Wearable Health Solutions (WHSI) 10-K 17 Jul 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Jun. 30, 2013	Jul. 14, 2014
Document And Entity Information	'	'
Entity Registrant Name	'MEDICAL ALARM CONCEPTS HOLDINGS INC	'
Entity Central Index Key	'0001443089	'
Document Type	'10-K	'
Document Period End Date	30-Jun-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--06-30	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Public Float	'	$0
Entity Common Stock, Shares Outstanding	'	5,519,177
Document Fiscal Period Focus	'FY	'
Document Fiscal Year Focus	'2013	'

Balance_Sheets

Balance Sheets (USD $)	Jun. 30, 2013	Jun. 30, 2012
CURRENT ASSETS	'	'
Cash	$5,857	$20,577
Accounts receivable	11,607	815
Inventory	26,136	52,042
Loan receivable	'	60,000
Prepaid expense	32,661	'
Total current assets	76,261	133,434
NON-CURRENT ASSETS	'	'
Property and equipment, net	5,714	10,964
Intangible assets, net	1,177,538	1,256,041
Total non-current assets	1,183,252	1,267,005
Total assets	1,259,513	1,400,439
LIABILITIES AND STOCKHOLDRS' DEFICIT CURRENT LIABILITIES	'	'
Derivative liability	2,455,628	8,043,577
Accounts payable	71,623	88,535
Deferred revenue	275,191	68,148
Credit line payable - related party	'	629,594
Loan payable - related party	29,000	'
Accured expenses and other current liabilities	367,798	122,009
Total current liabilities	3,199,240	8,951,863
NON-CURRENT LIABILITIES	'	'
Credit line payable - related party	618,844	'
Patent payable	2,500,000	2,500,000
Convertible notes payable, net of discount	279,495	196,323
Total non-current liabilities	3,398,339	2,696,323
Total liabilities	6,597,579	11,648,186
STOCKHOLDERS' DEFICIT	'	'
Series A Convertible Preferred Stock: $0.0001 par value; 100,000 shares authorized; 688 shares issued and outstanding as of June 30, 2013 and 2012, respectively	'	'
Series B Convertible Preferred Stock: $0.0001 par value; 62,500 shares authorized; 9,938 shares issued and outstanding as of June 30, 2013 and 2012, respectively	1	1
Common stock: $0.0001 par value; 20,000,000 shares authorized 1,696,813 shares and 717,103 shares issued and outstanding on June 30, 2013 and 2012, respectively	170	72
Additional paid-in capital	9,127,788	7,407,291
Accumulated deficit	-14,466,025	-17,655,111
Total stockholders' deficit	-5,338,066	-10,247,747
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$1,259,513	$1,400,439

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Jun. 30, 2013	Jun. 30, 2012
Statement of Financial Position [Abstract]	'	'
Series A Convertible Preferred Stock, par value	$0.00	$0.00
Series A Convertible Preferred Stock, shares authorized	100,000	100,000
Series A Convertible Preferred Stock, shares issued	688	688
Series A Convertible Preferred Stock, shares outstanding	688	688
Series B Convertible Preferred Stock, par value	$0.00	$0.00
Series B Convertible Preferred Stock, shares authorized	62,500	62,500
Series B Convertible Preferred Stock, shares issued	9,938	9,938
Series B Convertible Preferred Stock, shares outstanding	9,938	9,938
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	1,696,813	1,696,813
Common stock, shares outstanding	717,103	717,103

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) (Unaudited) (USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Income Statement [Abstract]	'	'
Revenue	$572,712	$532,863
Cost of revenue	441,788	423,752
Gross profit	130,924	109,111
Operating expenses	'	'
Selling expense	244,162	60,211
General and administrative	628,273	663,589
Total operating expenses	872,435	723,800
Loss from operations	-741,511	-614,689
Other (income) expenses	'	80,000
Change in fair value of derivative instrument	-4,500,057	9,045,560
Interest expense	569,460	965,872
Gain on sale of subscriber accounts	'	-73,263
Other expense	'	80,000
Total other (income) expenses	-3,930,597	10,018,169
Income (loss) before income tax	3,189,086	-10,632,858
Income tax provision	'	'
Net income (loss)	$3,189,086	($10,632,858)
Net loss per common share - basic and diluted	$3.47	($19.46)
Weighted average number of common shares -basic and diluted	918,391	546,433

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Statement of Cash Flows [Abstract]	'	'
Net income (loss)	$3,189,086	($10,632,858)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Common stock issued for services	28,267	98,333
Change in fair value of derivative instrument	-4,500,057	9,045,560
Amortization of patent	78,503	78,503
Non-cash interest expense	58,000	222,208
Depreciation	5,250	5,251
Bad debt expense	'	80,000
Change in operating assets and liabilities	'	'
Accounts receivable	-10,792	4,425
Inventory	25,906	-29,580
Prepaid expenses	-32,661	'
Accounts payable	-16,912	-64,261
Accrued expenses	191,389	-61,612
Deferred revenue	207,044	-1,381
Net Cash Used in Operating Activities	-497,120	-691,247
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Cash received from (payment for) loan receivable	60,000	-140,000
Proceeds from convertible notes	58,000	222,208
Proceeds from (repayment of) credit line	-10,750	629,594
Proceeds from issuance of common stock, net of costs	346,150	'
Proceeds from loan payable - related party	29,000	'
Net Cash Provided By Financing Activities	482,400	711,802
NET INCREASE (DECREASE) IN CASH	-14,720	20,555
CASH AT BEGINNING OF YEAR	20,577	'
CASH AT END OF YEAR	5,857	20,577
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION	'	'
Cash paid for interest expense	150,090	198,500
Cash paid for income taxes	'	'
Conversion of convertible notes to common stock	64,883	65,945
Derivative liability classified to additional paid-in capital upon conversion of related convertible notes	929,206	1,397,790
Derivative liability classified to additional paid-in capital upon forgiveness of warrants	403,417	782,136
Debt discount from derivative liability	$58,000	$222,208

NATURE_OF_OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
NATURE OF OPERATIONS	'
	NOTE 1   NATURE OF OPERATIONS
	On June 4, 2008, Medical Alarm Concepts Holding, Inc. (the “Company”) was incorporated under the laws of the State of Nevada. The Company was formed for the sole purpose of acquiring all of the membership units of Medical Alarm Concepts LLC, a Pennsylvania limited liability company (“Medical LLC”).
	On June 24, 2008, the Company merged with Medical LLC. The members of Medical LLC received 30,000,000 shares of the Company’s common stock, or 100 % of the outstanding shares in the merger. As of the date of the merger, Medical LLC was inactive.
	The Company utilizes new technology in the medical alarm industry to provide 24-hour personal response monitoring services and related products to subscribers with medical or age-related conditions.

SUMMARY_OF_ACCOUNTING_POLICIES

SUMMARY OF ACCOUNTING POLICIES	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
SUMMARY OF ACCOUNTING POLICIES	'
	NOTE 2   SUMMARY OF ACCOUNTING POLICIES
	Basis of Presentation and Consolidation
	The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”).
	The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. All significant inter-company transactions and balances among the Company and its subsidiary are eliminated upon consolidation.
	Certain amounts included in June 30, 2012 financial statements have been reclassified to conform to the June 30, 2013 financial statements presentation.
	Reverse Split
	On February 14, 2014, the company filed a Certificate of Change with the State of Nevada to effect a 1-for-800 reverse stock split on the issued and outstanding preferred and common stock. All relevant information relating to numbers of shares, warrants and per share information have been retrospectively adjusted to reflect the reverse stock split for all periods presented.
	Use of Estimates
	The preparation of the financial statements in conformity with Generally Accepted Accounting Principles (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. These estimates and assumptions include the collectability of accounts receivable, deferred taxes and related valuation allowances and value of derivative financial instruments. Certain of our estimates, including evaluating the collectability of accounts receivable, could be affected by external conditions, including those unique to our industry, and general economic conditions. It is possible that these external factors could have an effect on our estimates that could cause actual results to differ from our estimates. We re-evaluate all of our accounting estimates at least quarterly based on these conditions and record adjustments when necessary.
	Cash
	The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash and cash equivalents.
	Accounts receivable and allowance for doubtful accounts receivable
	We have a policy of reserving for uncollectible accounts based on our best estimate of the amount of probable credit losses in our existing accounts receivable. We extend credit to our customers based on an evaluation of their financial condition and other factors. We generally do not require collateral or other security to support accounts receivable. We perform ongoing credit evaluations of our customers and maintain an allowance for potential bad debts if required.  We determine whether an allowance for doubtful accounts is required by evaluating specific accounts where information indicates the customers may have an inability to meet financial obligations. In these cases, we use assumptions and judgment, based on the best available facts and circumstances, to record a specific allowance for those customers against amounts due to reduce the receivable to the amount expected to be collected. These specific allowances are re-evaluated and adjusted as additional information is received. The amounts calculated are analyzed to determine the total amount of the allowance. We may also record a general allowance as necessary.  Direct write-offs are taken in the period when we have exhausted our efforts to collect overdue and unpaid receivables or otherwise evaluate other circumstances that indicate that we should abandon such efforts.
	Inventory
	The Company values inventory, consisting of purchased products, at the lower of cost or market. Cost is determined on the first-in and first-out (“FIFO”) method. The Company regularly reviews its inventories on hand and, when necessary, records a provision for excess or obsolete inventories based primarily on current selling price and spot market prices. The Company determined that there was no inventory obsolescence as of June 30, 2013 and 2012.
	Property and equipment
	Property and equipment includes furniture and fixtures and office equipment which are recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation of furniture and fixtures and office equipment is computed by the straight-line method (after taking into account their respective estimated residual values) over their estimated useful life of seven (7) and five (5) years, respectively. Upon sale or retirement of office equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in statements of operations.
	Patent
	The Company has adopted the guidelines as set out in section 330-30-35-6 of the FASB Accounting Standards Codification (“ASC”) for patent costs. Under the requirements as set out, the Company capitalizes and amortizes patent costs associated with the licensed product the Company intends to sell pursuant to the Purchase Agreement and the Patent Assignment Agreements, entered into on July 10, 2008 and effective July 30, 2008, over their estimated useful life. From July 30, 2008 to March 31, 2011, the patent cost was amortized over the period of six years. The company changed the estimated useful life of patent from six years to twenty years. From April 1, 2011, the unamortized balance of patent costs will be amortized over the remaining period of useful life. The costs of defending and maintaining patents are expensed as incurred. Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts.
	Impairment of long-lived assets
	The Company follows section 360-10-05-4 of the FASB ASC for its long-lived assets. The Company’s reviews it long-lived assets, which include property and equipment, and patent, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
	The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets. Fair value is generally determined using the asset’s expected future undiscounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated or amortized over the newly determined remaining estimated useful lives. The Company determined that there were no impairments of long-lived assets as of June 30, 2013 and 2012.
	Convertible instruments and derivative financial instruments
	The Company evaluates its convertible debt, options, warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with paragraph 810-10-05-4 of the FASB ASC and paragraph 815-40-25 of the FASB ASC. The result of this accounting treatment is that the fair value of the embedded derivative is marked-to-market each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the Statement of Operations as other income or expense. Upon conversion, exercise or cancellation of a derivative instrument, the instrument is marked to fair value at the conversion date and then the related fair value is reclassified to equity.
	In circumstances where the embedded conversion option in a convertible instrument is required to be bifurcated and there are also other embedded derivative instruments in the convertible instrument that are required to be bifurcated, the bifurcated derivative instruments are accounted for as a single, compound derivative instrument.
	The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. Equity instruments that are initially classified as equity that become subject to reclassification are reclassified to liability at the fair value of the instrument on the reclassification date. Derivative instrument liabilities will be classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument is expected within 12 months of the balance sheet date.
	On January 1, 2009, the Company adopted Section 815-40-15 of the FASB ASC (“Section 815-40-15”) to determine whether an instrument (or an embedded feature) is indexed to the Company’s own stock. Section 815-40-15 provides that an entity should use a two-step approach to evaluate whether an equity-linked financial instrument (or embedded feature) is indexed to its own stock, including evaluating the instrument’s contingent exercise and settlement provisions. The adoption of Section 815-40-15 has affected the accounting for (i) certain freestanding warrants that contain exercise price adjustment features and (ii) convertible bonds issued by foreign subsidiaries with a strike price denominated in a foreign currency.
	Fair Value of Financial Instruments
	The Company follows paragraph 825-10-50-10 of the FASB ASC for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB ASC (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value pursuant to GAAP and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:
	Level 1   Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
	Level 2   Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
	Level 3   Pricing inputs that are generally observable inputs and not corroborated by market data.
	The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, inventory, prepaid expenses, accounts payable, deferred revenues and accrued liabilities, approximate their fair values because of the short maturity of these instruments. The Company’s convertible notes payable approximate the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at June 30, 2013 and 2012.
	The derivative liability which consists of embedded conversion feature and warrants issued in connection with our convertible debt, classified as a level 3 liability, are the only financial liability measured at fair value on a recurring basis
	Income Taxes
	The Company accounts for income taxes under the provisions of FASB ASC Topic 740, “Income Tax,” which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the consolidated financial statements or tax returns. Deferred tax assets and liabilities are recognized for the future tax consequence attributable to the difference between the tax bases of assets and liabilities and their reported amounts in the financial statements. Deferred tax assets and liabilities are measured using the enacted tax rate expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company establishes a valuation when it is more likely than not that the assets will not be recovered.
	ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.
	Revenue Recognition
	The Company’s revenues are derived principally from utilizing new technology in the medical alarm industry to provide 24-hour personal response monitoring services and related products to subscribers with medical or age-related conditions. The Company applies paragraph 605-10-S99-1 of the FASB ASC for revenue recognition. The Company will recognize revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when it has persuasive evidence of an arrangement that the services have been rendered to the customer, the sales price is fixed or determinable, and collectability is reasonably assured.
	All revenues from subscription arrangements are recognized ratably over the term of such arrangements. The excess of amounts received over the income recognized is recorded as deferred revenue on the consolidated balance sheet.
	Shipping and handling costs
	The Company accounts for shipping and handling fees in accordance with paragraph 605-45-45-19 of the FASB ASC. While amounts charged to customers for shipping products are included in revenues, the related costs are classified in cost of goods sold as incurred.
	Stock-based compensation
	We recognize compensation expense for stock-based compensation in accordance with ASC Topic 718. For employee stock-based awards, we calculate the fair value of the award on the date of grant using the Black-Scholes method for stock options and the quoted price of our common stock for unrestricted shares; the expense is recognized over the service period for awards expected to vest. For non-employee stock-based awards, we calculate the fair value of the award on the date of grant in the same manner as employee awards. However, the awards are revalued at the end of each reporting period and the pro rata compensation expense is adjusted accordingly until such time the nonemployee award is fully vested, at which time the total compensation recognized to date equals the fair value of the stock-based award as calculated on the measurement date, which is the date at which the award recipient’s performance is complete. The estimation of stock-based awards that will ultimately vest requires judgment, and to the extent actual results or updated estimates differ from original estimates, such amounts are recorded as a cumulative adjustment in the period estimates are revised. We consider many factors when estimating expected forfeitures, including types of awards, employee class, and historical experience.
	The Black-Scholes option valuation model is used to estimate the fair value of the warrants or options granted. The model includes subjective input assumptions that can materially affect the fair value estimates. The model was developed for use in estimating the fair value of traded options or warrants. The expected volatility is estimated based on the most recent historical period of time equal to the weighted average life of the warrants or options granted.
	Net loss per common share
	Net loss per common share is computed pursuant to section 260-10-45 of the FASB ASC. Basic net loss per common share is computed by taking net loss divided by the weighted average number of common shares outstanding for the period. Diluted net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through stock options, warrants, and convertible debt. These potential shares of common stock were not included as they were anti-dilutive.
	Commitments and contingencies
	The Company follows subtopic 450-20 of the FASB ASC to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.
	Cash flows reporting
	The Company adopted paragraph 230-10-45-24 of the FASB ASC for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by paragraph 230-10-45-25 of the FASB ASC to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.
	Subsequent events
	The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements are issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.
	Recently Accounting Pronouncements
	In March 2013, the FASB issued Accounting Standards Update No. 2013-05, Foreign Currency Matters, (Topic 830): Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity (ASU 2013-05), to resolve a diversity in accounting for the cumulative translation adjustment of foreign currency upon derecognition of a foreign subsidiary or group of assets. ASU 2013-05 requires the parent to apply the guidance in Subtopic 830-30 to release any related cumulative translation adjustment into net income when a reporting entity (parent) ceases to have a controlling financial interest in a subsidiary or group of assets within a foreign entity. Accordingly, the cumulative translation adjustment should be released into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided. Further, ASU 2013-05 clarified that the parent should apply the guidance in subtopic 810-10 if there is a sale of an investment in a foreign entity, including both (1) events that result in the loss of a controlling financial interest in a foreign entity and (2) events that result in an acquirer obtaining control of an acquiree in which it held an equity interest immediately before the acquisition date. Accordingly, the cumulative translation adjustment should be released into net income upon the occurrence of those events. ASU 2013-05 is effective prospectively for the Company in its first quarter of fiscal 2014, with early adoption permitted. The Company does not expect ASU 2013-05 to have a significant impact on its consolidated results of operations and financial condition.
	In July 2013, the FASB issued Accounting Standards Update No. 2013-11, Income Taxes (Topic 740)(ASU 2013-11). The amendments in this update provide guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, similar tax loss, or tax credit carryforward exists. These amendments provide that an unrecognized tax benefit, or a portion thereof, should be presented in the financial statements as a reduction of a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except to the extent that a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date to settle any additional income taxes that would result from disallowance of a tax position, or the tax law does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, then the unrecognized tax benefit should be presented as a liability. The amendments in this update are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Early adoption is permitted. The Company does not expect ASU 2013-11 to have a significant impact on its consolidated results of operations and financial condition.
	Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s consolidated financial statements upon adoption.

GOING_CONCERN

GOING CONCERN	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
GOING CONCERN	'
	NOTE 3   GOING CONCERN
	These consolidated financial statements are presented on the basis that we will continue as a going concern. The going concern concept contemplates the realization of assets and satisfaction of liabilities in the normal course of business.
	As reflected in the accompanying consolidated financial statements, the Company has working capital deficit of $3,122,979, did not generate cash from its operations, had stockholders’ deficit of $5,338,066 and had operating losses for past two years. These circumstances, among others, raise substantial doubt about the Company’s ability to continue as a going concern.
	While the Company is attempting to generate sufficient revenues, the Company’s cash position may not be enough to support the Company’s daily operations. Management intends to raise additional funds by way of a public or private offering. Management believes that the actions presently being taken to further implement its business plan and generate sufficient revenues provide the opportunity for the Company to continue as a going concern. While the Company believes in the viability of its strategy to increase revenues and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenues.
	The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

LOAN_RECEIVABLE

LOAN RECEIVABLE	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
LOAN RECEIVABLE	'
	NOTE 4 – LOAN RECEIVABLE
	On January 5, 2012, the Company entered into a financing agreement and security agreement (“Financing Agreement”) with First Fitness International, Inc. (“First Fitness”). Under the Financing Agreement, the Company agreed to lend to First Fitness $200,000. The maturity date of the loan was January 3, 2013. The loan bears interest on each day at the rate of 10 % per annum. In the event of default, the rate of interest shall be 20 % per annum. As of June 30, 2012, the Company loaned $ 140,000 to First Fitness.
	On August 16, 2012, the Company and First Fitness entered into an amendment agreement, pursuant to which, the Company and First Fitness agreed to terminate the Financing Agreement on condition that First Fitness pays the Company repayment of $60,000 on August 21, 2012 and the remaining balance will be forgiven. The Company received $ 60,000 on August 16, 2012 and recorded bad debt expense of $ 80,000 in the year ended June 30, 2012
	No interest has been recorded due to interest being waived upon the amendment.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
PROPERTY AND EQUIPMENT	'
	NOTE 5 - PROPERTY AND EQUIPMENT
	Property and equipment, stated at cost, less accumulated depreciation consisted of the following:
		June 30, 2013			June 30, 2012
	Furniture and fixtures	$	20,000		$	20,000
	Office equipment		11,965			11,965
	Less: accumulated depreciation		(26,251	)		(21,001	)
		$	5,714		$	10,964

PATENT

PATENT	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
PATENT	'
	NOTE 6 - PATENT
	On July 10, 2008, the Company entered into a Purchase Agreement and Patent Assignment Agreement (the “Agreement”) to be effective July 31, 2008. The Company is obligated to pay the seller $ 2,500,000 on June 30, 2012. The Agreement specifies interest of 6 % to be payable monthly, commencing on July 31, 2008. The seller will reacquire all patents and applications if payment is not made on June 30, 2012. The due date of full payment was extended to September 30, 2014.
	Amortization of patent aggregated $78,503 for the year ended June 30, 2013 and 2012 respectively.
	Patent, stated at cost, less accumulated amortization consisted of the following:
		June 30, 2013			June 30, 2011
	Patent	$	2,500,000		$	2,500,000
	Less: accumulated amortization		(1,322,462	)		(1,243,959	)
		$	1,177,538		$	1,256,041

CREDIT_LINE_RELATED_PARTY

CREDIT LINE b RELATED PARTY	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
CREDIT LINE b RELATED PARTY	'
	NOTE 8 - CREDIT LINE – RELATED PARTY
	On January 6, 2012, the Company and Biotech Development Group, LLC. (“Biotech”), a shareholder, entered into a credit line agreement (“Credit Line Agreement”), pursuant to which, Biotech agreed to give the Company a line of credit to borrow up to $ 500,000. The principal balance was due on December 31, 2012. This credit line bears interest at 8% per annum and due quarterly. On May 18, 2012, the credit line was increased to $ 750,000. On June 11, 2013, the due date of the credit line was extended to December 31, 2014.
	As of June 30, 2013 and 2012, the amount of borrowing under the credit line was $618,844 and $629,594, respectively. No accrued interest was paid in the years ended June 30, 2013 and 2012.

ACCRUED_EXPENSES_AND_OTHER_CUR

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	'
	NOTE 7. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
	The following table presents accrued expenses and other current liabilities.
		30-Jun-13		30-Jun-12
	Accrued expenses	$	169,952	$	87,178
	Accrued interests		107,988		34,831
	Stock to be issued		54,400
	Advance from customer		35,458		-
	Total	$	367,798	$	122,009

PREFERRED_STOCK

PREFERRED STOCK	12 Months Ended
	Jun. 30, 2013
Equity [Abstract]	'
PREFERRED STOCK	'
	NOTE 10 – PREFERRED STOCK
	Series A Convertible Preferred Stock
	The Series A Convertible Preferred Stock has no voting rights, bears no dividends and is convertible at the option of the holder after the date of issuance at a rate of 1 share of common stock for every preferred share issued however, the preferred shares cannot be converted if conversion would cause the holder to own more than 5% of the issued and outstanding common stock.
	Series B Convertible Preferred Stock
	The Series B Convertible Preferred Stock has no voting rights, bears no dividends and is convertible at the option of the holder after the date of issuance at a rate of 1 share of common stock for every preferred share issued however, the preferred shares cannot be converted if conversion would cause the holder to own more than 5% of the issued and outstanding common stock.

COMMON_STOCK

COMMON STOCK	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
COMMON STOCK	'
	NOTE 11 - COMMON STOCK
	During fiscal 2012, the Company issued 37,750 shares of its common stock for services valued at $126,600 .
	During the year ended June 30, 2012, one holder of promissory convertible notes converted principal amount of $ 65,945 into 212,885 shares of common stock.
	During fiscal 2013, the Company issued 623,468 shares of common stocks for cash of $291,751.
	During fiscal year ended June 30, 2013, the Company issued 1,349 shares of common stocks as a result of cashless exercise of warrants.
	On January 13, 2014, the Company filed an Amendment to its Articles of Incorporation (the "Amendment") with the Nevada Secretary of State, effecting the increase of its authorized number of shares of Common Stock. This amendment to the Company’s Articles of Incorporation increased the number of the Company’s authorized shares of common stock, par value $0.0001 per share, from 1,400,000,000 to 16,000,000,000.
	On February 14, 2014, the Company filed a Certificate of Change (the “Certificate”), pursuant to Nevada Revised Statutes (the “NRS”) Section 78.209 and the Company’s Reverse Stock Split of its Preferred Series A stock, Preferred Series B stock, and Common Stock, all at the par value of $0.0001 per share, at a ratio of 1-for-800 (the “Reverse Stock Split”) took effective. No fractional shares issued, and no cash or other consideration will be paid. Instead, the Company issued one whole share of the post-Reverse Stock Split Common Stock to any stockholder who otherwise would have received a fractional share as a result of the Reverse Stock Split. See Note 12 “Subsequent Event.”
	As a result of increasing authorized number of common stocks and Reverse Stock Split, number of Series A Convertible Preferred Stock, Series B Convertible Preferred Stock and Common Stock are presented by the following table.
		Par value	Authorized No. of shares		30-Jun-13		30-Jun-12
	Series A Convertible Preferred Stock	$0.0001 per share		100,000		688		688
	Series B Convertible Preferred Stock	$0.0001 per share		62,500		9,938		9,938
	Common Stock	$0.0001 per share		20,000,000		1,696,813		717,103

WARRANTS

WARRANTS	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
WARRANTS	'
	NOTE 12 - WARRANTS
	On September 16, 2011, the Company and one of its convertible notes holders (“Note holder”), entered into an Amendment Agreement, pursuant to which (1) the fixed Conversion Price of certain convertible notes dated approximately March 2009, June 2011, July 2011 and August 2011” and (2) Exercise Price of attached Warrants have been adjusted to $0.0002. The maturity dates of those convertible notes have been extended for two years from their original maturity dates. The maturity dates of attached warrants have been extended for five years from their original maturity dates.
	On April 23, 2012, the Company and the Note holder entered into another Amendment Agreement, which further clarified scope covered by the Amendment Agreement dated September 16, 2011 to include convertible notes and warrants issued in September 2011 in the Amendment Agreement.
	In addition, based on certain term included in the related Security Purchase Agreement, the conversion price of all convertible notes and the exercise price of all warrants issued prior to September 16, 2011 should be reduced to $0.0002.
	As a result of the two Amendment Agreements and certain term of related Security Purchase Agreement, (1) the conversion price of all convertible notes and (2) the exercise price of attached warrants, which were dated on or before September 16, 2011 has been changed to $0.0002. The maturity dates of convertible notes have been extended for two years from their original maturity dates and maturity dates of attached warrants have been extended for five years from original maturity dates.
	During fiscal year ended June 30, 2012, together with the sale of convertible promissory notes discussed in Note 8, the Company issued warrants to purchase 77,469 shares of the Company’s common stock. The warrants are exercisable over five (5) years at an weighted average exercise price of $ 0.0002 - $0.0018 per share.
	During the year ended June 30, 2012, a shareholder agreed to forgive warrants to purchase 43,258 shares of common stock. Fair market value of warrants forgiven classified as derivative liability totaled $782,136 was recorded as additional paid-in capital.
	During the year ended June 30, 2013, investors agreed to forgive warrants to purchase 224,378 shares of common stock. Fair market value of warrants forgiven classified as derivative liability totaled $403,417 was recorded as additional paid-in capital.
	On March 4, 2013, two investors exercised warrants to purchase 1,477 shares of common stocks on cashless basis. Resulting from their conversion, the Company issued 1,349 shares of common stocks to them.
	The following table summarizes the movement of warrants:
		Number of shares
		Prior to Reverse Stock Split			After Reverse Stock Split			Weighted average exercise price
	Outstanding at June 30, 2011		112,314,527			140,393			0.0091
	Granted		61,975,486			77,469			0.0002
	Exercised		-			-			-
	Forgiveness		(34,606,250	)		(43,258	)		0.0002-
	Outstanding at June 30, 2012		139,683,763			174,605			0.0002
	Granted		41,000,000			51,250			0.0014
	Exercised		1,181,707			1,477			0.0002
	Forgiven		179,502,056			224,378			0.0002
	Outstanding at June 30, 2013		-			-			-

DERIVATIVE_LIABILITY_AND_FAIR_

DERIVATIVE LIABILITY AND FAIR VALUE	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
DERIVATIVE LIABILITY AND FAIR VALUE	'
	NOTE 13 - DERIVATIVE LIABILITY AND FAIR VALUE
	The Company has evaluated the application of ASC 815 Derivatives and Hedging (formerly SFAS No. 133) and ASC 815-40-25 to the Warrants to purchase common stock issued with the Convertible Notes and service agreements. Based on the guidance in ASC 815 and ASC 815-40-25, the Company concluded these instruments were required to be accounted for as derivatives due to the down round protection feature on the conversion price and the exercise price. The Company records the fair value of these derivatives on its balance sheet at fair value with changes in the values of these derivatives reflected in the statements of operations as “Gain (loss) on derivative liabilities.” These derivative instruments are not designated as hedging instruments under ASC 815 and are disclosed on the balance sheet under Derivative Liabilities.
	The Company accounted for the issuance of the convertible debentures in accordance with ASC 815” Derivatives and Hedging.” The debentures are convertible into an indeterminate number of shares for which the Company cannot determine if it has sufficient authorized shares to settle the transaction with.  Accordingly, the embedded conversion option is a derivative liability and is marked to market through earnings at the end of each reporting period.
	The gross proceed from the sale of the debentures are recorded net of a discount of related to the conversion feature of the embedded conversion option.  When the fair value of conversion options is in excess of the debt discount the amount has been included as a component of interest expense in the statement of operations. During the year ended June 30, 2013 and 2012, the Company recorded $261,230 and $637,600, respectively of interest expense relating to the excess fair value of the conversion option over the face value of the debentures.
	The fair value of the Warrants underlying the promissory notes issued at the time of their issuance was calculated pursuant to the Black-Scholes option pricing model. The fair value was recorded as a reduction to the promissory notes payable and was charged to operations as interest expense in accordance with effective interest method within the period of the promissory notes. Significant assumptions used in calculating fair value of outstanding warrants are as follows.
			Risk-free
	Expected	Expected	rate of	Expected term	Exercise	Underlying
	dividend	volatility	interest	(year)	price	Number of shares
	-	223.68% - 409.94%	0.07 %/ 1 year	As set forth by each promissory note agreement	between $ 0.0002 to $ 0.0018 per share	As set forth by each promissory note agreement
			0.35 %/ 2 years
			0.5 %/ 3 years

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
RELATED PARTY TRANSACTIONS	'
	NOTE 14 - RELATED PARTY TRANSACTIONS
	During the fiscal years ended June 30, 2013 and 2012, the Company issued various convertible notes to certain shareholders (see Note 9) and obtained a credit line from a shareholder (see Note 8).
	During the fiscal year ended June 30, 2012, the Company paid $ 20,000 to a shareholder for consulting service provided.
	Interest expenses to shareholder loans were $72,349 and $34,460 for the years ended June 30, 2013 and 2012, respectively, zero amount was paid during the years ended June 30, 2013 and 2012.
	On June 14, 2013, the Company issued a $29,000 promissory note to a family member of the Company’s CEO. The note is non-interest bearing and due on June 13, 2014. The note was converted to 36,250 shares of common stock on February 5, 2014.

INCOME_TAX

INCOME TAX	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
INCOME TAX	'
	NOTE 15 – INCOME TAX
	The reconciliation of income tax benefit at the U.S. statutory rate of 34% for the years ended June 30, 2013 and 2012 to the Company’s effective tax rate is as follows:
		Year ended June 30,
		2013			2012
	U.S. federal statutory rate		(34.0	) %		(34.0	) %
	State income tax, net of federal benefit		(9.99	) %		(9.99	) %
	Change in valuation allowance		43.99	%		43.99	%
	Income tax provision (benefit)		0	%		0	%
	The benefit for income tax is summarized as follows:
			Year ended June 30,
			2013			2012
	Current	$	-		$	-
	Deferred		(563,322	)		(794,589	)
	State and local:
	Current		-			-
	Deferred		(165,517	)		(233,468	)
	Change in valuation allowance		728,839			1,028,057
	Income tax provision (benefit)	$	-		$	-
	The tax effects of temporary differences that give rise to the Company’s net deferred tax liability as of June 30, 2013 and 2012 are as follows:
			Year ended June 30,
			2013			2012
	Net operating losses carried forward	$	728,839		$	4,117,146
	Less: valuation allowance		(728,839	)		(4,117,146	)
	Deferred tax assets	$	-		$	-
	As of June 30, 2013, the Company had approximately $ 9 million of federal and state net operating loss carryovers (“NOLs”) which begin to expire in 2028. Utilization of the NOLs may be subject to limitation under the Internal Revenue Code Section 382 should there be a greater than 50% ownership change as determined under regulations.
	In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against the entire deferred tax asset relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized.
	The Company files U.S. federal and states of Pennsylvania tax returns that are subject to audit by tax authorities beginning with the year ended June 30, 2008.The Company’s policy is to classify assessments, if any, for tax and related interest and penalties as tax expense.

CONCENTRATION_AND_CREDIT_RISK

CONCENTRATION AND CREDIT RISK	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
CONCENTRATION AND CREDIT RISK	'
	NOTE 16 - CONCENTRATION AND CREDIT RISK
	During the fiscal year ended June 30, 2012, one customer accounted for $ 338,000 of the total sales or approximately 71 % of the Company’s revenue.
	During the fiscal year ended June 30, 2013, sales to one customer accounted for approximately 19% of the Company’s revenue.
	The Company had only one supplier during the years ended June 30, 2013 and 2012, respectively.

SUBSEQUENT_EVENT

SUBSEQUENT EVENT	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
SUBSEQUENT EVENT	'
	NOTE 17 – SUBSEQUENT EVENT
	On August 14, 2013, the Company issued 9,086 restricted common shares to various investors for $ 16,400.
	On December 31, 2013, the Company issued 318,467 shares of common stock for conversion of $50,955 of convertible notes.
	On December 15, 2013, the Company entered into a Global Settlement Agreement (the “Agreement”). Pursuant to the term of a Global Settlement Agreement (“GSA”) dated December 11, 2013 among the Company, Biotech and the management team, as defined:
	1.	Biotech forgave any outstanding borrowings of the Company under the Credit Line referred to in Note 7 for no consideration.
	2.	Outstanding convertible notes aggregating $314,819 were converted into 2,123,930 shares of the Company’s common stock.
	3.	The management team agreed to forfeit its rights to future anti-dilution of its ownership position in exchange for 1,493,669 shares of the Company’s common stock.
	Both parties also agreed on the following terms: 1) the management team agreed to modify its September 19, 2011 agreement with the Company giving up all anti-dilution rights, 2) the Company agreed to take steps to increase the number of authorized shares to accommodate the debt conversions and would complete a reverse split of its shares, 3) The Company would file a registration statement with the SEC, and 4) the Company would continue to file past due periodic reports with the SEC on Forms 10-Q and 10-K in order to return the Company to full reporting status, a process that is already well underway.
	On February 5, 2014, the Company issued 113,931 shares of common stock to two investors for $52,500.
	On February 5, 2014 the Company issued 50,000 shares of common stock to a shareholder as compensation of consulting services provided to the Company.
	On February 5, 2014, the Company issued 36,250 shares of common stock to a related note holder as repayment of promissory note of $29,000, which was dated June 14, 2013.
	On January 13, 2014, the Company filed an Amendment to its Articles of Incorporation (the "Amendment") with the Nevada Secretary of State, effecting the increase of its authorized number of shares of Common Stock. This amendment to the Company’s Articles of Incorporation increased the number of the Company’s authorized shares of common stock, par value $0.001 per share, from 1,400,000,000 to 16,000,000,000.
	On February 14, 2014, the Company filed a Certificate of Change (the “Certificate”), pursuant to Nevada Revised Statutes (the “NRS”) Section 78.209 and the Company’s Reverse Stock Split of its Preferred Series A stock, Preferred Series B stock, and Common Stock, all at the par value of $0.0001 per share, at a ratio of 1-for-800 (the “Reverse Stock Split”) took effective. No fractional shares issued, and no cash or other consideration will be paid. Instead, the Company issued one whole share of the post-Reverse Stock Split Common Stock to any stockholder who otherwise would have received a fractional share as a result of the Reverse Stock Split.
	As a result of the increase of Amendment increasing authorized number of common stocks and Reverse Stock Split, number of Series A Convertible Preferred Stock, Series B Convertible Preferred Stock and Common Stock are presented by the following table.
		Par value	Authorized No. of shares		30-Jun-13		30-Jun-12
	Series A Convertible Preferred Stock	$0.0001 per share		100,000		688		688
	Series B Convertible Preferred Stock	$0.0001 per share		62,500		9,938		9,938
	Common Stock	$0.0001 per share		20,000,000		1,696,813		717,103

SUMMARY_OF_ACCOUNTING_POLICIES1

SUMMARY OF ACCOUNTING POLICIES (Policies)	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
Reverse Split	'
	Reverse Split
	On February 14, 2014, the company filed a Certificate of Change with the State of Nevada to effect a 1-for-800 reverse stock split on the issued and outstanding preferred and common stock. All relevant information relating to numbers of shares, warrants and per share information have been retrospectively adjusted to reflect the reverse stock split for all periods presented.
Use of Estimates	'
	Use of Estimates
	The preparation of the financial statements in conformity with Generally Accepted Accounting Principles (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. These estimates and assumptions include the collectability of accounts receivable, deferred taxes and related valuation allowances and value of derivative financial instruments. Certain of our estimates, including evaluating the collectability of accounts receivable, could be affected by external conditions, including those unique to our industry, and general economic conditions. It is possible that these external factors could have an effect on our estimates that could cause actual results to differ from our estimates. We re-evaluate all of our accounting estimates at least quarterly based on these conditions and record adjustments when necessary.
Cash	'
	Cash
	The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash and cash equivalents.
Accounts receivable and allowance for doubtful accounts receivable	'
	Accounts receivable and allowance for doubtful accounts receivable
	We have a policy of reserving for uncollectible accounts based on our best estimate of the amount of probable credit losses in our existing accounts receivable. We extend credit to our customers based on an evaluation of their financial condition and other factors. We generally do not require collateral or other security to support accounts receivable. We perform ongoing credit evaluations of our customers and maintain an allowance for potential bad debts if required.  We determine whether an allowance for doubtful accounts is required by evaluating specific accounts where information indicates the customers may have an inability to meet financial obligations. In these cases, we use assumptions and judgment, based on the best available facts and circumstances, to record a specific allowance for those customers against amounts due to reduce the receivable to the amount expected to be collected. These specific allowances are re-evaluated and adjusted as additional information is received. The amounts calculated are analyzed to determine the total amount of the allowance. We may also record a general allowance as necessary.  Direct write-offs are taken in the period when we have exhausted our efforts to collect overdue and unpaid receivables or otherwise evaluate other circumstances that indicate that we should abandon such efforts.
Inventory	'
	Inventory
	The Company values inventory, consisting of purchased products, at the lower of cost or market. Cost is determined on the first-in and first-out (“FIFO”) method. The Company regularly reviews its inventories on hand and, when necessary, records a provision for excess or obsolete inventories based primarily on current selling price and spot market prices. The Company determined that there was no inventory obsolescence as of June 30, 2013 and 2012.
Property and equipment	'
	Property and equipment
	Property and equipment includes furniture and fixtures and office equipment which are recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation of furniture and fixtures and office equipment is computed by the straight-line method (after taking into account their respective estimated residual values) over their estimated useful life of seven (7) and five (5) years, respectively. Upon sale or retirement of office equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in statements of operations.
Patent	'
	Patent
	The Company has adopted the guidelines as set out in section 330-30-35-6 of the FASB Accounting Standards Codification (“ASC”) for patent costs. Under the requirements as set out, the Company capitalizes and amortizes patent costs associated with the licensed product the Company intends to sell pursuant to the Purchase Agreement and the Patent Assignment Agreements, entered into on July 10, 2008 and effective July 30, 2008, over their estimated useful life. From July 30, 2008 to March 31, 2011, the patent cost was amortized over the period of six years. The company changed the estimated useful life of patent from six years to twenty years. From April 1, 2011, the unamortized balance of patent costs will be amortized over the remaining period of useful life. The costs of defending and maintaining patents are expensed as incurred. Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts.
Impairment of long-lived assets	'
	Impairment of long-lived assets
	The Company follows section 360-10-05-4 of the FASB ASC for its long-lived assets. The Company’s reviews it long-lived assets, which include property and equipment, and patent, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
	The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets. Fair value is generally determined using the asset’s expected future undiscounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated or amortized over the newly determined remaining estimated useful lives. The Company determined that there were no impairments of long-lived assets as of June 30, 2013 and 2012.
Convertible instruments and derivative financial instruments	'
	Convertible instruments and derivative financial instruments
	The Company evaluates its convertible debt, options, warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with paragraph 810-10-05-4 of the FASB ASC and paragraph 815-40-25 of the FASB ASC. The result of this accounting treatment is that the fair value of the embedded derivative is marked-to-market each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the Statement of Operations as other income or expense. Upon conversion, exercise or cancellation of a derivative instrument, the instrument is marked to fair value at the conversion date and then the related fair value is reclassified to equity.
	In circumstances where the embedded conversion option in a convertible instrument is required to be bifurcated and there are also other embedded derivative instruments in the convertible instrument that are required to be bifurcated, the bifurcated derivative instruments are accounted for as a single, compound derivative instrument.
	The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. Equity instruments that are initially classified as equity that become subject to reclassification are reclassified to liability at the fair value of the instrument on the reclassification date. Derivative instrument liabilities will be classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument is expected within 12 months of the balance sheet date.
	On January 1, 2009, the Company adopted Section 815-40-15 of the FASB ASC (“Section 815-40-15”) to determine whether an instrument (or an embedded feature) is indexed to the Company’s own stock. Section 815-40-15 provides that an entity should use a two-step approach to evaluate whether an equity-linked financial instrument (or embedded feature) is indexed to its own stock, including evaluating the instrument’s contingent exercise and settlement provisions. The adoption of Section 815-40-15 has affected the accounting for (i) certain freestanding warrants that contain exercise price adjustment features and (ii) convertible bonds issued by foreign subsidiaries with a strike price denominated in a foreign currency.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	The Company follows paragraph 825-10-50-10 of the FASB ASC for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB ASC (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value pursuant to GAAP and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:
	Level 1   Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
	Level 2   Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
	Level 3   Pricing inputs that are generally observable inputs and not corroborated by market data.
	The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, inventory, prepaid expenses, accounts payable, deferred revenues and accrued liabilities, approximate their fair values because of the short maturity of these instruments. The Company’s convertible notes payable approximate the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at June 30, 2013 and 2012.
	The derivative liability which consists of embedded conversion feature and warrants issued in connection with our convertible debt, classified as a level 3 liability, are the only financial liability measured at fair value on a recurring basis
Income Taxes	'
	Income Taxes
	The Company accounts for income taxes under the provisions of FASB ASC Topic 740, “Income Tax,” which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the consolidated financial statements or tax returns. Deferred tax assets and liabilities are recognized for the future tax consequence attributable to the difference between the tax bases of assets and liabilities and their reported amounts in the financial statements. Deferred tax assets and liabilities are measured using the enacted tax rate expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company establishes a valuation when it is more likely than not that the assets will not be recovered.
	ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.
Revenue Recognition	'
	Revenue Recognition
	The Company’s revenues are derived principally from utilizing new technology in the medical alarm industry to provide 24-hour personal response monitoring services and related products to subscribers with medical or age-related conditions. The Company applies paragraph 605-10-S99-1 of the FASB ASC for revenue recognition. The Company will recognize revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when it has persuasive evidence of an arrangement that the services have been rendered to the customer, the sales price is fixed or determinable, and collectability is reasonably assured.
	All revenues from subscription arrangements are recognized ratably over the term of such arrangements. The excess of amounts received over the income recognized is recorded as deferred revenue on the consolidated balance sheet.
Shipping and handling costs	'
	Shipping and handling costs
	The Company accounts for shipping and handling fees in accordance with paragraph 605-45-45-19 of the FASB ASC. While amounts charged to customers for shipping products are included in revenues, the related costs are classified in cost of goods sold as incurred.
Stock-based compensation	'
	Stock-based compensation
	We recognize compensation expense for stock-based compensation in accordance with ASC Topic 718. For employee stock-based awards, we calculate the fair value of the award on the date of grant using the Black-Scholes method for stock options and the quoted price of our common stock for unrestricted shares; the expense is recognized over the service period for awards expected to vest. For non-employee stock-based awards, we calculate the fair value of the award on the date of grant in the same manner as employee awards. However, the awards are revalued at the end of each reporting period and the pro rata compensation expense is adjusted accordingly until such time the nonemployee award is fully vested, at which time the total compensation recognized to date equals the fair value of the stock-based award as calculated on the measurement date, which is the date at which the award recipient’s performance is complete. The estimation of stock-based awards that will ultimately vest requires judgment, and to the extent actual results or updated estimates differ from original estimates, such amounts are recorded as a cumulative adjustment in the period estimates are revised. We consider many factors when estimating expected forfeitures, including types of awards, employee class, and historical experience.
	The Black-Scholes option valuation model is used to estimate the fair value of the warrants or options granted. The model includes subjective input assumptions that can materially affect the fair value estimates. The model was developed for use in estimating the fair value of traded options or warrants. The expected volatility is estimated based on the most recent historical period of time equal to the weighted average life of the warrants or options granted.
Net loss per common share	'
	Net loss per common share
	Net loss per common share is computed pursuant to section 260-10-45 of the FASB ASC. Basic net loss per common share is computed by taking net loss divided by the weighted average number of common shares outstanding for the period. Diluted net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through stock options, warrants, and convertible debt. These potential shares of common stock were not included as they were anti-dilutive.
Commitments and contingencies	'
	Commitments and contingencies
	The Company follows subtopic 450-20 of the FASB ASC to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.
Cash flows reporting	'
	Cash flows reporting
	The Company adopted paragraph 230-10-45-24 of the FASB ASC for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by paragraph 230-10-45-25 of the FASB ASC to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.
Subsequent events	'
	Subsequent events
	The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements are issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.
Recently Accounting Pronouncements	'
	Recently Accounting Pronouncements
	In March 2013, the FASB issued Accounting Standards Update No. 2013-05, Foreign Currency Matters, (Topic 830): Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity (ASU 2013-05), to resolve a diversity in accounting for the cumulative translation adjustment of foreign currency upon derecognition of a foreign subsidiary or group of assets. ASU 2013-05 requires the parent to apply the guidance in Subtopic 830-30 to release any related cumulative translation adjustment into net income when a reporting entity (parent) ceases to have a controlling financial interest in a subsidiary or group of assets within a foreign entity. Accordingly, the cumulative translation adjustment should be released into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided. Further, ASU 2013-05 clarified that the parent should apply the guidance in subtopic 810-10 if there is a sale of an investment in a foreign entity, including both (1) events that result in the loss of a controlling financial interest in a foreign entity and (2) events that result in an acquirer obtaining control of an acquiree in which it held an equity interest immediately before the acquisition date. Accordingly, the cumulative translation adjustment should be released into net income upon the occurrence of those events. ASU 2013-05 is effective prospectively for the Company in its first quarter of fiscal 2014, with early adoption permitted. The Company does not expect ASU 2013-05 to have a significant impact on its consolidated results of operations and financial condition.
	In July 2013, the FASB issued Accounting Standards Update No. 2013-11, Income Taxes (Topic 740)(ASU 2013-11). The amendments in this update provide guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, similar tax loss, or tax credit carryforward exists. These amendments provide that an unrecognized tax benefit, or a portion thereof, should be presented in the financial statements as a reduction of a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except to the extent that a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date to settle any additional income taxes that would result from disallowance of a tax position, or the tax law does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, then the unrecognized tax benefit should be presented as a liability. The amendments in this update are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Early adoption is permitted. The Company does not expect ASU 2013-11 to have a significant impact on its consolidated results of operations and financial condition.
	Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s consolidated financial statements upon adoption.

PATENT_Tables

PATENT (Tables)	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
Patent, stated at cost, less accumulated amortization consisted of the following	'
		June 30, 2013			June 30, 2011
	Patent	$	2,500,000		$	2,500,000
	Less: accumulated amortization		(1,322,462	)		(1,243,959	)
		$	1,177,538		$	1,256,041

CONVERTIBLE_NOTES_PAYABLE_Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
The following table summarizes the convertible promissory notes	'
	Balance at June 30, 2011		247,598
	Convertible notes issued		222,208
	Convertible notes converted		-65,945
	Forgiveness of convertible notes		-56,251
	Total		347,610
	Less: debt discount		-151,287
	Balance at June 30, 2012		196,323
	Balance at June 30, 2012	$	347,610
	Convertible notes issued		58,000
	Convertible notes converted		-64,883
	Total		340,727
	Less: debt discount		-61,232
	Balance at June 30, 2013	$	279,495

COMMON_STOCK_Tables

COMMON STOCK (Tables)	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
Common stock table	'
		Par value	Authorized No. of shares		30-Jun-13		30-Jun-12
	Series A Convertible Preferred Stock	$0.0001 per share		100,000		688		688
	Series B Convertible Preferred Stock	$0.0001 per share		62,500		9,938		9,938
	Common Stock	$0.0001 per share		20,000,000		1,696,813		717,103

WARRANTS_Tables

WARRANTS (Tables)	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
The following table summarizes the movement of warrants	'
		Number of shares
		Prior to Reverse Stock Split			After Reverse Stock Split			Weighted average exercise price
	Outstanding at June 30, 2011		112,314,527			140,393			0.0091
	Granted		61,975,486			77,469			0.0002
	Exercised		-			-			-
	Forgiveness		(34,606,250	)		(43,258	)		0.0002-
	Outstanding at June 30, 2012		139,683,763			174,605			0.0002
	Granted		41,000,000			51,250			0.0014
	Exercised		1,181,707			1,477			0.0002
	Forgiven		179,502,056			224,378			0.0002
	Outstanding at June 30, 2013		-			-			-

DERIVATIVE_LIABILITY_AND_FAIR_1

DERIVATIVE LIABILITY AND FAIR VALUE (Tables)	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
The fair value of the Warrants	'
			Risk-free
	Expected	Expected	rate of	Expected term	Exercise	Underlying
	dividend	volatility	interest	(year)	price	Number of shares
	-	223.68% - 409.94%	0.07 %/ 1 year	As set forth by each promissory note agreement	between $ 0.0002 to $ 0.0018 per share	As set forth by each promissory note agreement
			0.35 %/ 2 years
			0.5 %/ 3 years

INCOME_TAX_Tables

INCOME TAX (Tables)	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
The reconciliation of income tax benefit	'
		Year ended June 30,
		2013			2012
	U.S. federal statutory rate		(34.0	) %		(34.0	) %
	State income tax, net of federal benefit		(9.99	) %		(9.99	) %
	Change in valuation allowance		43.99	%		43.99	%
	Income tax provision (benefit)		0	%		0	%
The benefit for income tax is summarized as follows	'
			Year ended June 30,
			2013			2012
	Current	$	-		$	-
	Deferred		(563,322	)		(794,589	)
	State and local:
	Current		-			-
	Deferred		(165,517	)		(233,468	)
	Change in valuation allowance		728,839			1,028,057
	Income tax provision (benefit)	$	-		$	-
The tax effects of temporary differences	'
			Year ended June 30,
			2013			2012
	Net operating losses carried forward	$	728,839		$	4,117,146
	Less: valuation allowance		(728,839	)		(4,117,146	)
	Deferred tax assets	$	-		$	-

SUBSEQUENT_EVENT_Tables

SUBSEQUENT EVENT (Tables)	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
As a result of the increase of Amendment increasing authorized number of common stocks	'
		Par value	Authorized No. of shares		30-Jun-13		30-Jun-12
	Series A Convertible Preferred Stock	$0.0001 per share		100,000		688		688
	Series B Convertible Preferred Stock	$0.0001 per share		62,500		9,938		9,938
	Common Stock	$0.0001 per share		20,000,000		1,696,813		717,103

NATURE_OF_OPERATIONS_Details_N

NATURE OF OPERATIONS (Details Narrative)	Jun. 24, 2008
Notes to Financial Statements	'
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	30,000,000

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	Jun. 30, 2013
Notes to Financial Statements	'
Working capital deficit	$3,122,979
Stockholders' deficit	$5,338,066

LOAN_RECEIVABLE_Details_Narrat

LOAN RECEIVABLE (Details Narrative) (USD $)	12 Months Ended
	Jun. 30, 2012	Aug. 16, 2012	Jan. 05, 2012
Notes to Financial Statements	'	'	'
Agreed to lend to First Fitness	'	'	$200,000
Company loaned to First Fitness	140,000	'	'
First Fitness pays the Company repayment	'	60,000	'
Company received	'	60,000	'
Bad debt expense	$80,000	'	'

PATENT_Details_Narrative

PATENT (Details Narrative) (USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Notes to Financial Statements	'	'
Company is obligated to pay the seller	'	$2,500,000
Amortization of patent aggregated	$78,503	$78,503

CREDIT_LINE_RELATED_PARTY_Deta

CREDIT LINE b RELATED PARTY (Details Narrative) (USD $)	Jun. 30, 2013	Jun. 30, 2012	18-May-12	Jan. 06, 2012
Notes to Financial Statements	'	'	'	'
Line of credit to borrow	'	'	'	$500,000
Credit line was increase	'	'	750,000	'
Credit line amount	$618,844	$629,594	'	'

CONVERTIBLE_NOTES_PAYABLE_Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) (USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Notes to Financial Statements	'	'
Issued promissory convertible notes to existing shareholders for total amount	'	$217,208
For new investor	'	5,000
Fixed conversion price	$0.00	$0.00
Subscriber a warrant to purchase	'	75,945
Common stock to existing shareholders and a new investor	'	1,524
Warrant exercise price	'	$0.00
Company issued convertible notes	58,000	'
Issued warrants to purchase	51,250	'
Exercise price	$0	'
Convertible notes with total face amount	64,883	'
Converted shares of common stock	$354,893	'

COMMON_STOCK_Details_Narrative

COMMON STOCK (Details Narrative) (USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jan. 13, 2014
Notes to Financial Statements	'	'	'
Common stock shares issued	'	37,750	'
Services valued at	'	$126,600	'
Principal amount	'	65,945	'
Shares of common stock	'	212,885	'
Cash	291,751	'	'
Issued shares of common stocks	$1,349	'	'
Par value	'	'	$0.00
Authorized shares of common stock	'	'	1,400,000,000
Common stock shares issued	'	'	16,000,000,000

WARRANTS_Details_Narrative

WARRANTS (Details Narrative) (USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Mar. 04, 2013
Notes to Financial Statements	'	'	'
Weighted average exercise price	'	$0.00	'
Warrants to purchase	'	$43,258	'
Additional paid-in capital	'	782,136	'
Warrants to purchase	224,378	'	'
Additional paid-in capital	403,417	'	'
Warrants to purchase	'	'	1,477
Issued shares of common stocks	'	'	$1,349

DERIVATIVE_LIABILITY_AND_FAIR_2

DERIVATIVE LIABILITY AND FAIR VALUE (Details Narrative) (USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Notes to Financial Statements	'	'
Iinterest expense relating to the excess fair value	$261,230	'
Iinterest expense relating to the excess fair value	'	$637,600

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 14, 2013
Notes to Financial Statements	'	'	'
Consulting service provided	'	$20,000	'
Interest expenses to shareholder loans	72,349	'	'
Interest expenses to shareholder loans	'	34,460	'
Company issued a promissory note to a family member	'	'	29,000
Converted to shares of common stock	'	'	$36,250

INCOME_TAX_Details_Narrative

INCOME TAX (Details Narrative) (USD $)	Jun. 30, 2013
Notes to Financial Statements	'
Net operating loss	$9

CONCENTRATION_AND_CREDIT_RISK_

CONCENTRATION AND CREDIT RISK (Details Narrative) (USD $)	12 Months Ended
	Jun. 30, 2012
Notes to Financial Statements	'
One customer accounted	$338,000

SUBSEQUENT_EVENT_Details_Narra

SUBSEQUENT EVENT (Details Narrative) (USD $)	Feb. 14, 2014	Feb. 05, 2014	Jan. 13, 2014	Dec. 31, 2013	Aug. 14, 2013
Notes to Financial Statements	'	'	'	'	'
Issued restricted common	'	'	'	'	9,086
Various investors for	'	'	'	'	$16,400
Issued shares of common stock	'	'	'	318,467	'
Convertible notes	'	'	'	50,955	'
Outstanding convertible notes aggregating	'	'	'	314,819	'
Outstanding shares	'	'	'	2,123,930	'
Shares of common stock	'	113,931	'	'	'
Common stock investors	'	$52,500	'	'	'
Common stock, per share	'	'	$0.00	'	'
Authorized shares of common stock	'	'	16,000,000,000	'	'
Per share	$0.00	'	'	'	'