Wearable Health Solutions (WHSI) 10-Q 13 Jul 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Sep. 30, 2019	Dec. 13, 2019
Document And Entity Information
Entity Registrant Name	WEARABLE HEALTH SOLUTIONS, INC.
Entity Central Index Key	0001443089
Document Type	10-Q
Document Period End Date	Sep. 30, 2019
Amendment Flag	false
Current Fiscal Year End Date	--06-30
Is Entity's Reporting Status Current?	No
Is Entity Emerging Growth Company?	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Common Stock, Shares Outstanding		294,699,177
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020
Entity Shell Company	false
Entity Interactive Data Current	No
Entity Incorporation State Country Code	NV
Entity File Number	333-153290

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Current Assets
Cash and cash equivalents	$ 4,488	$ 3,828
Accounts receivable, net	12,287	12,287
Inventory	40,847	5,254
Prepaid expenses	69,596	91,013
Total Current Assets	127,219	112,383
Property, plant and equipment, net	1,376	6,118
Total Assets	128,595	118,501
Current Liabilities
Credit line payable - related party	397,500	397,500
Accounts payable	251,387	222,924
Deferred revenue	196,058	196,058
Due to related party	121,664	113,712
Notes payable	117,577	145,014
Notes payable - Other	53,000	53,000
Derivative liabilities	109,704	109,704
Convertible notes payable - net of discount	673,750	673,750
Accrued expenses and other current liabilities	415,817	412,102
Total Current Liabilities	2,336,458	2,323,765
Credit line payable - Related party	0	0
Total Liabilities	2,336,458	2,323,765
SHAREHOLDERS' EQUITY
Common stock: $0.0001 par value; 400,000,000 shares authorized	29,470	9,470
Additional paid in capital	16,709,964	16,709,964
Accumulated deficit	(18,947,756)	(18,925,157)
Total Shareholders' Equity	(2,207,863)	(2,205,264)
Total Liabilities and Shareholders' Equity	128,595	118,501
Series A Preferred Stock [Member]
SHAREHOLDERS' EQUITY
Preferred stock	1	1
Series B Preferred Stock [Member]
SHAREHOLDERS' EQUITY
Preferred stock	1	1
Series C Preferred Stock [Member]
SHAREHOLDERS' EQUITY
Preferred stock	14	14
Series D Preferred Stock [Member]
SHAREHOLDERS' EQUITY
Preferred stock	43	43
Series E Preferred Stock [Member]
SHAREHOLDERS' EQUITY
Preferred stock	$ 0	$ 400

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2019	Jun. 30, 2019
Common stock, shares authorized	1,200,000,000	1,200,000,000
Common stock, par value	$ 0.0001	$ .0001
Common stock, shares issued	294,699,177	94,699,177
Common stock, shares outstanding	294,699,177	94,699,177
Series A Preferred Stock [Member]
Preferred stock, shares authorized	100,000	100,000
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares issued	688	688
Preferred stock, shares outstanding	688	688
Series B Preferred Stock [Member]
Preferred stock, shares authorized	62,500	62,500
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares issued	9,938	9,938
Preferred stock, shares outstanding	9,938	9,938
Series C Preferred Stock [Member]
Preferred stock, shares authorized	6,944,445	6,944,445
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares issued	138,886	138,886
Preferred stock, shares outstanding	138,886	138,886
Series D Preferred Stock [Member]
Preferred stock, shares authorized	500,000	500,000
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares issued	425,000	425,000
Preferred stock, shares outstanding	425,000	425,000
Series E Preferred Stock [Member]
Preferred stock, shares authorized	4,000,000	4,000,000
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares issued	0	4,000,000
Preferred stock, shares outstanding	0	4,000,000

Consolidated Statement of Profi

Consolidated Statement of Profit and Loss (Unaudited) - USD ($)	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Income Statement [Abstract]
Revenue	$ 225,853	$ 224,748
Cost of sales	(40,981)	(86,270)
Gross profit	184,872	138,478
Operating expenses
Selling expense	(5,170)	(5,961)
General and administrative	(196,564)	(192,296)
Research and development	0	0
Total operating expenses	(201,734)	(198,257)
Income / (Loss) from operations	(16,862)	(59,779)
Other Income / (expense)
Interest expense	(5,737)	(79,835)
Net Profit / (loss) before taxes	(22,599)	(139,614)
Income tax	0	0
Net Profit / (loss)	$ (22,599)	$ (139,614)
Net loss per common share - Basic and Diluted	$ (0.00014)	$ (0.00234)
Weighted average common shares outstanding - Basic & Diluted	163,470,270	59,732,492

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity (Unaudited) - USD ($)	Series A Preferred Stock	Series B Preferred Stock	Series C Preferred Stock	Series D Preferred Stock	Series E Preferred Stock	Common Stock	Additional Paid-In Capital	Retained Earnings / Accumulated Deficit	Total
Beginning balance, shares at Jun. 30, 2018	688	9,938	138,886	425,000	0	49,878,676
Beginning balance, value at Jun. 30, 2018	$ 0	$ 1	$ 14	$ 43	$ 0	$ 4,988	$ 16,685,314	$ (18,209,695)	$ (1,519,335)
Profit/(Loss) for the period								(139,614)	(139,614)
Common stock issued for services, shares						28,000,000
Common stock issued for services, value						$ 2,800			2,800
Stock issued new, shares						3,500,000
Stock issued new, value						$ 350	24,650		25,000
Ending balance, shares at Sep. 30, 2018	688	9,938	138,886	425,000	0	81,378,676
Ending balance value at Sep. 30, 2018	$ 0	$ 1	$ 14	$ 43	$ 0	$ 8,138	16,709,964	(18,349,309)	(1,631,149)
Beginning balance, shares at Jun. 30, 2019	688	9,938	138,886	425,000	4,000,000	94,699,177
Beginning balance, value at Jun. 30, 2019	$ 1	$ 1	$ 14	$ 43	$ 400	$ 9,470	16,709,964	(18,925,157)	(2,205,264)
Profit/(Loss) for the period								(22,599)	(22,599)
Stock issued new, shares						200,000,000
Stock issued new, value						$ 20,000			20,000
Ending balance, shares at Sep. 30, 2019	688	9,938	138,886	425,000	4,000,000	294,699,177
Ending balance value at Sep. 30, 2019	$ 1	$ 1	$ 14	$ 43	$ 400	$ 29,470	$ 16,709,964	$ (18,947,756)	$ (2,207,863)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flow from operating activities
(Loss) / profit before income tax	$ (22,599)	$ (139,614)
Adjustment for non cash charges and other items:
Common stock issued for services	20,000	2,800
Amortization of debt discount and original issue discount	0	79,250
Amortization and depreciation	4,742	1,872
Changes in working capital
Decrease / (increase) in Notes payable	27,437	0
Decrease / (increase) in accounts receivables	0	(22,659)
Decrease / (increase) in inventory	(35,593)	55,605
Decrease / (increase) in prepaid expenses	21,417	0
Decrease / (increase) in advances to suppliers	0	108,771
(Decrease) / increase in trade and other payables	(28,463)	33,777
(Decrease) / increase in accrued expenses	3,715	24,574
(Decrease) / increase in deferred revenue	0	(43,841)
Cash flows from operating activities	(9,344)	100,535
Cash flow from investing activities
Cash flow from / (used) in investing activities	0	0
Cash flow from financing activities
Proceeds from issuance of stock	0	25,000
Proceeds from advances - related party	7,952	5,496
Proceeds (repayment) from note payable	2,052	(107,726)
Cash flow from financing activities	10,004	(77,230)
Increase/(decrease) in cash and cash equivalents	660	23,305
Cash and cash equivalents at beginning of the year	3,828	4,517
Cash and cash equivalents at end of the year	$ 4,488	$ 27,822

1. Nature and Continuance of Op

1. Nature and Continuance of Operations	3 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature and Continuance of Operations	Note 1 -- Nature and Continuance of Operations Wearable Healthcare Solutions Inc. (the Company) was incorporated as Medical Alarm Concepts Holding, Inc. on June 4, 2008 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 May 26, 2016, the Company filed an Amended and Restated Articles of Incorporation with the Secretary of State of the State of Nevada to change its name from “Medical Alarm Concepts, Inc.” to “Wearable Health Solutions Inc.” The Company is primarily engaged in 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. Basis of presentation The accompanying interim condensed consolidated financial statements are unaudited, but in the opinion of management of Wearable Healthcare Solutions, Inc. (the Company), contain all adjustments, which include normal recurring adjustments, necessary to present fairly the financial position at September 30, 2019 and the results of operations and cash flows for the three months ended September 30, 2019. The balance sheet as of June 30, 2019 is derived from the Company’s unaudited financial statements. Certain information and footnote disclosures normally included in financial statements that have been prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission, although management of the Company believes that the disclosures contained in these financial statements are adequate to make the information presented therein not misleading. For further information, refer to the financial statements and the notes thereto included in the Company’s Annual Amended Report on Form 10-K for the fiscal year ended June 30, 2019 The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expense during the reporting period. Actual results could differ from those estimates. The results of operations for the three months ended September 30, 2019 are not necessarily indicative of the results of operations to be expected for the full fiscal year ending June 30, 2020.

2. Summary of Significant Accou

2. Summary of Significant Accounting Policies	3 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Going Concern Use of Estimates Cash and Cash Equivalents Accounts Receivable Recognition of Revenues 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. As of September 30, 2019 and 2018, the company recognized $225,853 and $224,748 in revenue and recorded $196,058 and $195,058 in deferred revenue, respectively. Basis of Consolidation Deferred Taxes - ASC 740, Income Taxes, requires a company to first determine whether it is more likely than not (which is defined as a likelihood of more than fifty percent) that a tax position will be sustained based on its technical merits as of the reporting date, assuming that taxing authorities will examine the position and have full knowledge of all relevant information. A tax position that meets this more likely than not threshold is then measured and recognized at the largest amount of benefit that is greater than fifty percent likely to be realized upon effective settlement with a taxing authority. The Federal and state income tax returns of the Company for 2019, 2018, and 2017 are subject to examination by the Internal Revenue Service and state taxing authorities for three (3) years from the date filed. Related party transactions. a. Affiliates of the Company; b. Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity; c. Trusts for the benefit of employees, such as pension and profit sharing trusts that are managed by or under the trusteeship of management; d. Principal owners of the Company; e. Management of the Company; f. Other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The financial statements include disclosures of material related party transactions, other than compensation arrangements, expense allowances and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of financial statements is not required in those statements. The disclosures shall include: a. The nature of the relationship involved; b. A description of the transactions, including transactions to which no amounts or nominal amounts were ascribed for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. The dollar amount of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. Amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement/ Commitments and Contingencies. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows. Fair value of financial instruments. Level 1 Level 2 Level 3 Our financial instruments include cash, accounts payable and accrued expenses. Software Development Costs Risk and Uncertainties. Off Balance Sheet Arrangements. Uncertain Tax Positions. Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2014-09, Revenue from Contracts with Customers (Topic 606), a new standard on revenue recognition. Further, the FASB issued a number of additional ASUs regarding the new revenue recognition standard. The new standard, as amended, will supersede existing revenue recognition guidance and apply to all entities that enter into contracts to provide goods or services to customers. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers – Deferral of the Effective Date, which amends ASU 2014-09 to defer the effective date by one year. For public companies, the new standard is effective for annual reporting periods beginning after December 31, 2017, including interim periods within that reporting period. For all other entities, including emerging growth companies, this standard is effective for annual reporting periods beginning after December 15, 2018, and interim reporting periods within annual reporting periods beginning after December 15, 2019. The Company is evaluating the impact on the financial statements and expects to implement the provisions of ASU 2014-09 for the annual financial statements for the year ended June 30, 2016. In January 2016, the FASB issued ASU 2016-01, Financial Instruments – Overall (Subtopic 825-10) – Recognition and Measurement of Financial Assets and Financial Liabilities, which requires all investments in equity securities with readily determinable fair value to be measured at fair value with changes in the fair value recognized through net income (other than those accounted for under the equity method of accounting or those that result in consolidation of the investee). ASU 2016-01 is intended to enhance the reporting model for financial instruments to provide users of financial statements with more decision-useful information and removes the requirement to disclose the methods and significant assumptions used to estimate the fair value for financial instruments measured at amortized cost on the balance sheet. For public companies, the new standard is effective for annual periods beginning after December 15, 2017, including interim periods within the fiscal year. For all other entities, including emerging growth companies, ASU 2016-01 is effective for annual periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019. The Company evaluated the impact on the financial statements and implemented the provisions of ASU 2016-01 for the annual financial statements for the year ended June 30, 2019. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which supersedes the current accounting for leases and while retaining two distinct types of leases, finance and operating, (1) requires lessees to record a right of use asset and a related liability for the rights and obligations associated with a lease, regardless of lease classification, and recognize lease expense in a manner similar to current accounting, (2) eliminates most real estate specific lease provisions, and (3) aligns many of the underlying lessor model principles with those in the new revenue standard. Leases with a term of 12 months or less will be accounted for similar to existing guidance for operating leases today. For public companies, the new standard is effective for annual and interim periods in fiscal years beginning after December 15, 2018. For all other entities, including emerging growth companies, this standard is effective for annual reporting periods beginning after December 15, 2019, and interim periods within fiscal years beginning after December 2020. Earlier application is permitted. The Company evaluated the impact on the financial statements and implemented the provisions of ASU 2016-02 for the annual financial statements for the year ended June 30, 2019. In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. Adoption of ASU 2016-13 will require financial institutions and other organizations to use forward-looking information to better formulate their credit loss estimates. In addition, the ASU amends the accounting for credit losses on available-for-sale debt securities and purchased financial assets with credit deterioration. This update will be effective for fiscal years beginning after December 15, 2020 and interim periods within fiscal years beginning after December 15, 2021. The Company is evaluating the impact on the financial statements and expects to implement the provisions of ASU 2016-13 for the annual financial statements for the interim periods beginning January 1,2022. In January 2017, the FASB issued ASU 2017-01, which changes the definition of a business. The new guidance requires an entity to first evaluate whether substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets. If that threshold is met, the set of assets and activities is not a business. If it’s not met, the entity evaluates whether the set meets the definition of a business. The new definition requires a business to include at least one substantive process and narrows the definition of outputs by more closely aligning it with how outputs are described in the new revenue recognition guidance. The new guidance is effective for public business entities for fiscal years beginning after 15 December 2017, and interim periods within those years. For all other entities, it is effective for fiscal years beginning after 15 December 2018, and interim periods within fiscal years beginning after 15 December 2019. The ASU will be applied prospectively to any transactions occurring within the period of adoption. Early adoption is permitted, including for interim or annual periods for which the financial statements have not been issued or made available for issuance. The Company implemented this for the year ended June 30, 2019. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement. The ASU modifies the disclosure requirements in Topic 820, Fair Value Measurement, by removing certain disclosure requirements related to the fair value hierarchy, modifying existing disclosure requirements related to measurement uncertainty and adding new disclosure requirements, such as disclosing the changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period and disclosing the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. This ASU is effective for public companies for annual reporting periods and interim periods within those annual periods beginning after December 15, 2019. The Company is currently evaluating the effect, if any, that the ASU will have on its consolidated financial statements and expects to implement the provisions of ASU 2018-13 as of January1, 2020. In December 2019, the FASB issued ASU No. 2019-12, Simplifying the Accounting for Income Taxes, as part of its initiative to reduce complexity in accounting standards. The amendments in the ASU are effective for fiscal years beginning after December 15, 2020, including interim periods therein. Early adoption of the standard is permitted, including adoption in interim or annual periods for which financial statements have not yet been issued. The Company is currently evaluating the effect, if any, that the ASU will have on its consolidated financial statements. The Company reviewed all recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA and the SEC, and they did not or are not believed by management to have a material impact on the Company’s present or future financial statements. Subsequent Events.

3. Going Concern

3. Going Concern	3 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 3 - Going Concern The accompanying financial statements for the three months ended September 30, 2019 and 2018 have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As at September 30, 2019, the Company has shown losses for the last 2 years and has an accumulated deficit of ($18,947,756). Management believes that the Company’s capital requirements will depend on many factors including the success of the Company’s development efforts and its efforts to raise capital. Management also believes the Company needs to raise additional capital for working capital purposes. There can be no assurance that the Company will be able to obtain the additional capital resources necessary to implement its business plan or that any assumptions relating to its business plan will prove accurate. These factors raise substantial doubt about our ability to continue as a going concern. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

4. Inventory and prepaid expens

4. Inventory and prepaid expenses	3 Months Ended
	Sep. 30, 2019
Inventory Disclosure [Abstract]
Inventory and prepaid expenses	Note 4 – Inventory and prepaid expenses The Company maintains some inventories in house and purchases some of its inventory overseas. 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. The quantity of inventory may vary from time to time depending on the delivery schedule of overseas shipments. As of September 30, 2019 and June 30, 2019, the Company had $40,847 and $5,254 in inventory in-house, respectively, as well as $69,596 and $91,013 in prepaid inventories in transit, respectively.

5. Property, plant and equipmen

5. Property, plant and equipment	3 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Property, plant and equipment	Note 5 - Property, Plant, and Equipment The Company has $20,000 in furnishings which are fully depreciated, $19,689 in office computers and equipment which are fully depreciated, and capitalized software development costs of $45,900 which are partially depreciated. As of September 30, 2019 and June 30, 2019, the Company recorded $1,376 and $6,118 in net Property, Plant, and Equipment, respectively: September 2019 June 2019 Furniture $ 20,000 $ 20,000 Office computers, equipment, software 19,689 19,689 Software development costs 45,900 45,900 Property, plant, and equipment 85,589 85,589 Less accumulated depreciation (84,213 ) (79,471 ) Net property, plant, and equipment $ 1,376 $ 6,118

6. Accounts payable and accrued

6. Accounts payable and accrued expenses and liabilities	3 Months Ended
	Sep. 30, 2019
Payables and Accruals [Abstract]
Accounts payable and accrued expenses and liabilities	Note 6 – Accounts payable and accrued expenses and liabilities The Company recorded Accounts Payable of $251,387 and $222,924, directly related to operating costs, as of September 30, 2019 and June 30, 2019, respectively. Accrued expenses are expenses that have been incurred but not yet paid, mainly include legal fees, audit fees and other professional fees as well as interests accrued in connection with credit line. The Company recorded $415,817 and $412,102 in accrued expenses and other current liabilities as of September 30, 2019 and June 30, 2019, respectively.

7. Notes Payable and Note Payab

7. Notes Payable and Note Payable - Other	3 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Notes payable and Notes payable - Other	Note 7 –Notes Payable and Note payable-other Notes payable: In 2019, the Company negotiated a fixed repayment settlement of some of its debt of $70,875, non-interest bearing. The company has various loans and credit lines outstanding. The credit line carries an interest rate of 16.24%. The bank loans carry interest rates varying between 9.24%-10.90%. September 30, 2019 June 30, 2019 Kabbage $ 11,842 $ 11,842 Wells Fargo 33,970 33,970 Prosper 28,327 28,327 Debt settlement 43,418 70,875 Total Notes Payable $ 117,557 $ 145,014 As of September 30, 2019 and June 30, 2019, the Company has outstanding $117,557 and $145,014 in bank loans and credit lines payable, respectively. Note payable – other In June 2018, the company secured a $50,000 line of credit from EMRY CAPITAL bearing interest at 8% Per annum secured by company stock (convertible note) convertible as per default provisions with a cost of $3,000, which was fully amortized. Originally the Company earmarked these funds exclusively towards the successful VR product line development and integration. The note has been sold several times, and in November 2019, the note was acquired by Mr. Mittler and Mr. Pizzino, who forgave the loan. As of September 30, 2019 and June 30, 2019, the Company recorded Notes payable – other of $53,000.

8. Convertible Notes Payable

8. Convertible Notes Payable	3 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Convertible notes net of discount	Note 8 -- Convertible notes payable On March 1, 2016 and March 3, 2016, the Company closed the private placement and received an aggregate of $612,500 by issuing $660,000 and $13,750 unsecured convertible notes (“convertible notes”) and warrants to two investors, net of original issue discount of $61,250 per the subscription agreements. The convertible notes bear no interest and are due one year from the date of issuance. The convertible notes are convertible into shares of the Company’s common stock at a conversion price equal to $0.01 per share. Warrants were issued to purchase 6,804,172 shares of Series C Convertible Preferred Stock at $0.09 per share. The conversion and warrant exercise prices are subject to certain price adjustment terms. The Company is prohibited from effecting a conversion of convertible notes and the Preferred C Shares to the extent that, as a result of such conversion, such Investor would beneficially own more than 4.99% of the number of shares of Common Stock outstanding immediately after giving effect to the issuance of shares of Common Stock upon conversion of the Preferred C Shares, which beneficial ownership limitation may be increased by the holder up to, but not exceeding, 9.99%. The Company has determined that the conversion feature embedded in the notes constitutes a derivative and has been bifurcated from the note and recorded as a derivative liability, with a corresponding discount recorded to the associated debt, on the accompanying balance sheet, and revalued to fair market value at each reporting period. As of June 30, 2019, the remaining debt discount balance of $76,250 has been amortized and the Company recognized the full loan balance due of $673,750.

9. Warrants

9. Warrants	3 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Warrants	Note 9 - Warrants The Company has evaluated the application of ASC 815 Derivatives and Hedging and ASC 815-40-25 to the warrants to purchase Series C Convertible Preferred Stock issued with the Convertible Notes. 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 “Change in fair value of derivative instrument” These derivative instruments are not designated as hedging instruments under ASC 815 and are disclosed on the balance sheet under Derivative Liabilities. The fair value of the warrants underlying the convertible 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 convertible notes payable and was charged to operations as interest expense in accordance with effective interest method within the period of the convertible notes. No warrants were exercised during the period, and as of September 30, 2019 and June 30, 2019, all outstanding warrants have expired.

10. Stockholders' Equity (Defic

10. Stockholders' Equity (Deficit)	3 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Stockholders' Equity (Deficit)	Note 10 – Stockholders’ Equity (Deficit) Capital Stock The Company is currently authorized to issue 1,200,000,000 shares of common stock, par value of $0.0001 per share, and 14,000,000 shares of preferred stock, par value of $0.0001. During the three months ended September 30, 2019, the Company issued 200,000,000 shares to its new owner, valued at $20,000 or $0.0001 per share, for consulting services. As of September 30, 2019 and June 30, 2019, the Company has 294,699,177 and 94,699,177 shares of common stock issued and outstanding. Preferred Stock Series A Convertible Preferred Stock Series B Convertible Preferred Stock Series C Convertible Preferred Stock Series D Convertible Preferred Stock: The Company is currently authorized to issue, 500,000 shares of Series D Convertible Preferred Stock, par value $0.0001, convertible at 1 share of Series D Convertible Preferred stock for 10 shares of common stock. These shares have no voting rights. Series E Convertible Preferred Stock: The Company is currently authorized to issue 5,000,000 shares of Series E Convertible Preferred Stock, par value $0.0001, convertible at 1 share of Series E Convertible Preferred Stock for 100 shares of common stock. In addition, Series E Convertible Preferred Stock carry voting rights of 10,000 votes per share of Series E Convertible Preferred Stock. In August 2018, the Company authorized and sold 4,000,000 shares of Series E Convertible Preferred Stock to an unrelated party for $400, or $0.0001 per share. Since these shares carry voting rights of 40,000,000,000 shares, this sale constituted a change of control in the company. These shares were sold in a private transaction on August 27, 2018, and sold again on October 26, 2018. In November 2019, these shares were acquired by Mr. Mittler and Mr. Pizzino, together with 200,000,000 shares of common stock and assumption of $53,000 of convertible debt, to obtain control of the company. As of November 2019, all shares were returned to treasury for cancellation, and the debt was forgiven. As of September 30, 2019 and June 30, 2019, the Company had 688 shares of Series A Convertible Preferred Stock, 9,938 shares of Series B Convertible Preferred Stock, 138,886 shares of Series C Convertible Preferred Stock, 425,000 shares of Series D Convertible Preferred Stock, and 4,000,000 shares of Series E Convertible Preferred Stock issued and outstanding, respectively.

11. Related Party Transactions

11. Related Party Transactions	3 Months Ended
	Sep. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions	Note 11 – Related Party Transactions Credit line – related party On September 30, 2014, the Company entered into a line of credit with Medi Pendant New York, Inc. (“MNY”), which is partially owned by a principal of its subsidiary. Under the line of credit agreement, the Company will be able to borrow up to $500,000 with the rate of interest of 6.5% per annum. The maturity date of the credit line is September 30, 2017 with a one year extension to September 30, 2018. On January 31, 2015, the limit on the line of credit was increased to $500,000 with same interest rate and due date. The Company recorded accrued interest on the credit line of $25,653 and $8,436 for the years ended June 30, 2016 and 2015, respectively. The company issued 200,000 shares of common stock to one of the owners of MNY as consideration for the increase of line of credit. These shares were issued on October 19, 2015 and value at $28,000 which was the fair market value at the grant date. As of September 30, 2019 and June 30, 2019, the Company recorded $397,500 and $397,500 in outstanding line of credit – related party, respectively. Related party loans In 2019 and 2018, from time to time, related parties loaned the company working capital for day-to-day operations, respectively. These are short-term loans which bear no interest, and the Company expects to repay these loans within the coming year. As of September 30, 2019 and June 30, 2019, the Company owes $121,664 and $113,712 in related party loans, respectively.

12. Net Income (Loss) per Share

12. Net Income (Loss) per Share	3 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Net Income (Loss) per Share	Note 12- Net Income(Loss) Per Share Income (loss) per share is computed by dividing the net income (loss) by the weighted average number of common shares outstanding during the period. Diluted income (loss) per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that would then share in the income of the Company, subject to anti-dilution limitations. Basis of conversion Dilution September 30, 2019 September 30, 2018 Convertible Notes $673,7530 Share price of $0.01 67,375,300 67,375,300 Series A Convertible Preferred 688 shares outstanding 1 share A: 2 shares common 1,288 1,288 Series B Convertible Preferred 9,938 shares outstanding 1 share B: 2 shares common 19,876 19,876 Series C Convertible Preferred 138,886 share outstanding 1 share C: 10 shares common 1,388,860 1,388,860 Series D Convertible Preferred 425,000 share outstanding 1 share D: 10 shares common 4,250,000 4,250,000 Series E Convertible Preferred 4,000,000 share outstanding 1 share E: 100 shares common 400,000,000 – 473,035,024 73,035,024 Because the company posted losses for the past two years, the basic and diluted share bases will be presented as the same. For the three months ended September 30, 2019 and 2018, the Company posted losses of ($.00014) and ($.00234) per share, respectively, per basic and diluted share.

13. Segment Reporting

13. Segment Reporting	3 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Segment Reporting	Note 13- Segment reporting The Company’s wholly owned subsidiary generated the following revenues and incurred the following expenses for the three months ended September 30, 2019, and 2018, respectively. REVENUES 2019 2018 Service labor 0 50 Med01 kit 0 54,958 Replacement parts 0 210 Accessory sales 0 57,898 Monitoring 225,853 111,633 225,853 224,748 LESS: COST OF GOODS SOLD 40,981 86,270 GROSS PROFIT 184,872 138,478 EXPENSES 2019 2018 Selling expenses 5,170 5,961 Consulting 24,950 7,538 Payroll 70,137 83,460 Payroll taxes 28,965 31,466 Professional services 3,971 10,062 Software 4,400 15,177 Other general & administrative 40,426 26,297 178,019 189,961 Interest expense 5,737 585 TOTAL EXPENSES 183,756 190,546 NET PROFIT (LOSS) 1,116 (52,068 )

14. Income Taxes

14. Income Taxes	3 Months Ended
	Sep. 30, 2019
Income Tax Disclosure [Abstract]
14. Income Taxes	Note 14- Income Taxes Deferred income tax assets and liabilities are computed annually for differences between financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities. The effective tax rate on the net loss before income taxes differs from the U.S. statutory rate as follows: September 30, 2019 June 30, 2019 U.S. statutory rate 21% 21% Less valuation allowance (21%) (21%) Effective tax rate 0% 0% The significant components of deferred tax assets and liabilities approximate the follows, expiring in 2024 and 2023, on net operating losses of $18,947,756 and $18,349,309 for three months ended September 30, 2019 and 2018, respectively: September 30, 2019 September 30, 2018 Net deferred tax assets 3,979,029 3,853,355 Less valuation allowance (3,979,029) (3,853,355) Deferred tax asset - net valuation allowance 0% 0%

15. Subsequent Events

15. Subsequent Events	3 Months Ended
	Sep. 30, 2019
Subsequent Events [Abstract]
Subsequent Events	Note 15 – Subsequent Events Convertible notes payable: The Company has negotiated a debt settlement agreement with the note holders of $673,750 in convertible debt which consists of stock and cash payments. The stock is to be issued in Q1 2021, and partial cash payments can be made up to December 31, 2020.

2. Summary of Significant Acc_2

2. Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Going Concern	Going Concern
Use of Estimates	Use of Estimates
Cash and cash equivalents	Cash and Cash Equivalents
Accounts Receivable	Accounts Receivable
Recognition of Revenues	Recognition of Revenues 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. As of September 30, 2019 and 2018, the company recognized $225,853 and $224,748 in revenue and recorded $196,058 and $195,058 in deferred revenue, respectively.
Basis of Consolidation	Basis of Consolidation
Deferred Taxes	Deferred Taxes - ASC 740, Income Taxes, requires a company to first determine whether it is more likely than not (which is defined as a likelihood of more than fifty percent) that a tax position will be sustained based on its technical merits as of the reporting date, assuming that taxing authorities will examine the position and have full knowledge of all relevant information. A tax position that meets this more likely than not threshold is then measured and recognized at the largest amount of benefit that is greater than fifty percent likely to be realized upon effective settlement with a taxing authority. The Federal and state income tax returns of the Company for 2019, 2018, and 2017 are subject to examination by the Internal Revenue Service and state taxing authorities for three (3) years from the date filed.
Related Party Transactions	Related party transactions. a. Affiliates of the Company; b. Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity; c. Trusts for the benefit of employees, such as pension and profit sharing trusts that are managed by or under the trusteeship of management; d. Principal owners of the Company; e. Management of the Company; f. Other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The financial statements include disclosures of material related party transactions, other than compensation arrangements, expense allowances and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of financial statements is not required in those statements. The disclosures shall include: a. The nature of the relationship involved; b. A description of the transactions, including transactions to which no amounts or nominal amounts were ascribed for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. The dollar amount of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. Amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement/
Commitments and Contingencies	Commitments and Contingencies. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.
Fair value of financial instruments	Fair value of financial instruments. Level 1 Level 2 Level 3 Our financial instruments include cash, accounts payable and accrued expenses.
Software Development Costs	Software Development Costs
Risks and Uncertainties	Risk and Uncertainties.
Off-Balance Sheet Arrangements	Off Balance Sheet Arrangements.
Uncertain Tax Positions	Uncertain Tax Positions.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2014-09, Revenue from Contracts with Customers (Topic 606), a new standard on revenue recognition. Further, the FASB issued a number of additional ASUs regarding the new revenue recognition standard. The new standard, as amended, will supersede existing revenue recognition guidance and apply to all entities that enter into contracts to provide goods or services to customers. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers – Deferral of the Effective Date, which amends ASU 2014-09 to defer the effective date by one year. For public companies, the new standard is effective for annual reporting periods beginning after December 31, 2017, including interim periods within that reporting period. For all other entities, including emerging growth companies, this standard is effective for annual reporting periods beginning after December 15, 2018, and interim reporting periods within annual reporting periods beginning after December 15, 2019. The Company is evaluating the impact on the financial statements and expects to implement the provisions of ASU 2014-09 for the annual financial statements for the year ended June 30, 2016. In January 2016, the FASB issued ASU 2016-01, Financial Instruments – Overall (Subtopic 825-10) – Recognition and Measurement of Financial Assets and Financial Liabilities, which requires all investments in equity securities with readily determinable fair value to be measured at fair value with changes in the fair value recognized through net income (other than those accounted for under the equity method of accounting or those that result in consolidation of the investee). ASU 2016-01 is intended to enhance the reporting model for financial instruments to provide users of financial statements with more decision-useful information and removes the requirement to disclose the methods and significant assumptions used to estimate the fair value for financial instruments measured at amortized cost on the balance sheet. For public companies, the new standard is effective for annual periods beginning after December 15, 2017, including interim periods within the fiscal year. For all other entities, including emerging growth companies, ASU 2016-01 is effective for annual periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019. The Company evaluated the impact on the financial statements and implemented the provisions of ASU 2016-01 for the annual financial statements for the year ended June 30, 2019. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which supersedes the current accounting for leases and while retaining two distinct types of leases, finance and operating, (1) requires lessees to record a right of use asset and a related liability for the rights and obligations associated with a lease, regardless of lease classification, and recognize lease expense in a manner similar to current accounting, (2) eliminates most real estate specific lease provisions, and (3) aligns many of the underlying lessor model principles with those in the new revenue standard. Leases with a term of 12 months or less will be accounted for similar to existing guidance for operating leases today. For public companies, the new standard is effective for annual and interim periods in fiscal years beginning after December 15, 2018. For all other entities, including emerging growth companies, this standard is effective for annual reporting periods beginning after December 15, 2019, and interim periods within fiscal years beginning after December 2020. Earlier application is permitted. The Company evaluated the impact on the financial statements and implemented the provisions of ASU 2016-02 for the annual financial statements for the year ended June 30, 2019. In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. Adoption of ASU 2016-13 will require financial institutions and other organizations to use forward-looking information to better formulate their credit loss estimates. In addition, the ASU amends the accounting for credit losses on available-for-sale debt securities and purchased financial assets with credit deterioration. This update will be effective for fiscal years beginning after December 15, 2020 and interim periods within fiscal years beginning after December 15, 2021. The Company is evaluating the impact on the financial statements and expects to implement the provisions of ASU 2016-13 for the annual financial statements for the interim periods beginning January 1,2022. In January 2017, the FASB issued ASU 2017-01, which changes the definition of a business. The new guidance requires an entity to first evaluate whether substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets. If that threshold is met, the set of assets and activities is not a business. If it’s not met, the entity evaluates whether the set meets the definition of a business. The new definition requires a business to include at least one substantive process and narrows the definition of outputs by more closely aligning it with how outputs are described in the new revenue recognition guidance. The new guidance is effective for public business entities for fiscal years beginning after 15 December 2017, and interim periods within those years. For all other entities, it is effective for fiscal years beginning after 15 December 2018, and interim periods within fiscal years beginning after 15 December 2019. The ASU will be applied prospectively to any transactions occurring within the period of adoption. Early adoption is permitted, including for interim or annual periods for which the financial statements have not been issued or made available for issuance. The Company implemented this for the year ended June 30, 2019. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement. The ASU modifies the disclosure requirements in Topic 820, Fair Value Measurement, by removing certain disclosure requirements related to the fair value hierarchy, modifying existing disclosure requirements related to measurement uncertainty and adding new disclosure requirements, such as disclosing the changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period and disclosing the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. This ASU is effective for public companies for annual reporting periods and interim periods within those annual periods beginning after December 15, 2019. The Company is currently evaluating the effect, if any, that the ASU will have on its consolidated financial statements and expects to implement the provisions of ASU 2018-13 as of January1, 2020. In December 2019, the FASB issued ASU No. 2019-12, Simplifying the Accounting for Income Taxes, as part of its initiative to reduce complexity in accounting standards. The amendments in the ASU are effective for fiscal years beginning after December 15, 2020, including interim periods therein. Early adoption of the standard is permitted, including adoption in interim or annual periods for which financial statements have not yet been issued. The Company is currently evaluating the effect, if any, that the ASU will have on its consolidated financial statements. The Company reviewed all recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA and the SEC, and they did not or are not believed by management to have a material impact on the Company’s present or future financial statements.
Subsequent Events	Subsequent Events.

5. Property, plant and equipm_2

5. Property, plant and equipment (Tables)	3 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	September 2019 June 2019 Furniture $ 20,000 $ 20,000 Office computers, equipment, software 19,689 19,689 Software development costs 45,900 45,900 Property, plant, and equipment 85,589 85,589 Less accumulated depreciation (84,213 ) (79,471 ) Net property, plant, and equipment $ 1,376 $ 6,118

7. Notes payable (Tables)

7. Notes payable (Tables)	3 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Schedule of notes payable	September 30, 2019 June 30, 2019 Kabbage $ 11,842 $ 11,842 Wells Fargo 33,970 33,970 Prosper 28,327 28,327 Debt settlement 43,418 70,875 Total Notes Payable $ 117,557 $ 145,014

12. Net Income (Loss) per Sha_2

12. Net Income (Loss) per Share (Tables)	3 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Schedule of antidilutive shares	Basis of conversion Dilution September 30, 2019 September 30, 2018 Convertible Notes $673,7530 Share price of $0.01 67,375,300 67,375,300 Series A Convertible Preferred 688 shares outstanding 1 share A: 2 shares common 1,288 1,288 Series B Convertible Preferred 9,938 shares outstanding 1 share B: 2 shares common 19,876 19,876 Series C Convertible Preferred 138,886 share outstanding 1 share C: 10 shares common 1,388,860 1,388,860 Series D Convertible Preferred 425,000 share outstanding 1 share D: 10 shares common 4,250,000 4,250,000 Series E Convertible Preferred 4,000,000 share outstanding 1 share E: 100 shares common 400,000,000 – 473,035,024 73,035,024

13. Segment Reporting (Tables)

13. Segment Reporting (Tables)	3 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Segment financial information	REVENUES 2019 2018 Service labor 0 50 Med01 kit 0 54,958 Replacement parts 0 210 Accessory sales 0 57,898 Monitoring 225,853 111,633 225,853 224,748 LESS: COST OF GOODS SOLD 40,981 86,270 GROSS PROFIT 184,872 138,478 EXPENSES 2019 2018 Selling expenses 5,170 5,961 Consulting 24,950 7,538 Payroll 70,137 83,460 Payroll taxes 28,965 31,466 Professional services 3,971 10,062 Software 4,400 15,177 Other general & administrative 40,426 26,297 178,019 189,961 Interest expense 5,737 585 TOTAL EXPENSES 183,756 190,546 NET PROFIT (LOSS) 1,116 (52,068 )

14. Income Taxes (Tables)

14. Income Taxes (Tables)	3 Months Ended
	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Reconciliation of income tax	September 30, 2019 June 30, 2019 U.S. statutory rate 21% 21% Less valuation allowance (21%) (21%) Effective tax rate 0% 0%
Schedule of deferred taxes	September 30, 2019 September 30, 2018 Net deferred tax assets 3,979,029 3,853,355 Less valuation allowance (3,979,029) (3,853,355) Deferred tax asset - net valuation allowance 0% 0%

2. Summary of Significant Acc_3

2. Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Accounting Policies [Abstract]
Accounts receivable, net	$ 12,287	$ 12,287
Allowance for doubtful accounts	23,705	23,705
Deferred revenue	$ 196,058	$ 195,058

3. Going Concern (Details Narra

3. Going Concern (Details Narrative) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (18,947,756)	$ (18,925,157)

4. Inventory (Details Narrative

4. Inventory (Details Narrative) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Inventory Disclosure [Abstract]
Inventory, net	$ 40,847	$ 5,254
Prepaid inventory	$ 69,596	$ 91,013

5. Property, plant and equipm_3

5. Property, plant and equipment (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Property, plant and equipment, gross	$ 85,589	$ 85,589
Accumulated depreciation	(84,213)	(79,471)
Property, plant and equipment, net	1,376	6,118
Furniture And Fixtures [Member]
Property, plant and equipment, gross	20,000	20,000
Office Equipment [Member]
Property, plant and equipment, gross	19,689	19,689
Software Development [Member]
Property, plant and equipment, gross	$ 45,900	$ 45,900

6. Accounts payable and accru_2

6. Accounts payable and accrued expenses and liabilities (Details Narrative) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Payables and Accruals [Abstract]
Accounts payable	$ 251,387	$ 222,924
Accrued liabilities	$ 415,817	$ 412,102

7. Notes Payable and Note Pay_2

7. Notes Payable and Note Payable - Other (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Notes payable	$ 117,577	$ 145,014
Kabbage [Member]
Notes payable	11,842	11,842
Wells Fargo [Member]
Notes payable	33,970	33,970
Prosper [Member]
Notes payable	28,327	28,327
Debt Settlement [Member]
Notes payable	$ 43,418	$ 70,875

7. Notes Payable and Note Pay_3

7. Notes Payable and Note Payable - Other (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2019	Jun. 30, 2019
Debt Disclosure [Abstract]
Credit line interest rate	16.24%
Notes payable, other	$ 53,000	$ 53,000

8. Convertible Notes Payable (D

8. Convertible Notes Payable (Details Narrative)	Jun. 30, 2019USD ($)
Debt Disclosure [Abstract]
Convertible notes payable	$ 673,750

9. Warrants (Details Narrative)

9. Warrants (Details Narrative)	Sep. 30, 2019shares
Equity [Abstract]
Warrants outstanding	0

10. Stockholders' Equity (Detai

10. Stockholders' Equity (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Stock issued for services, value		$ 2,800
New Owner [Member]
Stock issued for services, shares	200,000,000
Stock issued for services, value	$ 20,000

11. Related Party Transactions

11. Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2019	Jun. 30, 2019
Related Party Transactions [Abstract]
Line of credit balance	$ 397,500
Line of credit maximum amount	$ 500,000
Line of credit interest rate	6.5% per annum
Due to related parties	$ 121,664	$ 113,712

12. Net Income (Loss) per Sha_3

12. Net Income (Loss) per Share (Details) - shares	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Antidilutive shares	473,035,024	73,035,024
Convertible Notes [Member]
Antidilutive shares	67,375,300	67,375,300
Series A Convertible [Member]
Antidilutive shares	1,288	1,288
Series B Convertible [Member]
Antidilutive shares	19,876	19,876
Series C Convertible [Member]
Antidilutive shares	1,388,860	1,388,860
Series D Convertible [Member]
Antidilutive shares	4,250,000	4,250,000
Series E Convertible [Member]
Antidilutive shares	400,000,000	0

13. Segment Reporting (Details)

13. Segment Reporting (Details) - USD ($)	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cost of goods sold	$ 40,981	$ 86,270
Gross profit	184,872	138,478
Selling Expenses [Member]
General and administrative expense	5,170	5,961
Consulting Expenses [Member]
General and administrative expense	24,950	7,538
Payroll Expenses [Member]
General and administrative expense	70,137	83,460
Payroll Taxes Expenses [Member]
General and administrative expense	28,965	31,466
Professional Services Expenses [Member]
General and administrative expense	3,971	10,062
Software [Member]
General and administrative expense	4,400	15,177
Other General and Administrative [Member]
General and administrative expense	40,426	26,297
Service [Member]
Revenues	0	50
Medi-01 Kit [Member]
Revenues	0	54,958
Replacement Parts [Member]
Revenues	0	210
Accessories [Member]
Revenues	0	57,898
Monitoring [Member]
Revenues	$ 225,853	$ 111,633

14. Income Taxes (Details - Inc

14. Income Taxes (Details - Income Tax)	3 Months Ended	12 Months Ended
	Sep. 30, 2019	Jun. 30, 2019
Income Tax Disclosure [Abstract]
US statutory rate	21.00%	21.00%
Valuation allowance	(21.00%)	(21.00%)
Effective tax rate	0.00%	0.00%

14. Income Taxes (Details - Def

14. Income Taxes (Details - Deferred taxes) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Deferred tax assets	$ 3,979,029	$ 3,853,355
Valuation allowance	(3,979,029)	(3,853,355)
Deferred tax asset, net	$ 0	$ 0

14. Income Taxes (Details Narra

14. Income Taxes (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 18,947,756	$ 18,349,309
NOL Expiration date	Dec. 31, 2024	Dec. 31, 2023