Wearable Health Solutions (WHSI) 10-Q 6 May 14 2013 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	6 Months Ended
	Dec. 31, 2012	Apr. 30, 2014
Document And Entity Information	'	'
Entity Registrant Name	'MEDICAL ALARM CONCEPTS HOLDINGS INC	'
Entity Central Index Key	'0001443089	'
Document Type	'10-Q	'
Document Period End Date	31-Dec-12	'
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	'Q2	'
Document Fiscal Year Focus	'2013	'

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2012	Jun. 30, 2012
CURRENT ASSETS	'	'
Cash	'	$20,577
Accounts receivable	29,077	815
Inventory	35,545	52,042
Loan receivable	'	60,000
Total current assets	64,622	133,434
NON-CURRENT ASSETS	'	'
Property and equipment, net	8,339	10,964
Intangible assets, net	1,216,790	1,256,041
Total non-current assets	1,225,129	1,267,005
Total assets	1,289,751	1,400,439
CURRENT LIABILITIES	'	'
Derivative liability	3,488,569	8,043,577
Accounts payable	115,044	122,972
Deferred revenue	135,484	68,148
Credit line payable - related party	618,844	629,594
Accured expenses and other current liabilities	160,663	87,572
Total current liabilities	4,518,604	8,951,863
NON-CURRENT LIABILITIES	'	'
Patent payable	2,500,000	2,500,000
Convertible notes payable, net of discount	228,557	196,323
Total non-current liabilities	2,728,557	2,696,323
Total liabilities	7,247,161	11,648,186
STOCKHOLDERS' DEFICIT	'	'
Common stock: $0.0001 par value; 20,000,000 shares authorized 942,068 shares and 717,103 shares issued and outstanding on December 31, 2012 and June 30, 2012, respectively	94	72
Additional paid-in capital	8,319,770	7,407,291
Accumulated deficit	-14,277,274	-17,655,111
Total stockholders' deficit	-5,957,410	-10,247,747
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	1,289,751	1,400,439
Series A Convertible Preferred Stock	'	'
STOCKHOLDERS' DEFICIT	'	'
Series A Convertible Preferred Stock: $0.0001 par value; 100,000 shares authorized; 688 shares issued and outstanding as of December 31, 2012 and June 30, 2012, respectively Series B Convertible Preferred Stock: $0.0001 par value; 62,500 shares authorized; 9,938 shares issued and outstanding as of December 31, 2012 and June 30, 2012, respectively	'	'
Series B Convertible Preferred Stock	'	'
STOCKHOLDERS' DEFICIT	'	'
Series A Convertible Preferred Stock: $0.0001 par value; 100,000 shares authorized; 688 shares issued and outstanding as of December 31, 2012 and June 30, 2012, respectively Series B Convertible Preferred Stock: $0.0001 par value; 62,500 shares authorized; 9,938 shares issued and outstanding as of December 31, 2012 and June 30, 2012, respectively	$1	$1

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2012	Jun. 30, 2012
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	942,068	717,103
Common stock, shares outstanding	942,068	717,103
Series A Convertible Preferred Stock	'	'
Convertible Preferred Stock, par value	$0.00	$0.00
Convertible Preferred Stock, shares authorized	100,000	100,000
Convertible Preferred Stock, shares issued	688	688
Convertible Preferred Stock, shares outstanding	688	688
Series B Convertible Preferred Stock	'	'
Convertible Preferred Stock, par value	$0.00	$0.00
Convertible Preferred Stock, shares authorized	62,500	62,500
Convertible Preferred Stock, shares issued	9,938	9,938
Convertible Preferred Stock, shares outstanding	9,938	9,938

Statements_of_Operations_Unaud

Statements of Operations (Unaudited) (USD $)	3 Months Ended		6 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011
Income Statement [Abstract]	'	'	'	'
Revenue	$140,713	$79,546	$285,365	$117,661
Cost of revenue	74,434	36,869	143,954	49,727
Gross profit	66,279	42,677	141,411	67,934
Operating expenses	'	'	'	'
Selling expense	63,131	3,695	104,445	30,549
General and administrative	106,961	94,029	265,639	391,340
Total operating expenses	170,092	97,724	370,084	421,889
Loss from operations	-103,813	-55,047	-228,673	-353,955
Other (income) expense	'	'	'	'
Change in fair value of derivative instrument	-3,764,812	-27,295,815	-3,966,120	-31,456,974
Gain on debt extinguishment	297,017	80,260	384,881	805,666
Interest expense	'	'	'	-128,362
Gain on sale of subscriber accounts	-9,454	'	-25,271	'
Total other (income) loss	-3,477,249	27,376,075	-3,606,510	32,134,278
Income (Loss) before income tax	3,373,436	-27,431,122	3,377,837	-32,488,233
Income tax provision	'	'	'	'
Net income (loss)	$3,373,436	($27,431,122)	$3,377,837	($32,488,233)
Net loss per common share - basic and diluted	$3.82	($54.09)	$3.98	($66.74)
Weighted average number of common shares - basic and diluted	881,997	507,131	849,450	486,799

Statements_of_Cash_Flows_Unaud

Statements of Cash Flows (Unaudited) (USD $)	6 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net income (loss)	$3,377,837	($32,488,233)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Common stock issued for services	28,267	23,946
Change in fair value of derivative instrument	-3,966,120	31,456,974
Gain on extinguishment of debt	-25,272	0
Amortization of patent	39,251	39,252
Amortization of stock compensation expense	271,751	686,696
Depreciation	2,625	2,625
Change in operating assets and liabilities	'	'
Accounts receivable	-28,262	-2,226
Inventory	-16,497	-10,537
Accounts payable	-7,928	4,184
Accrued expenses	73,091	68,874
Deferred revenue	67,336	-24,700
Net Cash Used in Operating Activities	-150,927	-222,071
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Cash received from loan receivable	60,000	'
Proceeds from convertible notes	58,000	222,208
Proceeds from issuance of common stock, net of costs	23,100	'
Repayment of credit line - related party	-10,750	'
Net Cash Provided By Financing Activities	130,350	222,208
NET INCREASE (DECREASE) IN CASH	-20,577	137
CASH AT BEGINNING OF PERIOD	20,577	22
CASH AT END OF PERIOD	'	159
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION	'	'
Cash paid for interest expense	75,000	111,000
Cash paid for income taxes	'	'
Conversion of convertible notes to common stock	36,238	3,720
Derivative liability classified to additional paid-in capital upon conversion of related convertible notes	642,372	8,178
Derivative liability classified to additional paid-in capital upon forgiveness of warrants	$182,475	'

NATURE_OF_OPERATIONS

NATURE OF OPERATIONS	6 Months Ended
	Dec. 31, 2012
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
NATURE OF OPERATIONS	'
	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”).
	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	6 Months Ended
	Dec. 31, 2012
Accounting Policies [Abstract]	'
SUMMARY OF ACCOUNTING POLICIES	'
	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.
	These interim consolidated financial statements are unaudited. In the opinion of management, all adjustments (consisting solely of normal recurring adjustments) and disclosures necessary for a fair presentation of these interim consolidated financial statements have been included. The results reported in the consolidated financial statements for any interim periods are not necessarily indicative of the results that may be reported for the entire year or any other periods. (a) The consolidated balance sheet as of June 30, 2012, which was derived from audited financial statements, and (b) the unaudited interim consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and note disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. These unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and accompanying footnotes included in the Company’s Annual Report on Form 10-K for the year ended June 30, 2012.
	Certain amounts included in prior period financial statements have been reclassified to conform with current period 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 and 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 and deferred taxes and related valuation allowances. 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.
	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 December 31, 2012.
	Impairment of long-lived assets
	The Company follows section 360-10-05-4 of the FASB Accounting Standards Codification 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 impairment of long-lived assets as of December 31, 2012.
	Derivative warrant liability
	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 Accounting Standards Codification and paragraph 815-40-25 of the FASB Accounting Standards Codification. 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 Accounting Standards Codification (“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 certain freestanding warrants that contain exercise price adjustment features.
	Fair Value of Financial Instruments
	The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“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, 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 and patent 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 December 31, 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 Accounting Standards Codification 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 Accounting Standards Codification. 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.
	7
	MEDICAL ALARM CONCEPTS HOLDING, INC.
	NOTES TO FINANCIAL STATEMENTS
	(Unaudited)
	Net Loss per Common Share
	Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. 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.

GOING_CONCERN

GOING CONCERN	6 Months Ended
	Dec. 31, 2012
Notes to Financial Statements	'
GOING CONCERN	'
	3	GOING CONCERN
	These consolidated financial statements are presented on the basis that the Company 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, as of December 31, 2012, the Company has working capital deficit of $4,453,982; did not generate cash from its operations; had stockholders’ deficit of $5,957,410 and had operating loss for past three 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	6 Months Ended
	Dec. 31, 2012
Notes to Financial Statements	'
LOAN RECEIVABLE	'
	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 of a loan in total amount of $200,000. The maturity date of the loan is 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. On August 16, 2012, the Company and First Fitness entered into amendment agreement to financing and security agreement (“Termination 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 all remaining balance relating to the Financing agreement has been forgiven. The Company received $60,000 on August 16, 2012 and recorded bad debt expense of $80,000 in the quarter ended March 31, 2012.

PATENT

PATENT	6 Months Ended
	Dec. 31, 2012
Notes to Financial Statements	'
PATENT	'
	5	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. On March 29, 2014, this due date was extended to June 30, 2014.
	The patent is being amortized over its estimated useful life. During the year ended June 30, 2011, estimated useful life of the patent was changed from six years to twenty years due to change of accounting estimates. Amortization of patent aggregated $19,626 and $19,626 for the quarter ended December 31, 2012 and 2011 respectively.
	Patent, stated at cost, less accumulated amortization at December 31, 2012 and June 30, 2012, consisted of the following:
			31-Dec-12			30-Jun-12
	Patent		$	2,500,000		$	2,500,000
	Less: accumulated amortization			(1,283,210	)		(1,243,959	)
			$	1,216,790		$	1,256,041

CREDIT_LINE_RELATED_PARTY

CREDIT LINE - RELATED PARTY	6 Months Ended
	Dec. 31, 2012
Notes to Financial Statements	'
CREDIT LINE - RELATED PARTY	'
	6	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 is 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.

CONVERTIBLE_NOTES_PAYABLE

CONVERTIBLE NOTES PAYABLE	6 Months Ended
	Dec. 31, 2012
Notes to Financial Statements	'
CONVERTIBLE NOTES PAYABLE	'
	7	CONVERTIBLE NOTES PAYABLE
	During the six months ended December 31, 2012, the Company issued convertible notes for total amount of $58,000. The convertible notes are convertible into shares of the Company’s common stock at a fixed conversion price equal to the lesser of the fixed conversion price of $0.0014, or seventy five percent (75%) of the average of the closing bid price of the common stock as reported by Bloomberg LP for the principal market for the 5 trading days preceding the conversion date and due in November 15, 2014.
	During the six months ended December 31, 2012, convertible notes with total face amount of $36,238 were converted to 170,725 shares of common stock.
	The following table summarizes the convertible promissory notes movement:
	Balance at June 30, 2012		347,610
	Convertible notes issued		58,000
	Convertible notes converted		(36,238	)
	Total		369,372
	Less: debt discount		(140,815	)
	Balance at December 31, 2012		228,557

COMMON_STOCK

COMMON STOCK	6 Months Ended
	Dec. 31, 2012
Notes to Financial Statements	'
COMMON STOCK	'
	8	COMMON STOCK
	During the six months ended December 31, 2012, 192,100 shares of common stocks were issued to various investors resulting from their conversion of $36,238 convertible notes.
	During the six months ended December 31, 2012, 32,865 shares of common stocks were issued to various investors for $23,100 cash.
	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	31-Dec-12	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	942,068	717,103

WARRANTS

WARRANTS	6 Months Ended
	Dec. 31, 2012
Notes to Financial Statements	'
WARRANTS	'
	9	WARRANTS
	Stock warrant activities for the six months ended December 31, 2012 is summarized as follows:
	Number of shares
			Prior to Reverse Stock		After Reverse Stock		Weighted average exercise
			Split		Split		price
	Outstanding at June 30, 2012			139,683,763		174,605		0.0002
	Granted			41,000,000		51,250		0.0014
	Exercised			—
	Forgiven			60,825,660		76,032		0.0002
	Outstanding at December 31, 2012			119,858,103		149,823		0.0061
	On August 3, 2012, a related party agreed to forgive warrants to purchase 59,606,148 shares (prior to Reverse Stock Split) of common stock. The exercise of warrants forgiven ranged from $0.0002 to $ $0.0018 per share. Fair market value of warrants forgiven was classified as derivative liability totaled $178,816 and was recorded as additional paid-in capital.
	On August 3, 2012, an investor agreed to forgive warrants to purchase 1,219,512 shares (prior to Reverse Stock Split) of common stock. The exercise of warrants forgiven were $0.0002 per share. Fair market value of warrants forgiven was classified as derivative liability totaled $3,659 and was recorded as additional paid-in capital.

DERIVATIVE_WARRANT_LIABILITY_A

DERIVATIVE WARRANT LIABILITY AND FAIR VALUE	6 Months Ended
	Dec. 31, 2012
Notes to Financial Statements	'
DERIVATIVE WARRANT LIABILITY AND FAIR VALUE	'
	10	DERIVATIVE WARRANT 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 of $181,648 has been included as a component of interest expense in the statement of comprehensive loss. During the six months ended December 31, 2011, the Company recorded $31,456,974 into other expense, resulting from changes of fair value of derivative instrument; comparably during the same period of 2012, the Company recorded other income of $3,962,651.
	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.
	Expected	Expected	Risk-free rate	Expected term	Exercise price	Underlying Number
	dividend	volatility	of interest	(year)		of shares
	-	236.92% -	0.07%/1 year	As set forth by each promissory note agreement	between 0.0014 and $0.0002 per share	As set forth by each promissory note agreement
		409.94%	0.35%/2 years
			0.5%/3 years
	The Company accounts for the conversion of convertible debt when a conversion option has been bifurcated using the general extinguishment standards. The debt and equity linked derivatives are removed at their carrying amounts and the shares issued are measured at their then-current fair value, with any difference recorded as a gain or loss on extinguishment of the two separate accounting liabilities. During the three months ended December 31, 2012, the Company recognized a gain on extinguishment of $25,710 from the conversion of convertible debt with a bifurcated conversion option.

INCOME_TAX

INCOME TAX	6 Months Ended
	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'
INCOME TAX	'
	11	INCOME TAX
	The reconciliation of income tax benefit at the U.S. statutory rate of 34% for the six months ended December 31, 2012 and 2011 to the Company’s effective tax rate is as follows:
			Six months ended December 31,
			2012			2011
	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:
			Six months ended December 31,
			2012			2011
	Federal:
	Current		$	—		$	—
	Deferred			(139,510	)		(102,202	)
	State and local:
	Current			—			—
	Deferred			(40,991	)		(30,029	)
	Change in valuation allowance			180,502			132,231
	Income tax provision (benefit)		$	—		$	—
	As of December 31, 2012, the Company had approximately $9.6 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.

CONCENTRATIONS

CONCENTRATIONS	6 Months Ended
	Dec. 31, 2012
Notes to Financial Statements	'
CONCENTRATIONS	'
	12	CONCENTRATIONS
	The Company had only one supplier during the three months ended December 31, 2012 and 2011, respectively.

SUBSEQUENT_EVENT

SUBSEQUENT EVENT	6 Months Ended
	Dec. 31, 2012
Subsequent Events [Abstract]	'
SUBSEQUENT EVENT	'
	13	SUBSEQUENT EVENT
	In February 19, 2013 - The Company reached agreements with certain notes holders to cancel total 42,146 warrants.
	On March 4, 2013 - The Company issued 1,113 shares for the exercise of warrants. The shares have not been registered under the Securities Act and were not registered or qualified in any jurisdiction.
	On March 4, 2013 - The Company issued 5,281 common shares for conversion $845 convertible note dated June 8, 2011. The shares have not been registered under the Securities Act and were not registered or qualified in any jurisdiction.
	On March 4, 2013 - The Company issued 235 shares for the exercise of warrants relating to a warrant agreement entered into on June 8, 2011. The shares have not been registered under the Securities Act and were not registered or qualified in any jurisdiction.
	On March 4, 2013 - The Company issued 25,000 common shares for conversion of $4,000 of convertible debt. The shares have not been registered under the Securities Act and were not registered or qualified in any jurisdiction.
	On March 4, 2013 - The Company issued 3,521 common shares for conversion of debt relating to notes dated May 9, 2011. The shares have not been registered under the Securities Act and were not registered or qualified in any jurisdiction.
	On March 6, 2013 – The Company announced it has received an investment led by a strategic partner. Under the terms of the agreement the three investor groups purchased 716,024 restricted common shares for a price of $330,000. The company received gross proceeds of $330,000 as there were no sales commissions or brokerage fees paid to any party. Securities purchased in this Offering may not be transferred or resold except as permitted under The Securities Act of 1933, as amended, and applicable state securities laws, pursuant to registration or exemption therefrom. Securities purchased in this Offering will be legended to reflect the foregoing rights and obligations. The Securities Purchase Agreement contains customary representations and warranties and covenants of the Company and the Buyers. Pursuant to the terms of the Securities Purchase Agreement, the Company has agreed to provide customary indemnification to the Buyers, their affiliates and agents against certain liabilities.
	On April 3, 2013, the Company reached an agreement with the holder of its revolving credit line. The parties agreed it was in the best interest of both parties to cancel repayment of $236,397 of the balance of the revolving credit line carrying a percent simple annualized interest, due and payable on December 31, 2014.
	On May 17, 2013, as also disclosed in the Medical Alarm Concepts Holdings, Inc. (the “Company”) definitive Schedule 14C Information Statement dated May 17, 2013, a majority in interest of the Common Stock holders approved an amendment to its Articles of Incorporation. The amendment is effective upon the filing of the Amended and Restated Articles of Incorporation with the Nevada Secretary of State. On June 7, 2013, the Company filed an Amendment to its Articles of Incorporation (the “Amendment”) with the Nevada Secretary of State, affecting the increase of its authorized number of shares of Common Stock (the “Authorized Share Increase). 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 800,000,000 to 1,400,000,000.
	On May 28, 2013, the Company entered into an agreement with holders of its convertible debentures canceling all remanding warrants outstanding related to convertible notes dated March 2009 and all convertible notes dated at any time during 2011, 2012, or 2013. As of this date, all warrants outstanding have been cancelled.
	On June 6, 2013 and June 18, 2013 - The Company issued a total of 31,250 common shares for conversion of $5,000 of debt relating to notes dated July 27, 2011. The shares have not been registered under the Securities Act and were not registered or qualified in any jurisdiction.
	On June 24, 3013, the Company issued 86,250 shares for conversion of $13,800 of convertible notes. The shares have not been registered under the Security Act and were not registered or qualified in any jurisdiction.
	On August 14, 2013, the Company issued 9,086 restricted common shares to various investors for $13,050. Securities purchased in this offering may not be transferred or resold except as permitted under The Securities Act of 1933, as amended, and applicable state securities laws, pursuant to registration or exemption therefrom. Securities purchased in this Offering will be legended to reflect the foregoing rights and obligations. The Securities Purchase Agreement contains customary representations and warranties and covenants of the Company and the Buyers. Pursuant to the terms of the Securities Purchase Agreement, the Company has agreed to provide customary indemnification to the Buyers, their affiliates and agents against certain liabilities.
	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”) with the holder of its credit line and major shareholders. Under the terms of the agreement, all of the Company’s credit line and accrued interests on credit line were forgiven and all of the convertible debt would be converted to common shares, except for the balance of $25,908.07.
	In exchange for the credit line cancellation and the conversion of convertible debt, both parties 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 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 5, 2014, the Company issued 50,000 shares of common stocks to a shareholder as compensation of consulting services provided to the Company.
	On February 5, 2014, the Company issued 36,250 shares of common stocks to an investor as repayment of promissory note of $29,000, which was dated June 14, 2013.
	On February 5, 2014, the Company issued 1,493,669 shares of common stocks to the Company’s management and various assignees pursuant to Global Settlement Agreement.
	On February 06, 2014, the Company issued 2,123,930 shares of common stocks to various debt holders pursuant Global Settlement Agreement.
	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	31-Dec-12	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	942,068	717,103

SUMMARY_OF_ACCOUNTING_POLICIES1

SUMMARY OF ACCOUNTING POLICIES (Policies)	0 Months Ended	6 Months Ended
	Feb. 14, 2014	Dec. 31, 2012
Accounting Policies [Abstract]	'	'
Basis of Presentation and Consolidation	'	'
		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.
		These interim consolidated financial statements are unaudited. In the opinion of management, all adjustments (consisting solely of normal recurring adjustments) and disclosures necessary for a fair presentation of these interim consolidated financial statements have been included. The results reported in the consolidated financial statements for any interim periods are not necessarily indicative of the results that may be reported for the entire year or any other periods. (a) The consolidated balance sheet as of June 30, 2012, which was derived from audited financial statements, and (b) the unaudited interim consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and note disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. These unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and accompanying footnotes included in the Company’s Annual Report on Form 10-K for the year ended June 30, 2012.
		Certain amounts included in prior period financial statements have been reclassified to conform with current period financial statements presentation.
Reverse Split	'1-for-800	'
		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 and 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 and deferred taxes and related valuation allowances. 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.
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 December 31, 2012.
Impairment of long-lived assets	'	'
		Impairment of long-lived assets
		The Company follows section 360-10-05-4 of the FASB Accounting Standards Codification 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 impairment of long-lived assets as of December 31, 2012.
Derivative warrant liability	'	'
		Derivative warrant liability
		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 Accounting Standards Codification and paragraph 815-40-25 of the FASB Accounting Standards Codification. 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 Accounting Standards Codification (“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 certain freestanding warrants that contain exercise price adjustment features.
Fair Value of Financial Instruments	'	'
		Fair Value of Financial Instruments
		The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“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, 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 and patent 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 December 31, 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 Accounting Standards Codification 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 Accounting Standards Codification. 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.ss
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 Accounting Standards Codification. 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.

PATENT_Tables

PATENT (Tables)	6 Months Ended
	Dec. 31, 2012
Notes to Financial Statements	'
Patent, stated at cost, less accumulated amortization	'
		31-Dec-12			30-Jun-12
	Patent	$	2,500,000		$	2,500,000
	Less: accumulated amortization		(1,283,210	)		(1,243,959	)
		$	1,216,790		$	1,256,041

CONVERTIBLE_NOTES_PAYABLE_Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	6 Months Ended
	Dec. 31, 2012
Notes to Financial Statements	'
Convertible promissory notes	'
	The following table summarizes the convertible promissory notes movement:
	Balance at June 30, 2012	347,610
	Convertible notes issued	58,000
	Convertible notes converted	(36,238	)
	Total	369,372
	Less: debt discount	(140,815	)
	Balance at December 31, 2012	228,557

COMMON_STOCK_Tables

COMMON STOCK (Tables)	6 Months Ended
	Dec. 31, 2012
Notes to Financial Statements	'
Table of Preferred Stock and Common Stock	'
		Par value	Authorized No. of shares	31-Dec-12	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	942,068	717,103

WARRANTS_Tables

WARRANTS (Tables)	6 Months Ended
	Dec. 31, 2012
Notes to Financial Statements	'
Stock warrant activities	'
	Number of shares
		Prior to Reverse Stock		After Reverse Stock		Weighted average exercise
		Split		Split		price
	Outstanding at June 30, 2012		139,683,763		174,605		0.0002
	Granted		41,000,000		51,250		0.0014
	Exercised		—
	Forgiven		60,825,660		76,032		0.0002
	Outstanding at December 31, 2012		119,858,103		149,823		0.0061

DERIVATIVE_WARRANT_LIABILITY_A1

DERIVATIVE WARRANT LIABILITY AND FAIR VALUE (Tables)	6 Months Ended
	Dec. 31, 2012
Notes to Financial Statements	'
Fair value of outstanding warrants	'
	Expected	Expected	Risk-free rate	Expected term	Exercise price	Underlying Number
	dividend	volatility	of interest	(year)		of shares
	-	236.92% -	0.07%/1 year	As set forth by each promissory note agreement	between 0.0014 and $0.0002 per share	As set forth by each promissory note agreement
		409.94%	0.35%/2 years
			0.5%/3 years

INCOME_TAX_Tables

INCOME TAX (Tables)	6 Months Ended
	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'
Reconciliation of Income Tax benefit	'
		Six months ended December 31,
		2012			2011
	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	%
Benefit for income tax is summarized	'
		Six months ended December 31,
		2012			2011
	Federal:
	Current	$	—		$	—
	Deferred		(139,510	)		(102,202	)
	State and local:
	Current		—			—
	Deferred		(40,991	)		(30,029	)
	Change in valuation allowance		180,502			132,231
	Income tax provision (benefit)	$	—		$	—

SUBSEQUENT_EVENT_Tables

SUBSEQUENT EVENT (Tables)	6 Months Ended
	Dec. 31, 2012
Subsequent Events [Abstract]	'
Preferred Stock, Series B Convertible Preferred Stock and Common Stock	'
		Par value	Authorized No. of shares	31-Dec-12	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	942,068	717,103

SUMMARY_OF_ACCOUNTING_POLICIES2

SUMMARY OF ACCOUNTING POLICIES (Details Narrative)	0 Months Ended	6 Months Ended
	Feb. 14, 2014	Dec. 31, 2012
Summary Of Accounting Policies Details Narrative	'	'
Reverse Split on the issued and outstanding preferred and common stock	'1-for-800	'
		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 and warrants and per share information have been retrospectively adjusted to reflect the reverse stock split for all periods presented.

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	Dec. 31, 2012	Jun. 30, 2012
Notes to Financial Statements	'	'
Working Capital Deficit	$4,453,982	'
Stockholders Equity Attributable to Parent, Total	$5,957,410	$10,247,747

LOAN_RECEIVABLE_Details_Textua

LOAN RECEIVABLE (Details Textual) (USD $)	6 Months Ended			0 Months Ended
	Dec. 31, 2012	Aug. 16, 2012	Jun. 30, 2012	Jan. 05, 2012	Aug. 21, 2012
				First Fitness [Member]	First Fitness [Member]
					Subsequent Event [Member]
Debt Instrument, Face Amount	$36,238	'	'	$200,000	'
Debt Instrument, Maturity Date	'	'	'	3-Jan-13	'
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum	'	'	'	10.00%	'
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Maximum	'	'	'	20.00%	'
Debt Instrument, Repurchase Amount	'	'	'	'	60,000
Notes, Loans and Financing Receivable, Net, Current, Total	'	60,000	60,000	'	'
Provision for Doubtful Accounts	$80,000	'	'	'	'

PATENT_Details

PATENT (Details) (USD $)	Dec. 31, 2012	Jun. 30, 2012
Patent Details	'	'
Patent	$2,500,000	$2,500,000
Less: accumulated amortization	-1,283,210	-1,243,959
Intangible Assets, Net	$1,216,790	$1,256,041

PATENT_Details_Textual

PATENT (Details Textual) (USD $)	3 Months Ended		6 Months Ended				12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Jun. 30, 2012	Jul. 31, 2008	Jun. 30, 2011	Jun. 30, 2011
							Maximum [Member]	Minimum [Member]
Purchase And Patent Assignment Agreement Amount Payable	'	'	'	'	$2,500,000	'	'	'
Purchase And Patent Assignment Agreement Interest Rate	'	'	'	'	'	6.00%	'	'
Amortization of Intangible Assets	$19,626	$19,626	$39,251	$39,252	'	'	'	'
Finite-Lived Intangible Asset, Useful Life	'	'	'	'	'	'	'20 years	'6 years

CREDIT_LINE_Details_Textual

CREDIT LINE (Details Textual) (Biotech Development Group Llc [Member], USD $)	0 Months Ended	3 Months Ended
	Jun. 11, 2013	Dec. 31, 2012	18-May-12	Jan. 06, 2012
Biotech Development Group Llc [Member]	'	'	'	'
Line of Credit Facility, Maximum Borrowing Capacity	'	'	$750,000	$500,000
Line of Credit Facility, Expiration Date	31-Dec-14	31-Dec-12	'	'
Line of Credit Facility, Interest Rate During Period	'	8.00%	'	'

CONVERTIBLE_NOTES_PAYABLE_Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) (USD $)	6 Months Ended
	Dec. 31, 2012
Convertible Notes Payable Details Narrative	'
Convertible Notes Issued	$58,000
Debt Instrument, Convertible, Type of Equity Security to be issued	'Common Stock
Fixed conversion price	$0.00
Percentage of Stock Trigger Price for Conversion	75.00%
Number of continous trading days for threshold	'5 days
Convertible notes converted	$36,238
Shares issued upon conversion of convertible debt	170,725

CONVERTIBLE_NOTES_PAYABLE_Deta1

CONVERTIBLE NOTES PAYABLE (Details) (USD $)	6 Months Ended
	Dec. 31, 2012
Debt Disclosure [Abstract]	'
Convertible notes issued	$58,000
Convertible notes converted	-36,238
Total	369,372
Less: debt discount	-140,815
Balance	$228,557

COMMON_STOCK_Details_Narrative

COMMON STOCK (Details Narrative) (USD $)	6 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Jan. 14, 2014	Jan. 13, 2014	Jun. 30, 2012
Notes to Financial Statements	'	'	'	'	'
Debt Conversion, Converted Instrument, Shares Issued	192,100	'	'	'	'
Debt Conversion, Converted Instrument, Amount	$36,238	$3,720	'	'	'
Stock Issued During Period, Shares	32,865	'	'	'	'
Proceeds from Issuance of Common Stock	$23,100	'	'	'	'
Common stock, par value	$0.00	'	'	'	$0.00
Common stock, shares authorized	20,000,000	'	1,600,000,000	1,400,000,000	20,000,000

WARRANTS_Details

WARRANTS (Details) (USD $)	6 Months Ended
	Dec. 31, 2012
Warrants Outstanding Weighted Average Exercise Price (in dollars per share)	$0.00
Warrants Granted Weighted Average Exercise Price (in dollars per share)	$0.00
Warrants Forgiveness Weighted Average Exercise Price (in dollars per share)	$0.00
Warrants Outstanding Weighted Average Exercise Price (in dollars per share)	$0.01
Warrants to Purchase Forgiven by Related Party Agreed	59,606,148
Warrants to Purchase Forgiven by Investors	1,219,512
Prior to Reverse Stock Split [Member]	'
Warrants Outstanding (in shares)	139,683,763
Warrants Granted (in shares)	41,000,000
Warrants Exercised (in shares)	'
Warrants Forgiveness (in shares)	60,825,660
Warrants Outstanding (in shares)	119,858,103
After Reverse Stock Split [Member]	'
Warrants Outstanding (in shares)	174,605
Warrants Granted (in shares)	51,250
Warrants Exercised (in shares)	'
Warrants Forgiveness (in shares)	76,032
Warrants Outstanding (in shares)	149,823

DERIVATIVE_LIABILITY_AND_FAIR_

DERIVATIVE LIABILITY AND FAIR VALUE (Details) (USD $)	6 Months Ended
	Dec. 31, 2012
Fair Value Assumptions, Expected Dividend	0.00%
Fair Value Assumptions, Expected Term	'12 months
Fair Value Assumptions Underlying Number Of Shares	'As set forth by each promissory note agreement
Warrant One [Member]	'
Fair Value Assumptions, Risk-free rate of interest	0.07%
Fair Value Assumptions, Expected Term	'1 year
Warrant Two [Member]	'
Fair Value Assumptions, Risk-free rate of interest	0.35%
Fair Value Assumptions, Expected Term	'2 years
Warrant Three [Member]	'
Fair Value Assumptions, Risk-free rate of interest	0.50%
Fair Value Assumptions, Expected Term	'3 years
Minimum [Member]	'
Fair Value Assumptions, Expected Volatility	236.92%
Fair Value Assumptions, Exercise Price	0.0002
Maximum [Member]	'
Fair Value Assumptions, Expected Volatility	409.94%
Fair Value Assumptions, Exercise Price	0.0014

DERIVATIVE_WARRANT_LIABILITY_A2

DERIVATIVE WARRANT LIABILITY AND FAIR VALUE (Details Narrative) (USD $)	6 Months Ended
	Dec. 31, 2012
Notes to Financial Statements	'
Debt discount the amount	$181,648
Other expense	31,456,974
Other income	3,962,651
Gain on extinguishment	$25,710

INCOME_TAX_Details

INCOME TAX (Details)	6 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]	'	'
U.S. federal statutory rate	-34.00%	-34.00%
State income tax, net of federal benefit	-9.99%	-9.99%
Change in valuation allowance	43.99%	43.99%
Income tax provision (benefit)	0.00%	0.00%

INCOME_TAX_Details_1

INCOME TAX (Details 1) (USD $)	3 Months Ended		6 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011
Federal:	'	'	'	'
Current	'	'	$0	$0
Deferred	'	'	-139,510	-102,202
State and local:	'	'	'	'
Current	'	'	0	0
Deferred	'	'	-40,991	-30,029
Change in valuation allowance	'	'	180,502	132,231
Income tax provision (benefit)	'	'	'	'