Company’s accounts receivable arises primarily from the sale of the Company’s ice cream. On a periodic basis, the Company
evaluates each customer account and based on the days outstanding of the receivable, history of past write-offs, collections, and current
credit conditions, writes off accounts it considers uncollectible. With most of our retail and distribution partners, invoices will typically
be due in 30 days. The Company does not accrue interest on past due accounts and the Company does not require collateral. Accounts become
past due on an account-by-account basis. Determination that an account is uncollectible is made after all reasonable collection efforts
have been exhausted. The Company has not provided any accounts receivable allowances for June 30, 2023 and June 30, 2022, respectively.