Quarterly report [Sections 13 or 15(d)]

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING AND REPORTING POLICIES (Tables)

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NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING AND REPORTING POLICIES (Tables)
3 Months Ended
Sep. 30, 2026
Accounting Policies [Abstract]  
SCHEDULE OF TRANSACTION EXCHANGE RATES

As of September 30, 2026 and June 30, 2026, the exchange rates used to translate amounts in Australian dollars into USD for the purposes of preparing the consolidated financial statements were as follows:

 

    September 30,
2026
    June 30,
2026
 
Exchange rate on balance sheet dates                
USD : AUD exchange rate     0.6949       0.6912  
                 
Average exchange rate for the period                
USD : AUD exchange rate     0.7063       0.6771  
SCHEDULE OF ACCUMULATED OTHER COMPREHENSIVE INCOME

The change in Accumulated Other Comprehensive Income (Loss) by component during the three months ended September 30, 2026 was as follows:

 

    Foreign
Currency Items:
 
Balance, June 30, 2026   $ 1,176,255  
Unrealized foreign currency translation loss     (39,576 )
Ending balance, September 30, 2026   $ 1,136,679  
SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIVES

The estimated useful lives are as follows:

 

Machinery and equipment - 5 years
Furniture - 7 years
SCHEDULE OF ANTI-DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS

 

    September 30, 2026     September 30, 2025  
    (Unaudited)     (Unaudited)  
Stock Warrants with no designations     120       121  
Series C Preferred Stock Warrants     23,459,532       -  
Convertible Series C Preferred stock     374,354       -  
Convertible Debt     -       514  
Total     23,834,006       635