Innovative MedTech (IMTH) 10-Q 22 Nov 21 2022 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Sep. 30, 2021	Nov. 22, 2021
Cover [Abstract]
Entity Registrant Name	Innovative MedTech, Inc.
Entity Central Index Key	0001331612
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--06-30
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	No
Document Period End Date	Sep. 30, 2021
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2022
Entity Common Stock Shares Outstanding		15,657,327
Document Quarterly Report	true
Entity File Number	000-51390
Entity Incorporation State Country Code	DE
Entity Tax Identification Number	33-1130446
Entity Address Address Line 1	2310 York St.
Entity Address Address Line 2	Suite 200
Entity Address City Or Town	Blue Island
Entity Address State Or Province	IL
Entity Address Postal Zip Code	60406
City Area Code	708
Local Phone Number	925-9424
Entity Interactive Data Current	Yes
Document Transition Report	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2021	Jun. 30, 2021
Current assets
Cash	$ 106,825	$ 433,435
Accounts receivable, net	187,947	178,555
Notes receivable	112,283	63,453
Prepaid expenses	111	1,745
Total current assets	407,166	677,188
Notes receivable, non-current	14,466	0
Deposits	10,331	10,331
Right-of-use asset	716,869	757,313
Property, plant and equipment, net of accumulated depreciation	312,079	325,788
Goodwill	3,473,264	3,473,264
Total Assets	4,934,175	5,243,884
Current liabilities
Accounts payable and accrued expenses	804,174	775,969
Accrued interest	534,087	520,205
Accrued interest, related parties	18,431	9,459
Notes payable, related parties, current	514,438	514,438
Notes payable, current	129,491	200,705
Convertible notes payable, current	349,900	349,900
Derivative liability	189,548	254,700
Lease liability	171,297	166,895
Total current liabilities	2,711,366	2,792,271
Royalty liability	1,500,000	1,500,000
Lease liability, non-current	545,932	590,418
Paycheck protection loan	266,640	266,640
SBA Loan	150,000	150,000
Total Liabilities	5,173,938	5,299,329
Stockholders' Deficit
Series A Preferred stock, $0.000001 par value; 500,000,000 authorized: 317,500 shares issued and outstanding at September 30, 2021 and June 30, 2021, respectively	0	0
Common stock, $0.000001 par value; 130,000,000 shares authorized; 15,657,327 and 15,557,327 shares issued and outstanding at September 30, 2021 and June 30, 2021, respectively	16	16
Additional paid in capital	14,935,551	14,860,551
Accumulated deficit	(15,175,330)	(14,916,012)
Total Stockholders' Deficit	(239,763)	(55,445)
Total Liabilities and Stockholders' Deficit	$ 4,934,175	$ 5,243,884

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2021	Jun. 30, 2021
STOCKHOLDERS' EQUITY
Preferred stock, shares authorized	500,000,000	500,000,000
Preferred stock, shares par value	$ 0.000001	$ 0.000001
Preferred stock, shares issued	317,500	317,500
Preferred stock, shares outstanding	317,500	317,500
Common stock, shares par value	$ 0.000001	$ 0.000001
Common stock, shares authorized	130,000,000	130,000,000
Common stock, shares issued	15,657,327	15,557,327
Common stock, shares outstanding	15,657,327	15,557,327

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS UNAUDITED - USD ($)	3 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Revenue:
Participant fees	$ 193,910	$ 0
Franchise fees	122,656	0
Revenue	316,566	0
Operating expenses:
General and administrative	237,642	12,195
Salaries and wages	226,939	6,075
Consulting fees	102,525	0
Legal and professional fees	47,617	15,000
Total operating expenses	614,723	33,270
Loss from operations	(298,157)	(33,270)
Other income (expense):
Interest expense, related parties	(8,972)	(9,459)
Interest expense	(17,341)	(58,505)
Change in fair value of derivatives	65,152	(129,228)
Total other income (expense)	38,839	(197,192)
Net loss	$ (259,318)	$ (230,462)
Basic and diluted earnings per share on net loss	$ (0.02)	$ 0
Weighted average shares outstanding - basic and diluted	15,574,718	292,211

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Total	Series A Preferred Stock [Member]	Common Stock	Common Stock To Be Issued [Member]	Additional Paid-in Capital	Accumulated Deficit
Balance, shares at Jun. 30, 2020		47,400,000	292,211	50,000
Balance, amount at Jun. 30, 2020	$ (4,038,615)	$ 47	$ 0	$ 0	$ 7,612,393	$ (11,651,055)
Net loss	(230,462)	$ 0	$ 0	$ 0	0	(230,462)
Balance, shares at Sep. 30, 2020		47,400,000	292,211	50,600
Balance, amount at Sep. 30, 2020	(4,269,077)	$ 47	$ 0	$ 0	7,612,393	(11,881,517)
Balance, shares at Jun. 30, 2020		47,400,000	292,211	50,000
Balance, amount at Jun. 30, 2020	(4,038,615)	$ 47	$ 0	$ 0	7,612,393	(11,651,055)
Balance, shares at Jun. 30, 2021		317,500	15,557,327
Balance, amount at Jun. 30, 2021	(55,445)	$ 0	$ 16	0	14,860,551	(14,916,012)
Net loss	(259,318)	0	$ 0	0	0	(259,318)
Issuance of Common Stock for Services, shares			100,000
Issuance of Common Stock for Services, amount	75,000	$ 0	$ 0	0	75,000	0
Balance, shares at Sep. 30, 2021		317,500	15,657,327
Balance, amount at Sep. 30, 2021	$ (239,763)	$ 0	$ 16	$ 0	$ 14,935,551	$ (15,175,330)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS UNAUDITED - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Jun. 30, 2021
Cash Flows from Operating Activities
Net Loss	$ (259,318)	$ (230,462)
Adjustments to reconcile net loss to net cash used by operating activities:
Depreciation	13,709	0
Stock compensation	75,000	0
Change in fair value of derivatives	(65,152)	129,228
Right-of-use asset	360	0
Changes in operating assets & liabilities
Accounts receivable	(9,392)	0
Prepaid expenses	1,634	0
Accounts payable and accrued liabilities	28,205	12,000
Accounts payable and accrued liabilities, related party	0	67,964
Accounts interest, related party	8,972	0
Accrued interest	13,882	0
Net cash used by operating activities	(192,100)	(21,270)
Cash Flows from Investing Activities
Notes receivable	(63,296)	0
Net cash provided by investing activities	(63,296)	0
Cash Flows from Financing Activities
Proceeds from convertible notes payable	0	37,600
Payments on convertible notes payable	(71,214)	0
Net cash provided by financing activities	(71,214)	37,600
(Decrease) increase in Cash	(326,610)	16,330
Cash at beginning of period	433,435	766	$ 766
Cash (and equivalents) at end of period		17,096	$ 433,435
Supplemental Cash Flow Information
Cash paid for interest	0	0
Cash paid for income taxes	$ 0	$ 0

GENERAL ORGANIZATION AND BUSINE

GENERAL ORGANIZATION AND BUSINESS	3 Months Ended
	Sep. 30, 2021
GENERAL ORGANIZATION AND BUSINESS
NOTE 1. GENERAL ORGANIZATION AND BUSINESS	NOTE 1. GENERAL ORGANIZATION AND BUSINESS Innovative MedTech, Inc. (the “Company”), a Delaware corporation, is a provider of health and wellness services. On February 1, 2021, the Company filed all required Form 10-Q’s and 10-K’s to be up to date with its filings before filing its Form 15-12G on November 7, 2014. On February 11, 2021, the Company filed with FINRA to effectuate a 10,000:1 reverse stock split, change its name from Fresh Harvest Products, Inc. to Innovative MedTech, Inc. and change its stock symbol from ‘FRHV’ to ‘IMTH’. FINRA permitted these corporate actions on March 8, 2021. The 10,000:1 reverse split and the name change from Fresh Harvest Products, Inc., to Innovative MedTech, Inc. corporate actions took effect at the open of business on March 9, 2021. On March 25, 2021, the Company acquired two companies, Sarah Adult Day Services, Inc., and Sarah Day Care Centers, Inc. (“SarahCare”), an adult day care center franchisor and provider, for a total of $3,718,833; $2,000,110 was paid in cash and the Company assumed approximately $393,885 in debt due to sellers, and the remaining is payable through a royalty fee liability due in the amount of $1,500,000. With 28 centers (2 corporate and 26 franchise locations) located in 13 states, SarahCare offers seniors daytime care and activities ranging from meeting their physical and medical needs, on a daily basis, ranging from nursing care to salon services and providing meals, to offering engaging and enriching activities to allow them to continue to lead active and engaged lives. On March 25, 2021 the Company received a $2 million investment in the form of a private investment in public equity (“PIPE”) from several investors. For the $2 million PIPE, the investors received a combination of common stock and Series A Preferred Stock which together constitute ownership of 84.11% of the Company, 83.00% on a fully diluted basis. On April 21, 2021, the Company formed ten wholly-owned limited liability companies which will operate ten additional SarahCare facilities. As of September 30, 2021 the newly formed entities are non-operating. Operations expect to begin in May 2022. The Company continues to have limited capital resources and has experienced net losses and negative cash flows from operations and expects these conditions to continue for the foreseeable future. As of September 30, 2021, the Company had $106,825 cash available for operations and had an accumulated deficit of $15,175,330. Management believes that cash on hand as of September 30, 2021 is not sufficient to fund operations through June 30, 2022. The Company will be required to raise additional funds to meet its short and long-term planned goals. There can be no assurance that such funds, if available at all, can be obtained on terms reasonable to the Company.

LIQUIDITY, CAPITAL RESOURCES AN

LIQUIDITY, CAPITAL RESOURCES AND GOING CONCERN	3 Months Ended
	Sep. 30, 2021
LIQUIDITY, CAPITAL RESOURCES AND GOING CONCERN
NOTE 2. LIQUIDITY, CAPITAL RESOURCES AND GOING CONCERN	NOTE 2. LIQUIDITY, CAPITAL RESOURCES AND GOING CONCERN The accompanying consolidated financial statements have been prepared on a going-concern basis, which contemplates the continuation of operations, realization of assets and liquidation of liabilities in the ordinary course of business. For the quarters ended September 30, 2021 and 2020, the Company reported a net loss of $259,318 and $230,462, respectively. As of September 30, 2021, the Company maintained total assets of $4,934,175, total liabilities including long-term debt of $5,173,938 along with an accumulated deficit of $15,175,330. The Company believes that additional capital will be required to fund operations through June 30, 2022 and beyond, as it attempts to generate increasing revenue, and develop new products. The Company intends to attempt to raise capital through additional equity offerings and debt obligations. There can be no assurance that the Company will be successful in obtaining financing at the level needed or on terms acceptable to the Company. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying annual consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Sep. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company as of and for the quarters ended September 30, 2021 and 2020. Principles of Consolidation The Company has two wholly-owned operating subsidiaries; Sarah Adult Day Services, Inc., and Sarah Day Care Centers, Inc. The consolidated financial statements, which include the accounts of the Company and its two wholly-owned operating subsidiaries, are prepared in conformity GAAP. All significant intercompany balances and transactions have been eliminated. The consolidated financial statements, which include the accounts of the Company and its wholly-owned operating subsidiaries, and related disclosures have been prepared pursuant to the rules and regulations of the SEC. The consolidated financial statements have been prepared using the accrual basis of accounting in accordance with GAAP and presented in US dollars. The fiscal year end is June 30. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported revenues and expenses during the reporting periods. Because of the use of estimates inherent in the financial reporting process, actual results may differ significantly from those estimates. Cash and Cash Equivalents The Company maintains cash balances in a non-interest-bearing account that currently does not exceed $250,000 at September 30, 2021. For the purpose of the consolidated statements, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of September 30, 2021 and 2020. Earnings Per Share Calculation Basic earnings per common share (“EPS”) is computed by dividing income available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing net income by the weighted average shares outstanding, assuming all dilutive potential common shares were issued. Revenue Recognition Revenue is recognized when a customer obtains control of promised goods or services. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods. The Company applies the following five-step model in order to determine this amount: (i) identification of the promised goods in the contract; (ii) determination of whether the promised goods are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct. Participant Fees Resident fee revenue is reported at the amount that reflects the consideration the Company expects to receive in exchange for the services provided. These amounts are due from participants or third-party payors and include variable consideration for retroactive adjustments from estimated reimbursements, if any, under reimbursement programs. Performance obligations are determined based on the nature of the services provided. Resident fee revenue is recognized as performance obligations are satisfied. Under the Company’s day care agreements, which are generally for a contractual term of 30 days to one year, the Company provides services to participants for a stated daily or monthly fee. The Company has elected the lessor practical expedient within ASC 842, Leases Revenue Recognition from Contracts with Customers The Company enters into contracts to provide home assisted health, and certain outpatient services. Each service provided under the contract is capable of being distinct, and thus, the services are considered individual and separate performance obligations. The performance obligations are satisfied as services are provided and revenue is recognized as services are provided. The Company receives payment for services under various third-party payor programs which include Medicaid, Veterans Affairs and other third-party payors. Estimates for settlements with third-party payors for retroactive adjustments from estimated reimbursements due to audits, reviews, or investigations are included in the determination of the estimated transaction price for providing services. The Company estimates the transaction price based on the terms of the contract with the payor, correspondence with the payor, and historical payment trends. Changes to these estimates for retroactive adjustments are recognized in the period the change or adjustment becomes known or when final settlements are determined. Billings for services under third-party payor programs are recorded net of estimated retroactive adjustments, if any. Retroactive adjustments are accrued on an estimated basis in the period the related services are rendered and adjusted in future periods or as final settlements are determined. Contractual or cost related adjustments from Medicaid or Veterans Affairs are accrued when assessed (without regard to when the assessment is paid or withheld). Subsequent adjustments to these accrued amounts are recorded in net revenues when known. Franchise Fees The Company franchises a number of its locations under franchise contracts which provide periodic franchise fee payments to the Company and reimbursement for costs and expense related to such franchises. The Company’s franchisees pay a variety of royalties and fees, including an agreed upon percentage of gross revenues (as defined in the franchise agreement). The Company estimates the amount of franchise fee revenue expected to be earned, if any, during the annual contract period and revenue is recognized as services are provided. The Company’s estimate of the transaction price for the franchise services also includes the amount of reimbursement due from the franchises for services provided and related costs incurred. Such revenue is included in “revenues” on the consolidated statements of operations. The related costs are included in “operating expenses” on the consolidated statements of operations. SarahCare, as the franchisor, supplies the Franchisee’s with initial assistance and approval with the following: (1) Give you our site selection criteria for the SARAH Business and, upon a potential Franchisee’s request, provide input regarding possible sites. We do not own and lease any site to franchisees. After they select and we approve a site, we will designate the geographic area within which they may establish the SARAH Business; (2) Approve the signage; (3) Identify the standards and specifications for products, services, and materials that comply with the System, and, if we require, the approved suppliers of these items. We will furnish a potential Franchisee with the listing of the package of initial franchise items as detailed in the Operations Manual. Neither we nor our affiliate provide, deliver, or install any of these items; (4) Provide an Initial Training Program; and (5) Provide an Operations Training Program. Once the Franchisee’s SarahCare business is operational, we will: (1) Issue and modify System standards for SARAH Businesses; (2) Provide access to a copy of our Operations Manual as we make available through our intranet. The Operations Manual contains mandatory and suggested specifications, standards and operating procedure; (3) Give you additional or special guidance and assistance and training as we deem appropriate and for which a potential Franchisee are financially responsible; (4) Inspect and observe the operation of the SARAH Business to help a potential Franchisee comply with the Franchise Agreement and all System standards; (5) Let you use the confidential information; and, (6) Let you use the Marks (trademarks, trade names, service marks, and logos). Income Taxes The provision for income taxes is the total of the current taxes payable and the net of the change in the deferred income taxes. Provision is made for the deferred income taxes where differences exist between the period in which transactions affect current taxable income and the period in which they enter into the determination of net income in the financial statements. Leases On December 1, 2018, the Company adopted ASU 2016-02, “ Leases Fair value of financial instruments The Company’s financial instruments include cash and cash equivalents, accounts payable, accrued expenses, and debt. The carrying value of these financial instruments is considered to be representative of their fair value due to the short maturity of these instruments. The carrying amount of the debt approximates fair value, because the interest rates on these instruments approximate the interest rate on debt with similar terms available to the Company. The Company’s derivative liabilities were adjusted to fair market value at the end of each reporting period, using Level 3 inputs. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, as follows: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the measurement of the fair value of the assets or liabilities. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts payable, accrued expenses and interest, certain notes payable and notes payable – due to related parties, approximate their fair values because of the short maturity of these instruments. The Company accounts for its derivative liabilities, at fair value, on a recurring basis under Level 3 (See Note 11). Embedded Conversion Features The Company evaluates embedded conversion features within convertible debt under ASC 815 “ Derivatives and Hedging Debt with Conversion and Other Options Derivative financial instruments When the Company issues debt that contains a conversion feature, it first evaluates whether the conversion feature meets the requirements to be treated as a derivative: a) one or more underlying, typically the price of the Company’s stock; b) one or more notional amounts or payment provisions or both, generally the number of shares upon conversion; c) no initial net investment, which typically excludes the amount borrowed; and d) net settlement provisions, which in the case of convertible debt generally means the stock received upon conversion can be readily sold for cash. There are certain scope exceptions from derivative treatment, but these typically exclude conversion features that provide for a variable number of shares. If the conversion features within convertible debt meet the requirements to be treated as a derivative, the Company estimates the fair value of the derivative liability using the Monte Carlo Simulation Model upon the date of issuance. If the fair value of the derivative liability is higher than the face value of the convertible debt, the excess is immediately recognized as interest expense. Otherwise, the fair value of the derivative liability is recorded as a liability with an offsetting amount recorded as a debt discount, which offsets the carrying amount of the debt. The derivative liability is revalued at the end of each reporting period and any change in fair value is recorded as a change in fair value in the consolidated statements of operations. The debt discount is amortized through interest expense over the life of the debt. Derivative instrument liabilities and the host debt agreement are classified on the consolidated balance sheets as current or non-current based on whether settlement of the derivative instrument could be required within twelve months of the balance sheet date. The accounting treatment of derivative financial instruments requires that the Company record the embedded conversion option at their fair values as of the inception date of the agreement and at fair value as of each subsequent balance sheet date. Any change in fair value is recorded as non-operating, non-cash income or expense for each reporting period at each balance sheet date. The Company reassesses the classification of its derivative instruments at each balance sheet date. If the classification changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification. As a result of entering into warrant agreements, for which such instruments contained a variable conversion feature with no floor, the Company has adopted a sequencing policy in accordance with ASC 815-40-35-12 “ Derivatives and Hedging Debt Issue Costs and Debt Discount The Company may record debt issue costs and/or debt discounts in connection with raising funds through the issuance of debt. These costs may be paid in the form of cash, or equity (such as warrants). These costs are amortized to interest expense over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed. Recently Issued Accounting Pronouncements As of and for the quarter ended September 30, 2021, the Company does not expect any of the recently issued accounting pronouncements to have a material impact on its financial condition or results of operations. Subsequent Events In accordance with ASC 855, Subsequent Events

BUSINESS ACQUISITION

BUSINESS ACQUISITION	3 Months Ended
	Sep. 30, 2021
BUSINESS ACQUISITION
NOTE 4. BUSINESS ACQUISITION	NOTE 4. BUSINESS ACQUISITION On March 25, 2021 the Company acquired two companies, Sarah Adult Day Services, Inc., and Sarah Day Care Centers, Inc. (“SarahCare”), an adult day care center franchisor and provider. The combined purchase price was $3,718,833. The purchase price was paid as follows: (i) $2,000,110 was paid in cash, (ii) the Company assumed $393,885 in debt due to sellers, and (iii) the remaining is payable through a royalty fee liability due in the amount of $1,500,000. Consideration Cash $ 2,000,110 Legal fees (175,162 ) Notes payable due to sellers 393,885 Royalty fee liability 1,500,000 Total consideration $ 3,718,833 Fair value of net identifiable assets (liabilities) acquired Cash $ 412,276 Accounts receivable 84,674 Deposits and prepaid expenses 15,139 Notes receivable 110,510 Property, plant and equipment 335,426 Right of use asset 796,771 Total fair value of net identifiable assets $ 1,754,796 Accounts payable and accrued expenses $ 625,462 Notes payable, current, net of debt discount 454,524 PPP Loan 439,160 Lease Liability 796,771 Total fair value of net identifiable liabilities $ 2,315,917 Fair value of net identifiable assets (liabilities) acquired $ (561,121 ) Goodwill $ 4,279,954 The Company analyzed the acquisition under applicable guidance and determined that the acquisition should be accounted for as a business combination. The initial accounting for the business combination is not completed and the fair value of the acquired identifiable intangible assets are provisional pending receipt of the final valuations for those assets. On June 30, 2021, the Company performed a test to determine if goodwill should be impaired. The test determined that the fair value of the reporting units was less than its carrying value. As such the Company recorded a loss on impairment of goodwill in the amount of $806,690. Pro Forma Disclosures The following unaudited pro forma financial results reflects the historical operating results of the Company, including the unaudited pro forma results of Sarah Adult Day Services, Inc., and Sarah Day Care Centers, Inc. for the year ended June 30, 2021, as if each of these business combinations had occurred as of July 1, 2019. The pro forma financial information set forth below reflects adjustments to the historical data of the Company to give effect to each of these acquisitions and the related equity issuances as if each had occurred on July 1, 2019. The pro forma information presented below does not purport to represent what the actual results of operations would have been for the periods indicated, nor does it purport to represent the Company’s future results of operations. The following table summarizes on an unaudited pro forma basis the Company’s results of operations for the year ended June 30, 2021: 2021 Net revenue $ 677,997 Net loss $ (3,513,187 ) Net loss per share- basic and diluted $ (0.60 ) Weighted average number of shares of common stock outstanding- basic and diluted 2,117,130 The calculations of pro forma net revenue and pro forma net loss give effect to the business combinations for the period from July 1, 2019 until the respective closing dates for (i) the historical net revenue and net income (loss), as applicable, of the acquired businesses, (ii) incremental depreciation and amortization for each business combination based on the fair value of property, equipment and identifiable intangible assets acquired and the related estimated useful lives, and (iii) recognition of accretion of discounts on obligations with extended payment terms that were assumed in the business combinations.

NOTES RECEIVABLE

NOTES RECEIVABLE	3 Months Ended
	Sep. 30, 2021
NOTES RECEIVABLE
NOTE 5. NOTES RECEIVABLE	NOTE 5. NOTES RECEIVABLE The Company’s wholly-owned subsidiary Sarah Adult Day Services, Inc., has notes receivables from two franchises, which were previously converted from trade receivables. They are as follows: September 30, June 30, 2021 2021 Notes receivable from a franchise, due in monthly installments of $5,000, no interest, maturing December 2021 $ 11,468 $ 21,468 Notes receivable from a franchise, due in monthly installments of $1,999, no interest, maturing March 2023 35,987 41,985 Note receivable from related party (see Note 17), due in six months, with no installments, 5% interest maturing March 2022 79,294 - Total notes receivable 126,749 63,453 Less long-term (14,466 ) (14,466 ) Total short term notes receivable $ 112,283 $ 48,987 Principal to be collected during the next three years is as follows: 2022 $ 112,283 2023 14,466 $ 126,749

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	3 Months Ended
	Sep. 30, 2021
PROPERTY, PLANT AND EQUIPMENT
Note 6. PROPERTY, PLANT AND EQUIPMENT	NOTE 6. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consisted of the following at September 30, 2021 and June 30, 2021: September 30, 2021 June 30, 2021 Leasehold improvements $ 294,864 $ 294,864 Vehicles 22,554 22,554 Computer equipment 12,553 12,553 Furniture and fixtures 5,455 5,455 335,426 335,426 Less: Accumulated depreciation (23,347 ) (9,638 ) Property, plant and equipment - net $ 312,079 $ 325,788 The property, plant and equipment was acquired in the acquisition discussed in Note 4. Depreciation expense was $13,710 and $9,638 for the three months ended September 30, 2021 and June 30, 2021.

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
	Sep. 30, 2021
NOTES PAYABLE
NOTE 7. NOTES PAYABLE	NOTE 7. NOTES PAYABLE As of September 30 and June 30, 2021, the Company had $129,491 and $200,705, respectively, in outstanding notes payable. All of these notes were assumed in connection with the acquisition on March 25, 2021. Ref No. Date of Note Issuance Original Principal Balance Maturity Date Interest Rate % Principal Balance 9/30/21 Principal Balance 6/30/2020 1 12/25/2020 $ 146,021 12/15/2020 10 $ 129,491 $ 137,755 2 3/25/2021 37,949 6/3/2021 10 - 37,950 3 5/10/2021 20,000 11/10/2021 5 - 20,000 4 6/29/2021 5,000 12/29/2021 5 - 5,000 Total $ 129,491 $ 200,705

NOTES PAYABLE RELATED PARTIES

NOTES PAYABLE RELATED PARTIES	3 Months Ended
	Sep. 30, 2021
NOTE 8. NOTES PAYABLE - RELATED PARTIES	NOTE 8. NOTES PAYABLE, RELATED PARTIES As of September 30 and June 30, 2021, the Company had $514,438 in outstanding notes payable, related parties. As of September 30 and June 30, 2021, the Company had $18,431 and $9,459, respectively, in accrued interest related to these notes. All of these notes were assumed in connection with the acquisition on March 25, 2021. Ref No. Date of Note Issuance Original Principal Balance Maturity Date Interest Rate % Principal Balance 9/30/21 Principal Balance 6/30/2020 1 3/25/2021 308,500 6/3/2021 10 308,500 308,500 2 3/25/2021 47,436 6/3/2021 10 47,435 47,435 3 3/25/2021 158,503 6/3/2021 10 158,503 158,503 Total $ 514,438 $ 514,438

CONVERTIBLE NOTES PAYABLE, IN D

CONVERTIBLE NOTES PAYABLE, IN DEFAULT	3 Months Ended
	Sep. 30, 2021
CONVERTIBLE NOTES PAYABLE, IN DEFAULT
NOTE 9. CONVERTIBLE NOTES PAYABLE, IN DEFAULT	NOTE 9. CONVERTIBLE NOTES PAYABLE, IN DEFAULT As of September 30 and June 30, 2021, the convertible notes payable were as follows: Date of Note Issuance Original Principal Balance Maturity Date Interest Rate % Conversion Rate Principal Balance 9/30/21 Principal Balance 6/30/21 8/26/14 $ 50,000 2/26/14 10 % $ 0.0001 $ 50,000 $ 50,000 6/15/12 8,000 12/15/12 10 % $ 0.000350 8,000 8,000 10/18/11 6,900 10/18/11 8 % 25% discount to market 6,900 6,900 10/3/10 20,000 10/3/12 10 % lesser $0.01 or 20% discount to market 20,000 20,000 10/31/09 4,000 10/31/10 8 % 25% discount to average of the previous 5 days closing price 4,000 4,000 8/31/09 5,000 8/31/12 12 % lesser $0.01 or 20% discount to market 5,000 5,000 8/26/09 20,000 8/26/12 12 % lesser $0.01 or 20% discount to market 20,000 20,000 8/25/09 20,000 8/25/12 12 % lesser $0.01 or 20% discount to market 20,000 20,000 2/26/07 30,000 2/26/09 12 % lesser $0.50 or 35% discount to market 30,000 30,000 4/17/07 20,000 4/17/09 10 % lesser $0.45 or 35% discount to market 20,000 20,000 6/14/07 15,000 6/15/09 10 % lesser $0.50 or 25% discount to market 15,000 15,000 1/29/07 15,000 1/29/09 10 % $ 0.95 15,000 15,000 4/17/07 15,000 4/17/09 10 % lesser $0.45 or 35% discount to market 15,000 15,000 12/23/06 18,000 12/23/08 10 % $ 0.95 18,000 18,000 11/30/06 50,000 11/30/08 10 % $ 0.85 50,000 50,000 9/16/06 100,000 9/9/08 12 % 35% discount to market 38,000 38,000 10/1/05 15,000 4/1/07 10 % $ 0.50 15,000 15,000 Total $ 349,900 $ 349,900

NOTES PAYABLE, LONG TERM

NOTES PAYABLE, LONG TERM	3 Months Ended
	Sep. 30, 2021
NOTES PAYABLE, LONG TERM
NOTE 10. NOTES PAYABLE, LONG TERM	NOTE 10. NOTES PAYABLE, LONG TERM PPP Loans The Company received loan proceeds in the amount of approximately $168,520 through Sarah Adult Days Services, Inc. and $270,640 through Sarah Day Care Centers, Inc. under the Paycheck Protection Program (“PPP”) prior to the March 25, 2021 acquisition. The PPP, established as part of the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”), provides for loans to qualifying businesses for amounts up to 2.5 times of the average monthly payroll expenses of the qualifying business. The loans and accrued interest are forgivable after twenty-four weeks as long as the borrower uses the loan proceeds for eligible purposes, including payroll, benefits, rent and utilities, and maintains its payroll levels. The amount of loan forgiveness will be reduced if the borrower terminates employees or reduces salaries during the period. The unforgiven portion of the PPP loan is payable over five years at an interest rate of 1%, with a deferral of payments for the first twelve months. The Company was granted forgiveness of $89,920 in PPP loans through Sarah Day Care Centers, Inc. and $82,600 through Sarah Adult Days Services, Inc. As a result, the Company recorded a gain on PPP forgiveness in the amount of $172,520, during the year ended June 30, 2021. The Company is currently in the process of applying for forgiveness for the remaining balance of $266,640 but cannot be assured of forgiveness for all or part of the PPP borrowings. During the quarter ended September 30, 2021, the Company recorded $665 in accrued interest related to the PPP loan. SBA Loan On June 20, 2020, the Company’s wholly-owned subsidiary, Sarah Day Care Centers, Inc. received proceeds of $150,000 in the form of an SBA loan. Installment payments, including principal and interest of $731 are due monthly beginning on June 20, 2021. The balance of principal and interest is payable thirty years from the promissory note date. The interest accrues at a rate of 3.75% per annum. During the quarter ended September 30, 2021, the Company recorded $1,402 in accrued interest related to the SBA loan.

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	3 Months Ended
	Sep. 30, 2021
DERIVATIVE FINANCIAL INSTRUMENTS
NOTE 11. DERIVATIVE FINANCIAL INSTRUMENTS	NOTE 11. DERIVATIVE FINANCIAL INSTRUMENTS The following tables summarize the components of the Company’s derivative liabilities and linked common shares as of September 30 and June 30, 2021 and the amounts that were reflected in income related to derivatives for the three months ended September 30, 2021 and 2020: September 30, 2021 Indexed Fair The financings giving rise to derivative financial instruments Shares Values Compound embedded derivative 894,914 $ (189,548 ) June 30, 2021 Indexed Fair The financings giving rise to derivative financial instruments Shares Values Compound embedded derivative 405,106 $ (254,700 ) The following tables summarizes the effects on the Company’s gain (loss) associated with changes in the fair values of the derivative financial instruments by type of financing for the quarters ended September 30, 2021 and 2020: The financings giving rise to derivative financial instruments and the income effects: Three Months Ended September 30, 2021 September 30, 2020 Compound embedded derivative $ 65,152 $ (129,228 ) Day one derivative loss - - Total derivative gain (loss) $ 65,152 $ (129,228 ) The Company’s Convertible Notes gave rise to derivative financial instruments. The Notes embodied certain terms and conditions that were not clearly and closely related to the host debt agreement in terms of economic risks and characteristics. These terms and features consist of the embedded conversion option. Current accounting principles that are provided in ASC 815 - Derivatives and Hedging Significant inputs and results arising from the Monte Carlo Simulations process are as follows for the compound embedded derivative that has been bifurcated from the Convertible Notes and classified in liabilities: September 30, September 30, Inception 2021 2020 Quoted market price on valuation date $ 0.01 $ 0.50 $ 0.0002 Contractual conversion rate $ 0.0054 - $0.0081 $ 0.325 - $0.80 $ 0.00010 - $0.00016 Range of effective contractual conversion rates - - - Contractual term to maturity 1.00 Year 0.25 Years 0.25 Years Market volatility: Volatility 138.28%-238.13 % 138.28%-238.13 % 138.28%-238.13 % Contractual interest rate 5%-12 % 5%-12 % 5%-12 % The following table reflects the issuances of compound embedded derivatives and changes in fair value inputs and assumptions related to the compound embedded derivatives during the periods ended September 30, 2021 and June 30, 2021. September 30, 2021 June 30, 2021 Beginning balance $ 254,700 $ 257,493 Issuances: Convertible Note Financing - - Removals - - Changes in fair value inputs and assumptions reflected (65,152 ) 223,264 Conversions - (226,057 ) Ending balance $ 189,548 $ 254,700 The fair value of the compound embedded derivative is significantly influenced by the Company’s trading market price, the price volatility in trading and the interest components of the Monte Carlo Simulation technique.

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	3 Months Ended
	Sep. 30, 2021
STOCKHOLDERS EQUITY
NOTE 12. STOCKHOLDERS' EQUITY	NOTE 12. STOCKHOLDERS’ EQUITY On February 11, 2021, the Company filed with FINRA to effectuate a 10,000:1 reverse stock split. FINRA permitted this corporate actions on March 8, 2021. The 10,000:1 reverse split took effect at the open of business on March 9, 2021. Common Stock On February 19, 2021, pre-reverse stock split, the Company decreased its authorized shares to 500,000,000 shares of common stock, par value, $0.000001 per share, and 2,000,000 shares of Series A Convertible Preferred Stock, par value, $0.000001 per share. Each share of Series A Convertible Preferred Stock is convertible into 100 shares of the Company’s common stock. The Company no longer authorized any Series B Convertible Preferred Stock. On September 15, 2021 the Company issued 100,000 common stock, par value, $0.000001 per share, to a consultant for services rendered to the Company. Conversion of Notes Payable to Common Shares On December 31, 2020 (prior to the Company’s reverse split) the Company issued 1,050,000,000 common shares (which was the equivalent of 105,000 post-split common shares) for services rendered to the Company. On December 31, 2020 five (5) Noteholders, including the Company’s Board of Director Members, converted a total of $1,965,460 of convertible promissory notes into 40,702,104,817 common shares of the Company, pre-reverse stock split. On December 31, 2020, the Company’s two Board of Director Members converted a total of $1,644,825 of convertible promissory notes into a total of 34,267,187,500 common shares. The Company’s Board of Director Members control approximately 87.32% of the voting rights of the Company. The 3 (three) Noteholders converted a total of $325,666 of convertible promissory notes into a total of 6,439,917,317 common shares, pre-reverse stock split. On February 2, 2021 eleven (11) Noteholders converted a total of $833,790 of convertible promissory notes into 14,586,720,714 common shares of the Company, pre-reverse stock split. On March 19, 2021 the Company’s Board of Directors converted all 47,400,000 of their Series A Preferred Stock into 474,000 shares of Common Stock. There was no Series A Preferred Stock outstanding after these conversions, until March 25, 2021, when the Company issued 317,500 shares of Series A Preferred Stock to 7 investors as part of their $1,602,097 cash investment for Series A Preferred Stock, pre-reverse stock split. Series A Preferred Stock & Series B Preferred Stock On December 21, 2020, the Company increased its authorized shares to 1 Trillion shares of common stock, par value, $0.000001 per share, and 5 Billion shares of Series A Preferred Stock, par value, $0.000001 per share, and 5 Billion Shares of Series B Preferred Stock, par value, $0.000001 per share. Each share of Series A and Series B Preferred Stock is convertible into 100 shares of the Company’s common stock, pre-reverse stock split. On December 21, 2020, the Company increased its authorized Preferred Series A and Series B shares to 5 Billion shares of Series A Preferred Stock, par value, $0.000001 per share, and 5 Billion Shares of Series B Preferred Stock, par value, $0.000001 per share (together the “Preferred Stock”), pre-reverse stock split. Series A Preferred Stock & Series B Preferred Stock – Certificate of Designations The Preferred Shares each have Certificate of Designations, which designate as follows: Number 100,000 shares of the Parent Company’s Preferred Stock are designated as shares of Series A Convertible Preferred Stock, par value $0.000001 per share. 100,000 shares of the Parent Company’s Preferred Stock are designated as shares of Series B Convertible Preferred Stock, par value $0.000001 per share. Dividends Any dividends (other than dividends on common stock payable solely in common stock or dividends on the Series A Convertible Preferred Stock payable solely in Series A Convertible Preferred Stock or dividends on the Series B Preferred Convertible Stock payable solely in Series B Convertible Preferred Stock) declared or paid in any fiscal year will be declared or paid among the holders of the Series A Convertible Preferred Stock, Series B Convertible Preferred Stock and common stock then outstanding in proportion to the greatest whole number of shares of common stock which would be held by each such holder if all shares of Series A Preferred Stock and Series B Convertible Preferred Stock were converted into shares of common stock pursuant to the terms of the Certificate of Designations. The Parent Company’s Board of Directors is under no obligation to declare dividends on the Series A Convertible Preferred Stock or Series B Convertible Preferred Stock. Conversion Each share of Preferred Stock is convertible into 100 shares of the Parent Company’s common stock (the “ Conversion Rate Liquidation In the event of any liquidation, dissolution or winding up of the Parent Company, the assets of the Parent Company legally available for distribution by the Parent Company would be distributed with equal priority and pro rata among the holders of the Preferred Stock and common stock in proportion to the number of shares of common stock held by them, with the shares of Preferred Stock being treated for this purpose as if they had been converted to shares of common stock at the then applicable Conversion Rate. Voting On any matter presented to the stockholders of the Parent Company for their action or consideration at any meeting of stockholders of the Parent Company (or by written consent of stockholders in lieu of meeting), each holder of outstanding shares of Preferred Stock would be entitled to cast the number of votes equal to the number of whole shares of common stock into which the shares of Preferred Stock held by such holder are convertible as of the record date for determining stockholders entitled to vote on such matter. Except as provided by law or by the other provisions of the Parent Company’s Certificate of Incorporation, holders of Preferred Stock vote together with the holders of common stock as a single class.

PROVISION FOR CORPORATE INCOME

PROVISION FOR CORPORATE INCOME TAXES	3 Months Ended
	Sep. 30, 2021
PROVISION FOR CORPORATE INCOME TAXES
NOTE 13. PROVISION FOR CORPORATE INCOME TAXES	NOTE 13. PROVISION FOR CORPORATE INCOME TAXES The Company provides for income taxes by the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse. This also requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. The valuation allowance at September 30, 2021 was $2,846,527 and as of June 30, 2021 was $2,792,070. The net change in allowance during the quarter ended September 30, 2021 was $54,457. As of September 30, 2021, the Company has federal net operating loss carry forwards of approximately $13,555,000 available to offset future taxable income through 2040. The Company may be able to utilize its NOLs to reduce future federal and state income tax liabilities. However, these NOLs are subject to various limitations under Internal Revenue Code (“IRC”) Section 382. IRC Section 382 limits the use of NOLs to the extent there has been an ownership change of more than 50 percentage points. In addition, the NOL carry-forwards are subject to examination by the taxing authority and could be adjusted or disallowed due to such exams. Although the Company has not undergone an IRC Section 382 analysis, it is possible that the utilization of the NOLs could be substantially limited. The Company has no tax provision for the quarters ended September 30, 2021 and 2020 due to losses and full valuation allowances against net deferred tax assets. As of September 30 and June 30, 2021, the difference between the tax provision at the statutory federal income tax rate and the tax provision attributable to loss before income taxes is as follows (in percentages): Statutory federal income tax rate (21 )% State taxes – net of federal benefits (5 )% Valuation allowance 26 % Income tax rate – net 0 % FASB Interpretation No. 48 (Fin 48) - Accounting for Uncertain Tax Positions The Company files income tax returns in the U.S. federal jurisdiction and various state, and local jurisdictions. The Company is no longer subject to U.S. federal income tax examination by tax authorities, with limited exception, for the years prior to June 30, 2014. With respect to state and local jurisdictions, with limited exception, the Company is no longer subject to income tax audits prior to June 30, 2014. In the normal course of business, the Company is subject to examination by various taxing authorities. Although the outcome of tax audits is always uncertain, the Company believes that adequate amounts of tax, interest and penalties have been provided for any adjustments that may result from these open tax years. Based on management’s review of the Company’s tax position, the Company had no significant unrecognized corporate tax liabilities as of September 30 and June 30, 2021 payable to the Internal Revenue Service due to the net operating loss carry-forward, however, the Company had yet to file its 2005 through 2009 and 2012 through 2020 Federal, New Jersey nor New York Corporate Income Tax Returns.

UNPAID PAYROLL TAXES

UNPAID PAYROLL TAXES	3 Months Ended
	Sep. 30, 2021
UNPAID PAYROLL TAXES
NOTE 14. UNPAID PAYROLL TAXES	NOTE 14. UNPAID PAYROLL TAXES As of September 30 and June 30, 2021, the Company owed the Internal Revenue Service and New York State payroll related taxes in the amounts of $60,402 and $17,401, respectively, subject to further interest and penalties. The total amount due to both taxing authorities including penalties and interest as of September 30 and June 30, 2021 was approximately $77,803 subject to further penalties and interest. This is included in accounts payable and accrued expenses on the Company’s consolidated balance sheets.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Sep. 30, 2021
COMMITMENTS AND CONTINGENCIES
NOTE 15. COMMITMENTS AND CONTINGENCIES	NOTE 15. COMMITMENTS AND CONTINGENCIES Rent As of September 30, 2021, the Company maintains its corporate address in at 2310 York Street, Suite 200, Blue Island, IL, 60406. This space is provided by the Company’s Chairman, Charles Everhardt, a related party, on a rent free basis at the present time. The Company does not currently have a lease for this space at this time but expects to enter into a month-to-month office lease for this space. SarahCare leases three properties for its corporate office and its two corporate owned centers. SarahCare’s corporate office is approximately 3,470 square feet and is located at 4580 Stephen Circle NW, Canton, Ohio, 44718. The lease began in 2017 and ends in 2023. SarahCare’s lease for its first corporate-owned SarahCare location is for approximately 5,300 square feet located at 6199 Frank Ave. NW, North Canton, Ohio, 44720. The lease began in 2018 and ends in 2026. SarahCare’s lease for its second corporate-owned SarahCare location is for approximately 6,000 square feet located at SarahCare of Stow, 4472 Darrow Road, Stow, Ohio, 44224. The lease began in 2018 and ends in 2026. On April 21, 2021, the Company, through ten newly-formed, wholly-owned limited liability companies, entered into lease agreements with entities controlled by our Chairman, Charles Everhardt, for ten additional SarahCare locations to be operated by the Company. All of the leases are for a ten-year period beginning on July 1, 2021, and ending on June 30, 2031, with a 5-year renewal option. The rent for each location is $7,500 per month. As of June 30, 2021, the Company has amended the leases to delay commencement until November 1, 2021. IRS Tax Lien The Internal Revenue Service has placed a federal tax lien on all of the assets of the Company.

LEASES

LEASES	3 Months Ended
	Sep. 30, 2021
LEASES
NOTE 16. LEASES	NOTE 16. LEASES Stow Professional Lease In connection with the acquisition of Sarah Adult Day Centers, Inc. on March 25, 2021, the Company acquired a facilities lease with 6,000 square feet at 4472 Darrow Road, Stow, Ohio 44224. The lease expires on September 30, 2025 and the lease payments are as follows: Monthly Rent Payments Base Rent Covid-19 Recoup* Total Rent April 1, 2021 $ 6,369 $ 983 $ 7,352 May 1, 2021 to December 31, 2021 $ 6,369 $ 621 $ 6,990 January 1, 2022 to December 31, 2022 $ 6,433 $ 621 $ 7,054 January 1, 2023 to December 31, 2023 $ 6,497 $ 621 $ 7,118 January 1, 2024 to December 31, 2024 $ 6,562 $ 621 $ 7,183 January 1, 2025 to September 30, 2025 $ 6,628 $ 621 $ 7,249 *The Company has to repay the lessor monthly payments as a result of COVID relief. Harbor Lease In connection with the acquisition of Sarah Adult Day Centers, Inc. on March 25, 2021, the Company acquired a facilities lease with 3,469 square feet at 4580 Stephen Circle NW. Canton, OH 44718. The monthly lease payments are $4,500 and the lease expires on September 30, 2023. S. Frank Professional Lease In connection with the acquisition of Sarah Day Care Centers, Inc. on March 25, 2021, the Company acquired a facilities lease with 5,300 square feet in Jackson, Ohio. The monthly lease payments are $7,910, which includes monthly payments of $603 as repayments for COVID relief. The lease expires on July 1, 2026. Operating lease right-of-use asset and liability are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value is our incremental borrowing rate, estimated to be 10%, as the interest rate implicit in most of the Company’s leases is not readily determinable. Operating lease expense is recognized on a straight-line basis over the lease term. Since the common area maintenance expenses are expenses that do not depend on an index or rate, they are excluded from the measurement of the lease liability and recognized in general and administrative expenses on the consolidated statements of operations. Right-of-use asset is summarized below: September 30, 2021 Stow Professional Center Lease Harbor Lease S. Frank Professional Lease Total Office lease $ 282,371 $ 120,003 $ 412,770 $ 815,144 Less: accumulated amortization (29,500 ) (21,672 ) (47,103 ) (98,275 ) Right-of-use asset, net $ 252,871 $ 98,331 $ 365,667 $ 716,869 Operating lease liability is summarized below: September 30, 2021 Stow Professional Center Lease Harbor Lease S. Frank Professional Lease Total Office lease $ 253,228 $ 98,332 $ 365,669 $ 717,229 Less: current portion (62,642 ) (46,720 ) (61,935 ) (171,297 ) Long term portion $ 190,586 $ 51,612 $ 303,734 $ 545,932 Maturity of the lease liability is as follows: September 30, 2021 Stow Professional Center Lease Harbor Lease S. Frank Professional Lease Total Year ending June 30, 2022 $ 63,288 $ 40,500 $ 71,195 $ 174,983 Year ending June 30, 2023 85,025 54,000 94,923 233,948 Year ending June 30, 2024 85,802 13,501 94,923 194,226 Year ending June 30, 2025 64,841 - 94,923 159,764 Year ending June 30, 2026 - - 94,923 94,923 Year ending June 30, 2027 - - 7,913 7,913 Present value discount (45,728 ) (9,669 ) (93,131 ) (148,528 ) Lease liability $ 253,228 $ 98,332 $ 365,669 $ 717,229

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Sep. 30, 2021
RELATED PARTY TRANSACTIONS
NOTE 17. RELATED PARTY TRANSACTIONS	NOTE 17. RELATED PARTY TRANSACTIONS During the quarters ended September 30, 2021 and 2020, there were no certain relationships nor related party transaction, except for the following: As of September 30, 2021, the Company maintains its corporate address in at 2310 York Street, Suite 200, Blue Island, IL, 60406. This space is provided by the Company’s Chairman, Charles Everhardt, a related party, on a rent free basis at the present time. The Company does not currently have a lease for this space at this time but expects to enter into a month-to-month office lease for this space. On September 28, 2021, the Company signed a note receivable of $50,000 from a company founded and partially owned by the Company’s Chairman, Charles Everhardt. On September 8, 2021 the Company signed a note receivable of $29,294 from a company founded and partially owned by the Company’s Chairman, Charles Everhardt. On April 21, 2021, the Company, through ten newly-formed, wholly-owned limited liability companies, entered into lease agreements with entities controlled by our Chairman, Charles Everhardt, for ten additional SarahCare locations to be operated by the Company. All of the leases are for a ten-year period beginning on July 1, 2021, and ending on June 30, 2031, with a 5-year renewal option. The rent for each location is $7,500 per month. In July 2021, the Company has amended the leases to delay commencement until November 1, 2021. On March 25, 2021, the Company issued 2,476,212 shares of restricted common stock in exchange for $250,000 which were issued at $0.0503 per share and the Company issued 100,542 shares of Series A Preferred Stock in exchange for $508,834, which were issued at $5.06 per share, to an investor, the son of Charles Everhardt, the Company’s Chairman. Additionally, Mr. Everhardt owns 50% of DE Holdings 20, LLC which converted $114,244 in convertible notes and accrued interest for 114,244 shares of restricted common shares, at a price of $1.00 per share. On that same day, Mr. Everhardt became Chairman of the Board of the Company. On March 19, 2021, the Company issued 426,000 shares of restricted common stock to the Company’s then CEO and Chairman, Michael J Friedman, for the conversion 42,600,000 shares of Series A Convertible Preferred Stock. On March 19, 2021, the Company issued 48,000 shares of restricted common stock to Jay Odintz, a Member of the Company’s Board of Directors, for the conversion 4,800,000 shares of Series A Convertible Preferred Stock. On December 30, 2020, the Company issued 29,749,125,000 shares of restricted common stock for the conversion of notes payable in the amount of $1,427,958, to the Company’s then CEO and Chairman, Michael J. Friedman. These shares were valued by the Company at $0.000048 per share, pre-reverse stock split. On December 30, 2020, the Company issued 4,518,062,500 shares of restricted common stock for the conversion of notes payable in the amount of $216,867, to a Board of Director Member, Jay Odintz. These shares were valued by the Company at $0.000048 per share, pre-reverse stock split.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Sep. 30, 2021
SUBSEQUENT EVENTS
NOTE 18. SUBSEQUENT EVENTS	NOTE 18. SUBSEQUENT EVENTS The Company has evaluated subsequent events for recognition and disclosure through November 22, 2021, the date the financial statements were available to be issued, and determined that there were no such events requiring adjustment to, or disclosure in, the accompanying consolidated financial statements except as described below. On April 21, 2021, the Company, through ten newly-formed, wholly-owned limited liability companies, entered into lease agreements with entities controlled by our Chairman, Charles Everhardt, for ten additional SarahCare locations to be operated by the Company. All of the leases are for a ten-year period beginning on July 1, 2021, and ending on June 30, 2031, with a 5-year renewal option. The rent for each location is $7,500 per month. As of June 30, 2021, the Company has amended the leases to delay commencement until November 1, 2021. On October 29, 2021 the Company amended the leases to delay commencement until May 1, 2022. The newly formed entities have no other activity aside from the lease activity described above.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Sep. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Participant Fees	Resident fee revenue is reported at the amount that reflects the consideration the Company expects to receive in exchange for the services provided. These amounts are due from participants or third-party payors and include variable consideration for retroactive adjustments from estimated reimbursements, if any, under reimbursement programs. Performance obligations are determined based on the nature of the services provided. Resident fee revenue is recognized as performance obligations are satisfied. Under the Company’s day care agreements, which are generally for a contractual term of 30 days to one year, the Company provides services to participants for a stated daily or monthly fee. The Company has elected the lessor practical expedient within ASC 842, Leases Revenue Recognition from Contracts with Customers The Company enters into contracts to provide home assisted health, and certain outpatient services. Each service provided under the contract is capable of being distinct, and thus, the services are considered individual and separate performance obligations. The performance obligations are satisfied as services are provided and revenue is recognized as services are provided. The Company receives payment for services under various third-party payor programs which include Medicaid, Veterans Affairs and other third-party payors. Estimates for settlements with third-party payors for retroactive adjustments from estimated reimbursements due to audits, reviews, or investigations are included in the determination of the estimated transaction price for providing services. The Company estimates the transaction price based on the terms of the contract with the payor, correspondence with the payor, and historical payment trends. Changes to these estimates for retroactive adjustments are recognized in the period the change or adjustment becomes known or when final settlements are determined. Billings for services under third-party payor programs are recorded net of estimated retroactive adjustments, if any. Retroactive adjustments are accrued on an estimated basis in the period the related services are rendered and adjusted in future periods or as final settlements are determined. Contractual or cost related adjustments from Medicaid or Veterans Affairs are accrued when assessed (without regard to when the assessment is paid or withheld). Subsequent adjustments to these accrued amounts are recorded in net revenues when known.
Basis of Presentation	The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company as of and for the quarters ended September 30, 2021 and 2020.
Principles of Consolidation	The Company has two wholly-owned operating subsidiaries; Sarah Adult Day Services, Inc., and Sarah Day Care Centers, Inc. The consolidated financial statements, which include the accounts of the Company and its two wholly-owned operating subsidiaries, are prepared in conformity GAAP. All significant intercompany balances and transactions have been eliminated. The consolidated financial statements, which include the accounts of the Company and its wholly-owned operating subsidiaries, and related disclosures have been prepared pursuant to the rules and regulations of the SEC. The consolidated financial statements have been prepared using the accrual basis of accounting in accordance with GAAP and presented in US dollars. The fiscal year end is June 30.
Use of Estimates	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported revenues and expenses during the reporting periods. Because of the use of estimates inherent in the financial reporting process, actual results may differ significantly from those estimates.
Cash And Cash Equivalents	The Company maintains cash balances in a non-interest-bearing account that currently does not exceed $250,000 at September 30, 2021. For the purpose of the consolidated statements, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of September 30, 2021 and 2020.
Earnings Per Share Calculation	Basic earnings per common share (“EPS”) is computed by dividing income available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing net income by the weighted average shares outstanding, assuming all dilutive potential common shares were issued.
Revenue Recognition	Revenue is recognized when a customer obtains control of promised goods or services. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods. The Company applies the following five-step model in order to determine this amount: (i) identification of the promised goods in the contract; (ii) determination of whether the promised goods are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct.
Income Taxes	The provision for income taxes is the total of the current taxes payable and the net of the change in the deferred income taxes. Provision is made for the deferred income taxes where differences exist between the period in which transactions affect current taxable income and the period in which they enter into the determination of net income in the financial statements.
Leases	On December 1, 2018, the Company adopted ASU 2016-02, “ Leases
Fair Value of Financial Instruments	The Company’s financial instruments include cash and cash equivalents, accounts payable, accrued expenses, and debt. The carrying value of these financial instruments is considered to be representative of their fair value due to the short maturity of these instruments. The carrying amount of the debt approximates fair value, because the interest rates on these instruments approximate the interest rate on debt with similar terms available to the Company. The Company’s derivative liabilities were adjusted to fair market value at the end of each reporting period, using Level 3 inputs. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, as follows: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the measurement of the fair value of the assets or liabilities. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts payable, accrued expenses and interest, certain notes payable and notes payable – due to related parties, approximate their fair values because of the short maturity of these instruments. The Company accounts for its derivative liabilities, at fair value, on a recurring basis under Level 3 (See Note 11).
Embedded Conversion Features	The Company evaluates embedded conversion features within convertible debt under ASC 815 “ Derivatives and Hedging Debt with Conversion and Other Options
Derivative financial instruments	When the Company issues debt that contains a conversion feature, it first evaluates whether the conversion feature meets the requirements to be treated as a derivative: a) one or more underlying, typically the price of the Company’s stock; b) one or more notional amounts or payment provisions or both, generally the number of shares upon conversion; c) no initial net investment, which typically excludes the amount borrowed; and d) net settlement provisions, which in the case of convertible debt generally means the stock received upon conversion can be readily sold for cash. There are certain scope exceptions from derivative treatment, but these typically exclude conversion features that provide for a variable number of shares. If the conversion features within convertible debt meet the requirements to be treated as a derivative, the Company estimates the fair value of the derivative liability using the Monte Carlo Simulation Model upon the date of issuance. If the fair value of the derivative liability is higher than the face value of the convertible debt, the excess is immediately recognized as interest expense. Otherwise, the fair value of the derivative liability is recorded as a liability with an offsetting amount recorded as a debt discount, which offsets the carrying amount of the debt. The derivative liability is revalued at the end of each reporting period and any change in fair value is recorded as a change in fair value in the consolidated statements of operations. The debt discount is amortized through interest expense over the life of the debt. Derivative instrument liabilities and the host debt agreement are classified on the consolidated balance sheets as current or non-current based on whether settlement of the derivative instrument could be required within twelve months of the balance sheet date. The accounting treatment of derivative financial instruments requires that the Company record the embedded conversion option at their fair values as of the inception date of the agreement and at fair value as of each subsequent balance sheet date. Any change in fair value is recorded as non-operating, non-cash income or expense for each reporting period at each balance sheet date. The Company reassesses the classification of its derivative instruments at each balance sheet date. If the classification changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification. As a result of entering into warrant agreements, for which such instruments contained a variable conversion feature with no floor, the Company has adopted a sequencing policy in accordance with ASC 815-40-35-12 “ Derivatives and Hedging
Debt Issue Costs and Debt Discount	The Company may record debt issue costs and/or debt discounts in connection with raising funds through the issuance of debt. These costs may be paid in the form of cash, or equity (such as warrants). These costs are amortized to interest expense over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed.
Recently Issued Accounting Pronouncements	As of and for the quarter ended September 30, 2021, the Company does not expect any of the recently issued accounting pronouncements to have a material impact on its financial condition or results of operations.
Subsequent Events	In accordance with ASC 855, Subsequent Events
Franchise Fees	The Company franchises a number of its locations under franchise contracts which provide periodic franchise fee payments to the Company and reimbursement for costs and expense related to such franchises. The Company’s franchisees pay a variety of royalties and fees, including an agreed upon percentage of gross revenues (as defined in the franchise agreement). The Company estimates the amount of franchise fee revenue expected to be earned, if any, during the annual contract period and revenue is recognized as services are provided. The Company’s estimate of the transaction price for the franchise services also includes the amount of reimbursement due from the franchises for services provided and related costs incurred. Such revenue is included in “revenues” on the consolidated statements of operations. The related costs are included in “operating expenses” on the consolidated statements of operations.

BUSINESS ACQUISITION (Tables)

BUSINESS ACQUISITION (Tables)	3 Months Ended
	Sep. 30, 2021
BUSINESS ACQUISITION
Schedule of fair Value Of assets (liability) Acquired	Consideration Cash $ 2,000,110 Legal fees (175,162 ) Notes payable due to sellers 393,885 Royalty fee liability 1,500,000 Total consideration $ 3,718,833 Fair value of net identifiable assets (liabilities) acquired Cash $ 412,276 Accounts receivable 84,674 Deposits and prepaid expenses 15,139 Notes receivable 110,510 Property, plant and equipment 335,426 Right of use asset 796,771 Total fair value of net identifiable assets $ 1,754,796 Accounts payable and accrued expenses $ 625,462 Notes payable, current, net of debt discount 454,524 PPP Loan 439,160 Lease Liability 796,771 Total fair value of net identifiable liabilities $ 2,315,917 Fair value of net identifiable assets (liabilities) acquired $ (561,121 ) Goodwill $ 4,279,954
Schedule of company's result of operation	2021 Net revenue $ 677,997 Net loss $ (3,513,187 ) Net loss per share- basic and diluted $ (0.60 ) Weighted average number of shares of common stock outstanding- basic and diluted 2,117,130

NOTES RECEIVABLE (Tables)

NOTES RECEIVABLE (Tables)	3 Months Ended
	Sep. 30, 2021
NOTES RECEIVABLE (Tables)
Schedule of notes receivable	September 30, June 30, 2021 2021 Notes receivable from a franchise, due in monthly installments of $5,000, no interest, maturing December 2021 $ 11,468 $ 21,468 Notes receivable from a franchise, due in monthly installments of $1,999, no interest, maturing March 2023 35,987 41,985 Note receivable from related party (see Note 17), due in six months, with no installments, 5% interest maturing March 2022 79,294 - Total notes receivable 126,749 63,453 Less long-term (14,466 ) (14,466 ) Total short term notes receivable $ 112,283 $ 48,987
Schedule Of Principal collected	2022 $ 112,283 2023 14,466 $ 126,749

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Table)	3 Months Ended
	Sep. 30, 2021
PROPERTY, PLANT AND EQUIPMENT
Schedule of Property Plant And Equipment	September 30, 2021 June 30, 2021 Leasehold improvements $ 294,864 $ 294,864 Vehicles 22,554 22,554 Computer equipment 12,553 12,553 Furniture and fixtures 5,455 5,455 335,426 335,426 Less: Accumulated depreciation (23,347 ) (9,638 ) Property, plant and equipment - net $ 312,079 $ 325,788

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	3 Months Ended
	Sep. 30, 2021
NOTES PAYABLE
Schedule of Notes Payable	Ref No. Date of Note Issuance Original Principal Balance Maturity Date Interest Rate % Principal Balance 9/30/21 Principal Balance 6/30/2020 1 12/25/2020 $ 146,021 12/15/2020 10 $ 129,491 $ 137,755 2 3/25/2021 37,949 6/3/2021 10 - 37,950 3 5/10/2021 20,000 11/10/2021 5 - 20,000 4 6/29/2021 5,000 12/29/2021 5 - 5,000 Total $ 129,491 $ 200,705

NOTES PAYABLE, RELATED PARTIES

NOTES PAYABLE, RELATED PARTIES (Tables)	3 Months Ended
	Sep. 30, 2021
UNPAID PAYROLL TAXES
Schedule of notes payable of related party	Ref No. Date of Note Issuance Original Principal Balance Maturity Date Interest Rate % Principal Balance 9/30/21 Principal Balance 6/30/2020 1 3/25/2021 308,500 6/3/2021 10 308,500 308,500 2 3/25/2021 47,436 6/3/2021 10 47,435 47,435 3 3/25/2021 158,503 6/3/2021 10 158,503 158,503 Total $ 514,438 $ 514,438

CONVERTIBLE NOTES PAYABLE, IN_2

CONVERTIBLE NOTES PAYABLE, IN DEFAULT (Tables)	3 Months Ended
	Sep. 30, 2021
CONVERTIBLE NOTES PAYABLE, IN DEFAULT
Schedule of convertible notes payable, in defaults	Date of Note Issuance Original Principal Balance Maturity Date Interest Rate % Conversion Rate Principal Balance 9/30/21 Principal Balance 6/30/21 8/26/14 $ 50,000 2/26/14 10 % $ 0.0001 $ 50,000 $ 50,000 6/15/12 8,000 12/15/12 10 % $ 0.000350 8,000 8,000 10/18/11 6,900 10/18/11 8 % 25% discount to market 6,900 6,900 10/3/10 20,000 10/3/12 10 % lesser $0.01 or 20% discount to market 20,000 20,000 10/31/09 4,000 10/31/10 8 % 25% discount to average of the previous 5 days closing price 4,000 4,000 8/31/09 5,000 8/31/12 12 % lesser $0.01 or 20% discount to market 5,000 5,000 8/26/09 20,000 8/26/12 12 % lesser $0.01 or 20% discount to market 20,000 20,000 8/25/09 20,000 8/25/12 12 % lesser $0.01 or 20% discount to market 20,000 20,000 2/26/07 30,000 2/26/09 12 % lesser $0.50 or 35% discount to market 30,000 30,000 4/17/07 20,000 4/17/09 10 % lesser $0.45 or 35% discount to market 20,000 20,000 6/14/07 15,000 6/15/09 10 % lesser $0.50 or 25% discount to market 15,000 15,000 1/29/07 15,000 1/29/09 10 % $ 0.95 15,000 15,000 4/17/07 15,000 4/17/09 10 % lesser $0.45 or 35% discount to market 15,000 15,000 12/23/06 18,000 12/23/08 10 % $ 0.95 18,000 18,000 11/30/06 50,000 11/30/08 10 % $ 0.85 50,000 50,000 9/16/06 100,000 9/9/08 12 % 35% discount to market 38,000 38,000 10/1/05 15,000 4/1/07 10 % $ 0.50 15,000 15,000 Total $ 349,900 $ 349,900

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Sep. 30, 2021
DERIVATIVE FINANCIAL INSTRUMENTS
Schedule of compound embedded derivatives	September 30, 2021 June 30, 2021 Beginning balance $ 254,700 $ 257,493 Issuances: Convertible Note Financing - - Removals - - Changes in fair value inputs and assumptions reflected (65,152 ) 223,264 Conversions - (226,057 ) Ending balance $ 189,548 $ 254,700
Schedule of derivative financial instruments	September 30, 2021 Indexed Fair The financings giving rise to derivative financial instruments Shares Values Compound embedded derivative 894,914 $ (189,548 ) June 30, 2021 Indexed Fair The financings giving rise to derivative financial instruments Shares Values Compound embedded derivative 405,106 $ (254,700 )
Schedule of Fair value derivative liabilities	Three Months Ended September 30, 2021 September 30, 2020 Compound embedded derivative $ 65,152 $ (129,228 ) Day one derivative loss - - Total derivative gain (loss) $ 65,152 $ (129,228 )
Schedule of Convertible Notes	September 30, September 30, Inception 2021 2020 Quoted market price on valuation date $ 0.01 $ 0.50 $ 0.0002 Contractual conversion rate $ 0.0054 - $0.0081 $ 0.325 - $0.80 $ 0.00010 - $0.00016 Range of effective contractual conversion rates - - - Contractual term to maturity 1.00 Year 0.25 Years 0.25 Years Market volatility: Volatility 138.28%-238.13 % 138.28%-238.13 % 138.28%-238.13 % Contractual interest rate 5%-12 % 5%-12 % 5%-12 %

PROVISION FOR CORPORATE INCOM_2

PROVISION FOR CORPORATE INCOME TAXES (Tables)	3 Months Ended
	Sep. 30, 2021
PROVISION FOR CORPORATE INCOME TAXES
Schedule of statutory federal income tax rate	Statutory federal income tax rate (21 )% State taxes – net of federal benefits (5 )% Valuation allowance 26 % Income tax rate – net 0 %

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Sep. 30, 2021
LEASES (Tables)
Schedule of monthly lease payment	Monthly Rent Payments Base Rent Covid-19 Recoup* Total Rent April 1, 2021 $ 6,369 $ 983 $ 7,352 May 1, 2021 to December 31, 2021 $ 6,369 $ 621 $ 6,990 January 1, 2022 to December 31, 2022 $ 6,433 $ 621 $ 7,054 January 1, 2023 to December 31, 2023 $ 6,497 $ 621 $ 7,118 January 1, 2024 to December 31, 2024 $ 6,562 $ 621 $ 7,183 January 1, 2025 to September 30, 2025 $ 6,628 $ 621 $ 7,249
schedule of Right of use asset	September 30, 2021 Stow Professional Center Lease Harbor Lease S. Frank Professional Lease Total Office lease $ 282,371 $ 120,003 $ 412,770 $ 815,144 Less: accumulated amortization (29,500 ) (21,672 ) (47,103 ) (98,275 ) Right-of-use asset, net $ 252,871 $ 98,331 $ 365,667 $ 716,869
Schedule of Operating lease liability	September 30, 2021 Stow Professional Center Lease Harbor Lease S. Frank Professional Lease Total Office lease $ 253,228 $ 98,332 $ 365,669 $ 717,229 Less: current portion (62,642 ) (46,720 ) (61,935 ) (171,297 ) Long term portion $ 190,586 $ 51,612 $ 303,734 $ 545,932
Schedule Of Maturity of the lease liability	September 30, 2021 Stow Professional Center Lease Harbor Lease S. Frank Professional Lease Total Year ending June 30, 2022 $ 63,288 $ 40,500 $ 71,195 $ 174,983 Year ending June 30, 2023 85,025 54,000 94,923 233,948 Year ending June 30, 2024 85,802 13,501 94,923 194,226 Year ending June 30, 2025 64,841 - 94,923 159,764 Year ending June 30, 2026 - - 94,923 94,923 Year ending June 30, 2027 - - 7,913 7,913 Present value discount (45,728 ) (9,669 ) (93,131 ) (148,528 ) Lease liability $ 253,228 $ 98,332 $ 365,669 $ 717,229

GENERAL ORGANIZATION AND BUSI_2

GENERAL ORGANIZATION AND BUSINESS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Mar. 25, 2021	Sep. 30, 2021	Jun. 30, 2021
Ownership percentage		84.11%
Ownership percentage on diluted basis		83.00%
Accumulated deficit		$ (15,175,330)	$ (14,916,012)
Royalty liability		1,500,000	1,500,000
Investment received	$ 2,000,000
Cash		$ 106,825	$ 433,435
Reverse stock split		On February 1, 2021, the Company filed all required Form 10-Q’s and 10-K’s to be up to date with its filings before filing its Form 15-12G on November 7, 2014. On February 11, 2021, the Company filed with FINRA to effectuate a 10,000:1 reverse stock split, change its name from Fresh Harvest Products, Inc. to Innovative MedTech, Inc. and change its stock symbol from ‘FRHV’ to ‘IMTH’. FINRA permitted these corporate actions on March 8, 2021. The 10,000:1 reverse split and the name change from Fresh Harvest Products, Inc., to Innovative MedTech, Inc. corporate actions took effect at the open of business on March 9, 2021.
Cash acquired in business combination	3,718,833
Purchase of subsidiary	2,000,110
Sarah Day Care Centers, Inc. [Member]
Purchase of subsidiary	2,000,110
Sarah Adult Day Services, Inc [Member]
Cash acquired in business combination	$ 3,718,833

LIQUIDITY CAPITAL RESOURCES AND

LIQUIDITY CAPITAL RESOURCES AND GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Jun. 30, 2021
LIQUIDITY, CAPITAL RESOURCES AND GOING CONCERN
Total liabilities	$ 5,173,938		$ 5,299,329
Accumulated deficit	(15,175,330)		(14,916,012)
Total assets	4,934,175		$ 5,243,884
Net Loss	$ (259,318)	$ (230,462)

BUSINESS ACQUISITION (Details)

BUSINESS ACQUISITION (Details) - USD ($)	Sep. 30, 2021	Jun. 30, 2021
Accounts receivable	$ 187,947	$ 178,555
Deposits and prepaid expenses	10,331	10,331
Property, plant and equipment	335,426	335,426
Right-of-use asset	716,869	757,313
Accounts payable and accrued expenses	804,174	775,969
Notes payable, current, net of debt discount	129,491	200,705
Lease liability	171,297	166,895
Goodwill	3,473,264	3,473,264
Royalty fee liability	1,500,000	$ 1,500,000
Consideration [Member]
Cash	2,000,110
Notes payable, current, net of debt discount	393,885
Legal fees	(175,162)
Royalty fee liability	1,500,000
Total consideration	3,718,833
Fair value of net identifiable assets (liabilities) acquired [Member]
Cash	412,276
Accounts receivable	84,674
Deposits and prepaid expenses	15,139
Notes receivables	110,510
Property, plant and equipment	335,426
Right-of-use asset	796,771
Total fair value of net identifiable assets	1,754,796
Accounts payable and accrued expenses	625,462
Notes payable, current, net of debt discount	454,524
PPP Loan	439,160
Lease liability	796,771
Total fair value of net identifiable liabilities	2,315,917
Fair value of net identifiable assets (liabilities) acquired	(561,121)
Goodwill	$ 4,279,954

BUSINESS ACQUISITION (Details 1

BUSINESS ACQUISITION (Details 1) - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Jun. 30, 2021
Net revenue	$ 316,566	$ 0
Net Loss	$ (259,318)	$ (230,462)
Net loss per share- basic and diluted	$ (0.02)	$ 0
Weighted average number of shares of common stock outstanding- basic and diluted	15,574,718	292,211
Pro Forma [Member]
Net revenue			$ 677,997
Net Loss			$ (3,513,187)
Net loss per share- basic and diluted			$ (0.60)
Weighted average number of shares of common stock outstanding- basic and diluted			2,117,130

BUSINESS ACQUISITION (Details N

BUSINESS ACQUISITION (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended
	Jun. 30, 2021	Mar. 25, 2021	Sep. 30, 2021
LIQUIDITY, CAPITAL RESOURCES AND GOING CONCERN
Loss on impairment of goodwill	$ 806,690		$ 806,690
Cash acquired in business combination		$ 3,718,833
Purchase of subsidiary		2,000,110
Royalty fee liability	$ 1,500,000		$ 1,500,000
Debt due to sellers		$ 393,885

NOTES RECEIVABLE (Details)

NOTES RECEIVABLE (Details) - USD ($)	Sep. 30, 2021	Jun. 30, 2021
Notes receivable	$ 126,749	$ 63,453
Less long-term	(14,466)	(14,466)
Total short term notes receivable	112,283	48,987
March 2023 [Member]
Notes receivable	35,987	41,985
March 2023 (1) [Member]
Notes receivable	79,294	0
December 2021 [Member]
Notes receivable	$ 11,468	$ 21,468

NOTES RECEIVABLE (Details 1)

NOTES RECEIVABLE (Details 1)	Sep. 30, 2021USD ($)
LIQUIDITY, CAPITAL RESOURCES AND GOING CONCERN
2022	$ 112,283
2023	14,466
Notes receivable	$ 126,749

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2021	Jun. 30, 2021
Property, plant and equipment	$ 335,426	$ 335,426
Less: Accumulated depreciation	(23,347)	(9,638)
Property, plant and equipment - net	312,079	325,788
Leasehold improvements [Member]
Property, plant and equipment	294,864	294,864
Vehicles [Member]
Property, plant and equipment	22,554	22,554
Computer equipment [Member]
Property, plant and equipment	12,553	12,553
Furniture and fixtures [Member]
Property, plant and equipment	$ 5,455	$ 5,455

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2021	Jun. 30, 2021
LIQUIDITY, CAPITAL RESOURCES AND GOING CONCERN
Depreciation	$ 13,710	$ 9,638

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	3 Months Ended
	Sep. 30, 2021	Jun. 30, 2020
Total Notes payable	$ 129,491	$ 200,705
Debt instrument, principal balance	$ 514,438	514,438
Ref No. 3 [Member]
Interest rate	5.00%
Debt instrument, principal balance	$ 0	20,000
Debt instrument, original principal balance	$ 20,000
Maturity date	11/10/2021
Date of issuance	5/10/2021
Ref No. 1 [Member]
Interest rate	10.00%
Debt instrument, principal balance	$ 129,491	137,755
Debt instrument, original principal balance	$ 146,021
Maturity date	12/15/2020
Date of issuance	12/25/2020
Ref No. 4 [Member]
Interest rate	5.00%
Debt instrument, principal balance	$ 0	5,000
Debt instrument, original principal balance	$ 5,000
Maturity date	12/29/2021
Date of issuance	6/29/2021
Ref No. 2 [Member]
Interest rate	10.00%
Debt instrument, principal balance	$ 0	$ 37,949
Debt instrument, original principal balance	$ 37,950
Maturity date	6/3/2021
Date of issuance	3/25/2021

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Jun. 30, 2021	Jun. 30, 2020
NOTES PAYABLE
Total Notes payable	$ 129,491	$ 200,705

NOTES PAYABLE RELATED PARTIES (

NOTES PAYABLE RELATED PARTIES (Details) - USD ($)	3 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Jun. 30, 2020
Debt instrument, principal balance	$ 514,438		$ 514,438
Notes Payable Three [Member]
Debt instrument, principal balance	$ 6,900	$ 6,900
Date of issuance	10/18/11
Maturity date	10/18/11
Interest rate	8.00%
Debt instrument, original principal balance	$ 6,900
Notes Payable Two [Member]
Debt instrument, principal balance	$ 8,000	8,000
Date of issuance	6/15/12
Maturity date	12/15/12
Interest rate	10.00%
Debt instrument, original principal balance	$ 8,000
Notes Payable One [Member]
Debt instrument, principal balance	$ 50,000	$ 50,000
Date of issuance	8/26/14
Maturity date	2/26/14
Interest rate	10.00%
Debt instrument, original principal balance	$ 50,000
Related Party [Member] | Notes Payable Three [Member]
Debt instrument, principal balance	$ 158,503		158,503
Date of issuance	3/25/2021
Maturity date	6/3/2021
Interest rate	10.00%
Debt instrument, original principal balance	$ 158,503
Related Party [Member] | Notes Payable Two [Member]
Debt instrument, principal balance	$ 47,436		47,435
Date of issuance	3/25/2021
Maturity date	6/3/2021
Interest rate	10.00%
Debt instrument, original principal balance	$ 47,435
Related Party [Member] | Notes Payable One [Member]
Debt instrument, principal balance	$ 308,500		$ 308,500
Date of issuance	3/25/2021
Maturity date	6/3/2021
Interest rate	10.00%
Debt instrument, original principal balance	$ 308,500

NOTES PAYABLE RELATED PARTIES_2

NOTES PAYABLE RELATED PARTIES (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Jun. 30, 2020
RELATED PARTY TRANSACTIONS
Total Notes payable	$ 514,438		$ 200,705
Accrued interest, related parties	$ 18,431	$ 9,459

CONVERTIBLE NOTES PAYABLE IN DE

CONVERTIBLE NOTES PAYABLE IN DEFAULT (Details) - USD ($)	3 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Jun. 30, 2020
Debt instrument, principal balance	$ 514,438		$ 514,438
Note Payable [Member]
Notes payable	$ 349,900	$ 349,900
Notes Payable Seventeen [Member]
Maturity date	4/1/07
Date of issuance	10/1/05
Interest rate	10.00%
Conversion rate	$ 0.50
Debt instrument, principal balance	$ 15,000	15,000
Debt instrument, original principal balance	$ 15,000
Notes Payable Sixteen [Member]
Maturity date	9/9/08
Date of issuance	9/16/06
Interest rate	12.00%
Debt instrument, principal balance	$ 38,000	38,000
Debt instrument, original principal balance	$ 100,000
Conversion rate, percentage	35% discount to market
Notes Payable Fifteen [Member]
Maturity date	11/30/08
Date of issuance	11/30/06
Interest rate	10.00%
Conversion rate	$ 0.85
Debt instrument, principal balance	$ 50,000	50,000
Debt instrument, original principal balance	$ 50,000
Notes Payable Fourteen [Member]
Maturity date	12/23/08
Date of issuance	12/23/06
Interest rate	10.00%
Conversion rate	$ 0.95
Debt instrument, principal balance	$ 18,000	18,000
Debt instrument, original principal balance	$ 18,000
Notes Payable Thirteen [Member]
Maturity date	4/17/09
Date of issuance	4/17/07
Interest rate	10.00%
Debt instrument, principal balance	$ 15,000	15,000
Debt instrument, original principal balance	$ 15,000
Conversion rate, percentage	lesser $0.45 or 35% discount to market
Notes Payable Twelve [Member]
Maturity date	1/29/09
Date of issuance	1/29/07
Interest rate	10.00%
Conversion rate	$ 0.95
Debt instrument, principal balance	$ 15,000	15,000
Debt instrument, original principal balance	$ 15,000
Notes Payable Eleven [Member]
Maturity date	6/15/09
Date of issuance	6/14/07
Interest rate	10.00%
Debt instrument, principal balance	$ 15,000	15,000
Debt instrument, original principal balance	$ 15,000
Conversion rate, percentage	lesser $0.50 or 25% discount to market
Notes Payable Ten [Member]
Maturity date	4/17/09
Date of issuance	4/17/07
Interest rate	10.00%
Debt instrument, principal balance	$ 20,000	20,000
Debt instrument, original principal balance	$ 20,000
Conversion rate, percentage	lesser $0.45 or 35% discount to market
Notes Payable Nine [Member]
Maturity date	2/26/09
Date of issuance	2/26/07
Interest rate	12.00%
Debt instrument, principal balance	$ 30,000	30,000
Debt instrument, original principal balance	$ 30,000
Conversion rate, percentage	lesser $0.50 or 35% discount to market
Notes Payable Seven [Member]
Maturity date	8/26/12
Date of issuance	8/26/09
Interest rate	12.00%
Debt instrument, principal balance	$ 20,000	20,000
Debt instrument, original principal balance	$ 20,000
Conversion rate, percentage	lesser $0.01 or 20% discount to market
Notes Payable Six [Member]
Maturity date	8/31/12
Date of issuance	8/31/09
Interest rate	12.00%
Debt instrument, principal balance	$ 5,000	5,000
Debt instrument, original principal balance	$ 5,000
Conversion rate, percentage	lesser $0.01 or 20% discount to market
Notes Payable Five [Member]
Maturity date	10/31/10
Date of issuance	10/31/09
Interest rate	8.00%
Debt instrument, principal balance	$ 4,000	4,000
Debt instrument, original principal balance	$ 4,000
Conversion rate, percentage	25% discount to average of the previous 5 days closing price
Notes Payable Four [Member]
Maturity date	10/3/12
Date of issuance	10/3/10
Interest rate	10.00%
Debt instrument, principal balance	$ 20,000	20,000
Debt instrument, original principal balance	$ 20,000
Conversion rate, percentage	lesser $0.01 or 20% discount to market
Notes Payable Three [Member]
Maturity date	10/18/11
Date of issuance	10/18/11
Interest rate	8.00%
Debt instrument, principal balance	$ 6,900	6,900
Debt instrument, original principal balance	$ 6,900
Conversion rate, percentage	25% discount to market
Notes Payable Two [Member]
Maturity date	12/15/12
Date of issuance	6/15/12
Interest rate	10.00%
Conversion rate	$ 0.000350
Debt instrument, principal balance	$ 8,000	8,000
Debt instrument, original principal balance	$ 8,000
Notes Payable One [Member]
Maturity date	2/26/14
Date of issuance	8/26/14
Interest rate	10.00%
Conversion rate	$ 0.0001
Debt instrument, principal balance	$ 50,000	50,000
Debt instrument, original principal balance	$ 50,000
Notes Payable Eight [Member]
Maturity date	8/25/12
Date of issuance	8/25/09
Interest rate	12.00%
Debt instrument, principal balance	$ 20,000	$ 20,000
Debt instrument, original principal balance	$ 20,000
Conversion rate, percentage	lesser $0.01 or 20% discount to market

NOTES PAYABLE, LONG TERM (Detai

NOTES PAYABLE, LONG TERM (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Jun. 20, 2020	Sep. 30, 2021	Jun. 30, 2021
Debt term		5 years
Interest rate		1.00%
Gain on PPP forgiveness loan amount			$ 172,520
Forgiveness for remaining balance		$ 266,640
Accrued interest related to PPP loan		665
Sarah Day Care Centers, Inc. [Member]
Proceeds from related party debt		270,640
PPP loans forgiveness granted		89,920
Sarah Adult Days Services, Inc [Member]
Interest rate	3.75%
Accrued interest related to PPP loan	$ 731	1,402
Proceeds from related party debt	$ 150,000	168,520
PPP loans forgiveness granted		$ 82,600

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS (Details) - Compound embedded derivative [Member] - USD ($)	Sep. 30, 2021	Jun. 30, 2021
Indexed Shares	894,914	405,106
Fair Value	$ (189,548)	$ (254,700)

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS (Details 1) - USD ($)	3 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
DERIVATIVE FINANCIAL INSTRUMENTS
Compound embedded derivative	$ 65,152	$ (129,228)
Day one derivative loss	0	0
Total derivative gain (loss)	$ 65,152	$ (129,228)

DERIVATIVE FINANCIAL INSTRUME_5

DERIVATIVE FINANCIAL INSTRUMENTS (Details 2) - $ / shares	3 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Quoted market price on valuation date	$ 0.50	$ 0.0002
Range of effective contractual conversion rates	0.00%	0.00%
Contractual term to maturity	3 months	3 months
Market volatility:	187.33%
Minimum [Member]
Market volatility:	138.28%	138.28%
Contractual conversion rate	$ 0.325	$ 0.00010
Interest rate	5.00%	5.00%
Maximum [Member]
Market volatility:	238.13%	238.13%
Contractual conversion rate	$ 0.80	$ 0.00016
Interest rate	12.00%	12.00%
Inception [Member]
Quoted market price on valuation date	$ 0.01
Range of effective contractual conversion rates	0.00%
Contractual term to maturity	1 year
Inception [Member] | Minimum [Member]
Market volatility:	138.28%
Contractual conversion rate	$ 0.0054
Interest rate	5.00%
Inception [Member] | Maximum [Member]
Market volatility:	238.13%
Contractual conversion rate	$ 0.0081
Interest rate	12.00%

DERIVATIVE FINANCIAL INSTRUME_6

DERIVATIVE FINANCIAL INSTRUMENTS (Details 3) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2021	Jun. 30, 2021
DERIVATIVE FINANCIAL INSTRUMENTS
Beginning balance	$ 254,700	$ 257,493
Issuances Convertible Note Financing	0	0
Removals	0	0
Changes in fair value inputs and assumptions reflected	65,152	233,264
Conversions	0	(226,057)
Ending balance	$ 189,548	$ 254,700

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative)	Feb. 02, 2021USD ($)integershares	Feb. 11, 2011	Mar. 19, 2021USD ($)shares	Feb. 19, 2021$ / sharesshares	Dec. 31, 2020USD ($)integer$ / sharesshares	Sep. 30, 2021$ / sharesshares	Sep. 15, 2021$ / sharesshares	Jun. 30, 2021$ / sharesshares
Conversion of stock						100
Common stock, shares par value | $ / shares				$ 0.000001		$ 0.000001		$ 0.000001
Common stock, shares authorized				500,000,000		130,000,000		130,000,000
Preferred stock, shares par value | $ / shares						$ 0.000001		$ 0.000001
Preferred stock, shares authorized						500,000,000		500,000,000
Reverse stock split						On February 1, 2021, the Company filed all required Form 10-Q’s and 10-K’s to be up to date with its filings before filing its Form 15-12G on November 7, 2014. On February 11, 2021, the Company filed with FINRA to effectuate a 10,000:1 reverse stock split, change its name from Fresh Harvest Products, Inc. to Innovative MedTech, Inc. and change its stock symbol from ‘FRHV’ to ‘IMTH’. FINRA permitted these corporate actions on March 8, 2021. The 10,000:1 reverse split and the name change from Fresh Harvest Products, Inc., to Innovative MedTech, Inc. corporate actions took effect at the open of business on March 9, 2021.
FINRA [Member]
Reverse stock split		10,000:1
Board of Directors [Member]
Number of noteholders | integer					5
Percentage of voting rights					87.32%
Three Noteholders [Member]
Conversion of stock					6,439,917,317
Convertible promissory notes | $					$ 325,666
Number of noteholders | integer					3
Eleven Noteholders [Member]
Conversion of stock	14,586,720,714
Convertible promissory notes | $	$ 833,790
Number of noteholders | integer	11
Two Board of Directors [Member]
Conversion of stock					34,267,187,500
Convertible promissory notes | $					$ 1,644,825
Notes Payable to Common Shares [Member]
Conversion of stock					40,702,104,817
Stock issued for service					1,050,000,000
Number of common share post split					105,000
Convertible promissory notes | $					$ 1,965,460
Series B Convertible Preferred Stock [Member]
Preferred stock, shares designated						100,000	100,000
Preferred stock, shares par value | $ / shares						$ 0.000001	$ 0.000001
Series A Preferred Stock | Seven Investors [Member]
Preferred Stock Shares			317,500
Conversion of stock, amount | $			$ 1,602,097
Series A and B Preferred Stock [Member]
Conversion of stock					100
Common stock, shares par value | $ / shares					$ 0.000001
Common stock, shares authorized					1,000,000,000,000
Preferred stock, shares par value | $ / shares					$ 0.000001
Preferred stock, shares authorized					5,000,000,000
Series A Preferred Stocks [Member
Preferred stock, shares par value | $ / shares					$ 0.000001
Preferred Stock Shares			47,400,000
Preferred stock, shares authorized					5,000,000,000
Common stock			474,000
Series B Preferred Stock [Member]
Preferred stock, shares par value | $ / shares					$ 0.000001
Preferred stock, shares authorized					5,000,000,000
Series A Convertible Preferred Stock [Member]
Conversion of stock				100
Preferred stock, shares designated						100,000
Preferred stock, shares par value | $ / shares				$ 0.000001		$ 0.000001
Preferred stock, shares authorized				2,000,000

PROVISION FOR CORPORATE INCOM_3

PROVISION FOR CORPORATE INCOME TAXES (Details)	3 Months Ended
	Sep. 30, 2021
NOTES RECEIVABLE (Tables)
Statutory federal income tax rate	(21.00%)
State taxes - net of federal benefits	(5.00%)
Valuation allowance	26.00%
Income tax rate - net	0.00%

PROVISION FOR CORPORATE INCOM_4

PROVISION FOR CORPORATE INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2021	Jun. 30, 2021
NOTES RECEIVABLE (Tables)
Change in valuation allowance	$ 54,457
Valuation allowance	2,846,527	$ 2,792,070
Net operating losses	$ 13,555,000

UNPAID PAYROLL TAXES (Details N

UNPAID PAYROLL TAXES (Details Narrative) - USD ($)	Sep. 30, 2021	Jun. 30, 2021
STOCKHOLDERS EQUITY
Payroll related taxes, Internal Revenue Service	$ 60,402	$ 17,401
Due to IRS and New York State payroll taxes	$ 77,803	$ 77,803

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	3 Months Ended
	Sep. 30, 2021USD ($)
April 21, 2021 [Member]
Reneval options	5 years
Description of lease	the leases are for a ten-year period beginning on July 1, 2021, and ending on June 30, 2031,
Per month rent	$ 7,500
Sarah Cares Corporate 2 Member
Description of Lease Square Two Feet	SarahCare location is for approximately 5,300 square feet located at 6199 Frank Ave. NW, North Canton, Ohio, 44720. The lease began in 2018 and ends in 2026.
Sarah Cares Corporate 1 [Member]
Description of Lease Square Two Feet	SarahCare’s corporate office is approximately 3,470 square feet and is located at 4580 Stephen Circle NW, Canton, Ohio, 44718. The lease began in 2017 and ends in 2023.
Sarah Cares Corporate [Member]
Description of Lease Square Two Feet	SarahCare location is for approximately 6,000 square feet located at SarahCare of Stow, 4472 Darrow Road, Stow, Ohio, 44224. The lease began in 2018 and ends in 2026.

LEASES (Details)

LEASES (Details) - USD ($)	1 Months Ended	3 Months Ended
	Apr. 21, 2021	Sep. 30, 2021
Total Rent	$ 7,500
January 1, 2022 to December 31, 2022 [Member]
Covid-19 Recoup		$ 621
Total Rent		7,054
Base Rent		6,433
January 1, 2023 to December 31, 2023 [Member]
Covid-19 Recoup		621
Total Rent		7,118
Base Rent		6,497
January 1, 2024 to December 31, 2024 [Member]
Covid-19 Recoup		621
Total Rent		7,183
Base Rent		6,562
January 1, 2025 to March 31, 2025 [Member]
Covid-19 Recoup		621
Total Rent		7,249
Base Rent		6,628
April 1, 2021 [Member]
Covid-19 Recoup		983
Total Rent		7,352
Base Rent		6,369
May 1, 2021 to December 31, 2021 [Member]
Covid-19 Recoup		621
Total Rent		6,990
Base Rent		$ 6,369

LEASES (Details 1)

LEASES (Details 1) - USD ($)	Sep. 30, 2021	Jun. 30, 2021
Right-of-use asset, net	$ 716,869	$ 757,313
Stow Professional Center Lease [Member]
Office lease	282,371
Less: accumulated amortization	(29,500)
Right-of-use asset, net	252,871
Harbor Lease [Member]
Office lease	120,003
Less: accumulated amortization	(21,672)
Right-of-use asset, net	98,331
S. Frank Professional Leases [Member]
Office lease	412,770
Less: accumulated amortization	(47,103)
Right-of-use asset, net	365,667
Right-of-use asset [Member]
Office lease	815,144
Less: accumulated amortization	(98,275)
Right-of-use asset, net	$ 716,869

LEASES (Details 2)

LEASES (Details 2) - USD ($)	Sep. 30, 2021	Jun. 30, 2020
Long term portion	$ 514,438	$ 200,705
Operating Lease Liabilty [Member]
Office lease	717,229
Less: current portion	(171,297)
Long term portion	545,932
Stow Professional Center Lease [Member]
Office lease	253,228
Less: current portion	(62,642)
Long term portion	190,586
Harbor Lease [Member]
Office lease	98,332
Less: current portion	(46,720)
Long term portion	51,612
S. Frank Professional Leases [Member]
Office lease	365,669
Less: current portion	(61,935)
Long term portion	$ 303,734

LEASES (Details 3)

LEASES (Details 3)	Sep. 30, 2021USD ($)
Year ending June 30, 2022	$ 174,983
Year ending June 30, 2023	233,948
Year ending June 30, 2024	194,226
Year ending June 30, 2025	159,764
Year ending June 30, 2026	94,923
Year ending June 30, 2027	7,913
Present value discount	(148,528)
Lease liability	717,229
Stow Professional Center Lease [Member]
Year ending June 30, 2022	63,288
Year ending June 30, 2023	85,025
Year ending June 30, 2024	85,802
Year ending June 30, 2025	64,841
Year ending June 30, 2026	0
Year ending June 30, 2027	0
Present value discount	(45,728)
Lease liability	253,228
Harbor Leases [Member]
Year ending June 30, 2022	40,500
Year ending June 30, 2023	54,000
Year ending June 30, 2024	13,501
Year ending June 30, 2025	0
Year ending June 30, 2026	0
Year ending June 30, 2027	0
Present value discount	(9,669)
Lease liability	98,332
S. Frank Professional Lease [Member]
Year ending June 30, 2022	71,195
Year ending June 30, 2023	94,923
Year ending June 30, 2024	94,923
Year ending June 30, 2025	94,923
Year ending June 30, 2026	94,923
Year ending June 30, 2027	7,913
Present value discount	(93,131)
Lease liability	$ 365,669

LEASES (Details Narrative)

LEASES (Details Narrative)	3 Months Ended
	Sep. 30, 2021USD ($)
Harbor Lease [Member]
Monthly lease payments	$ 4,500
Lease expiration date	September 30, 2023
S Frank Professional Lease [Member]
Monthly lease payments	$ 7,910
Lease expiration date	July 1, 2026
Repayments for COVID relief	$ 603

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Apr. 21, 2021	Sep. 30, 2021	Sep. 28, 2021	Sep. 08, 2021	Jun. 30, 2021	Mar. 25, 2021	Mar. 19, 2021	Dec. 30, 2020
Ownership percentage		84.11%
Common stock issued, shares		15,657,327			15,557,327
Common stock issued, value		$ 16			$ 16
Lease expiration date		Jun. 30, 2031
Rent of each location per month	$ 7,500
Preferred shares issued, shares		317,500			317,500
Preferred shares issued, value		$ 0			$ 0
Preferred Stock, Par or Stated Value Per Share		$ 0.000001			$ 0.000001
SarahCare [Member]
Lease beginning date	Jul. 1, 2021
Lease term	10 years
Lease expiration date	Jun. 30, 2031
Lease description	All of the leases are for a ten-year period beginning on July 1, 2021, and ending on June 30, 2031, with a 5-year renewal option.
Rent of each location per month	$ 7,500
Preferred Stock Series A [Member]
Preferred shares issued, shares						100,542
Preferred shares issued, value						$ 508,834
Preferred Stock, Par or Stated Value Per Share						$ 5.06
Restricted Stock [Member]
Share conversion price						$ 0.0503
Common stock issued, shares						2,476,212
Common stock issued, value						$ 250,000
Mr. Everhardt [Member]
Ownership percentage						50.00%
Conversion of convertible notes and accrued interest						$ 114,244
Convertible notes and accrued interest coverted for shares, shares						114,244
Share conversion price						$ 1
Note receivable			$ 50,000	$ 29,294
Jay Odintz [Member] | Restricted Stock [Member] | Series A Preferred Stock
Share conversion price								$ 0.000048
Number of shares converted							4,800,000
Common stock issued, shares							48,000	4,518,062,500
Common stock issued, value								$ 216,867
Michael J Friedman [Member] | Restricted Stock [Member] | Series A Preferred Stock
Share conversion price								$ 0.000048
Number of shares converted							42,600,000
Common stock issued, shares							426,000	29,749,125,000
Common stock issued, value								$ 1,427,958

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Apr. 21, 2021	Sep. 30, 2021
SUBSEQUENT EVENTS
Rent for each location per month	$ 7,500
Lease rent renewl term		5 years
Lease expiration date		Jun. 30, 2031
Lease period		10 years
Lease commencement date		Jul. 1, 2021