v3.24.3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$ (17,613)	$ (559)
Adjustments to Reconcile Net Loss to Net Cash Provided by/(Used in) Operating Activities:
Depreciation and Amortization	11,682	10,943
Deferred Income Amortization	(324)	(324)
Deferred Income Taxes	(5,610)	7,065
Effects of Changes in Operating Assets and Liabilities:
Trade Receivables	(566,153)	(706,807)
Inventories	81,635	(24,555)
Prepaid Expenses	1,904	17,722
Accounts Payable	120,719	249,356
Refund Liability Owed to Customers	17,967	24,110
Accrued Expenses	33,444	45,303
Net Cash Used in Operating Activities	(322,349)	(377,746)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from Line-of-Credit	330,000	290,000
Proceeds from Note Payable - Stockholder (Note 7)		100,000
Principal Payments on Notes Payable	(5,314)	(3,064)
Net Cash Provided by Financing Activities	324,686	386,936
INCREASE IN CASH AND CASH EQUIVALENTS	2,337	9,190
Cash and Cash Equivalents - Beginning of Period	41,974	11,295
CASH AND CASH EQUIVALENTS - END OF PERIOD	$ 44,311	$ 20,485

The amount of amortization of deferred income during the period.

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Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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-Subparagraph (SX 210.9-04(22))
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Amount of cash inflow from contractual arrangement with the lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(f))
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The cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.

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The cash outflow for a borrowing supported by a written promise to pay an obligation.

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CHASE GENERAL CORP 10-Q