Grow Capital (GRWC) 10-Q 19 Nov 19 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Sep. 30, 2019	Nov. 15, 2019
Document and Entity Information
Registrant Name	GROW CAPITAL, INC.
Registrant CIK	0001448558
SEC Form	10-Q
Period End date	Sep. 30, 2019
Fiscal Year End	--06-30
Tax Identification Number (TIN)	86-0970023
Filer Category	Non-accelerated Filer
Current with reporting	Yes
Shell Company	false
Small Business	true
Emerging Growth Company	true
Amendment Flag	false
Entity Ex Transition Period	true
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Entity File Number	000-53548
Entity Incorporation, State or Country Code	NV
Number of common stock shares outstanding		243,205,547
Entity Interactive Data Current	Yes
Entity Address, Address Line One	2485 Village View Drive
Entity Address, Address Line Two	Suite 180
Entity Address, City or Town	Henderson
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89074
City Area Code	702
Local Phone Number	830-7919

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
CURRENT ASSETS:
Cash	$ 57,033	$ 483,430
Subscription receivable	0	150,000
Accounts receivable	86,014	0
Accounts receivable, related parties	437,788	0
Interest receivable	1,342	0
Prepaid expenses	1,025,991	1,431,796
Due from related party	56,401	16,854
Promissory note receivable	100,000	0
Right to use assets, current portion	17,639	0
Total current assets	1,782,208	2,082,080
Property, plant and equipment, net	64,256	67,772
Intangible assets	200	0
Right to use assets	271,450	0
Assets held for sale	795,365	1,658,503
Deposits	5,367	5,367
TOTAL ASSETS	2,918,846	3,813,722
CURRENT LIABILITIES:
Accounts payable	280,582	333,268
Accounts payable, related parties	251,652	0
Accrued liabilities	147,790	270,292
Advances from related parties	158,074	105,000
Unearned revenue	14,490	0
Deferred rent	0	2,676
Deferred income tax liability	31,800	0
Lease liability, current portion	14,083	0
Liability held for sale, current portion	29,535	472,241
Total current liabilities	928,006	1,183,477
Lease liability	277,670	0
Liability held for sale	597,347	597,865
TOTAL LIABILITIES	1,803,023	1,781,342
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, $0.001 par value, 50,000,000 and 5,000,000 shares authorized as at September 30, 2019 and June 30, 2019, respectively, none issued and outstanding	0	0
Common stock, $0.001 par value, 500,000,000 shares and 175,000,000 shares authorized, 243,201,153 and 140,744,030 issued, issuable and outstanding at September 30, 2019 and June 30, 2019 respectively.	243,201	140,743
Additional paid-in capital	48,862,848	49,632,970
Accumulated deficit	(47,990,226)	(47,741,333)
Total stockholders' equity (deficit)	1,115,823	2,032,380
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 2,918,846	$ 3,813,722

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2019	Jun. 30, 2019
Statement of Financial Position [Abstract]
Preferred Stock, par or stated value	$ 0.001	$ 0.001
Preferred Stock, shares authorized	50,000,000	5,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Common Stock, par or stated value	$ 0.001	$ 0.001
Common Stock, shares authorized	500,000,000	175,000,000
Common Stock, shares issued	243,201,153	140,744,030
Common Stock, shares outstanding	243,201,153	140,744,030

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Income Statement [Abstract]
Revenue	$ 57,239	$ 0
Revenue, related parties	455,124	0
Total revenues	512,363	0
Cost of sales, nonrelated parties	160,558	0
Cost of sale, related parties	152,955	0
Total cost of sales	313,513	0
Gross profit	198,850	0
Operating expenses
General and administrative	44,045	22,168
General and administrative, related parties	47,499	0
Professional fees	352,492	33,370
Stock based compensation	501,638	210,000
Depreciation, amortization and impairment	3,516	67
Total operating expenses	949,190	265,605
Income (Loss) from operations	(750,340)	(265,605)
Other income (expense):
Gain (loss) on disposal of investment	0	(5,412)
Interest income	1,342	0
Total other income (expense), net	1,342	(5,412)
Income (loss) from continuing operations	(748,998)	(271,017)
Income (loss) from discontinued operations	500,105	5,572
Net income (loss)	$ (248,893)	$ (265,445)
Basic and diluted net loss from continuing operations	$ 0	$ 0
Basic and diluted net loss from discontinued operations	0	0
Basic and diluted net loss	$ 0	$ 0
Weighted average shares used in completing basic and diluted net loss per common share	189,557,382	107,046,746

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Equity Balance, beginning of period, Value at Jun. 30, 2018		$ 94,205	$ 44,813,485	$ (45,336,236)	$ (428,546)
Equity Balance, beginning of period, Shares at Jun. 30, 2018		94,205,542
Private placements, Value		$ 15,393	1,149,607		1,165,000
Private placements, Shares		15,392,860
Shares issued to Officers, Directors and employees, Value		$ 4,000	476,000		480,000
Shares issued to Officers, Directors and employees, Shares		4,000,000
Loss for the period				(265,445)	(265,445)
Equity Balance, end of period, Value at Sep. 30, 2018		$ 113,598	46,439,092	(45,601,681)	951,009
Equity Balance, end of period, Shares at Sep. 30, 2018		113,598,402
Equity Balance, beginning of period, Value at Jun. 30, 2019		$ 140,743	49,632,970	(47,741,333)	2,032,380
Equity Balance, beginning of period, Shares at Jun. 30, 2019		140,744,030
Shares issued under business combination, Value		$ 110,675	(29,508)		81,167
Shares issued under business combination, Shares		110,675,328
Private placements, Value		$ 278	49,722		50,000
Private placements, Shares		277,778
Shares issued to Officers, Directors and employees, Value		$ 451	89,823		90,274
Shares issued to Officers, Directors and employees, Shares		450,918
Conversion of accounts payable into stock, Value		$ 147	20,137		20,284
Conversion of accounts payable into stock, Shares		146,987
Shares retired under sale of subsidiary, Value		$ (9,093)	(900,296)		(909,389)
Shares retired under sale of subsidiary, Shares		(9,093,888)
Loss for the period				(248,893)	(248,893)
Equity Balance, end of period, Value at Sep. 30, 2019		$ 243,201	$ 48,862,848	$ (47,990,226)	$ 1,115,823
Equity Balance, end of period, Shares at Sep. 30, 2019		243,201,153

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (248,893)	$ (265,445)
(Gain) loss from discontinued operations	(500,105)	(5,572)
Net loss from continuing operations:	(748,998)	(271,017)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation, amortization and impairment expense	3,516	67
Stock based compensation	501,638	210,000
(Gain) loss on sale of property	0	5,412
Changes in operating assets and liabilities:
Prepaid expenses and other assets	144	0
Accounts receivable	(49,935)	0
Accounts receivable, related parties	(142,793)	0
Interest receivable	(1,342)	0
Accounts payable	(115,555)	(1,791)
Account payable, related parties	132,740	0
Accrued expenses	(99,731)	(27,578)
Unearned revenue	(2,080)	0
Net cash (used in) in operating activities	(522,396)	(84,907)
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash received from business combination	43,975	0
Promissory note receivable	(100,000)	0
Due from related party	(39,548)	(157,564)
Net cash (used in) provided by investing activities	(95,573)	(157,564)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds (repayment) from related party	(13,121)	0
Proceeds from private placement	200,000	1,165,000
Net cash provided by financing activities	186,879	1,165,000
CASH FLOWS FROM DISCONTINUED OPERATIONS:
Operating activities	8,864	77,488
Investing activities	(2,030)	0
Financing activities	(2,141)	(903,385)
Net cash (used) provided by discontinued activities	4,693	(825,897)
Net increase (decrease) in cash	(426,397)	96,632
Cash at beginning of period	483,430	13,891
Cash at the end of the period	57,033	110,523
Supplemental Disclosure of Cash Flows Information:
Cash paid for interest, discontinued activities	9,100	9,273
Cash paid for income taxes	0	0
Cash paid for operating lease	8,028	0
Non-cash Investing and Financing Activities:
Stock issued for settlement of accounts payable	15,000	0
Stock returned from sale of WCS	909,389	0
Assets acquire, net of liabilities, Bombshell	81,167	0
Repayment of mortgage under discontinued operation from escrow	$ 0	$ 252,141

Note 1 - Organization and Descr

Note 1 - Organization and Description of Business	3 Months Ended
	Sep. 30, 2019
Disclosure Text Block [Abstract]
Note 1 - Organization and Description of Business	Note 1 – Organization and Description of Business Grow Capital, Inc. (the "Company," “we,” or “us”) (f/k/a Grown Condos, Inc.) was incorporated on October 22, 1999, in the State of Nevada. Our former wholly owned subsidiary, WCS Enterprises, Inc. (“WCS”) is an Oregon limited liability company which was formed on September 9, 2013 with operations beginning in October 2013. WCS is a real estate purchaser, developer and manager of specific use industrial properties providing "Condo" style turn-key aeroponics grow facilities to support cannabis farmers. WCS owns, leases, sells and manages multi- tenant properties so as to reduce the risk of ownership and reduce costs to tenants and owners. WCS currently owns a condominium property in Eagle Point, Oregon (the “Eagle Point Property”). On September 30, 2019, we sold WCS to the Wayne A. Zallen Trust u/a/d/ 10/24/2014 (the “Zallen Trust”), of which Wayne Zallen, our former CEO and Chairman, is the trustee and a beneficiary. See Note 3 for further information. Our wholly owned subsidiary, Smoke on the Water, Inc. was incorporated on October 21, 2016, in the State of Nevada. Smoke on the Water is focused on operating properties in the RV and campground rental industry and currently owns the Lake Selmac Resort located at 2700 Lakeshore Drive, Selma, Oregon (the “Lake Selmac Property”). Our wholly owned subsidiary Bombshell Technologies, Inc. (“Bombshell”), was formed as Bombshell Technologies, LLC on November 5, 2018 and converted into a corporation on June 24, 2019. We acquired Bombshell on July 23, 2019 (See Note 4). Bombshell is a full-service design and software development company focused on developing and selling software to financial services firms and advisors and is the first acquisition as part of our strategic shift into the financial technology (“FinTech”) sector and related sectors. On June 22, 2018, the Board of Directors of the Company approved an amendment to our articles of incorporation to increase our authorized capital to 180,000,000 shares, consisting of 175,000,000 shares of common stock (“Common Stock”), par value $0.001, and 5,000,000 shares of preferred stock (“Preferred Stock”), par value $0.001 (the “Recapitalization”) and to change the name of the Company to “Grow Capital, Inc.” The Company filed articles of amendment with the State of Nevada to effect the aforementioned changes on July 10, 2018 and August 28, 2018, respectively. The Company received approval from the Financial Industry Regulatory Authority ("FINRA") for the above noted corporate actions on August 8, 2019. On July 23, 2019, and effective July 25, 2019, the Board of Directors of the Company and the holders of our outstanding capital stock having a majority of the voting power, respectively, adopted resolutions to amend and restate our articles of incorporation to increase our authorized capital to 550,000,000 shares, consisting of 500,000,000 shares of Common Stock and 50,000,000 shares of Preferred Stock. The effective date of the aforementioned actions was August 29, 2019. In connection with its name change, the Company has adopted a business plan focused on shifting the Company’s strategy away from rental activities focused in the cannabis industry and into the FinTech sector and related sectors. In connection with this strategy, the Company has hired a new Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”) and appointed a new chairman of the Company’s board of directors (the “Board”), all of whom have significant experience in the FinTech sector. The Company intends to acquire FinTech companies, such as Bombshell (see Note 11), with a clear niche and strong leadership and use its experience and understanding of the FinTech sector and access to the public markets to help its acquisitions grow. The Company is currently in the process of identifying and pursuing suitable acquisitions. In connection with the shift in the Company’s strategy away from rental activities focused in the cannabis industry, the Company sold WCS on September 30, 2019, and has determined to divest Smoke on the Water, which it is currently actively marketing. In connection with these efforts, management of the Company has determined it is appropriate to include the operations of WCS and Smoke on the Water in this report as Assets and Liabilities Held for Sale (See Note 3). As the Company moves away from the cannabis industry and into financial technology and related sectors, Grow Capital expects to identify suitable acquisitions, complete those acquisitions, and grow those companies. Any potential acquisitions or divestitures remain subject to final agreements, due diligence, and typical closing conditions. Going Concern During the three months ended September 30, 2019 and 2018, the Company reported a net loss of $ and $ , respectively, combined with a working capital deficit of approximately $170,000 (after removing prepaid stock-based compensation) with approximately $57,000 of cash on hand. The Company believes that as of September 30, 2019 its existing capital resources are not adequate to enable it to fully execute its business plan, including the acquisition of additional operations complementary to its recently acquired subsidiary, Bombshell Technologies. While the Company`s subsidiary provided approximately $200,000 in gross profit to offset operational overhead in the period, revenues are presently not sufficient to meet the Company’s ongoing expenditures. The Company is actively working to increase the customer base and gross profit in Bombshell Technologies in order to achieve net profitability by the close of fiscal 2020. These growth plans include the acquisition of several new customers, an increase to users currently subscribed to our software, as well as increased sales of customization services to new and existing customers. The Company intends to rely on sales of our unregistered common stock, loans and advances from related parties to meet operational shortfalls until such time as we achieve profitable operations. If the Company fails to generate positive cash flow or obtain additional financing, when required, the Company may have to modify, delay, or abandon some or all of its business and expansion plans, and potentially cease operations altogether. The accompanying condensed consolidated financial statements do not include any adjustments that might be necessary should we be unable to continue as a going concern.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	3 Months Ended
	Sep. 30, 2019
Disclosure Text Block [Abstract]
Note 2 - Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Basis of Presentation The interim unaudited financial information has been prepared and presented in conformity with accounting principles generally accepted in the United States applicable to interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. The interim financial information has been prepared on a condensed basis, such that certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted in accordance with rules and regulations of the Securities and Exchange Commission and should be read in conjunction with the Annual Financial Statements included in the Form 10-K filed on October 15, 2019 at www.sec.gov. These interim financial statements include all adjustments that, in the opinion of management, are necessary in order to make the financial statements not misleading. Consolidation These consolidated financial statements include the accounts of Grow Capital, Inc. and its wholly-owned subsidiaries, WCS, Bombshell Technologies LLC, and Smoke on the Water, as of September 30, 2019. All significant intercompany accounting transactions have been eliminated as a result of consolidation. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 date of the financial statements and the reported amounts of revenues and expenses during the reporting period. We believe that it is at least reasonably possible that the estimates of amounts realizable upon our properties currently for sale at the date of the financial statements will change in the near term due to one or more future confirming events and the effect of the change would be material to the financial statements. Cash and Cash Equivalents For financial accounting purposes, cash and cash equivalents are considered to be all highly liquid investments with a maturity of three (3) months or less at the time of purchase. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist principally of cash deposits. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. At September 30, 2019 and June 30, 2019, the Company had $0 and $212,985 in excess of the FDIC insured limit, respectively. Accounts Receivable and Allowance for Doubtful Accounts The Company determines the allowance for doubtful accounts by considering a number of factors, including the length of time the accounts receivable are beyond the contractual payment terms, previous loss history, and the customer’s current ability to pay its obligation. When the Company becomes aware of a specific customer’s inability to meet its financial obligations to the Company, the Company records a charge to the allowance to reduce the customer’s related accounts. During the period to September 30, 2019, the allowance for doubtful accounts is zero. Leases, Lease Receivables and deferred rent Upon adoption of ASU 2016-02, "Leases," in the first quarter of fiscal year ended June 30, 2020, the Company elected not to recognize leases with a term less than one year on its balance sheet. Operating lease right-of-use (ROU) assets and their corresponding lease liabilities are recorded based on the present value of lease payments over the expected remaining lease term. The interest rate implicit in lease contracts is typically not readily determinable. As a result, the Company utilizes its incremental borrowing rates, which are the rates incurred to borrow on a collateralized basis over a similar term, an amount equal to the lease payments in a similar economic environment. Lease receivables are recognized when rents are due, and for the straight-line adjustment to rents over the term of the lease less an allowance for expected uncollectible amounts. Inherent in the assessment of the allowance for doubtful accounts are certain judgments and estimates including, among others, the customer's willingness or ability to pay, the Company's compliance with lease terms, the effect of general economic conditions and the ongoing relationship with the customer. Accounts with outstanding balances longer than the payment terms are considered past due. We do not charge interest on past due balances. The Company writes off lease receivables when it determines that they have become uncollectible after all reasonable collection efforts have been made. If we record bad debt expense, the amount is reflected as a component of operating expenses in the statements of operations. Intangible Assets The Company’s intangible assets consist of intellectual property. Investment In and Valuation of Real Estate Assets Real estate assets are stated at cost, less accumulated depreciation and amortization. Amounts capitalized to real estate assets consist of the cost of acquisition (excluding acquisition related expenses), construction costs, and mortgage interest during the period the facilities are under construction and prior to readiness for occupancy, and any tenant improvements, major improvements and betterments that extend the useful life of the real estate assets and leasing costs. All repairs and maintenance are expensed as incurred. The Company is required to make subjective assessments as to the useful lives of its depreciable assets. The Company considers the period of future benefit of each respective asset to determine the appropriate useful life of the assets. Real estate assets, other than land, are depreciated on a straight-line basis over the estimated useful life of the asset. The estimated useful lives of the Company's real estate assets by class are generally as follows: Land Indefinite Buildings 40 years Tenant improvements Lesser of useful life or lease term Intangible lease assets Lease term Impairment of long-lived assets The Company monitors its long-lived assets and finite-lived intangibles for indicators of impairment. If such indicators are present, the Company assesses the recoverability of affected assets by determining whether the carrying value of such assets is less than the sum of the undiscounted future cash flows of the assets. If such assets are found not to be recoverable, the Company measures the amount of such impairment by comparing the carrying value of the assets to the fair value of the assets, with the fair value generally determined based on the present value of the expected future cash flows associated with the assets (See Note 4). Share-based compensation The Company measures the cost of employee services received in exchange for an award of equity instruments based on the grant date fair value of the award. Unregistered stock awards are measured based on the fair market values of the underlying stock on the dates of grant. For service type awards, share-based compensation expense is recognized on a straight-line basis over the period during which the employee is required to provide service in exchange for the entire award. For awards that vest or begin vesting upon achievement of a performance condition, the Company estimates the likelihood of satisfaction of the performance condition and recognizes compensation expense when achievement of the performance condition is deemed probable using an accelerated attribution model. The Company capitalizes the cost of issuance grants that cover a period of employment or consulting agreement under contract or performance obligation related to future performance and amortizes the compensation related to these contracts ratably over the period of employment or at percentage of completion or other appropriate method for future performance grants. There are no issuance grants outstanding with a performance term longer than one year at September 30, 2019 and June 30, 2019. Prepaid expenses for the three months ended September 30, 2019 and fiscal year ended June 30, 2019 include unamortized costs of issuance grants under employment and consulting contracts totalling $974,379 and $1,380,459, respectively. Fair Value of Financial Instruments ASC 820, Fair Value Measurements, defines fair value as the price at which an asset could be exchanged or a liability transferred in an orderly transaction between knowledgeable, willing parties in the principal or most advantageous market for the asset or liability. Where available, fair value is based on observable market prices or derived from such prices. Where observable prices or inputs are not available, valuation models are applied which may involve some level of management estimation and judgment, the degree of which is dependent on the price transparency for the instruments or market and the instruments’ complexity. Income taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and net operating loss and credit carryforwards. Deferred tax assets and liabilities are measured at rates expected to apply to taxable income in the years in which those temporary differences and carryforwards are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statement of operations in the period that includes the enactment date. A valuation allowance is recorded when it is not more likely than not that all or a portion of the net deferred tax assets will be realized. In the quarter ended September 30, 2019, the Company issued a significant number of new shares in its acquisition of Bombshell Technologies, Inc. (see Note 4) and the cancellation of then outstanding shares upon the sale of WCS Enterprises, LLC (see Note 5). The effect of these issuances and cancellations is that most likely, the Company experienced the requisite change of control as promulgated under the US Internal Revenue Code section 382. The effect of this will be that going forward, the ability of the Company to utilize the US Federal net operating loss carryforwards of Grow Capital, Inc. from prior to these transactions will be limited in its usage. In order to determine the specific effect, the Company must perform the computations required under the Internal Revenue Code, which have not yet been performed. The Company expects it will perform the required computations once its evident that profits are likely. Net (loss) income per share Basic earnings per share is computed by dividing income available to common shareholders by the weighted average number of shares of Common Stock outstanding for the period and contains no dilutive securities. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of an entity. For the fiscal year ended June 30, 2019 and 2018, all potentially dilutive securities are anti-dilutive due to the Company's losses from operations. All dilutive common stock equivalents are reflected in our earnings (loss) per share calculations. Anti-dilutive common stock equivalents are not included in our earnings (loss) per share calculations. The following table sets forth the number of potential shares outstanding as of September 30, 2019 and June 30, 2019: Options 500,000 Total potential shares 500,000 Reclassification Certain prior period balances have been reclassified to conform to the current period presentation in the Company’s consolidated financial statements and the accompanying notes. Recent accounting pronouncements Management has considered all recent accounting pronouncements issued and their potential effect on our financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

Note 3 - Revenue Recognition un

Note 3 - Revenue Recognition under ASC 606	3 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Note 3 - Revenue Recognition under ASC 606	NOTE 3 – Revenue Recognition under ASC 606 ASC 606 “Revenue from Contracts with Customers” Revenues from contracts with customers are recognized when control of promised goods and services is transferred to customers in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company recognizes revenue using the five-step model as prescribed by ASC 606: 1) Identification of the contract, or contracts, with a customer; 2) Identification of the performance obligations in the contract; 3) Determination of the transaction price; 4) Allocation of the transaction price to the performance obligations in the contract; and 5) Recognition of revenue when or as, the Company satisfies a performance obligation. When a contract with a customer is signed, the Company assesses whether collection of the fees under the arrangement is probable. The Company estimates the amount to reserve for uncollectible amounts at the end of each reporting period based on the aging of the contract balance, current and historical customer trends, and communications with its customers. These reserves are recorded against the related accounts receivable. The transaction price is the consideration that the Company expects to receive from its customers in exchange for its products or services. In determining the allocation of the transaction price, the Company identifies performance obligations in contracts with customers, which may include subscriptions to software and services, support, professional services and customization. In the case of the Company’s software contracts and support services prices are predetermined based on the specific terms of the contract either in flat fee customization/license fee charges or as hourly support and/or software customization charges. Charges relative to license fees are amortized over the term of the license. Charges relative to customization of the software are charged over the term of the scope of work on a percentage of completion basis. Charges relative to support and ongoing services and professional fees are charged when incurred and control has been transferred or the work has been completed. License fees and customization of software License fees are charged as flat fees which are amortized over the term of the contract. For contracts with elements related to customized software solutions and certain build-outs or software systems that require significant modification or customization, the Company will recognize revenue using the percentage-of-completion method. In using the percentage-of-completion method, revenues are generally recorded based on completion of milestones under a scope of work or based on total estimated cost of work and percentage completion as at the balance sheet date. Software Revenue The Company generates software revenue monthly on a single fee per subscribed user basis. The Company recognizes software revenue monthly on a per user for each user that is able to deploy software and provided all revenue recognition criteria have been met. If the revenue recognition criteria has not been met, the revenue is deferred or not recognized. Customization, support and maintenance Revenue from the Company’s customization of software to meet a particular client’s needs is recognized on a percentage of completion basis over the term of the customization work and until control of the goods or services is transferred to the customer or such date the customer agrees the scope of work has been completed and the intended functionality of the software is complete and able to perform the desired service. Support and maintenance revenue is generated from recurring monthly support and is invoiced monthly based on hourly fees at predetermined rates based on each customer contract. The Customer is credit a certain number of services hours monthly based on the numbers of users actively subscribed to the software which amounts offset any monthly user fees. Support and maintenance services include e-mail and telephone support, unspecified rights to software fixes and product updates and upgrades and enhancements available on a when-and-if available basis. Professional services and other Professional services and other revenue is generated through services including onsite training, product implementation and other similar services. Professional services are generally flat fee services based on a number of hours or scope of work for each specific service. Depending on the services to be provided, revenue from professional services and other is generally recognized at the time of delivery when the services have been completed and control has been transferred. Unearned Revenue Unearned revenue represents billings or payments received in advance of revenue recognition and is recognized upon transfer of control. Balances consist primarily of license fees being amortized over the term of the customer contract and customization services which have not yet been concluded and are being deferred using the percentage-of-completion method. Condominium rentals We recognize rental income from the lease of our condo spaces ratably over the term of the rental contracts dependent upon the total cash payable to the Company by the tenant under the lease contract, which takes into account any free rental periods or rent escalation clauses granted in the contracts. In the event that tenants continue to rent past the termination date of rental contracts, rents are negotiated and recorded on a month-to-month basis. Campground space rentals and concession sales Because we rent to individuals who plan on engaging in activities that include the consumption of cannabis products while they stay at our campground facilities, we do not document our transactions for the sale of concession items or space or equipment rentals at the facility. We therefore record our revenue on a cash basis.

Note 4 - Merger

Note 4 - Merger	3 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Note 4 - Merger	Note 4 – Merger On July 23, 2019, (the “Closing Date”), the Company acquired Bombshell, a Nevada corporation, pursuant to a stock exchange agreement (the “Exchange Agreement”), dated June 26, 2019, by and between Bombshell, the shareholders of Bombshell (the “Bombshell Holders”). At the Closing, Bombshell became a wholly-owned subsidiary of the Company. Joel Bonnette, the current President and Chief Executive Officer of Bombshell, now serves as the Chief Executive Officer of Bombshell. Pursuant to the Amendment, at the Closing, the Company acquired 100% of the outstanding shares of Bombshell (the “Bombshell Shares”) in exchange for the Bombshell Holders receiving the right to receive 110,675,328 shares (the “Consideration Shares”) of unregistered shares of the Company’s Common Stock on a pro rata basis (the “Exchange”), 33,000,000 of which were issued to the Bombshell Holders (the “Closing Shares”) at the Closing on a pro rata basis. The remaining 77,675,328 Consideration Shares (the “Secondary Shares”) were issued on September 3, 2019, to the Bombshell Holders upon the Company filing an effective amended and restated articles of incorporation (the “Charter Amendment”) that increased the number of authorized shares of Common Stock. The Bombshell Holders are also eligible to receive earn-out consideration of up to an additional 36,769,215 shares of Common Stock (the “Earn-out Shares”) earnable in tranches of 12,256,405 shares of Common Stock in each of the second, third and fourth years after the Closing, based on whether Bombshell is able to meet certain Earnings Before Interest and Taxes thresholds in each year. The Bombshell Holders include certain limited liability companies owned by (i) Jonathan Bonnette, (ii) Joel Bonnette, and (iii) Terry Kennedy. The acquisition of Bombshell was not accounted for under the acquisition method of accounting in accordance with ASC Topic 805, Business Combinations. Due to the related party and common control relationships held between Bombshell and Grow Capital, Inc., the assets and liabilities of Bombshell will transfer over to the Company at their historical carrying values. The following table provides information as of July 23, 2019 of the assets acquired and the liabilities assumed in the merger: Assets Cash $ 43,975 Accounts receivable 36,079 Accounts receivable, related parties 294,995 Intangibles and other assets 200 Total Assets $ 375,249 Liabilities Accounts payable and accrued liabilities $ 60,605 Accounts payable and accrued liabilities, related parties 118,912 Advances, related parties 66,195 Unearned revenue 9,070 Unearned revenue, related parties 7,500 Customer deposits, related parties - Deferred income tax liabilities 31,800 Total liabilities 294,082 Net Assets $ 81,167 Consideration: 110,675,328 shares 110,675 Additional paid in capital $ (29,508 )

Note 5 - Assets Held for Sale

Note 5 - Assets Held for Sale	3 Months Ended
	Sep. 30, 2019
Disclosure Text Block [Abstract]
Note 5 - Assets Held for Sale	Note 5 – Assets Held for Sale (1) Assets in Oregon within the Pioneer Business Park In April 2016, the Company purchased a parcel of land near Eugene, Oregon within the Pioneer Business Park (the “Pioneer Property”) from a private seller for the amount of $326,629 plus closing costs. As part of the purchase, the Seller financed through a note payable $267,129 of the purchase price (See Note 3). The intent of the Company was to build an industrial condominium building on the parcel, akin to the Eagle Point Property. The Company was unable to secure additional funding via debt or equity and due to the hostility of the local county government towards the intended operations of the tenants, and consequently, the Company abandoned those plans in late calendar 2017. In December 2017, the Company made the decision to put the Pioneer Property up for sale, retained a sales agent and listed the Pioneer Property for sale at a purchase price of $399,000. At that time the Company impaired all costs incurred towards development of the land which amounted to $31,843 The financial statements show the value of the land and the related mortgage under Assets Held for Sale and Liabilities Held for Sale on the balance sheet as of June 30, 2018, respectively. In September 2018, the Company completed the sale of the Pioneer Property for a gross sales price of $349,000. After payment of all closing costs, the Company recorded a loss on sale of approximately $5,400. (2) WCS Enterprises, Inc. In the quarter ended March 31, 2019, the Company began to actively market WCS for sale and has begun negotiations with certain parties for the sale of WCS, subject to diligence, negotiation of a purchase agreement and fulfillment of typical closing conditions. In connection with these efforts, management determined that it was appropriate to classify WCS as Assets Held for Sale. On September 30, 2019, the Company entered into a membership interest purchase agreement with the Zallen Trust pursuant to which the Company sold all of the Company’s membership interests in WCS for an aggregate purchase price of $782,450. The Zallen Trust paid the purchase price by transferring to the Company 8,693,888 shares of the Company’s Common Stock, valued at $0.09 per share. The Purchase Agreement also provided that Mr. Zallen transfer to the Company an additional 400,000 shares of Common Stock to settle $36,000 in back rent owed at the time of the sale. The Company retired all of the shares received as a result of the transaction. In connection with the sale of WCS, the Company and Mr. Zallen entered into a separation and release of claims agreement pursuant to which the Company and Mr. Zallen provided a mutual release of claims against the other party and such party’s affiliates, including all claims related to Mr. Zallen’s service as an officer, employee, and director of the Company. The release of claims by Mr. Zallen resulted in the forgiveness of salary accruals of approximately $367,000 for services provided up to June 30, 2018. After payment of all closing costs, the Company recorded a gain on sale of approximately $492,000. (See below detail) (3) Smoke on the Water On September 4, 2019 the Company entered into a listing agreement for the sale of the Smoke on the Water site location for an offering price of $850,000, with expected 6% sales commission. In connection with these efforts, management has determined that it is appropriate to classify the Smoke on the Water site location as Assets Held for Sale, and all related operations are classified as discontinued. At June 30, 2019 the Company recorded an impairment change of $112,000 based on the expected sales price less costs of sale compared to the carrying value at June 30, 2019. (4) Discontinued Operation: (a) The Results of the Discounted Operations which included the results of Smoke on the Water and WCS are as follows: Three Months Ended September 30, 2019 2018 Net revenues $ 100,699 $ 108,473 Operating expenses Cost of revenue 31,894 28,230 General and administrative 42,161 45,754 Depreciation, amortization and impairment 9,878 7,356 Total operating expenses 83,933 81,340 Income (Loss) from operations Gain on sale 492,439 - Interest expense (9,100) (21,561) Income (loss) from discontinued operations $ 500,105 $ 5,572 (b) Assets and liabilities disposed of are as follows September 30, 2019 Assets: Lease receivable $ 40,804 Prepaid expenses 5,152 Property, plant and equipment, net 809,281 Other assets 6,150 Total Assets $ 861,387 Liabilities: Accrued liabilities 367,367 Other liabilities 79,100 Total Liabilities 446,467 Net Assets $ 414,920 Consideration: Purchaser return 9,093,888 shares of common stock, FMV at $0.10 $ 909,389 Payment on certain items during closing (2,030) Total consideration $ 907,359 Gain on sale of WCS $ 492,439 (4) Discontinued Operation: (c) Groups of assets and liabilities held for sale as of September 30, 2019 and June 30, 2019 September 30, June 30, 2019 2019 ASSETS: Lease receivable $ 5,903 $ 32,307 Prepaid expenses 2,023 13,449 Property, plant and equipment, net 786,939 1,606,097 Other assets 500 6,650 TOTAL ASSETS $ 795,365 $ 1,658,503 LIABILITIES: Accounts payable and accrued liabilities $ 23,664 $ 385,647 Mortgage 603,218 605,359 Other liabilities - 79,100 TOTAL LIABILITIES 626,882 1,070,106 NET ASSETS $ 168,483 $ 588,397 (5) Mortgages Payable (i) Mortgage related to assets held for sale on Pioneer Property and Eagle Mountain Property September 30, 2019 June 30, 2019 Liability held for sale – Mortgages on Eagle Mountain Property $ - $ - Liability held for sale – Mortgage on Pioneer Property - - $ - $ - In 2013, upon the acquisition of the Eagle Point Property, WCS assumed the sellers’ mortgage from People’s Bank of Commerce, NA (“People’s Bank”). The original principal amount of the mortgage was $930,220, had an interest rate equal to People’s Bank’s prime rate plus 1.75%, required 58 monthly payments of $5,946 and required a balloon payment of $802,294 on June 28, 2018, the maturity date. The mortgage was secured by liens against certain properties owned by the seller. In August 2018, the Company paid the mortgage in full. As of September 30, 2019, and June 30, 2019, the balance on the mortgage was $0. In 2013, after the acquisition of the Eagle Point Property, WCS entered into a second mortgage with People’s Bank for the amount of $120,000. The mortgage had an interest rate equal to People’s Bank’s prime rate plus 3%, required 56 monthly payments of $883, and required a balloon payment of $104,329 on October 15, 2018, the maturity date. The mortgage was collateralized by a deed of trust and assignment of rents with the seller and WCS in the amount of $120,000. In August 2018, the Company paid the mortgage in full. As of September 30, 2019, and June 30, 2019, balance on the mortgage was $0. In April 2016, as more fully described in Note 4, the Company acquired the Pioneer Property and entered into a mortgage with the seller for the amount of $267,129. The mortgage originally had an interest rate of 6% per annum and a maturity date of the earlier of (a) October 1, 2017 or the date construction begins on the condominium building proposed to be built. In October 2017, the Company entered into an amended mortgage by making a principal payment of $15,000 and financing the remaining balance of $252,129. The amended mortgage bears interest at the rate of 6% per annum and required interest only monthly payments of $1,261 from November 2017 through June 2018 with the remaining amount due in the form of a final balloon payment in July 2018. As noted above in Note 4, in September 2018, the Company closed on the sale of the parcel of land acquired with financing provided by the mortgage. As a condition of the sale, the mortgage was fully repaid at closing. As of September 30, 2019, and June 30, 2019, the balance on the mortgage was $0. (ii) Mortgage related to assets held for sale on Smoke on the Water September 30, 2019 June 30, 2019 Liability held for sale on Smoke on the Water $ 603,218 $ 605,359 In March 2017, as more fully described in Note 3, the Company acquired the Lake Selmac Property. Upon closing, the Company entered into mortgage payable with the seller in the amount of $625,000 with a maturity date of March 6, 2022. The mortgage had an interest rate of 5% per annum covering the monthly payments of $3,355 for the initial 12 months, which increased to 6% per annum for the monthly payments of $3,747 for the following 48 months. Upon maturity, the remaining balance due on the note is required to be paid through a balloon payment. During the three months ended September 30, 2019, the Company paid $2,141 to the principal of mortgage and $9,100 to the interests of the mortgage. As of September 30, 2019, and June 30, 2019, the balance on the mortgage was $603,218 and $605,359, respectively. The note is unsecured. As of September 30, 2019, the approximate future aggregate principal payments in respect of our current obligations were as follows: 2020 $ 5,871 2021 9,419 2022 587,928 $ 603,218

Note 6 - Property and Equipment

Note 6 - Property and Equipment, Net	3 Months Ended
	Sep. 30, 2019
Disclosure Text Block [Abstract]
Note 6 - Property and Equipment, Net	Note 6 – Property and Equipment, Net Property and improvements consisted of the following as of September 30, 2019 and June 30, 2019: September 30, 2019 June 30, 2019 Leaseholder improvement $ 67,644 $ 67,644 Furniture and Fixtures 1,875 1,875 69,519 69,519 Less: accumulated depreciation and impairment (5,263) (1,747) $ 64,256 $ 67,772 Depreciation expense (excluding impairment) amounted to $3,516 and $66, for the three months ended September 30, 2019 and 2018, respectively.

Note 7 - Promissory Note Receiv

Note 7 - Promissory Note Receivable	3 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Note 7 - Promissory Note Receivable	Note 7 – Promissory Note Receivable On July 8, 2019, the Company entered into a non-binding letter of intent (the “LOI”) to acquire Encompass More Group, Inc. (“Encompass”), a Nevada corporation. In connection with the LOI, Encompass issued a promissory note (the “Note”) to the Company pursuant to a loan agreement (the “Loan Agreement”), dated July 22, 2019, by and between Encompass and the Company, in exchange for a loan of $100,000 (the “Loan”). Pursuant to the Loan Agreement, the proceeds of the Loan will be used by Encompass for working capital and general corporate purposes. The Note has a twelve-month term, an interest rate of 5.0%, and is payable in monthly installments of $2,000, with all remaining principal and interest due on the maturity date, unless paid earlier by Encompass. During the three months ended September 30, 2019, the Company did not receive the required monthly installments of $2,000. We recorded interest income of $1,342. The Board of Directors have subsequently determined not to proceed with the acquisition as contemplated under the LOI.

Note 8 - Accrued Liabilities

Note 8 - Accrued Liabilities	3 Months Ended
	Sep. 30, 2019
Payables and Accruals [Abstract]
Note 8 - Accrued Liabilities	Note 8 – Accrued Liabilities Accrued Liabilities at September 30, 2019 and June 30, 2019 consist of the following: September 30, 2019 June 30, 2019 Accrued salaries and wages $ 91,053 $ 113,823 Accrued expenses 56,737 156,469 $ 147,790 $ 270,292

Note 9 - Capital Stock

Note 9 - Capital Stock	3 Months Ended
	Sep. 30, 2019
Disclosure Text Block [Abstract]
Note 9 - Capital Stock	Note 9 – Capital Stock On June 22, 2018, the Board of Directors of the Company approved the Recapitalization, which increased the Company’s authorized Common Stock from 100,000,000 to 175,000,000 shares, effective July 10, 2018. As of June 30, 2019, the Company's authorized stock consisted of 175,000,000 shares and 5,000,000 shares of Preferred Stock. As of August 29, 2019, the Company increased its authorized shares to 500,000,000 shares of Common Stock and 50,000,000 shares of Preferred Stock, respectively. Common Stock Share issuances during the three months ended September 30, 2019: During the three months ended September 30, 2019, the Company issued 277,778 shares of unregistered Common Stock in respect to private placements for total gross proceeds of $50,000. During the three months ended September 30, 2019, the Company issued a total of 450,918 shares to officers and directors as part of their board compensation package. The Company valued those issuances at the closing price of the Company’s stock as traded on the OTCMarket on the date of grant and recorded stock-based compensation of $90,274. During the three months ended September 30, 2019, the Company issued a total of 110,675,328 shares to the Bombshell Holders. (See Note 4). During the three months ended September 30, 2019, the Company issued 146,987 fully vested unregistered shares of Common Stock to settle certain liabilities. The Company valued those issuances at the closing price of the Company’s Common Stock as traded on the OTCMarkets on the date of grant and recorded a $15,000 liability settlement and stock-based compensation of $5,284 on the statement of operations. On September 30, 2019, the Company retired 9,093,888 shares of the Company’s Common Stock. The Company valued those retired shares at the closing price of the Company’s Common Stock as traded on the OTCMarkets and recorded $869,380 as sale price of WCS and $40,000 as related to offset lease receivable. (See Note 5). Preferred Stock In 2015, the Company designated all 5,000,000 shares of its Preferred Stock as Series A Convertible Preferred Stock (the "Series A Preferred"), par value $0.001. The Series A Preferred shareholders voted together with the Common Stock as a single class and were entitled to receive all notices relating to voting that are required to be given to the holders of the Common Stock. The holders of shares of Series A Preferred were entitled to five votes per share and each share was convertible by the holder into five shares of Common Stock. All of the Series A Preferred shares were issued and converted into Common Stock in November 2015. Equity Incentive Plan In December 2015, the Company adopted the 2015 Equity Incentive Plan (the “Incentive Plan”) with a term of 10 years. The Incentive Plan allows for the issuance up to a maximum of 2 million shares of Common Stock, options exercisable into Common Stock of the Company or stock purchase rights exercisable into shares of Common Stock of the Company. The Incentive Plan is administered by the Board unless a separate delegation to an administrator is made by the Board. Options granted under the Incentive Plan carry a maximum term of 10 years, except to a grantee who is also a 10% beneficial owner at the time of grant, in which case the maximum term is 5 years. In addition, exercise prices of options granted must be within a certain percentage of the closing price on date of grant depending on the level of beneficial ownership of Common Stock of the Company by the grantee. All vesting conditions are set by the Board or a designated administrator. In December 2015, the Company filed a registration statement on Form S-8 covering all shares issued or issuable under the Incentive Plan. The Company has granted options to purchase 2 million shares under the Incentive Plan during April 2016, 1.5 million of which have been exercised and 0.5 million of which have vested and remain outstanding. There are no remaining shares available under the Incentive Plan. Stock Plan In December 2015, the Company adopted the 2015 Stock Plan (the “Stock Plan”). As a condition of adoption of the Stock Plan, the Company filed a registration statement on Form S-8 in December 2015 to register the shares issued under the Stock Plan. The Stock Plan allows for the issuance of up to a maximum of 2 million shares of Common Stock of the Company. The Stock Plan is administered by the Board unless a separate delegation to an administrator is made by the Board. The Stock Plan shall continue in effect until it is terminated by the Board or all shares are issued pursuant to the Stock Plan. The Company has not granted any shares under the Stock Plan. Options A summary of the change in stock purchase options outstanding for the period ended June 30, 2019 and 2018 is as follows: Weighted Remaining Average Contractual Options Exercise Grant Date Life Outstanding Price Fair Value (Years) Balance – June 30, 2018 500,000 $0.40 $0.52 2.83 Options issued - - - - Options expired - - - - Options exercised - - - - Balance – June 30, 2019 500,000 $0.40 $0.52 1.83 Options issued Options expired Options exercised Balance – September 30, 2019 500,000 $0.40 $0.52 1.58 There were no unvested options outstanding during the years ended June 30, 2019 and 2018. Options outstanding had intrinsic value as of June 30, 2019 and 2018 of $nil. In the year ended June 30, 2016 the Company issued an option with no term attached. Of the original option, 500,000 remain outstanding.

Note 10 - Related Party Transac

Note 10 - Related Party Transactions	3 Months Ended
	Sep. 30, 2019
Disclosure Text Block [Abstract]
Note 10 - Related Party Transactions	Note 10 – Related Party Transactions (1) Bombshell Technologies, LLC Revenue The following table summarizes the revenue from the Company’s related parties: Three Months Ended September 30, 2019 Appreciation Financial, Corp (1) $ 167,336 Public Employee Retirement Assistance 74,790 Superior Performers Inc. (1) 212,998 Grand Total $ 455,124 (1) The Company had a significant concentration of revenue from these two customers totaling 74% of gross revenues during the three months ended September 30, 2019. The following table summarizes the accounts receivable from the Company’s related parties: September 30, 2019 June 30, 2019 Appreciation Financial, LLC (1) $ 230,449 $ 140,352 FPS GROUP, LLC 2,251 3,451 Grow Capital, Inc. 2,197 15,974 Public Employee Retirement Assistance 44,799 45,935 Superior Performers Inc (1) 158,092 89,283 Total $ 437,788 $ 294,995 (1) The Company had a significant concentration of accounts receivable from these two customers totaling 74% and 69% of total accounts receivable respectively as at September 30, 2019 and June 30, 2019, respectively. Costs of Goods and Commissions Fees The following table summarizes the Costs of Sales – related parties: Three Months Ended September 30, 2019 Ambiguous Holdings, LLC(1) $ 2,415 Trendsic Corporation Inc. (1) 150,540 Total $ 152,955 (1) The Company had a significant concentration of total costs of goods sold from these two related party vendors totaling 48% of costs of goods sold in the three months ended September 30, 2019. The following table summarizes expense related to commission fees included as General and administrative – related parties: Three Months Ended September 30, 2019 Zeake, LLC $ 47,499 The following table summarizes accounts payable from the Company’s related parties: September 30, 2019 June 30, 2019 Trendsic Corporation Inc. $ 183,498 $ 81,982 Zeake, LLC 68,154 36,930 $ 251,652 $ 118,912 Advances As of September 30, 2019, and June 30,2019, Bombshell Software had made non-interest bearing cash advances in the cumulative amount of $53,074 and $66,195, respectively. (2) WCS Until its sale of WCS on September 30, 2019, the Company was leasing units in the building located at the Eagle Point Property. The building has approximately 15,000 square feet and is divided into four 1,500 square feet condo style grow rooms, 1,500 square feet of office space which is currently being offered for lease, and one 7,500 square foot grow facility. The four grow rooms are currently being offered for lease, and the grow facility is under lease to a company controlled by our former CEO and Chairman. The lease for the grow facility was entered into by the prior owner before the purchase of the Eagle Point Property by WCS in 2013. The lease term for the grow facility began once the tenant improvements were completed and the premises were occupied in fiscal 2017 and continues for a period of 36 months. The lease on the grow facility commenced in fiscal 2017. Revenue recorded in three months ended September 30, 2019 and 2018 included in discontinued operations to related parties accounted to $14,400 and $10,800 respectively. (3) Grow Capital On July 1, 2018, Wayne Zallen resigned as the President and CEO of the Company and David Tobias resigned his position as a member of the Board. On the same day, Jonathan Bonnette was elected to the Board to fill the vacancy created by the resignation of David Tobias and was also appointed President and CEO of the Company. Mr. Zallen remained the Chairman of the Board and served as the CFO until the appointment of James Olson as Chairman of the Board and the appointment of Trevor Hall as CFO, respectively. Mr. Zallen’s employment contract was terminated upon his resignation as CEO, and the Company agreed to pay Mr. Zallen $2,500 per month for his continued services. In July 2018, the Company entered into an employment agreement with Mr. Bonnette. The employment agreement had an initial term of one year and includes compensation for the first year of $240,000 payable in unregistered shares of Common Stock at a valuation of $0.08 per share or 3,000,000 shares of Common Stock, which were issued in July 2018. The shares were valued at $390,000 upon grant, recorded to prepaid compensation and amortized ratably over the term of the agreement. During the three months ended September 30, 2018, the Company negotiated a sublease agreement to lease approximately 1,338 square feet of office space at a business center known as Green Valley Corporate Center South located in Henderson, Nevada (the “Henderson Property”), effective October 19, 2018, for use as the Company’s new headquarters. The lease has a term of 123 months, an abatement of the first four months of rent during which time the Company would complete certain required leasehold improvements and escalating base monthly rent per square foot ranging between $2.00 to $3.00 per square foot. Material lease hold improvements are being amortized over the term of the lease. The Company commenced occupation of the premises in February 2019. Appreciation, LLC holds the master lease from which the Company derives its sublease for its headquarters. Terry Kennedy, the President of Appreciation, provides consulting services to the Company and is also a beneficial owner of more than 10% of the Company’s Common Stock. Total rent payments in the three months ended June 30, 2019 under the leases was $8,028. In July 2018, the Company entered into a consulting agreement with Mr. Kennedy with a one year term. Mr. Kennedy received a fixed fee of $100,000 for his services which was payable in unregistered shares of Common Stock valued at $0.10 per share for the first $50,000 on July 1, 2018 and at $0.034 for the second $50,000 payable on January 1, 2019 for a total of 1,970,805 unregistered shares of Common Stock, all of which have been issued. The shares payable on January 1, 2019 were valued at $394,161 and are being expensed in the fiscal year ended June 30, 2019. On January 28, 2019, the Company entered into a consulting agreement with Trevor Hall and appointed Mr. Hall to serve as a part-time CFO of the Company through December 31, 2019. Mr. Hall succeeded Wayne Zallen as CFO, who resigned from the position in connection with Mr. Hall’s appointment. Pursuant to the consulting agreement, Mr. Hall received $63,000 in compensation, payable as 1,000,000 shares of Common Stock of unregistered Common Stock of the Company and will devote enough of his time to the Company as is reasonably necessary to meet the needs of the Company during the term. The shares were issued on January 29, 2019. On April 29, 2019, Mr. Wayne Zallen resigned as a member of the Board of Directors and Chairman. Concurrently the board appointed James Olson to fill the Board vacancy and as Chairman of the Board. Mr. Olson will also be entitled to compensation for his service on the Board of Directors in the amount of $10,000 per quarter paid in the form of fully vested unregistered shares of the Company’s Common Stock at a discount of 35% to market on the first day of each calendar quarter. On April 29, 2019 Mr. Olson was issued a total of 108,853 shares in connection with his appointment at the discount to market described above. On May 15, 2019, the Company entered into Fee Agreements (collectively, the “Fee Agreements”) with each of (i) Jonathan Bonnette, (ii) Carl Sanko, a director and the Secretary of the Company, and (iii) Terry Kennedy. Under the Fee Agreements, on May 15, 2019, each of Mr. Bonnette, Mr. Sanko, and Mr. Kennedy were issued unregistered shares of Common Stock for services provided to the Company. Pursuant to the Fee Agreements (i) Mr. Bonnette received a fixed fee of $320,000 for his service as Chief Executive Officer of the Company and for outside business management and consulting services, which was paid through the issuance of 4,124,597 unregistered shares of Common Stock; (ii) Mr. Sanko received a fixed fee of $210,000 for his services as Secretary of the Company and for outside business management and consulting services, which was paid through the issuance of 2,706,767 unregistered shares of Common Stock, and (iii) Mr. Kennedy received a fixed fee of $160,000 for outside business consulting services, which was paid through the issuance of 2,062,299 unregistered shares of Common Stock. Under the Fee Agreements, the shares of Common Stock were issued at a value of $0.07758 per share. The value of the Common Stock was set by the Company’s board of directors and was equal to the average of the three lowest closing prices of the Common Stock in the 30 trading days before May 15, 2019 after applying a 30% discount. The Fee Agreements each have a term of one year. The shares of Common Stock issued under the Fee Agreements were valued at $1,511,034 upon grant based upon the closing price of the Company’s Common Stock as traded on the OTCMarkets on the date of grant, recorded to prepaid compensation and amortized ratably over the term of the agreement. In fiscal 2018, the Company was notified by its primary banks that these banks would no longer accept the Company as a client for its banking services. Because the Company rents its properties to those who engage in a federal crime under the Controlled Substances Act, most banks subject to any federal oversight (the Office of the Comptroller of the Currency or any of the Federal Reserve Bank’s of the United States) have declined to do business with any entity that is related in any way to cannabis operations. The Company’s management and directors have as of June 30, 2018 transferred the Company’s cash and its banking operations to an entity owned and controlled by them. The Company has treated the cash transferred as amounts due from this related entity and the cash expended from these accounts on behalf of the Company as reductions of the amounts due from the related entity. As of September 30, 2019, and June 30, 2019, the amount held in cash by the related entity and reported as a current asset as due from related party was $56,401 and $16,854.

Note 11 - Leases

Note 11 - Leases	3 Months Ended
	Sep. 30, 2019
Disclosure Text Block [Abstract]
Note 11 - Leases	Note 11 - Leases We have operating leases for corporate offices. Future minimum lease payments under non-cancellable leases as of September 30, 2019 as presented in accordance with ASC 842 were as follows: 2020 $ 28,540 2021 38,896 2022 40,020 2023 41,264 2024 42,548 Remaining periods 207,242 Total future minimum lease payments 398,510 Less: imputed interest (106,757) Total 291,753 Current portion of operating lease 14,083 Long term of operating lease $ 277,670

Note 12 - Subsequent Events

Note 12 - Subsequent Events	3 Months Ended
	Sep. 30, 2019
Disclosure Text Block [Abstract]
Note 12 - Subsequent Events	Note 12 - Subsequent Events On October 1, 2019 the Company issued 1,074,381 fully vested unregistered shares of Common Stock to officers and directors as part of their respective board compensation package. On October 10, 2019 the Company issued a total of 210,000 unregistered shares of Common Stock to a company controlled by one of its officers for services rendered with a value of $16,433. The issued shares were valued at fair market value on the date of issuance. On October 24, 2019 the Company issued a total of 304,150 unregistered shares of Common Stock for professional services rendered with a value of $30,000. The issued shares were valued at fair market value on the date of issuance.

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Sep. 30, 2019
Policy Text Block [Abstract]
Basis of Presentation:	Basis of Presentation The interim unaudited financial information has been prepared and presented in conformity with accounting principles generally accepted in the United States applicable to interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. The interim financial information has been prepared on a condensed basis, such that certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted in accordance with rules and regulations of the Securities and Exchange Commission and should be read in conjunction with the Annual Financial Statements included in the Form 10-K filed on October 15, 2019 at www.sec.gov. These interim financial statements include all adjustments that, in the opinion of management, are necessary in order to make the financial statements not misleading.
Consolidation	Consolidation These consolidated financial statements include the accounts of Grow Capital, Inc. and its wholly-owned subsidiaries, WCS, Bombshell Technologies LLC, and Smoke on the Water, as of September 30, 2019. All significant intercompany accounting transactions have been eliminated as a result of consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 date of the financial statements and the reported amounts of revenues and expenses during the reporting period. We believe that it is at least reasonably possible that the estimates of amounts realizable upon our properties currently for sale at the date of the financial statements will change in the near term due to one or more future confirming events and the effect of the change would be material to the financial statements.
Cash and Cash Equivalents	Cash and Cash Equivalents For financial accounting purposes, cash and cash equivalents are considered to be all highly liquid investments with a maturity of three (3) months or less at the time of purchase.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist principally of cash deposits. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. At September 30, 2019 and June 30, 2019, the Company had $0 and $212,985 in excess of the FDIC insured limit, respectively.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts The Company determines the allowance for doubtful accounts by considering a number of factors, including the length of time the accounts receivable are beyond the contractual payment terms, previous loss history, and the customer’s current ability to pay its obligation. When the Company becomes aware of a specific customer’s inability to meet its financial obligations to the Company, the Company records a charge to the allowance to reduce the customer’s related accounts. During the period to September 30, 2019, the allowance for doubtful accounts is zero.
Leases, Lease Receivables and deferred rent	Leases, Lease Receivables and deferred rent Upon adoption of ASU 2016-02, "Leases," in the first quarter of fiscal year ended June 30, 2020, the Company elected not to recognize leases with a term less than one year on its balance sheet. Operating lease right-of-use (ROU) assets and their corresponding lease liabilities are recorded based on the present value of lease payments over the expected remaining lease term. The interest rate implicit in lease contracts is typically not readily determinable. As a result, the Company utilizes its incremental borrowing rates, which are the rates incurred to borrow on a collateralized basis over a similar term, an amount equal to the lease payments in a similar economic environment. Lease receivables are recognized when rents are due, and for the straight-line adjustment to rents over the term of the lease less an allowance for expected uncollectible amounts. Inherent in the assessment of the allowance for doubtful accounts are certain judgments and estimates including, among others, the customer's willingness or ability to pay, the Company's compliance with lease terms, the effect of general economic conditions and the ongoing relationship with the customer. Accounts with outstanding balances longer than the payment terms are considered past due. We do not charge interest on past due balances. The Company writes off lease receivables when it determines that they have become uncollectible after all reasonable collection efforts have been made. If we record bad debt expense, the amount is reflected as a component of operating expenses in the statements of operations.
Intangible Assets	Intangible Assets The Company’s intangible assets consist of intellectual property.
Investment In and Valuation of Real Estate Assets	Investment In and Valuation of Real Estate Assets Real estate assets are stated at cost, less accumulated depreciation and amortization. Amounts capitalized to real estate assets consist of the cost of acquisition (excluding acquisition related expenses), construction costs, and mortgage interest during the period the facilities are under construction and prior to readiness for occupancy, and any tenant improvements, major improvements and betterments that extend the useful life of the real estate assets and leasing costs. All repairs and maintenance are expensed as incurred. The Company is required to make subjective assessments as to the useful lives of its depreciable assets. The Company considers the period of future benefit of each respective asset to determine the appropriate useful life of the assets. Real estate assets, other than land, are depreciated on a straight-line basis over the estimated useful life of the asset. The estimated useful lives of the Company's real estate assets by class are generally as follows: Land Indefinite Buildings 40 years Tenant improvements Lesser of useful life or lease term Intangible lease assets Lease term
Impairment of long-lived assets	Impairment of long-lived assets The Company monitors its long-lived assets and finite-lived intangibles for indicators of impairment. If such indicators are present, the Company assesses the recoverability of affected assets by determining whether the carrying value of such assets is less than the sum of the undiscounted future cash flows of the assets. If such assets are found not to be recoverable, the Company measures the amount of such impairment by comparing the carrying value of the assets to the fair value of the assets, with the fair value generally determined based on the present value of the expected future cash flows associated with the assets (See Note 4).
Share-based compensation	Share-based compensation The Company measures the cost of employee services received in exchange for an award of equity instruments based on the grant date fair value of the award. Unregistered stock awards are measured based on the fair market values of the underlying stock on the dates of grant. For service type awards, share-based compensation expense is recognized on a straight-line basis over the period during which the employee is required to provide service in exchange for the entire award. For awards that vest or begin vesting upon achievement of a performance condition, the Company estimates the likelihood of satisfaction of the performance condition and recognizes compensation expense when achievement of the performance condition is deemed probable using an accelerated attribution model. The Company capitalizes the cost of issuance grants that cover a period of employment or consulting agreement under contract or performance obligation related to future performance and amortizes the compensation related to these contracts ratably over the period of employment or at percentage of completion or other appropriate method for future performance grants. There are no issuance grants outstanding with a performance term longer than one year at September 30, 2019 and June 30, 2019. Prepaid expenses for the three months ended September 30, 2019 and fiscal year ended June 30, 2019 include unamortized costs of issuance grants under employment and consulting contracts totalling $974,379 and $1,380,459, respectively.
Fair Value of Financial Instruments:	Fair Value of Financial Instruments ASC 820, Fair Value Measurements, defines fair value as the price at which an asset could be exchanged or a liability transferred in an orderly transaction between knowledgeable, willing parties in the principal or most advantageous market for the asset or liability. Where available, fair value is based on observable market prices or derived from such prices. Where observable prices or inputs are not available, valuation models are applied which may involve some level of management estimation and judgment, the degree of which is dependent on the price transparency for the instruments or market and the instruments’ complexity.
Income Taxes	Income taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and net operating loss and credit carryforwards. Deferred tax assets and liabilities are measured at rates expected to apply to taxable income in the years in which those temporary differences and carryforwards are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statement of operations in the period that includes the enactment date. A valuation allowance is recorded when it is not more likely than not that all or a portion of the net deferred tax assets will be realized. In the quarter ended September 30, 2019, the Company issued a significant number of new shares in its acquisition of Bombshell Technologies, Inc. (see Note 4) and the cancellation of then outstanding shares upon the sale of WCS Enterprises, LLC (see Note 5). The effect of these issuances and cancellations is that most likely, the Company experienced the requisite change of control as promulgated under the US Internal Revenue Code section 382. The effect of this will be that going forward, the ability of the Company to utilize the US Federal net operating loss carryforwards of Grow Capital, Inc. from prior to these transactions will be limited in its usage. In order to determine the specific effect, the Company must perform the computations required under the Internal Revenue Code, which have not yet been performed. The Company expects it will perform the required computations once its evident that profits are likely.
Net (loss) income per share	Net (loss) income per share Basic earnings per share is computed by dividing income available to common shareholders by the weighted average number of shares of Common Stock outstanding for the period and contains no dilutive securities. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of an entity. For the fiscal year ended June 30, 2019 and 2018, all potentially dilutive securities are anti-dilutive due to the Company's losses from operations. All dilutive common stock equivalents are reflected in our earnings (loss) per share calculations. Anti-dilutive common stock equivalents are not included in our earnings (loss) per share calculations. The following table sets forth the number of potential shares outstanding as of September 30, 2019 and June 30, 2019: Options 500,000 Total potential shares 500,000
Reclassification	Reclassification Certain prior period balances have been reclassified to conform to the current period presentation in the Company’s consolidated financial statements and the accompanying notes.
Recent accounting pronouncements	Recent accounting pronouncements Management has considered all recent accounting pronouncements issued and their potential effect on our financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Sep. 30, 2019
Table Text Block Supplement [Abstract]
Schedule of Estimated useful lives assets	The estimated useful lives of the Company's real estate assets by class are generally as follows: Land Indefinite Buildings 40 years Tenant improvements Lesser of useful life or lease term Intangible lease assets Lease term
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following table sets forth the number of potential shares outstanding as of September 30, 2019 and June 30, 2019: Options 500,000 Total potential shares 500,000

Note 4 - Merger (Tables)

Note 4 - Merger (Tables)	3 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Schedule of assets acquired and liabilities assumed	The following table provides information as of July 23, 2019 of the assets acquired and the liabilities assumed in the merger: Assets Cash $ 43,975 Accounts receivable 36,079 Accounts receivable, related parties 294,995 Intangibles and other assets 200 Total Assets $ 375,249 Liabilities Accounts payable and accrued liabilities $ 60,605 Accounts payable and accrued liabilities, related parties 118,912 Advances, related parties 66,195 Unearned revenue 9,070 Unearned revenue, related parties 7,500 Customer deposits, related parties - Deferred income tax liabilities 31,800 Total liabilities 294,082 Net Assets $ 81,167 Consideration: 110,675,328 shares 110,675 Additional paid in capital $ (29,508 )

Note 5 - Assets Held for Sale (

Note 5 - Assets Held for Sale (Tables)	3 Months Ended
	Sep. 30, 2019
Schedule of Discounted Operations	The Results of the Discounted Operations which included the results of Smoke on the Water and WCS are as follows: Three Months Ended September 30, 2019 2018 Net revenues $ 100,699 $ 108,473 Operating expenses Cost of revenue 31,894 28,230 General and administrative 42,161 45,754 Depreciation, amortization and impairment 9,878 7,356 Total operating expenses 83,933 81,340 Income (Loss) from operations Gain on sale 492,439 - Interest expense (9,100) (21,561) Income (loss) from discontinued operations $ 500,105 $ 5,572
Assets and liabilities disposed	Assets and liabilities disposed of are as follows September30, 2019 Assets: Lease receivable $ 40,804 Prepaid expenses 5,152 Property, plant and equipment, net 809,281 Other assets 6,150 Total Assets $ 861,387 Liabilities: Accrued liabilities 367,367 Other liabilities 79,100 Total Liabilities 446,467 Net Assets $ 414,920 Consideration: Purchaser return 9,093,888 shares of common stock, FMV at $0.10 $ 909,389 Payment on certain items during closing (2,030) Total consideration $ 907,359 Gain on sale of WCS $ 492,439
Schedule of assets and liabilities held for sale	Groups of assets and liabilities held for sale as of September 30, 2019 and June 30, 2019 September30, June 30, 2019 2019 ASSETS: Lease receivable $ 5,903 $ 32,307 Prepaid expenses 2,023 13,449 Property, plant and equipment, net 786,939 1,606,097 Other assets 500 6,650 TOTAL ASSETS $ 795,365 $ 1,658,503 LIABILITIES: Accounts payable and accrued liabilities $ 23,664 $ 385,647 Mortgage 603,218 605,359 Other liabilities - 79,100 TOTAL LIABILITIES 626,882 1,070,106 NET ASSETS $ 168,483 $ 588,397
Schedule of Mortgage related to assets held for sale	Mortgage related to assets held for sale on Pioneer Property and Eagle Mountain Property September 30, 2019 June 30, 2019 Liability held for sale – Mortgages on Eagle Mountain Property $ - $ - Liability held for sale – Mortgage on Pioneer Property - - $ - $ -
Schedule of future aggregate principal payments	As of September 30, 2019, the approximate future aggregate principal payments in respect of our current obligations were as follows: 2020 $ 5,871 2021 9,419 2022 587,928 $ 603,218
Smoke on the Water [Member]
Schedule of Mortgage related to assets held for sale	Mortgage related to assets held for sale on Smoke on the Water September 30, 2019 June 30, 2019 Liability held for sale on Smoke on the Water $ 603,218 $ 605,359

Note 6 - Property and Equipme_2

Note 6 - Property and Equipment, Net (Tables)	3 Months Ended
	Sep. 30, 2019
Table Text Block Supplement [Abstract]
Schedule of Property and Improvements	Property and improvements consisted of the following as of September 30, 2019 and June 30, 2019: September 30, 2019 June 30, 2019 Leaseholder improvement $ 67,644 $ 67,644 Furniture and Fixtures 1,875 1,875 69,519 69,519 Less: accumulated depreciation and impairment (5,263) (1,747) $ 64,256 $ 67,772

Note 8 - Accrued Liabilities (T

Note 8 - Accrued Liabilities (Tables)	3 Months Ended
	Sep. 30, 2019
Payables and Accruals [Abstract]
Schedule of Accrued Liabilities	Accrued Liabilities at September 30, 2019 and June 30, 2019 consist of the following: September 30, 2019 June 30, 2019 Accrued salaries and wages $ 91,053 $ 113,823 Accrued expenses 56,737 156,469 $ 147,790 $ 270,292

Note 9 - Capital Stock (Tables)

Note 9 - Capital Stock (Tables)	3 Months Ended
	Sep. 30, 2019
Disclosure Text Block [Abstract]
Summary of change in stock purchase options outstanding	A summary of the change in stock purchase options outstanding for the period ended June 30, 2019 and 2018 is as follows: Weighted Remaining Average Contractual Options Exercise Grant Date Life Outstanding Price Fair Value (Years) Balance – June 30, 2018 500,000 $0.40 $0.52 2.83 Options issued - - - - Options expired - - - - Options exercised - - - - Balance – June 30, 2019 500,000 $0.40 $0.52 1.83 Options issued Options expired Options exercised Balance – September 30, 2019 500,000 $0.40 $0.52 1.58

Note 10 - Related Party Trans_2

Note 10 - Related Party Transactions (Tables)	3 Months Ended
	Sep. 30, 2019
Disclosure Text Block [Abstract]
Summary of revenue from related parties	The following table summarizes the revenue from the Company’s related parties: Three Months Ended September 30, 2019 Appreciation Financial, Corp (1) $ 167,336 Public Employee Retirement Assistance 74,790 Superior Performers Inc. (1) 212,998 Grand Total $ 455,124 (1) The Company had a significant concentration of revenue from these two customers totaling 74% of gross revenues during the three months ended September 30, 2019.
Summary of accounts receivable from related parties	The following table summarizes the accounts receivable from the Company’s related parties: September 30, 2019 June 30, 2019 Appreciation Financial, LLC (1) $ 230,449 $ 140,352 FPS GROUP, LLC 2,251 3,451 Grow Capital, Inc. 2,197 15,974 Public Employee Retirement Assistance 44,799 45,935 Superior Performers Inc (1) 158,092 89,283 Total $ 437,788 $ 294,995 (1) The Company had a significant concentration of accounts receivable from these two customers totaling 74% and 69% of total accounts receivable respectively as at September 30, 2019 and June 30, 2019, respectively.
Summary of costs of sales from related parties	The following table summarizes the Costs of Sales – related parties: Three Months Ended September 30, 2019 Ambiguous Holdings, LLC(1) $ 2,415 Trendsic Corporation Inc. (1) 150,540 Total $ 152,955 (1) The Company had a significant concentration of total costs of goods sold from these two related party vendors totaling 48% of costs of goods sold in the three months ended September 30, 2019.
Summary General and administrative related parties	The following table summarizes expense related to commission fees included as General and administrative – related parties: Three Months Ended September 30, 2019 Zeake, LLC $ 47,499
Summary of accounts payable to related parties	The following table summarizes accounts payable from the Company’s related parties: September 30, 2019 June 30, 2019 Trendsic Corporation Inc. $ 183,498 $ 81,982 Zeake, LLC 68,154 36,930 $ 251,652 $ 118,912

Note 11 - Leases (Tables)

Note 11 - Leases (Tables)	3 Months Ended
	Sep. 30, 2019
Disclosure Text Block [Abstract]
Schedule of future aggregate minimum lease payments	Future minimum lease payments under non-cancellable leases as of September 30, 2019 as presented in accordance with ASC 842 were as follows: 2020 $ 28,540 2021 38,896 2022 40,020 2023 41,264 2024 42,548 Remaining periods 207,242 Total future minimum lease payments 398,510 Less: imputed interest (106,757) Total 291,753 Current portion of operating lease 14,083 Long term of operating lease $ 277,670

Note 1 - Organization and Des_2

Note 1 - Organization and Description of Business (Details) - USD ($)	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Aug. 29, 2019	Jun. 30, 2019	Jun. 30, 2018	Jun. 22, 2018
Date of Incorporation	Oct. 22, 1999
Increase in authorised capital			550,000,000			180,000,000
Common Stock, shares authorized	500,000,000		500,000,000	175,000,000		175,000,000
Preferred Stock, shares authorized	50,000,000		50,000,000	5,000,000		5,000,000
Common Stock, par or stated value	$ 0.001			$ 0.001		$ 0.001
Preferred Stock, par or stated value	$ 0.001			$ 0.001		$ 0.001
Net income (loss)	$ (248,893)	$ (265,445)
Gross Profit	198,850	0
Working capital defcit	(170,000)
Cash on hand	57,033	$ 110,523		$ 483,430	$ 13,891
Bombshell Technologies
Gross Profit	$ 200,000
Bombshell Technologies
Date of Incorporation	Jun. 24, 2019
Date of Acquisition	Jul. 23, 2019
WCS Enterprises, LLC
Date of Incorporation	Sep. 9, 2013
Smoke on the Water [Member]
Date of Incorporation	Oct. 21, 2016

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies : Concentration of Credit Risk (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Disclosure Text Block [Abstract]
FDIC insured limit	$ 0	$ 212,985

Note 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Policies : Accounts Receivable and Allowance for Doubtful Accounts (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Disclosure Text Block [Abstract]
Allowance for doubtful accounts	$ 0	$ 0

Note 2 - Summary of Significa_6

Note 2 - Summary of Significant Accounting Policies: Investment (Details)	3 Months Ended
	Sep. 30, 2018
Land {1}
Property, Plant and Equipment, Estimated Useful Lives	Indefinite
Building
Property, Plant and Equipment, Estimated Useful Lives	40 years
Leaseholds and Leasehold Improvements
Property, Plant and Equipment, Estimated Useful Lives	Lesser of useful life or lease term
Intangible Lease Assets
Property, Plant and Equipment, Estimated Useful Lives	Lease term

Note 2 - Summary of Significa_7

Note 2 - Summary of Significant Accounting Policies : Share-based compensation (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Disclosure Text Block [Abstract]
Unamortized costs of issuance grants	$ 974,379	$ 1,380,459

Note 2 - Summary of Significa_8

Note 2 - Summary of Significant Accounting Policies: Net (loss) income per share (Details)	3 Months Ended
	Sep. 30, 2019shares
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	500,000
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	500,000

Note 4 - Merger (Details)

Note 4 - Merger (Details)	1 Months Ended
	Jul. 23, 2019shares
Number of common stock aquisition	12,256,405
Consideration Shares
Number of common stock aquisition	110,675,328
Closing Shares
Number of common stock aquisition	33,000,000
Secondary Shares
Number of common stock aquisition	77,675,328
Earn-out Shares
Number of common stock aquisition	36,769,215

Note 4 - Merger _ Assets acquir

Note 4 - Merger : Assets acquired and liabilities assumed (Details) - Bombshell	1 Months Ended
	Jul. 23, 2019USD ($)
Assets
Cash	$ 43,975
Accounts receivable	36,079
Accounts receivable, related parties	294,995
Intangibles and other assets	200
Total Assets	375,249
Liabilities
Accounts payable and accrued liabilities	60,605
Accounts payable and accrued liabilities, related parties	118,912
Advances, related parties	66,195
Unearned revenue	9,070
Unearned revenue, related parties	7,500
Customer deposits, related parties	0
Deferred income tax liabilities	31,800
Total liabilities	294,082
Net Assets	81,167
Consideration: 110,675,328 shares	110,675
Additional paid in capital	$ (29,508)

Note 5 - Assets Held for Sale_2

Note 5 - Assets Held for Sale (Details) - USD ($)

Sep. 04, 2019

Sep. 30, 2019

Sep. 30, 2018

Dec. 31, 2017

Oct. 31, 2017

Jun. 30, 2017

Apr. 30, 2016

Jun. 30, 2013

Sep. 30, 2019

Sep. 30, 2018

Jun. 30, 2019

Jun. 30, 2014

Gain (Loss) on Disposition of Property Plant Equipment

$ 0

$ (5,412)

Membership Interest Purchase Agreement [Member] | Zallen Trust [Member]

Gain (Loss) on Disposition of Property Plant Equipment

$ 492,000

Purchase price

$ 782,450

Puechase price description

The Zallen Trust paid the purchase price by transferring to the Company 8,693,888 shares of the Company’s Common Stock, valued at $0.09 per share. The Purchase Agreement also provided that Mr. Zallen transfer to the Company an additional 400,000 shares of Common Stock to settle $36,000 in back rent owed at the time of the sale.

Forgiveness of salary accruals for services

$ 367,000

Smoke on the Water [Member]

Offering price

$ 850,000

Impairment change

112,000

Land in pioneer business park [Member]

Payments to Acquire Property, Plant, and Equipment

$ 326,629

Debt Instrument, Face Amount

267,129

Real estate list price

$ 399,000

Proceeds from Sale of Property, Plant, and Equipment

$ 349,000

Gain (Loss) on Disposition of Property Plant Equipment

$ 5,400

Impairment of development of land

$ 31,843

Mortgages Four

Debt Instrument, Face Amount

$ 625,000

Debt Instrument, Interest Rate, Stated Percentage

5.00%

Debt Instrument, Payment Terms

The monthly payments of $3,355 for the initial 12 months, which increased to 6% per annum for the monthly payments of $3,747 for the following 48 months.

Long-term Debt, Gross

603,218

603,218

$ 605,359

Principal payment of mortgage

2,141

Interests payment of mortgage

9,100

Mortgages Three

Debt Instrument, Face Amount

$ 267,129

Debt Instrument, Interest Rate, Stated Percentage

6.00%

Debt Instrument, Payment Terms

A maturity date of the earlier of (a) October 1, 2017 or the date construction begins on the condominium building proposed to be built.

Long-term Debt, Gross

0

$ 267,129

0

0

Mortgages Three | Amendament

Debt Instrument, Face Amount

$ 252,129

Debt Instrument, Interest Rate, Stated Percentage

6.00%

Debt Instrument, Payment Terms

Required interest only monthly payments of $1,261 from November 2017 through June 2018 with the remaining amount due in the form of a final balloon payment in July 2018.

Repayments of Debt

$ 15,000

Mortgages Two

Debt Instrument, Face Amount

$ 120,000

Debt Instrument, Interest Rate, Stated Percentage

3.00%

Debt Instrument, Payment Terms

Required 56 monthly payments of $883, and required a balloon payment of $104,329 on October 15, 2018, the maturity date.

Long-term Debt, Gross

0

0

0

Debt Instrument, Collateral Amount

120,000

120,000

Mortgages one

Debt Instrument, Face Amount

$ 930,220

Debt Instrument, Interest Rate, Stated Percentage

1.75%

Debt Instrument, Payment Terms

Required 58 monthly payments of $5,946 and required a balloon payment of $802,294 on June 28, 2018, the maturity date.

Long-term Debt, Gross

$ 0

$ 0

$ 0

Note 5 - Assets Held for Sale _

Note 5 - Assets Held for Sale : Discounted Operations of Smoke on the water and WCS (Details) - USD ($)	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Net revenues	$ 512,363	$ 0
Operating expenses
Cost of revenues	313,513	0
General and administrative	44,045	22,168
Depreciation, amortization and impairment	3,516	67
Total operating expenses	949,190	265,605
Income (Loss) from operations	(750,340)	(265,605)
Income (loss) from discontinued operations	500,105	5,572
Discontinued Operations [Member]
Net revenues	100,699	108,473
Operating expenses
Cost of revenues	31,894	28,230
General and administrative	42,161	45,754
Depreciation, amortization and impairment	9,878	7,356
Total operating expenses	83,933	81,340
Gain on Sale	492,439	0
Interest expense	(9,100)	(21,561)
Income (loss) from discontinued operations	$ 500,105	$ 5,572

Note 5 - Assets Held for Sale_3

Note 5 - Assets Held for Sale : Assets and liabilities disposed (Details)	3 Months Ended
	Sep. 30, 2019USD ($)
Assets:
Lease receivable	$ 40,804
Prepaid expenses	5,152
Property, plant and equipment, net	809,281
Other assets	6,150
Total Assets	861,387
Liabilities:
Accrued liabilities	367,367
Other liabilities	79,100
Total Liabilities	446,467
Net Assets	414,920
Consideration:
Purchaser return 9,093,888 shares of common stock, FMV at $0.10	909,389
Payment on certain items during closing	(2,030)
Total consideration	907,359
Gain on sale of WCS	$ 492,439

Note 5 - Assets Held for Sale_4

Note 5 - Assets Held for Sale : Groups of assets and liabilities held for sale of Smoke on the water and WCS (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
ASSETS
Prepaid expenses	$ 1,025,991	$ 1,431,796
Property, plant and equipment, net	64,256	67,772
TOTAL ASSETS	2,918,846	3,813,722
LIABILITIES
Mortgage	603,218
TOTAL LIABILITIES	1,803,023	1,781,342
Smoke on the water and WCS [Member]
ASSETS
Lease receivable, net of allowance for doubtful accounts	5,903	32,307
Prepaid expenses	2,023	13,449
Property, plant and equipment, net	786,939	1,606,097
Other assets	500	6,650
TOTAL ASSETS	795,365	1,658,503
LIABILITIES
Accounts payable and Accrued liabilities	23,664	385,647
Mortgage	603,218	605,359
Other liabilities	0	79,100
TOTAL LIABILITIES	626,882	1,070,106
NET ASSETS	$ 168,483	$ 588,397

Note 5 - Assets Held for Sale_5

Note 5 - Assets Held for Sale : assets held for sale on Pioneer Property and Eagle Mountain Property (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Mortgage	$ 0	$ 0
Eagle Mountain Property [Member]
Mortgage	0	0
Pioneer Property [Member]
Mortgage	$ 0	$ 0

Note 5 - Assets Held for Sale_6

Note 5 - Assets Held for Sale : Mortgage related to assets held for sale on Smoke on the Water (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Mortgage	$ 603,218
Smoke on the Water [Member]
Mortgage	$ 603,218	$ 605,359

Note 5 - Assets Held for Sale_7

Note 5 - Assets Held for Sale : Aggregate principal payments (Details)	Sep. 30, 2019USD ($)
Disclosure Text Block [Abstract]
2020	$ 5,871
2021	9,419
2022	587,928
Mortgage	$ 603,218

Note 6 - Property and Equipme_3

Note 6 - Property and Equipment, Net (Details) - USD ($)	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Text Block [Abstract]
Depreciation expense	$ 3,516	$ 66

Note 6 - Property and Equipme_4

Note 6 - Property and Equipment, Net: Property and Improvements (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Text Block [Abstract]
Leaseholder improvement	$ 67,644	$ 67,644
Furniture and Fixtures	1,875	1,875
Property, Plant and Equipment, Gross	69,519	69,519
Less: accumulated depreciation and impairment	(5,263)	(1,747)
Property, Plant and Equipment, Net	$ 64,256	$ 67,772

Note 7 - Promissory Note Rece_2

Note 7 - Promissory Note Receivable (Details) - USD ($)	Jul. 08, 2019	Sep. 30, 2019
Interest income		$ 1,342
Loan Agreement | Promissory note
Loan	$ 100,000
Rate of interest	5.00%
Periodic payment	$ 2,000
Letter of intent description	Company and Encompass have agreed to enter into a stock exchange agreement (the “Encompass Exchange Agreement”) pursuant to which the Company will issue up to $1,800,000 in unregistered shares (the “Encompass Closing Shares”) of Common Stock, to the stockholders of Encompass (the “Encompass Holders”) in exchange for all of the capital stock of Encompass (the “Encompass Exchange”). After the closing of the Encompass Exchange, the Encompass Holders will also be eligible to receive earn-out consideration of up to an additional $3,000,000 in unregistered shares of Common Stock (the “Encompass Earn-out Shares”) earnable in tranches of $1,000,000 unregistered shares of Common Stock in each of the second, third and fourth years after the Closing, based on whether Encompass is able to meet certain revenue thresholds in each year.
Shares description	Pursuant to the Amendment, at the Closing, the Company acquired 100% of the outstanding shares of Bombshell (the “Bombshell Shares”) in exchange for the Bombshell Holders receiving the right to receive 110,675,328 shares (the “Consideration Shares”) of unregistered shares of the Company’s Common Stock on a pro rata basis (the “Exchange”), 33,000,000 of which were issued to the Bombshell Holders (the “Closing Shares”) at the Closing on a pro rata basis. The remaining 77,675,328 Consideration Shares (the “Secondary Shares”) were issued on September 3, 2019, to the Bombshell Holders upon the Company filing an effective amended and restated articles of incorporation (the “Charter Amendment”) that increased the number of authorized shares of Common Stock. The Bombshell Holders are also eligible to receive earn-out consideration of up to an additional 36,769,215 shares of Common Stock (the “Earn-out Shares”) earnable in tranches of 12,256,405 shares of Common Stock in each of the second, third and fourth years after the Closing, based on whether Bombshell is able to meet certain Earnings Before Interest and Taxes thresholds in each year. The Bombshell Holders include certain limited liability companies owned by (i) Jonathan Bonnette, (ii) Joel Bonnette, and (iii) Terry Kennedy.

Note 8 - Accrued Liabilities (D

Note 8 - Accrued Liabilities (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Payables and Accruals [Abstract]
Accrued salaries and wages	$ 91,053	$ 113,823
Accrued expenses	56,737	156,469
Accrued Liabilities	$ 147,790	$ 270,292

Note 9 - Capital Stock (Details

Note 9 - Capital Stock (Details) - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Jun. 30, 2019	Jun. 30, 2016	Aug. 29, 2019	Jun. 22, 2018
Common Stock, Shares Authorized	500,000,000		175,000,000		500,000,000	175,000,000
Preferred Stock, Shares Authorized	50,000,000		5,000,000		50,000,000	5,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001		$ 0.001			$ 0.001
Proceeds from private placement	$ 200,000	$ 1,165,000
Stock Retired During Period, Value	$ (909,389)
Common stock issued for settlement of liabilities	146,987
Liability settlement	$ 15,000
Stock based compensation	$ 5,284
Option exercised	0		0
Options unvested	0		0
Options outstanding intrinsic value	$ 0		$ 0
Option outstanding				500,000
Series A Convertible Preferred Stock
Preferred Stock, Shares Authorized	5,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001
Private placements
Number of common stock issued in private placement	277,778
Proceeds from private placement	$ 50,000
WCS Enterprises, LLC
Number of common stock retired	9,093,888
Stock Retired During Period, Value	$ 869,380
Offset lease receivable	$ 40,000
Officers And Directors
Stock Issued During Period, Shares, Issued for Services	450,918
Stock Issued During Period, Value, Issued for Services	$ 90,274
Bombshell Holders
Stock issued	110,675,328
Equity Incentive Plan
Granted options to purchase	2,000,000
Term	10 years
Option exercised	1,500,000
Option Vested	500,000
2015 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award, Terms of Award	The Incentive Plan is administered by the Board unless a separate delegation to an administrator is made by the Board. Options granted under the Incentive Plan carry a maximum term of 10 years, except to a grantee who is also a 10% beneficial owner at the time of grant, in which case the maximum term is 5 years.
2015 Stock Plan
Share-based Compensation Arrangement by Share-based Payment Award, Terms of Award	The Stock Plan allows for the issuance of up to a maximum of 2 million shares of Common Stock of the Company. The Stock Plan is administered by the Board unless a separate delegation to an administrator is made by the Board.

Note 9 - Capital Stock_ Schedul

Note 9 - Capital Stock: Schedule of Share-based Compensation, Stock Options, Activity (Details) - $ / shares	3 Months Ended	12 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Jun. 30, 2018
Text Block [Abstract]
Outstanding, Beginning Balance	500,000	500,000
Outstanding, Beginning Balance, Weighted Average Exercise Price	$ 0.40	$ 0.40
Outstanding, Beginning Balance, Weighted Average Grant Date Fair Value	$ 0.52	$ 0.52
Options issued	0	0
Options issued, Weighted Average Exercise Price	$ 0	$ 0
Options issued, Weighted Average Grant Date Fair Value	$ 0	$ 0
Options expired	0	0
Options expired, Weighted Average Exercise Price	$ 0	$ 0
Options expired, Weighted Average Grant Date Fair Value	$ 0	$ 0
Exercised	0	0
Exercised, Weighted Average Exercise Price	$ 0	$ 0
Options Exercised, Weighted Average Grant Date Fair Value	$ 0	$ 0
Outstanding, Ending Balance	500,000	500,000	500,000
Outstanding, Ending Balance, Weighted Average Exercise Price	$ 0.40	$ 0.40	$ 0.40
Outstanding, Ending Balance, Weighted Average Grant Date Fair Value	$ 0.52	$ 0.52	$ 0.52
Outstanding, Weighted Average Remaining Term in Years	1 year 6 months 29 days	1 year 9 months 29 days	2 years 9 months 29 days

Note 10 - Related Party Trans_3

Note 10 - Related Party Transactions (Details)	May 15, 2019USD ($)Integer$ / sharesshares	Jul. 31, 2018USD ($)shares	Apr. 29, 2019USD ($)shares	Jan. 29, 2019USD ($)shares	Sep. 30, 2019USD ($)ft²$ / sharesshares	Jun. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)
Revenues from related party					$ 455,124		$ 0
Due from related party					$ 56,401	$ 16,854
Rent payment						$ 8,028
Trading days | Integer	30
Fees	$ 1,511,034
Building
Area of Real Estate Property | ft²					15,000
Discontinued Operations [Member]
Revenues from related party					$ 14,400		$ 10,800
Bombshell Software
Advances					$ 53,074			$ 66,195
Consultant
Shares Issued, Price Per Share | $ / shares	$ 0.07758
Stock issued during period for compensation payable | shares				1,000,000
Compensation payable				$ 63,000
Stock Issued During Period, Shares, Issued for Services | shares	2,062,299
Stock Issued During Period, Value, Issued for Services	$ 160,000
Secretary
Stock Issued During Period, Shares, Issued for Services | shares	2,706,767
Stock Issued During Period, Value, Issued for Services	$ 210,000
Chief Executive Officer
Description Leasing Arrangements, Operating Lease					The lease term for the grow facility began once the tenant improvements were completed and the premises were occupied in fiscal 2017 and continues for a period of 36 months. The lease on the grow facility commenced in fiscal 2017.
Salary and Wage, Officer, Excluding Cost of Good and Service Sold					$ 240,000
Shares Issued, Price Per Share | $ / shares					$ 0.08
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures | shares					3,000,000
Prepaid compensation					$ 390,000
Stock Issued During Period, Shares, Issued for Services | shares	4,124,597
Stock Issued During Period, Value, Issued for Services	$ 320,000
Board of Directors and Chairman
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures | shares			108,853
Compensation for service			$ 10,000
Chief financial officer
Salary and Wage, Officer, Excluding Cost of Good and Service Sold					$ 2,500
CEO and President
Shares Issued, Price Per Share | $ / shares					$ 0.12
Terry Kennedy | Restricted Stock [Member]
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures | shares		1,970,805
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures		$ 100,000
Unregistered common shares description		Unregistered common shares valued at $0.10 per share for the first $50,000 on July 1, 2018 and of $0.034 for the second $50,000 payable on January 1, 2019
Shares payable					$ 394,161

Note 10 - Related Party Trans_4

Note 10 - Related Party Transactions: Revenue from related parties (Details) - USD ($)		3 Months Ended
		Sep. 30, 2019	Sep. 30, 2018
Revenues from related party		$ 455,124	$ 0
Appreciation Financial
Revenues from related party	[1]	167,336
Public Employee Retirement Assistance
Revenues from related party		74,790
Superior Performers
Revenues from related party	[1]	$ 212,998
[1]	The Company had a significant concentration of revenue from these two customers totaling 74% of gross revenues during the three months ended September 30, 2019.

Note 10 - Related Party Trans_5

Note 10 - Related Party Transactions: Accounts receivable from related parties (Details) - USD ($)		Sep. 30, 2019	Jun. 30, 2019
Accounts receivable from related parties		$ 437,788	$ 294,995
Appreciation Financial
Accounts receivable from related parties	[1]	230,449	140,352
FPS GROUP
Accounts receivable from related parties		2,251	3,451
Grow Capital
Accounts receivable from related parties		2,197	15,974
Public Employee Retirement Assistance
Accounts receivable from related parties		44,799	45,935
Superior Performers
Accounts receivable from related parties	[1]	$ 158,092	$ 89,283
[1]	The Company had a significant concentration of accounts receivable from these two customers totaling 74% and 69% of total accounts receivable respectively as at September 30, 2019 and June 30, 2019, respectively.

Note 10 - Related Party Trans_6

Note 10 - Related Party Transactions: Costs of sales from related parties (Details) - USD ($)		3 Months Ended
		Sep. 30, 2019	Sep. 30, 2018
Cost of sale, related parties		$ 152,955	$ 0
Ambiguous Holdings
Cost of sale, related parties	[1]	2,415
Trendsic Corporation
Cost of sale, related parties	[1]	$ 150,540
[1]	The Company had a significant concentration of total costs of goods sold from these two related party vendors totaling 48% of costs of goods sold in the three months ended September 30, 2019.

Note 10 - Related Party Trans_7

Note 10 - Related Party Transactions: General and administrative related parties (Details) - USD ($)	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
General and administrative - related parties	$ 47,499	$ 0
Zeake
General and administrative - related parties	$ 47,499

Note 10 - Related Party Trans_8

Note 10 - Related Party Transactions: Accounts payable to related parties (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Accounts payable to related parties	$ 251,652	$ 118,912
Zeake
Accounts payable to related parties	183,498	81,982
Trendsic Corporation
Accounts payable to related parties	$ 68,154	$ 36,930

Note 11 - Leases (Details)

Note 11 - Leases (Details)	3 Months Ended
	Sep. 30, 2019
Green Valley Corporate Center
Lessee, Operating Lease, Description	The lease has a term of 123 months, an abatement of the first four months of rent during which time the Company would complete certain required leasehold improvements and escalating base monthly rent per square foot ranging between $2.00 to $3.00 per square foot.

Note 11 - Leases _ Schedule of

Note 11 - Leases : Schedule of future aggregate minimum lease payments (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Disclosure Text Block [Abstract]
2020	$ 28,540
2021	38,896
2022	40,020
2023	41,264
2024	42,548
Remaining periods	207,242
Total future minimum lease payments	398,510
Less: imputed interest	(106,757)
Total	291,753
Current portion of operating lease	14,083	$ 0
Long term of operating lease	$ 277,670	$ 0

Note 12 - Subsequent Events (De

Note 12 - Subsequent Events (Details) - USD ($)	Oct. 10, 2019	Oct. 01, 2019	Sep. 30, 2019
Officers And Directors
Stock Issued During Period, Shares, Issued for Services			450,918
Stock Issued During Period, Value, Issued for Services			$ 90,274
Subsequent Event [Member] | Officers
Stock Issued During Period, Shares, Issued for Services	210,000
Stock Issued During Period, Value, Issued for Services	$ 16,433
Subsequent Event [Member] | Officers And Directors
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures		1,074,381