Income Taxes (Tables)

12 Months Ended

Jun. 30, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision for income taxes for the years ended June 30, 2022 and 2021 consists of the following:

	2022		2021
Current income tax provision
Federal	$	—	$	—
State	—		—
	—		—
Deferred income tax provision
Federal	(82,615)		51,366
State	(23,605)		14,676
Change in valuation allowance	106,220		(66,042)
	—		—
Income tax expense (benefit)	$	—	$	—

Income tax expense (benefit) as a percentage of loss for the years ended June 30, 2022 and 2021 differ from statutory federal income tax rate due to the following:

	2022		2021
Statutory federal income tax rate	21.00	%	21.00	%
Permanent differences	0.00	%	0.00	%
Valuation allowance	(21.00)	%	(21.00)	%
Effective income tax rate	0.00	%	0.00	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The components of the net deferred income tax assets and liabilities as of June 30, 2022 and 2021 are as follows:

	2022		2021
Deferred income tax assets:
Net operating loss carryforward	$	7,430,299	$	7,352,719
Executive post retirement costs	—		—
General business credit	—		—
Allowance for doubtful accounts	49,633		21,100
Accrued vacation	48,969		49,336
Inventory reserve	73,583		69,432
Accelerated depreciation	57,628		65,432
Warranty reserve	6,736		6,736
Total deferred income tax assets	7,666,848		7,564,755
Valuation allowance	(7,649,471)		(7,543,251)
	17,377		21,504
Deferred income tax liabilities:
Accelerated depreciation	(17,377)		(21,504)
Total deferred income tax liabilities	(17,377)		(21,504)
	$	—	$	—