DEFERRED COSTS AND DEFERRED REVENUE

6 Months Ended

Dec. 31, 2025

Revenue from Contract with Customer [Abstract]

NOTE 7. DEFERRED COSTS AND DEFERRED REVENUE

As of December 31 and June 30, 2025, deferred costs totaling $561,563 and $48,971, respectively, consists of costs deferred under contracts not completed and recognized at a point in time ($51,777 and $48,971, respectively), and costs in excess of billings under contracts not completed and recognized over time ($509,786 and $0, respectively). As of December 31 and June 30, 2025, deferred revenue, totaling $242,977 and $52,576, respectively, consists of revenue deferred under contracts not completed and recognized at a point in time ($82,735 and $52,576, respectively), and billings in excess of costs under contracts not completed and recognized over time ($160,242 and $0, respectively).

The following table shows the net activity of deferred cost and deferred revenue for the six months ended December 31, 2025 and the year ended June 30, 2025:

	As of and for the six months ended December 31, 2025			As of and for the year ended June 30, 2025

Deferred costs - beginning of period	$	48,971		$	170,781
Deferred cost recognized as cost of goods sold during period		(7,087	)		(170,781	)
Costs in excess of billings		509,786			-
Costs incurred and not yet recognized as cost of goods sold		9,893			48,971
Deferred cost - end of period	$	561,563		$	48,971

Deferred revenue - beginning of period	$	52,576		$	72,788
Deferred revenue recognized as revenue during period		(52,576	)		(72,788	)
Billing in excess of costs		160,242			-
Payments received and not yet recognized as revenue		82,735			52,576
Deferred revenue - end of period	$	242,977		$	52,576

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-9

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-15

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-13

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org/606/tableOfContent

+ Details

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