Grow Capital (GRWC) 10-K 13 Oct 20 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jun. 30, 2020	Oct. 07, 2020	Dec. 29, 2019
Document and Entity Information
Registrant Name	GROW CAPITAL, INC.
Registrant CIK	0001448558
SEC Form	10-K
Period End date	Jun. 30, 2020
Fiscal Year End	--06-30
Tax Identification Number (TIN)	86-0970023
Filer Category	Non-accelerated Filer
Current with reporting	Yes
Voluntary filer	No
Well-known Seasoned Issuer	No
Shell Company	false
Small Business	true
Emerging Growth Company	true
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Entity File Number	000-53548
Entity Incorporation, State or Country Code	NV
Number of common stock shares outstanding		22,696,645
Entity public float			$ 8,591,603
Entity Ex Transition Period	false
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

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2020	Jun. 30, 2019
CURRENT ASSETS:
Cash	$ 246,761	$ 483,430
Subscription receivable	0	150,000
Accounts receivable, net of allowance	67,197	5,903
Accounts receivable, related parties	249,057	0
Interest receivable	1,794	0
Prepaid expenses	68,725	1,435,221
Due from related party	0	16,854
Promissory note receivable	88,510	0
Assets held for sale	0	858,848
Right to use assets, current portion	48,216	0
Other current assets	4,277	0
Total current assets	774,537	2,950,256
Property, plant and equipment, net	842,975	857,599
Intangible assets	200	0
Right to use assets	287,429	0
Deposits	8,117	5,867
TOTAL ASSETS	1,913,258	3,813,722
CURRENT LIABILITIES:
Accounts payable	498,625	329,980
Accounts payable, related parties	140,463	0
Accrued liabilities	172,678	230,755
Advances from related parties	105,000	105,000
Unearned revenue	25,240	0
Deferred rent	0	2,676
Deferred income tax liability	31,800	0
Lease liability, current portion	45,957	0
Promissory Note, current portion	12,782	8,012
Liability held for sale	0	507,572
Other current liabilities	11,568	0
Total current liabilities	1,044,113	1,183,995
Lease liability	293,664	0
Promissory Note, Long Term portion	583,526	597,347
TOTAL LIABILITIES	1,921,303	1,781,342
STOCKHOLDERS' EQUITY
Preferred stock, $0.001 par value, 50,000,000 and 5,000,000 shares authorized as at June 30, 2020 and June 30, 2019, none issued and outstanding		0
Common stock, $0.001 par value, 500,000,000 shares and 175,000,000 shares authorized, 13,097,310 and 7,037,241 issued, issuable and outstanding at June 30, 2020 and June 30, 2019 respectively.	13,097	7,037
Additional paid-in capital	50,066,944	49,766,676
Accumulated deficit	(50,088,086)	(47,741,333)
Total stockholders' equity (deficit)	(8,045)	2,032,380
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 1,913,258	$ 3,813,722

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2020	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	13,097,310	7,037,241
Common Stock, shares outstanding	13,097,310	7,037,241

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Income Statement [Abstract]
Revenue	$ 317,149	$ 277,294
Revenue, related parties	2,051,355	787,919
Total revenues	2,368,504	1,065,213
Cost of sales, nonrelated parties	1,081,350	267,180
Cost of sale, related parties	186,354	294,613
Total cost of sales	1,267,704	561,793
Gross profit	1,100,800	503,420
Operating expenses
General and administrative	2,499,094	1,828,643
General and administrative, related parties	223,957	82,470
Professional fees	1,233,071	749,998
Depreciation, amortization and impairment	14,624	121,345
Total operating expenses	3,970,746	2,782,456
Loss from operations	(2,869,946)	(2,279,036)
Other income (expense):
Interest expenses	(35,963)	(47,265)
Interest income	6,304	0
Total expense, net	(29,659)	(47,265)
Loss from continuing operations	(2,899,605)	(2,326,301)
Income (loss) from discontinued operations	552,852	(2,395)
Net Loss	$ (2,346,753)	$ (2,328,696)
Basic and diluted net loss per share from continuing operations	$ (0.25)	$ (0.39)
Basic and diluted income (loss) per share from discontinued operations	0.05	0
Basic and diluted net loss	$ (0.2)	$ (0.39)
Weighted average shares used in completing basic and diluted net loss per common share	11,724,996	5,912,446

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders Equity (Deficit) - USD ($)	Preferred Stock [Member]	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Equity Balance, beginning of period, Value at Jun. 30, 2018		$ 4,710	$ 44,902,980	$ (45,336,236)	$ (428,546)
Equity Balance, beginning of period, Shares at Jun. 30, 2018		4,710,303
Private placements, Value		$ 1,293	1,913,707		1,915,000
Private placements, Shares		1,292,714
Shares issued to Officers, Directors and employees for compensation, Value		$ 763	2,086,609		2,087,372
Shares issued to Officers, Directors and employees for compensation, Shares		762,634
Shares issued to non-employee for services, Value		$ 214	766,832		767,046
Shares issued to non-employee for services, Shares		214,156
Conversion of accounts payable into stock, Value		$ 57	96,548		96,605
Conversion of accounts payable into stock, Shares		57,434
Loss for the period				(2,405,097)	(2,405,097)
Equity Balance, end of period, Value at Jun. 30, 2019		$ 7,037	49,766,676	(47,741,333)	2,032,380
Equity Balance, end of period, Shares at Jun. 30, 2019		7,037,241
Private placements, Value		$ 319	354,681		355,000
Private placements, Shares		318,889
Shares issued to acquire related party business, Value		$ 5,534	70,868		76,402
Shares issued to acquire related party business, Shares		5,533,773
Shares issued to Officers, Directors and employees for compensation, Value		$ 574	648,715		649,289
Shares issued to Officers, Directors and employees for compensation, Shares		573,972
Conversion of accounts payable into stock, Value		$ 88	134,938		135,026
Conversion of accounts payable into stock, Shares		88,129
Shares retired under sale of subsidiary, Value		$ (455)	(908,934)		(909,389)
Shares retired under sale of subsidiary, Shares		(454,694)
Loss for the period				(2,346,753)	(2,346,753)
Equity Balance, end of period, Value at Jun. 30, 2020		$ 13,097	$ 50,066,944	$ (50,088,086)	$ (8,045)
Equity Balance, end of period, Shares at Jun. 30, 2020		13,097,310

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (2,346,753)	$ (2,328,696)
Loss (gain) from discontinued operations	(552,852)	2,395
Net Loss from continuing operations:	(2,899,605)	(2,326,301)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	14,624	121,345
Non-cash interest	0	6,612
Stock based compensation	2,164,782	1,484,059
Right of use asset amortization	3,976	0
Changes in allowance for bad debt	35,350	0
Changes in operating assets and liabilities:
Prepaid expenses and other assets	(20,490)	(54,567)
Accounts receivable	(60,565)	(44,579)
Accounts receivable, related parties	25,199	(270,805)
Interest receivable	(1,794)	0
Accounts payable	70,984	306,432
Account payable, related parties	21,551	118,912
Accrued expenses	(5,056)	122,468
Deferred rent expense	(2,676)	2,676
Unearned revenue	8,670	16,570
Deferred income tax	0	31,800
Other current liabilities	11,568	0
Net cash used in operating activities	(633,482)	(485,378)
CASH FLOWS FROM INVESTING ACTIVITIES:
Due from related party	16,854	23,415
Cash received from business combination	43,975	0
Purchase of property, plant, and equipment	0	(13,232)
Purchase of intangible assets	0	(200)
Promissory note receivable	(100,000)	0
Partial repayment of note receivable	11,490	0
Net cash (used in) provided by investing activities	(27,681)	9,983
CASH FLOWS FROM FINANCING ACTIVITIES:
Advances (repayment), related party	(66,195)	66,195
Subscription receivable	150,000	0
Proceeds from private placement	355,000	1,765,000
Repayment of promissory note	(9,051)	(8,490)
Net cash provided by financing activities	429,754	1,822,705
CASH FLOWS FROM DISCONTINUED OPERATIONS:
Operating activities	(3,230)	(2,860)
Investing activities	(2,030)	71,774
Financing activities	0	(902,710)
Net cash used in discontinued activities	(5,260)	(833,796)
Net increase (decrease) in cash	(236,669)	513,514
Cash at beginning of period	483,430	13,891
Cash at the end of the period	246,761	483,430
Supplemental Disclosure of Cash Flows Information:
Cash paid for interest, discontinued activities	26,867
Cash paid for income taxes	0
Cash paid for operating lease	18,732
Non-cash Investing and Financing Activities:
Stock issued for prepaid compensation	0	2,303,195
Stock issued for settlement of accounts payable	106,433	25,505
Stock settled advances from related party	0	67,643
Stock returned from sale of WCS	909,389	0
Assets acquired, net of liabilities, Bombshell	76,402	0
Repayment of promissory note, under discontinued operation from escrow	$ 0	$ 252,141

Note 1 - Organization and Descr

Note 1 - Organization and Description of Business	12 Months Ended
	Jun. 30, 2020
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, LLC (“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 owned 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 5 for further information. Our wholly owned subsidiary, Resort at Lake Selmac, Inc. (formerly Smoke on the Water, Inc.) was incorporated on October 21, 2016, in the State of Nevada. The name change was effected February 3, 2020. Resort at Lake Selmac 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 C 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 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 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 4), 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 its operations up to the date of sale were included as Assets and Liabilities’ Held for Sale. (Note 5). While the Company actively marketed the Resort at Lake Selmac during the first and second quarters of fiscal 2020, given the current market conditions, the Company let the listing agreement expire on March 31, 2020 and we decided to continue operating the business until such time as a viable exit strategy for the resort is identified. As the Company looks to continue to expand in the 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. Reverse Stock Split On May 13, 2020, the Company’s board of directors and stockholders approved an amended and restated certificate of incorporation to, among other things, effect a reverse split on the outstanding shares of the Company’s common stock on a one-for-20 basis (the “Reverse Stock Split”). The Reverse Stock Split became effective on July 30, 2020 and has been shown on a retroactive basis within all periods presented. The par values of the common were not adjusted as a result of the reverse stock split. Going Concern During the fiscal year ended June 30, 2020 and June 30, 2019, the Company reported a net loss of $2,346,753 and $2,328,696, respectively. Working capital deficit which totaled approximately $269,576 with approximately $246,761 of cash on hand. Cash used in operations was in excess of this amount for the year ended June 30, 2020. The Company believes that as of June 30, 2020 its existing capital resources are not adequate to enable it to fully execute its business plan. While the Company successfully acquired a second operating business subsequent to fiscal year end, including additional operations complementary to its recently acquired subsidiary, Bombshell Technologies, management believes we will require additional capital resources to fully implement our business plan, which includes the acquisition of additional operations. While the Company`s subsidiary provided approximately $1,100,000 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 2021. The addition of another operating entity subsequent to June 30, 2020, is expected to contribute additional gross profits to offset operational overheads. The additional growth plans include the acquisition of several new customers, an increase to the 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 and on acceptable terms, the Company may have to modify, delay, or abandon some or all of its business and expansion plans, and potentially cease operations altogether. Consequently, the aforementioned items raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. The accompanying consolidated financial statements do not include any adjustments that might be necessary should we be unable to continue as a going concern. Covid-19 Pandemic The recent COVID-19 pandemic could have an adverse impact on our ongoing operations. To date the Company’s primary operating segment, Bombshell, has not experienced a decline in sales as a result of the impact of COVID 19. The Company’s operations in the FinTech sector are carried out with a limited amount of person to person contact and we do not expect an impact on these operations as a result of COVID 19, however, the full effect of the COVID-19 outbreak continues to evolve as of the date of this report, is highly uncertain and subject to change. Operations of the Company’s Resort at Lake Selmac property were delayed until July 2020 when the government permitted the resort to reopen. Management does not expect the delay in opening the resort for the 2020-2021 season to substantially impact profitable operations for this business in the long term. Management is actively monitoring the situation but given the daily evolution of the COVID-19 outbreak, the Company is not able to estimate the effects of the COVID-19 outbreak on its operations or financial condition in the next 12 months. While significant uncertainty remains, the Company does not believe the COVID-19 outbreak will have a negative impact on its ability to raise additional financing, conclude the acquisition of targeted business operations or reach profitable operations.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Jun. 30, 2020
Disclosure Text Block [Abstract]
Note 2 - Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Basis of Presentation The accompanying consolidated financial statements have been prepared by the Company in accordance with accounting principles generally accepted in the United States ("GAAP"), and pursuant to the rules and regulations of the Securities and Exchange Commission (the "SEC"). Consolidation These condensed consolidated financial statements include the accounts of Grow Capital, Inc. and its wholly owned subsidiaries, WCS (up until disposal in September 2019), Bombshell Technologies Inc. and Resort at Lake Selmac, Inc, as of June 30, 2020. All significant intercompany accounting transactions have been eliminated as a result of consolidation. In addition to consolidation for the fiscal year ended June 30, 2019 financial results are “combined” with respect to the operations of Bombshell Technologies, Inc. under the requirements of ASC 850-50-45, which results impact the statements of operations and statements of cash flows to include operations of Bombshell Technologies Inc. as though it had been acquired on inception. 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. Significant items subject to estimates and assumptions include our allowance for doubtful accounts and useful lives of our fixed assets related to Lake Selmac. Actual results could differ from those estimates. 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 June 30, 2020 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. At June 30, 2020, the allowance for doubtful accounts totaled approximately $35,350. Lease Receivables and deferred rent 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. Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2016-02 – Topic 842 Leases. The Company has elected to apply the short-term scope exception for leases with terms of 12 months or less at the inception of the lease and will continue to recognize rent expense on a straight-line basis. As a result of the adoption, on July 1, 2019, the Company recognized a lease liability of approximately $291,753, which represented the present value of the remaining minimum lease payments using an estimated incremental borrowing rate of 6.75%. As of July 1, 2019, the Company recognized a right-to-use asset of approximately $289,089 million. Lease expense did not change materially as a result of the adoption of ASU 2016-02. Intangible Assets The Company’s intangible assets consist of intellectual property with minimal value. 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 6). 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 were no issuance grants outstanding with a performance term longer than one year at June 30, 2020 and June 30, 2019. Prepaid expenses for the fiscal year ended June 30, 2020 and fiscal year ended June 30, 2019 include unamortized costs of issuance grants under employment and consulting contracts totaling $0 and $1,380,459, respectively. 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 and implementation 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 credited 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. Campground space rentals and concession sales Revenues from our campsite operations from the sales of concession items, equipment rentals or campsite locations are recoded on the cash basis due to the nature of collection of campsite fees and concession items, which occur daily as the site is rented and sundry items are purchased. Fair Value of Financial Instruments The Company follows the fair value measurement rules, which provides guidance on the use of fair value in accounting and disclosure for assets and liabilities when such accounting and disclosure is called for by other accounting literature. These rules establish a fair value hierarchy for inputs to be used to measure fair value of financial assets and liabilities. This hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three levels: Level 1 (highest priority), Level 2, and Level 3 (lowest priority). Level 1—Unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the balance sheet date. Level 2—Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (i.e., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs). Level 3—Inputs are unobservable and reflect the Company’s assumptions as to what market participants would use in pricing the asset or liability. The Company develops these inputs based on the best information available. The carrying amount of receivables and accounts payable and accrued expenses approximates fair value due to the short-term nature of those instruments. The estimated fair values for financial instruments are determined at discrete points in time based on relevant market information. These estimates involve uncertainties and cannot be determined with precision. The carrying amounts of lease receivables, accounts payable, and accrued liabilities approximate fair value given their short-term nature or effective interest rates, which constitutes level three inputs. 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, 2020 and 2019, 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. There were no potential shares outstanding as of June 30, 2020 and 25,000 potential shares outstanding as of June 30, 2019. 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 Fair Value Measurements (“ASU 2018-03”). In August 2018, the FASB issued ASU 2018-13, “Fair Value Measurement (Topic 820) Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement.” The amendments in the standard apply to all entities that are required, under existing GAAP, to make disclosures about recurring or nonrecurring fair value measurements. ASU 2018-13 removes, modifies, and adds certain disclosure requirements in ASC 820, Fair Value Measurement. The standard is effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. The amendments on changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented in the initial fiscal year of adoption. All other amendments should be applied retrospectively to all periods presented upon their effective date. Early adoption is permitted upon issuance of ASU 2018-13. An entity is permitted to early adopt any removed or modified disclosures upon issuance of ASU 2018-13 and delay adoption of the additional disclosures Financial Instruments – Credit Losses (“ASU 2016-13”). The standard was originally effective for interim and annual reporting periods beginning after December 15, 2019 and early adoption is permitted for interim and annual reporting periods beginning after December 15, 2018. However, in November 2019, the Financial Accounting Standard Board (FASB) issued ASU 2019-10, Financial Instruments—Credit Losses, (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) — Effective Dates ASU 2019-10

Note 3 - Prepaid expenses

Note 3 - Prepaid expenses	12 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Note 3 - Prepaid expenses	Note 3 – Prepaid expenses Prepaid expenses at June 30, 2020 and 2019 consist of the following: June 30, 2020 June 30, 2019 Professional fees $ 50,000 $ 50,000 Share based compensation — 1,380,459 Insurance 2,771 3,150 Other expenses 15,954 1,612 Total $ 68,725 $ 1,435,221

Note 4 - Merger

Note 4 - Merger	12 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
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. 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 5,533,773 post reverse split shares (the “Consideration Shares”) of unregistered shares of the Company’s Common Stock on a pro rata basis (the “Exchange”), 1,650,000 post reverse split stock of which were issued to the Bombshell Holders (the “Closing Shares”) at the Closing on a pro rata basis. The remaining 3,883,773 post reverse split stock 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 1,838,461 shares of Common Stock (the “Earn-out Shares”) earnable in tranches of 612,820 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. At the date of this report it remains uncertain whether the EBIT targets which permit the earn out of the first tranche of the additional shares of common stock will be achieved as at the first valuation date. 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 transferred over to the Company at their historical carrying values. The following table provides information as of June 30, 2019 of the assets acquired and the liabilities assumed in the merger: Assets Cash $ 43,975 Accounts receivable 36,079 Accounts receivable, related parties 290,230 Intangibles and other assets 200 Total Assets $ 370,484 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 Deferred income tax liabilities 31,800 Total liabilities 294,082 Net Assets $ 76,402 Consideration: 5,533,773 shares 5,534 Additional paid in capital $ 70,868

Note 5 - Assets Held for Sale

Note 5 - Assets Held for Sale	12 Months Ended
	Jun. 30, 2020
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. 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 434,694 shares of the Company’s Common Stock, valued at $2.00 per share. The Purchase Agreement also provided that Mr. Zallen transfer to the Company an additional 20,000 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. The Company reversed related payroll taxes of approximately $61,000 and included the amount in the gain on sale. The shares issued in the Exchange are subject to certain registration rights with no liquidated damages for failure to complete registration by a specific date. After payment of all closing costs, the Company recorded a gain on sale of approximately $553,000. (See detail below) (3) Discontinued Operation: (a) The Results of the Discounted Operations are as follows: Fiscal Year Ended June 30, 2020 2019 Net revenues $ 14,400 $ 88,466 Operating expenses General and administrative 7,964 44,360 Depreciation, amortization and impairment 6,990 27,960 Total operating expenses 14,954 72,320 Income (Loss) from operations (554) 16,146 Gain (loss) on sale 553,406 (5,412) Interest expense - (13,129) Income (loss) from discontinued operations $ 552,852 $ (2,395) (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 140,067 Total Liabilities 507,434 Net Assets $ 353,953 Consideration: Purchaser return 454,694 shares of common stock, FMV at $2.00 $ 909,389 Payment on certain items during closing (2,030) Total consideration $ 907,359 Gain on sale of WCS $ 553,406 (c) Groups of assets and liabilities held for sale as of June 30, 2020 and June 30, 2019 June 30, June 30, 2020 2019 ASSETS: Lease receivable $ - $ 26,403 Prepaid expenses - 10,024 Property, plant and equipment, net - 816,271 Other assets - 6,150 TOTAL ASSETS $ - $ 858,848 LIABILITIES: Accounts payable and accrued liabilities $ - $ 367,367 Other liabilities - 140,205 TOTAL LIABILITIES - 507,572 NET ASSETS $ - $ 351,276

Note 6 - Promissory Note Payabl

Note 6 - Promissory Note Payable	12 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Note 6 - Promissory Note Payable	Note 6– Promissory Note Payable On September 4, 2019 the Company entered into a 90-day listing agreement for the sale of the Resort at Lake Selmac site location (formerly Smoke on the Water) for an offering price of $850,000, with expected 6% sales commission. This sales contract was extended in December 2019 for a further period under the same terms and conditions, expiring March 31, 2020. At June 30, 2019 the Company recorded an impairment charge of $112,000 based on the expected sales price less costs of sale compared to the carrying value at June 30, 2019. The Company did not renew the listing agreement on March 31, 2020 and will continue to operate the property at this time. Management has reviewed the asset for impairment as at June 30, 2020 and does not believe further impairment is required at this time. Promissory note related to Resort at Lake Selmac as below: June 30, 2020 June 30, 2019 Note payable, Resort at Lake Selmac $ 596,308 $ 605,359 In March 2017, the Company acquired the Lake Selmac Property. Upon closing, the Company entered into a promissory note payable with the seller in the amount of $625,000 with a maturity date of March 6, 2022. The promissory note 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 fiscal year ended June 30, 2020, the Company paid $9,051 to the principal of promissory note and $35,963 to the interests of the promissory note. As of June 30, 2020, and June 30, 2019, the balance on the mortgage was $596,308 and $605,359, respectively. The Company has irrevocably granted to First American Trust Company, as the Trustee the power to sell the property with the sellers as the beneficiaries. The purpose of grant is to secure performance on the promissory note. As of June 30, 2020, the approximate future aggregate principal payments in respect of our current obligations were as follows: 2021 12,782 2022 583,526 $ 596,308

Note 7 - Property and Equipment

Note 7 - Property and Equipment, Net	12 Months Ended
	Jun. 30, 2020
Disclosure Text Block [Abstract]
Note 7 - Property and Equipment, Net	Note 7 – Property and Equipment, Net Property and improvements consisted of the following as of June 30, 2020 and June 30, 2019: June 30, 2020 June 30, 2019 Lake Selmac Property $ 768,782 $ 768,782 Leaseholder improvement 67,644 67,644 Furniture, Fixtures and Equipment 32,964 25,892 869,390 862,318 Less: accumulated depreciation and impairment (26,415) (4,719) $ 842,975 $ 857,599 Depreciation expense (excluding impairment) amounted to $14,624 and $9,345, for the fiscal year ended June 30, 2020 and 2019, respectively. The Company recorded an impairment charge of $112,000 based on the expected sales price less costs of sale compared to the carrying value on Resort of Selmac as of June 30, 2019.

Note 8 - Promissory Note Receiv

Note 8 - Promissory Note Receivable	12 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Note 8 - Promissory Note Receivable	Note 8 – 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 fiscal year ended June 30, 2020, the Company received $16,000 towards monthly installments. We recorded interest income of $6,304 during the period ended June 30, 2020. The Note receivable balance at June 30, 2020 was $88,510. The Board of Directors of the Company have determined not to proceed with the acquisition as contemplated under the LOI. An addendum to this Loan Agreement and replacement promissory note was executed on September 25, 2020 with an effective date of June 30, 2020. Under the terms of the new Note, the loan matures on October 1, 2021 and continues to bear interest at 5% per annum, interest payable in arrears. Please refer to Note 16 – “Subsequent Events”.

Note 9 - Accrued Liabilities

Note 9 - Accrued Liabilities	12 Months Ended
	Jun. 30, 2020
Payables and Accruals [Abstract]
Note 9 - Accrued Liabilities	Note 9 – Accrued Liabilities Accrued liabilities at June 30, 2020 and 2019 consist of the following: June 30, 2020 June 30, 2019 Accrued salaries and wages $ 23,749 $ 52,857 Accrued interest on mortgage 21,431 21,431 Accrued expenses 127,498 156,467 $ 172,678 $ 230,755

Note 10 - Capital Stock

Note 10 - Capital Stock	12 Months Ended
	Jun. 30, 2020
Disclosure Text Block [Abstract]
Note 10 - Capital Stock	Note 10 – 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. Reverse Stock Split On May 13, 2020, the Company’s board of directors and stockholders approved an amended and restated certificate of incorporation to, among other things, effect a reverse split on the outstanding shares of the Company’s common stock on a one-for-20 basis (the “Reverse Stock Split”). The Reverse Stock Split became effective on July 30, 2020 and has been shown on a retroactive basis within all periods presented. The par values of the common were not adjusted as a result of the reverse stock split. Common Stock Share issuances during the fiscal year ended June 30,2020: The Company issued a total of 5,533,773 unregistered, restricted shares of Common Stock to acquire Bombshell Technologies, Inc. (See Note 4). The Company issued 318,889 shares of unregistered, restricted Common Stock in respect of private placements for total gross proceeds of $355,000. In the period, the Company collected $150,000 from a prior period subscription receivable. The Company issued a total of 573,972 unregistered, restricted Common Shares to officers and directors as part of their respective executive and/or 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 $649,289. The Company issued 88,129 fully vested shares of unregistered, restricted Common Shares 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 $106,433 liability settlement and stock-based compensation of $28,593 on the statement of operations. On September 30, 2019, the Company retired 454,694 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 $869,389 as sale price of WCS and $40,000 as related to offset lease receivable. (See Note 5). The Company had prepaid stock-based compensation of $1,380,459 as of June 30, 2019 which was fully amortized as stock based compensation in the fiscal year ended June 30, 2020. Share issuances during the fiscal year ended June 30,2019: During the fiscal year ended June 30, 2019, the Company issued a total of 1,292,714 unregistered, restricted shares of Common Stock in respect to private placements between $1.20 and $2.00 per share and received cash proceeds of $1,915,000. As of June 30, 2019, $150,000 representing 46,875 shares was unpaid and issuable. The subscription was received in July 2019 and shares were issued. During the fiscal year ended June 30, 2019, the Company issued a total of 146,065 unregistered, restricted shares of Common Stock to officers and directors as part of their respective board compensation package. The Company valued the issuances made as employment compensation at the closing price of the Company’s Common Stock as traded on the OTCMarkets on the date of grant and the issuances to directors at a discount of 35% to market on the first day of each calendar quarter, and consequently recorded stock-based compensation of $313,723. During the fiscal year ended June 30, 2019, the Company issued 50,000 unregistered, restricted shares of Common Stock to the Company’s secretary for services rendered, valued at $115,000, or $2.30 per share, the closing price of the Company’s Common Stock on the date of issuance as posted on OTCMarkets. During the year ended June 30, 2019, the Company issued an aggregate of 416,569 shares of unregistered, restricted Common Stock to its officers and directors, as compensation for their services pursuant to the terms of their employment agreements. The Company valued the issuances at the closing price of the Company’s Common Stock as traded on the OTCMarkets on the date of each grant. Because the share compensation is all of the compensation earned by the officers and directors for their services, the Company treated the issuances as akin to a cash payment and recorded $1,268,649 into prepaid expense upon issuance. The Company ratably amortized the prepaid compensation over the term of the employment covered in the employment agreements. For the fiscal year ended June 30, 2019, the Company expensed $195,337 as stock-based compensation. During the year ended June 30, 2019, the Company issued 150,000 unregistered, restricted shares of Common Stock to Jonathan Bonnette, pursuant to the terms of his employment agreement as compensation for his initial year as President and CEO. Of the Common Stock issued, 75,000 vested at grant and the remaining 75,000 shares of Common Stock vested 180 days after the signing of the employment agreement in July 2018. The Company valued the issuance at $2.40 per share,the closing price of the Company’s Common Stock as traded on the OTCMarkets on the date of grant. Because the share compensation was all of the compensation earned by Mr. Bonnette for his services as CEO and President during the term of his employment agreement, the Company treated the issuance as akin to a cash payment and recorded $390,000 into prepaid expense upon issuance. The Company ratably amortized the prepaid compensation over the initial 12-month period of employment covered in the employment agreement. For the fiscal year ended June 30, 2019, the Company expensed $390,000 as stock-based compensation. During the fiscal year ended June 30, 2019, the Company issued an aggregate of 214,156 fully vested unregistered, restricted shares of Common Stock to consultants for services pursuant to the terms of their consulting agreements. The Company valued the issuance at the closing price of the Company’s Common Stock as traded on the OTCMarkets on the date of each grant. Because the share compensation was all of the compensation earned by consultants for their services under the terms of their consulting agreements, the Company treated each of the issuances as a cash payment and recorded $767,046 into prepaid expense upon issuance. The Company ratably amortized the prepaid compensation over the applicable 12-month period of each consulting agreement. For the fiscal year ended June 30, 2019, the Company expensed $459,859 as stock-based compensation. During the fiscal year ended June 30, 2019, the Company issued 57,434 fully vested unregistered, restricted 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 $79,894 liability settlement and interest expense of $6,612 and stock-based compensation of $10,099 on the statement of operations. 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 100,000 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 100,000 shares under the Incentive Plan during April 2016, 75,000 of which have been exercised and 25,000 of which have vested and were canceled, unexercised, during the current fiscal year. 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 100,000 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 fiscal years ended June 30, 2020 and 2019 is as follows: Weighted Remaining Average Contractual Options Exercise Grant Date Life Outstanding Price Fair Value (Years) Balance – June 30, 2018 25,000 $8.00 $10.40 2.83 Options issued - - - - Options expired - - - - Options exercised - - - - Balance – June 30, 2019 25,000 $8.00 $10.40 1.83 Options issued Options expired (25,000) $8.00 $10.40 - Options exercised Balance – June 30, 2020 - - - - There were no unvested options outstanding during the years ended June 30, 2020 and 2019. Options outstanding had intrinsic value as of June 30, 2020 and 2019 of $nil. In the year ended June 30, 2016 the Company issued an option with no term attached, and effective June 30, 2020, in accordance with the terms of the 2015 Equity Incentive Plan, the Company terminated 25,000 unexercised, vested options.

Note 11 - Related Party Transac

Note 11 - Related Party Transactions	12 Months Ended
	Jun. 30, 2020
Disclosure Text Block [Abstract]
Note 11 - Related Party Transactions	Note 11 – Related Party Transactions (1) Bombshell Technologies, Inc. Revenue The following table summarizes the revenue from the Company’s related parties: Fiscal Year Ended June 30, 2020 June 20, 2019 Appreciation Financial LLC (1) $ 832,646 $ 359,557 Public Employee Retirement Assistance (1) 327,898 52,780 Superior Performers Inc. (1) 847,981 356,156 Others 42,830 19,426 Grand Total $ 2,051,355 $ 787,919 (1) The Company had a significant concentration of revenue from these four customers totaling 90% and 94% of gross related party revenues during the fiscal year ended June 30, 2020 and 2019, respectively. Related entities are controlled by over 5% shareholders of the Company and/or officer/directors of the Company. (2) Bombshell Technologies, Inc. Revenue The following table summarizes the accounts receivable from the Company’s related parties: June 30, 2020 Appreciation Financial, LLC (1) $ 140,289 Public Employee Retirement Assistance 49,737 Superior Performers Inc (1) 58,061 Other 970 Total $ 249,057 (1) The Company had a significant concentration of accounts receivable from these three customers totaling 99% as at June 30, 2020. Related entities are controlled by over 5% shareholders of the Company and/or officer/directors of the Company. Costs of Goods and Commissions Fees The following table summarizes the Costs of Sales – related parties: Fiscal Year Ended June 30, 2020 2019 Trendsic Corporation Inc. (1)(2) 178,799 252,455 Ambiguous Holdings LLC (1)(2) 7,555 42,158 Total 186,354 294,613 (1) The Company had a significant concentration of total costs of goods sold from these two related party vendors totaling 100% of related party costs of goods sold in the fiscal years ended June 30, 2020 and 2019, respectively. (2) Related entities are controlled by over 5% shareholders of the Company and/or officer/directors of the Company. The following table summarizes expense related to commission fees included as General and administrative – related parties: Fiscal Year ended June 30, 2020 2019 Zeake, LLC (1) $ 223,957 $ 82,470 (1) Related entities are controlled by over 5% shareholders of the Company and/or officer/directors of the Company. The following table summarizes accounts payable to the Company’s related parties: June 30, 2020 Trendsic Corporation Inc. (1) $ 61,948 Zeake, LLC (1) 78,515 $ 140,463 (1) Related entities are controlled by over 5% shareholders of the Company and/or officer/directors of the Company. Advances As of June 30, 2020, and June 30, 2019, Bombshell Software LLC, a company controlled by an officer of our 100% owned subsidiary, Bombshell Technologies Inc. had made non-interest-bearing cash advances in the cumulative amount of $0 and $66,195, respectively to Bombshell Technologies Inc. During the fiscal year ended June 30, 2020, the Company paid cash to settle the advances. (3) 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 the fiscal year ended June 30, 2020 and 2019 included in discontinued operations to related parties amounted to $14,400 and $43,200, respectively. (4) 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 which ended in September 2019. 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 $1.60 per share or 150,000 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 charged under this sublease during the fiscal year ended June 30, 2020 was $36,568 ($13,380 – June 30, 2019) of which $25,074 ($2,676 – June 30, 2019) has been paid. 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 $2 per share for the first $50,000 on July 1, 2018 and at $0.68 for the second $50,000 payable on January 1, 2019 for a total of 98,541 unregistered shares of Common Stock, all of which have been issued. The shares payable on January 1, 2019 were valued at $394,161 and were 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 50,000 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 5,443 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 206,230 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 135,339 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 103,115 unregistered shares of Common Stock. Under the Fee Agreements, the shares of Common Stock were issued at a value of $1.5516 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 June 30, 2020, 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 $0 and $16,854. On February 12, 2020, the Company entered into a consulting agreement with Trevor Hall and appointed Mr. Hall to serve as an interim CFO of the Company beginning January 1, 2020 through December 31, 2020. Pursuant to the consulting agreement, a fixed fee of Sixty Thousand (60,000) shares of the Company’s unregistered restricted common stock for his providing chief financial officer services. The shares are to be issued at a rate of Fifteen Thousand (15,000) shares per quarter. The first and second installments, covering the period January 1 to June 30, 2020, were issued on March 3, 2020 and vested immediately upon issuance. On April 1, 2020, Jonathan Bonnette, who had been the President and Chief Executive Officer of Grow Capital since July 1, 2018, transitioned out of his role as President and Chief Executive Officer and became the Company’s Chief Technology Officer and the Chief Executive Officer of the Company’s subsidiary, Bombshell Technologies. Mr. Terry Kennedy was appointed to succeed Mr. Bonnette as the President and Chief Executive Officer of the Company, effective April 1, 2020. In connection with Mr. Kennedy’s appointment, the Company and Mr. Kennedy entered into an executive compensation agreement (the “Compensation Agreement”) with an effective date of April 1, 2020. The Compensation Agreement governs the terms and conditions regarding Mr. Kennedy’s compensation for the three-month period beginning on April 1, 2020, and ending on June 30, 2020, and may be terminated “for cause” only. Pursuant to the Compensation Agreement, following his appointment as President and Chief Executive Officer, Mr. Kennedy was issued 50,000 unregistered, restricted shares of the Company’s Common Stock on April 20, 2020 as compensation for the three-month period ending June 30, 2020. The 50,000 shares were valued at $44,040 at the closing price of the Company’s Common Stock as traded on the OTCMarkets on the date of grant. The shares of common stock issued are immediately and fully vested, and deemed to be fully earned, upon their issuance. If such a permanent executive compensation or employment agreement is not consummated prior to July 1, 2020, the Compensation Agreement will automatically renew for one additional three-month period beginning on July 1, 2020, with Mr. Kennedy entitled to receive up to an additional 50, 000 unregistered, restricted shares of the Company’s common stock, with the actual number of shares being prorated for the portion of the extended period actually served until the more permanent executive compensation/employment agreement is consummated. On May 15, 2020, the Company entered into Fee Agreements (collectively, the “Fee Agreements”) with each of (i) Jonathan Bonnette, and (ii) Carl Sanko, a director and the Secretary of the Company. Under the Fee Agreements, on May 15, 2020, each of Mr. Bonnette, and Mr. Sanko were issued unregistered, restricted 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 of which 1/3, or $106,667 was immediately payable. by way of an upfront payment of 133,333 unregistered, restricted shares of Common Stock valued at $113,017 and deemed to cover the three-month period from May 15, 2020 to August 15, 2020. The balance of Mr. Bonnette’s compensation of $213,333 will vest monthly but be paid in shares of Common Stock quarterly in installments of $71,111 within 10 days following each of the three-month periods ending of November 15, 2020, February 15, 2021, and May 15, 2021. (ii) Mr. Sanko received a fixed fee of $270,000 for his services as Secretary of the Company and for outside business management and consulting services, of which 1/3 or $90,000 was immediately payable by way of an upfront payment of 112,500 unregistered, restricted shares of Common Stock valued at $95,400 and deemed to cover the three-month period from May 15, 2020 to August 15, 2020; The balance of Mr. Sanko’s compensation of $180,000 will vest monthly but be paid in shares of Common Stock in quarterly in installments of $60,000 within 10 days following each of the three-month periods ending of November 15, 2020, February 15, 2021, and May 15, 2021. 245,834 shares issued on May 15, 2020 were valued at $208,417. 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 (Bonnette) and 10 trading days (Sanko) before May 15, 2020, after applying a 20% discount. During the fiscal year ended June 30, 2020 certain officers and directors either as individuals or through companies controlled by them subscribed for shares of common stock for gross proceeds of $305,000 at $1 per share for a total of 305,000 shares of unregistered, restricted Common Stock.

Note 12 - Operating Leases

Note 12 - Operating Leases	12 Months Ended
	Jun. 30, 2020
Disclosure Text Block [Abstract]
Note 12 - Operating Leases	Note 12 – Operating Leases We have operating leases for corporate offices. We have an operating lease for Bombshell located in Louisiana. The commercial lease agreement with option to renew was effective on January 6, 2020. T he lease term is set for a period of one year and includes an option to extend the lease each year. Management has determined that it is reasonably certain that the option will be exercised based on the facts and circumstances at lease commencement, for a period of at least three (3) years. The monthly lease payment is $2,250. Future minimum lease payments in respect of the above under non-cancellable leases as of June 30, 2020 as presented in accordance with ASC 842 were as follows: 2020 $ 32,807 2021 66,457 2022 67,622 2023 41,906 2024 43,190 Remaining periods 185,488 Total future minimum lease payments 437,470 Less: imputed interest (97,849) Total 339,621 Current portion of operating lease 45,957 Long term of operating lease $ 293,664

Note 13 - Segment Reporting

Note 13 - Segment Reporting	12 Months Ended
	Jun. 30, 2020
Segment Reporting [Abstract]
Note 13 - Segment Reporting	Note 13 – Segment Reporting The Company's operations are classified into two reportable segments that provide different products or services. Separate management of each segment is required because each business unit is subject to different marketing, operational, and growth and technology development strategies. The recreational vacation site rentals segment operated by Resort at Lake Selmac, Inc. derives its revenue from rental of RV sites and campsites at its owned location on Lake Selmac in Oregon, US. The Fintech segment operated by Bombshell Technologies based in Nevada and Louisiana derives its income from proprietary software which delivers customized back office compliance, sophisticated multi-pay commission processing, and a unique new client application submission system, along with digital engagement marketing services centric to financial services. We derive revenue from both operating segments. There are no inter-segment sales. The costs associated with management overhead for Grow Capital are dedicated to our key operating segment in the FinTech industry, Bombshell Technologies, and all corporate overhead has been included in this segment disclosure as a result. As of June 30, 2020 Assets by segment Bombshell Technologies and corporate * $ 1,129,266 Resort at Lake Selmac 783,992 Total assets $ 1,913,258 *Includes assets held for sale Fiscal year ended June 30, 2020 and 2019: Fiscal Year Ended June 30, 2020 2019 Revenues by segment: Bombshell Technologies and corporate $ 2,239,285 $ 814,928 Resort at Lake Selmac 129,219 250,285 Revenues $ 2,368,504 $ 1,065,213 Segment profit (loss) Bombshell Technologies and corporate $ (2,870,722) $ (2,164,096) Resort at Lake Selmac 776 (114,940) Total segment profit (2,869,946) (2,279,036)

Note 14 - Income Taxes

Note 14 - Income Taxes	12 Months Ended
	Jun. 30, 2020
Disclosure Text Block [Abstract]
Note 14 - Income Taxes	Note 14 – Income Taxes The income tax expense (benefit) consisted of the following for the fiscal year ended June 30, 2020 and 2019: June 30, 2020 June 30, 2019 Total current $ - $ - Total deferred - - $ - $ - Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The following is a reconciliation of the expected statutory federal income tax and state income tax provisions to the actual income tax benefit for the fiscal year ended June 30, 2020 and 2019: June 30, 2020 June 30, 2019 Expected benefit at federal statutory rate $ 658,000 649,000 Non-deductible expenses (581,000) (360,000) Change in valuation allowance (including the effect from change in tax rates) (77,000) (289,000) $ - $ - Significant components of the Company’s deferred tax assets and liabilities were as follows for the fiscal year ended June 30, 2020 and 2019: June 30, 2020 June 30, 2019 Deferred tax assets: Net operating loss carryforwards $ 2,369,000 $ 2,127,900 Deferred payroll - 81,200 Impairments - 82,900 Other - - Total deferred tax assets 2,369,000 2,292,000 Deferred tax liabilities Deferred revenue (31,800) - Total deferred tax liabilities (31,800) - Net deferred tax assets 2,337,200 2,292,000 Less valuation allowance (2,369,000) (2,292,000) Net deferred tax assets (liabilities) $ (31,800) $ - During the fiscal year ended June 30, 2020 and 2019 the Company recognized no amounts related to tax interest or penalties related to uncertain tax positions. The Company is subject to taxation in the United States and various state jurisdictions. The Company currently has no years under examination by any jurisdiction. 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 it is evident that profits are likely. As of June 30, 2020, the Company estimates it has approximately $9,300,000 in US Federal net operating loss carryforwards, which will begin to expire in 2030 and an additional approximately $1,900,000 in the state of Oregon net operating loss carryforwards.

Note 15 - Commitments and Conti

Note 15 - Commitments and Contingencies	12 Months Ended
	Jun. 30, 2020
Disclosure Text Block [Abstract]
Note 15 - Commitments and Contingencies	Note 15 – Commitments and Contingencies On December 13, 2019, Trendsic Corporation, Inc. (“Trendsic”), a related party entity which is 49% controlled by Joel A. Bonnette (former CEO of our wholly-owned subsidiary Bombshell Technologies, Inc.) filed a lawsuit in the 19th Judicial District Court in East Baton Rouge Parish, Louisiana against Joel A. Bonnette, Jared Bonnette, Bombshell Software, LLC and Bombshell Technologies, Inc. The plaintiff is disputing the ownership of certain intellectual property of Bombshell Technologies, Inc. and alleging misappropriation of trade secrets of Trendsic. Trendsic is seeking an unspecified amount of damages in excess of $75,000 and treble damages under the Louisiana Uniform Trade Secrets Act, as well as injunctive relief. The Company believes the claims by Trendsic are without merit and intends to vigorously defend against such claims. Presently the Company and Trendsic are continuing discussions regarding an amicable resolution. Bombshell has not yet answered the lawsuit but has been granted extensions of time to respond. At the time of this report, the Company is unable to determine or quantify potential losses in respect of the aforementioned action.

Note 16 - Subsequent Events

Note 16 - Subsequent Events	12 Months Ended
	Jun. 30, 2020
Disclosure Text Block [Abstract]
Note 16 - Subsequent Events	Note 16- Subsequent Events On July 1, 2020 the Company issued a total of 80,495 unregistered, restricted common shares to officers and directors as part of their respective executive and/or board compensation package. The Company valued the issuances at the closing price of the Company’s stock as traded on the OTCMarket on the date of the board resolution approving the issuance of the shares. On July 9, 2020 the Company issued 15,000 unregistered, restricted common shares to our CFO, Trevor Hall under the terms of a consulting agreement under which Mr. Hall provides services as our Chief Financial Officer. The Company valued the issuance at the closing price of the Company’s stock as traded on the OTCMarket on the date of the board resolution approving the issuance of the shares. On July 13, 2020 the Company issued 50,000 unregistered, restricted shares of the Company’s common stock to the Company’s CEO, Terry Kennedy, as compensation for the three-month period commencing July 1, 2020. The shares were valued at the closing price of the Company’s Common Stock as traded on the OTCMarkets on the date of the board resolution approving the issuance of the shares. On August 19, 2020, the Company acquired PERA LLC, a Nevada limited liability company (“PERA”), pursuant to an exchange agreement (the “Exchange Agreement”), effective as of August 3, 2020 (the “Effective Date”), by and between PERA, the members of PERA (the “PERA Members”), and the Company (the “Closing”), concurrently, PERA became a wholly-owned subsidiary of the Company. Eric Tarno, the current President of PERA, will continue to serve as the President of PERA. Pursuant to the Exchange Agreement, at the Closing, the Company acquired 100% of the outstanding membership interests of PERA (the “PERA Ownership Interests”) in exchange for 9,358,185 unregistered restricted shares of the Company’s common stock (the “GC Common Stock”) on a pro rata basis (the “Exchange”). At the Closing, the PERA Members conveyed all of the right, title and interest in and to the PERA Ownership Interests in exchange for the right to receive a number of shares of GC Common Stock equal to an exchange ratio (the “Exchange Ratio”). The Exchange Ratio is calculated by dividing (a) the Exchange Shares (as defined below) by (b) the total number of shares of PERA Ownership Interests outstanding immediately prior to the Effective Date. “Exchange Shares” means the number of shares of GC Common Stock obtained by dividing (a) $10,000,000 by (b) the 10-day volume weighted average price per share (“VWAP”) calculated immediately before the date that a reverse stock split of GC Common Stock became effective on OTCQB, July 30, 2020. In addition, if PERA meets certain yearly targeted gross revenues for each of year one, two, and three following the Closing, the PERA owners may earn a cumulative total of up to $5,000,000 of shares of GC Common Stock (the “Earn-out Shares”) to be determined using the applicable 10-day VWAP stock price of the Company’s common stock preceding each earn-out period calculation date as set forth in the Exchange Agreement in connection with all of the three years, subject to certain catch up provisions if such yearly period targets are not met in the applicable period. At the Closing the Company also entered into a registration rights agreement (the “Registration Rights Agreement”) with the PERA Members to register the GC Common Stock to be issued in connection with the Exchange. Pursuant to the Registration Rights Agreement, the Company has granted certain demand and piggy-back registration rights whereby the Company will register the resale of the GC Common Stock issued in the Exchange. The PERA Members include certain limited liability companies owned by (i) Terry Kennedy, the CEO of the Company, (ii) Jonathan Bonnette, the CTO of the Company and the CEO of Bombshell (iii) Joel Bonnette, the President of Bombshell and brother of Jonathan Bonnette, and (iv) Carl Sanko, a director and Secretary of the Company, and (v) Jared Bonnette, brother of Jonathan Bonnette. On September 4, 2020 the Company issued 17,104 shares of unregistered, restricted common stock as compensation for services for the three month period ended August 31, 2020. The shares were valued at the closing price of the Company’s Common Stock as traded on the OTCMarkets on the date of the board resolution approving the issuance of the shares. On September 25, 2020 the Company and Encompass More Group Inc. (the “Borrower”) entered into an addendum to the July 22, 2019 Commercial Loan Agreement (the “Addendum”) in order to modify certain of the terms and conditions. Under the Addendum, the Borrower shall enter into a new promissory note in the principal amount of $72,000, with any unpaid interest due and payable at June 30, 2020 to accrue and become due and payable on October 1, 2021. Further under the terms of the promissory note the Borrower shall make twelve (12) installment payments of $6,000 commencing November 1, 2020, until the principal balance of the loan is repaid in full, at which time all accrued and unpaid interest shall come due and payable. Interest on the promissory note shall continue to accrue at a rate of Five (5%) per annum. Concurrent with the execution of the Addendum, the Borrower made a lump sum payment of $16,510 to reduce the principal of the original $100,000 loan to $72,000. On September 30, 2020 the Board of Directors appointed Terry Kennedy, CEO, and Eric Tarno, CEO of recently acquired subsidiary, PERA LLC, to the Company’s Board of Directors effective October 1, 2020. On October 1, 2020 the Company issued 50,000 unregistered, restricted shares of the Company’s common stock to the Company’s CEO, Terry Kennedy, concurrent with approving an extension to his executive compensation contract, as compensation for the three-month period commencing October 1, 2020. The shares were valued at the closing price of the Company’s Common Stock as traded on the OTCMarkets on the date of the board resolution approving the issuance of the shares. On October 1, 2020 the Company issued a total of 106,870 unregistered, restricted common shares to officers and directors as part of their respective executive and/or board compensation package. The Company valued the issuances at the closing price of the Company’s stock as traded on the OTCMarket on the date of the board resolution approving the issuance of the shares. Subsequent to June 30, 2020 certain officers/directors and entities controlled by officers and directors have advanced $75,000 for ongoing operating expenses.

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jun. 30, 2020
Policy Text Block [Abstract]
Basis of Presentation:	Basis of Presentation The accompanying consolidated financial statements have been prepared by the Company in accordance with accounting principles generally accepted in the United States ("GAAP"), and pursuant to the rules and regulations of the Securities and Exchange Commission (the "SEC").
Consolidation	Consolidation These condensed consolidated financial statements include the accounts of Grow Capital, Inc. and its wholly owned subsidiaries, WCS (up until disposal in September 2019), Bombshell Technologies Inc. and Resort at Lake Selmac, Inc, as of June 30, 2020. All significant intercompany accounting transactions have been eliminated as a result of consolidation. In addition to consolidation for the fiscal year ended June 30, 2019 financial results are “combined” with respect to the operations of Bombshell Technologies, Inc. under the requirements of ASC 850-50-45, which results impact the statements of operations and statements of cash flows to include operations of Bombshell Technologies Inc. as though it had been acquired on inception.
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. Significant items subject to estimates and assumptions include our allowance for doubtful accounts and useful lives of our fixed assets related to Lake Selmac. Actual results could differ from those estimates.
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 June 30, 2020 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. At June 30, 2020, the allowance for doubtful accounts totaled approximately $35,350.
Lease Receivables and deferred rent	Lease Receivables and deferred rent 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.
Leases	Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2016-02 – Topic 842 Leases. The Company has elected to apply the short-term scope exception for leases with terms of 12 months or less at the inception of the lease and will continue to recognize rent expense on a straight-line basis. As a result of the adoption, on July 1, 2019, the Company recognized a lease liability of approximately $291,753, which represented the present value of the remaining minimum lease payments using an estimated incremental borrowing rate of 6.75%. As of July 1, 2019, the Company recognized a right-to-use asset of approximately $289,089 million. Lease expense did not change materially as a result of the adoption of ASU 2016-02.
Intangible Assets	Intangible Assets The Company’s intangible assets consist of intellectual property with minimal value. 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 6).
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 were no issuance grants outstanding with a performance term longer than one year at June 30, 2020 and June 30, 2019. Prepaid expenses for the fiscal year ended June 30, 2020 and fiscal year ended June 30, 2019 include unamortized costs of issuance grants under employment and consulting contracts totaling $0 and $1,380,459, respectively.
Revenue Recognition	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 and implementation 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 credited 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 deferredusing the percentage-of-completion method. Campground space rentals and concession sales Revenues from our campsite operations from the sales of concession items, equipment rentals or campsite locations are recoded on the cash basis due to the nature of collection of campsite fees and concession items, which occur daily as the site is rented and sundry items are purchased.
Fair Value of Financial Instruments:	Fair Value of Financial Instruments The Company follows the fair value measurement rules, which provides guidance on the use of fair value in accounting and disclosure for assets and liabilities when such accounting and disclosure is called for by other accounting literature. These rules establish a fair value hierarchy for inputs to be used to measure fair value of financial assets and liabilities. This hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three levels: Level 1 (highest priority), Level 2, and Level 3 (lowest priority). Level 1—Unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the balance sheet date. Level 2—Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (i.e., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs). Level 3—Inputs are unobservable and reflect the Company’s assumptions as to what market participants would use in pricing the asset or liability. The Company develops these inputs based on the best information available. The carrying amount of receivables and accounts payable and accrued expenses approximates fair value due to the short-term nature of those instruments. The estimated fair values for financial instruments are determined at discrete points in time based on relevant market information. These estimates involve uncertainties and cannot be determined with precision. The carrying amounts of lease receivables, accounts payable, and accrued liabilities approximate fair value given their short-term nature or effective interest rates, which constitutes level three inputs.
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, 2020 and 2019, 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. There were no potential shares outstanding as of June 30, 2020 and 25,000 potential shares outstanding as of June 30, 2019.
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 Fair Value Measurements (“ASU 2018-03”). In August 2018, the FASB issued ASU 2018-13, “Fair Value Measurement (Topic 820) Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement.” The amendments in the standard apply to all entities that are required, under existing GAAP, to make disclosures about recurring or nonrecurring fair value measurements. ASU 2018-13 removes, modifies, and adds certain disclosure requirements in ASC 820, Fair Value Measurement. The standard is effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. The amendments on changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented in the initial fiscal year of adoption. All other amendments should be applied retrospectively to all periods presented upon their effective date. Early adoption is permitted upon issuance of ASU 2018-13. An entity is permitted to early adopt any removed or modified disclosures upon issuance of ASU 2018-13 and delay adoption of the additional disclosures Financial Instruments – Credit Losses (“ASU 2016-13”). The standard was originally effective for interim and annual reporting periods beginning after December 15, 2019 and early adoption is permitted for interim and annual reporting periods beginning after December 15, 2018. However, in November 2019, the Financial Accounting Standard Board (FASB) issued ASU 2019-10, Financial Instruments—Credit Losses, (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) — Effective Dates ASU 2019-10

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Jun. 30, 2020
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

Note 3 - Prepaid expenses (Tabl

Note 3 - Prepaid expenses (Tables)	12 Months Ended
	Jun. 30, 2020
Notes to Financial Statements
Schesule of Prepaid expenses	Prepaid expenses at June 30, 2020 and 2019 consist of the following: June 30, 2020 June 30, 2019 Professional fees $ 50,000 $ 50,000 Share based compensation — 1,380,459 Insurance 2,771 3,150 Other expenses 15,954 1,612 Total $ 68,725 $ 1,435,221

Note 4 - Merger (Tables)

Note 4 - Merger (Tables)	12 Months Ended
	Jun. 30, 2020
Business Combinations [Abstract]
Schedule of assets acquired and liabilities assumed	The following table provides information as of June 30, 2019 of the assets acquired and the liabilities assumed in the merger: Assets Cash $ 43,975 Accounts receivable 36,079 Accounts receivable, related parties 290,230 Intangibles and other assets 200 Total Assets $ 370,484 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 Deferred income tax liabilities 31,800 Total liabilities 294,082 Net Assets $ 76,402 Consideration: 5,533,773 shares 5,534 Additional paid in capital $ 70,868

Note 5 - Assets Held for Sale (

Note 5 - Assets Held for Sale (Tables)	12 Months Ended
	Jun. 30, 2020
Disclosure Text Block [Abstract]
Schedule of Discounted Operations	(1) Discontinued Operation: (a) The Results of the Discounted Operations are as follows: Fiscal Year Ended June 30, 2020 2019 Net revenues $ 14,400 $ 88,466 Operating expenses General and administrative 7,964 44,360 Depreciation, amortization and impairment 6,990 27,960 Total operating expenses 14,954 72,320 Income (Loss) from operations (554) 16,146 Gain (loss) on sale 553,406 (5,412) Interest expense - (13,129) Income (loss) from discontinued operations $ 552,852 $ (2,395)
Assets and liabilities disposed	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 140,067 Total Liabilities 507,434 Net Assets $ 353,953 Consideration: Purchaser return 454,694 shares of common stock, FMV at $2.00 $ 909,389 Payment on certain items during closing (2,030) Total consideration $ 907,359 Gain on sale of WCS $ 553,406
Schedule of assets and liabilities held for sale	Groups of assets and liabilities held for sale as of June 30, 2020 and June 30, 2019 June 30, June 30, 2020 2019 ASSETS: Lease receivable $ - $ 26,403 Prepaid expenses - 10,024 Property, plant and equipment, net - 816,271 Other assets - 6,150 TOTAL ASSETS $ - $ 858,848 LIABILITIES: Accounts payable and accrued liabilities $ - $ 367,367 Other liabilities - 140,205 TOTAL LIABILITIES - 507,572 NET ASSETS $ - $ 351,276

Note 6 - Promissory Note Paya_2

Note 6 - Promissory Note Payable (Tables)	12 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Schedule of Promissory note	Promissory note related to Resort at Lake Selmac as below: June 30, 2020 June 30, 2019 Note payable, Resort at Lake Selmac $ 596,308 $ 605,359
Schedule of future aggregate principal payments	As of June 30, 2020, the approximate future aggregate principal payments in respect of our current obligations were as follows: 2021 12,782 2022 583,526 $ 596,308

Note 7 - Property and Equipme_2

Note 7 - Property and Equipment, Net (Tables)	12 Months Ended
	Jun. 30, 2020
Table Text Block Supplement [Abstract]
Schedule of Property and Improvements	Property and improvements consisted of the following as of June 30, 2020 and June 30, 2019: June 30, 2020 June 30, 2019 Lake Selmac Property $ 768,782 $ 768,782 Leaseholder improvement 67,644 67,644 Furniture, Fixtures and Equipment 32,964 25,892 869,390 862,318 Less: accumulated depreciation and impairment (26,415) (4,719) $ 842,975 $ 857,599

Note 9 - Accrued Liabilities (T

Note 9 - Accrued Liabilities (Table)	12 Months Ended
	Jun. 30, 2020
Payables and Accruals [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities at June 30, 2020 and 2019 consist of the following: June 30, 2020 June 30, 2019 Accrued salaries and wages $ 23,749 $ 52,857 Accrued interest on mortgage 21,431 21,431 Accrued expenses 127,498 156,467 $ 172,678 $ 230,755

Note 10 - Capital Stock (Tables

Note 10 - Capital Stock (Tables)	12 Months Ended
	Jun. 30, 2020
Disclosure Text Block [Abstract]
Schedule of Assumptions Used to Estimate the Fair Values of Stock Options Granted	A summary of the change in stock purchase options outstanding for the fiscal years ended June 30, 2020 and 2019 is as follows: Weighted Remaining Average Contractual Options Exercise Grant Date Life Outstanding Price Fair Value (Years) Balance – June 30, 2018 25,000 $8.00 $10.40 2.83 Options issued - - - - Options expired - - - - Options exercised - - - - Balance – June 30, 2019 25,000 $8.00 $10.40 1.83 Options issued Options expired (25,000) $8.00 $10.40 - Options exercised Balance – June 30, 2020 - - - -

Note 11 - Related Party Trans_2

Note 11 - Related Party Transactions (Tables)	12 Months Ended
	Jun. 30, 2020
Disclosure Text Block [Abstract]
Summary of revenue from related parties	The following table summarizes the revenue from the Company’s related parties: Fiscal Year Ended June 30, 2020 June 20, 2019 Appreciation Financial LLC (1) $ 832,646 $ 359,557 Public Employee Retirement Assistance (1) 327,898 52,780 Superior Performers Inc. (1) 847,981 356,156 Others 42,830 19,426 Grand Total $ 2,051,355 $ 787,919 (1) The Company had a significant concentration of revenue from these four customers totaling 90% and 94% of gross related party revenues during the fiscal year ended June 30, 2020 and 2019, respectively. Related entities are controlled by over 5% shareholders of the Company and/or officer/directors of the Company.
Summary of accounts receivable from related parties	The following table summarizes the accounts receivable from the Company’s related parties: June 30, 2020 Appreciation Financial, LLC (1) $ 140,289 Public Employee Retirement Assistance 49,737 Superior Performers Inc (1) 58,061 Other 970 Total $ 249,057 (1) The Company had a significant concentration of accounts receivable from these three customers totaling 99% as at June 30, 2020. Related entities are controlled by over 5% shareholders of the Company and/or officer/directors of the Company.
Summary of costs of sales from related parties	The following table summarizes the Costs of Sales – related parties: Fiscal Year Ended June 30, 2020 2019 Trendsic Corporation Inc. (1)(2) 178,799 252,455 Ambiguous Holdings LLC (1)(2) 7,555 42,158 Total 186,354 294,613 (1) The Company had a significant concentration of total costs of goods sold from these two related party vendors totaling 100% of related party costs of goods sold in the fiscal years ended June 30, 2020 and 2019, respectively. (2) Related entities are controlled by over 5% shareholders of the Company and/or officer/directors of the Company.
Summary General and administrative related parties	The following table summarizes expense related to commission fees included as General and administrative – related parties: Fiscal Year ended June 30, 2020 2019 Zeake, LLC (1) $ 223,957 $ 82,470 (1) Related entities are controlled by over 5% shareholders of the Company and/or officer/directors of the Company.
Summary of accounts payable to related parties	The following table summarizes accounts payable to the Company’s related parties: June 30, 2020 Trendsic Corporation Inc. (1) $ 61,948 Zeake, LLC (1) 78,515 $ 140,463 (1) Related entities are controlled by over 5% shareholders of the Company and/or officer/directors of the Company.

Note 12 - Operating Leases (Tab

Note 12 - Operating Leases (Tables)	12 Months Ended
	Jun. 30, 2020
Disclosure Text Block [Abstract]
Schedule of future aggregate minimum lease payments	Future minimum lease payments in respect of the above under non-cancellable leases as of June 30, 2020 as presented in accordance with ASC 842 were as follows: 2020 $ 32,807 2021 66,457 2022 67,622 2023 41,906 2024 43,190 Remaining periods 185,488 Total future minimum lease payments 437,470 Less: imputed interest (97,849) Total 339,621 Current portion of operating lease 45,957 Long term of operating lease $ 293,664

Note 13 - Segment Reporting (Ta

Note 13 - Segment Reporting (Tables)	12 Months Ended
	Jun. 30, 2020
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The costs associated with management overhead for Grow Capital are dedicated to our key operating segment in the FinTech industry, Bombshell Technologies, and all corporate overhead has been included in this segment disclosure as a result. As of June 30, 2020 Assets by segment Bombshell Technologies and corporate * $ 1,129,266 Resort at Lake Selmac 783,992 Total assets $ 1,913,258 *Includes assets held for sale Fiscal year ended June 30, 2020 and 2019: Fiscal Year Ended June 30, 2020 2019 Revenues by segment: Bombshell Technologies and corporate $ 2,239,285 $ 814,928 Resort at Lake Selmac 129,219 250,285 Revenues $ 2,368,504 $ 1,065,213 Segment profit (loss) Bombshell Technologies and corporate $ (2,870,722) $ (2,164,096) Resort at Lake Selmac 776 (114,940) Total segment profit (2,869,946) (2,279,036)

Note 14 - Income Taxes (Tables)

Note 14 - Income Taxes (Tables)	12 Months Ended
	Jun. 30, 2020
Table Text Block Supplement [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The income tax expense (benefit) consisted of the following for the fiscal year ended June 30, 2020 and 2019: June 30, 2020 June 30, 2019 Total current $ - $ - Total deferred - - $ - $ - Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes.
Schedule of Effective Income Tax Rate Reconciliation	The following is a reconciliation of the expected statutory federal income tax and state income tax provisions to the actual income tax benefit for the fiscal year ended June 30, 2020 and 2019: June 30, 2020 June 30, 2019 Expected benefit at federal statutory rate $ 658,000 649,000 Non-deductible expenses (581,000) (360,000) Change in valuation allowance (including the effect from change in tax rates) (77,000) (289,000) $ - $ -
Schedule of Deferred Tax Assets	Significant components of the Company’s deferred tax assets and liabilities were as follows for the fiscal year ended June 30, 2020 and 2019: June 30, 2020 June 30, 2019 Deferred tax assets: Net operating loss carryforwards $ 2,369,000 $ 2,127,900 Deferred payroll - 81,200 Impairments - 82,900 Other - - Total deferred tax assets 2,369,000 2,292,000 Deferred tax liabilities Deferred revenue (31,800) - Total deferred tax liabilities (31,800) - Net deferred tax assets 2,337,200 2,292,000 Less valuation allowance (2,369,000) (2,292,000) Net deferred tax assets (liabilities) $ (31,800) $ -

Note 1 - Organization and Des_2

Note 1 - Organization and Description of Business (Details) - USD ($)	May 13, 2020	Jul. 29, 2020	Jun. 30, 2020	Jun. 30, 2019	Aug. 29, 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	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
Common Stock, par or stated value			$ 0.001	$ 0.001			$ 0.001
Preferred Stock, par or stated value			$ 0.001	$ 0.001			$ 0.001
Reverse stock split	Reverse split on the outstanding shares of the Company’s common stock on a one-for-20 basis	Reverse split on the outstanding shares of the Company’s common stock on a one-for-20 basis
Net income (loss)			$ 2,346,753	$ 2,328,696
Working capital defcit			(269,576)
Cash on hand			246,761	483,430		$ 13,891
Gross Profit			1,100,800	$ 503,420
Bombshell Technologies
Gross Profit			$ 1,100,000
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 ($)	Jun. 30, 2020	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)	Jun. 30, 2020USD ($)
Text Block [Abstract]
Allowance For Doubtful Accounts	$ 35,350

Note 2 - Summary of Significa_6

Note 2 - Summary of Significant Accounting Policies : Leases (Details) - USD ($)	Jun. 30, 2020	Jul. 02, 2019
Disclosure Text Block [Abstract]
Operating Lease, Liability	$ 339,621	$ 291,753
Estimated incremental borrowing rate		6.75%
Operating Lease, Right-of-Use Asset		$ 289,089

Note 2 - Summary of Significa_7

Note 2 - Summary of Significant Accounting Policies: Investment (Details)	12 Months Ended
	Jun. 30, 2020
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_8

Note 2 - Summary of Significant Accounting Policies : Share-based compensation (Details) - USD ($)	Jun. 30, 2020	Jun. 30, 2019
Disclosure Text Block [Abstract]
Unamortized costs of issuance grants	$ 0	$ 1,380,459

Note 2 - Summary of Significa_9

Note 2 - Summary of Significant Accounting Policies: Net (loss) income per share (Details) - shares	12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Text Block [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	25,000

Note 3 - Prepaid expenses _ Sch

Note 3 - Prepaid expenses : Schesule of Prepaid expenses (Details) - USD ($)	Jun. 30, 2020	Jun. 30, 2019
Total Prepaid expenses	$ 68,725	$ 1,435,221
Professional fees [Member]
Total Prepaid expenses	50,000	50,000
Share based compensation [Member]
Total Prepaid expenses	0	1,380,459
Insurance [Member]
Total Prepaid expenses	2,771	3,150
Other Expense [Member]
Total Prepaid expenses	$ 15,954	$ 1,612

Note 4 - Merger (Details)

Note 4 - Merger (Details)	1 Months Ended
	Jul. 23, 2019shares
Number of common stock aquisition	612,820
Consideration Shares
Number of common stock aquisition	5,533,773
Closing Shares
Number of common stock aquisition	1,650,000
Secondary Shares
Number of common stock aquisition	3,883,773
Earn-out Shares
Number of common stock aquisition	1,838,461

Note 4 - Merger _ Assets acquir

Note 4 - Merger : Assets acquired and liabilities assumed (Details)	12 Months Ended
	Jun. 30, 2019USD ($)
Assets
Cash	$ 43,975
Accounts receivable	36,079
Accounts receivable, related parties	290,230
Intangibles and other assets	200
Total Assets	370,484
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
Deferred income tax liabilities	31,800
Total liabilities	294,082
Net Assets	76,402
Consideration: 5,533,773 shares	5,534
Additional paid in capital	$ 70,868

Note 5 - Assets Held for Sale_2

Note 5 - Assets Held for Sale (Details) - USD ($)	1 Months Ended				12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2017	Apr. 30, 2016	Jun. 30, 2020	Jun. 30, 2019
Payments to Acquire Property, Plant, and Equipment					$ 0	$ 13,232
Membership Interest Purchase Agreement [Member] | Zallen Trust [Member]
Purchase price	$ 782,450
Puechase price description	The Zallen Trust paid the purchase price by transferring to the Company 434,694 shares of the Company’s Common Stock, valued at $2.00 per share. The Purchase Agreement also provided that Mr. Zallen transfer to the Company an additional 20,000 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
Gain on sale	$ 61,000
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

Note 5 - Assets Held for Sale _

Note 5 - Assets Held for Sale : Discounted Operations of Smoke on the water and WCS (Details) - USD ($)	12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Net revenues	$ 2,368,504	$ 1,065,213
Operating expenses
General and administrative	2,499,094	1,828,643
Depreciation, amortization and impairment	14,624	121,345
Total operating expenses	3,970,746	2,782,456
Income (Loss) from operations	(2,869,946)	(2,279,036)
Interest expense	(35,963)	(47,265)
Income (loss) from discontinued operations	552,852	(2,395)
Discontinued Operations [Member]
Net revenues	14,400	88,466
Operating expenses
General and administrative	7,964	44,360
Depreciation, amortization and impairment	6,990	27,960
Total operating expenses	14,954	72,320
Income (Loss) from operations	(554)	16,146
Gain (loss) on sale	553,406	(5,412)
Interest expense	0	(13,129)
Income (loss) from discontinued operations	$ 552,852	$ (2,395)

Note 5 - Assets Held for Sale_3

Note 5 - Assets Held for Sale : Groups of assets and liabilities held for sale of Smoke on the water and WCS (Details) - USD ($)	3 Months Ended
	Sep. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Assets:
Prepaid expenses		$ 68,725	$ 1,435,221
Property, plant and equipment, net		842,975	857,599
Total Assets		1,913,258	3,813,722
Liabilities:
Total Liabilities		1,921,303	1,781,342
Net Assets			76,402
Smoke on the water and WCS [Member]
Assets:
Lease receivable	$ 40,804	0	26,403
Prepaid expenses	5,152	0	10,024
Property, plant and equipment, net	809,281	0	816,271
Other assets	6,150	0	6,150
Total Assets	861,387	0	858,848
Liabilities:
Accounts payable and accrued liabilities	367,367	0	367,367
Other liabilities	140,067	0	140,205
Total Liabilities	507,434	0	507,572
Net Assets	353,953	$ 0	$ 351,276
Consideration:
Purchaser return : 454,694 shares	909,389
Payment on certain items during closing	(2,030)
Total consideration	907,359
Gain on sale of WCS	$ 553,406

Note 6 - Promissory Note Paya_3

Note 6 - Promissory Note Payable (Details) - USD ($)	Sep. 04, 2019	Mar. 31, 2017	Jun. 30, 2020	Jun. 30, 2019
Smoke on the Water [Member]
Offering price	$ 850,000
Impairment change			$ 112,000
Promissory Note Payable
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			596,308	$ 605,359
Principal payment of mortgage			9,051
Interests payment of mortgage			$ 35,963

Note 6 - Promissory Note Paya_4

Note 6 - Promissory Note Payable : Promissory note related to Resort at Lake Selmac (Details) - USD ($)	Jun. 30, 2020	Jun. 30, 2019
Note payable	$ 596,308
Resort at Lake Selmac
Note payable	$ 596,308	$ 605,359

Note 6 - Promissory Note Paya_5

Note 6 - Promissory Note Payable : Aggregate principal payments (Details)	Jun. 30, 2020USD ($)
Disclosure Text Block [Abstract]
2021	$ 12,782
2022	583,526
Note payable	$ 596,308

Note 7 - Property and Equipme_3

Note 7 - Property and Equipment, Net (Details) - USD ($)	12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Text Block [Abstract]
Depreciation expense	$ 14,624	$ 9,345
Impairment charge		$ 112,000

Note 7 - Property and Equipme_4

Note 7 - Property and Equipment, Net: Property and Improvements (Details) - USD ($)	Jun. 30, 2020	Jun. 30, 2019
Text Block [Abstract]
Lake Selmac Property	$ 768,782	$ 768,782
Leaseholder improvement	67,644	67,644
Furniture, Fixtures and Equipment	32,964	25,892
Property, Plant and Equipment, Gross	869,390	862,318
Less: accumulated depreciation and impairment	(26,415)	(4,719)
Property, Plant and Equipment, Net	$ 842,975	$ 857,599

Note 8 - Promissory Note Rece_2

Note 8 - Promissory Note Receivable (Details) - USD ($)	Jul. 08, 2019	Jun. 30, 2020	Jun. 30, 2019
Periodic payment		$ 16,000
Interest income		6,304
Note receivable		$ 88,510	$ 0
Loan Agreement | Promissory note
Loan	$ 100,000
Rate of interest	5.00%
Periodic payment	$ 2,000

Note 9 - Accrued Liabilities (D

Note 9 - Accrued Liabilities (Details) - USD ($)	Jun. 30, 2020	Jun. 30, 2019
Payables and Accruals [Abstract]
Accrued salaries and wages	$ 23,749	$ 52,857
Accrued interest on mortgage	21,431	21,431
Accrued expenses	127,498	156,467
Accrued Liabilities	$ 172,678	$ 230,755

Note 10 - Capital Stock (Detail

Note 10 - Capital Stock (Details) - USD ($)	May 13, 2020	Sep. 30, 2020	Jul. 29, 2020	Jul. 23, 2019	Jun. 30, 2020	Jun. 30, 2019	Aug. 29, 2019	Jun. 22, 2018	Jun. 30, 2015
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
Reverse stock split	Reverse split on the outstanding shares of the Company’s common stock on a one-for-20 basis		Reverse split on the outstanding shares of the Company’s common stock on a one-for-20 basis
Shares issued for acquisition				612,820
Proceeds from private placements					$ 355,000	$ 1,765,000
Proceeds from subscription receivable					$ 150,000
Stock issued upon settlement of certain liabilities					88,129	57,434
Liability settlement					$ 106,433	$ 79,894
Stock based compensation					2,058,341	$ 1,484,059
Stock Retired During Period, Value					(909,389)
Prepaid stock-based compensation					1,380,459
Unpaid and issuable shares						46,875
Unpaid and issuable shares, value						$ 150,000
Stock Issued During Period, Value, Issued for Services						767,046
Interest expense						6,612
Stock based compensation					$ 28,593	$ 10,099
Options unvested					0	0
Options outstanding intrinsic value					$ 0	$ 0
Options terminated					25,000
Series A Convertible Preferred Stock
Preferred Stock, Shares Authorized									5,000,000
Preferred Stock, Par or Stated Value Per Share									$ 0.001
Unregistered Restricted Stock [Member]
Shares issued for acquisition					5,533,773
Stock issued for private placement, shares					318,889	1,292,714
Proceeds from private placements						$ 1,915,000
Private placements | Minimum
Share price						$ 1.20
Private placements | Maximum
Share price						$ 2
Officers And Directors
Stock issued for share based compensation					573,972	146,065
Prepaid Expense						$ 1,268,649
Stock based compensation					$ 649,289	$ 313,723
Stock Issued During Period, Shares, Issued for Services						416,569
WCS Enterprises, LLC
Number of common stock retired		454,694
Stock Retired During Period, Value		$ 869,389
Offset lease receivable		$ 40,000
Secretary
Stock Issued During Period, Shares, Issued for Services					50,000
Stock Issued During Period, Value, Issued for Services					$ 115,000
CEO and President
Stock issued for share based compensation						150,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights						Of the Common Stock issued, 75,000 vested at grant and the remaining 75,000 shares of Common Stock vested 180 days after the signing of the employment agreement in July 2018
Shares Issued, Price Per Share						$ 0.12
Prepaid Expense						$ 390,000
Stock based compensation						390,000
Consultant
Prepaid Expense						767,046
Stock based compensation						$ 459,859
Stock Issued During Period, Shares, Issued for Services						214,156
2015 Equity Incentive Plan
Granted options to purchase					100,000
Term					10 years
Option exercised					75,000
Option Vested					25,000
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 100,000 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 10 - Capital Stock_ Schedu

Note 10 - Capital Stock: Schedule of Share-based Compensation, Stock Options, Activity (Details) - $ / shares	12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Text Block [Abstract]
Outstanding, Beginning Balance	25,000	25,000
Outstanding, Beginning Balance, Weighted Average Exercise Price	$ 8	$ 8
Outstanding, Beginning Balance, Weighted Average Grant Date Fair Value	$ 10.40	$ 10.40
Options issued	0	0
Options issued, Weighted Average Exercise Price	$ 0	$ 0
Options issued, Weighted Average Grant Date Fair Value	$ 0	$ 0
Options expired	(25,000)	0
Options expired, Weighted Average Exercise Price	$ 8	$ 0
Options expired, Weighted Average Grant Date Fair Value	10.40	0
Exercised, Weighted Average Exercise Price	0	0
Options Exercised, Weighted Average Grant Date Fair Value	$ 0	$ 0
Outstanding, Ending Balance	0	25,000
Outstanding, Ending Balance, Weighted Average Exercise Price	$ .00	$ 8
Outstanding, Ending Balance, Weighted Average Grant Date Fair Value	$ .00	$ 10.40
Outstanding, Weighted Average Remaining Term in Years	1 year 9 months 29 days	2 years 9 months 29 days

Note 11 - Related Party Trans_3

Note 11 - Related Party Transactions (Details)	May 15, 2020USD ($)shares	Feb. 12, 2020shares	May 15, 2019USD ($)Integer$ / sharesshares	Jul. 31, 2018USD ($)shares	Apr. 29, 2019USD ($)shares	Jan. 29, 2019USD ($)shares	Sep. 30, 2020shares	Jun. 30, 2020USD ($)ft²$ / sharesshares	Jun. 30, 2020USD ($)ft²$ / sharesshares	Jun. 30, 2019USD ($)shares
Revenues from related party									$ 2,051,355	$ 787,919
Due from related party								$ 0	0	16,854
Prepaid compensation								$ 1,380,459	1,380,459
Rent payment									25,074	2,676
Sublease rent charged									$ 36,568	13,380
Stock Issued During Period, Value, Issued for Services										767,046
Trading days | Integer			30
Fees			$ 1,511,034
Stock Issued During Period, Shares, Restricted Stock | shares									305,000
Stock Issued During Period, Value, Restricted Stock									$ 305,000
Building
Area of Real Estate Property | ft²								15,000	15,000
Discontinued Operations [Member]
Revenues from related party									$ 14,400	43,200
Terry Kennedy [Member] | Unregistered Restricted Stock [Member]
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures | shares				98,541
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures				$ 100,000
Unregistered common shares description				Unregistered shares of Common Stock valued at $2 per share for the first $50,000 on July 1, 2018 and at $0.68 for the second $50,000 payable on January 1, 2019
Shares payable								$ 394,161	394,161
Terry Kennedy [Member] | Subsequent Event [Member]
Additional unregistered restricted shares issued | shares							50,000
Bombshell Software
Advances								$ 0	$ 0	$ 66,195
Consultant
Stock issued during period for compensation payable | shares						50,000
Compensation payable						$ 63,000
Stock Issued During Period, Shares, Issued for Services | shares										214,156
Secretary
Stock Issued During Period, Shares, Issued for Services | shares									50,000
Stock Issued During Period, Value, Issued for Services									$ 115,000
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								$ 1.60	$ 1.60
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures | shares									150,000
Prepaid compensation								$ 390,000	$ 390,000
Board of Directors and Chairman
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures | shares					5,443
Compensation for service					$ 10,000
Chief financial officer
Salary and Wage, Officer, Excluding Cost of Good and Service Sold									$ 2,500
Fee Agreements
Stock Issued During Period, Shares, Issued for Services | shares	245,834
Stock Issued During Period, Value, Issued for Services	$ 208,417
Fee Agreements | Carl Sanko
Fixed fees description	Mr. Sanko received a fixed fee of $270,000 for his services as Secretary of the Company and foroutside business management and consulting services, of which 1/3 or $90,000 was immediately payable by way of an upfront payment of 112,500 unregistered, restricted shares of Common Stock valued at $95,400and deemed to cover the three-month period fromMay 15, 2020 to August 15, 2020; The balance of Mr. Sanko’s compensation of $180,000 will vest monthly but be paid in shares of Common Stock in quarterly in installments of $60,000 within 10 days following each of the three-month periods ending of November 15, 2020, February 15, 2021, and May 15, 2021.
Fee Agreements | Jonathan Bonnette
Fixed fees description	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 of which 1/3, or $106,667 was immediately payable. by way of anupfront payment of $133,333 unregistered, restricted shares of Common Stock valued at $113,017 and deemed to cover the three-month period from May 15, 2020 to August 15, 2020.The balance of Mr. Bonnette’s compensation of $213,333 will vest monthly but be paid in shares of Common Stock quarterly in installments of $71,111 within 10 days following each of thethree-month periods ending of November 15, 2020, February 15, 2021, and May 15, 2021.
Fee Agreements | Consultant
Shares Issued, Price Per Share | $ / shares			$ 1.5516
Stock Issued During Period, Shares, Issued for Services | shares			103,115
Stock Issued During Period, Value, Issued for Services			$ 160,000
Fee Agreements | Secretary
Stock Issued During Period, Shares, Issued for Services | shares			135,339
Stock Issued During Period, Value, Issued for Services			$ 210,000
Fee Agreements | Chief Executive Officer
Stock Issued During Period, Shares, Issued for Services | shares			206,230
Stock Issued During Period, Value, Issued for Services			$ 320,000
Compensation Agreement | Terry Kennedy [Member]
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures | shares								50,000
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures								$ 44,040
Consulting Agreement | Trevor Hall [Member]
Restricted common stock issued for consulting fees | shares		60,000

Note 11 - Related Party Trans_4

Note 11 - Related Party Transactions: Revenue from related parties (Details) - USD ($)		12 Months Ended
		Jun. 30, 2020	Jun. 30, 2019
Revenues from related party		$ 2,051,355	$ 787,919
Appreciation Financial
Revenues from related party	[1]	832,646	359,557
Public Employee Retirement Assistance
Revenues from related party	[1]	327,898	52,780
Superior Performers
Revenues from related party	[1]	847,981	356,156
Others
Revenues from related party		$ 42,830	$ 19,426
[1]	The Company had a significant concentration of revenue from these four customers totaling 90% and 94% of gross related party revenues during the fiscal year ended June 30, 2020 and 2019, respectively. Related entities are controlled by over 5% shareholders of the Company and/or officer/directors of the Company.

Note 11 - Related Party Trans_5

Note 11 - Related Party Transactions: Accounts receivable from related parties (Details)	Jun. 30, 2020USD ($)
Accounts receivable from related parties	$ 249,057
Appreciation Financial
Accounts receivable from related parties	140,289	[1]
Public Employee Retirement Assistance
Accounts receivable from related parties	49,737
Superior Performers
Accounts receivable from related parties	58,061	[1]
Other
Accounts receivable from related parties	$ 970
[1]	The Company had a significant concentration of accounts receivable from these three customers totaling 99% as at June 30, 2020. Related entities are controlled by over 5% shareholders of the Company and/or officer/directors of the Company.

Note 11 - Related Party Trans_6

Note 11 - Related Party Transactions: Costs of sales from related parties (Details) - USD ($)		12 Months Ended
		Jun. 30, 2020	Jun. 30, 2019
Cost of sale, related parties		$ 186,354	$ 294,613
Trendsic Corporation
Cost of sale, related parties	[1],[2]	178,799	252,455
Ambiguous Holdings
Cost of sale, related parties	[1],[2]	$ 7,555	$ 42,158
[1]	Related entities are controlled by over 5% shareholders of the Company and/or officer/directors of the Company.
[2]	The Company had a significant concentration of total costs of goods sold from these two related party vendors totaling 100% of related party costs of goods sold in the fiscal years ended June 30, 2020 and 2019, respectively.

Note 11 - Related Party Trans_7

Note 11 - Related Party Transactions: General and administrative related parties (Details) - USD ($)		12 Months Ended
		Jun. 30, 2020	Jun. 30, 2019
General and administrative - related parties		$ 223,957	$ 82,470
Zeake
General and administrative - related parties	[1]	$ 223,957	$ 82,470
[1]	Related entities are controlled by over 5% shareholders of the Company and/or officer/directors of the Company.

Note 11 - Related Party Trans_8

Note 11 - Related Party Transactions: Accounts payable to related parties (Details)	Jun. 30, 2020USD ($)
Accounts payable to related parties	$ 140,463
Trendsic Corporation
Accounts payable to related parties	61,948	[1]
Zeake
Accounts payable to related parties	$ 78,515	[1]
[1]	Related entities are controlled by over 5% shareholders of the Company and/or officer/directors of the Company.

Note 12 - Leases (Details)

Note 12 - Leases (Details) - USD ($)	12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Monthly lease payment	$ 25,074	$ 2,676
Lease term	3 years
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.
Monthly lease payment	$ 2,250

Note 12 - Leases _ Schedule of

Note 12 - Leases : Schedule of future aggregate minimum lease payments (Details) - USD ($)	Jun. 30, 2020	Jul. 02, 2019	Jun. 30, 2019
Disclosure Text Block [Abstract]
2020	$ 32,807
2021	66,457
2022	67,622
2023	41,906
2024	43,190
Remaining periods	185,488
Total future minimum lease payments	437,470
Less: imputed interest	(97,849)
Total	339,621	$ 291,753
Current portion of operating lease	45,957		$ 0
Long term of operating lease	$ 293,664		$ 0

Note 13 - Segment Reporting_ Sc

Note 13 - Segment Reporting: Schedule of Segment Reporting Information, by Segment (Details) - USD ($)	12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Assets	$ 1,913,258	$ 3,813,722
Revenue	2,368,504	1,065,213
Segment profit (loss)	(2,869,946)	(2,279,036)
Bombshell
Assets	1,129,266
Revenue	2,239,285	814,928
Segment profit (loss)	(2,870,722)	(2,164,096)
Resort at Lake Selmac
Assets	783,992
Revenue	129,219	250,285
Segment profit (loss)	$ 776	$ (114,940)

Note 14 - Income Taxes (Details

Note 14 - Income Taxes (Details) - USD ($)	12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Tax interest or penalties	$ 0	$ 0
Operating Loss Carryforwards, Expiration Date	Dec. 31, 2030
US Federal
Net operating loss carryforwards	$ 9,300,000
Oregon
Net operating loss carryforwards	$ 1,900,000

Note 14 - Income Taxes_ Schedul

Note 14 - Income Taxes: Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($)	12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Table Text Block Supplement [Abstract]
Total current	$ 0	$ 0
Total deferred	0	0
Income Tax Expense (Benefit), Total	$ 0	$ 0

Note 14 - Income Taxes_ Sched_2

Note 14 - Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Disclosure Text Block [Abstract]
Expected benefit at federal statutory rate	$ 658,000	$ 649,000
Non-deductible expenses	(581,000)	(360,000)
Change in valuation allowance (including the effect from change in tax rates)	(77,000)	(289,000)
Income Tax Expense (Benefit), Total	$ 0	$ 0

Note 14 - Income Taxes_ Sched_3

Note 14 - Income Taxes: Schedule of Deferred Tax Assets and liabilities (Details) - USD ($)	Jun. 30, 2020	Jun. 30, 2019
Deferred tax assets:
Net operating loss carryforwards	$ 2,369,000	$ 2,589,000
Deferred payroll	0	81,200
Impairments	0	82,900
Other	0	0
Total deferred tax assets	2,369,000	2,753,100
Deferred tax liabilities
Deferred revenue	(31,800)	0
Total deferred tax liabilities	(31,800)	0
Net deferred tax assets	2,337,200	2,753,100
Less valuation allowance	(2,369,000)	(2,753,100)
Net deferred tax assets (liabilities)	$ (31,800)	$ 0

Note 15 - Commitments and Con_2

Note 15 - Commitments and Contingencies (Details)	Dec. 13, 2019USD ($)
Disclosure Text Block [Abstract]
Unspecified Damages	$ 75,000

Note 16 - Subsequent Events (De

Note 16 - Subsequent Events (Details) - USD ($)

Oct. 01, 2020

Sep. 04, 2020

Jul. 13, 2020

Jul. 09, 2020

Jul. 02, 2020

May 13, 2020

Sep. 25, 2020

Aug. 19, 2020

Jul. 29, 2020

Oct. 10, 2020

Jun. 30, 2020

Jun. 30, 2019

Reverse Split

Reverse split on the outstanding shares of the Company’s common stock on a one-for-20 basis

Reverse split on the outstanding shares of the Company’s common stock on a one-for-20 basis

Officers And Directors

Stock issued for compensation

573,972

146,065

Subsequent Event [Member]

Restricted common shares issued

17,104

Subsequent Event [Member] | GC Common Stock [Member]

Restricted common shares issued

9,358,185

Stock isued

10,000,000

Unregistered common shares description

10,000,000 by (b) the 10-day volume weighted average price per share (“VWAP”) calculated immediately before the date that a reverse stock split of GC Common Stock became effective on OTCQB, July 30, 2020. In addition, if PERA meets certain yearly targeted gross revenues for each of year one, two, and three following the Closing, the PERA owners may earn a cumulative total of up to $5,000,000

Subsequent Event [Member] | Officers And Directors

Restricted common shares issued

106,870

80,495

Related party payable

$ 75,000

Subsequent Event [Member] | Trevor Hall [Member]

Restricted common shares issued

15,000

Subsequent Event [Member] | Terry Kennedy [Member]

Restricted common shares issued

50,000

50,000

Subsequent Event [Member] | Borrower [Member]

Promissory note

$ 72,000

Principal amount

72,000

Repayment of loan

$ 16,510