| 3. Summary of Significant Accounting Policies (Policies) | 3 Months Ended |
| Sep. 30, 2018 |
| Accounting Policies [Abstract] | |
| Income tax | 3.1 Income
tax The
tax expense for the year comprises of income tax, and is recognized in the statement of earnings. The income tax charge is calculated
on the basis of the tax laws enacted or substantively enacted at the balance sheet date. Management periodically evaluates positions
taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation and establishes
provisions where appropriate on the basis of amounts expected to be paid to the tax authorities. Deferred
income tax is accounted for using the balance sheet liability method in respect of all temporary differences arising from differences
between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the
computation of taxable profit. Deferred income tax liabilities are recognised for all taxable temporary differences and deferred
income tax assets are recognised to the extent that it is probable that taxable profits will be available against which the deductible
temporary differences and unused tax losses can be utilized. Deferred income tax is calculated at the rates that are expected
to apply to the period when the differences are expected to be reversed. |
| Trade and other payables | 3.2 Trade
and other payables Liabilities
for trade and other amounts payable are carried at cost, which is the fair value of the consideration to be paid in future for
goods and services received, whether or not billed to the Company. |
| Provisions | 3.3 Provisions A
provision is recognized in the financial statements when the Company has a legal or constructive obligation as a result of past
events and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and
a reliable estimate can be made of the amount of obligation. |
| Accounts Receivable | 3.4 Accounts
Receivable Accounts
receivable are non-interest bearing obligations due under normal course of business. The management reviews accounts receivable
on a monthly basis to determine if any receivables will be potentially uncollectible. Historical bad debts and current economic
trends are used in evaluating the allowance for doubtful accounts. The Company includes any accounts receivable balances that
are determined to be uncollectible in its overall allowance for doubtful accounts. After all attempts to collect a receivable
have failed, the receivable is written off against the allowance. Based on the information available, the Company believes its
allowance for doubtful accounts as of period ended is adequate. |
| Contingent liabilities | 3.5 Contingent
liabilities A
contingent liability is disclosed when the Company has a possible obligation as a result of past events, the existence of which
will be confirmed only by the occurrence or non-occurrence, of one or more uncertain future events, not wholly within the control
of the Company; or when the Company has a present legal or constructive obligation, that arises from past events, but it is not
probable that an outflow of resources embodying economic benefits will be required to settle the obligation, or the amount of
the obligation cannot be measured with sufficient reliability. |
| Financial liabilities | 3.6 Financial
liabilities Financial
liabilities are recognized when the Company becomes party to the contractual provision of the instruments and the Company loses
control of the contractual right that comprise the financial liability when the obligation specified in the contract is discharged,
cancelled or expired. The Company classifies its financial liabilities in two categories: at fair value through profit or loss
and financial liabilities measured at amortized cost. The classification depends on the purpose for which the financial liabilities
were incurred. Management determines the classification of its financial liabilities at initial recognition. (a)
Financial liabilities at fair value through profit or loss Financial
liabilities at fair value through profit or loss are financial liabilities held for trading. A financial liability is classified
in this category if incurred principally for the purpose of trading or payment in the short-term. Derivatives (if any) are also
categorized as held for trading unless they are designated as hedges. (b)
Financial liabilities measured at amortized cost These
are non-derivative financial liabilities with fixed or determinable payments that are not quoted in an active market. These are
recognized initially at fair value, net of transaction costs incurred and are subsequently stated at amortized cost; any difference
between the proceeds (net of transaction costs) and the redemption value is recognized in the profit and loss account. |
| Derivative financial instruments and hedge accounting | 3.6.1
Derivative financial instruments and hedge accounting Derivatives
are recognised initially at fair value, any directly attributable transaction costs are recognised in profit or loss as they are
incurred. Subsequent to initial recognition, derivatives are measured at fair value, and changes therein are generally recognised
in profit and loss account. The
Company also holds derivative financial instruments to hedge its foreign currency exposures. Embedded derivatives are separated
from the host contract and accounted for separately if certain criteria are met. (a)
Fair value hedge Derivatives
which are designated and qualify as fair value hedge, changes in the fair value of such derivatives are recorded in the profit
and loss account, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged
risk. (b)
Cash flow hedges When
a derivative is designated as cash flow hedging instrument, the effective portion of changes in the fair value of the derivative
is recognised in other comprehensive income and accumulated in the hedging reserve. Any ineffective portion of changes in the
fair value of the derivative is recognised immediately in profit or loss. The
amount accumulated in equity is retained in other comprehensive income and reclassified to profit or loss in the same period or
periods during which the hedged item affects profit or loss. If
the hedging instrument no longer meets the criteria for hedge accounting, expires or is sold, terminated or exercised, or the
designation is revoked, then hedge accounting is discontinued prospectively. If the forecast transaction is no longer expected
to occur, then the amount accumulated in equity is reclassified to profit or loss. |
| Property, plant and equipment | 3.7 Property,
plant and equipment All
equipment is stated at cost less accumulated depreciation and impairment loss. The cost of fixed assets includes its purchase
price, import duties and non-refundable purchase taxes and any directly attributable costs of bringing the asset to its working
condition and location for its intended use. Depreciation
on additions to property, plant and equipment is charged, using straight line method, on pro rata basis from the month in which
the relevant asset is acquired or capitalized, up to the month in which the asset is disposed off. Impairment loss, if any, or
its reversal, is also charged to income for the year. Where an impairment loss is recognized, the depreciation charge is adjusted
in future periods to allocate the asset’s revised carrying amount, less its residual value, over its estimated useful life. Maintenance
and normal repair costs are expensed out as and when incurred. Major renewals and improvements are capitalized and assets so replaced,
if any are retired. Gains
and losses on disposal of fixed assets, if any, are recognized in statement of profit and loss. |
| Cash and cash equivalents | 3.8 Cash
and cash equivalents Cash
and cash equivalents include cash in hand and deposits held at call with banks. For the purpose of the statement of cash flows,
cash and cash equivalents bank balances and short term highly liquid investments subject to an insignificant risk of changes in
value and with maturities of less than three months. |
| Revenue recognition | 3.9 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
recognizes 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. |
| Functional and presentation currency | 3.10
Functional and presentation currency Items
included in the financial statements are measured using the currency of the primary economic environment in which the Company
operates. The financial statements are presented in US (Dollars) which is the Company's presentation currency. All financial information
presented in US Dollars has been rounded to the nearest dollar unless otherwise stated. |
| Foreign currency transactions | 3.11
Foreign currency transactions Foreign
currency transactions are translated into the functional currency using the exchange rate prevailing on the date of the transaction.
Monetary assets and liabilities denominated in foreign currencies are translated into functional currency using the exchange rate
prevailing at the statement of financial position date. Foreign exchange gains and losses resulting from the settlement of such
transactions and from the translation at year-end exchange rates are recognized in the profit and loss account. |
| Contingencies | 3.12
Contingencies The
assessment of the contingencies inherently involves the exercise of significant judgment as the outcome of the future events cannot
be predicted with certainty. The Company, based on the availability of the latest information, estimates the value of contingent
assets and liabilities, which may differ on the occurrence / non-occurrence of the uncertain future event(s). |
| Inventories | 3.13
Inventories Inventories,
except for stock in transit, are stated at lower of cost and net realizable value. Stock in transit is valued at cost comprising
invoice value plus other charges thereon. Net realizable value is the estimated selling price in ordinary course of business less
estimated costs of completion and selling expenses. |
| Stock based compensation | 3.14
Stock based compensation The
Company recognizes compensation expense for stock-based compensation in accordance with generally accepted accounting principles.
For employee stock-based awards, fair value of the award on the date of grant is calculated using the Black-Scholes method and
the quoted price of the Company's common stock for stock options and unrestricted shares respectively. The
Company recognizes expense over the service period for awards expected to vest. In
case of non-employee stock-based awards, fair value of the award on the date of grant is calculated 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. |
| Software Development cost | 3.15
Software Development cost The
Company accounts for software development cost in accordance with ASC 985-20 whereby cost of developing computer software to be
sold, leased, or otherwise marketed includes software that is part of a product or process to be sold to a customer shall be accounted
for under ASC 985-20. All cost incurred to establish technological feasibility of a computer software product to be sold, leased
or otherwise marketed are research and development cost. These cost are charged to expense when incurred. The technological feasibility
of a computer software product is established when the entity has completed all planning, designing, coding, and testing activities
that are necessary to establish that the product can be produced to meet its design specifications including functions, features,
and technical performance requirements. Cost of producing product masters incurred subsequent to establishing technological feasibility
shall be capitalized. Those cost include coding and testing performed subsequent to establishing technological feasibility. Capitalization
of computer software cost shall cease when the product is available for general release to customers. Once
a project reaches the development stage, the Company allocates a portion of salaries to be capitalized based on estimated hours
spent developing the software. |
