
Net income (loss)	$	18,081	$	(103,445)
Denominator:
Denominator for basic earnings (loss) per share - weighted average shares outstanding	7,415,329		7,415,329
Denominator for diluted earnings (loss) per share - weighted average and assumed conversion	13,220,202		7,415,329
Net income (loss) per share:
Basic net income (loss) per share	$	0.00	$	(0.01)
Diluted net income (loss) per share	$	0.00	$	(0.01)

The following table summarizes convertible preferred stock and securities that, if exercised would have an anti-dilutive effect

on earnings per share.

	For the Years Ended June 30,
	2022	2021
Stock options	157,000	157,000
Convertible preferred stock	—	5,460,873
Total potential dilutive securities not included in income per share	157,000	5,617,873

Deferred Revenue, by Arrangement, Disclosure [Table Text Block]

	Years ended June 30,
	2022		2021
Beginning of Year	$	364,000	$	516,000
Additions	692,000		772,000
Revenue Recognized	(723,000)		(924,000)
End of Year	$	333,000	$	364,000