SmartMetric (SMME) 10-Q 22 Feb 23 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Dec. 31, 2022	Feb. 07, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--06-30
Entity File Number	000-54853
Entity Registrant Name	SMARTMETRIC, INC.
Entity Central Index Key	0001301991
Entity Tax Identification Number	05-0543557
Entity Incorporation, State or Country Code	NV
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	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,487,909,032

Condensed Consolidated Balance

Condensed Consolidated Balance Sheet (Unaudited) - USD ($)	Dec. 31, 2022	Jun. 30, 2022
Current assets:
Cash	$ 42,998	$ 126,791
Prepaid expenses and other current assets	8,100	13,720
Total current assets	51,098	140,511
Non-current assets
Patent costs (net of amortization)	15,003
Discount
Deferred financing costs		35,000
Total assets	66,101	175,511
Current liabilities:
Accounts payable and accrued expenses	1,155,351	1,052,553
Liability for stock to be issued	62,540	115,790
Deferred Officer’s salary	737,642	753,475
Related party interest payable	279,854	253,898
Dividends payable	1,858	1,858
Due to shareholders	52,927	52,927
Covid19 SBA loan		20,832
Convertible note payable, net of discount	442,211	35,000
Derivative liability		120,996
Convertible interest payable		7,249
Interest payable		2,625
Shareholder loan	12,969
Total current liabilities	2,745,352	2,417,203
Total Liabilities	2,745,352	2,417,203
Series C mandatory redeemable convertible preferred stock, net of discount, authorized 1,000,000 shares, 17,300 and 65,425 shares issued and outstanding, respectively	15,728	59,478
Stockholders’ deficit:
Common stock, $.001 par value; 2,400,000,000 shares authorized, 1,487,909,032 and 647,886,336 shares issued and outstanding, respectively	1,487,909	647,886
Additional paid-in capital	26,984,207	27,546,376
Accumulated deficit	(31,167,704)	(30,496,042)
Total stockholders’ deficit	(2,694,978)	(2,301,170)
Total liabilities and stockholders’ deficit	66,101	175,511
Class B Preferred Stock [Member]
Stockholders’ deficit:
Preferred stock, value	610	610
Class A Preferred Stock [Member]
Stockholders’ deficit:
Preferred stock, value

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheet (Unaudited) (Parenthetical) - $ / shares	Dec. 31, 2022	Jun. 30, 2022
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	2,400,000,000	2,400,000,000
Common stock, shares issued	1,487,909,032	647,886,336
Common stock, shares outstanding	1,487,909,032	647,886,336
Series C Redeemable Convertible Preferred Stock [Member]
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	17,300	65,425
Preferred stock, shares outstanding	17,300	65,425
Class B Preferred Stock [Member]
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 value (in Dollars per share)	$ 0.001	$ 0.001
Class A Preferred Stock [Member]
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 value (in Dollars per share)	$ 0.001	$ 0.001

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenues
Expenses:
Officer’s salary	47,500	47,500	95,000	95,000
Advertising costs	43,075	41,148	116,712	84,153
Legal and professional fees	30,443	25,605	98,420	167,228
General and administrative expenses	(63,179)	200,357	10,956	508,104
Research and development	56,950	44,500	73,000	68,895
Total operating expenses	114,789	359,110	394,088	923,380
Loss from operations before income taxes	(114,789)	(359,110)	(394,088)	(923,380)
Interest & Financing Expense	(12,909)	(48,844)	(25,956)	(79,627)
Gain on PPP loan forgiveness	20,832	20,832	20,832	20,832
Gain (loss) on derivative liability		68,240	(284,204)	(437,368)
Other income (expenses)	11,754		11,754
Gain (loss) on conversions	(284,204)
Net loss	(379,316)	(318,882)	(671,662)	(1,419,543)
Preferred stock dividends		(3,379)		(4,802)
Net loss available for common stockholders	$ (379,316)	$ (322,261)	$ (671,662)	$ (1,424,345)
Net loss per share, basic and diluted	$ 0	$ 0	$ 0	$ 0
Weighted average number of common shares outstanding, basic and diluted	1,277,581,461	518,255,935	1,010,411,250	493,850,474

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Preferred Series C Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Jun. 30, 2021	$ 610	$ 446,386	$ 25,955,367	$ (28,859,365)	$ (2,457,002)
Beginning balance, shares at Jun. 30, 2021	610,000	446,385,628
Shares issued of common stock and warrants for cash		$ 80,041	850,661		930,702
Shares issued of common stock and warrants for cash, Shares		80,040,996
Shares converted from Preferred C shares to common		$ 76,955	299,546		376,501
Shares converted from Preferred C shares to common, Shares		76,954,447
Common shares issued for services		$ 19,504	90,802		110,306
Common shares issued for services, Shares		19,505,265
Common shares issued for finders fee		$ 25,000	350,000		375,000
Common shares issued for finder's fee, Shares		25,000,000
Series C Preferred Dividends
Prior period adjustments
Net loss for period				(1,636,677)	(1,636,677)
Ending balance, value at Jun. 30, 2022	$ 610	$ 647,886	27,546,376	(30,496,042)	(2,301,170)
Ending balance, shares at Jun. 30, 2022	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			22,250
Common shares issued for services, Shares		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 for period				(292,347)	(292,347)
Ending balance, value at Sep. 30, 2022	$ 610	$ 905,848	27,928,877	(30,788,389)	(1,953,054)
Ending balance, shares at Sep. 30, 2022	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
Shares converted from Preferred C shares to common, Shares
Common shares issued for services
Common shares issued for services, Shares
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 for period				(379,316)	(379,316)
Ending balance, value at Dec. 31, 2022	$ 610	$ 1,487,909	$ 26,984,207	$ (31,167,707)	$ (2,694,978)
Ending balance, shares at Dec. 31, 2022	610,000	1,487,909,032

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (671,662)	$ (1,419,543)
Amortization of intangible asset	(232)
Adjustments to reconcile net loss to net cash used in operating activities:
Common stock issued and issuable for services	55,500	435,306
Non cash financing expense:
Gain (loss) on fair value of derivative liability	(120,996)	437,368
Amortization of debt discount		26,466
Gain on PPP forgiveness	(20,832)	(20,832)
Amortization of debt cost	35,000
Change in stock liability	(53,250)
Changes in assets and liabilities
Increase (Decrease) in prepaid expenses and other current assets	5,620
Increase in accounts payable and accrued expenses	102,798	(30,166)
(Decrease) in deferred officer salary	(15,833)
Increase in Due to shareholder
Increase in Convertible interest payable	(2,625)	1,750
Increase in interest payable	(7,249)
Change in discount
Increase in related party interest payable	25,956	25,819
Net cash used in operating activities	(667,805)	(543,832)
CASH FLOWS FROM FINANCING ACTIVITIES
Loans from related parties	12,969	7,668
Patent costs (net of amortization)	(15,235)
Proceeds from sale of common stock	330,932	135,827
Proceeds from AJB Note		270,000
Proceeds from sale of Series C Preferred stock	43,750	155,000
Change in dividends payable		4,802
Change in derivative liability	120,996
Change in convertible note payable	90,600
Net cash provided by financing activities	584,012	573,297
NET INCREASE (DECREASE) IN CASH	(83,793)	29,465
CASH BEGINNING OF PERIOD	126,791	10,325
END OF PERIOD	42,998	39,790
Non-cash investing and financing activities	43,750	107,000
CASH PAID DURING THE PERIOD FOR:
Income taxes
Interest

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) (Parenthetical) - shares	6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Common Stock [Member]
Number of shares issued	14,335,488	19,148,052
Series C Preferred Stock [Member]
Conversion of shares	48,125	125,675

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	6 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
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 months ended December 31, 2022 are not necessarily indicative of the results that may be expected for the year ending June 30, 2023. 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, 2022, as filed with the Securities and Exchange Commission on October 14, 2022. The consolidated balance sheet as of June 30, 2022, 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 $ 671,662 1,419,543 31,167,704 30,496,042 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 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. In December 2019, an outbreak of a novel strain of coronavirus originated in Wuhan, China (“COVID-19”) and has since spread worldwide, including to the Unites States, posing public health risks that have reached pandemic proportions (the “COVID-19 Pandemic”). The COVID-19 Pandemic poses a threat to the health and economic wellbeing of our employees, customers and vendors. Like most businesses world-wide, the COVID-19 Pandemic has impacted the Company financially delaying the beginning of mass production. As of 2023, the company has seen its electronics assembly move forward following continued delays in 2020, 2021 and 2022. During the spans’ of these past three years SmartMetric was seriously impacted in its mass product development of 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.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
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, 2022 and 2021, 19,935,352 69,163,518 Stock-Based Compensation The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation Equity-Based Payments to Non-Employees 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, 2022 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 approximates 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, 2022.

PREPAID EXPENSES

PREPAID EXPENSES	6 Months Ended
	Dec. 31, 2022
Prepaid Expenses
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, 2022 were $ 8,100

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
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 six months ended December 31, 2022 and 2021 was $ 4,037 2,916 Related Party Transactions As of December 31, 2022 and 2021, the Company has accrued the amounts of $ 737,642 737,642 As a result of shareholder loans and deferred officer salary, the Company has accrued a balance of $ 279,854 227,665 On September 11, 2017, we received a license to certain patents 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. Our CEO maintains an employment agreement that stipulates a $ 190,000 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.

DEBT

DEBT	6 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
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 is 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 bears 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 may be forgiven if they are 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 0.0175 5,000 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 12,500,000 300,000 10,000,000 5,000 250,000 300,000 270,000 0.05 253,000 270,000 On January 27, 2022, the Company entered into a securities purchase agreement with Talos Victory Fund, LLC (“TVF”). The Company issued TVF a 10 250,000 12,500,000 0.001 12,500,000 On January 27, 2022, the Company entered into a securities purchase agreement with Firstfire Global Opportunities Fund (“Firstfire”). The Company issued Firstfire a 10 250,000 12,500,000 0.001 12,500,000 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 10 250,000 12,500,000 0.001 12,500,000 On March 8, 2022, the Company entered into a securities purchase agreement with Mast Hill Fund, LP (“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 (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. On March 15, 2022, the Company entered into a securities purchase agreement with Mast Hill Fund, L.P. (“Mast Hill”). The Company issued Mast Hill: (i) a promissory note in the aggregate principal amount of $250,000 (the “Note”), (ii) a common stock purchase warrant (the “Warrant”) to purchase up to an aggregate of 12,500,000 shares of the Company’s common stock, par value $0.001 per share (the “Common Stock”), and (iii) 12,500,000 shares of Common Stock (the “Commitment Shares”). Between August 2022 and December 2022, Mast Hill Fund, L.P. converted its warrants into 335,467,849 275,000 Between August and September 2022, Talos Victory Fund, LLC converted its warrants into 102,918,679 275,000 Between August and November 2022, Firstfire Global Opportunities Fund, LLC converted its warrants into 190,000,000 275,000 Between October 2022 and N 161,297,680 150,375

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	6 Months Ended
	Dec. 31, 2022
Equity [Abstract]
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 5,000,000 The Company issued 200,000 In October 2015, the Company issued 200,000 On September 11, 2017, the Company issued an additional 210,000 As of December 31, 2022, the Company has 5,000,000 0.001 610,000 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. 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. The number of issued and outstanding shares of Series C Convertible Preferred Stock were 17,300 65,425 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 last fiscal quarter of fiscal year ending June 30, 2021, the Company increased its authorized shares of common stock from 600,000,000 to 1,200,000,000 As of September 30, 2021, the Company had 488,648,586 ● During the three months ended September 30, 2021, the Company sold 5,500,000 27,462 (i) 5,500,000 shares of common stock at a price of $0.10 per share and (ii) 5,500,000 shares of common stock at a price of $0.20 per share. The warrants expire at various times through September 21, 2022. None of the 12,000,000 shares of common stock were issued during the quarter ended September 30, 2021, and were recognized as stock payable. ● During the three months ended September 30, 2021, the Company issued 42,262,958 8,133,333 17,534,387 116,050 4,095,238 12,500,000 As of December 31, 2021, the Company had 539,310,756 ● During the three months ended December 31, 2021, the Company sold 8,625,000 86,230 (i) 8,625,000 shares of common stock at a price of $0.70 per share and (ii) 4,312,500 shares of common stock at a price of $1.00 per share. The warrants expire at various times through December 14, 2022. None of the 8,625,000 shares of common stock were issued during the quarter ended December 31, 2021, and were recognized as stock payable. ● During the three months ended December 31, 2021, the Company issued 50,662,170 11,032,663 19,148,052 107,000 7,981,445 12,500,000 ● During the three months ended March 31, 2022, the Company issued 77,040,836 15,826,550 90,750 3,714,286 57,500,000 783,000 ● During the three months ended March 31, 2022, the Company sold 2,000,000 19,980 (i) 2,000,000 shares of common stock at a price of $0.70 per share and (ii) 1,000,000 shares of common stock at a price of $1.00 per share. The warrants expire at various times through February 9, 2023. None of the 2,000,000 shares of common stock were issued during the quarter ended March 31, 2022, and were recognized as stock payable. ● During the three months ended September 30, 2022, the Company issued 257,962,697 9,750,000 14,385,488 48,125 22,250,000 221,327,209 330,700 ● During the three months ended September 30, 2022, the Company sold 0 0 4,000,000 20,000 ● During the three months ended December 31, 2022, the Company issued 582,059,999 4,000,000 578,059,999 ● During the three months ended December 31, 2022, the Company sold 0 0 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, equalling 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 10 0.0175 35,000 Warrants From time to time the Company granted warrants in connection with private placements of securities, as described herein. As of December 31, 2022, and June 30, 2022, the following is a breakdown of the warrant activity: Schedule of share based compensation warrant activity Range of Exercise Prices Number of Weighted- Weighted- Number Weighted- Warrants Outstanding and Exercisable at December 31, 2022: $0.70 - $1.00 32,872,852 1.18 $ 0.22 32,872,852 $ 0.22 Warrants Outstanding and Exercisable at June 30, 2022: $0.10 - $0.20 19,935,352 1.01 $ 0.23 19,935,352 $ 0.23 Warrant Activity: December 31, 2022: Schedule of warrant activity Outstanding - June 30, 2022 45,997,852 Issued - Exercised - Expired (26,062,500 ) Outstanding - December 31, 2022 19,935,352 December 31, 2021: Outstanding - June 30, 2021 124,888,519 Issued 19,937,499 Exercised - Expired (75,662,500 ) Outstanding - December 31, 2021 69,163,518 At September 30, 2022, all 32,872,852 54,664,518

MANDATORY REDEEMABLE CONVERTIBL

MANDATORY REDEEMABLE CONVERTIBLE PREFERRED STOCK	6 Months Ended
	Dec. 31, 2022
Mandatory Redeemable Convertible Preferred Stock
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 0.001 10 105 130 The number of shares of Series C Convertible Preferred Stock issued and outstanding were 17,300 65,425 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 35,000 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. 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, 2022 and June 30, 2022 was $ 15,728 59,478 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, 2022.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	6 Months Ended
	Dec. 31, 2022
Derivative Liabilities
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 0.0010 0.0011 150 341 Schedule of derivative liability Level 1 Level 2 Level 3 Total Derivative liability $ - $ - $ - $ -

INCOME TAXES

INCOME TAXES	6 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
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

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 SUBSEQUENT EVENTS In accordance with ASC 855-10, the Company has reviewed its operations subsequent to December 31, 2022 to the date these financial statements were issued. Between January 1, 2023 and February 7, 2023, other than as described in “Recent Developments” in Part I, Item 2 of this Quarterly Report, there were no subsequent events.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
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.
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.
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.
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, 2022 and 2021, 19,935,352 69,163,518
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
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, 2022 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 approximates 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, 2022.

STOCKHOLDERS_ DEFICIT (Tables)

STOCKHOLDERS’ DEFICIT (Tables)	6 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Schedule of share based compensation warrant activity	Schedule of share based compensation warrant activity Range of Exercise Prices Number of Weighted- Weighted- Number Weighted- Warrants Outstanding and Exercisable at December 31, 2022: $0.70 - $1.00 32,872,852 1.18 $ 0.22 32,872,852 $ 0.22 Warrants Outstanding and Exercisable at June 30, 2022: $0.10 - $0.20 19,935,352 1.01 $ 0.23 19,935,352 $ 0.23
Schedule of warrant activity	Schedule of warrant activity Outstanding - June 30, 2022 45,997,852 Issued - Exercised - Expired (26,062,500 ) Outstanding - December 31, 2022 19,935,352 December 31, 2021: Outstanding - June 30, 2021 124,888,519 Issued 19,937,499 Exercised - Expired (75,662,500 ) Outstanding - December 31, 2021 69,163,518

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	6 Months Ended
	Dec. 31, 2022
Derivative Liabilities
Schedule of derivative liability	Schedule of derivative liability Level 1 Level 2 Level 3 Total Derivative liability $ - $ - $ - $ -

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recurring losses	$ 379,316	$ 318,882	$ 671,662	$ 1,419,543
Accumulated deficit	$ 31,167,704		$ 31,167,704		$ 30,496,042

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - shares	6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Dilutive shares were excluded from diluted loss per common share	19,935,352	69,163,518

PREPAID EXPENSES (Details Narra

PREPAID EXPENSES (Details Narrative)	Dec. 31, 2022 USD ($)
Prepaid Expenses
Prepaid expenses	$ 8,100

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)		6 Months Ended
	Sep. 11, 2017	Dec. 31, 2022	Dec. 31, 2021
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Rent expense		$ 4,037	$ 2,916
Accrued the amounts		737,642	737,642
Interest Payable		279,854	$ 227,665
Chief Executive Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Related party transactions, description	(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

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)

1 Months Ended

2 Months Ended

3 Months Ended

4 Months Ended

5 Months Ended

Mar. 15, 2022

Mar. 08, 2022

Mar. 05, 2020

Jan. 27, 2022

Jul. 23, 2021

Nov. 30, 2022

Sep. 30, 2022

Mar. 31, 2022

Dec. 31, 2021

Sep. 30, 2021

Nov. 30, 2022

Dec. 31, 2022

Jun. 30, 2022

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Convertible note

$ 442,211

$ 35,000

Common stock, par value

$ 0.001

$ 0.001

Warrants to purchase shares, description

(i) 2,000,000 shares of common stock at a price of $0.70 per share and (ii) 1,000,000 shares of common stock at a price of $1.00 per share. The warrants expire at various times through February 9, 2023. None of the 2,000,000 shares of common stock were issued during the quarter ended March 31, 2022, and were recognized as stock payable.

(i) 8,625,000 shares of common stock at a price of $0.70 per share and (ii) 4,312,500 shares of common stock at a price of $1.00 per share. The warrants expire at various times through December 14, 2022. None of the 8,625,000 shares of common stock were issued during the quarter ended December 31, 2021, and were recognized as stock payable.

(i) 5,500,000 shares of common stock at a price of $0.10 per share and (ii) 5,500,000 shares of common stock at a price of $0.20 per share. The warrants expire at various times through September 21, 2022. None of the 12,000,000 shares of common stock were issued during the quarter ended September 30, 2021, and were recognized as stock payable.

G H S Investments L L C [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Convertible note

$ 35,000

Convertible note, percentage

10%

Conversion price per share (in Dollars per share)

$ 0.0175

Beneficial conversion feature

$ 5,000

A J B Capital Investments [Member] | Securities Purchase Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Stock issued for commitment fee, amount

$ 250,000

Stock issued for commitment fee, Shares

12,500,000

Principal amount

$ 300,000

Number of warrant purchase

10,000,000

Original issue discount

$ 300,000

Purchase Price

$ 270,000

Exercise Price

$ 0.05

Notes and warrants due

$ 253,000

A J B Capital Investments [Member] | Securities Purchase Agreement [Member] | Series D Preferred Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Shares issued

5,000

Talos Victory Fund L L C [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Number of warrants converted

102,918,679

Value of warrants converted

$ 275,000

Talos Victory Fund L L C [Member] | Securities Purchase Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Principal amount

$ 250,000

Interest rate

10%

Talos Victory Fund L L C [Member] | Securities Purchase Agreement [Member] | Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Number of warrant purchase

12,500,000

Common stock, par value

$ 0.001

Talos Victory Fund L L C [Member] | Securities Purchase Agreement [Member] | Warrant [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Number of warrant purchase

12,500,000

Firstfire Global Opportunities Fund [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Number of warrants converted

190,000,000

Value of warrants converted

$ 275,000

Firstfire Global Opportunities Fund [Member] | Securities Purchase Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Principal amount

$ 250,000

Interest rate

10%

Firstfire Global Opportunities Fund [Member] | Securities Purchase Agreement [Member] | Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Number of warrant purchase

12,500,000

Common stock, par value

$ 0.001

Firstfire Global Opportunities Fund [Member] | Securities Purchase Agreement [Member] | Warrant [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Number of warrant purchase

12,500,000

Mast Hill Fund L P [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Number of warrants converted

335,467,849

Value of warrants converted

$ 275,000

Mast Hill Fund L P [Member] | Securities Purchase Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Principal amount

$ 250,000

Interest rate

10%

Warrants to purchase shares, description

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

(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 L P [Member] | Securities Purchase Agreement [Member] | Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Number of warrant purchase

12,500,000

Common stock, par value

$ 0.001

Mast Hill Fund L P [Member] | Securities Purchase Agreement [Member] | Warrant [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Number of warrant purchase

12,500,000

Blue Lake Partners L L C [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Number of warrants converted

161,297,680

Value of warrants converted

$ 150,375

STOCKHOLDERS' DEFICIT (Details)

STOCKHOLDERS' DEFICIT (Details) - $ / shares	6 Months Ended	12 Months Ended
	Dec. 31, 2022	Jun. 30, 2022
Equity [Abstract]
Number of Warrants Outstanding (in Shares)	32,872,852	19,935,352
Weighted-Average Contractual Life Remaining in Years	1 year 2 months 4 days	1 year 3 days
Weighted- Average Exercise Price	$ 0.22	$ 0.23
Number Exercisable (in Shares)	32,872,852	19,935,352
Weighted- Average Exercise Price	$ 0.22	$ 0.23

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details 1) - shares	6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Outstanding - beginning of year	45,997,852	124,888,519
Issued		19,937,499
Exercised
Expired	(26,062,500)	(75,662,500)
Outstanding - end of year	19,935,352	69,163,518

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)			1 Months Ended	3 Months Ended					6 Months Ended		12 Months Ended
	Mar. 05, 2020	Sep. 11, 2017	Oct. 31, 2015	Dec. 31, 2022	Sep. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Jun. 30, 2022	Jun. 30, 2021	Jan. 14, 2019	Nov. 05, 2014	Dec. 11, 2009
Class of Stock [Line Items]
Shares issued in conjunction					4,000,000
Common stock, shares authorized				2,400,000,000					2,400,000,000		2,400,000,000	1,200,000,000
Common Stock, Shares, Outstanding				1,487,909,032			539,310,756	488,648,586	1,487,909,032	539,310,756	647,886,336
Common stock, shares issued				1,487,909,032			539,310,756	488,648,586	1,487,909,032	539,310,756	647,886,336
Number of common stock sold				0	0	2,000,000	8,625,000	5,500,000
Proceeds from issuance of common stock				$ 0	$ 0		$ 86,230	$ 27,462
Warrants to purchase shares, description						(i) 2,000,000 shares of common stock at a price of $0.70 per share and (ii) 1,000,000 shares of common stock at a price of $1.00 per share. The warrants expire at various times through February 9, 2023. None of the 2,000,000 shares of common stock were issued during the quarter ended March 31, 2022, and were recognized as stock payable.	(i) 8,625,000 shares of common stock at a price of $0.70 per share and (ii) 4,312,500 shares of common stock at a price of $1.00 per share. The warrants expire at various times through December 14, 2022. None of the 8,625,000 shares of common stock were issued during the quarter ended December 31, 2021, and were recognized as stock payable.	(i) 5,500,000 shares of common stock at a price of $0.10 per share and (ii) 5,500,000 shares of common stock at a price of $0.20 per share. The warrants expire at various times through September 21, 2022. None of the 12,000,000 shares of common stock were issued during the quarter ended September 30, 2021, and were recognized as stock payable.
Number of common stock issued				582,059,999	257,962,697	77,040,836	50,662,170	42,262,958
Stock issued for stock payable				4,000,000	9,750,000		11,032,663	8,133,333
Number of stock converted					14,385,488	15,826,550	19,148,052	17,534,387
Stock issued					48,125	90,750
Finders fee							$ 12,500,000	$ 12,500,000
Proceeds from issuance of common stock						$ 19,980			$ 330,932	$ 135,827
Value of common stock issued					$ 20,000
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, equalling 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.
Class of warrants vested									32,872,852
Class of warrants expire									54,664,518
Convertible Promissory Note [Member]
Class of Stock [Line Items]
Principal balance (in Dollars)	$ 35,000
Interest rate, percentage	10%
Fixed conversion price (in Dollars per share)	$ 0.0175
Deferred financing costs (in Dollars)	$ 35,000
Securities Purchase Agreements [Member]
Class of Stock [Line Items]
Shares issued in conjunction				578,059,999	221,327,209	57,500,000
Proceeds from issuance of common stock					$ 330,700	$ 783,000
Advertising And Promotional Services [Member]
Class of Stock [Line Items]
Shares issued for legal services					22,250,000
Common Stock [Member]
Class of Stock [Line Items]
Shares issued for legal services					22,250,000						19,505,265
Common Stock [Member] | Legal Sevices [Member]
Class of Stock [Line Items]
Shares issued for legal services						3,714,286	7,981,445	4,095,238
Series B Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares															500,000
Shares issued in conjunction		210,000	200,000						200,000
Preferred stock, shares authorized				5,000,000					5,000,000
Preferred stock, par value (in Dollars per share)				$ 0.001					$ 0.001
Preferred stock, shares issued				610,000					610,000
Preferred stock, shares outstanding				610,000					610,000
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares increased														5,000,000
Stock issued							107,000
Series C Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized													1,000,000
Preferred stock, par value (in Dollars per share)													$ 0.001
Preferred stock, shares issued				17,300					17,300		65,425
Preferred stock, shares outstanding				17,300					17,300		65,425
Preferred Stock [Member]
Class of Stock [Line Items]
Stock issued								116,050

MANDATORY REDEEMABLE CONVERTI_2

MANDATORY REDEEMABLE CONVERTIBLE PREFERRED STOCK (Details Narrative) - USD ($)		3 Months Ended	6 Months Ended
	Jan. 14, 2019	Dec. 31, 2022	Dec. 31, 2022	Jun. 30, 2022
Preferred shares convertible average market price rate			71%
Amortized utilizing effective interest discount amount (in Dollars)		$ 35,000	$ 35,000
Series C Convertible Preferred Stock [Member]
Preferred stock, authorized (in Shares)	1,000,000
Preferred stock, par value (in Dollars per share)	$ 0.001
Dividend percent	10%
Preferred Stock, Shares Issued		17,300	17,300	65,425
Preferred Stock, Shares Outstanding		17,300	17,300	65,425
Fair value of convertible preferred stock (in Dollars)		$ 15,728	$ 15,728	$ 59,478
Preferred shares, 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, 2022.
Series C Convertible Preferred Stock [Member] | Minimum [Member]
Dividend percent	105%
Series C Convertible Preferred Stock [Member] | Maximum [Member]
Dividend percent	130%
Series C Convertible Preferred Stocks [Member]
Preferred Stock, Shares Issued		17,300	17,300	65,425
Preferred Stock, Shares Outstanding		17,300	17,300	65,425

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022
Defined Benefit Plan Disclosure [Line Items]
Derivative liability		$ 120,996
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liability
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liability
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liability

DERIVATIVE LIABILITIES (Detai_2

DERIVATIVE LIABILITIES (Details Narrative)	6 Months Ended
	Dec. 31, 2022 $ / shares
Derivative Liabilities
Share Price	$ 0.0141
Risk free rate, Minimum	0.001%
Risk free rate, Maximum	0.0011%
Volatility rate, Minimum	150%
Volatility rate, Maximum	341%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	6 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Effective income tax rate reconciliation, percentage	0%