Innovative MedTech (IMTH) 10-Q 23 May 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Mar. 31, 2022	May 23, 2022
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	Yes
Document Period End Date	Mar. 31, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Entity Common Stock Shares Outstanding		21,157,327
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-51390
Entity Incorporation State Country Code	DE
Entity Tax Identification Number	33-1130446
Entity Interactive Data Current	Yes
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

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2022	Jun. 30, 2021
Current assets
Cash	$ 258,376	$ 433,435
Accounts receivable, net	182,413	178,555
Notes receivable	27,289	48,987
Prepaid expenses	39,747	1,745
Total current assets	507,825	662,722
Notes receivable, non-current	5,997	14,466
Deposits	6,716	10,331
Right-of-use asset	632,921	757,313
Finance lease asset, net	85,746	0
Property, plant and equipment, net of accumulated depreciation	296,850	325,788
Intangible assets	2,991,655	0
Goodwill	460,264	3,473,264
Total Assets	4,987,974	5,243,884
Current liabilities
Accounts payable and accrued expenses	786,938	775,969
Accrued interest	561,689	520,205
Accrued interest, related parties	36,180	9,459
Notes payable, related parties, current	514,438	514,438
Notes payable, current	151,960	200,705
Convertible notes payable, current	349,900	349,900
Derivative liability	262,247	254,700
Finance lease liability	57,706	0
Operating lease liability	180,440	166,895
Total current liabilities	2,901,498	2,792,271
Royalty liability	1,500,000	1,500,000
Finance lease liability, non-current	143,269
Operating lease liability, non-current	453,369	590,418
Paycheck protection loan	0	266,640
SBA Loan	350,000	150,000
Total Liabilities	5,348,136	5,299,329
Stockholders' Deficit
Series A Preferred stock, $0.000001 par value; 500,000 authorized: 317,500 shares issued and outstanding at March 31, 2022 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 March 31, 2022 and June 30, 2021, respectively	16	16
Additional paid in capital	14,935,551	14,860,551
Accumulated deficit	(15,295,729)	(14,916,012)
Total Stockholders' Deficit	(360,162)	(55,445)
Total Liabilities and Stockholders' Deficit	$ 4,987,974	$ 5,243,884

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2022	Jun. 30, 2021
CONSOLIDATED BALANCE SHEETS
Preferred stock, shares authorized	500,000	500,000
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 authorized	130,000,000	130,000,000
Common stock, shares par value	$ 0.000001	$ 0.000001
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		9 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Revenue:
Participant fees	$ 175,167	$ 38,506	$ 572,174	$ 38,506
Franchise fees	116,620	32,695	366,887	32,695
Total Revenue	291,787	71,201	939,061	71,201
Operating expenses:
General and administrative	218,066	268,410	675,605	358,294
Salaries and wages	220,015	23,619	671,805	23,619
Consulting fees	16,000	0	154,525	0
Legal and professional fees	31,880	185,462	75,328	205,502
Total operating expenses	485,961	477,491	1,577,263	587,415
Loss from operations	(194,174)	(406,290)	(638,202)	(516,214)
Other income (expense):
Interest expense, related parties	0	0	(8,972)	0
Interest expense	(28,580)	(15,390)	(78,455)	(162,793)
Loss on extinguishment of debt	0	(1,660,797)	0	(1,660,797)
Change in fair value of derivatives	26,271	(85,004)	(7,547)	(217,549)
Gain on forgiveness of PPP loan	266,640	0	266,640	0
Other income	8,300	0	86,819	0
Total other income (expense)	272,631	(1,761,191)	258,485	(2,041,139)
Net loss	$ 78,457	$ (2,167,481)	$ (379,717)	$ (2,557,353)
Basic and diluted earnings per share on net loss	$ 0.01	$ (6.89)	$ (0.02)	$ (1.21)
Weighted average shares outstanding - basic and diluted	15,657,327	314,453	15,616,343	2,117,130

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) - USD ($)	Total	Series A Preferred Stock	Common Stock	Common Stock To Be Issued	Additional Paid-in Capital	Accumulated Deficit
Balance, shares at Jun. 30, 2020		47,400,000	294,216	50,000
Balance, amount at Jun. 30, 2020	$ (4,088,617)	$ 47	$ 0	$ 0	$ 7,562,391	$ (11,651,055)
Common stock issued which was committed in 2020, shares			50,000	(50,000)
Common stock issued which was committed in 2020, amount	50,000	0	$ 0	$ 0	50,000	0
Sale of common stock, shares			7,885,755
Sale of common stock, amount	397,902	$ 0	$ 8	0	397,894	0
Sales of Series A Convertible Preferred Stock, shares		317,500
Sales of Series A Convertible Preferred Stock, amount	1,602,097	$ 0		0	1,602,097	0
Conversion of notes and accrued interest into common stock, shares			6,003,356
Conversion of notes and accrued interest into common stock, amount	4,998,130	0	$ 6	0	4,998,124	0
Conversion of accounts payable into common stock, shares			850,000
Conversion of accounts payable into common stock, amount	250,000	$ 0	$ 1	0	249,999	0
Conversion of Series Convertible Preferred Stock into common stock, shares		(47,400,000)	474,000
Conversion of Series Convertible Preferred Stock into common stock, amount	0	$ (47)	$ 1	0	46	0
Net loss	(2,557,353)	$ 0	$ 0	0	0	(2,557,353)
Net income	(2,557,353)
Balance, shares at Mar. 31, 2021		317,500	15,557,327
Balance, amount at Mar. 31, 2021	652,159	$ 0	$ 16	$ 0	14,860,551	(14,208,408)
Balance, shares at Jun. 30, 2020		47,400,000	294,216	50,000
Balance, amount at Jun. 30, 2020	(4,088,617)	$ 47	$ 0	$ 0	7,562,391	(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)
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 income	(379,717)
Balance, shares at Mar. 31, 2022		317,500	15,657,327
Balance, amount at Mar. 31, 2022	(360,162)	$ 0	$ 16	0	14,935,551	(15,295,729)
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)
Net loss	(198,856)	$ 0	$ 0	0	0	(198,856)
Balance, shares at Dec. 31, 2021		317,500	15,657,327
Balance, amount at Dec. 31, 2021	(438,619)	$ 0	$ 16	0	14,935,551	(15,374,186)
Net income	78,457	$ 0	$ 0	0	0	78,457
Balance, shares at Mar. 31, 2022		317,500	15,657,327
Balance, amount at Mar. 31, 2022	$ (360,162)	$ 0	$ 16	$ 0	$ 14,935,551	$ (15,295,729)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS UNAUDITED - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Jun. 30, 2021
Cash Flows from Operating Activities
Net Loss	$ 78,457	$ (2,167,481)	$ (379,717)	$ (2,557,353)
Adjustments to reconcile net loss to net cash used by operating activities:
Depreciation & Amortization			51,171	2,738
Stock compensation			75,000	0
Loss on modification of debt			0	1,660,797
Change in fair value of derivatives			7,547	217,549
Gain on forgiveness of PPP loan			(266,640)	0
Right-of-use			124,392	0
Expenses paid via notes payable			0	158,503
Changes in operating assets & liabilities
Accounts receivable			(3,858)	(84,959)
Notes receivable			30,167	0
Prepaid expenses			(38,002)	0
Deposits			3,615	154
Accounts payable and accrued liabilities			10,969	386,023
Accrued interest, related party			26,721	0
Accrued interest			41,484	0
Related party advances			0	165,140
Net cash used by operating activities			(317,151)	(51,428)
Cash Flows from Investing Activities
Cash acquired in business combination			0	412,276
Purchase of subsidiary			0	(2,000,110)
Acquisition of fixed assets			(9,163)
Net cash used by investing activities			(9,163)	(1,587,834)
Cash Flows from Financing Activities
Proceeds from convertible notes payable			0	51,500
Proceeds from SBA loan			200,000	0
Proceeds from notes payable			39,000	0
Payments on notes payable			(87,745)	0
Proceeds from sale of common stock			0	2,000,000
Net cash provided by financing activities			151,255	2,051,500
Increase in Cash			(175,059)	412,238
Cash at beginning of period			433,435	766	$ 766
Cash (and equivalents) at end of period	$ 258,376	$ 413,004	258,376	413,004	$ 433,435
Supplemental Cash Flow Information
Cash paid for interest			0	0
Cash paid for income taxes			0	0
Non-cash investing and financing activities:
Conversion of notes and accrued interest into common stock			0	4,998,129
Conversion of accounts payable into common stock			$ 0	$ 250,000

GENERAL ORGANIZATION AND BUSINE

GENERAL ORGANIZATION AND BUSINESS	9 Months Ended
	Mar. 31, 2022
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 which should have been filed before the Company filed its Form 15-12G on November 7, 2014. On February 11, 2021, the Company filed with FINRA to effectuate a 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, less legal fees of approximately $175,000. 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 March 31, 2022, the newly formed entities are non-operating. Operations expect to begin in November 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 March 31, 2022, the Company had $258,376 cash available for operations and had an accumulated deficit of $15,295,729. Management believes that cash on hand as of March 31, 2022 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	9 Months Ended
	Mar. 31, 2022
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 nine months ended March 31, 2022 and 2021, the Company reported a net loss of $379,717 and $2,557,353, respectively. As of March 31, 2022, the Company maintained total assets of $4,987,974, total liabilities including long-term debt of $5,348,136 along with an accumulated deficit of $15,295,729. 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 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	9 Months Ended
	Mar. 31, 2022
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 nine months ended March 31, 2022 and 2021. 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 with 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 March 31, 2022. 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 March 31, 2022 and June 30, 2021. 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. Intangible Assets Certain intangible assets arose from the acquisition of Sarah Adult Day Services, Inc., and Sarah Day Care Centers, Inc. on March 25, 2021 and consist of the following, which have been or are being amortized on a straight-line basis over the following estimated useful lives unless they have an indefinite life: Estimated Asset Useful Life Customer Relationships 3 Trademarks Indefinite Non-Compete Agreement 3 CARF Accreditation 3 Franchise Agreements Indefinite An intangible asset with an indefinite useful life is not amortized but assessed for impairment annually, or more frequently, when events or changes in circumstances occur indicating that it is more likely than not that the indefinite-lived asset is impaired. Impairment exists when the carrying amount exceeds its fair value. In testing for impairment, the Company has the option to first perform a qualitative assessment to determine whether it is more likely than not that an impairment exists. If it is determined that it is not more likely than not that an impairment exists, a quantitative impairment test is not necessary. If the Company concludes otherwise, it is required to perform a quantitative impairment test. To the extent an impairment loss is recognized, the loss establishes the new cost basis of the asset. Subsequent reversal of impairment losses is not permitted. For the nine months ended March 31, 2022 and 2021, there were no impairment losses. 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. 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. The Company determines the transaction price based on the terms of the contract with the payor, correspondence with the payor, and historical payment trends. 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) Providing the site selection criteria for the SARAH Business and, upon a potential Franchisee’s request, provide input regarding possible sites. The Company does not own and lease any site to franchisees. After the franchise selects and the Company approves a site, the Company 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 the Company requires, the approved suppliers of these items. The Company will furnish a potential Franchisee with the listing of the package of initial franchise items as detailed in the Operations Manual. Neither the Company or its 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, the Company will: (1) Issue and modify System standards for SARAH Businesses; (2) Provide access to a copy of the Company’s Operations Manual as they make available through our intranet. The Operations Manual contains mandatory and suggested specifications, standards and operating procedure; (3) Provide additional or special guidance and assistance and training as the Company 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 the Franchisee use the confidential information; and, (6) Let the Franchisee 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 The Company accounts for leases in accordance with Accounting Standards Update 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 nine months ended March 31, 2022, 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	9 Months Ended
	Mar. 31, 2022
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. The Company completed its accounting for the acquisition on March 25, 2022. The purchase price allocation is as follows: 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 ) Excess (consideration given minus fair value of identifiable net assets and liabilities) $ 4,279,954 Intangible assets: Customer relationships $ 39,000 Trademarks 390,000 Non-Compete Agreement 1,000 CARF Accreditation 23,000 Franchise Agreements 2,560,000 Total intangible assets $ 3,013,000 Goodwill (excess minus values assigned to intangible assets) $ 1,266,954 Minus (goodwill impaired in prior period) (806,690 ) Remaining Goodwill $ 460,264 The Company analyzed the acquisition under applicable guidance and determined that the acquisition should be accounted for as a business combination. 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 only as of July 1, 2020. 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, 2020 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, 2020 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	9 Months Ended
	Mar. 31, 2022
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: March 31, June 30, 2022 2021 Notes receivable from a franchise, due in monthly installments of $5,000, no interest, maturing December 2021 $ - $ 21,468 Notes receivable from a franchise, due in monthly installments of $1,999, no interest, maturing March 2023 23,992 41,985 Note receivable from related party (see Note 17), due in six months, with no installments, 5% interest maturing March 2022 9,294 - Total notes receivable 33,285 63,453 Less long-term (5,997 ) (14,466 ) Total short term notes receivable $ 27,289 $ 48,987 Principal to be collected during the next three years is as follows: 2022 $ 5,997 2022 27,288 $ 33,285

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	9 Months Ended
	Mar. 31, 2022
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 March 31, 2022 and June 30, 2021: March 31, 2022 June 30, 2021 Leasehold improvements $ 294,864 $ 294,864 Vehicles 22,554 22,554 Computer equipment 19,915 12,553 Furniture and fixtures 7,256 5,455 344,589 335,426 Less: Accumulated depreciation (47,739 ) (9,638 ) Property, plant and equipment - net $ 296,850 $ 325,788 The property, plant and equipment was acquired in the acquisition discussed in Note 4. Depreciation expense was $29,826 and $2,738 for the nine months ended March 31, 2022 and 2021. Depreciation expense was $4,757 and $2,738 for the three months ended March 31, 2022 and 2021.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Mar. 31, 2022
INTANGIBLE ASSETS
NOTE 7. INTANGIBLE ASSETS	NOTE 7. INTANGIBLE ASSETS March 31, 2022 Customer relationships $ 39,000 Trademarks 390,000 Non-Compete Agreement 1,000 CARF Accreditation 23,000 Franchise Agreements 2,560,000 Less: accumulated amortization (21,345 ) Intangible assets - net $ 2,991,655 The Company recently finalized the purchase accounting for the Sarah Care Acquisition as described further in Note 4. As a result, the intangible assets (i.e. customer relationships, trademarks, non-compete agreement, CARF Accreditation and Franchise Agreements) arose from the acquisition. The Company is amortizing these intangible over their respective remaining useful lives. The Company is recording amortization expense in the amount of $21,345 for the nine months ended March 31, 2022. As of March 31, 2022 Year ending June 30, 2022 $ 5,178 Year ending June 30, 2023 20,942 Year ending June 30, 2024 15,534 Total $ 41,654

NOTES PAYABLE, CURRENT

NOTES PAYABLE, CURRENT	3 Months Ended
	Mar. 31, 2022
NOTES PAYABLE, CURRENT
NOTE 8. NOTES PAYABLE, CURRENT	NOTE 8. NOTES PAYABLE, CURRENT As of March 31, 2022 and June 30, 2021, the Company had $151,960 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 03/31/22 Principal Balance 6/30/21 1 12/25/2020 $ 146,021 12/15/2020 (in default) 10 $ 112,960 $ 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 5 3/24/2022 39,000 9/24/2022 6 39,000 Total $ 151,960 $ 200,705

NOTES PAYABLE RELATED PARTIES,

NOTES PAYABLE RELATED PARTIES, IN DEFAULT	9 Months Ended
	Mar. 31, 2022
NOTE 9. NOTES PAYABLE - RELATED PARTIES,IN DEFAULT	NOTE 9. NOTES PAYABLE, RELATED PARTIES, IN DEFAULT As of March 31, 2022 and June 30, 2021, the Company had $514,438 in outstanding notes payable, related parties. As of March 31, 2022 and June 30, 2021, the Company had $36,180 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 03/31/22 Principal Balance 6/30/21 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	9 Months Ended
	Mar. 31, 2022
CONVERTIBLE NOTES PAYABLE, IN DEFAULT
NOTE 10. CONVERTIBLE NOTES PAYABLE, IN DEFAULT	NOTE 10. CONVERTIBLE NOTES PAYABLE, IN DEFAULT As of March 31, 2022 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 3/31/22 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 1,900 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 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	9 Months Ended
	Mar. 31, 2022
NOTES PAYABLE, LONG TERM
NOTE 11. NOTES PAYABLE, LONG TERM	NOTE 11. NOTES PAYABLE, LONG TERM PPP Loans On April 21, 2020 and February 10, 2021, the Company received loan proceeds in the amount of approximately $82,600 and $85,920 for a total of $168,520 through Sarah Adult Days Services, Inc. under the Paycheck Protection Program (“PPP”) prior to the March 25, 2021 acquisition. On April 14, 2020 and February 10, 2021, the Company received loan proceeds in the amount of approximately $199,367 and $180,720 for a total of $380,087 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. On January 20, 2022, the remaining balance of $266,640 on the PPP loan was forgiven. During the nine months ended March 31, 2022 and March 31, 2021, the Company recorded $665 and $0, respectively, in accrued interest related to the PPP loan. SBA Loan On June 25, 2020 and January 6, 2021, the Company’s wholly-owned subsidiary, Sarah Day Care Centers, Inc. received proceeds of $150,000 and $200,000, respectively, in the form of an SBA loan. Installment payments, including principal and interest of $1,746 are due monthly beginning on December 22, 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 nine months ended March 31, 2022 and March 31, 2021, the Company recorded $1,402 and $0 in accrued interest related to the SBA loan.

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	9 Months Ended
	Mar. 31, 2022
DERIVATIVE FINANCIAL INSTRUMENTS
NOTE 12. DERIVATIVE FINANCIAL INSTRUMENTS	NOTE 12. DERIVATIVE FINANCIAL INSTRUMENTS The following tables summarize the components of the Company’s derivative liabilities and linked common shares As of March 31, 2022 and June 30, 2021 the amounts that were reflected in income related to derivatives for the nine months ended March 31, 2022 and 2021: March 31, 2022 Indexed Fair The financings giving rise to derivative financial instruments Shares Values Compound embedded derivative 705,173 $ (262,247 ) 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 nine months ended March 31, 2022 and 2021: The financings giving rise to derivative financial instruments and the income effects: Nine Months Ended March 31, 2022 March 31, 2021 Compound embedded derivative $ (7,547 ) $ (217,549 ) Day one derivative loss - - Total derivative gain (loss) $ (7,547 ) $ (217,549 ) 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: March 31, December 31, Inception 2022 2021 Quoted market price on valuation date $ 0.01 $ 0.80 $ 1.01 Contractual conversion rate $ 0.0054 - $0.0081 $ 0.52 - $0.64 $ 0.486 - $0.817 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 March 31, 2022 and June 30, 2021. March 31, 2022 June 30, 2021 Beginning balance $ 254,700 $ 257,493 Issuances: Convertible Note Financing - - Removals - - Changes in fair value inputs and assumptions reflected 7,547 223,264 Conversions - (226,057 ) Ending balance $ 262,247 $ 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	9 Months Ended
	Mar. 31, 2022
STOCKHOLDERS EQUITY
NOTE 13. STOCKHOLDERS' EQUITY	NOTE 13. 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 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 As of March 31, 2022, the Company had 500,000 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 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 500,000 shares of the Parent Company’s Preferred Stock are designated as shares of Series A Convertible Preferred Stock, par value $0.000001 per share. 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	9 Months Ended
	Mar. 31, 2022
PROVISION FOR CORPORATE INCOME TAXES
NOTE 14. PROVISION FOR CORPORATE INCOME TAXES	NOTE 14. 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 March 31, 2022 was $2,872,502 and as of June 30, 2021 was $2,792,070. The net change in allowance during the nine months ended March 31, 2022 was $80,432. As of March 31, 2022, the Company has federal net operating loss carry forwards of approximately $13,679,000 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 nine months ended March 31, 2022 and 2021 due to losses and full valuation allowances against net deferred tax assets. As of March 31, 2022 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 March 31, 2022 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	9 Months Ended
	Mar. 31, 2022
UNPAID PAYROLL TAXES
NOTE 15. UNPAID PAYROLL TAXES	NOTE 15. UNPAID PAYROLL TAXES As of March 31, 2022and 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 March 31, 2022and 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	9 Months Ended
	Mar. 31, 2022
COMMITMENTS AND CONTINGENCIES
NOTE 16. COMMITMENTS AND CONTINGENCIES	NOTE 16. COMMITMENTS AND CONTINGENCIES Rent As of March 31, 2022, 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 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. On October 29, 2021 the Company amended the leases to delay commencement until May 1, 2022. On April 29, 2022 the Company amended the leases to delay commencement until November 1, 2022. IRS Tax Lien The Internal Revenue Service has placed a federal tax lien on all of the assets of the Company.

LEASES

LEASES	9 Months Ended
	Mar. 31, 2022
LEASES
NOTE 17. LEASES	NOTE 17. LEASES Operating 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 December 31, 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 December 31, 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 December 31, 2023. 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. S. Frank Professional Lease 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: March 31, 2022 Stow Professional Center Lease Harbor Lease S. Frank Professional Lease Total Office lease $ 282,371 $ 130,441 $ 412,770 $ 825,582 Less: accumulated amortization (60,472 ) (54,888 ) (77,301 ) (192,661 ) Right-of-use asset, net $ 221,899 $ 75,553 $ 335,469 $ 632,921 Operating lease liability is summarized below: March 31, 2022 Stow Professional Center Lease Harbor Lease S. Frank Professional Lease Total Office lease $ 222,784 $ 75,553 $ 335,469 $ 633,806 Less: current portion (66,235 ) (49,105 ) (65,097 ) (180,437 ) Long term portion $ 156,549 $ 26,448 $ 270,372 $ 453,369 Maturity of the lease liability is as follows: March 31, 2022 Stow Professional Center Lease Harbor Lease S. Frank Professional Lease Total Year ending June 30, 2022 $ 21,160 $ 40,500 $ 23,731 $ 85,391 Year ending June 30, 2023 85,026 40,500 94,923 220,449 Year ending June 30, 2024 85,802 - 94,923 180,725 Year ending June 30, 2025 64,840 - 94,923 159,763 Year ending June 30, 2026 - - 94,923 94,923 Year ending June 30, 2027 - - 7,910 7,910 Present value discount (34,044 ) (5,447 ) (75,864 ) (115,355 ) Lease liability $ 222,784 $ 75,553 $ 335,469 $ 633,806 Finance leases The Company leases office equipment under two finance leases with combined monthly payments of $5,897. The leases mature on March 1, 2024 and December 1, 2026. Finance right of use assets are summarized below: As of March 31, 2022 Equipment lease $ 127,979 Less accumulated amortization (42,233 ) Finance right of use asset $ 85,746 Amortization expense was $42,233 for the nine months ended March 31, 2022 and 2021, respectively. Finance lease liabilities are summarized below: As of March 31, 2022 Equipment lease $ 200,975 Less: current portion (57,706 ) Long term portion $ 143,269 Equipment Lease Year Ended June 30, 2022 $ 18,516 Year Ended June 30, 2023 70,761 Year Ended June 30, 2024 61,167 Year Ended June 30, 2025 32,388 Year Ended June 30, 2026 32,388 Year Ended June 30, 2027 16,194 Total future minimum lease payments 231,414 Less imputed interest (30,439 ) PV of payments $ 200,975

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Mar. 31, 2022
RELATED PARTY TRANSACTIONS
NOTE 18. RELATED PARTY TRANSACTIONS	NOTE 18. RELATED PARTY TRANSACTIONS During the nine months ended March 31, 2022 and 2021, there were no certain relationships nor related party transactions, except for the following: As of March 31, 2022, 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 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 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. 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	9 Months Ended
	Mar. 31, 2022
SUBSEQUENT EVENTS
NOTE 19. SUBSEQUENT EVENTS	NOTE 19. SUBSEQUENT EVENTS The Company has evaluated subsequent events for recognition and disclosure through May 19, 2022, 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 or about April 26, 2022, the Company entered into an Agreement for Share Exchange (the “Share Exchange Agreement”) to purchase (the “Purchase”) 10,500,000 shares of common stock of Vitality RX, Inc., a Delaware corporation (“Vitality”), representing 100% ownership of Vitality, from Vitality’s five shareholders identified in the Share Exchange Agreement (the “Sellers”), in consideration of the issuance by the Company to the Sellers of 5,500,000 shares of Innovative common stock, and 50,000 shares of Series A Convertible Preferred Stock (which preferred stock is convertible into 5,000,000 shares of common stock) (such shares of common stock and preferred stock collectively the “Shares”). On or about April 28, 2022, the Purchase was closed, Innovative acquired Vitality from the Sellers, and Innovative issued the Shares to the Sellers. Pro Forma Disclosures The acquisition was a new company, formed in April 2022, with no activity and the pro forma disclosures are the same as the disclosed numbers for the Company’s consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Mar. 31, 2022
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 nine months ended March 31, 2022 and 2021.
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 with 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 March 31, 2022. 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 March 31, 2022 and June 30, 2021.
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.
Intangible Assets	Certain intangible assets arose from the acquisition of Sarah Adult Day Services, Inc., and Sarah Day Care Centers, Inc. on March 25, 2021 and consist of the following, which have been or are being amortized on a straight-line basis over the following estimated useful lives unless they have an indefinite life: Estimated Asset Useful Life Customer Relationships 3 Trademarks Indefinite Non-Compete Agreement 3 CARF Accreditation 3 Franchise Agreements Indefinite An intangible asset with an indefinite useful life is not amortized but assessed for impairment annually, or more frequently, when events or changes in circumstances occur indicating that it is more likely than not that the indefinite-lived asset is impaired. Impairment exists when the carrying amount exceeds its fair value. In testing for impairment, the Company has the option to first perform a qualitative assessment to determine whether it is more likely than not that an impairment exists. If it is determined that it is not more likely than not that an impairment exists, a quantitative impairment test is not necessary. If the Company concludes otherwise, it is required to perform a quantitative impairment test. To the extent an impairment loss is recognized, the loss establishes the new cost basis of the asset. Subsequent reversal of impairment losses is not permitted. For the nine months ended March 31, 2022 and 2021, there were no impairment losses.
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. 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. The Company determines the transaction price based on the terms of the contract with the payor, correspondence with the payor, and historical payment trends. 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) Providing the site selection criteria for the SARAH Business and, upon a potential Franchisee’s request, provide input regarding possible sites. The Company does not own and lease any site to franchisees. After the franchise selects and the Company approves a site, the Company 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 the Company requires, the approved suppliers of these items. The Company will furnish a potential Franchisee with the listing of the package of initial franchise items as detailed in the Operations Manual. Neither the Company or its 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, the Company will: (1) Issue and modify System standards for SARAH Businesses; (2) Provide access to a copy of the Company’s Operations Manual as they make available through our intranet. The Operations Manual contains mandatory and suggested specifications, standards and operating procedure; (3) Provide additional or special guidance and assistance and training as the Company 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 the Franchisee use the confidential information; and, (6) Let the Franchisee 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	The Company accounts for leases in accordance with Accounting Standards Update 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 nine months ended March 31, 2022, 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

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Mar. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of Estimated Useful Life Of Inatangible Assets	Estimated Asset Useful Life Customer Relationships 3 Trademarks Indefinite Non-Compete Agreement 3 CARF Accreditation 3 Franchise Agreements Indefinite

BUSINESS ACQUISITION (Tables)

BUSINESS ACQUISITION (Tables)	9 Months Ended
	Mar. 31, 2022
BUSINESS ACQUISITION
Schedule f 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 ) Excess (consideration given minus fair value of identifiable net assets and liabilities) $ 4,279,954 Intangible assets: Customer relationships $ 39,000 Trademarks 390,000 Non-Compete Agreement 1,000 CARF Accreditation 23,000 Franchise Agreements 2,560,000 Total intangible assets $ 3,013,000 Goodwill (excess minus values assigned to intangible assets) $ 1,266,954 Minus (goodwill impaired in prior period) (806,690 ) Remaining Goodwill $ 460,264
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)	9 Months Ended
	Mar. 31, 2022
NOTES RECEIVABLE (Tables)
Schedule of Notes Receivable	March 31, June 30, 2022 2021 Notes receivable from a franchise, due in monthly installments of $5,000, no interest, maturing December 2021 $ - $ 21,468 Notes receivable from a franchise, due in monthly installments of $1,999, no interest, maturing March 2023 23,992 41,985 Note receivable from related party (see Note 17), due in six months, with no installments, 5% interest maturing March 2022 9,294 - Total notes receivable 33,285 63,453 Less long-term (5,997 ) (14,466 ) Total short term notes receivable $ 27,289 $ 48,987
Schedule of Principal Collected	2022 $ 5,997 2022 27,288 $ 33,285

PROPERTY PLANT AND EQUIPMENT (T

PROPERTY PLANT AND EQUIPMENT (Table)	9 Months Ended
	Mar. 31, 2022
PROPERTY, PLANT AND EQUIPMENT
Schedule of Property Plant And Equipment	March 31, 2022 June 30, 2021 Leasehold improvements $ 294,864 $ 294,864 Vehicles 22,554 22,554 Computer equipment 19,915 12,553 Furniture and fixtures 7,256 5,455 344,589 335,426 Less: Accumulated depreciation (47,739 ) (9,638 ) Property, plant and equipment - net $ 296,850 $ 325,788

INTANGIBLE ASSETS (Table)

INTANGIBLE ASSETS (Table)	9 Months Ended
	Mar. 31, 2022
INTANGIBLE ASSETS (Table)
Schedule of Intangible Assest Net	March 31, 2022 Customer relationships $ 39,000 Trademarks 390,000 Non-Compete Agreement 1,000 CARF Accreditation 23,000 Franchise Agreements 2,560,000 Less: accumulated amortization (21,345 ) Intangible assets - net $ 2,991,655
Schedule of Amortization Expenses ,Intangible Assest	As of March 31, 2022 Year ending June 30, 2022 $ 5,178 Year ending June 30, 2023 20,942 Year ending June 30, 2024 15,534 Total $ 41,654

NOTES PAYABLE CURRENT (Tables)

NOTES PAYABLE CURRENT (Tables)	9 Months Ended
	Mar. 31, 2022
NOTES PAYABLE, CURRENT
Schedule of Notes Payable	Ref No. Date of Note Issuance Original Principal Balance Maturity Date Interest Rate % Principal Balance 03/31/22 Principal Balance 6/30/21 1 12/25/2020 $ 146,021 12/15/2020 (in default) 10 $ 112,960 $ 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 5 3/24/2022 39,000 9/24/2022 6 39,000 Total $ 151,960 $ 200,705

NOTES PAYABLE RELATED PARTIES I

NOTES PAYABLE RELATED PARTIES IN DEFAULT (Tables)	9 Months Ended
	Mar. 31, 2022
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 03/31/22 Principal Balance 6/30/21 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 DE

CONVERTIBLE NOTES PAYABLE IN DEFAULT (Tables)	9 Months Ended
	Mar. 31, 2022
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 3/31/22 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 1,900 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 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)	9 Months Ended
	Mar. 31, 2022
DERIVATIVE FINANCIAL INSTRUMENTS
Schedule of Compound Embedded Derivatives	March 31, 2022 Indexed Fair The financings giving rise to derivative financial instruments Shares Values Compound embedded derivative 705,173 $ (262,247 ) June 30, 2021 Indexed Fair The financings giving rise to derivative financial instruments Shares Values Compound embedded derivative 405,106 $ (254,700 )
Schedule of Derivative Financial Instruments	Nine Months Ended March 31, 2022 March 31, 2021 Compound embedded derivative $ (7,547 ) $ (217,549 ) Day one derivative loss - - Total derivative gain (loss) $ (7,547 ) $ (217,549 )
Schedule of Fair value derivative liabilities	March 31, December 31, Inception 2022 2021 Quoted market price on valuation date $ 0.01 $ 0.80 $ 1.01 Contractual conversion rate $ 0.0054 - $0.0081 $ 0.52 - $0.64 $ 0.486 - $0.817 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 %
Schedule of Convertible Notes	March 31, 2022 June 30, 2021 Beginning balance $ 254,700 $ 257,493 Issuances: Convertible Note Financing - - Removals - - Changes in fair value inputs and assumptions reflected 7,547 223,264 Conversions - (226,057 ) Ending balance $ 262,247 $ 254,700

PROVISION FOR CORPORATE INCOM_2

PROVISION FOR CORPORATE INCOME TAXES (Tables)	9 Months Ended
	Mar. 31, 2022
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)	9 Months Ended
	Mar. 31, 2022
LEASES
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 December 31, 2025 $ 6,628 $ 621 $ 7,249
schedule of Right of Use Asset	March 31, 2022 Stow Professional Center Lease Harbor Lease S. Frank Professional Lease Total Office lease $ 282,371 $ 130,441 $ 412,770 $ 825,582 Less: accumulated amortization (60,472 ) (54,888 ) (77,301 ) (192,661 ) Right-of-use asset, net $ 221,899 $ 75,553 $ 335,469 $ 632,921
Schedule of Operating Lease Liability	March 31, 2022 Stow Professional Center Lease Harbor Lease S. Frank Professional Lease Total Office lease $ 222,784 $ 75,553 $ 335,469 $ 633,806 Less: current portion (66,235 ) (49,105 ) (65,097 ) (180,437 ) Long term portion $ 156,549 $ 26,448 $ 270,372 $ 453,369 Maturity of the lease liability is as follows:
Schedule of Maturity of the Operating Lease Liability	March 31, 2022 Stow Professional Center Lease Harbor Lease S. Frank Professional Lease Total Year ending June 30, 2022 $ 21,160 $ 40,500 $ 23,731 $ 85,391 Year ending June 30, 2023 85,026 40,500 94,923 220,449 Year ending June 30, 2024 85,802 - 94,923 180,725 Year ending June 30, 2025 64,840 - 94,923 159,763 Year ending June 30, 2026 - - 94,923 94,923 Year ending June 30, 2027 - - 7,910 7,910 Present value discount (34,044 ) (5,447 ) (75,864 ) (115,355 ) Lease liability $ 222,784 $ 75,553 $ 335,469 $ 633,806
Schedule of Finance Right Of Use Asset	As of March 31, 2022 Equipment lease $ 127,979 Less accumulated amortization (42,233 ) Finance right of use asset $ 85,746
Summary of Financing Lease Liability	As of March 31, 2022 Equipment lease $ 200,975 Less: current portion (57,706 ) Long term portion $ 143,269
Schedule of Maturity of Financing Lease Liability	Equipment Lease Year Ended June 30, 2022 $ 18,516 Year Ended June 30, 2023 70,761 Year Ended June 30, 2024 61,167 Year Ended June 30, 2025 32,388 Year Ended June 30, 2026 32,388 Year Ended June 30, 2027 16,194 Total future minimum lease payments 231,414 Less imputed interest (30,439 ) PV of payments $ 200,975

GENERAL ORGANIZATION AND BUSI_2

GENERAL ORGANIZATION AND BUSINESS (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	Mar. 25, 2021	Mar. 31, 2022	Mar. 31, 2021	Jun. 30, 2021
Ownership percentage		84.11%
Debt	$ 393,885	$ 514,438		$ 514,438
Legal fees	175,000
Ownership percentage on diluted basis		83.00%
Accumulated deficit		$ (15,295,729)		(14,916,012)
Royalty liability	1,500,000	1,500,000		1,500,000
Investment received	2,000,000
Cash		$ 258,376		$ 433,435
Reverse stock split		On February 11, 2021, the Company filed with FINRA to effectuate a 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	2,000,110	$ 0	$ 412,276
Purchase of subsidiary	3,718,833	$ 0	$ 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		9 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Jun. 30, 2021
LIQUIDITY, CAPITAL RESOURCES AND GOING CONCERN
Total liabilities	$ 5,348,136		$ 5,348,136		$ 5,299,329
Accumulated deficit	(15,295,729)		(15,295,729)		$ (14,916,012)
Total assets	4,987,974		4,987,974
Net Loss	$ 78,457	$ (2,167,481)	$ (379,717)	$ (2,557,353)

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	9 Months Ended
	Mar. 31, 2022
Customer Relationships
Estimated Useful Lives	3 years
Non-Compete Agreement
Estimated Useful Lives	3 years
CARF Accreditation
Estimated Useful Lives	3 years
Franchise Agreements
Estimated Useful Lives	Indefinite
Trademarks
Estimated Useful Lives	Indefinite

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	Mar. 31, 2022USD ($)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Non-interest-bearing	$ 250,000

BUSINESS ACQUISITION (Details)

BUSINESS ACQUISITION (Details) - USD ($)	1 Months Ended
	Mar. 25, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 25, 2021
Notes payable due to sellers		$ 151,960	$ 200,705
Royalty liability		1,500,000	1,500,000	$ 1,500,000
Accounts receivable		182,413	178,555
Deposits and prepaid expenses		6,716	10,331
Right-of-use asset		632,921	757,313
Accounts payable and accrued expenses		786,938	775,969
Intangible assets:
Remaining Goodwill		$ 460,264	$ 3,473,264
Trademarks
Intangible assets:
Intangible assets acquired	$ 390,000
Franchise Rights [Member]
Intangible assets:
Intangible assets acquired	2,560,000
Customer Relationships
Intangible assets:
Intangible assets acquired	39,000
CARF Accreditation
Intangible assets:
Intangible assets acquired	23,000
Noncompete Agreements [Member]
Intangible assets:
Intangible assets acquired	1,000
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
Notes payable, current, net of debt discount	454,524
Accounts payable and accrued expenses	625,462
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)
Excess (consideration given minus fair value of identifiable net assets and liabilities)	4,279,954
Intangible assets:
Intangible assets acquired	3,013,000
Goodwill (excess minus values assigned to intangible assets)	1,266,954
Minus (goodwill impaired in prior period)	(806,690)
Remaining Goodwill	460,264
Consideration [Member]
Cash	2,000,110
Legal fees	(175,162)
Notes payable due to sellers	393,885
Royalty liability	1,500,000
Total consideration	$ 3,718,833

BUSINESS ACQUISITION (Details 1

BUSINESS ACQUISITION (Details 1) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Jun. 30, 2021
Net revenue	$ 291,787	$ 71,201	$ 939,061	$ 71,201
Net Loss	$ 78,457	$ (2,167,481)	$ (379,717)	$ (2,557,353)
Net loss per share- basic and diluted	$ 0.01	$ (6.89)	$ (0.02)	$ (1.21)
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	9 Months Ended		12 Months Ended
	Mar. 25, 2021	Mar. 31, 2022	Mar. 31, 2021	Jun. 30, 2021
BUSINESS ACQUISITION (Details Narrative)
Cash acquired in business combination	$ 2,000,110	$ 0	$ 412,276
Purchase of subsidiary	3,718,833	0	$ 2,000,110
Royalty fee liability	1,500,000	$ 1,500,000		$ 1,500,000
Loss on impairment of goodwill				$ 806,690
Debt due to sellers	$ 393,885

PROPERTY PLANT AND EQUIPMENT (D

PROPERTY PLANT AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Jun. 30, 2021
Property, plant and equipment		$ 344,589	$ 335,426
Less: Accumulated depreciation		(47,739)	(9,638)
Property, plant and equipment - net	$ 296,850	296,850	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		19,915	12,553
Furniture and fixtures [Member]
Property, plant and equipment		$ 7,256	$ 5,455

PROPERTY PLANT AND EQUIPMENT _2

PROPERTY PLANT AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
PROPERTY, PLANT AND EQUIPMENT
Depreciation	$ 4,757	$ 2,738	$ 29,826	$ 2,738

NOTES RECEIVABLE (Details)

NOTES RECEIVABLE (Details) - USD ($)	Mar. 31, 2022	Jun. 30, 2021
Notes receivable	$ 33,285	$ 63,453
Less long-term	(5,997)	(14,466)
Total short term notes receivable	27,289	48,987
December 2021 [Member]
Notes receivable	0	21,468
March 2023 [Member]
Notes receivable	23,992	41,985
March 2022 [Member]
Notes receivable	$ 9,294	$ 0

NOTES RECEIVABLE (Details 1)

NOTES RECEIVABLE (Details 1)	Mar. 31, 2022USD ($)
LIQUIDITY, CAPITAL RESOURCES AND GOING CONCERN
2022	$ 5,997
2023	27,288
Notes receivable	$ 33,285

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details)	Mar. 31, 2022USD ($)
PROPERTY, PLANT AND EQUIPMENT
Trademarks	$ 39,000
Non-Compete Agreement	390,000
Customer relationships	1,000
CARF Accreditation	23,000
Franchise Agreements	2,560,000
Less: accumulated amortization	(21,345)
Intangible assets - net	$ 2,991,655

INTANGIBLE ASSETS (Details 1)

INTANGIBLE ASSETS (Details 1)	Mar. 31, 2022USD ($)
PROPERTY, PLANT AND EQUIPMENT
Year ending June 30, 2022	$ 5,178
Year ending June 30, 2023	20,942
Year ending June 30, 2024	15,534
Total	$ 41,654

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative)	9 Months Ended
	Mar. 31, 2022USD ($)
PROPERTY, PLANT AND EQUIPMENT
Amortization expense	$ 21,345

NOTES PAYABLE CURRENT (Details)

NOTES PAYABLE CURRENT (Details) - USD ($)	9 Months Ended
	Mar. 31, 2022	Jun. 30, 2021	Mar. 25, 2021
Total Notes payable	$ 151,960	$ 200,705
Debt instrument, principal balance	$ 514,438	514,438	$ 393,885
Ref No. 1 [Member]
Interest rate	10.00%
Debt instrument, principal balance	$ 112,960	137,755
Debt instrument, original principal balance	$ 146,021
Maturity date	12/15/2020
Date of issuance	12/25/2020
Ref No. 2 [Member]
Interest rate	10.00%
Debt instrument, principal balance	$ 0	37,950
Debt instrument, original principal balance	$ 37,949
Maturity date	6/3/2021
Date of issuance	3/25/2021
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. 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. 5 [Member]
Interest rate	6.00%
Debt instrument, principal balance	$ 39,000
Debt instrument, original principal balance	$ 39,000
Maturity date	9/24/2022
Date of issuance	3/24/2022

NOTES PAYABLE CURRENT (Details

NOTES PAYABLE CURRENT (Details Narrative) - USD ($)	Mar. 31, 2022	Jun. 30, 2021
NOTES PAYABLE, CURRENT
Total Notes payable	$ 151,960	$ 200,705

NOTES PAYABLE RELATED PARTIES_2

NOTES PAYABLE RELATED PARTIES IN DEFAULT (Details) - USD ($)	9 Months Ended
	Mar. 31, 2022	Jun. 30, 2021	Mar. 25, 2021
Debt instrument, principal balance	$ 514,438	$ 514,438	$ 393,885
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
Notes Payable One [Member] | Related Party [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 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 Two [Member] | Related Party [Member]
Debt instrument, principal balance	$ 47,435	47,435
Date of issuance	3/25/2021
Maturity date	6/3/2021
Interest rate	10.00%
Debt instrument, original principal balance	$ 47,436
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	$ 1,900
Notes Payable Three [Member] | Related Party [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

NOTES PAYABLE RELATED PARTIES_3

NOTES PAYABLE RELATED PARTIES IN DEFAULT (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Mar. 31, 2022	Jun. 30, 2021
RELATED PARTY TRANSACTIONS
Accrued interest, related parties	$ 36,180	$ 9,459
Total Notes payable	$ 514,438	$ 514,438

CONVERTIBLE NOTES PAYABLE IN _2

CONVERTIBLE NOTES PAYABLE IN DEFAULT (Details) - USD ($)	9 Months Ended
	Mar. 31, 2022	Jun. 30, 2021	Mar. 25, 2021
Debt instrument, principal balance	$ 514,438	$ 514,438	$ 393,885
Note Payable [Member]
Notes payable	$ 349,900	349,900
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 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 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	$ 1,900
Conversion rate, percentage	25% discount to market
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 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
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 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 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 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 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 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 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 Thirteen [Member]
Maturity date	4/17/09
Date of issuance	4/17/07
Interest rate	0.10%
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 Fourteen [Member]
Maturity date	12/23/08
Date of issuance	12/23/06
Interest rate	0.10%
Conversion rate	$ 0.95
Debt instrument, principal balance	$ 18,000	18,000
Debt instrument, original principal balance	$ 18,000
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 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 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 LONG TERM (Detail

NOTES PAYABLE LONG TERM (Details Narrative) - USD ($)	Feb. 10, 2021	Jan. 06, 2021	Jun. 25, 2020	Apr. 21, 2020	Mar. 31, 2022	Mar. 31, 2021	Jun. 30, 2021
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	$ 0
Proceeds from related party debt		$ 200,000	$ 150,000
Sarah Day Care Centers, Inc. [Member]
Proceeds from related party debt	$ 180,720			$ 199,367
Total received loan proceeds					380,087
PPP loans forgiveness granted					89,920
Sarah Adult Days Services, Inc [Member]
Interest rate			3.75%
Accrued interest related to PPP loan			$ 1,746		1,402	$ 0
Proceeds from related party debt	$ 85,920			$ 82,600
Total received loan proceeds					168,520
PPP loans forgiveness granted					$ 82,600

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS (Details) - Compound embedded derivative [Member] - USD ($)	Mar. 31, 2022	Jun. 30, 2021
Indexed Shares	705,173	405,106
Fair Value	$ (262,247)	$ (254,700)

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS (Details 1) - USD ($)	9 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
DERIVATIVE FINANCIAL INSTRUMENTS
Compound embedded derivative	$ (7,547)	$ (217,549)
Day one derivative loss	0	0
Total derivative gain (loss)	$ (7,547)	$ (217,549)

DERIVATIVE FINANCIAL INSTRUME_5

DERIVATIVE FINANCIAL INSTRUMENTS (Details 2) - $ / shares	6 Months Ended	9 Months Ended
	Dec. 31, 2021	Mar. 31, 2022
Quoted market price on valuation date	$ 1.01	$ 0.80
Range of effective contractual conversion rates	0.00%	0.00%
Contractual term to maturity	3 months	3 months
Minimum [Member]
Market volatility:	138.28%	138.28%
Contractual conversion rate	$ 0.486	$ 0.52
Interest rate	5.00%	5.00%
Maximum [Member]
Market volatility:	238.13%	238.13%
Contractual conversion rate	$ 0.817	$ 0.64
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 ($)	9 Months Ended	12 Months Ended
	Mar. 31, 2022	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	7,547	223,264
Conversions	0	(226,057)
Ending balance	$ 262,247	$ 254,700

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative)	Feb. 02, 2021USD ($)integershares	Mar. 19, 2021USD ($)shares	Dec. 31, 2020USD ($)integershares	Dec. 21, 2020$ / sharesshares	Mar. 31, 2022$ / sharesshares	Sep. 15, 2021$ / sharesshares	Jun. 30, 2021$ / sharesshares	Mar. 25, 2021shares	Feb. 19, 2021$ / sharesshares
Conversion of stock					100
Common stock share, issued					15,657,327	100,000	15,557,327
Common stock, shares par value | $ / shares					$ 0.000001	$ 0.000001	$ 0.000001		$ 0.000001
Common stock, shares authorized					130,000,000		130,000,000		500,000,000
Preferred stock, shares par value | $ / shares					$ 0.000001		$ 0.000001
Description of voting right					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
Preferred stock, shares authorized					500,000		500,000
Reverse stock split					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
Notes Payable to Common Shares [Member]
Conversion of stock			40,702,104,817
Convertible promissory notes | $			$ 1,965,460
Number of common share post split			105,000
Stock issued for service			1,050,000,000
Two Board of Directors [Member]
Conversion of stock			34,267,187,500
Convertible promissory notes | $			$ 1,644,825
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
Board of Directors [Member]
Number of noteholders | integer			5
Percentage of voting rights			87.32%
Series A Convertible Preferred Stock [Member]
Conversion of stock					100
Preferred stock, shares par value | $ / shares					$ 0.000001				$ 0.000001
Preferred stock, shares authorized					500,000				2,000,000
Preferred stock, shares designated					500,000
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 authorized				5,000,000,000
Preferred Stock Shares		47,400,000
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 Preferred Stock
Common stock share, issued								100,542
Series A Preferred Stock | Seven Investors [Member]
Preferred Stock Shares		317,500
Conversion of stock, amount | $		$ 1,602,097

PROVISION FOR CORPORATE INCOM_3

PROVISION FOR CORPORATE INCOME TAXES (Details)	9 Months Ended
	Mar. 31, 2022
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 ($)	9 Months Ended
	Mar. 31, 2022	Jun. 30, 2021
NOTES RECEIVABLE (Tables)
Change in valuation allowance	$ 80,432
Valuation allowance	2,872,502	$ 2,792,070
Net operating losses	$ 13,679,000

UNPAID PAYROLL TAXES (Details N

UNPAID PAYROLL TAXES (Details Narrative) - USD ($)	Mar. 31, 2022	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)	9 Months Ended
	Mar. 31, 2022USD ($)
April 21, 2021 [Member]
Reneval options	5 years
Description of lease	All of the leases are for a ten-year period beginning on July 1, 2021
Per month rent	$ 7,500
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 2 [Member]
Description of Lease Square Two Feet	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
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)	9 Months Ended
	Mar. 31, 2022USD ($)
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
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

LEASES (Details 1)

LEASES (Details 1) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Jun. 30, 2021
Less: accumulated amortization	$ (42,233)
Right-of-use asset	$ 632,921		$ 757,313
Right-of-use asset [Member]
Office lease		$ 825,582
Less: accumulated amortization		(192,661)
Right-of-use asset		632,921
Stow Professional Center Lease [Member]
Office lease		282,371
Less: accumulated amortization		(60,472)
Right-of-use asset		221,899
Harbor Lease [Member]
Office lease		130,441
Less: accumulated amortization		(54,888)
Right-of-use asset		75,553
S. Frank Professional Leases [Member]
Office lease		412,770
Less: accumulated amortization		(77,301)
Right-of-use asset		$ 335,469

LEASES (Details 2)

LEASES (Details 2) - USD ($)	Mar. 31, 2022	Jun. 30, 2021
Total Notes payable	$ 514,438	$ 514,438
Operating Lease Liabilty [Member]
Office lease	633,806
Less: current portion	(180,437)
Total Notes payable	453,369
Stow Professional Center Lease [Member]
Office lease	222,784
Less: current portion	(66,235)
Total Notes payable	156,549
Harbor Lease [Member]
Office lease	75,553
Less: current portion	(49,105)
Total Notes payable	26,448
S. Frank Professional Leases [Member]
Office lease	335,469
Less: current portion	(65,097)
Total Notes payable	$ 270,372

LEASES (Details 3)

LEASES (Details 3)	Mar. 31, 2022USD ($)
Year ending June 30, 2022	$ 85,391
Year ending June 30, 2023	220,449
Year ending June 30, 2024	180,725
Year ending June 30, 2025	159,763
Year ending June 30, 2026	94,923
Year ending June 30, 2027	7,910
Present value discount	(115,355)
Lease liability	633,806
Stow Professional Center Lease [Member]
Year ending June 30, 2022	21,160
Year ending June 30, 2023	85,026
Year ending June 30, 2024	85,802
Year ending June 30, 2025	64,840
Year ending June 30, 2026	0
Year ending June 30, 2027	0
Present value discount	(34,044)
Lease liability	222,784
Harbor Leases [Member]
Year ending June 30, 2022	40,500
Year ending June 30, 2023	40,500
Year ending June 30, 2024	0
Year ending June 30, 2025	0
Year ending June 30, 2026	0
Year ending June 30, 2027	0
Present value discount	(5,447)
Lease liability	75,553
S. Frank Professional Lease [Member]
Year ending June 30, 2022	23,731
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	7,910
Present value discount	(75,864)
Lease liability	$ 335,469

LEASES (Details 4)

LEASES (Details 4) - USD ($)	Mar. 31, 2022	Jun. 30, 2021
LEASES
Office lease	$ 127,979
Less: accumulated amortization	(42,233)
Right-of-use asset, net	$ 85,746	$ 0

LEASES (Details 5)

LEASES (Details 5)	Mar. 31, 2022USD ($)
LEASES
Equipment lease	$ 200,975
Less: current portion	(57,706)
Long term portion	$ 143,269

LEASES (Details 6)

LEASES (Details 6)	Mar. 31, 2022USD ($)
Year ending June 30, 2022	$ 85,391
Year ending June 30, 2023	220,449
Year ending June 30, 2024	180,725
Year ending June 30, 2025	159,763
Year ending June 30, 2026	94,923
Year ending June 30, 2027	7,910
Lease liability	633,806
Finance lease liabilities [Member]
Year ending June 30, 2022	18,516
Year ending June 30, 2023	70,761
Year ending June 30, 2024	61,167
Year ending June 30, 2025	32,388
Year ending June 30, 2026	32,388
Year ending June 30, 2027	16,194
Lease liability	231,414
Less imputed interest	(30,439)
PV of payments	$ 200,975

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	9 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Amortization expense	$ 42,233	$ 42,233
Office lease one [Member]
Monthly lease payments	$ 5,897
Lease expiration date	March 1, 2024
Office lease two [Member]
Monthly lease payments	$ 5,897
Lease expiration date	December 1, 2026
Harbor Lease [Member] | Sarah Adult Day Centers, Inc [Member]
Monthly lease payments	$ 4,500
Lease expiration date	December 31, 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
	Apr. 21, 2021	Mar. 31, 2022	Sep. 28, 2021	Sep. 15, 2021	Sep. 08, 2021	Jun. 30, 2021	Mar. 25, 2021	Mar. 19, 2021	Dec. 30, 2020
Ownership percentage		84.11%
Common stock share, issued		15,657,327		100,000		15,557,327
Common stock issued, value		$ 16				$ 16
Restricted Stock [Member]
Share conversion price							$ 0.0503
Common stock share, issued							2,476,212
Common stock issued, value							$ 250,000
Series A Preferred Stock
Share conversion price							$ 5.06
Common stock share, issued							100,542
Common stock issued, value							$ 508,834
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
Michael J Friedman [Member] | Series A Preferred Stock | Restricted Stock [Member]
Share conversion price									$ 0.000048
Common stock share, issued								426,000	29,749,125,000
Common stock issued, value									$ 1,427,958
Number of shares converted								42,600,000
Jay Odintz [Member] | Series A Preferred Stock | Restricted Stock [Member]
Share conversion price									$ 0.000048
Common stock share, issued								48,000	4,518,062,500
Common stock issued, value									$ 216,867
Number of shares converted								4,800,000
SarahCare [Member]
Lease expiration date	Jun. 30, 2031
Rent of each location per month	$ 7,500
Lease beginning date	Jul. 1, 2021
Lease term	10 years
Lease renewal term	5 years

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - shares	1 Months Ended	9 Months Ended
	Apr. 26, 2022	Mar. 31, 2022
Ownership percentage		84.11%
Convertible common stock		100
Series A Convertible Preferred Stock [Member]
Convertible common stock		100
Share Exchange Agreement [Member] | Subsequent Event [Member]
Common stock purchase	10,500,000
Ownership percentage	100.00%
Convertible common stock	5,000,000
Share Exchange Agreement [Member] | Subsequent Event [Member] | Series A Convertible Preferred Stock [Member]
Issuance of common stock, shares	50,000
Share Exchange Agreement [Member] | Subsequent Event [Member] | Innovative common stock [Member]
Issuance of common stock, shares	5,500,000