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