Income Taxes (Tables)

12 Months Ended

Jun. 30, 2023

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, 2023 and 2022 consists of the following:

	2023		2022
Current income tax provision
Federal	$	—	$	—
State	—		—
	—		—
Deferred income tax provision
Federal	64,399		(82,615)
State	30,666		(23,605)
Change in valuation allowance	(95,065)		106,220
	—		—
Income tax expense (benefit)	$	—	$	—

Income tax expense (benefit) as a percentage of loss for the years ended June 30, 2023 and 2022 differ from statutory federal income tax rate due to the following:

	2023		2022
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, 2023 and 2022 are as follows:

	2023		2022
Deferred income tax assets:
Net operating loss carryforward	$	7,028,242	7,430,299
Stock options	33,877		—
Operating lease liability	155,111		—
Allowance for doubtful accounts	47,391		49,633
Accrued vacation	70,084		48,969
Inventory reserve	107,914		73,583
Accelerated depreciation	290,921		57,628
Warranty reserve	9,879		6,736
Total deferred income tax assets	7,743,419		7,666,848
Valuation allowance	(7,554,406)		(7,649,471)
	189,013		17,377
Deferred income tax liabilities:
Accelerated depreciation	(21,554)		(17,377)
Right of use asset	(167,459)		—
Total deferred income tax liabilities	(189,013)		(17,377)
	$	—	$	—