SmartMetric (SMME) 10-Q 21 Feb 24 2024 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Dec. 31, 2023	Feb. 20, 2024
Details
Registrant CIK	0001301991
Fiscal Year End	--06-30
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Dec. 31, 2023
Document Transition Report	false
Entity File Number	000-54853
Entity Registrant Name	SMARTMETRIC, INC.
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	05-0543557
Entity Address, Address Line One	3960 Howard Hughes Parkway
Entity Address, Address Line Two	Suite 500
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89169
City Area Code	702
Local Phone Number	990-3687
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		2,822,719,707
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Current assets
Cash	$ 11,503	$ 20,012
Payroll tax overpayment	4,270	0
Prepaid expenses and other current assets	8,667	8,667
Total current assets	24,440	28,679
Non-current assets
Patent costs (net of amortization)	37,381	33,750
Due from SBT	750	0
Discount	0	0
Total assets	62,571	62,428
Current liabilities
Accounts payable and accrued expenses	1,326,275	1,233,488
Liability for stock to be issued	0	3,080
Deferred Officer's salary	832,642	769,309
Related party interest payable	333,706	305,949
Dividends payable	1,858	1,858
Due to shareholders	52,927	52,927
Covid19 SBA loan	0	0
Convertible note payable, net of discount	64,260	400,660
Derivative liability	0	0
Convertible interest payable	22,200	22,200
Interest payable	0	0
Shareholder loan	38,129	13,814
Total current liabilities	2,671,997	2,803,284
Total Liabilities	2,671,997	2,803,284
Stockholders' deficit
Common shares	2,822,720	2,222,952
Additional paid-in capital	26,353,594	26,451,292
Accumulated deficit	(31,802,078)	(31,431,438)
Total stockholders' deficit	(2,625,155)	(2,756,583)
Total liabilities and stockholders' deficit	62,571	62,428
Series C Redeemable Convertible Preferred Stock
Current liabilities
Preferred shares	15,728	15,728
Class B Preferred Stock
Stockholders' deficit
Preferred shares	$ 610	$ 610

Balance Sheets - Parenthetical

Balance Sheets - Parenthetical - $ / shares	Dec. 31, 2023	Jun. 30, 2023
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	1,200,000,000,000	1,200,000,000,000
Common Stock, Shares, Issued	2,822,719,707	2,401,186,371
Common Stock, Shares, Outstanding	2,822,719,707	2,401,186,371
Series C Redeemable Convertible Preferred Stock
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred Stock, Shares Issued	17,300	17,300
Preferred Stock, Shares Outstanding	17,300	17,300
Class B Preferred Stock
Preferred Stock, Shares Authorized	5,000,000	5,000,000
Preferred Stock, Shares Issued	610,000	610,000
Preferred Stock, Shares Outstanding	610,000	610,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Class A Preferred Stock
Preferred Stock, Shares Authorized	50,000,000	50,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Operations - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Condensed Consolidated Statements Of Operations
Revenues	$ 0	$ 0	$ 0	$ 0
Expenses
Officer's salary	47,500	47,500	95,000	95,000
Advertising costs	45,584	43,075	90,488	116,712
Legal and professional fees	25,850	30,443	27,200	98,420
General and administrative expenses	58,036	(63,179)	94,986	10,956
Research and development	8,028	56,950	33,767	73,000
Amortization	663	0	1,225	0
Total operating expenses	185,661	114,789	342,666	394,088
Loss from operations before income taxes	(185,661)	(114,789)	(342,366)	(394,088)
Interest & Financing Expense	(14,307)	(12,909)	(27,973)	(25,956)
Gain on PPP loan forgiveness	0	20,832	0	20,832
Gain (loss) on derivative liability	0	(284,204)	0	(284,204)
Other income (expenses)	0	11,754	0	11,754
Net loss	(199,968)	(379,316)	(370,639)	(671,662)
Preferred stock dividends		0		0
Net loss available for common stockholders	$ (199,968)	$ (379,316)	$ (370,639)	$ (671,662)
Net loss per share, basic and diluted	$ 0	$ 0	$ 0	$ 0
Weighted average number of common shares outstanding, basic and diluted	2,580,824,417	1,277,581,461	2,453,949,756	1,010,411,250

Condensed consolidated Statem_2

Condensed consolidated Statements of Changes In Stockholders' (Deficit) - USD ($)	Preferred Series C Stock	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
Total stockholders' deficit	$ 610	$ 647,886	$ 27,546,376	$ (30,496,042)	$ (2,301,170)
Shares, Outstanding	610,000	647,886,336
Shares issued of common stock and warrants for cash		$ 9,750	23,500		33,250
Shares issued of common stock and warrants for cash, shares		9,750,000
Shares converted from Preferred C shares to common		$ 14,335	29,415		43,750
Shares converted from Preferred C shares to common, shares		14,335,488
Common shares issued for services		$ 22,250	0		$ 22,250
Stock Issued During Period, Shares, Issued for Services		22,250,000			22,250,000
Common shares issued for equity funding conversions		$ 211,627	329,586		$ 541,213
Common shares issued for equity funding conversions, shares		211,627,209
Net loss				(292,347)	(292,347)
Equity, Attributable to Parent, Beginning Balance at Jun. 30, 2022	$ 610	$ 647,886	27,546,376	(30,496,042)	(2,301,170)
Shares, Outstanding, Beginning Balance at Jun. 30, 2022	610,000	647,886,336
Equity, Attributable to Parent, Ending Balance at Sep. 30, 2022	$ 610	$ 905,848	27,928,877	(30,788,389)	(1,953,054)
Shares, Outstanding, Ending Balance at Sep. 30, 2022	610,000	905,849,033
Net loss					(671,662)
Equity, Attributable to Parent, Beginning Balance at Jun. 30, 2022	$ 610	$ 647,886	27,546,376	(30,496,042)	(2,301,170)
Shares, Outstanding, Beginning Balance at Jun. 30, 2022	610,000	647,886,336
Equity, Attributable to Parent, Ending Balance at Dec. 31, 2022	$ 610	$ 1,487,909	26,984,207	(31,167,707)	(2,694,978)
Shares, Outstanding, Ending Balance at Dec. 31, 2022	610,000	1,487,909,032
Total stockholders' deficit	$ 610	$ 905,848	27,928,877	(30,788,389)	(1,953,054)
Shares, Outstanding	610,000	905,849,033
Shares issued of common stock and warrants for cash		$ 4,000	16,000		20,000
Shares issued of common stock and warrants for cash, shares		4,000,000
Shares converted from Preferred C shares to common		$ 0	0		0
Shares converted from Preferred C shares to common, shares		0
Common shares issued for services		$ 0	0		0
Stock Issued During Period, Shares, Issued for Services		0
Common shares issued for equity funding conversions		$ 578,060	(960,669)		(382,609)
Common shares issued for equity funding conversions, shares		578,059,999
Net loss				(379,316)	(379,316)
Equity, Attributable to Parent, Beginning Balance at Sep. 30, 2022	$ 610	$ 905,848	27,928,877	(30,788,389)	(1,953,054)
Shares, Outstanding, Beginning Balance at Sep. 30, 2022	610,000	905,849,033
Equity, Attributable to Parent, Ending Balance at Dec. 31, 2022	$ 610	$ 1,487,909	26,984,207	(31,167,707)	(2,694,978)
Shares, Outstanding, Ending Balance at Dec. 31, 2022	610,000	1,487,909,032
Total stockholders' deficit	$ 610	$ 1,487,909	26,984,207	(31,167,707)	(2,694,978)
Shares, Outstanding	610,000	1,487,909,032
Total stockholders' deficit	$ 610	$ 2,222,951	26,451,292	(31,431,436)	(2,756,583)
Shares, Outstanding	610,000	2,222,951,485
Shares issued of common stock and warrants for cash		$ 20,100	(6,100)		14,000
Shares issued of common stock and warrants for cash, shares		20,100,000
Shares converted from Preferred C shares to common		$ 0	0		0
Common shares issued for services		0	0		0
Common shares issued for equity funding conversions		$ 158,135	0		158,135
Common shares issued for equity funding conversions, shares		158,134,886
Shares issued against liability		$ 0	0		0
Shares issued against warrants		0	0		0
Net loss				(170,671)	(170,671)
Equity, Attributable to Parent, Beginning Balance at Jun. 30, 2023	$ 610	$ 2,222,951	26,451,292	(31,431,436)	(2,756,583)
Shares, Outstanding, Beginning Balance at Jun. 30, 2023	610,000	2,222,951,485
Equity, Attributable to Parent, Ending Balance at Sep. 30, 2023	$ 610	$ 2,401,186	26,445,192	(31,602,110)	(2,755,122)
Shares, Outstanding, Ending Balance at Sep. 30, 2023	610,000	2,401,186,371
Net loss					(370,639)
Equity, Attributable to Parent, Beginning Balance at Jun. 30, 2023	$ 610	$ 2,222,951	26,451,292	(31,431,436)	(2,756,583)
Shares, Outstanding, Beginning Balance at Jun. 30, 2023	610,000	2,222,951,485
Equity, Attributable to Parent, Ending Balance at Dec. 31, 2023	$ 610	$ 2,822,719	26,353,594	(31,802,078)	(2,625,155)
Shares, Outstanding, Ending Balance at Dec. 31, 2023	610,000	2,822,719,707
Total stockholders' deficit	$ 610	$ 2,401,186	26,445,192	(31,602,110)	(2,755,122)
Shares, Outstanding	610,000	2,401,186,371
Shares issued of common stock and warrants for cash		$ 260,234			260,234
Shares issued of common stock and warrants for cash, shares		260,233,336
Shares converted from Preferred C shares to common		$ 0	0	0	0
Common shares issued for services		0	0		0
Common shares issued for equity funding conversions		$ 161,300	(91,598)		69,702
Common shares issued for equity funding conversions, shares		161,300,000
Shares issued against liability		$ 0	0		0
Shares issued against warrants		0	0		0
Net loss				(199,968)	(199,968)
Equity, Attributable to Parent, Beginning Balance at Sep. 30, 2023	$ 610	$ 2,401,186	26,445,192	(31,602,110)	(2,755,122)
Shares, Outstanding, Beginning Balance at Sep. 30, 2023	610,000	2,401,186,371
Equity, Attributable to Parent, Ending Balance at Dec. 31, 2023	$ 610	$ 2,822,719	26,353,594	(31,802,078)	(2,625,155)
Shares, Outstanding, Ending Balance at Dec. 31, 2023	610,000	2,822,719,707
Total stockholders' deficit	$ 610	$ 2,822,719	$ 26,353,594	$ (31,802,078)	$ (2,625,155)
Shares, Outstanding	610,000	2,822,719,707

Condensed consolidated Statem_3

Condensed consolidated Statements Of Cash Flows - USD ($)	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net Cash Provided by (Used in) Operating Activities
Net loss	$ (370,639)	$ (671,662)
Adjustments to reconcile net loss to net cash
Common stock issued and issuable for services	0	55,500
Payroll tax overpayment	(4,270)	0
Gain (loss) on fair value of derivative liability	0	(120,996)
Amortization	1,225	(232)
Amortization of debt discount	0	35,000
Gain on PPP forgiveness	0	(20,832)
Changes in assets and liabilities
Increase (Decrease) in prepaid expenses and other current assets	1,083	5,620
Increase in accounts payable and accrued expenses	92,786	102,798
(Decrease) in deferred officer salary	63,333	(15,833)
Increase in due to shareholder	0	0
Unlocated	0	0
Increase in Convertible interest payable	0	(2,625)
Increase in interest payable	0	(7,249)
Increase in related party interest payable	27,757	25,956
Net cash used in operating activities	(188,725)	(614,555)
CASH FLOWS FROM FINANCING ACTIVITIES
Loans from related parties	23,232	12,969
Proceeds from sale of common stock	42,770	330,932
Change in stock liability	(3,080)	(53,250)
Discount	0	0
Change in derivative liability	0	120,996
Conversions of Series C Preferred Stock	0	43,750
Due from SBT	(750)	0
Change in convertible note	122,900	90,600
Patent costs	(4,856)	(15,235)
Net cash provided by financing activities	180,216	530,762
NET INCREASE (DECREASE) IN CASH	(8,509)	(83,793)
CASH BEGINNING OF PERIOD	20,012	126,791
END OF PERIOD	11,503	42,998
Non-cash investing and financing activities	43,750	43,750
CASH PAID DURING THE PERIOD FOR
Income taxes	0	0
Interest	$ 0	$ 0

NOTE 1 - ORGANIZATION AND BASIS

NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION	6 Months Ended
	Dec. 31, 2023
Notes
NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION	NOTE 1 ORGANIZATION AND BASIS OF PRESENTATION SmartMetric, Inc. (the “Company” or “SmartMetric”) was incorporated in the State of Nevada on December 18, 2002. SmartMetric’s main product is a fingerprint sensor-activated credit/debit card with a finger sensor onboard the card and a built-in rechargeable battery for portable biometric identification and card activation. This card may be referred to as a biometric credit and or debit card or the SmartMetric Biometric credit card. SmartMetric has completed development of its card along with pre-mass manufacturing cards and is now in the final stages of production of its credit/debit biometric card. The release of this card is imminent. The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, they do not include all the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management of the Company, the accompanying unaudited financial statements contain all the adjustments (which are of a normal recurring nature) necessary for a fair presentation. Operating results for the three and six months ended December 31, 2023 are not necessarily indicative of the results that may be expected for the year ending June 30, 2024. For further information, refer to the financial statements and the footnotes thereto contained in the Company’s Annual Report on Form 10-K for the year ended June 30, 2023, as amended, as filed with the Securities and Exchange Commission on October 13, 2023. The consolidated balance sheet as of June 30, 2023, has been derived from the audited financial statements at that date, but does not include all the information and footnotes required by US GAAP for complete financial statements. Going Concern As shown in the accompanying condensed consolidated financial statements the Company has sustained recurring losses of $370,639 and $671,662 for the six months ended December 31, 2023 and 2022, and has an accumulated deficit of $31,802,078, and $31,431,438 at December 31, 2023 and June 30, 2023, respectively. These conditions raise substantial doubt about the Company’s ability to continue as a going concern within one year of the date of this filing. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. COVID-19 has had an impact on SmartMetric’s final card production. While the delays are primarily due to supply line disruption, the Company is confident that these delays will be short-lived based on advice from our manufacturing partners, manufacturing alternatives and alternative supply lines that are being put into place by the Company. Management believes that the Company’s capital requirements will depend on many factors. These factors include product marketing and distribution. The management plans include equity sales and borrowing in order to fund the operations. There are no assurances that the Company will be able to achieve the level of revenues adequate to generate sufficient cash flow from operations to support the Company’s working capital requirements. To the extent that funds generated are insufficient, the Company will have to raise additional working capital. No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to the Company. If adequate working capital is not available, the Company may not continue its operations. As of the end 2023, the Company has seen its electronics assembly move forward following delays in 2020, 2021 and 2022. During the span of these past three years, SmartMetric was adversely impacted in its product development of and production plans for its biometric credit card product. Principles of Consolidation The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, SmartMetric Australia Pty. Ltd. All significant intercompany accounts and transactions have been eliminated in consolidation. SmartMetric Australia Pty Ltd., having no assets or bank accounts and no operations, has been voluntarily dissolved as a corporation.

NOTE 2 - SUMMARY OF SIGNIFICANT

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Dec. 31, 2023
Notes
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. On an ongoing basis, the Company evaluates its estimates, including, but not limited to, those related to income taxes and contingencies. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results could differ from those estimates. Research and Development Research and development costs are charged to expense as incurred. Our research and development expenses consist primarily of expenditures for electronics design and engineering, software design and engineering, component sourcing, component engineering, manufacturing, product trials, compensation and consulting costs. Recent Accounting Pronouncements The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow. Loss Per Share of Common Stock In accordance with FASB ASC 260, “Earnings Per Share,” the basic loss per share is computed by dividing the loss attributable to common stockholders by the weighted average number of common shares outstanding during the period. Basic net loss per share excludes the dilutive effect of stock options or warrants and convertible notes. Diluted net earnings (loss) per common share is determined using the weighted-average number of common shares outstanding during the period, adjusted for the dilutive effect of common stock equivalents, consisting of shares that might be issued upon exercise of common stock options and warrants. In periods where losses are reported, the weighted-average number of common shares outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. As of December 31, 2023 and 2022, 227,935,352 and 19,935,352 dilutive shares were excluded from the calculation of diluted loss per common share, with all dilutive shares being common stock warrants at December 31, 2023 and 2022, as their effect would be anti-dilutive. Stock-Based Compensation The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation Equity-Based Payments to Non-Employees NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Fair value of financial instruments The Company measures fair value in accordance with ASC 820 - Fair Value Measurements. ASC 820 defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurements. ASC 820 establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, ASC 820 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by ASC 820 are: Level 1 Level 2 Level 3 As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date. The reported fair values for financial instruments that use Level 2 and Level 3 inputs to determine fair value are based on a variety of factors and assumptions. Accordingly, certain fair values may not represent actual values of the Company’s financial instruments that could have been realized as of December 31, 2023 or that will be recognized in the future, and do not include expenses that could be incurred in an actual settlement. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, receivables from related parties, prepaid expenses and other, accounts payable, accrued liabilities, and related party and third-party notes payables approximate fair value due to their relatively short maturities. The Company’s notes payable to related parties approximate the fair value of such instrument based upon management’s best estimate of terms that would be available to the Company for similar financial arrangements at December 31, 2023.

NOTE 3 - PREPAID EXPENSES

NOTE 3 - PREPAID EXPENSES	6 Months Ended
	Dec. 31, 2023
Notes
NOTE 3 - PREPAID EXPENSES	NOTE 3 PREPAID EXPENSES Prepaid expenses represent the unexpired terms of various consulting agreements as well as advance rental payments. Prepaid expenses at December 31, 2023 were $8,667.

NOTE 4 - COMMITMENTS AND CONTIN

NOTE 4 - COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Dec. 31, 2023
Notes
NOTE 4 - COMMITMENTS AND CONTINGENCIES	NOTE 4 - COMMITMENTS AND CONTINGENCIES Lease Agreement The Company’s main office is in Las Vegas, Nevada. Rent expense under all leases for the three months ended December 31, 2023 and 2022 was $3,785 and $4,037 respectively. The Company maintains only one office. This office is in Las Vegas, NV and is a month-to-month lease. Related Party Transactions As of December 31, 2023 and June 30, 2023, the Company has accrued the amounts of $832,642 and $769,309, respectively, as deferred Officer’s salary for the difference between the president’s annual salary and the amounts paid. As a result of shareholder loans and deferred officer salary, the Company has accrued a balance of $333,706 and $305,949 as interest payable as of December 31, 2023 and June 30, 2023. NOTE 4 - COMMITMENTS AND CONTINGENCIES (CONTINUED) On September 11, 2017, we received a license to certain patents Our CEO maintains an employment agreement that stipulates a $190,000 annual salary. This agreement is still in effect. Litigation From time to time, we may be a defendant or plaintiff in various legal proceedings arising in the normal course of our business. As of the date of this Quarterly Report, there are no material pending legal or governmental proceedings relating to us or properties to which we are a party, and, to our knowledge, there are no material proceedings to which any of our directors, executive officers or affiliates are a party adverse to us or which have a material interest adverse to us.

NOTE 5 - DEBT

NOTE 5 - DEBT	6 Months Ended
	Dec. 31, 2023
Notes
NOTE 5 - DEBT	NOTE 5 - DEBT On April 17, 2020, we received funds under the Paycheck Protection Program (the “PPP”), a part of the CARES Act. The loan was serviced by Chase Bank, and the application for these funds required us to, in good faith, certify that the current economic uncertainty made the loan necessary to support our ongoing operations. We used the funds for payroll and related costs. The receipt of these funds, and the forgiveness of the loan attendant to these funds, was dependent on our ability to adhere to the forgiveness criteria. The loan bore interest at a rate of 0.98% per annum and had a maturity date of April 6, 2022, with the first payment being deferred until April 17, 2021. Under the terms of the PPP, certain amounts could be forgiven if they were used in accordance with the CARES Act. The Company applied for forgiveness of this loan as of October 2021, and forgiveness was granted by the Small Business Administration. Therefore, the loan is considered paid in full. On March 5, 2020, the Company issued a $35,000 10% convertible note to GHS Investments, LLC, in relation to an equity financing agreement (see Note 6). The note was due on December 5, 2020, and is convertible at a rate of $0.0175 per share which resulted in a discount from the beneficial conversion feature totaling $5,000. As of March 31, 2023, the note had been paid in full. On July 23, 2021, the Company entered into a securities purchase agreement with AJB Capital Investments, LLC (“AJB”) with respect to the sale and issuance of: (i) a commitment fee in the amount of $250,000 in the form of 12,500,000 shares of the Company’s common stock (the “Commitment Fee Shares”), (ii) a promissory note in the aggregate principal amount of $300,000 (the “Note”), (iii) common stock purchase warrants to purchase up to an aggregate of 10,000,000 shares of the common stock (the “Warrants”), and (iv) 5,000 shares of the Company’s Series D Convertible Preferred Stock. The Note and Warrants were issued on July 23, 2021. The Commitment Fee Shares were issued at a value of $250,000, the Note was issued in a principal amount of $300,000 for a purchase price of $270,000, resulting in an original issue discount of $30,000; the Warrants were issued, with an initial exercise price of $0.05 per share, subject to adjustment; and 5,000 Series D Shares were issued to be converted into the shares of common stock of the Company solely in the event of default under the securities purchase agreement. The aggregate cash subscription amount received by the Company from AJB for the issuance of the Commitment Fee Shares, Note and Warrants was $253,000, due to a reduction in the $270,000 purchase price as a result of broker, legal, and transaction fees. On February 2, 2022, the Company repaid the amounts due AJB. On January 27, 2022, the Company entered into a securities purchase agreement with Talos Victory Fund, LLC (“TVF”). The Company issued TVF a 10% promissory note in the principal amount of $250,000 (the “Note”) and a warrant (the “Warrant”) to purchase 12,500,000 shares of the Company’s common stock, $0.001 par value per share (“Common Stock”). In connection with the agreement, the Company authorized the issuance of 12,500,000 common share warrants to TVF (“Warrant Shares”). NOTE 5 - DEBT (CONTINUED) On January 27, 2022, the Company entered into a securities purchase agreement with Firstfire Global Opportunities Fund (“Firstfire”). The Company issued Firstfire a 10% promissory note in the principal amount of $250,000 (the “Note”) and a warrant (the “Warrant”) to purchase 12,500,000 shares of the Company’s common stock, $0.001 par value per share (“Common Stock”). In connection with the agreement, the Company authorized the issuance of 12,500,000 common share warrants to Firstfire (“Warrant Shares”). On January 27, 2022, the Company entered into a securities purchase agreement with Mast Hill Fund, LP (“Mast Hill”). The Company issued Mast Hill a 10% promissory note in the principal amount of $250,000 (the “Note”) and a warrant (the “Warrant”) to purchase 12,500,000 shares of the Company’s common stock, $0.001 par value per share (“Common Stock”). In connection with the agreement, the Company authorized the issuance of 12,500,000 common share warrants to Mast Hill (“Warrant Shares”). On March 8, 2022, the Company entered into a securities purchase agreement with Mast Hill, in which Mast Hill shall purchase up to five million dollars ($5,000,000) of the Company’s common stock. In connection with the execution of the Agreement, on March 8, 2022, the Company issued Mast Hill five On March 15, 2022, the Company entered into a securities purchase agreement with Mast Hill. The Company issued Mast Hill: (i) a promissory note in the aggregate principal amount of $250,000, (ii) a common stock purchase warrant to purchase up to an aggregate of 12,500,000 shares of the Company’s common stock, par value $0.001 per share, and (iii) 12,500,000 shares of common stock. Between August 2022 and December 2022, Mast Hill Fund, L.P. converted some of its warrants into 335,467,849 common shares representing a total of $275,000. Between August and September 2022, Talos Victory Fund, LLC converted some of its warrants into 102,918,679 common shares representing a total of $275,000. Between August and November 2022, Firstfire Global Opportunities Fund, LLC converted some of its warrants into 190,000,000 common shares representing $275,000. Between October 2022 and November 2022, Blue Lake Partners, LLC converted some of its warrants into 161,297,680 common shares representing $150,375. In January 2023, Blue Lake Partners, LLC converted some of its warrants into 66,640,000 common shares representing $66,640. In February 2023, Mast Hill Fund LP converted debt into 77,646,846 common shares. In July 2023, Mast Hill Fund LP converted its warrants into 96,800,000 common shares. In September 2023, Mast Hill Fund LP converted its warrants into 61,334,886 common shares. In November 2023, Mast Hill Fund LP converted debt into 64,500,000 common shares. In September 2023, Mast Hill Fund LP converted debt into 96,800,000 common shares.

NOTE 6 - STOCKHOLDERS' DEFICIT

NOTE 6 - STOCKHOLDERS' DEFICIT	6 Months Ended
	Dec. 31, 2023
Notes
NOTE 6 - STOCKHOLDERS' DEFICIT	NOTE 6 STOCKHOLDERS’ DEFICIT Preferred Stock Series B Convertible Preferred Stock On December 11, 2009, the Company filed a Certificate of Designation with the State of Nevada, to designate 500,000 shares of preferred stock as Series B Convertible Preferred Stock (“Series B Convertible Preferred Stock”). Effective November 5, 2014, the number of shares designated as Series B Convertible Preferred Stock was increased to 5,000,000 shares. The Company issued 200,000 shares of Series B Convertible Preferred Stock upon its inception in 2004. NOTE 6 STOCKHOLDERS’ DEFICIT (CONTINUED) In October 2015, the Company issued 200,000 shares of Series B Convertible Preferred Stock. On September 11, 2017, the Company issued an additional 210,000 shares Series B Convertible Preferred Stock to its CEO, Chaya Hendrick, in consideration for the grant of exclusive rights to the licensed patent. As of December 31, 2023, the Company has 5,000,000 shares of Series B Convertible Preferred Stock, par value $0.001, authorized, and 610,000 shares of Series B Convertible Preferred Stock issued and outstanding. Holders of the Series B Convertible Preferred Stock are entitled to receive dividends or other distributions with the holders of the common stock of the Company on an as converted basis when, as, and if declared by the directors of the Company. Holders of the Series B Convertible Preferred Stock are entitled to convert each share of the Series B Convertible Preferred Stock into fifty (50) shares of common stock. The outstanding shares of Series B Convertible Preferred Stock are entitled to vote on any matter with the holders of common stock voting together as one (1) class and shall have that number of votes (identical in every other respect to the voting rights of the holder of common stock entitled to vote at any regular or special meeting of stockholders) equal to that number of common shares which is not less than 51% of the vote required to approve any action, which Nevada law provides may or must be approved by vote or consent of the common shares or the holders of other securities entitled to vote, if any. Upon any liquidation, dissolution or winding-up of the Company, whether voluntary or involuntary, holders of the Series B Convertible Preferred Stock are entitled to receive out of the assets, whether capital or surplus, of the Company an amount equal to the Stated Value, pro rata with the holders of the common stock. Series C Convertible Preferred Stock From time to time, the Company issues Series C Convertible Preferred Stock in exchange for cash. These shares are convertible into shares of the Company’s common stock at the price of $0.9090. The number of issued and outstanding shares of Series C Convertible Preferred Stock were 17,300 and 17,300, respectively, for December 31, 2023 and June 30, 2023. Series D Convertible Preferred Stock On July 27, 2021 the Company designated Series D Convertible Preferred Stock (the “Series D Shares”). The Series D Shares have a stated value of $100.00 (the “Stated Value”), and carry a conversion price of the volume weighted average price (for the 20 trading days immediately prior to the conversion date). The number of shares of common stock to be issued upon any conversion shall be calculated as the quotient of (i) the product of the issued shares of the Series D Shares to be converted and the Stated Value, and (ii) the Conversion Price. The Series D Shares are not entitled to receive dividends or other distributions, and have no voting rights. Common Stock During the three months ended September 30, 2022, the Company issued 257,962,697 shares of common stock, of which 9,750,000 were issued from stock payable, 14,385,488 were converted from 48,125 shares of Preferred stock, 22,250,000 shares were issued for advertising and promotional services and 221,327,209 shares were issued in conjunction with securities purchase agreements for net proceeds of $291,410. During the three months ended September 30, 2022, the Company sold zero shares of common stock for net proceeds of $0. During the three months ended September 30, 2023, the Company sold for cash 199,000,000 shares of common stock for net proceeds of $99,450. During the three months that ended September 30, 2023, the Company issued 178,234,886 shares of common stock, of which 20,100,000 were issued for cash and 158,134,886 shares were issued in conjunction with securities purchase agreements. During the three months ended December 31, 2023, the Company sold for cash 31,000,000 shares of common stock for net proceeds of $42,770. During the three months that ended December 31, 2023, the Company issued 421,533,336 shares of common stock, of which 176,900,002 were issued for cash and 161,300,000 shares were issued in conjunction with securities purchase agreements and 83,333,334 shares were issued in conjunction with Regulation A. NOTE 6 STOCKHOLDERS’ DEFICIT (CONTINUED) Equity Financing Agreement On March 5, 2020, the Company entered into an equity financing agreement (the “Equity Financing Agreement”) with GHS Investments, LLC, a Nevada limited liability company (“GHS”). Pursuant to the Equity Financing Agreement, the Company agreed to sell to GHS an indeterminate amount of shares of the Company’s common stock, par value $0.001 per share (the “Common Stock”), up to an aggregate price of four million dollars ($4,000,000). Following effectiveness of the Registration Statement, the Company shall have the discretion to deliver puts to GHS and GHS will be obligated to purchase shares of the Company’s Common Stock based on the investment amount specified in each put notice. The maximum amount that the Company shall be entitled to put to GHS in each put notice shall not exceed two hundred percent (200%) of the average daily trading dollar volume of the Company’s Common Stock during the ten (10) trading days preceding the put, so long as such dollar amount does not exceed $500,000. Pursuant to the Equity Financing Agreement, GHS and its affiliates will not be permitted to purchase and the Company may not put shares of the Company’s Common Stock to GHS that would result in GHS’s beneficial ownership, equaling more than 4.99% of the Company’s outstanding Common Stock. The price of each put share shall be equal to eighty percent (80%) of the Market Price (as defined in the Equity Financing Agreement). Puts may be delivered by the Company to GHS until the earlier of thirty-six (36) months after the effectiveness of the Registration Statement. Concurrently with the execution of the Equity Financing Agreement, the Company entered into a convertible promissory note, for the principal balance of $35,000. Per the terms of the convertible promissory note, the Company agreed to pay GHS interest at the rate of ten percent (10%) until it became due on December 5, 2020. The holder of the convertible promissory note shall have the right at any time to convert all or any part of the outstanding and unpaid principal and interest at a fixed conversion price of $0.0175. See Note 5. The principal balance of $35,000 was been recognized as deferred financing costs in current assets on the accompanying Consolidated Balance Sheet, and was charged against the gross proceeds of each put when received. As of the date of this filing, the note has been paid in full. Warrants From time to time the Company granted warrants in connection with private placements of securities, as described herein. As of December 31, 2023, and June 30, 2023, the following is a breakdown of the warrant activity: Range of Exercise Prices Number of Warrants Outstanding Weighted- Average Contractual Life Remaining in Years Weighted- Average Exercise Price Number Exercisable Weighted- Average Exercise Price Warrants Outstanding and Exercisable at December 31, 2023: $0.70 - $1.00 227,935,352 1.07 $ 0.22 227,935,352 $ 0.22 Warrants Outstanding and Exercisable at June 30, 2023: $0.10 - $0.20 16,935,352 1.01 $ 0.23 16,935,352 $ 0.23 Warrant Activity: December 31, 2023: Outstanding - June 30, 2023 16,935,352 Issued 211,000,000 Exercised - Expired - Outstanding - December 31, 2023 227,935,352 NOTE 6 STOCKHOLDERS’ DEFICIT (CONTINUED) December 31, 2022: Outstanding - June 30, 2022 45,997,852 Issued - Exercised - Expired (26,062,500 ) Outstanding - December 31, 2022 19,935,352 At December 31, 2023, all 227,935,352 warrants are vested and all 227,935,352 warrants expire at various times prior to July 9, 2023.

NOTE 7 - MANDATORY REDEEMABLE C

NOTE 7 - MANDATORY REDEEMABLE CONVERTIBLE PREFERRED STOCK	6 Months Ended
	Dec. 31, 2023
Notes
NOTE 7 - MANDATORY REDEEMABLE CONVERTIBLE PREFERRED STOCK	NOTE 7 MANDATORY REDEEMABLE CONVERTIBLE PREFERRED STOCK Issuances of Series C Convertible Preferred Stock On January 10, 2019, the Board of Directors of the Company adopted a resolution pursuant to the Company’s Certificate of Incorporation, as amended, providing for the designations, preferences and relative, participating, optional and other rights, and the qualifications, limitations and restrictions, of the Series C Convertible Preferred Stock. On January 14, 2019, the Company filed a Certificate of Designations for its Series C Convertible Preferred Stock. The authorized number of Series C Convertible Preferred Stock is 1,000,000 shares, par value 0.001. The Series C Convertible Preferred Stock will, with respect to dividend rights and rights upon liquidation, winding-up or dissolution, rank: (a) senior with respect to dividends and right of liquidation with the Company’s common stock, (b) junior with respect to dividends and right of liquidation with respect to the Company’s Series B Preferred Stock, and (c) junior with respect to dividends and right of liquidation to all existing indebtedness of the Company. The Series C Convertible Preferred Stock will carry an annual ten percent (10%) cumulative dividend, compounded daily, payable solely upon redemption, liquidation or conversion. The Company will have a right, at any time in the period of 180 days from the date of the issuance, at the Company’s option, to redeem all or any portion of the Series C Preferred Stock at prices ranging from 105% to 130%, based on the passage of time. The number of shares of Series C Convertible Preferred Stock issued and outstanding were 17,300 and 17,300, respectively, for December 31, 2023 and June 30, 2023. The holders of Series C Convertible Preferred Stock shall have the right at any time during the period beginning on the date which is six (6) months following the date of their issuance, to convert all or any part of the outstanding Series C Convertible Preferred Stock into fully paid and non-assessable shares of common stock at the Variable Conversion Price. The “Variable Conversion Price” shall mean 71% multiplied by the Market Price (representing a discount rate of 29%). “Market Price” means the average of the two (2) lowest Trading Prices (which means, for any security as of any date, the closing bid price on the OTCQB, OTCQX, Pink Sheets electronic quotation system or applicable trading market (the “OTC”) as reported by a reliable reporting service (“Reporting Service”) designated by the holder (i.e. Bloomberg) for the common stock during the fifteen (15) Trading Day Period ending on the latest complete Trading Day prior to the date of conversion (both terms as defined in the Certificate of Designations). The Series C Convertible Preferred stock is convertible after six months at 71% of the average market price of the Company’s stock based on the lowest two (2) market closes fifteen (15) days prior. Consequently, the shares were converted at different rates. The Company assessed the conversion feature and determined it was required to be bifurcated and recognized as a derivative liability. Three (3) batches of Preferred stock were subject to derivative liability valuation based on the Black Scholes Merton pricing model. As the fair value of each of the three (3) derivative and the shares issued at inception were in excess of the face amount of the Preferred stock, the Company recorded a discount in the amount of $35,000 to be amortized utilizing the effective interest method of accretion over the term of the note. On the date which is eighteen (18) months following the Issuance Date or upon the occurrence of an Event of Default (the “Mandatory Redemption Date”), the Company shall redeem all of the shares of Series C Convertible Preferred Stock of the holder (which have not been previously redeemed or converted). Within five (5) days of the Mandatory Redemption Date, the Company shall make payment to each holder of an amount in cash equal to the total number of shares of Series C Convertible Preferred Stock held by such holder multiplied by the then current Stated Value. NOTE 7 MANDATORY REDEEMABLE CONVERTIBLE PREFERRED STOCK (CONTINUED) All shares of mandatorily redeemable convertible preferred stock have been presented outside of permanent equity in accordance with ASC 480, Classification and Measurement of Redeemable Securities i.e. The carrying value of the Series C Convertible Preferred Stock at December 31, 2023 and June 30, 2023 was $15,728 and $15,728 net of discount, respectively. .

NOTE 8 - DERIVATIVE LIABILITIES

NOTE 8 - DERIVATIVE LIABILITIES	6 Months Ended
	Dec. 31, 2023
Notes
NOTE 8 - DERIVATIVE LIABILITIES	NOTE 8 DERIVATIVE LIABILITIES The conversion rates of the convertible notes and Series C Convertible Preferred Stock are convertible at a variable rate. Accordingly, the Company concluded there is an embedded derivative which was required to be bifurcated and accounted for as a derivative liability. The Company chose to use the Black Scholes model to calculate the derivative liability. The assumptions in the derivative liability calculation included the price of the Company’s common stock of $0.0141 at the valuation date, term of zero, a risk-free rate of between $0.0010 and $0.0011 and a volatility rate of between 150% and 341%. The Company has recorded the embedded derivative liability at its’ fair value utilizing the Black Scholes Merton option pricing model, as follows: Level 1 Level 2 Level 3 Total Derivative liability $ - $ - $ - $ -

NOTE 9 - INCOME TAXES

NOTE 9 - INCOME TAXES	6 Months Ended
	Dec. 31, 2023
Notes
NOTE 9 - INCOME TAXES	NOTE 9 INCOME TAXES The Company provides for income taxes at the end of each interim period based on the estimated effective tax rate for the full fiscal year. Cumulative adjustments to the Company’s estimate are recorded in the interim period in which a change in the estimated annual effective rate is determined. The Company has estimated its effective tax rate to be 0%, based primarily on losses incurred and the uncertainty of realization of the tax benefit of such losses.

NOTE 10 - SUBSEQUENT EVENTS

NOTE 10 - SUBSEQUENT EVENTS	6 Months Ended
	Dec. 31, 2023
Notes
NOTE 10 - SUBSEQUENT EVENTS	NOTE 10 SUBSEQUENT EVENTS In accordance with ASC 855-10, the Company has reviewed its operations subsequent to December 31, 2023 to the date these financial statements were issued. Between December 31, 2023 and February 20, 2024, other than as described in “Recent Developments” in Part I, Item 2 of this Quarterly Report, there were no subsequent events.

NOTE 2 - SUMMARY OF SIGNIFICA_2

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Use of Estimates (Policies)	6 Months Ended
	Dec. 31, 2023
Policies
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. On an ongoing basis, the Company evaluates its estimates, including, but not limited to, those related to income taxes and contingencies. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results could differ from those estimates.

NOTE 2 - SUMMARY OF SIGNIFICA_3

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Research and Development (Policies)	6 Months Ended
	Dec. 31, 2023
Policies
Research and Development	Research and Development Research and development costs are charged to expense as incurred. Our research and development expenses consist primarily of expenditures for electronics design and engineering, software design and engineering, component sourcing, component engineering, manufacturing, product trials, compensation and consulting costs.

NOTE 2 - SUMMARY OF SIGNIFICA_4

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Recent Accounting Pronouncements (Policies)	6 Months Ended
	Dec. 31, 2023
Policies
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow.

NOTE 2 - SUMMARY OF SIGNIFICA_5

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Loss Per Share of Common Stock (Policies)	6 Months Ended
	Dec. 31, 2023
Policies
Loss Per Share of Common Stock	Loss Per Share of Common Stock In accordance with FASB ASC 260, “Earnings Per Share,” the basic loss per share is computed by dividing the loss attributable to common stockholders by the weighted average number of common shares outstanding during the period. Basic net loss per share excludes the dilutive effect of stock options or warrants and convertible notes. Diluted net earnings (loss) per common share is determined using the weighted-average number of common shares outstanding during the period, adjusted for the dilutive effect of common stock equivalents, consisting of shares that might be issued upon exercise of common stock options and warrants. In periods where losses are reported, the weighted-average number of common shares outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. As of December 31, 2023 and 2022, 227,935,352 and 19,935,352 dilutive shares were excluded from the calculation of diluted loss per common share, with all dilutive shares being common stock warrants at December 31, 2023 and 2022, as their effect would be anti-dilutive.

NOTE 2 - SUMMARY OF SIGNIFICA_6

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Stock-Based Compensation (Policies)	6 Months Ended
	Dec. 31, 2023
Policies
Stock-Based Compensation	Stock-Based Compensation The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation Equity-Based Payments to Non-Employees

NOTE 2 - SUMMARY OF SIGNIFICA_7

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Fair value of financial instruments (Policies)	6 Months Ended
	Dec. 31, 2023
Policies
Fair value of financial instruments	Fair value of financial instruments The Company measures fair value in accordance with ASC 820 - Fair Value Measurements. ASC 820 defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurements. ASC 820 establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, ASC 820 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by ASC 820 are: Level 1 Level 2 Level 3 As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date. The reported fair values for financial instruments that use Level 2 and Level 3 inputs to determine fair value are based on a variety of factors and assumptions. Accordingly, certain fair values may not represent actual values of the Company’s financial instruments that could have been realized as of December 31, 2023 or that will be recognized in the future, and do not include expenses that could be incurred in an actual settlement. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, receivables from related parties, prepaid expenses and other, accounts payable, accrued liabilities, and related party and third-party notes payables approximate fair value due to their relatively short maturities. The Company’s notes payable to related parties approximate the fair value of such instrument based upon management’s best estimate of terms that would be available to the Company for similar financial arrangements at December 31, 2023.

NOTE 6 - STOCKHOLDERS' DEFICIT_

NOTE 6 - STOCKHOLDERS' DEFICIT: Schedule of share based compensation warrant activity (Tables)	6 Months Ended
	Dec. 31, 2023
Tables/Schedules
Schedule of share based compensation warrant activity	Range of Exercise Prices Number of Warrants Outstanding Weighted- Average Contractual Life Remaining in Years Weighted- Average Exercise Price Number Exercisable Weighted- Average Exercise Price Warrants Outstanding and Exercisable at December 31, 2023: $0.70 - $1.00 227,935,352 1.07 $ 0.22 227,935,352 $ 0.22 Warrants Outstanding and Exercisable at June 30, 2023: $0.10 - $0.20 16,935,352 1.01 $ 0.23 16,935,352 $ 0.23

NOTE 6 - STOCKHOLDERS' DEFICI_2

NOTE 6 - STOCKHOLDERS' DEFICIT: Schedule of Nonvested Share Activity (Tables)	6 Months Ended
	Dec. 31, 2023
Tables/Schedules
Schedule of Nonvested Share Activity	Warrant Activity: December 31, 2023: Outstanding - June 30, 2023 16,935,352 Issued 211,000,000 Exercised - Expired - Outstanding - December 31, 2023 227,935,352 NOTE 6 STOCKHOLDERS’ DEFICIT (CONTINUED) December 31, 2022: Outstanding - June 30, 2022 45,997,852 Issued - Exercised - Expired (26,062,500 ) Outstanding - December 31, 2022 19,935,352

NOTE 8 - DERIVATIVE LIABILITI_2

NOTE 8 - DERIVATIVE LIABILITIES: Schedule of Derivative Liabilities at Fair Value (Tables)	6 Months Ended
	Dec. 31, 2023
Tables/Schedules
Schedule of Derivative Liabilities at Fair Value	Level 1 Level 2 Level 3 Total Derivative liability $ - $ - $ - $ -

NOTE 1 - ORGANIZATION AND BAS_2

NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION (Details) - USD ($)	3 Months Ended				6 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2023
Details
Net loss	$ 199,968	$ 170,671	$ 379,316	$ 292,347	$ 370,639	$ 671,662
Accumulated deficit	$ 31,802,078				$ 31,802,078		$ 31,431,438

NOTE 2 - SUMMARY OF SIGNIFICA_8

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Loss Per Share of Common Stock (Details) - shares	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Details
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	227,935,352	19,935,352

NOTE 3 - PREPAID EXPENSES (Deta

NOTE 3 - PREPAID EXPENSES (Details)	Dec. 31, 2023 USD ($)
Details
Prepaid Expense	$ 8,667

NOTE 4 - COMMITMENTS AND CONT_2

NOTE 4 - COMMITMENTS AND CONTINGENCIES (Details) - USD ($)		3 Months Ended		6 Months Ended
	Sep. 11, 2017	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Jun. 30, 2023
Operating Leases, Rent Expense		$ 3,785	$ 4,037
Deferred Compensation Liability, Current and Noncurrent		832,642		$ 832,642	$ 769,309
Interest Payable		$ 333,706		333,706	$ 305,949
Chief Executive Officer
Related Party Transaction, Description of Transaction	from Chaya Hendrick, our founder and CEO, related to our technologies until the expiration of the patents. As consideration, we issued Chaya Hendrick, or her assigns, (i) 200,000 shares of Series B Convertible Preferred Stock, (ii) a royalty equal to 5% of gross revenues derived from products sold related to the patents, and (iii) certain minimum required payments beginning at $50,000 and doubling each year thereafter. The Series B Preferred Stock may be converted at the election of holder on a basis for 50 common shares for each preferred share at any time or an aggregate of 10,000,000 common shares in exchange for all 200,000 shares of Series B Convertible Preferred Stock.
Annual salary				$ 190,000

NOTE 5 - DEBT (Details)

NOTE 5 - DEBT (Details) - USD ($)

1 Months Ended

2 Months Ended

4 Months Ended

5 Months Ended

Mar. 15, 2022

Mar. 08, 2022

Jan. 27, 2022

Jul. 23, 2021

Mar. 05, 2020

Nov. 30, 2023

Sep. 30, 2023

Jul. 31, 2023

Feb. 28, 2023

Jan. 31, 2023

Nov. 30, 2022

Sep. 30, 2022

Nov. 30, 2022

Dec. 31, 2022

Dec. 31, 2023

Jun. 30, 2023

Convertible note payable, net of discount

$ 64,260

$ 400,660

Common Stock, Par or Stated Value Per Share

$ 0.001

$ 0.001

GHS Investments LLC

Convertible note payable, net of discount

$ 35,000

Debt Instrument, Interest Rate, Stated Percentage

10%

Debt Instrument, Convertible, Conversion Price

$ 0.0175

Debt Instrument, Convertible, Beneficial Conversion Feature

$ 5,000

AJB Capital Investments | Securities Purchase Agreement

Stock issued for commitment fee, amount

$ 250,000

Stock issued for commitment fee, Shares

12,500,000

Debt Instrument, Face Amount

$ 300,000

Number of warrant purchase

10,000,000

Purchase Price

$ 270,000

Original issue discount

$ 30,000

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.05

Notes and warrants due

$ 253,000

AJB Capital Investments | Securities Purchase Agreement | Series D Preferred Stock

Shares, Issued

5,000

Talos Victory Fund LLC

Number of warrants converted

102,918,679

Value of warrants converted

$ 275,000

Talos Victory Fund LLC | Securities Purchase Agreement

Debt Instrument, Face Amount

$ 250,000

Debt Instrument, Interest Rate During Period

10%

Talos Victory Fund LLC | Securities Purchase Agreement | Common Stock

Number of warrant purchase

12,500,000

Common Stock, Par or Stated Value Per Share

$ 0.001

Firstfire Global Opportunities Fund

Number of warrants converted

190,000,000

Value of warrants converted

$ 275,000

Firstfire Global Opportunities Fund | Securities Purchase Agreement

Debt Instrument, Face Amount

$ 250,000

Number of warrant purchase

10

Firstfire Global Opportunities Fund | Securities Purchase Agreement | Common Stock

Debt Instrument, Face Amount

$ 12,500,000

Number of warrant purchase

12,500,000

Common Stock, Par or Stated Value Per Share

$ 0.001

Mast Hill Fund LP

Number of warrants converted

61,334,886

96,800,000

335,467,849

Value of warrants converted

$ 275,000

Shares of converted debt

64,500,000

96,800,000

77,646,846

Mast Hill Fund LP | Securities Purchase Agreement

Debt Instrument, Face Amount

$ 250,000

Debt Instrument, Interest Rate During Period

10%

Warrant or Right, Reason for Issuance, Description

(i) a promissory note in the aggregate principal amount of $250,000, (ii) a common stock purchase warrant to purchase up to an aggregate of 12,500,000 shares of the Company’s common stock, par value $0.001 per share, and (iii) 12,500,000 shares of common stock.

(5) common stock purchase warrants, respectively, for the purchase of (i) 500,000 shares of common stock (the “First Warrant”), (ii) 1,000,000 shares of common stock (the “Second Warrant”), (iii) 1,000,000 shares of common stock (the “Third Warrant”), (iv) 2,500,000 shares of common stock (the “Fourth Warrant”), and (v) 62,500,000 shares of the Company’s common stock (the “Fifth Warrant”) at the exercise price (as such term is defined in each of the warrants) per share then in effect.

Mast Hill Fund LP | Securities Purchase Agreement | Common Stock

Number of warrant purchase

12,500,000

Common Stock, Par or Stated Value Per Share

$ 0.001

Blue Lake Partners LLC

Number of warrants converted

66,640,000

161,297,680

Value of warrants converted

$ 66,640

$ 150,375

NOTE 6 - STOCKHOLDERS' DEFICIT

NOTE 6 - STOCKHOLDERS' DEFICIT (Details) - USD ($)			1 Months Ended	3 Months Ended			6 Months Ended
	Jul. 09, 2023	Mar. 05, 2020	Oct. 31, 2015	Dec. 31, 2023	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022	Sep. 11, 2023	Jun. 30, 2023	Jan. 14, 2019	Nov. 05, 2014	Dec. 11, 2009
Stock Issued During Period, Shares, Other						0
Share Price				$ 0.0141			$ 0.0141
Stock Issued During Period, Shares, New Issues				421,533,336	178,234,886	257,962,697
Debt Conversion, Converted Instrument, Shares Issued						9,750,000
Conversion of Stock, Shares Converted						14,385,488
Stock Issued During Period, Shares, Issued for Services						22,250,000
Proceeds from sale of common stock							$ 42,770	$ 330,932
Number of common stock sold				31,000,000	199,000,000
Proceeds from Issuance or Sale of Equity				$ 42,770	$ 99,450
Registration statement description		Company shall have the discretion to deliver puts to GHS and GHS will be obligated to purchase shares of the Company’s Common Stock based on the investment amount specified in each put notice. The maximum amount that the Company shall be entitled to put to GHS in each put notice shall not exceed two hundred percent (200%) of the average daily trading dollar volume of the Company’s Common Stock during the ten (10) trading days preceding the put, so long as such dollar amount does not exceed $500,000. Pursuant to the Equity Financing Agreement, GHS and its affiliates will not be permitted to purchase and the Company may not put shares of the Company’s Common Stock to GHS that would result in GHS’s beneficial ownership, equaling more than 4.99% of the Company’s outstanding Common Stock. The price of each put share shall be equal to eighty percent (80%) of the Market Price (as defined in the Equity Financing Agreement). Puts may be delivered by the Company to GHS until the earlier of thirty-six (36) months after the effectiveness of the Registration Statement.
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Expirations in Period							0	26,062,500
Warrant
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Number of Shares							227,935,352
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Expirations in Period	227,935,352
Convertible Promissory Note
Debt Instrument, Face Amount		$ 35,000
Debt Instrument, Interest Rate, Effective Percentage		10%
Debt Instrument, Convertible, Conversion Price		$ 0.0175
Deferred Costs, Current		$ 35,000
Securities Purchase Agreements
Proceeds from sale of common stock						$ 291,410
Conjunction with Securities Purchase Agreement
Stock Issued During Period, Shares, Other						221,327,209
Debt Conversion, Converted Instrument, Shares Issued				161,300,000	158,134,886
Cash
Debt Conversion, Converted Instrument, Shares Issued				176,900,002	20,100,000
Conjunction with Regulation A
Debt Conversion, Converted Instrument, Shares Issued				83,333,334
Series B Convertible Preferred Stock
Convertible Preferred Stock, Shares Reserved for Future Issuance													500,000
Stock Issued During Period, Shares, Other			200,000
Preferred Stock, Shares Authorized									210,000
Series B Preferred Stock
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased												5,000,000
Stock Issued During Period, Shares, Other				200,000
Series C Convertible Preferred Stock
Preferred Stock, Shares Authorized											1,000,000
Share Price				$ 0.9090			$ 0.9090
Preferred Stock, Shares Outstanding				17,300			17,300			17,300
Preferred Stock, Shares Issued				17,300			17,300			17,300
Common Stock | Advertising And Promotional Services
Conversion of Stock, Shares Converted						48,125

NOTE 6 - STOCKHOLDERS' DEFICI_3

NOTE 6 - STOCKHOLDERS' DEFICIT: Schedule of share based compensation warrant activity (Details) - $ / shares	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2023
Details
Number of Warrants Outstanding (in Shares)	227,935,352		16,935,352
Weighted-Average Contractual Life Remaining in Years	1 year 25 days	1 year 3 days
Weighted- Average Exercise Price	$ 0.22		$ 0.23
Number Exercisable (in Shares)	227,935,352		16,935,352
SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableWarrantsWeightedAverageExercisePrice2	$ 0.22		$ 0.23

NOTE 6 - STOCKHOLDERS' DEFICI_4

NOTE 6 - STOCKHOLDERS' DEFICIT: Schedule of Nonvested Share Activity (Details) - shares	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2023	Jun. 30, 2022
Details
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number	227,935,352	19,935,352	16,935,352	45,997,852
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted	211,000,000	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period	0	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Expirations in Period	0	(26,062,500)

NOTE 7 - MANDATORY REDEEMABLE_2

NOTE 7 - MANDATORY REDEEMABLE CONVERTIBLE PREFERRED STOCK (Details) - USD ($)		3 Months Ended
	Jan. 14, 2019	Dec. 31, 2023	Jun. 30, 2023
Deferred (Gain) Loss on Discontinuation of Fair Value Hedge		$ 35,000
Minimum
Preferred Stock, Dividend Rate, Percentage	105%
Maximum
Preferred Stock, Dividend Rate, Percentage	130%
Series C Convertible Preferred Stock
Preferred Stock, Shares Authorized	1,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001
Preferred Stock, Dividend Rate, Percentage	10%
Preferred Stock, Shares Outstanding		17,300	17,300
Preferred Stock, Shares Issued		17,300	17,300
Preferred shares convertible average market price rate		71%
Fair value of convertible preferred stock (in Dollars)		$ 15,728	$ 15,728
Preferred Units, Description		There were 0 shares of Series C Preferred Stock issued for net proceeds of $0, and 0 shares of Series C Preferred Stock converted to 0 shares of common stock for the three months ended December 31, 2023

NOTE 8 - DERIVATIVE LIABILITI_3

NOTE 8 - DERIVATIVE LIABILITIES (Details)	3 Months Ended
	Dec. 31, 2023 $ / shares
Details
Share Price	$ 0.0141
Risk free rate, Minimum	0.0010
Risk free rate, Maximum	$ 0.0011
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum	150%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum	341%

NOTE 8 - DERIVATIVE LIABILITI_4

NOTE 8 - DERIVATIVE LIABILITIES: Schedule of Derivative Liabilities at Fair Value (Details)	Dec. 31, 2023 USD ($)
Derivative Liability	$ 0
Fair Value, Inputs, Level 1
Derivative Liability	0
Fair Value, Inputs, Level 2
Derivative Liability	0
Fair Value, Inputs, Level 3
Derivative Liability	$ 0

NOTE 9 - INCOME TAXES (Details)

NOTE 9 - INCOME TAXES (Details)	3 Months Ended
	Dec. 31, 2023
Details
Effective Income Tax Rate Reconciliation, Percent	0%