0000056701-21-000036 | 10-Q | XBRL Viewer

Document Information Statement - shares	3 Months Ended
Document Information Statement - shares	Sep. 30, 2021	Oct. 25, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--06-30
Document Transition Report	false
Entity File Number	0-3295
Entity Registrant Name	KOSS CORPORATION
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	4129 North Port Washington Avenue
Entity Address, City or Town	Milwaukee
Entity Address, State or Province	WI
Entity Tax Identification Number	39-1168275
Entity Address, Postal Zip Code	53212
City Area Code	414
Local Phone Number	964-5000
Title of 12(b) Security	Common Stock, par value $0.005 per share
Trading Symbol	KOSS
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		9,137,795
Document Fiscal Period Focus	Q1
Entity Central Index Key	0000056701
Amendment Flag	false

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2021	Jun. 30, 2021
Current assets:
Cash and cash equivalents	$ 7,233,248	$ 6,950,215
Accounts receivable, less allowance for doubtful accounts of $41,980 and $41,499, respectively	2,119,718	2,240,785
Inventories, net	7,292,203	5,901,512
Prepaid expenses and other current assets	650,091	456,004
Total current assets	17,295,260	15,548,516
Equipment and leasehold improvements, net	1,257,936	1,281,180
Other assets:
Operating lease right-of-use assets	2,234,363	2,305,455
Cash surrender value of life insurance	7,451,804	7,188,994
Total other assets	9,686,167	9,494,449
Total assets	28,239,363	26,324,145
Current liabilities:
Accounts payable	1,022,945	398,433
Accrued liabilities	653,906	665,567
Deferred revenue	616,602	694,632
Operating lease liability	292,030	288,949
Income taxes payable	5,574	4,543
Total current liabilities	2,591,057	2,052,124
Long-term liabilities:
Deferred compensation	2,542,792	2,491,482
Deferred revenue	184,517	188,932
Operating lease liability	1,942,333	2,016,506
Total long-term liabilities	4,669,642	4,696,920
Total liabilities	7,260,699	6,749,044
Stockholders' equity:
Common stock, $0.005 par value, authorized 20,000,000 shares; issued and outstanding 9,137,795 and 8,608,706, respectively	45,689	43,044
Paid in capital	12,302,395	10,802,118
Retained earnings	8,630,580	8,729,939
Total stockholders' equity	20,978,664	19,575,101
Total liabilities and stockholders' equity	$ 28,239,363	$ 26,324,145

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($)	Sep. 30, 2021	Jun. 30, 2021
Condensed Consolidated Balance Sheets [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 41,980	$ 41,499
Common stock, par value (in dollars per share)	$ 0.005	$ 0.005
Common stock, shares authorized (in shares)	20,000,000	20,000,000
Common stock, shares issued (in shares)	9,137,795	8,608,706
Common stock, shares outstanding (in shares)	9,137,795	8,608,706

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Condensed Consolidated Statements of Operations [Abstract]
Net sales	$ 4,365,067	$ 5,208,295
Cost of goods sold	2,783,230	3,572,067
Gross profit	1,581,837	1,636,228
Selling, general and administrative expenses	1,780,798	1,505,772
(Loss) income from operations	(198,961)	130,456
Other income	100,000
Interest income (expense)	633	(2,051)
(Loss) income before income tax provision	(98,328)	128,405
Income tax provision	1,031	1,477
Net (loss) income	$ (99,359)	$ 126,928
(Loss) income per common share:
Basic (in dollars per share)	$ (0.01)	$ 0.02
Diluted (in dollars per share)	$ (0.01)	$ 0.02
Weighted-average number of shares:
Basic (in shares)	8,843,946	7,404,831
Diluted (in shares)	8,843,946	7,408,685

Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Operating activities:
Net (loss) income	$ (99,359)	$ 126,928
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
(Recovery of) provision for doubtful accounts of accounts receivable	480	10,698
Depreciation of equipment and leasehold improvements	80,438	74,278
Stock-based compensation expense	138,876	152,994
Change in cash surrender value of life insurance	(167,084)	(157,285)
Provision for deferred compensation	88,810	21,000
Deferred compensation paid	(37,500)	(37,500)
Net changes in operating assets and liabilities:
Accounts receivable	120,587	(922,662)
Inventories	(1,390,691)	241,541
Prepaid expenses and other current assets	(194,087)	(200,115)
Income taxes receivable		1,479
Income taxes payable	1,031
Accounts payable	624,512	111,250
Accrued liabilities	(11,661)	269,335
Deferred revenue	(82,445)	127,159
Net cash (used in) operating activities	(928,093)	(180,900)
Investing activities:
Purchase of equipment and leasehold improvements	(57,194)	(264,996)
Life insurance premiums paid	(95,726)	(103,568)
Net cash (used in) investing activities	(152,920)	(368,564)
Financing activities:
Proceeds from exercise of stock options	1,364,046
Net cash provided by financing activities	1,364,046
Net increase (decrease) in cash and cash equivalents	283,033	(549,464)
Cash and cash equivalents at beginning of year	6,950,215	3,999,409
Cash and cash equivalents at end of year	$ 7,233,248	$ 3,449,945

Condensed Consolidated Statements of Stockholders' Equity - USD ($)	Common Stock [Member]	Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Jun. 30, 2020	7,404,831
Balance at Jun. 30, 2020	$ 37,024	$ 6,882,729	$ 8,236,345	$ 15,156,098
Net (loss) income			126,928	126,928
Stock-based compensation expense		152,994		152,994
Balance at Sep. 30, 2020	$ 37,024	7,035,723	8,363,273	$ 15,436,020
Balance (in shares) at Sep. 30, 2020	7,404,831
Balance (in shares) at Jun. 30, 2021	8,608,706			8,608,706
Balance at Jun. 30, 2021	$ 43,044	10,802,118	8,729,939	$ 19,575,101
Net (loss) income			(99,359)	(99,359)
Stock-based compensation expense		138,876		138,876
Stock option exercises (in shares)	529,089
Stock option exercises	$ 2,645	1,361,401		1,364,046
Balance at Sep. 30, 2021	$ 45,689	$ 12,302,395	$ 8,630,580	$ 20,978,664
Balance (in shares) at Sep. 30, 2021	9,137,795			9,137,795

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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Summary of Significant Accounting Policies	3 Months Ended
Summary of Significant Accounting Policies	Sep. 30, 2021
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A) BASIS OF PRESENTATION The condensed consolidated balance sheets as of September 30, 2021 and June 30, 2021, the condensed consolidated statements of operations for the three months ended September 30, 2021 and 2020, the condensed consolidated statements of cash flows for the three months ended September 30, 2021 and 2020, and the condensed consolidated statements of stockholders' equity for the three months ended September 30, 2021 and 2020, have been prepared by the Company in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and have not been audited. In the opinion of management, all adjustments (consisting of normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows for all periods presented have been made. The operating results for any interim period are not necessarily indicative of the operating results that may be experienced for the full fiscal year. Certain information and footnote disclosure normally included in consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2021. The preparation of financial statements in conformity with U.S. GAAP requires the company to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses. Significant estimates and assumptions are used for, but are not limited to, allowances for doubtful accounts, reserves for excess and obsolete inventories, long-lived and intangible assets, income tax valuation allowance, non-cash stock-based compensation and deferred compensation. Actual results could differ from the Company's estimates. B) INCOME TAXES A state tax provision of $1,031 and $1,477 was recorded for the three months ended September 30, 2021 and 2020, respectively. The federal income tax expense was zero for the three months ended September 30, 2021 and 2020. In the three months ended September 30, 2021, stock option exercises resulted in tax deductible compensation expense of approximately $7,800,000. The deduction of this stock option exercise compensation expense will cause a tax loss in the year ended June 30, 2022, which will be carried forward to future tax years. The expected tax loss carryforward, including the stock-based compensation expense deductions in the three months ended September 30, 2021, will be approximately $39,900,000. The additional estimated tax loss carryforward increased the deferred tax asset to approximately $12,100,000 as of September 30, 2021, and the future realization of this is uncertain. The valuation allowance was increased to fully offset the deferred tax asset. C) OTHER INCOME In July 2021, the Company entered into a license agreement with a headphone manufacturer (whereby the manufacturer licensed the use of certain patents in certain of their headphones). The one-time license fee of $100,000 has been treated as other income and shown as a separate line on the condensed consolidated statement of operations. There was a related payment of $100,000 to a third party that was charged to legal expense in the quarter.

Inventories	3 Months Ended
Inventories	Sep. 30, 2021
Inventories [Abstract]
Inventories	2. INVENTORIES The components of inventories were as follows: September 30, 2021 June 30, 2021Raw materials$ 2,147,199 $ 2,067,572Finished goods 6,885,788 5,621,228Inventories, gross 9,032,987 7,688,800Reserve for obsolete inventory (1,740,784) (1,787,288)Inventories, net$ 7,292,203 $ 5,901,512

Credit Facility and SBA Loan	3 Months Ended
Credit Facility and SBA Loan	Sep. 30, 2021
Credit Facility and SBA Loan [Abstract]
Credit Facility and SBA Loan	3. CREDIT FACILITY AND SBA LOAN On May 14, 2019, the Company entered into a secured credit facility ("Credit Agreement") with Town Bank (“Lender”). The Credit Agreement provides for a $5,000,000 revolving secured credit facility with an interest rate of 1.50% over LIBOR. The Credit Agreement also provides for letters of credit for the benefit of the Company of up to a sublimit of $1,000,000. There are no unused line fees in the credit facility. On January 28, 2021, the Credit Agreement was amended to extend the expiration to October 31, 2022, and to change the interest rate to Wall Street Journal Prime less 1.50%. The Company and the Lender also entered into a General Business Security Agreement dated May 14, 2019 under which the Company granted the Lender a security interest in substantially all of the Company’s assets in connection with the Company’s obligations under the Credit Agreement. The Credit Agreement contains certain affirmative and negative covenants customary for financings of this type. The negative covenants include restrictions on other indebtedness, liens, fundamental changes, certain investments, disposition of assets, mergers and liquidations, among other restrictions. As of September 30, 2021, the Company was in compliance with all covenants related to the Credit Agreement. As of September 30, 2021, and June 30, 2021, there were no outstanding borrowings on the facility. On April 13, 2020, the Company received an unsecured loan (the "SBA Loan") for $506,700 under the Small Business Administration ("SBA") Paycheck Protection Program (the “PPP”) of the CARES Act through Town Bank. On November 3, 2020, the Company was notified that the full principal amount of $506,700 had been forgiven and was recorded as other income in the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2021.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

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+ Details

Revenue Recognition	3 Months Ended
Revenue Recognition	Sep. 30, 2021
Revenue Recognition [Abstract]
Revenue Recognition	4. REVENUE RECOGNITION The Company disaggregates it's net sales by geographical location as it believes it best depicts how the nature, timing and uncertainty of net sales and cash flows are affected by economic factors. The following table summarizes net sales by geographical location: Three Months Ended September 30, 2021 2020United States$ 2,787,519 $ 3,939,077Export 1,577,548 1,269,218Net Sales$ 4,365,067 $ 5,208,295 Deferred revenue relates primarily to consumer and customer warranties. These constitute future performance obligations and the Company defers revenue related to these future performance obligations. The Company recognized revenue, which was included in the deferred revenue liability at the beginning of the periods, of $153,221 and $111,030 in the three months ended September 30, 2021 and 2020, respectively, for performance obligations related to consumer and customer warranties. The deferred revenue liability was $593,920 as of June 30, 2020. The Company estimates that the deferred revenue performance obligations are satisfied within one year to three years and therefore uses that same time frame for recognition of the deferred revenue. ‎

- 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.

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+ Details

(Loss) Income Per Common and Common Stock Equivalent Share	3 Months Ended
	Sep. 30, 2021
(Loss) Income Per Common and Common Stock Equivalent Share [Abstract]
(Loss) Income Per Common and Common Stock Equivalent Share	5. (LOSS) INCOME PER COMMON AND COMMON STOCK EQUIVALENT SHARE Basic (loss) income per share is computed based on the weighted-average number of common shares outstanding. Diluted (loss) income per common share is calculated assuming the exercise of stock options except where the result would be anti-dilutive. The following table reconciles the numerator and denominator used to calculate basic and diluted (loss) income per share: Three Months Ended September 30, 2021 2020Numerator Net (loss) income$ (99,359) $ 126,928 Denominator Weighted average shares, basic 8,843,946 7,404,831Dilutive effect of stock compensation awards (1) — 3,854Diluted shares 8,843,946 7,408,685 Net (loss) income attributable to common shareholders per share: Basic$ (0.01) $ 0.02Diluted$ (0.01) $ 0.02 (1) Excludes approximately 1,500,528 and 2,750,176 weighted average stock options for the three months ended September 30, 2021 and 2020, respectively, as the impact of such awards was anti-dilutive.

Related Party Leases	3 Months Ended
Related Party Leases	Sep. 30, 2021
Related Party Leases [Abstract]
Related Party Leases	6. RELATED PARTY LEASE The Company leases its facility in Milwaukee, Wisconsin from Koss Holdings, LLC, which is wholly-owned by the former Chairman. On January 5, 2017, the lease was renewed for a period of five years, ending June 30, 2023, and is being accounted for as an operating lease. The lease extension maintained the rent at a fixed rate of $380,000 per year and included an option to renew at the same rate for an additional five years ending June 30, 2028. The Company is responsible for all property maintenance, insurance, taxes and other normal expenses related to ownership.

Accounts Receivable Concentrations	3 Months Ended
Accounts Receivable Concentrations	Sep. 30, 2021
Accounts Receivable Concentrations [Abstract]
Accounts Receivable Concentrations	7. ACCOUNTS RECEIVABLE CONCENTRATIONS As of September 30, 2021 the Company’s top three accounts receivable customers represented approximately 28%, 18%, and 13% of trade accounts receivables. These same customers represented approximately 19%, 0%, and 24% of trade accounts receivable at June 30, 2021.

Legal Matters	3 Months Ended
Legal Matters	Sep. 30, 2021
Legal Matters [Abstract]
Legal Matters	8. LEGAL MATTERS As of September 30, 2021, the Company is involved in the matters described below: • In July 2020, the Company filed complaints in United States District Court against each of Apple Inc., Bose Corporation, PEAG, LLC d/b/a JLab Audio, Plantronics, Inc. and Polycom, Inc., and Skullcandy, Inc. The complaints allege infringement on the Company’s patents relating to its wireless audio technology. In the event that a monetary award or judgment is received by the Company in connection with these complaints, all or portions of such amounts will be due to third parties. The Company does not expect to incur additional fees and costs related to these lawsuits that will have a material impact to its financial statements. Depending on the response to and the underlying results of the enforcement program, the Company may continue to litigate its claims, enter into licensing arrangements or reach some other outcome potentially advantageous to its competitive position. • Early in fiscal year 2020, the Company was notified by One E-Way, Inc. that some of the Company's wireless products may infringe on certain One E-Way patents. No lawsuits involving these allegations have yet been filed and served on the Company. The ultimate resolution of these matters is not determinable unless otherwise noted. We also are subject to a variety of other claims and suits that arise from time to time in the ordinary course of our business. Although management currently believes that resolving these claims against us, individually or in aggregate, will not have a material adverse impact on our Condensed Consolidated Financial Statements, these matters are subject to inherent uncertainties and management’s view of these matters may change in the future.

Summary of Significant Accounting Policies (Policies)	3 Months Ended
Summary of Significant Accounting Policies (Policies)	Sep. 30, 2021
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	A) BASIS OF PRESENTATION The condensed consolidated balance sheets as of September 30, 2021 and June 30, 2021, the condensed consolidated statements of operations for the three months ended September 30, 2021 and 2020, the condensed consolidated statements of cash flows for the three months ended September 30, 2021 and 2020, and the condensed consolidated statements of stockholders' equity for the three months ended September 30, 2021 and 2020, have been prepared by the Company in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and have not been audited. In the opinion of management, all adjustments (consisting of normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows for all periods presented have been made. The operating results for any interim period are not necessarily indicative of the operating results that may be experienced for the full fiscal year. Certain information and footnote disclosure normally included in consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2021. The preparation of financial statements in conformity with U.S. GAAP requires the company to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses. Significant estimates and assumptions are used for, but are not limited to, allowances for doubtful accounts, reserves for excess and obsolete inventories, long-lived and intangible assets, income tax valuation allowance, non-cash stock-based compensation and deferred compensation. Actual results could differ from the Company's estimates.
Income Taxes	B) INCOME TAXES A state tax provision of $1,031 and $1,477 was recorded for the three months ended September 30, 2021 and 2020, respectively. The federal income tax expense was zero for the three months ended September 30, 2021 and 2020. In the three months ended September 30, 2021, stock option exercises resulted in tax deductible compensation expense of approximately $7,800,000. The deduction of this stock option exercise compensation expense will cause a tax loss in the year ended June 30, 2022, which will be carried forward to future tax years. The expected tax loss carryforward, including the stock-based compensation expense deductions in the three months ended September 30, 2021, will be approximately $39,900,000. The additional estimated tax loss carryforward increased the deferred tax asset to approximately $12,100,000 as of September 30, 2021, and the future realization of this is uncertain. The valuation allowance was increased to fully offset the deferred tax asset.
Other Income	C) OTHER INCOME In July 2021, the Company entered into a license agreement with a headphone manufacturer (whereby the manufacturer licensed the use of certain patents in certain of their headphones). The one-time license fee of $100,000 has been treated as other income and shown as a separate line on the condensed consolidated statement of operations. There was a related payment of $100,000 to a third party that was charged to legal expense in the quarter.

- Definition

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

+ References + Details

Inventories (Tables)	3 Months Ended
Inventories (Tables)	Sep. 30, 2021
Inventories [Abstract]
Components of Inventories	September 30, 2021 June 30, 2021Raw materials$ 2,147,199 $ 2,067,572Finished goods 6,885,788 5,621,228Inventories, gross 9,032,987 7,688,800Reserve for obsolete inventory (1,740,784) (1,787,288)Inventories, net$ 7,292,203 $ 5,901,512

Revenue Recognition (Tables)	3 Months Ended
Revenue Recognition (Tables)	Sep. 30, 2021
Revenue Recognition [Abstract]
Disaggregation of Revenue	Three Months Ended September 30, 2021 2020United States$ 2,787,519 $ 3,939,077Export 1,577,548 1,269,218Net Sales$ 4,365,067 $ 5,208,295

(Loss) Income Per Common and Common Stock Equivalent Sharee (Tables)	3 Months Ended
	Sep. 30, 2021
(Loss) Income Per Common and Common Stock Equivalent Share [Abstract]
(Loss) Income Per Common and Common Stock Equivalent Share	Three Months Ended September 30, 2021 2020Numerator Net (loss) income$ (99,359) $ 126,928 Denominator Weighted average shares, basic 8,843,946 7,404,831Dilutive effect of stock compensation awards (1) — 3,854Diluted shares 8,843,946 7,408,685 Net (loss) income attributable to common shareholders per share: Basic$ (0.01) $ 0.02Diluted$ (0.01) $ 0.02 (1) Excludes approximately 1,500,528 and 2,750,176 weighted average stock options for the three months ended September 30, 2021 and 2020, respectively, as the impact of such awards was anti-dilutive.

Summary of Significant Accounting Policies (Narrative) (Details) - USD ($)	1 Months Ended	3 Months Ended
	Jul. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
Operating Loss Carryforwards [Line Items]
Income Tax Expense (Benefit)		$ 1,031	$ 1,477
Share based tax expense		7,800,000
Tax Credit Carryforward, Amount		39,900,000
Deferred Tax Assets, Gross		12,100,000
Other income	$ 100,000	100,000
Legal Fees		100,000
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Expense (Benefit)		1,031	1,477
Federal [Member]
Operating Loss Carryforwards [Line Items]
Income Tax Expense (Benefit)		$ 0	$ 0

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Inventories (Details) - USD ($)	Sep. 30, 2021	Jun. 30, 2021
Inventories [Abstract]
Raw materials	$ 2,147,199	$ 2,067,572
Finished goods	6,885,788	5,621,228
Inventories, gross	9,032,987	7,688,800
Reserve for obsolete inventory	(1,740,784)	(1,787,288)
Inventories, net	$ 7,292,203	$ 5,901,512

Credit Facility and SBA Loan (Details) - USD ($)	3 Months Ended
Credit Facility and SBA Loan (Details) - USD ($)	Sep. 30, 2021	Jun. 30, 2021	Sep. 30, 2020
SBA Loan [Member]
Line of Credit Facility [Line Items]
Principal amount			$ 506,700
Town Bank [Member] \| Credit Agreement [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.00%
Long-term Line of Credit, Total	$ 0	$ 0
Town Bank [Member] \| Credit Agreement [Member] \| Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 5,000,000
Town Bank [Member] \| Credit Agreement [Member] \| Revolving Credit Facility [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.50%
Town Bank [Member] \| Credit Agreement [Member] \| Letter of Credit [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 1,000,000
Town Bank [Member] \| Amended Credit Agreement [Member] \| Revolving Credit Facility [Member] \| Prime Rate [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.50%

Revenue Recognition (Narrative) (Details) - USD ($)	3 Months Ended
Revenue Recognition (Narrative) (Details) - USD ($)	Sep. 30, 2021	Sep. 30, 2020	Jun. 30, 2020
Revenue recognized	$ 153,221	$ 111,030
Deferred revenue liability			$ 593,920
Minimum [Member]
Contract with Customer, Liability, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	1 year
Maximum [Member]
Contract with Customer, Liability, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	3 years

Revenue Recognition (Disaggregation of Revenue) (Details) - USD ($)	3 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Disaggregation of Revenue [Line Items]
Net Sales	$ 4,365,067	$ 5,208,295
United States [Member]
Disaggregation of Revenue [Line Items]
Net Sales	2,787,519	3,939,077
Export [Member]
Disaggregation of Revenue [Line Items]
Net Sales	$ 1,577,548	$ 1,269,218

- Definition

Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.

+ References

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+ Details

(Loss) Income Per Common and Common Stock Equivalent Share (Details) - USD ($)	3 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
(Loss) Income Per Common and Common Stock Equivalent Share [Abstract]
Net (loss) income	$ (99,359)	$ 126,928
Weighted average shares, basic (in shares)	8,843,946	7,404,831
Dilutive effect of stock compensation awards (in shares)		3,854
Diluted shares (in shares)	8,843,946	7,408,685
Basic (in dollars per share)	$ (0.01)	$ 0.02
Diluted (in dollars per share)	$ (0.01)	$ 0.02
Anti-dilutive shares	1,500,528	2,750,176

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

Related Party Leases (Details)	3 Months Ended
Related Party Leases (Details)	Sep. 30, 2021 USD ($)
Lessee, Lease, Description [Line Items]
Lease Extension Per Year	$ 380,000
Lessee, Operating Lease, Renewal Term (Year)	5 years
Additional Renewal [Member]
Lessee, Lease, Description [Line Items]
Lessee, Operating Lease, Renewal Term (Year)	5 years

Concentrations (Details)	3 Months Ended
Concentrations (Details)	Sep. 30, 2021 customer
Supplier Concentration Risk [Member] \| Accounts Receivable [Member]
Concentration Risk [Line Items]
Number of Major Vendors	3
Supplier Concentration Risk [Member] \| Accounts Receivable [Member] \| Company 1 [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	28.00%
Supplier Concentration Risk [Member] \| Accounts Receivable [Member] \| Company 2 [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	18.00%
Supplier Concentration Risk [Member] \| Accounts Receivable [Member] \| Company 3 [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	13.00%
Customer Concentration Risk [Member] \| Trade Accounts Receivable [Member] \| Company 1 [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	19.00%
Customer Concentration Risk [Member] \| Trade Accounts Receivable [Member] \| Company 2 [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	0.00%
Customer Concentration Risk [Member] \| Trade Accounts Receivable [Member] \| Company 3 [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	24.00%

Legal Matters (Details)	3 Months Ended
Legal Matters (Details)	Sep. 30, 2021 item
Legal Matters [Abstract]
Number of lawsuits	0