Innovative MedTech (IMTH) 10-Q 21 Nov 22 2023 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Sep. 30, 2022	Nov. 21, 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	Sep. 30, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
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 ($)	Sep. 30, 2022	Jun. 30, 2022
Current assets
Cash	$ 129,617	$ 301,337
Accounts receivable, net	185,393	186,285
Notes receivable	21,291	27,289
Prepaid expenses	23,087	0
Total current assets	359,388	514,911
Deposits	6,716	6,716
Right-of-use asset	544,706	589,361
Finance lease asset, net	19,507	20,655
Property and equipment, net of accumulated depreciation	326,480	332,891
Intangible assets, net	3,152,415	3,157,733
Goodwill	177,777	177,777
Total Assets	4,586,989	4,800,044
Current liabilities
Accounts payable and accrued expenses	2,423,645	1,594,503
Accrued interest	552,883	537,451
Accrued interest, related parties	59,936	47,763
Notes payable, related parties, current	732,562	732,562
Notes payable, current	108,992	108,992
Convertible notes payable, current	304,900	304,900
Derivative liability	208,605	226,585
Finance lease liability	59,904	42,855
Operating lease liability	190,049	185,182
Total current liabilities	4,641,476	3,780,793
Royalty liability	1,475,261	1,459,552
Finance lease liability, non-current	111,931	143,269
Operating lease liability, non-current	355,882	405,235
SBA Loan	350,000	350,000
Notes Payable	63,368	71,634
Total Liabilities	6,997,918	6,210,483
Stockholders' Deficit
Series A Preferred stock, $0.000001 par value; 500,000,000 authorized: 367,500 and 367,500 shares issued and outstanding at September 30, 2022 and June 30, 2022, respectively	0	0
Common stock, $0.000001 par value; 130,000,000 shares authorized; 21,157,327 shares issued and outstanding at September 30, 2022 and June 30, 2022	21	21
Additional paid in capital	31,563,906	31,563,906
Accumulated deficit	(33,974,856)	(32,974,366)
Total Stockholders' Deficit	(2,410,929)	(1,410,439)
Total Liabilities and Stockholders' Deficit	$ 4,586,989	$ 4,800,044

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2022	Jun. 30, 2022
STOCKHOLDERS' EQUITY
Preferred stock, shares par value	$ 0.000001	$ 0.000001
Preferred stock, shares authorized	500,000,000	500,000,000
Preferred stock, shares issued	367,500	367,500
Preferred stock, shares outstanding	367,500	367,500
Common stock, shares par value	$ 0.000001	$ 0.000001
Common stock, shares authorized	130,000,000	130,000,000
Common stock, shares issued	21,157,327	21,157,327
Common stock, shares outstanding	21,157,327	21,157,327

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Revenue:
Participant fees	$ 247,021	$ 193,910
Franchise fees	137,129	122,656
Total Revenue	384,150	316,566
Operating expenses:
General and administrative	259,938	237,642
Salaries and wages	261,756	226,939
Licensing fees	750,000	0
Consulting fees	46,500	102,525
Legal and professional fees	28,964	47,617
Total operating expenses	1,347,158	614,723
Loss from operations	(963,008)	(298,157)
Other income (expense):
Interest expense, related parties	(8,972)	(8,972)
Interest expense	(47,669)	(17,341)
Change in fair value of derivatives	17,980	65,152
Other income	1,179	0
Total other income (expense)	(37,482)	38,839
Net loss	$ (1,000,490)	$ (259,318)
Basic and diluted earnings per share on net loss	$ (0.05)	$ (0.02)
Weighted average shares outstanding - basic and diluted	21,157,327	15,574,718

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Total	Series A, Preferred Stock	Common Stock To Be Issued [Member]	Common Stock Member	Additional Paid-in Capital	Accumulated Deficit
Balance, shares at Jun. 30, 2021		317,500		15,557,327
Balance, amount at Jun. 30, 2021	$ (55,445)	$ 0		$ 16	$ 14,860,551	$ (14,916,012)
Issuance of Common Stock for Services, shares				100,000
Issuance of Common Stock for Services, amount	75,000	0	$ 0	$ 0	75,000	0
Net loss	(259,318)	$ 0		$ 0	0	(259,318)
Balance, shares at Sep. 30, 2021		317,500		15,657,327
Balance, amount at Sep. 30, 2021	(239,763)	$ 0		$ 16	14,935,551	(15,175,330)
Balance, shares at Jun. 30, 2022		367,500		21,157,327
Balance, amount at Jun. 30, 2022	(1,410,439)	$ 0		$ 21	31,563,906	(32,974,366)
Net loss	(1,000,490)	$ 0		$ 0	0	(1,000,490)
Balance, shares at Sep. 30, 2022		367,500		21,157,327
Balance, amount at Sep. 30, 2022	$ (2,410,929)	$ 0		$ 21	$ 31,563,906	$ (33,974,856)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash Flows from Operating Activities
Net Loss	$ (1,000,490)	$ (259,318)
Adjustments to reconcile net loss to net cash used by operating activities:
Depreciation and amortization	11,731	13,709
Stock issued for services	0	75,000
Impairment of ROU asset	0	360
Amortization of royalty fee liability discount	15,709	0
Change in fair value of derivatives	(17,980)	(65,152)
Right-of-use	(12,973)	0
Changes in operating assets & liabilities
Accounts receivable	892	(9,392)
Prepaid expenses	(23,087)	1,634
Accounts payable and accrued liabilities	829,141	28,205
Accrued interest, related party	12,173	8,972
Accrued interest	15,432	13,882
Net cash from operating activities	(169,452)	(192,100)
Cash Flows from Investing Activities
Net payments on notes receivable	5,998	(63,296)
Net cash from investing activities	5,998	(63,296)
Cash Flows from Financing Activities
Proceeds from convertible notes payable	0	(71,214)
Payments on notes payable	(8,266)	0
Net cash from financing activities	(8,266)	(71,214)
Change in Cash	(171,720)	(326,610)
Cash at beginning of period	301,337	433,435
Cash (and equivalents) at end of period	129,617	106,825
Supplemental Cash Flow Information
Cash paid for interest	0	0
Cash paid for income taxes	$ 0	$ 0

GENERAL ORGANIZATION AND BUSINE

GENERAL ORGANIZATION AND BUSINESS	3 Months Ended
	Sep. 30, 2022
GENERAL ORGANIZATION AND BUSINESS
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, primarily through its wholly owned subsidiary SarahCare, an adult day care franchisor with 26 centers (2 corporate and 24 franchise locations) located in 13 states. SarahCare offers seniors daytime care and activities focusing on meeting their physical and medical needs on a daily basis, and 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. The Company has also been working on launching an RX Vitality wallet digital offering and mobile app. Once implemented and live, the Company’s digital healthcare wallet will be accessible by customers via mobile wallet on both the Apple iOS and Android App Stores. The Company intends to have a physical healthcare card as well. On April 1, 2022, the Company partnered with TruCash Group of Companies Inc. (“TruCash”), a leading global payments provider, to launch an all-in-one Super Healthcare App, called RX Vitality Wallet, that will be designed to cater to consumers, patients, hospitals, Seniors, and governments, with a solid platform of benefits and online banking. The RX Vitality digital healthcare wallet is being designed to offer 20%-75% pharmaceutical discounts at 65,000 pharmacies across the United States, including Walgreens and CVS. In addition, the Company plans to offer health and wellness discounts at 500+ online merchants, as well as earning points on its loyalty program. The Company intends to generate revenue from its digital wallet and mobile app in multiple ways, including but not limited to monthly recurring fees, transfer fees, and the inter-exchange rate. On June 15, 2022, the Company’s RX Vitality digital healthcare wallet became available for download at the Apple iOS App store for Apple iPhone users. The Company’s app has also been approved and is available on the Google Play Store. On April 5, 2022, the Company engaged mPulse Mobile, a leader in conversational AI and digital engagement solutions for the healthcare industry, to drive engagement with the Company’s digital app and wallet. On April 28, 2022, the Company entered into a share exchange agreement to acquire RX Vitality, Inc. (“RX Vitality”), a media and finance advisory company. On May 13, 2022, the Company entered into a partnership with VSUSA Corp. (“VSUSA”), a non-for-profit organization that empowers Veterans and Seniors by offering services designed to build successful life transitions with access to workforce and independent housing; health services; and social service programs in communities across the United States. The partnership will permit the Company to use the VSUSA logo on the back of its Vitality Debit Card. For this, the Company will give up to 1% of its revenue generated from its Vitality Debit Card to VSUSA. The Company’s Chairman is a principal and co-Founder of VSUSA.

LIQUIDITY, CAPITAL RESOURCES AN

LIQUIDITY, CAPITAL RESOURCES AND GOING CONCERN	3 Months Ended
	Sep. 30, 2022
LIQUIDITY, CAPITAL RESOURCES AND GOING CONCERN
LIQUIDITY, CAPITAL RESOURCES AND GOING CONCERN	NOTE 2. LIQUIDITY, CAPITAL RESOURCES AND GOING CONCERN The accompanying consolidated financial statements have been prepared on a going-concern basis, which contemplates the continuation of operations, realization of assets and liquidation of liabilities in the ordinary course of business. For the quarters ended September 30, 2022 and 2021, the Company reported a net loss of $1,000,490 and $259,318 respectively. As of September 30, 2022, the Company maintained total assets of $4,586,989, total liabilities including long-term debt of $6,997,918 along with an accumulated deficit of $33,974,856. The Company continues to have limited capital resources and has experienced net losses and negative cash flows from operations and expects these conditions to continue for the foreseeable future. As of September 30, 2022, the Company had $129,617 cash available for operations and had an accumulated deficit of $33,974,856. Management believes that cash on hand as of September 30, 2022 is not sufficient to fund operations through November 2023. 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. The Company believes that additional capital will be required to fund operations through November 15, 2023 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	3 Months Ended
	Sep. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
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 three months ended September 30, 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., along with non-operating subsidiaries consisting of RX Vitality, Inc. and the 10 newly formed limited liability companies formed for the additional SarahCare location leases. The consolidated financial statements, which include the accounts of the Company and its two wholly-owned subsidiaries, are prepared in conformity with GAAP pursuant to the rules and regulations of the SEC. All significant intercompany balances and transactions have been eliminated. 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 does not exceed $250,000 at September 30, 2022. For the purpose of the consolidated financial statements, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of September 30 and June 30, 2022. 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: Asset Estimated 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 quarters ended September 30, 2022 and 2021, there were no impairment losses. Revenue Recognition Revenue is recognized when a customer obtains 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 services it provides 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. Patient Fees Participant fee revenue is reported at the amount that reflects the consideration the Company expects to receive in exchange for the services provided. These amounts are due from participants or third-party payors and include variable consideration for retroactive adjustments from estimated reimbursements, if any, under reimbursement programs. Performance obligations are determined based on the nature of the services provided. Resident fee revenue is recognized as performance obligations are satisfied. Under the Company’s day care agreements, which are generally for a contractual term of 30 days to one year, the Company provides services to participants for a stated daily or monthly fee. The Company has elected the lessor practical expedient within ASC 842, Leases Revenue Recognition from Contracts with Customers The Company enters into contracts to provide home assisted health, and certain outpatient services. Each service provided under the contract is capable of being distinct, and thus, the services are considered individual and separate performance obligations. The performance obligations are satisfied as services are provided and revenue is recognized as services are provided. The Company receives payment for services under various third-party payor programs which include Medicaid, Veterans Affairs and other third-party payors. Estimates for settlements with third-party payors for retroactive adjustments from estimated reimbursements due to audits, reviews, or investigations are included in the determination of the estimated transaction price for providing services. The Company estimates the transaction price based on the terms of the contract with the payor, correspondence with the payor, and historical payment trends. Changes to these estimates for retroactive adjustments are recognized in the period the change or adjustment becomes known or when final settlements are determined. Billings for services under third-party payor programs are recorded net of estimated retroactive adjustments, if any. Retroactive adjustments are accrued on an estimated basis in the period the related services are rendered and adjusted in future periods or as final settlements are determined. Contractual or cost related adjustments from Medicaid or Veterans Affairs are accrued when assessed (without regard to when the assessment is paid or withheld). Subsequent adjustments to these accrued amounts are recorded in net revenues when known. Franchise Fees The Company franchises a number of its locations under franchise contracts which provide periodic franchise fee payments to the Company and reimbursement for costs and expense related to such franchises. The Company’s franchisees pay a variety of royalties and fees, including an agreed upon percentage of gross revenues (as defined in the franchise agreement). The Company estimates the amount of franchise fee revenue expected to be earned, if any, during the annual contract period and revenue is recognized as services are provided. The Company’s estimate of the transaction price for the franchise services also includes the amount of reimbursement due from the franchises for services provided and related costs incurred. 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). Digital Healthcare Wallet & Card Revenue will be recognized when fees are collected from cardholders at the time the fees are assessed and debited from their account balances. The Company anticipates the card revenues to consist of monthly maintenance fees, new card fees, ATM fees, and other card revenues. The fees will be earned by providing account services to each cardholder over the contract term. Agreements with cardholders are considered daily services contracts. The Company intends to earn interchange revenue from fees remitted by the merchant’s bank, which are based on rates established by the payment networks, such as Visa, when account holders make purchase transactions using the card products and services. The Company intends to recognize revenues at the point in time the transactions occurs. 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 12). 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. Reclassification of Presentation Certain prior year amounts have been reclassified to conform with current year presentation. These reclassifications had no effect on the reported results of operations. Recently Issued Accounting Pronouncements 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 for the period ended as of September 30, 2022 or on a going forward basis. Subsequent Events In accordance with ASC 855, Subsequent Events

BUSINESS ACQUISITION

BUSINESS ACQUISITION	3 Months Ended
	Sep. 30, 2022
BUSINESS ACQUISITION
BUSINESS ACQUISITION	NOTE 4. BUSINESS ACQUISITION SarahCare On March 25, 2021 the Company acquired 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 Royalty fee liability has a term 3 years and is to be repaid from any new subsidiary franchisee fees. The Company completed its accounting for the acquisition on March 25, 2022. The purchase price allocation is as follows: Intangible assets: Customer relationships $ 40,000 Trademarks 410,000 Non-Compete Agreement 1,000 CARF Accreditation 23,000 Franchise Agreements 2,710,000 Total intangible assets $ 3,184,000 Goodwill (excess minus values assigned to intangible assets) $ 984,467 Minus (goodwill impaired in prior period) (806,690 ) Remaining Goodwill $ 177,777 On June 30, 2022, the Company performed a test to determine if goodwill or the indefinite lived intangibles should be impaired. The Company determined that the fair value of the reporting units was greater than its carrying value. As such, no impairment was recorded for the year ended June 30, 2022.

NOTES RECEIVABLE

NOTES RECEIVABLE	3 Months Ended
	Sep. 30, 2022
NOTES RECEIVABLE
NOTES RECEIVABLE	NOTE 5. NOTES RECEIVABLE The Company’s wholly-owned subsidiary Sarah Adult Day Services, Inc., has notes receivables from two franchises, which were previously converted from trade receivables. They are as follows: September 30, June 30, 2022 2022 Notes receivable from a franchise, due in monthly installments of $1,999, no interest, maturing March 2023 $ 11,997 $ 17,995 Note receivable from related party (see Note 17), due in six months, with no installments, 5% interest maturing March 2022 9,294 9,294 Total notes receivable 21,291 27,289 Less long-term - - Total short term notes receivable $ 21,291 $ 27,289 Principal to be collected during the next year is as follows: As of September 30, 2022 Year ending June 30, 2023 $ 21,291

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Sep. 30, 2022
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	NOTE 6. PROPERTY AND EQUIPMENT Property and equipment consisted of the following at September 30, 2022 and June 30, 2022: September 30, June 30, 2022 2022 Leasehold improvements $ 294,864 $ 294,864 Vehicles 67,116 67,116 Computer equipment 19,585 14,354 Furniture and fixtures 5,455 5,455 387,020 381,789 Less: Accumulated depreciation (55,309 ) (48,898 ) Property and equipment – net $ 326,480 $ 332,891 Depreciation expense was $6,411 and $13,710 for the three months ended September 30, 2022 and 2021.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Sep. 30, 2022
INTANGIBLE ASSETS
INTANGIBLE ASSETS	NOTE 7. INTANGIBLE ASSETS September 30, June 30, 2022 2022 Customer relationships $ 40,000 $ 40,000 Trademarks 410,000 410,000 Non-Compete Agreement 1,000 1,000 CARF Accreditation 23,000 23,000 Franchise Agreements 2,710,000 2,710,000 Less: Accumulated Amortization (31,585 ) (26,267 ) Intangible assets - net $ 3,152,415 $ 3,157,733 The Company recorded amortization expense in the amount of $5,318 and $0 for the three months ended September 30, 2022 and 2021.

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2022
NOTES PAYABLE
NOTES PAYABLE	NOTE 8. NOTES PAYABLE As of September 30, 2022 and June 30, 2022, the Company had $172,360 and $180,626, respectively, in outstanding notes payable, as follows: Ref No. Date of Note Issuance Original Principal Balance Maturity Date Interest Rate % Principal Balance 09/30/22 Principal Balance 6/30/22 1 12/25/20 $ 146,021 8/15/25 10 $ 33,061 $ 33,061 2 2/24/14 5,000 * 9 8,547 8,547 3 2/24/14 39,000 * 9 33,687 33,687 4 2/24/14 179,124 * 9 33,697 33,697 Total Current $ 108,992 $ 108,992 ________ * As of September 30, 2022, these notes are in default. Ref No. Date of Note Issuance Original Principal Balance Maturity Date Interest Rate % Principal Balance 09/30/22 Principal Balance 6/30/22 1 12/25/20 $ 146,021 8/15/25 10 $ 63,368 $ 71,634 Total Long Term $ 63,368 $ 71,634 ________ * As of September 30, 2022, these notes are in default.

NOTES PAYABLE, RELATED PARTIES

NOTES PAYABLE, RELATED PARTIES	3 Months Ended
	Sep. 30, 2022
NOTES PAYABLE, RELATED PARTIES
NOTES PAYABLE - RELATED PARTIES	NOTE 9. NOTES PAYABLE, RELATED PARTIES As of September 30 and June 30, 2022, the Company had $732,562 and $732,562, respectively, in outstanding notes payable, related parties. As of September 30 and June 30, 2022, the Company had $59,963 and $47,763, 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 09/30/22 Principal Balance 6/30/22 1 3/25/2021 308,500 * 10 % $ 308,500 308,500 2 3/25/2021 47,436 * 10 % 47,435 47,435 3 3/25/2021 158,503 * 10 % 158,503 158,503 4 3/24/22 39,000 * 6 % 39,000 39,000 5 5/5/22 179,124 11/5/22 6 % 179,124 179,124 Total $ 732,562 $ 732,562 * As of September 30, 2022, these notes are in default.

CONVERTIBLE NOTES PAYABLE, IN D

CONVERTIBLE NOTES PAYABLE, IN DEFAULT	3 Months Ended
	Sep. 30, 2022
CONVERTIBLE NOTES PAYABLE, IN DEFAULT
CONVERTIBLE NOTES PAYABLE, IN DEFAULT	NOTE 10. CONVERTIBLE NOTES PAYABLE, IN DEFAULT As of September 30 and June 30, 2022, the convertible notes payable were as follows: Date of Note Issuance Original Principal Balance Maturity Date Interest Rate % Conversion Rate Principal Balance 6/30/22 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 of previous 5 days closing price 4,000 4,000 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 Current $ 304,900 $ 304,900

SBA LOAN

SBA LOAN	3 Months Ended
	Sep. 30, 2022
SBA LOAN
SBA LOAN	NOTE 11. SBA LOAN SBA Loan On June 25, 2020 and January 6, 2022, 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 three months ended September 30, 2022 and 2021, the Company recorded $1,402 and $5,779, respectively in interest related to the SBA loans.

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	3 Months Ended
	Sep. 30, 2022
DERIVATIVE FINANCIAL INSTRUMENTS
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 September 30, 2022 and June 30, 2022 the amounts that were reflected in income related to derivatives were: September 30, 2022 Indexed Fair The financings giving rise to derivative financial instruments Shares Values Compound embedded derivative 232,868 $ 208,605 June 30, 2022 Indexed Fair The financings giving rise to derivative financial instruments Shares Values Compound embedded derivative 129,380 $ 226,585 The following tables summarizes the effects on the Company’s gain (loss) associated with changes in the fair values of the derivative financial instruments by type of financing for the quarters ending September 30, 2022 and 2021: The financings giving rise to derivative financial instruments and the income effects: Three Months Ended September 30, September 30, 2021 2022 Compound embedded derivative $ 17,980 $ 65,152 Day one derivative loss - - Total derivative gain (loss) $ 17,980 $ 65,152 The Company’s convertible notes gave rise to derivative financial instruments. The notes embodied certain terms and conditions that were not clearly and closely related to the host debt agreement in terms of economic risks and characteristics. These terms and features consist of the embedded conversion option. Current accounting principles that are provided in ASC 815 - Derivatives and Hedging Significant inputs and results arising from the Monte Carlo Simulations process are as follows for the compound embedded derivative that has been bifurcated from the Convertible Notes and classified in liabilities: September 30, June 30, Inception 2022 2022 Quoted market price on valuation date $ 0.01 $ 1.85 $ 3.49 Contractual conversion rate $ 0.0054 - $0.0081 $ 1.21 - $1.39 $ 1.94 - $2.62 Range of effective contractual conversion rates - - - Contractual term to maturity 1.00 Year 0.25 Years 0.25 Years Market volatility: Volatility 138.28%-238.13% 138.28%-238.13% 138.28%-238.13% Contractual interest rate 5%-12% 5%-12% 5%-12% The following table reflects the issuances of compound embedded derivatives and changes in fair value inputs and assumptions related to the compound embedded derivatives during the periods ended September 30, 2022 and June 30, 2022. September 30, 2022 June 30, 2022 Beginning balance 226,585 254,700 Issuances: Convertible Note Financing - - Removals - - Changes in fair value inputs and assumptions reflected (17,980 ) (28,115 ) Conversions - - Ending balance $ 208,605 $ 226,585 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' DEFICIT

STOCKHOLDERS' DEFICIT	3 Months Ended
	Sep. 30, 2022
STOCKHOLDERS' DEFICIT
STOCKHOLDERS' DEFICIT	NOTE 13. STOCKHOLDERS’ DEFICIT On or about April 26, 2022, the Company entered into an Agreement for Share Exchange (the “Share Exchange Agreement”) to obtain 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 “Vitality Shareholders”), in consideration of the issuance by the Company to the Vitality Shareholders 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 transaction closed, Innovative received the stock of Vitality from the Vitality Shareholders, and issued the Shares to the Vitality Shareholders. The Company determined that Vitality did not meet the definition of a business under ASC 805, as such, the issuance of shares was treated as stock-based compensation expense. Common Stock On or about April 26, 2022, the Company issued the Vitality Shareholders 5,500,000 common shares, par value, $0.000001 per share, to Vitality Shareholders' for consulting services and their expertise in technology, financial services and media related to the Company’s digital healthcare wallet. Series A Preferred Stock & Series B Preferred Stock On April 26, 2022, the Company issued the Shareholders of Vitality 50,000 shares of Series A Convertible Preferred Stock, par value, $0.000001 per share, to Vitality’s five shareholder’s for consulting services and their expertise in technology, financial services and media related to the Company’s digital healthcare wallet. As of September 30, 2022, the Company had 500,000,000 authorized 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. Series A Preferred Stock & Series B Preferred Stock – Certificate of Designations The Preferred Shares each have Certificate of Designations, which designate as follows: Number 500,000,000 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	3 Months Ended
	Sep. 30, 2022
PROVISION FOR CORPORATE INCOME TAXES
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 September 30, 2022 was $6,794,427 and as of June 30, 2022 was $6,584,324. The net change in allowance during the three months ended September 30, 2022 and 2021 was $210,103 and $54,457, respectively. As of September 30, 2022, the Company has federal net operating loss carry forwards of approximately $32,354,000 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 years ended June 30, 2022 and 2021 due to losses and full valuation allowances against net deferred tax assets. As of September 30, 2022 and June 30, 2022, the difference between the tax provision at the statutory federal income tax rate and the tax provision attributable to loss before income taxes is as follows (in percentages): Statutory federal income tax rate (21 )% State taxes – net of federal benefits (5 )% Valuation allowance 26 % Income tax rate – net 0 % FASB Interpretation No. 48 (Fin 48) - Accounting for Uncertain Tax Positions The Company files income tax returns in the U.S. federal jurisdiction and various state, and local jurisdictions. The Company is no longer subject to U.S. federal income tax examination by tax authorities, with limited exception, for the years prior to June 30, 2014. With respect to state and local jurisdictions, with limited exception, the Company is no longer subject to income tax audits prior to June 30, 2014. In the normal course of business, the Company is subject to examination by various taxing authorities. Although the outcome of tax audits is always uncertain, the Company believes that adequate amounts of tax, interest and penalties have been provided for any adjustments that may result from these open tax years. Based on management’s review of the Company’s tax position, the Company had no significant unrecognized corporate tax liabilities as of September 30, 2022 and June 30, 2022 and 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 2021 Federal, New Jersey nor New York Corporate Income Tax Returns.

UNPAID PAYROLL TAXES

UNPAID PAYROLL TAXES	3 Months Ended
	Sep. 30, 2022
UNPAID PAYROLL TAXES
UNPAID PAYROLL TAXES	NOTE 15. UNPAID PAYROLL TAXES As of September 30 and June 30, 2022, the Company owed the Internal Revenue Service and New York State payroll related taxes in the amounts of $60,402 and $17,401, respectively, subject to further interest and penalties. The total amount due to both taxing authorities including penalties and interest as of September 30, 2022 and June 30, 2022 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. IRS Tax Lien The Internal Revenue Service has placed a federal tax lien on all of the assets of the Company.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Sep. 30, 2022
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 16. COMMITMENTS AND CONTINGENCIES Licensing Agreement On March 31, 2022, the Company entered into a management agreement with TruCash Group of Companies, Inc. (“TruCash’) where the Company is licensing from TruCash certain VISA ICAs and BINs to be used by the Company to offer certain pre-paid cards, mobile apps, loyalty programs, and other merchant related services to its potential clients. The Agreement has a term of five (5) years and monthly payments due to TruCash of $250,000 (the “Licensing Fee”). Rent As of September 30, 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. On April 29, 2022, the Company amended the leases to delay commencement until November 1, 2022. On August 19, 2022, the Company and landlord mutually agreed to terminate one of the leases formed on April 21, 2021.

LEASES

LEASES	3 Months Ended
	Sep. 30, 2022
LEASES
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 the incremental borrowing rate, estimated to be 10%, as the interest rate implicit in most of the Company’s leases is not readily determinable. Operating lease expense is recognized on a straight-line basis over the lease term. Since the common area maintenance expenses are expenses that do not depend on an index or rate, they are excluded from the measurement of the lease liability and recognized in general and administrative expenses on the consolidated statements of operations. Right-of-use asset is summarized below: September 30, 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 (93,007 ) (78,830 ) (109,039 ) (280,876 ) Right-of-use asset, net $ 189,364 $ 51,611 $ 303,731 $ 544,706 June 30, 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 (76,539 ) (66,710 ) (92,972 ) (236,221 ) Right-of-use asset, net $ 205,832 $ 63,731 $ 319,798 $ 589,361 Operating lease liability is summarized below: September 30, 2022 Stow Professional Center Lease Harbor Lease S. Frank Professional Lease Total Office lease $ 190,586 $ 51,612 $ 303,731 $ 545,929 Less: current portion (70,014 ) (51,612 ) 68,421 ) (190,049 ) Long term portion $ 120,572 $ - $ 235,310 $ 355,880 June 30, 2022 Stow Professional Center Lease Harbor Lease S. Frank Professional Lease Total Office lease $ 206,887 $ 63,732 $ 319,798 $ 590,417 Less: current portion (68,101 ) (50,343 ) (66,738 ) (185,182 ) Long term portion $ 138,786 $ 13,389 $ 253,060 $ 405,235 Maturity of the lease liability is as follows: September 30, 2022 Stow Professional Center Lease Harbor Lease S. Frank Professional Lease Total Year ending June 30, 2023 $ 63,866 $ 40,500 $ 71,192 $ 175,558 Year ending June 30, 2024 85,802 13,500 94,923 194,225 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 (23,922 ) (2,388 ) (60,140 ) (86,450 ) Lease liability $ 190,586 $ 51,612 $ 303,731 $ 590,417 Finance leases Commencing during the quarter ended September 30, 2022, 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 As of September 30, June 30, 2022 2022 Equipment lease $ 24,097 $ 24,097 Less accumulated amortization (4,590 ) (3,442 ) Finance right of use asset $ 19,507 $ 20,655 On October 1, 2021, the Company discontinued use of one of its copiers. As a result, the Company recorded an impairment of assets in the amount of $84,364, during the fiscal quarter ended September 30, 2022. Amortization expense was $3,442 and $0 for the three months ended June 30, 2022 and 2021, respectively. Finance lease liabilities are summarized below: As of As of September 30, June 30, 2022 2022 Equipment lease $ 186,124 $ 186,124 Less: current portion (59,904 ) (42,855 ) Long term portion $ 126,220 $ 143,269 Equipment Lease As of September 30, 2022 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 212,898 Less imputed interest (26,774 ) PV of payments $ 186,124

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Sep. 30, 2022
NOTES PAYABLE, RELATED PARTIES
RELATED PARTY TRANSACTIONS	NOTE 18. RELATED PARTY TRANSACTIONS During the fiscal quarter ended September 30, 2022 and 2021, related party transactions were as follows: As of September 30, 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. As of September 30, 2022, a company founded and partially owned by the Company’s Chairman, Charles Everhardt, has paid the Licensing Fees of $1,500,000 on behalf of the Company, which is included in accounts payable and accrued liabilities. On May 5, 2022, the Company signed a note receivable of $179,124 from a company founded and partially owned by the Company’s Chairman, Charles Everhardt. The principal amount of $179,124 was due as of September 30 and June 30, 2022. On March 25, 2022, the Company signed a note receivable of $39,000 from a company founded and partially owned by the Company’s Chairman, Charles Everhardt. The principal amount of $39,000 was due as of September 30 and June 30, 2022. 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. The principal amount of 50,000 was due as of September 30 and June 30, 2022. 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. The principal amount of $29,294 was due as of September 30 and June 30, 2022.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Sep. 30, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 19. SUBSEQUENT EVENTS The Company has evaluated subsequent events for recognition and disclosure through November 17, 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 November 9, 2022, the Company signed a note receivable of $500 from a company founded and partially owned by the Company’s Chairman, Charles Everhardt. On October 5, 2022, the Company signed a note receivable of $20,000 from a company founded and partially owned by the Company’s Chairman, Charles Everhardt.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Sep. 30, 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 three months ended September 30, 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., along with non-operating subsidiaries consisting of RX Vitality, Inc. and the 10 newly formed limited liability companies formed for the additional SarahCare location leases. The consolidated financial statements, which include the accounts of the Company and its two wholly-owned subsidiaries, are prepared in conformity with GAAP pursuant to the rules and regulations of the SEC. All significant intercompany balances and transactions have been eliminated. 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 does not exceed $250,000 at September 30, 2022. For the purpose of the consolidated financial statements, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of September 30 and June 30, 2022.
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: Asset Estimated 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 quarters ended September 30, 2022 and 2021, there were no impairment losses.
Revenue Recognition	Revenue is recognized when a customer obtains 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 services it provides 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.
Patient Fees	Participant fee revenue is reported at the amount that reflects the consideration the Company expects to receive in exchange for the services provided. These amounts are due from participants or third-party payors and include variable consideration for retroactive adjustments from estimated reimbursements, if any, under reimbursement programs. Performance obligations are determined based on the nature of the services provided. Resident fee revenue is recognized as performance obligations are satisfied. Under the Company’s day care agreements, which are generally for a contractual term of 30 days to one year, the Company provides services to participants for a stated daily or monthly fee. The Company has elected the lessor practical expedient within ASC 842, Leases Revenue Recognition from Contracts with Customers The Company enters into contracts to provide home assisted health, and certain outpatient services. Each service provided under the contract is capable of being distinct, and thus, the services are considered individual and separate performance obligations. The performance obligations are satisfied as services are provided and revenue is recognized as services are provided. The Company receives payment for services under various third-party payor programs which include Medicaid, Veterans Affairs and other third-party payors. Estimates for settlements with third-party payors for retroactive adjustments from estimated reimbursements due to audits, reviews, or investigations are included in the determination of the estimated transaction price for providing services. The Company estimates the transaction price based on the terms of the contract with the payor, correspondence with the payor, and historical payment trends. Changes to these estimates for retroactive adjustments are recognized in the period the change or adjustment becomes known or when final settlements are determined. Billings for services under third-party payor programs are recorded net of estimated retroactive adjustments, if any. Retroactive adjustments are accrued on an estimated basis in the period the related services are rendered and adjusted in future periods or as final settlements are determined. Contractual or cost related adjustments from Medicaid or Veterans Affairs are accrued when assessed (without regard to when the assessment is paid or withheld). Subsequent adjustments to these accrued amounts are recorded in net revenues when known.
Franchise Fees	The Company franchises a number of its locations under franchise contracts which provide periodic franchise fee payments to the Company and reimbursement for costs and expense related to such franchises. The Company’s franchisees pay a variety of royalties and fees, including an agreed upon percentage of gross revenues (as defined in the franchise agreement). The Company estimates the amount of franchise fee revenue expected to be earned, if any, during the annual contract period and revenue is recognized as services are provided. The Company’s estimate of the transaction price for the franchise services also includes the amount of reimbursement due from the franchises for services provided and related costs incurred. 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).
Digital Healthcare Wallet & Card	Revenue will be recognized when fees are collected from cardholders at the time the fees are assessed and debited from their account balances. The Company anticipates the card revenues to consist of monthly maintenance fees, new card fees, ATM fees, and other card revenues. The fees will be earned by providing account services to each cardholder over the contract term. Agreements with cardholders are considered daily services contracts. The Company intends to earn interchange revenue from fees remitted by the merchant’s bank, which are based on rates established by the payment networks, such as Visa, when account holders make purchase transactions using the card products and services. The Company intends to recognize revenues at the point in time the transactions occurs.
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 12).
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.
Reclassification of Presentation	Certain prior year amounts have been reclassified to conform with current year presentation. These reclassifications had no effect on the reported results of operations.
Recently Issued Accounting Pronouncements	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 for the period ended as of September 30, 2022 or on a going forward basis.
Subsequent Events	In accordance with ASC 855, Subsequent Events

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Sep. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of intangible assets estimated useful life	Asset Estimated Useful Life Customer Relationships 3 Trademarks Indefinite Non-Compete Agreement 3 CARF Accreditation 3 Franchise Agreements Indefinite

BUSINESS ACQUISITION (Tables)

BUSINESS ACQUISITION (Tables)	3 Months Ended
	Sep. 30, 2022
BUSINESS ACQUISITION
Schedule of fair Value Of assets (liability) Acquired	Intangible assets: Customer relationships $ 40,000 Trademarks 410,000 Non-Compete Agreement 1,000 CARF Accreditation 23,000 Franchise Agreements 2,710,000 Total intangible assets $ 3,184,000 Goodwill (excess minus values assigned to intangible assets) $ 984,467 Minus (goodwill impaired in prior period) (806,690 ) Remaining Goodwill $ 177,777

NOTES RECEIVABLE (Tables)

NOTES RECEIVABLE (Tables)	3 Months Ended
	Sep. 30, 2022
NOTES RECEIVABLE (Tables)
Schedule of Notes Receivable	September 30, June 30, 2022 2022 Notes receivable from a franchise, due in monthly installments of $1,999, no interest, maturing March 2023 $ 11,997 $ 17,995 Note receivable from related party (see Note 17), due in six months, with no installments, 5% interest maturing March 2022 9,294 9,294 Total notes receivable 21,291 27,289 Less long-term - - Total short term notes receivable $ 21,291 $ 27,289
Schedule of Principal Collected	As of September 30, 2022 Year ending June 30, 2023 $ 21,291

PROPERTY AND EQUIPMENT (Table)

PROPERTY AND EQUIPMENT (Table)	3 Months Ended
	Sep. 30, 2022
PROPERTY AND EQUIPMENT
Schedule of Property And Equipment	September 30, June 30, 2022 2022 Leasehold improvements $ 294,864 $ 294,864 Vehicles 67,116 67,116 Computer equipment 19,585 14,354 Furniture and fixtures 5,455 5,455 387,020 381,789 Less: Accumulated depreciation (55,309 ) (48,898 ) Property and equipment – net $ 326,480 $ 332,891

INTANGIBLE ASSETS (Table)

INTANGIBLE ASSETS (Table)	3 Months Ended
	Sep. 30, 2022
INTANGIBLE ASSETS (Table)
Schedule of Intangible Assest Net	September 30, June 30, 2022 2022 Customer relationships $ 40,000 $ 40,000 Trademarks 410,000 410,000 Non-Compete Agreement 1,000 1,000 CARF Accreditation 23,000 23,000 Franchise Agreements 2,710,000 2,710,000 Less: Accumulated Amortization (31,585 ) (26,267 ) Intangible assets - net $ 3,152,415 $ 3,157,733

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	3 Months Ended
	Sep. 30, 2022
NOTES PAYABLE
Schedule of Notes Payable	Ref No. Date of Note Issuance Original Principal Balance Maturity Date Interest Rate % Principal Balance 09/30/22 Principal Balance 6/30/22 1 12/25/20 $ 146,021 8/15/25 10 $ 33,061 $ 33,061 2 2/24/14 5,000 * 9 8,547 8,547 3 2/24/14 39,000 * 9 33,687 33,687 4 2/24/14 179,124 * 9 33,697 33,697 Total Current $ 108,992 $ 108,992 Ref No. Date of Note Issuance Original Principal Balance Maturity Date Interest Rate % Principal Balance 09/30/22 Principal Balance 6/30/22 1 12/25/20 $ 146,021 8/15/25 10 $ 63,368 $ 71,634 Total Long Term $ 63,368 $ 71,634

NOTES PAYABLE, RELATED PARTIES

NOTES PAYABLE, RELATED PARTIES (Tables)	3 Months Ended
	Sep. 30, 2022
NOTES PAYABLE, RELATED PARTIES (Tables)
Schedule of Notes Payable of Related Party	Ref No. Date of Note Issuance Original Principal Balance Maturity Date Interest Rate % Principal Balance 09/30/22 Principal Balance 6/30/22 1 3/25/2021 308,500 * 10 % $ 308,500 308,500 2 3/25/2021 47,436 * 10 % 47,435 47,435 3 3/25/2021 158,503 * 10 % 158,503 158,503 4 3/24/22 39,000 * 6 % 39,000 39,000 5 5/5/22 179,124 11/5/22 6 % 179,124 179,124 Total $ 732,562 $ 732,562

CONVERTIBLE NOTES PAYABLE IN DE

CONVERTIBLE NOTES PAYABLE IN DEFAULT (Tables)	3 Months Ended
	Sep. 30, 2022
CONVERTIBLE NOTES PAYABLE IN DEFAULT (Tables)
Schedule of Convertible Notes Payable, in Defaults	Date of Note Issuance Original Principal Balance Maturity Date Interest Rate % Conversion Rate Principal Balance 6/30/22 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 of previous 5 days closing price 4,000 4,000 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 Current $ 304,900 $ 304,900

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Sep. 30, 2022
DERIVATIVE FINANCIAL INSTRUMENTS
Schedule of Compound Embedded Derivatives	September 30, 2022 Indexed Fair The financings giving rise to derivative financial instruments Shares Values Compound embedded derivative 232,868 $ 208,605 June 30, 2022 Indexed Fair The financings giving rise to derivative financial instruments Shares Values Compound embedded derivative 129,380 $ 226,585
Schedule of Derivative Financial Instruments	Three Months Ended September 30, September 30, 2021 2022 Compound embedded derivative $ 17,980 $ 65,152 Day one derivative loss - - Total derivative gain (loss) $ 17,980 $ 65,152
Schedule of Fair value derivative liabilities	September 30, June 30, Inception 2022 2022 Quoted market price on valuation date $ 0.01 $ 1.85 $ 3.49 Contractual conversion rate $ 0.0054 - $0.0081 $ 1.21 - $1.39 $ 1.94 - $2.62 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	September 30, 2022 June 30, 2022 Beginning balance 226,585 254,700 Issuances: Convertible Note Financing - - Removals - - Changes in fair value inputs and assumptions reflected (17,980 ) (28,115 ) Conversions - - Ending balance $ 208,605 $ 226,585

PROVISION FOR CORPORATE INCOM_2

PROVISION FOR CORPORATE INCOME TAXES (Tables)	3 Months Ended
	Sep. 30, 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)	3 Months Ended
	Sep. 30, 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	September 30, 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 (93,007 ) (78,830 ) (109,039 ) (280,876 ) Right-of-use asset, net $ 189,364 $ 51,611 $ 303,731 $ 544,706 June 30, 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 (76,539 ) (66,710 ) (92,972 ) (236,221 ) Right-of-use asset, net $ 205,832 $ 63,731 $ 319,798 $ 589,361
Schedule of Operating Lease Liability	September 30, 2022 Stow Professional Center Lease Harbor Lease S. Frank Professional Lease Total Office lease $ 190,586 $ 51,612 $ 303,731 $ 545,929 Less: current portion (70,014 ) (51,612 ) 68,421 ) (190,049 ) Long term portion $ 120,572 $ - $ 235,310 $ 355,880 June 30, 2022 Stow Professional Center Lease Harbor Lease S. Frank Professional Lease Total Office lease $ 206,887 $ 63,732 $ 319,798 $ 590,417 Less: current portion (68,101 ) (50,343 ) (66,738 ) (185,182 ) Long term portion $ 138,786 $ 13,389 $ 253,060 $ 405,235
Schedule of Maturity of the Operating Lease Liability	September 30, 2022 Stow Professional Center Lease Harbor Lease S. Frank Professional Lease Total Year ending June 30, 2023 $ 63,866 $ 40,500 $ 71,192 $ 175,558 Year ending June 30, 2024 85,802 13,500 94,923 194,225 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 (23,922 ) (2,388 ) (60,140 ) (86,450 ) Lease liability $ 190,586 $ 51,612 $ 303,731 $ 590,417
Schedule of Finance Right Of Use Asset	As of As of September 30, June 30, 2022 2022 Equipment lease $ 24,097 $ 24,097 Less accumulated amortization (4,590 ) (3,442 ) Finance right of use asset $ 19,507 $ 20,655
Summary of Financing Lease Liability	As of As of September 30, June 30, 2022 2022 Equipment lease $ 186,124 $ 186,124 Less: current portion (59,904 ) (42,855 ) Long term portion $ 126,220 $ 143,269
Schedule of Maturity of Financing Lease Liability	Equipment Lease As of September 30, 2022 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 212,898 Less imputed interest (26,774 ) PV of payments $ 186,124

GENERAL ORGANIZATION AND BUSI_2

GENERAL ORGANIZATION AND BUSINESS (Details Narrative)	9 Months Ended
	Sep. 30, 2022
GENERAL ORGANIZATION AND BUSINESS
Description of TruCash Group	The RX Vitality digital healthcare wallet is being designed to offer 20%-75% pharmaceutical discounts at 65,000 pharmacies across the United States, including Walgreens and CVS.

LIQUIDITY CAPITAL RESOURCES AND

LIQUIDITY CAPITAL RESOURCES AND GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2022
LIQUIDITY, CAPITAL RESOURCES AND GOING CONCERN
Total liabilities	$ 6,997,918		$ 6,210,483
Accumulated deficit	(33,974,856)		$ (32,974,366)
Total assets	4,586,989
Net Loss	(1,000,490)	$ (259,318)
Cash available for operation activity	$ 129,617

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended
	Sep. 30, 2022
Trademarks
Estimated Useful Lives	Indefinite
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

BUSINESS ACQUISITION (Details)

BUSINESS ACQUISITION (Details) - USD ($)	1 Months Ended
	Mar. 25, 2022	Sep. 30, 2022	Jun. 30, 2022
Intangible assets:
Remaining Goodwill		$ 177,777	$ 177,777
Trademarks
Intangible assets:
Intangible assets acquired	$ 410,000
Franchise Rights [Member]
Intangible assets:
Intangible assets acquired	2,710,000
Customer Relationships
Intangible assets:
Intangible assets acquired	40,000
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]
Intangible assets:
Intangible assets acquired	3,184,000
Goodwill (excess minus values assigned to intangible assets)	984,467
Minus (goodwill impaired in prior period)	(806,690)
Remaining Goodwill	$ 177,777

BUSINESS ACQUISITION (Details N

BUSINESS ACQUISITION (Details Narrative)	1 Months Ended
	Mar. 25, 2021 USD ($)
BUSINESS ACQUISITION (Details Narrative)
Cash acquired in business combination	$ 2,000,110
Purchase of subsidiary	3,718,833
Royalty fee liability	1,500,000
Debt due to sellers	$ 393,885

NOTES RECEIVABLE (Details)

NOTES RECEIVABLE (Details) - USD ($)	Sep. 30, 2022	Jun. 30, 2022
Notes receivable	$ 21,291	$ 27,289
Less long-term	0	0
Total short term notes receivable	21,291	27,289
March 2023 [Member]
Notes receivable	11,997	17,995
March 2022 [Member]
Notes receivable	$ 9,294	$ 9,294

NOTES RECEIVABLE (Details 1)

NOTES RECEIVABLE (Details 1)	Sep. 30, 2022 USD ($)
LIQUIDITY, CAPITAL RESOURCES AND GOING CONCERN
2023	$ 21,291

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2022	Jun. 30, 2022
Property, plant and equipment	$ 387,020	$ 381,789
Less: Accumulated depreciation	(55,309)	(48,898)
Property, plant and equipment - net	326,480	332,891
Vehicles [Member]
Property, plant and equipment	67,116	67,116
Computer equipment [Member]
Property, plant and equipment	19,585	14,354
Furniture and fixtures [Member]
Property, plant and equipment	5,455	5,455
Leasehold improvements [Member]
Property, plant and equipment	$ 294,864	$ 294,864

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
PROPERTY AND EQUIPMENT
Depreciation	$ 6,411	$ 13,710

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	Sep. 30, 2022	Jun. 30, 2022
PROPERTY AND EQUIPMENT
Customer relationships	$ 40,000	$ 40,000
Trademarks	410,000	410,000
Non-Compete Agreement	1,000	1,000
CARF Accreditation	23,000	23,000
Franchise Agreements	2,710,000	2,710,000
Less: accumulated amortization	(31,585)	(26,267)
Intangible assets - net	$ 3,152,415	$ 3,157,733

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
PROPERTY AND EQUIPMENT
Amortization expense	$ 5,318	$ 0

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	3 Months Ended
	Sep. 30, 2022	Jun. 30, 2022
Total Notes payable	$ 108,992	$ 108,992
Debt instrument, principal balance	$ 732,562	732,562
Ref No. 1 [Member]
Interest rate	10%
Debt instrument, principal balance	$ 33,061	33,061
Debt instrument, original principal balance	$ 146,021
Maturity date	8/15/25
Date of issuance	12/25/20
Ref No. 2 [Member]
Interest rate	9%
Debt instrument, principal balance	$ 8,547	8,547
Debt instrument, original principal balance	$ 5,000
Date of issuance	2/24/14
Ref No. 3 [Member]
Interest rate	9%
Debt instrument, principal balance	$ 33,687	33,687
Debt instrument, original principal balance	$ 39,000
Date of issuance	2/24/14
Ref No. 4 [Member]
Interest rate	9%
Debt instrument, principal balance	$ 33,697	$ 33,697
Debt instrument, original principal balance	$ 179,124
Date of issuance	2/24/14

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1) - USD ($)	3 Months Ended
	Sep. 30, 2022	Jun. 30, 2022
Total Notes payable	$ 63,368	$ 71,634
Debt instrument, principal balance	$ 732,562	732,562
Ref No. 1 [Member] | Second
Interest rate	10%
Debt instrument, principal balance	$ 63,368	$ 71,634
Debt instrument, original principal balance	$ 146,021
Maturity date	8/15/25
Date of issuance	12/25/20

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Sep. 30, 2022	Jun. 30, 2022
NOTES PAYABLE
Total Notes payable	$ 172,360	$ 180,626

NOTES PAYABLE, RELATED PARTIE_2

NOTES PAYABLE, RELATED PARTIES (Details) - USD ($)	3 Months Ended
	Sep. 30, 2022	Jun. 30, 2022
Debt instrument, principal balance	$ 732,562	$ 732,562
Notes Payable Four [Member]
Debt instrument, principal balance	$ 20,000	20,000
Date of issuance	10/3/10
Maturity date	10/3/12
Interest rate	10%
Debt instrument, original principal balance	$ 20,000
Notes Payable Four [Member] | Related Party [Member]
Debt instrument, principal balance	$ 39,000	39,000
Date of issuance	3/24/22
Interest rate	6%
Debt instrument, original principal balance	$ 39,000
Notes Payable One [Member]
Debt instrument, principal balance	$ 50,000	50,000
Date of issuance	8/26/14
Maturity date	2/26/14
Interest rate	10%
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
Interest rate	10%
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%
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
Interest rate	10%
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%
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
Interest rate	10%
Debt instrument, original principal balance	$ 158,503
Notes Payable Five [Member]
Debt instrument, principal balance	$ 4,000	4,000
Date of issuance	10/31/09
Maturity date	10/31/10
Interest rate	8%
Debt instrument, original principal balance	$ 4,000
Notes Payable Five [Member] | Related Party [Member]
Debt instrument, principal balance	$ 179,124	$ 179,124
Date of issuance	5/5/22
Maturity date	11/5/22
Interest rate	6%
Debt instrument, original principal balance	$ 179,124

NOTES PAYABLE, RELATED PARTIE_3

NOTES PAYABLE, RELATED PARTIES (Details Narrative) - USD ($)	Sep. 30, 2022	Jun. 30, 2022
NOTES PAYABLE, RELATED PARTIES
Total Notes payable	$ 732,562	$ 732,562
Accrued interest	$ 59,963	$ 47,763

CONVERTIBLE NOTES PAYABLE IN _2

CONVERTIBLE NOTES PAYABLE IN DEFAULT (Details) - USD ($)	3 Months Ended
	Sep. 30, 2022	Jun. 30, 2022
Notes payable	$ 63,368	$ 71,634
Debt instrument, principal balance	732,562	732,562
Note Payable [Member]
Notes payable	$ 304,900	304,900
Notes Payable Two [Member]
Maturity date	12/15/12
Date of issuance	6/15/12
Interest rate	10%
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%
Debt instrument, principal balance	$ 6,900	6,900
Debt instrument, original principal balance	$ 1,900
Conversion rate, percentage	25% discount to market
Notes Payable One [Member]
Maturity date	2/26/14
Date of issuance	8/26/14
Interest rate	10%
Conversion rate	$ 0.0001
Debt instrument, principal balance	$ 50,000	50,000
Debt instrument, original principal balance	$ 50,000
Notes Payable Four [Member]
Maturity date	10/3/12
Date of issuance	10/3/10
Interest rate	10%
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%
Debt instrument, principal balance	$ 4,000	4,000
Debt instrument, original principal balance	$ 4,000
Conversion rate, percentage	25% discount of previous 5 days closing price
Notes Payable Six [Member]
Maturity date	2/26/09
Date of issuance	2/26/07
Interest rate	12%
Debt instrument, principal balance	$ 30,000	30,000
Debt instrument, original principal balance	$ 30,000
Conversion rate, percentage	lesser $0.50 or 35% discount to market
Notes Payable Seven [Member]
Maturity date	4/17/09
Date of issuance	4/17/07
Interest rate	10%
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 Eight [Member]
Maturity date	6/15/09
Date of issuance	6/14/07
Interest rate	10%
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 Nine [Member]
Maturity date	1/29/09
Date of issuance	1/29/07
Interest rate	10%
Debt instrument, principal balance	$ 15,000	15,000
Debt instrument, original principal balance	$ 15,000
Conversion rate	$ 0.95
Notes Payable Ten [Member]
Maturity date	4/17/09
Date of issuance	4/17/07
Interest rate	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 Eleven [Member]
Maturity date	12/23/08
Date of issuance	12/23/06
Interest rate	10%
Debt instrument, principal balance	$ 18,000	18,000
Debt instrument, original principal balance	$ 18,000
Conversion rate	$ 0.95
Notes Payable Twelve [Member]
Maturity date	11/30/08
Date of issuance	11/30/06
Interest rate	10%
Conversion rate	$ 0.85
Debt instrument, principal balance	$ 50,000	50,000
Debt instrument, original principal balance	$ 50,000
Notes Payable Thirteen [Member]
Maturity date	9/9/08
Date of issuance	9/16/06
Interest rate	12%
Debt instrument, principal balance	$ 38,000	38,000
Debt instrument, original principal balance	$ 100,000
Conversion rate, percentage	35% discount to market
Notes Payable Fourteen [Member]
Maturity date	4/1/07
Date of issuance	10/1/05
Interest rate	10%
Conversion rate	$ 0.50
Debt instrument, principal balance	$ 15,000	$ 15,000
Debt instrument, original principal balance	$ 15,000

SBA LOAN (Details Narrative)

SBA LOAN (Details Narrative) - SBA Loan [Member] - USD ($)		1 Months Ended	3 Months Ended
	Jan. 06, 2022	Jun. 25, 2020	Sep. 30, 2022	Sep. 30, 2021
Interest rate		3.75%
Accrued interest related to PPP loan		$ 1,746	$ 1,402	$ 5,779
Proceeds from related party debt	$ 200,000	$ 150,000

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS (Details) - Compound embedded derivative [Member] - USD ($)	Sep. 30, 2022	Jun. 30, 2022
Indexed Shares	232,868	129,380
Fair Value	$ 208,605	$ 226,585

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS (Details 1) - USD ($)	3 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
DERIVATIVE FINANCIAL INSTRUMENTS
Compound embedded derivative	$ 65,152	$ 17,980
Day one derivative loss	0	0
Total derivative gain (loss)	$ 65,152	$ 17,980

DERIVATIVE FINANCIAL INSTRUME_5

DERIVATIVE FINANCIAL INSTRUMENTS (Details 2) - $ / shares	3 Months Ended
	Sep. 30, 2022	Jun. 30, 2022
Quoted market price on valuation date	$ 1.85	$ 3.49
Range of effective contractual conversion rates	0%	0%
Contractual term to maturity	3 months	3 months
Minimum [Member]
Market volatility:	138.28%	138.28%
Contractual conversion rate	$ 1.21	$ 1.94
Interest rate	5%	5%
Maximum [Member]
Market volatility:	238.13%	238.13%
Contractual conversion rate	$ 1.39	$ 2.62
Interest rate	12%	12%
Inception [Member]
Quoted market price on valuation date	$ 0.01
Range of effective contractual conversion rates	0%
Contractual term to maturity	1 year
Inception [Member] | Minimum [Member]
Market volatility:	138.28%
Contractual conversion rate	$ 0.0054
Interest rate	5%
Inception [Member] | Maximum [Member]
Market volatility:	238.13%
Contractual conversion rate	$ 0.0081
Interest rate	12%

DERIVATIVE FINANCIAL INSTRUME_6

DERIVATIVE FINANCIAL INSTRUMENTS (Details 3) - USD ($)	3 Months Ended
	Sep. 30, 2022	Jun. 30, 2022
DERIVATIVE FINANCIAL INSTRUMENTS
Beginning balance	$ 226,585	$ 254,700
Issuances Convertible Note Financing	0	0
Removals	0	0
Changes in fair value inputs and assumptions reflected	(17,980)	(28,115)
Conversions	0	0
Ending balance	$ 208,605	$ 226,585

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details Narrative) - $ / shares	1 Months Ended	9 Months Ended
	Apr. 26, 2022	Sep. 30, 2022	Jun. 30, 2022
Common stock shares of vitality Rx	10,500,000
Ownership vitality		100%
Common Stock, shares issued of Vitality Shareholders	5,500,000	21,157,327	21,157,327
Description of vitality shareholders	50,000 shares of Series A Convertible Preferred Stock (which preferred stock is convertible into 5,000,000 shares of common stock
Preferred stock, shares authorized		500,000,000	500,000,000
Preferred stock, shares par value		$ 0.000001	$ 0.000001
Common stock, shares par value		$ 0.000001	$ 0.000001
Series A and B Preferred Stock [Member]
Convertible preferred stock issued	50,000
Conversion of stock		100
Preferred stock, shares authorized		500,000,000
Preferred stock, shares par value	$ 0.000001	$ 0.000001
Common Stock Member
Common Stock, shares issued of Vitality Shareholders	5,500,000
Common stock, shares par value	$ 0.000001
Series A and B Preferred Stock - Certificate of Designation[Member]
Preferred stock, shares par value		$ 0.000001
Preferred stock, designated shares		500,000,000

PROVISION FOR CORPORATE INCOM_3

PROVISION FOR CORPORATE INCOME TAXES (Details)	3 Months Ended
	Sep. 30, 2022
NOTES RECEIVABLE (Tables)
Statutory federal income tax rate	(21.00%)
State taxes - net of federal benefits	(5.00%)
Valuation allowance	26%
Income tax rate - net	0%

PROVISION FOR CORPORATE INCOM_4

PROVISION FOR CORPORATE INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2022
NOTES RECEIVABLE (Tables)
Change in valuation allowance	$ 210,103	$ 54,457
Valuation allowance	6,794,427		$ 6,584,324
Net operating losses	$ 32,354,000

UNPAID PAYROLL TAXES (Details N

UNPAID PAYROLL TAXES (Details Narrative) - USD ($)	Sep. 30, 2022	Jun. 30, 2022
STOCKHOLDERS' DEFICIT
Payroll related taxes, Internal Revenue Service	$ 60,402	$ 17,401
Due to IRS and New York State payroll taxes	$ 77,803	$ 77,803

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	3 Months Ended
	Sep. 30, 2022 USD ($)
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)	3 Months Ended
	Sep. 30, 2022 USD ($)
January 1, 2025 to December 31, 2025 [Member]
Covid-19 Recoup	$ 621
Total Rent	7,249
Base Rent	6,628
April 1, 2021 [Member]
Covid-19 Recoup	983
Total Rent	7,352
Base Rent	6,369
May 1, 2021 to December 31, 2021 [Member]
Covid-19 Recoup	621
Total Rent	6,990
Base Rent	6,369
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

LEASES (Details 1)

LEASES (Details 1) - USD ($)	Sep. 30, 2022	Jun. 30, 2022
Less: accumulated amortization	$ (4,590)	$ (3,442)
Right-of-use asset, net	544,706	589,361
Right-of-use asset [Member]
Office lease	825,582	825,582
Less: accumulated amortization	(280,876)	(236,221)
Right-of-use asset, net	544,706	589,361
Stow Professional Center Lease [Member]
Office lease	282,371	282,371
Less: accumulated amortization	(93,007)	(76,539)
Right-of-use asset, net	189,364	205,832
Harbor Lease [Member]
Office lease	130,441	130,441
Less: accumulated amortization	(78,830)	(66,710)
Right-of-use asset, net	51,611	63,731
S. Frank Professional Leases [Member]
Office lease	412,770	412,770
Less: accumulated amortization	(109,039)	(92,972)
Right-of-use asset, net	$ 303,731	$ 319,798

LEASES (Details 2)

LEASES (Details 2) - USD ($)	Sep. 30, 2022	Jun. 30, 2022
Long term portion	$ 732,562	$ 732,562
Stow Professional Center Lease [Member]
Office lease	190,586	206,887
Less: current portion	(70,014)	(68,101)
Long term portion	120,572	138,786
Harbor Lease [Member]
Office lease	51,612	63,732
Less: current portion	(51,612)	(50,343)
Long term portion	0	13,389
S. Frank Professional Leases [Member]
Office lease	303,731	319,798
Less: current portion	(68,421)	(66,738)
Long term portion	235,310	253,060
Operating Lease Liabilty [Member]
Office lease	545,929	590,417
Less: current portion	(190,049)	(185,182)
Long term portion	$ 355,880	$ 405,235

LEASES (Details 3)

LEASES (Details 3)	Sep. 30, 2022 USD ($)
Year ending June 30, 2023	$ 175,558
Year ending June 30, 2024	194,225
Year ending June 30, 2025	159,763
Year ending June 30, 2026	94,923
Year ending June 30, 2027	7,910
Present value discount	(86,450)
Lease liability	590,417
Stow Professional Center Lease [Member]
Year ending June 30, 2023	63,866
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	(23,922)
Lease liability	190,586
Harbor Leases [Member]
Year ending June 30, 2023	40,500
Year ending June 30, 2024	13,500
Year ending June 30, 2025	0
Year ending June 30, 2026	0
Year ending June 30, 2027	0
Present value discount	(2,388)
Lease liability	51,612
S. Frank Professional Lease [Member]
Year ending June 30, 2023	71,192
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	(60,140)
Lease liability	$ 303,731

LEASES (Details 4)

LEASES (Details 4) - USD ($)	Sep. 30, 2022	Jun. 30, 2022
LEASES
Equipment lease	$ 24,097	$ 24,097
Less: accumulated amortization	(4,590)	(3,442)
Right-of-use asset, net	$ 19,507	$ 20,655

LEASES (Details 5)

LEASES (Details 5) - USD ($)	Sep. 30, 2022	Jun. 30, 2022
LEASES
Long term portion	$ 126,220	$ 143,269
Equipment lease	186,124	186,124
Less: current portion	$ (59,904)	$ (42,855)

LEASES (Details 6)

LEASES (Details 6)	Sep. 30, 2022 USD ($)
Year ending June 30, 2023	$ 175,558
Year ending June 30, 2024	194,225
Year ending June 30, 2025	159,763
Year ending June 30, 2026	94,923
Year ending June 30, 2027	7,910
Total future minimum lease payments	590,417
Finance lease liabilities [Member]
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
Total future minimum lease payments	212,898
Less imputed interest	(26,774)
PV of payments	$ 186,124

LEASES (Details Narrative)

LEASES (Details Narrative)	3 Months Ended
	Sep. 30, 2022 USD ($) ft²	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)
Amortization expense		$ 3,442	$ 0
Impairment of assets	$ 84,364
Office lease one [Member]
Lease expiration date	March 1, 2024
Monthly lease payments	$ 5,897
Office lease two [Member]
Lease expiration date	December 1, 2026
Monthly lease payments	$ 5,897
Harbor Lease [Member] | Sarah Adult Day Centers, Inc [Member] | Stephen Circle NW Canton OH [Member]
Acquired area | ft²	3,469
Lease expiration date	December 31, 2023
Monthly lease payments	$ 4,500
Harbor Lease [Member] | Sarah Adult Day Centers, Inc [Member] | Jackson Ohio [Member]
Acquired area | ft²	5,300
Lease expiration date	July 1, 2026
Monthly lease payments	$ 7,910
Repayments for COVID relief	$ 603
Harbor Lease [Member] | Sarah Adult Day Centers, Inc [Member] | Darrow Road Stow Ohio [Member]
Acquired area | ft²	6,000
Lease expiration date	December 31, 2025

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Nov. 09, 2022	Oct. 05, 2022	Sep. 30, 2022	Jun. 30, 2022	May 05, 2022	Mar. 25, 2022	Sep. 28, 2021	Sep. 08, 2021
Note receivable	$ 500	$ 20,000	$ 21,291	$ 27,289
Mr. Everhardt [Member]
Accounts payable and accrued liabilities			1,500,000
Mr. Everhardt [Member] | September 28, 2022 [Member]
Note receivable							$ 50,000
Due Principal amount			50,000	50,000
Mr. Everhardt [Member] | September 8, 2022 [Member]
Note receivable								$ 29,294
Due Principal amount			29,294	29,294
Mr. Everhardt [Member] | May 5, 2022 [Member]
Note receivable					$ 179,124
Due Principal amount			179,124	179,124
Mr. Everhardt [Member] | March 25, 2022 [Member]
Note receivable						$ 39,000
Due Principal amount			$ 39,000	$ 39,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Nov. 09, 2022	Oct. 05, 2022	Sep. 30, 2022	Jun. 30, 2022
SUBSEQUENT EVENTS
Note receivable	$ 500	$ 20,000	$ 21,291	$ 27,289