Esports Entertainment (GMBL) 10-Q 7 Mar 19 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Dec. 31, 2018shares
Document And Entity Information
Entity Registrant Name	ESPORTS ENTERTAINMENT GROUP, INC.
Document Type	10-Q
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Entity Central Index Key	1,451,448
Current Fiscal Year End Date	--06-30
Entity Common Stock, Shares Outstanding	87,258,118
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2

Condensed Interim Consolidated

Condensed Interim Consolidated Balance Sheets - USD ($)	Dec. 31, 2018	Jun. 30, 2018
Current Assets
Cash	$ 764,279	$ 100,167
Restricted Cash	250,000	0
Amounts Receivable (Note 6)	15,963	15,128
Prepaid Expense (Notes 6 and 8)	226,859	341,000
Total Current Assets	1,257,101	456,295
Rent Security Deposit	20,826	4,346
Equipment (Note 4)	22,835	25,443
Intangible Assets (Note 3)	102,414	123,601
Total Assets	1,403,176	609,685
Current Liabilities
Accounts payable (Notes 5,6)	244,715	248,356
Accrued Liabilities	103,446	93,660
Due to Shareholder (Note 6)	1,551	1,551
Convertible Note (Note 9)	55,621	0
Derivative Liabilities (Note 9)	3,171,360	0
Total Liabilities	3,576,692	343,567
Stockholders' (Deficit) Equity
Common Stock Authorized, 500,000,000 shares, par value $0.001, 87,258,118 shares issued and outstanding as of December 31, 2018 (June 30, 2018 - 83,581,259) (Note 10)	87,278	83,581
Additional Paid-in Capital	4,538,914	3,606,257
Equity to be Issued	0	379,102
Accumulated Deficit	(6,799,708)	(3,802,822)
Total Stockholders' (Deficit) Equity	(2,173,516)	266,118
Total Liabilities and Stockholders' (Deficit) Equity	$ 1,403,176	$ 609,685

Condensed Interim Consolidate_2

Condensed Interim Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2018	Jun. 30, 2018
Statement of Financial Position [Abstract]
Common Stock, Par Value	$ .001	$ 0.001
Common Stock, Shares Authorized	500,000,000	500,000,000
Common Stock, Shares Issued	87,258,118	83,581,259
Common Stock, Shares Outstanding	87,258,118	83,581,259

Condensed Interim Consolidate_3

Condensed Interim Consolidated Statement of Operations - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Directors Compensation	$ 13,270	$ 66,245	$ 26,541	$ 124,067
Consulting Fees	93,822	128,183	260,137	269,297
General and Administrative (Note 14)	317,696	300,388	858,066	627,880
Professional Fees (Note 9)	48,363	11,521	74,357	59,745
Stock Based Compensation (Note 12)	41,630	185,540	168,459	185,540
Total Operating Expenses before the Undernoted	514,781	691,877	1,387,560	1,266,529
Other Expenses
Interest Expense (Note 9)	(797,509)	0	(797,652)	0
Accretion (Note 9)	(55,621)	0	(55,621)	0
Change in Fair Value of Derivative Liabilities (Note 9)	(756,053)	0	(756,053)	0
Foreign Exchange Loss	0	0	0	(376)
Net Loss and Comprehensive Loss	$ (2,123,964)	$ (691,877)	$ (2,996,886)	$ (1,266,905)
Net Loss Per Share - Basic and Diluted	$ (0.02)	$ (.01)	$ (.03)	$ (.02)
Weighted Average Shares Outstanding - Basic and Diluted	87,178,501	76,431,148	86,249,948	76,431,148

Condensed Interim Statement of

Condensed Interim Statement of Cash Flows - USD ($)	6 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities
Net loss	$ (2,996,886)	$ (1,266,905)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Interest expense	436,273	0
Depreciation	25,664	14,246
Stock based compensation	168,459	487,873
Stock issuance and equity to be issued for services	100,500	55,000
Accretion	55,621	0
Change in fair value of derivative liabilities	756,053	0
Changes in operating assets and liabilities
Amounts Receivable	(835)	(37,737)
Prepaid Expenses	164,141	2,796
Accounts Payable	(3,641)	23,342
Accrued Liabilities	356,094	3,109
Net cash used in operating activities	(938,557)	(718,276)
Cash flows from investing activities
Rent security deposit	(16,480)	0
Purchase of intangible assets	(1,869)	(7,036)
Purchase of equipment	0	(73,959)
Net cash used in investing activities	(18,349)	(80,995)
Cash flows from financing activities
Proceeds from promissory note	50,000	0
Repayment of promissory note	(56,500)	0
Financing costs	(410,772)	0
Proceeds from issuance of common stock and warrants, net of costs	0	680,916
Due to shareholder	0	(898)
Proceeds from exercise of warrants	288,290	0
Proceeds from issuance of convertible note	2,000,000	0
Net cash provided by financing activities	1,871,018	680,018
Net increase (decrease) in cash and restricted cash	914,112	(119,253)
Cash, beginning of period	100,167	546,110
Cash and restricted cash, end of period	1,014,279	426,857
Cash and restricted cash is comprised of:
Cash	764,279	426,857
Restricted Cash	250,000	0
Total cash and restricted cash	$ 1,014,279	$ 426,857

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity - USD ($)	Common Stock	Additional Paid-in Capital	Equity to be Issued	Accumulated Deficit	Subscription Receivable	Total
Beginning Balance, Shares at Jun. 30, 2017	79,768,458
Beginning Balance, Amount at Jun. 30, 2017	$ 79,768	$ 2,396,637		$ (1,774,160)	$ (30,300)	$ 671,945
Common stock and units issued for cash, net of costs, Shares	2,105,300
Common stock and units issued for cash, net of costs, Amount	$ 2,106	601,336	$ 0	0	30,000	633,442
Common stock and units issued for service, Shares	200,000
Common stock and units issued for service, Amount	$ 200	29,800	0	0	0	30,000
Warrants exercised for cash, Shares	639,834
Warrants exercised for cash, Amount	$ 640	257,375				258,015
Issuance of stock options		302,332				302,332
Net loss for the period				(1,266,905)		(1,266,905)
Ending Balance, Shares at Dec. 31, 2017	82,713,592
Ending Balance, Amount at Dec. 31, 2017	$ 82,714	3,587,480	0	(3,041,065)	(300)	628,829
Beginning Balance, Shares at Jun. 30, 2017	79,768,458
Beginning Balance, Amount at Jun. 30, 2017	$ 79,768	2,396,637		(1,774,160)	(30,300)	671,945
Ending Balance, Shares at Jun. 30, 2018	83,581,259
Ending Balance, Amount at Jun. 30, 2018	$ 83,581	3,606,257	379,102	(3,802,822)	0	266,118
Common stock and units issued for service, Shares	300,000
Common stock and units issued for service, Amount	$ 300	227,700	(127,500)	0	0	100,500
Issuance of common stock to be issued, Shares	206,667
Issuance of common stock to be issued, Amount	$ 207	30,793	(31,000)	0	0	0
Warrants exercised for cash, Shares	3,190,192
Warrants exercised for cash, Amount	$ 3,190	505,705	(220,602)	0	0	288,293
Issuance of stock options		168,459	0	0	0	168,459
Net loss for the period				(2,996,886)		(2,996,886)
Ending Balance, Shares at Dec. 31, 2018	87,278,118
Ending Balance, Amount at Dec. 31, 2018	$ 87,278	$ 4,538,914	$ 0	$ (6,799,708)	$ 0	$ (2,173,516)

1. Nature of Operations and Goi

1. Nature of Operations and Going Concern	6 Months Ended
	Dec. 31, 2018
Nature Of Operations And Going Concern
1. Nature of Operations and Going Concern	1. Nature of Operations and Going Concern Esports Entertainment Group, Inc. (formerly VGambling Inc.) (the “Company”) was incorporated in the state of Nevada on July 22, 2008. On April 18, 2017, the majority of the shareholders of the Company’s common stock voted to approve a change of the name of the Company from VGambling, Inc. to Esports Entertainment Group, Inc. The Company’s activities are subject to significant risks and uncertainties, including failing to obtain the licenses required to operate its gambling business, failing to secure the additional funding required to fully operationalize the Company’s business, and the risk of existing or future competitors offering similar or more advanced technology. The Company is in the development stage and has not yet realized profitable operations and has relied on non-operational sources to fund operations. The Company has incurred recurring losses and additional future losses are anticipated as the Company has not yet been able to generate revenue. These consolidated financial statements have been prepared on a going concern basis, which implies the Company will continue to realize it assets and discharge its liabilities in the normal course of business. As of December 31, 2018, the Company had an accumulated deficit of $6,799,708 and a working capital deficiency amounting $2,319,591. The Company has not generated any revenues during the period ended December 31, 2018. The Company is licensed to conduct online gambling. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to obtain necessary equity financing to continue operations, and the attainment of profitable operations. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. Management’s evaluations are based on relevant conditions and events that are known and reasonably to be knowable as of March 5, 2019. Based on the following, management believes that it is probable that management will be unable to meet its obligations as they come due within one year that the financial statements are issued. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Such adjustments could be material.

2. Presentation of Financial St

2. Presentation of Financial Statements	6 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
2. Presentation of Financial Statements	2. Presentation of Financial Statements Basis of Presentation The accompanying unaudited condensed interim consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) set forth in Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read along with the Annual Report filed on Form 10-K of the Company for June 30, 2018. The Company’s consolidated financial statements are prepared using the accrual method of accounting. The consolidated statements include the accounts of the Company and its wholly owned subsidiaries Esports Services Antigua Ltd., Vie Esports Services B.V., Esports Services (Malta) Limited and Esports Entertainment (Malta) Ltd. All material intercompany transactions and balances have been eliminated on consolidation. Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements. ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. The ASU provides clarity to preparers on the treatment of eight specific items within an entity’s statement of cash flows. The guidance becomes effective for all public entities in fiscal years beginning after December 15, 2017, including interim periods therein. The adoption of the amended guidance did not have a material impact on the Company’s financial statements. ASU No. 2017-09, Compensation-Stock Compensation (Topic 718): Scope of Modification Accounting. The ASU amends the scope of modification accounting for share-based arrangements and provides guidance on the types of changes to the terms or conditions of share-based payment awards to which an entity would be required to apply modification accounting under ASC 718. The guidance becomes effective for annual reporting periods, including interim periods within those annual reporting periods, beginning after December 15, 2017. The adoption of the amended guidance did not have a material impact on the Company’s financial statements. In March 2018, FASB issued ASU 2018-05, Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118. ASU 2018-05 amends SEC paragraphs in ASC 740 to reflect SEC Staff Accounting Bulletin (SAB) No.118. When the 2017 Tax Cuts and Jobs Act (the “Act”) was signed into law, the SEC staff released SAB 118 for applying Topic 740 as it relates to the Act. SAB 118 outlines the approach companies may take if they determine that the necessary information is not available (in reasonable detail) to evaluate, compute, and prepare accounting entries to recognize the effect(s) of the Act by the time the financial statements are required to be filed. Companies may use this approach when the timely determination of some or all of the income tax effect(s) from the Act is incomplete by the due date of the financial statements. SAB 118 also prescribes disclosures that reporting entities must provide in these circumstances. The amendments to the Accounting Standards Codification became effective upon issuance. The adoption of the amended guidance did not have a material impact on the Company’s financial statements. The following are new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) (ASU 2016-02). The FASB issued the update to require the recognition of lease assets and liabilities on the balance sheet of lessees. ASU 2016-02 will be effective for the Company on December 1, 2019, including interim periods. ASU 2016-02 requires a modified retrospective transition method with the option to elect a package of practical expedients. Early adoption is permitted. The Company is evaluating the effect that ASU 2016-02 will have on its financial statements and related disclosures. In August 2018, the FASB issued ASU 2018-15, Intangibles-Goodwill and Other- Internal-Use Software (Subtopic 350-40). This ASU addresses customer’s accounting for implementation costs incurred in a cloud computing arrangement that is a service contract and also adds certain disclosure requirements related to implementation costs incurred for internal-use software and cloud computing arrangements. The amendment aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). This ASU is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, with early adoption permitted. The amendments in this ASU can be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. The Company is evaluating the effect of adopting this new accounting guidance to determine the impact it may have on the Company’s financial statements. In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment (ASU 2017-04). The FASB issued the update to simplify the measurement of goodwill by eliminating step 2 from the goodwill impairment test. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. ASU 2017-04 will be effective for public companies for fiscal years beginning after December 15, 2019, including interim periods. Early adoption is permitted. The Company is evaluating the effect that ASU 2017-04 will have on its financial statements and related disclosures. In July 2017, the FASB issued ASU 2017-11, Earnings Per Share (Topic: 260), Distinguishing Liabilities from Equity (Topic: 480), Derivatives and Hedges (Topic 815) (ASU 2017-11). FASB issued the update to simplify the accounting for certain financial instruments with down round features. ASU 2017-11 will be effective for public companies for fiscal years beginning after December 15, 2018, including interim periods. Earlier adoption is permitted for all entities as of the beginning of an interim period for which financial statements (interim or annual) have not been issued or have not been made available for issuance. In June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting (ASU 2018-07). FASB issued the update to include share-based payment transaction for acquiring goods or services from nonemployees in Topic 718, Compensation – Stock Compensation. ASU 2018-07 will be effective for public companies for fiscal years beginning after December 15, 2018, including interim periods. Early adoption is permitted, but no earlier than a company’s adoption date of Topic 606, Revenue from Contracts with Customers. 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 (ASU 2018-13). FASB issued the update to modify the disclosure requirements in Topic 820. ASU 2018-07 will be effective for public companies for fiscal years beginning after December 15, 2018, including interim periods. Early adoption is permitted.

3. Intangible Assets

3. Intangible Assets	6 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
3. Intangible Assets	3. Intangible Assets December 31, 2018 June 30, 2018 Accumulated Accumulated Cost Depreciation Cost Depreciation Online gaming website $ 127,133 $ 24,719 $ 127,133 $ 3,532 Total $ 127,133 $ 24,719 $ 127,133 $ 3,532 Net carrying amount $ 102,414 $ 123,601 During the six months ended December 31, 2018, the Company recorded total depreciation expense of $21,187 (December 31, 2017 - $10,593).

4. Equipment

4. Equipment	6 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
4. Equipment	4. Equipment December 31, 2018 June 30, 2018 Accumulated Accumulated Cost Depreciation Cost Depreciation Computer equipment $ 16,319 7,315 $ 14,450 $ 4,863 Furniture and equipment 20,241 6,410 20,241 4,385 Total $ 36,560 13,725 $ 34,691 9,248 Net carrying amount $ 22,835 $ 25,443 During the six months ended December 31, 2018, the Company recorded depreciation expense of $4,477 (December 31, 2017 - $2,228).

5. Accounts Payable

5. Accounts Payable	6 Months Ended
	Dec. 31, 2018
Payables and Accruals [Abstract]
5. Accounts Payable	5. Accounts Payable Accounts payable were $244,714 as at December 31, 2018 (June 30, 2018 - $248,356). Accounts payable are primarily comprised of trade payables of $235,803 (June 30, 2018 - $210,380) and payroll liabilities of $8,911(June 30, 2018 - $37,976).

6. Related Party Transactions

6. Related Party Transactions	6 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
6. Related Party Transactions	6. Related Party Transactions a) On May 20, 2013, the Company appointed Grant Johnson as President and a Director of the Company. Mr. Johnson is paid $120,000 per year for serving as President. During the six months ended December 31, 2018, the Company incurred salary of $60,000 (December 31, 2017 - $60,000) to the President of the Company. As of December 31, 2018, the Company owed the President $13,535 (June 30, 2018 - $30,975). As of December 31, 2018, the Company has a prepaid with the President of $10,000 (June 30, 2018 - $Nil). b) During the six months ended December 31, 2018, the Company incurred rent of $3,000 (December 31, 2017 - $1,292), charged by the President of the Company. As of December 31, 2018, the Company owed $1,551 (June 30, 2018 - $1,551) to the President related to rent payments. c) On January 30, 2015, the Company appointed Chul Woong Alex Lim as a Director of the Company for which he receives annual compensation of $20,000. Mr. Lim left the Company as of October 26, 2016. On March 15, 2018, the Company re-appointed Mr. Lim as a Director of the Company. During the six months ended December 31, 2018, the Company paid $10,000 (December 31, 2017 - $5,000) in director’s fees. During the 2018 fiscal year, the Company issued 20,000 stock options to Mr. Alex Lim and during the six months ended December 31, 2018, the Company recorded stock-based compensation expense of $4,857 (December 31, 2017 - $Nil). As of December 31, 2018, the Company owed $Nil (June 30, 2018 - $1,667) to Mr. Lim for his director fees. d) On March 9, 2015, the Company appointed Yan Rozum as a Director of the Company for which he receives annual compensation of $20,000. Director’s fees for Mr. Rozum for the six months ended December 31, 2018 totaled $Nil (2017 - $20,000). On November 22, 2017, the Company appointed Yan Rozum as Chief Technical Officer (“CTO”) of the Company for which he receives annual compensation of $75,000. CTO fees for Mr. Rozum for the six months ended December 31, 2018 totaled $37,500 (December 31, 2017 - $Nil). During the 2018 fiscal year, the Company issued 75,000 stock options to Mr. Rozum and recorded stock-based compensation expense for six months ended December 31, 2018 of $18,216 (December 31, 2017 - $Nil). The Company owed $Nil to Mr. Rozum as of December 31, 2018 (June 30, 2018 - $Nil). e) On October 26, 2016, the Company appointed David Watt as a Director for which he receives annual compensation of $25,000. Director’s fees for Mr. Watt for the six months ended December 31, 2018 totaled $12,500 (December 31, 2017 - $5,000). The Company owed $9,348 to Mr. Watt as of December 31, 2018 (June 30, 2018 - $23,059). During the 2018 fiscal year, the Company issued 20,000 stock options to Mr. Watt and recorded stock-based compensation expense for six months ended December 31, 2018 of $4,893 (December 31, 2017 - $Nil). The Company had provided an expense advance of $11,331 as of December 31, 2018 (June 30, 2018 - $11,331) to Mr. Watt, and the amounts are included in amounts receivable. f) On December 11, 2017, the Company appointed Michał Kozłowski as Vice President of Finance. Mr. Kozłowski was paid 20,000 Polish Zloty ($5,311) per month before March 15, 2018 and 25,000 Polish Zloty ($6,638) per month after March 15, 2018. The Company owed $Nil to Mr. Kozłowski as of December 31, 2018 (June 30, 2018 - $Nil). During the six months ended December 31, 2018, the Company incurred salary of $41,015 (December 31, 2017 - $Nil) to the Vice President of Accounting. During the 2018 fiscal year, the Company issued 80,000 stock options to Mr. Kozlowski and recorded stock-based compensation for six months ended December 31, 2018 of $19,431 (December 31, 2017 - $Nil). g) During the six months ended December 31, 2018, Swiss Interactive Software GmbH (“Swiss”) h) During the six months ended December 31, 2018, Ardmore Software SP.Z.O.O. (“Ardmore”) Ardmore i) On November 15, 2018, the Company appointed Christopher Malone as Chief Financial Officer (“CFO”) of the Company for which he receives annual compensation of $84,000. During the six months ended December 31, 2018, the CFO charged the Company $7,000 in salary (December 31, 2017 - $Nil). As of December 31, 3018, the Company owed $Nil to the CFO (June 30, 2018 - $Nil). Amounts payable to related parties as disclosed above, are unsecured, non-interest bearing and due on demand. Amounts due to shareholder are unsecured, non-interest bearing and due on demand. The shareholder is also a director and officer of the Company. See also Notes 7, 8 and 15.

7. Promissory Note

7. Promissory Note	6 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
7. Promissory Note	7. Promissory note On August 13, 2018, the Company signed a promissory note with a shareholder, for principal of $50,000 bearing interest at 2% per month repayable by September 30, 2018. As a result of failure to repay the note by September 30, 2018, interest increased to 5% per month. On December 3, 2018, the Company settled the promissory note and accrued interest with a cash payment of $56,500.

8. Commitments and Contingencie

8. Commitments and Contingencies	6 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
8. Commitments and Contingencies	8. Commitments and Contingencies Management Agreements On May 20, 2013, the Company appointed Grant Johnson as President and a Director of the Company. Mr. Johnson is paid $120,000 per year for serving as President. In addition, the Company may pay a performance bonus of up to 50% of his base salary. The Company must pay three months’ salary for terminating the President without cause. On December 7, 2017, the Company appointed Yan Rozum as Chief Technology Officer of the Company. Mr. Rozum will be paid $75,000 per year before the Company’s common stock is listing on the NASDAQ stock exchange, and $120,000 per year after the Company’s common stock is listed on the NASDAQ stock exchange. The Company must pay three months’ salary for terminating the Chief Technology Officer without cause and an additional one month’s salary for each full year of service. On December 11, 2017, the Company appointed Michał Kozłowski as Vice President Accounting. Mr. Kozłowski will be paid 25,000 Polish Zloty ($6,638) per month for serving as Vice President Accounting. The Company must pay three months’ salary for terminating the Vice President Accounting without cause and an additional one month’s salary for each full year of service. On November 15, 2018, the Company appointed Christopher Malone as Chief Financial Officer of the Company. Mr. Malone will be paid $84,000 per year before the Company’s common stock is listing on the NASDAQ stock exchange, and $120,000 per year after the Company’s common stock is listed on the NASDAQ stock exchange. The Company must pay three months’ salary for terminating the Chief Financial Officer without cause and an additional one month’s salary for each full year of service. Consultant Agreements The Company has entered into various consulting agreements with minimum termination commitments totalling $91,000. On June 12, 2014, the Company a Betting Gaming Platform Software Agreement with Swiss Interactive Software GmbH. On August 1, 2017, the Company entered into a consulting agreement for compensation of $48,000 per year. If the Company’s generates revenues exceeding $1,000,000 per month for three consecutive months the base annual salary will increase to $72,000 per year. On July 13, 2018, the Company entered into an agreement in principle with an arm’s length party to assist the Company with an offering of common stock of the Company or any other financing. Pursuant to this agreement, the Company advanced $50,000 for expenses which has been included in prepaid expenses as a deferred financing cost as at December 31, 2018 (June 30, 2018 - $Nil). In the event the agreement is terminated, the Company has agreed to reimburse the third party for the full amount of accountable expenses incurred to such date, up to a maximum of $200,000. This agreement is subject to execution of a definitive underwriting agreement. Lease Agreements The Company entered into a five year lease agreement with Polskie Nieruchomości Sp. Z.O.O. to rent office space starting on July 1, 2018 and terminating on November 20, 2022. Minimum payments for successive years ending June 30, are as follows: 2019 $ 24,500 2020 49,100 2021 49,100 2022 49,100 2023 20,500 $ 192,300 The Company entered into a three year lease agreement with Caribbean Developments (Antigua) Ltd. to rent commercial space starting on May 1, 2017 terminating on April 30, 2020. After the first twelve months, either party can terminate the lease agreement. Minimum payments for successive years ending June 30, are as follows: 2019 $ 10,487 2020 17,478 $ 27,965 Service Agreements On December 6, 2016, the Company entered into an affiliate marketing agreement for a six month period from launch of the website, www.vie.gg. Affiliate fees under this agreement range from 20% to 40% of monthly revenue. The Company must provide thirty days written notice for termination. On February 26, 2018, the Company entered into a one year service agreement expiring on March 1, 2019. Minimum monthly commitment of 7,500 Euros ($8,578) of which the Company must pay three months’ notice if terminated. On December 19, 2018, the Company entered into a legal service agreement with an effective start date of January 1, 2019. The minimum fixed fee for legal services under this agreement is $125,000. Contingency Boustead Securities, LLC (“Boustead”) has notified the Company that it owes Boustead $192,664, as well as warrants to purchase 1,417,909 common shares of the Company, as compensation for their acting as the placement agent for the sale of Company securities between June 2017 and 2018. Unless this matter is settled, Boustead has notified us that they plan to file an arbitration claim to resolve this dispute. Management believes this claim to be without merit as it is management’s position that Boustead has been paid in full for the services provided and that no further cash or warrants are owed. The Company was notified that a claim was made against the Company for approximately $117,000, as compensation for financing commissions in 2017. Management believes this claim to be without merit as it is management’s position that the individual is not entitled to any compensation. Restricted Cash Under the terms of a payment service agreement, the Company is required to keep a $250,000 (June 30, 2018 - $Nil) security deposit with the bank, which has been reflected as restricted cash in the balance sheet.

9. Convertible Debt

9. Convertible Debt	6 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
9. Convertible Debt	9. Convertible Debt $2,200,000 Secured Convertible Note On November 13, 2018, the Company issued face value $2,200,000 5% Secured Convertible Notes (the “Notes”) issued at a 10% original issue discount along with 3,666,666 warrants for net proceeds of $2,000,000. Cash fees paid for financing costs were $360,772. The Note is secured by all of the Company’s assets and accrues interest at 5% per annum, payable in cash at maturity. However, the principal amount may be converted at the option of the holder at any time during the term to maturity into shares of the Company’s common stock at a conversion price of $0.60 per share subject to adjustment for capital reorganization events and subsequent sales by the Company of shares of its common stock at a price per share below $0.60. The Note also embodies certain traditional default provisions that are linked to credit or interest risks, such as bankruptcy proceedings, liquidation events and corporate existence. The Company has concluded that the embedded conversion option is not indexed to the Company’s own stock due to the down-round protection features afforded to the holder. Therefore, the embedded conversion option is subject to classification in the condensed interim consolidated financial statement a derivative liability at fair value, both at inception and subsequently, pursuant to ASC 815. In connection with the issuance of the Note, the Company issued the holders warrants to purchase the Company’s common stock. The warrants are exercisable until November 13, 2021 for 3,666,666 of shares at a purchase price of $0.75 per share, subject to adjustment for capital reorganization events and subsequent sales by the Company of shares of its common stock at a price per share below $0.75. The Company has concluded that the warrants are not indexed to the Company’s own stock due to the down-round protection. Accordingly, the Company’s analysis resulted in the conclusion that these warrants require classification in the condensed interim consolidated financial statements as a derivative liability at fair value, both at inception and subsequently, pursuant to ASC 815. Additionally, the Company issued agent commission warrants to purchase the Company’s common stock. The warrants are exercisable until December 12, 2023 for 733,333 of shares at a purchase price of $0.75 per share, subject to adjustment for capital reorganization events and subsequent sales by the Company of shares of its common stock at a price per share below $0.75. The Company has concluded that the warrants are not indexed to the Company’s stock due to the down-round protection. Accordingly, the Company’s analysis resulted in the conclusion that these warrants require classification in the condensed interim consolidated financial statements as a derivative liability at fair value, both at inception and subsequently, pursuant to ASC 815. Accounting for the Secured Convertible Notes The Company has evaluated the terms and conditions of the Notes under the guidance of ASC 815. Due to the economic characteristics and risks of the equity-linked conversion options not being clearly and closely related to a debt-type host, the conversion features require classification and measurement as derivative financial instruments. Further, these features individually were not afforded the exemption normally available to derivatives indexed to a company’s own stock. Accordingly, the Company’s evaluation resulted in the conclusion that this compound derivative financial instrument requires bifurcation and liability classification, at fair value. Current standards contemplate that the classification of financial instruments requires evaluation at each report date. The following tables reflect the allocation of the purchase on the financing dates: Secured Convertible Notes $2,200,000 Face Value Proceeds $ (2,000,000) Compound embedded derivative 1,219,110 Warrant derivative liability 1,338,387 Day-one derivative loss (557,497) Carrying value $ - The carrying value of the Notes at December 31, 2018 was $55,621 (June 30, 2018 - $Nil). Discounts (premiums) on the convertible notes arise from (i) the allocation of basis to other instruments issued in the transaction, (ii) fees paid directly to the creditor, and (iii) initial recognition at fair value, which is lower than face value. Discounts (premiums) are amortized through charges (credits) to interest expense over the term of the debt agreement. Amortization of debt discounts (premiums) amounted to ($55,621) (2017 - $Nil) In addition to the debt discounts, cash paid for financing costs of $360,772 (2017 - $Nil) (2017 - $Nil) Derivative Financial Instruments Derivative Liabilities The carrying value of the embedded derivative and warrant derivative liabilities are recorded in the condensed interim consolidated balance sheet, with changes in the carrying value being recorded as change in fair value of derivative liabilities in the condensed interim consolidated statement of operations and comprehensive loss. The components of the embedded derivative and warrant derivative liabilities as of December 31, 2018 are: Indexed Shares Fair Values Embedded derivatives: $2,200,000 face value secured convertible notes 3,666,666 $ 1,284,883 Warrant derivative liability (Issued with convertible note) 3,666,666 1,524,962 Warrant derivative liability (Agent commission warrants) 733,333 361,515 8,066,665 $ 3,171,360 The following table summarizes the effects on the Company’s gain (loss) associated with changes in the fair values of the Company’s derivative financial instruments by type of financing for the six month period ended December 31, 2018: Six Months Ended December 31, 2018 Embedded derivatives: $2,200,000 face value secured convertible notes $ (65,772) Day-one derivative loss: $2,200,000 face value secured convertible notes (557,498) Warrant derivative liabilities: Warrant derivative liabilities (Convertible note) (186,574) Warrant derivative liabilities (Agent commission warrants) 53,792 Total derivative gain (loss) $ (756,052) Fair Value Considerations GAAP establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. As presented in the tables below, this hierarchy consists of three broad levels: Level 1 valuations Level 2 valuations Level 3 valuations The Company follow the provisions of ASC 820 with respect to the Company’s financial instruments. As required by ASC 820, assets and liabilities measured at fair value are classified in their entirety based on the lowest level of input that is significant to their fair value measurement. The Company’s derivative financial instruments which are required to be measured at fair value on a recurring basis under of ASC 815 as of December 31, 2018 are all measured at fair value using Level 3 inputs. Level 3 inputs are unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Fair Value Measurements Using: Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets (Liabilities) at Fair Value Derivative liabilities - - (3,171,360) (3,171,360) Total $ - $ - $ (3,171,360) $ (3,171,360) The features embedded in the secured convertible notes and the warrants were valued using a binomial-lattice-based valuation model. The lattice-based valuation technique was utilized because it embodies all of the requisite assumptions (including the underlying price, exercise price, term, volatility, and risk-free interest-rate) that are necessary to fair value these instruments. For forward contracts that contingently require net-cash settlement as the principal means of settlement, the Company project and discount future cash flows applying probability-weighted to multiple possible outcomes. Estimating fair values of derivative financial instruments requires the development of significant and subjective estimates that may, and are likely to, change over the duration of the instrument with related changes in internal and external market factors. In addition, option-based techniques are highly volatile and sensitive to changes in the trading market price of the Company’s common stock. Due to derivative financial instruments initially and subsequently carried at fair values, the Company’s condensed interim consolidated statement of operations and comprehensive loss will reflect the volatility in these estimate and assumption changes. The following table sets forth (i) the range of inputs for each significant assumption, and (ii) the equivalent, or averages, of each significant assumption as of December 31, 2018: $2,200,000 Face Value Convertible Note Warrants Agent Commission Warrants Conversion price $ 0.60 $ 0.75 $ 0.75 Volatility 112% 119% 119% Term (years) 0.87 2.87 4.95 Risk free rate 2.63% 2.51% 2.51% Expected dividends 0% 0% 0%

10. Common Stock

10. Common Stock	6 Months Ended
	Dec. 31, 2018
Stock Transactions Disclosure Abstract
10. Common Stock	10. Common Stock Issued a) On July 5, 2017, the Company issued 800,000 units at $0.25 per unit for cash proceeds of $200,000. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $0.25. The warrants are exercisable before July 5, 2020. The warrants are callable by the Company any time after July 5, 2018 with 30 days notice at a price of $0.05 per warrant. b) On July 6, 2017, the Company issued 400,000 units at $0.25 per unit for cash proceeds of $100,000. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $0.25. The warrants are exercisable before July 6, 2020. The warrants are callable by the Company any time after July 6, 2018 with 30 days notice at a price of $0.05 per warrant. c) On July 16, 2017, the Company issued 100,000 units at $0.25 per unit for cash proceeds of $25,000. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $0.25. The warrants are exercisable before July 16, 2020. The warrants are callable by the Company any time after July 16, 2018 with 30 days notice at a price of $0.05 per warrant. d) On July 17, 2017, the Company issued 290,000 units at $0.25 per unit for cash proceeds of $72,500. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $0.25. The warrants are exercisable before July 17, 2020. The warrants are callable by the Company any time after July 17, 2018 with 30 days notice at a price of $0.05 per warrant. e) On July 19, 2017, the Company issued 200,000 units at $0.15 per unit to an arm’s length consultant in exchange for services of $30,000. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $0.15. The warrants are exercisable before July 19, 2020. The warrants are callable by the Company any time after July 19, 2018 with 30 days notice at a price of $0.05 per warrant. f) On July 20, 2017, the Company issued 100,000 units at $0.25 per unit for cash proceeds of $25,000. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $0.25. The warrants are exercisable before July 19, 2020. The warrants are callable by the issuer any time after July 20, 2018 with 30 days notice at a price of $0.05 per warrant. g) On July 24, 2017, the Company issued 5,000 units at $0.50 per unit for cash proceeds of $2,500. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $2.00. The warrants are exercisable before July 24, 2018. h) On August 8, 2017, the Company issued 10,000 units at $1.25 per unit for cash proceeds of $12,500. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $2.00. The warrants are exercisable before February 8, 2019. i) On August 27, 2017, the Company issued 300,000 common shares at $0.25 per share for cash proceeds of $75,000. j) On December 7, 2017, the Company issued 20,000 units at $1.25 per unit for cash proceeds of $25,000. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $4.00. The warrants are exercisable before March 6, 2019. k) On December 21, 2017, the Company issued 156,667 common shares upon the exercise of 166,667 warrants exercised at $0.15 on a cashless basis. 10,000 common shares were held back by the Company as consideration for the exercise. l) On December 26, 2017, the Company issued 101,000 common shares at $0.15 per share upon the exercise of 101,000 warrants. m) On December 27, 2017, the Company issued 44,800 units at $1.25 per unit for cash proceeds of $56,000. Each unit consists of one common share and one warrant. Each warrant entitles the holder to purchase one common share at $4.00. The warrants are exercisable before March 30, 2019. n) On December 29, 2017, the Company issued 4,000 units at $1.25 per unit for cash proceeds of $5,000. Each unit consists of one common share, one warrant and one piggyback warrant. Each warrant entitles the holder to purchase one common share at $2.00. Each piggyback warrant entitles the holder to purchase one common share at $4.00. The warrant is exercisable before December 24, 2018 and the piggyback warrant is exercisable before December 24, 2019. o) On December 29, 2017, the Company issued 16,000 units at $1.25 per unit for cash proceeds of $20,000. Each unit consists of one common share, one warrant and one piggyback warrant. Each warrant entitles the holder to purchase one common share at $2.00. Each piggyback warrant entitles the holder to purchase one common share at $4.00. The warrant is exercisable before December 28, 2018 and the piggyback warrant is exercisable before December 28, 2019. p) On October 17, 2017, the Company issued 66,667 common shares at $0.15 per share upon the exercise of 66,667 warrants. q) On October 31, 2017, the Company issued 315,500 common shares at $0.15 per share upon the exercise of 315,500 warrants. r) On November 7, 2017, the Company issued 15,500 common shares at $0.25 per share for cash proceeds of $3,875. s) On March 2, 2018, the Company issued 120,000 common shares at $0.75 per share to an arm’s length consultant for marketing services provided, of which $42,557 is reflected as a prepaid expense at December 31, 2018 (June 30, 2018 - $84,706). The share value was based on the quoted value of the stock at the time of issue. t) On April 4, 2018, the Company issued 16,000 common shares at $0.25 per share upon the exercise of 16,000 warrants. u) On April 26, 2018, the Company issued 100,000 common shares at $0.20 per share for cash proceeds of $20,000. v) On April 26, 2018, the Company issued 166,667 common shares at $0.20 per share for cash proceeds of $33,333. w) On May 21, 2018, the Company issued 170,000 common shares at $0.15 per share upon the exercise of 170,000 warrants. x) On June 11, 2018, the Company issued 250,000 common shares at $1.00 per share to an arm’s length consultant for referral services of which, $Nil is reflected as a prepaid expense as of December 31, 3018 (June 30, 3018 - $185,625). The share value was based on the quoted value of the stock at the time of issue. y) On June 18, 2018, the Company issued 25,000 common shares at $0.20 per share for cash proceeds of $5,000. z) On June 20, 2018, the Company issued 20,000 common shares at $0.80 per share to an arm’s length consultant for advisory services provided. The share value was based on the quoted value of the stock at the time of issue. aa) On July 26, 2018, the Company issued 360,000 common shares at $0.15 per share upon the exercise of 360,000 warrants. As of June 30, 2018, 193,333 of the warrants exercised had been reflected as shares to be issued. bb) On July 26, 2018, the Company issued 15,000 common shares at $0.80 per share in exchange for services of $12,000 to a consultant for advisory services provided. cc) On July 26, 2018, the Company issued 206,667 common shares at $0.15 per share. As of June 30, 2018, this had been reflected as shares to be issued. dd) On July 31, 2018, the Company issued 150,000 common shares to a consultant at $0.85 per share for advisory services of $127,500 pursuant to an agreement dated June 19, 2018. As of June 30, 2018, this had been reflected as shares to be issued. ee) On August 3, 2018, the Company issued 333,333 common shares at $0.15 per share upon the exercise of 333,333 warrants. ff) On August 16, 2018, the Company issued 1,566,667 common shares at $0.15 per share upon the exercise of 1,566,667 warrants. As of June 30, 2018, 1,266,667 of the warrants exercised had been reflected as shares to be issued. gg) On August 27, 2018, the Company issued 100,000 common shares at $0.15 per share for exercise of warrants. hh) On September 5, 2018, the Company issued 66,667 common shares at $0.15 per share upon the exercise of 66,667 warrants. ii) On September 6, 2018, the Company issued 300,000 common shares at $0.25 per share upon the exercise of 300,000 warrants. jj) On September 6, 2018, the Company issued 200,000 common shares at $0.15 per share upon the exercise of 200,000 warrants. (kk) On October 4, 2018, the Company issued 15,000 common shares at $0.70 per share to an arm’s length consultant for advisory services provided. The share value was based on the quoted value of the stock at the time of issue. (ll) On October 12, 2018, the Company issued 100,000 common shares at $0.62 per share to an arm’s length consultant for advisory services provided. The share value was based on the quoted value of the stock at the time of issue. (mm) On October 24, 2018, the Company issued 263,525 common shares at $0.15 per share upon the exercise of 263,525 warrants. (nn) On December 18, 2018, the Company issued 20,000 common shares at $0.80 per share to to an arm’s length consultant for advisory services provided. The share value was based on the quoted value of the stock at the time of issue.

11. Warrants

11. Warrants	6 Months Ended
	Dec. 31, 2018
Warrants and Rights Note Disclosure [Abstract]
11. Warrants	1. Warrants A summary of the Company’s warrant activities is as follows: Number of Warrants Weighted-Average Exercise Weighted Average Exercise Price Weighted Average Weighted Average Remaining Life Intrinsic Value Outstanding, June 30, 2018 9,866,338 $ 0.21 2.60 years $6,064,913 Exercised (3,190,192) 0.15 Expired (124,667) 0.60 Outstanding and Exercisable, December 31, 2018 6,551,479 $ 0.23 2.13 years $3,361,393 The intrinsic value of the warrants exercised during the six months ended December 31, 2018 was $1,789,666. The intrinsic value of the 639,834 warrants exercised during the six months ended December 31, 2017 was $1,448,628. As at December 31, 2018, the following warrants were outstanding: Expiry Date Number of Warrants Issued and Exercisable Weighted Average Exercise Price $ February 2019 10,000 2.00 March 2019 64,800 4.00 July 2019 4,000 4.00 December 2019 16,000 0.44 December 2019 66,680 0.15 February 2020 350,000 0.15 March 2020 1,480,191 0.15 June 2020 450,000 0.15 July 2020 740,000 0.22 August 2020 900,000 0.25 March 2022 2,469,808 0.15 6,551,479 0.23

12. Stock Options

12. Stock Options	6 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
12. Stock Options	12. Stock Options On August 1, 2017, the Company adopted the 2017 Stock Incentive Plan (the “2017 Plan”) whereby incentive stock options issued to employees, officers, and directors of the Company shall not exceed 2,500,000 of which the purchase price of the stock options shall not be less than 100% of the fair market value of the Company’s common stock and the period for exercising the stock options not exceed 10 years from the date of grant. The option price per share with respect to each option shall be determined by the committee for non-qualified stock options. A summary of the Company’s stock option activity is as follows: Number of options Weighted average exercise price $ Outstanding, June 30, 2018 819,120 0.70 Cancelled (120,000) (0.70) Outstanding, December 31, 2018 699,120 0.70 On October 12, 2018, the Company cancelled 120,000 options that were granted to a consultant of the Company. As at December 31, 2018, the following options were outstanding: Expiry Date Number of Options Issued Number of Options Exercisable Weighted Average Exercise Price $ August 18, 2020 50,000 33,333 0.70 August 1, 2023 529,120 206,597 0.70 May 29, 2020 120,000 30,000 0.70 699,120 269,930 0.70 As at December 31, 2018, the weighted average remaining life of the options was 3.83 years. During the six months ended December 31, 2018, the Company recorded stock-based compensation expense of $168,459 (December 31, 2017 - $185,540) which has been recorded as stock based compensation in the statements of operations. As of December 31, 2018, there was $207,321 of unrecognized expense related to non-vested stock-based compensation arrangements (June 30, 2018 - $347,952). The following table provides the details of the total stock-based payments expense during the six months ended December 31, 2018 and 2017: 2018 2017 Employees and directors stock-based payments $ 168,459 185,540 Non-employee awards - - Total $ 168,459 185,540

13. Segmented Information

13. Segmented Information	6 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
13. Segmented Information	1. Segmented Information The following tables summarizes financial information by geographic segment. Six months ended December 31, 2018: Antigua Malta Curacao U.S. Total $ $ $ $ $ Net loss - 71,517 39,591 2,885,778 2,996,886 Six months ended December 31, 2017: Antigua Malta Curacao U.S. Total $ $ $ $ $ Net loss 424,286 40,634 3,104 798,881 1,266,905 As at December 31, 2018: Antigua Malta Curacao U.S. Total $ $ $ $ $ Assets 385,541 15,152 910 1,001,573 1,403,176 As at June 30, 2018: Antigua Malta Curacao U.S. Total $ $ $ $ $ Assets 183,650 9,639 1,153 415,243 609,685

14. General and Administrative

14. General and Administrative Expenses	6 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
14. General and Administrative Expenses	14. General and Administrative Expenses The following table summarizes general and administrative expenses for the six months ended December 31, 2018 and 2017: 2018 $ 2017 $ Advertising and promotion 398,066 63,946 Wages and benefits 333,919 375,316 Rent and utilities 40,361 69,767 Travel 19,095 40,407 Licensing and filing fees 11,537 18,174 Office expenses 18,570 40,828 Bank charges 10,854 5,196 Depreciation 25,664 14,246 Total General and Administrative Expenses 858,066 627,880

15. Subsequent Events

15. Subsequent Events	6 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
15. Subsequent Events	15. Subsequent Events On January 1, 2019, the Company entered into a sub-lease agreement with a minimum commitment of one year equivalent to $13,730 (Euros 12,000). On January 1, 2019, the Company entered into a sponsorship agreement with minimum commitments of $46,000 over the next five months. On January 3, 2019, the Company entered into a sponsorship agreement up to January 2020 with minimum commitments of $30,457 (Pounds 24,000). On January 2, 2019, the Company entered into a service agreement that requires a minimum termination notice of three months equivalent to $12,010 (Euros 10,500). On January 23, 2019, the Company acquired all of the issued and outstanding capital stock of Ardmore Software SP.Z.O.O, (“Ardmore”) a company incorporated in Poland with nominal assets for $1,328 (PLN 5,000). Ardmore is a software development and network administration services company controlled by Yan Rozum, a director of the Company. On February 9, 2019, 10,000 warrants with an exercise price of $2.00 expired. On February 13, 2019, 100,000 common shares were issued to the CFO as a one time bonus under his employment agreement at a value of $0.60 per share. The share value was based on the quoted value of the stock at the time of issue. On March 1, 2019, the Company entered into a consulting agreement for a term of six years that requires a minimum commitment of $24,000.

2. Presentation of Financial _2

2. Presentation of Financial Statements (Policies)	6 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The Company’s consolidated financial statements are prepared using the accrual method of accounting. The consolidated statements include the accounts of the Company and its wholly owned subsidiaries Esports Services Antigua Ltd., Vie Esports Services B.V., Esports Services (Malta) Limited and Esports Entertainment (Malta) Ltd. All material intercompany transactions and balances have been eliminated on consolidation.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements. ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. The ASU provides clarity to preparers on the treatment of eight specific items within an entity’s statement of cash flows. The guidance becomes effective for all public entities in fiscal years beginning after December 15, 2017, including interim periods therein. The adoption of the amended guidance did not have a material impact on the Company’s financial statements. ASU No. 2017-09, Compensation-Stock Compensation (Topic 718): Scope of Modification Accounting. The ASU amends the scope of modification accounting for share-based arrangements and provides guidance on the types of changes to the terms or conditions of share-based payment awards to which an entity would be required to apply modification accounting under ASC 718. The guidance becomes effective for annual reporting periods, including interim periods within those annual reporting periods, beginning after December 15, 2017. The adoption of the amended guidance did not have a material impact on the Company’s financial statements. In March 2018, FASB issued ASU 2018-05, Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118. ASU 2018-05 amends SEC paragraphs in ASC 740 to reflect SEC Staff Accounting Bulletin (SAB) No.118. When the 2017 Tax Cuts and Jobs Act (the "Act") was signed into law, the SEC staff released SAB 118 for applying Topic 740 as it relates to the Act. SAB 118 outlines the approach companies may take if they determine that the necessary information is not available (in reasonable detail) to evaluate, compute, and prepare accounting entries to recognize the effect(s) of the Act by the time the financial statements are required to be filed. Companies may use this approach when the timely determination of some or all of the income tax effect(s) from the Act is incomplete by the due date of the financial statements. SAB 118 also prescribes disclosures that reporting entities must provide in these circumstances. The amendments to the Accounting Standards Codification became effective upon issuance. The adoption of the amended guidance did not have a material impact on the Company’s financial statements. The following are new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. ASU No. 2016-02, Leases (Topic 842), On February 25, 2016, the FASB issued a new standard which requires lessees to recognize almost all leases on their balance sheet as a right-of-use asset and a lease liability. The new guidance will require the asset and liability to be initially measured at the present value of the lease payments in the statement of financial position. The new guidance will also require the company to recognize interest expense on the lease liability separately from the amortization of the right-use-asset for finance leases and recognize a single lease cost allocated on a straight-line basis over the lease term for operating leases, in the statement of comprehensive income. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years with early application permitted. The Company is currently evaluating this guidance to determine the impact it may have on the Company’s financial statements. In August 2018, the FASB issued ASU 2018-15, Intangibles-Goodwill and Other- Internal-Use Software (Subtopic 350-40). This ASU addresses customer’s accounting for implementation costs incurred in a cloud computing arrangement that is a service contract and also adds certain disclosure requirements related to implementation costs incurred for internal-use software and cloud computing arrangements. The amendment aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). This ASU is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, with early adoption permitted. The amendments in this ASU can be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. The Company is evaluating the effect of adopting this new accounting guidance to determine the impact it may have on the Company’s financial statements. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820). The ASU eliminates such disclosures as the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy. The ASU adds new disclosure requirements for Level 3 measurements. This ASU is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, with early adoption permitted for any eliminated or modified disclosures. The Company is evaluating the effect of adopting this new accounting guidance to determine the impact it may have on the Company’s financial statements. In June 2018, the FASB issued ASU 2018-07, Compensation-Stock Compensation (Topic 718). This ASU eliminated most of the differences between accounting guidance for share-based compensation granted to nonemployees and the guidance for share-based compensation granted to employees. The ASU supersedes the guidance for nonemployees and expands the scope of the guidance for employees to include both. This ASU is effective for annual periods beginning after December 15, 2018, and interim periods within those years. The Company is evaluating the effect of adopting this new accounting guidance to determine the impact it may have on the Company’s financial statements.

3. Intangible Assets (Tables)

3. Intangible Assets (Tables)	6 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	December 31, 2018 June 30, 2018 Accumulated Accumulated Cost Depreciation Cost Depreciation Online gaming website $ 127,133 $ 24,719 $ 127,133 $ 3,532 Total $ 127,133 $ 24,719 $ 127,133 $ 3,532 Net carrying amount $ 102,414 $ 123,601

4. Equipment (Tables)

4. Equipment (Tables)	6 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Equipment	December 31, 2018 June 30, 2018 Accumulated Accumulated Cost Depreciation Cost Depreciation Computer equipment $ 16,319 7,315 $ 14,450 $ 4,863 Furniture and equipment 20,241 6,410 20,241 4,385 Total $ 36,560 13,725 $ 34,691 9,248 Net carrying amount $ 22,835 $ 25,443

8. Commitments and Contingenc_2

8. Commitments and Contingencies (Tables)	6 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commercial office lease	2019 $ 24,500 2020 49,100 2021 49,100 2022 49,100 2023 20,500 $ 192,300 2019 $ 10,487 2020 17,478 $ 27,965

9. Convertible Debt (Tables)

9. Convertible Debt (Tables)	6 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Allocation of the Secured Convertible Notes	Secured Convertible Notes $2,200,000 Face Value Proceeds $ (2,000,000) Compound embedded derivative 1,219,110 Warrant derivative liability 1,338,387 Day-one derivative loss (557,497) Carrying value $ -
Embedded Derivatives	Indexed Shares Fair Values Embedded derivatives: $2,200,000 face value secured convertible notes 3,666,666 $ 1,284,883 Warrant derivative liability (Issued with convertible note) 3,666,666 1,524,962 Warrant derivative liability (Agent commission warrants) 733,333 361,515 8,066,665 $ 3,171,360
Gain (loss) associated with changes in the fair values of the Company’s derivative financial instruments by type of financing	Six Months Ended December 31, 2018 Embedded derivatives: $2,200,000 face value secured convertible notes $ (65,772) Day-one derivative loss: $2,200,000 face value secured convertible notes (557,497) Warrant derivative liabilities: Warrant derivative liabilities (Convertible note) (186,576) Warrant derivative liabilities (Agent commission warrants) 53,792 Total derivative gain (loss) $ (756,053)
Fair Value Measurements On Recurring Basis	Fair Value Measurements Using: Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets (Liabilities) at Fair Value Derivative liabilities - - (3,171,360) (3,171,360) Total $ - $ - $ (3,171,360) $ (3,171,360)
Significant Assumptions	$2,200,000 Face Value Convertible Note Warrants Agent Commission Warrants Conversion price $ 0.60 $ 0.75 $ 0.75 Volatility 112% 119% 119% Term (years) 0.87 2.87 4.95 Risk free rate 2.63% 2.51% 2.51% Expected dividends 0% 0% 0%

11. Warrants (Tables)

11. Warrants (Tables)	6 Months Ended
	Dec. 31, 2018
Guarantees and Product Warranties [Abstract]
Warrant Activities	Number of Warrants Weighted-Average Exercise Weighted Average Exercise Price Weighted Average Weighted Average Remaining Life Intrinsic Value Outstanding, June 30, 2018 9,866,338 $ 0.21 2.60 years $ 6,064,913 Exercised (3,190,192) 0.15 Expired (124,667) 0.60 Outstanding and Exercisable, December 31, 2018 6,551,479 $ 0.23 2.13 years $ 3,361,393
Warrants Outstanding	Expiry Date Number of Warrants Issued and Exercisable Weighted Average Exercise Price $ February 2019 10,000 2.00 March 2019 64,800 4.00 July 2019 4,000 4.00 December 2019 16,000 0.44 December 2019 66,680 0.15 February 2020 350,000 0.15 March 2020 1,480,191 0.15 June 2020 450,000 0.15 July 2020 740,000 0.22 August 2020 900,000 0.25 March 2022 2,469,808 0.15 6,551,479 0.23

12. Stock Options (Tables)

12. Stock Options (Tables)	6 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Option Activity	Number of options Weighted average exercise price $ Outstanding, June 30, 2018 819,120 0.70 Cancelled (120,000) (0.70) Outstanding, December 31, 2018 699,120 0.70
Stock Options Oustanding	Expiry Date Number of Options Issued Number of Options Exercisable Weighted Average Exercise Price $ August 18, 2020 50,000 33,333 0.70 August 1, 2023 529,120 206,597 0.70 May 29, 2020 120,000 30,000 0.70 699,120 269,930 0.70
Stock Compensation Vesting Schedule and Compensation Expense	2018 2017 Employees and directors stock-based payments $ 168,459 $ 185,540 Non-employee awards - - Total $ 168,459 $ 185,540

13. Segmented Information (Tabl

13. Segmented Information (Tables)	6 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Geographic Segment Financial Information	Six months ended December 31, 2018: Antigua Malta Curacao U.S. Total $ $ $ $ $ Net loss - 71,517 39,591 2,885,778 2,996,886 Six months ended December 31, 2017: Antigua Malta Curacao U.S. Total $ $ $ $ $ Net loss 424,286 40,634 3,104 798,881 1,266,905 As at December 31, 2018: Antigua Malta Curacao U.S. Total $ $ $ $ $ Assets 385,541 15,152 910 1,001,573 1,403,176 As at June 30, 2018: Antigua Malta Curacao U.S. Total $ $ $ $ $ Assets 183,650 9,639 1,153 415,243 609,685

14. General and Administrativ_2

14. General and Administrative Expenses (Tables)	6 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
General and Administrative Expenses	2018 $ 2017 $ Advertising and promotion 396,993 42,334 Wages and benefits 333,919 37,650 Rent and utilities 38,856 10,575 Travel 17,421 28,585 Licensing and filing fees 15,504 5,250 Office expenses 23,009 28,932 Bank charges 6,699 3,202 Depreciation 25,665 1,996 Total General and Administrative Expenses 858,066 158,524

1. Nature of Operations and Con

1. Nature of Operations and Continuance of Business (Details Narrative) - USD ($)	Dec. 31, 2018	Jun. 30, 2018
Nature Of Operations And Going Concern
Accumulated Deficit	$ (6,799,708)	$ (3,802,822)
Working Capital	$ 891,475

3. Intangible Assets - Intangib

3. Intangible Assets - Intangible Assets (Details) - USD ($)	6 Months Ended	12 Months Ended
	Dec. 31, 2018	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Online gaming website, cost	$ 127,133	$ 127,133
Total, cost	127,133	127,133
Online gaming website, accumulated Depreciation	24,721	3,532
Total, accumulated depreciation	24,721	3,532
Net carrying amount	$ 102,414	$ 123,601

4. Equipment - Equipment (Detai

4. Equipment - Equipment (Details) - USD ($)	6 Months Ended	12 Months Ended
	Dec. 31, 2018	Jun. 30, 2018
Property, Plant and Equipment [Abstract]
Computer equipment, cost	$ 16,319	$ 14,450
Computer equipment, accumulated depreciation	7,315	4,863
Furniture and equipment, cost	20,241	20,241
Furniture and equipment, accumulated depreciation	6,410	4,385
Total cost	36,560	34,691
Total accumulated depreciation	13,725	9,248
Net carrying amount	$ 22,835	$ 25,443

4. Equipment (Details Narrative

4. Equipment (Details Narrative) - USD ($)	6 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 4,477	$ 2,228

5. Accounts Payable (Details Na

5. Accounts Payable (Details Narrative) - USD ($)	Dec. 31, 2018	Jun. 30, 2018
Payables and Accruals [Abstract]
Accounts payable	$ 244,715	$ 248,356
Trade payables	235,803	210,380
Payroll liabilities	$ 8,911	$ 37,976

6. Related Party Transactions (

6. Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2018	Mar. 14, 2016
Rent incurred to an officer	$ 6,000	$ 4,563
Shares issued to affiliates for advisory services, shares				200,000
Shares issued to affiliates for advisory services, price per share				$ 40,000
Director compensation salary	37,976		$ 8,911
CEO salary	120,000
Ardmore Software consulting fees	71,135	50,000
Swiss Interactive Software consulting fees	183,204	0
Swiss Interactive Software rent expense	16,334	$ 0
Owed to Lim
Owed to officer	1,667		0
Director compensation salary			20,000
Owed to Rozum
Owed to officer	0		0
Director compensation salary			95,000
Owed to Watt
Owed to officer			$ 23,059
Shares issued to affiliates for advisory services, shares			29,190
Shares issued to affiliates for advisory services, value			$ 12,352
Director compensation salary			25,000
Owed to Kozlowski
Owed to officer			0
Shares issued to affiliates for advisory services, value			4,670
Director compensation salary			80,508
Owed to Johnson
Owed to officer	30,975		13,535
Rent owed to officer	$ 1,551		1,551
Director compensation salary			$ 120,000

7. Promissory Notes (Details Na

7. Promissory Notes (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2018	Aug. 13, 2018
Convertible promissory note amount		$ 50,000
Interest of Convertible promissory note		2.00%
Due date of convertible promissory note	Sep. 30, 2018
Settlement amount with accrued interest		$ 56,500
Default interest rate on convertible promissory note		5.00%

8. Commitments and Contingenc_3

8. Commitments and Contingencies (Details) - USD ($)	12 Months Ended							36 Months Ended	60 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020	Apr. 30, 2020	Jun. 30, 2019	Apr. 30, 2019	Apr. 30, 2020	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Lease agreement commitment #1					$ 17,478		$ 10,487	$ 27,965
Lease agreement commitment #2	$ 20,500	$ 49,100	$ 49,100	$ 49,100		$ 24,500			$ 192,300

8. Commitments and Contingenc_4

8. Commitments and Contingencies (Details Narrative) - USD ($)	6 Months Ended
	Dec. 31, 2018	Jun. 30, 2018	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Management Agreements	$ 246,664
Consulting Agreements	91,000
Monthly Service Agreement	8,736
Legal service Agreement	125,000
Contingency claim	117,000
Restricted cash	$ 250,000	$ 0	$ 0

9. Convertible Debt (Details Na

9. Convertible Debt (Details Narrative) - USD ($)	6 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Notes to Financial Statements
Financing Costs	$ (410,772)	$ 0
Fair Value of Placement Agent Warrants	$ 415,307	$ 0

10. Common Stock (Details Narra

10. Common Stock (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2018	Feb. 13, 2019	Dec. 31, 2018	Dec. 18, 2018	Nov. 14, 2018	Oct. 31, 2018	Oct. 24, 2018	Oct. 12, 2018	Oct. 04, 2018	Sep. 24, 2018	Sep. 06, 2018	Sep. 05, 2018	Aug. 27, 2018	Aug. 16, 2018	Aug. 03, 2018	Jul. 31, 2018	Jul. 26, 2018	Jun. 20, 2018	Jun. 18, 2018	Jun. 11, 2018	May 21, 2018	Apr. 26, 2018	Apr. 04, 2018	Mar. 02, 2018	Nov. 07, 2017	Oct. 17, 2017	Sep. 29, 2017	Sep. 26, 2017	Sep. 25, 2017	Sep. 07, 2017	Aug. 27, 2017	Aug. 08, 2017	Aug. 01, 2017	Jul. 24, 2017	Jul. 20, 2017	Jul. 19, 2017	Jul. 17, 2017	Jul. 16, 2017	Jul. 06, 2017	Jul. 05, 2017	May 16, 2017	Apr. 22, 2017	Apr. 01, 2017	Mar. 31, 2017	Mar. 24, 2017	Mar. 08, 2017	Mar. 01, 2017	Feb. 21, 2017	Dec. 31, 2016	Nov. 30, 2016	Sep. 21, 2016	Jun. 30, 2016	Apr. 07, 2016	Mar. 14, 2016	Aug. 24, 2015	Jul. 27, 2015
Stock Transactions Disclosure Abstract
Shares issued for services, shares	40,440							100,000	15,000							185,000	20,000	20,000		250,000				120,000																			400,000				100,000		550,000			300,000		60,000	106,000
Shares issued for services, value	$ 32,352																	$ 16,000		$ 185,625				$ 84,706																			$ 60,000				$ 25,000		$ 137,500			$ 60,000		$ 12,000	$ 21,200
Shares issued for cash, shares		100,000	44,800	20,000			263,525				500,000	66,667	100,000	566,667	333,333		360,000		25,000			100,000			15,500	66,667	21,000	416,500	4,000	20,000	300,000	10,000		5,000	100,000	200,000	400,000	100,000	40,000	800,000	600,000	92,000	2,896,857	4,136,667		360,000		100,000		66,680	200,000	466,680	266,666			60,000
Shares issued for cash, amount		$ 60,000	$ 56,000																$ 5,000			$ 20,000					$ 25,000
Shares issued for cash, price per share		$ .60	$ 1.25	$ .80			$ .15	$ .62	$ .70			$ .15	$ .15	$ .15	$ .15	$ .85	$ .15		$ .20			$ .20			$ .25	$ .15	$ 1.25	$ .15	$ 1.25	$ 1.25	$ .25	$ .25		$ .50	$ .25	$ .25	$ .25	$ .25	$ .25	$ .25	$ 0.25	$ .25	$ .15	$ .15		$ .15		$ 0.15		$ 0.15	$ 0.15	$ .15	$ .15			$ .10
Warrants issued with Share purchases																										66,667			4,000	20,000		100,000		5,000	100,000	200,000	400,000	100,000	40,000	800,000	600,000		2,896,857	4,136,667	250,000			100,000		66,680	200,000
Exercise price of stock purchase warrants						$ 0.15															$ .15		$ .25						$ 2	$ 4		$ 2		$ .50	$ .25	$ .25	$ .25	$ .25	$ .25	$ .25	$ 0.25		$ 0.15	$ .15	$ 62,500			$ .15		$ .15	$ .15
Shares issued to affiliates for advisory services, shares																																																						200,000
Shares issued to affiliates for advisory services, price per share																																																						$ 40,000
Shares issued to for website services, price per share						$ 315,000															$ 170,000		$ 16,000
Shares issued for warrant conversions	$ 166,667
Stock Options Authorized																																	2,500,000
Stock options granted	819,120		699,120																														521,500
Senior secured convertible promissory notes, Amount	$ 0		$ 55,621		$ 1,740,000					$ 2,200,000
Senior secured convertible promissory notes, Percent					5.00%					5.00%
Senior secured convertible promissory notes, Discount					$ 174,000

11. Warrants - Warrants Activit

11. Warrants - Warrants Activities (Details) - USD ($)	Dec. 31, 2018	Jun. 30, 2018	Dec. 31, 2018	Jun. 30, 2018
Outstanding
Number of Warrant Shares, instant	6,815,004	9,866,338	6,815,004	9,866,338
Weighted Average Exercise Price of Warrants, instant	$ .22	$ .21	$ .22	$ .21
Remaining Term of Warrants	2 years 4 months	2 years 7 months
Warrant Shares Intrinsic Value	$ 3,116,150	$ 6,064,913	$ 3,116,150	$ 6,064,913
Exercised
Number of Warrant Shares, duration			(2,926,667)
Weighted Average Exercise Price of Warrants, duration			$ .16
Expired
Number of Warrant Shares, duration				(124,667)
Weighted Average Exercise Price of Warrants, duration				$ .60

12. Stock Options - Stock Optio

12. Stock Options - Stock Option Activity (Details) - $ / shares	6 Months Ended
	Dec. 31, 2018	Jun. 30, 2018	Aug. 01, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of stock options outstanding	699,120	819,120	521,500
Stock Options cancelled	(120,000)
Weighted average exercise price, duration	$ (.70)
Weighted average exercise price	$ .70	$ .70

12. Stock Options - Stock Opt_2

12. Stock Options - Stock Options Oustanding Value (Details) - USD ($)	3 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Jun. 30, 2018
Number of Options Issued	699,120
Number of Options Exercisable	269,930
Weighted Average Exercise Price	$ .70		$ .70
Employees and directors stock-based payments	$ 168,459	$ 185,540
Non-employee awards	0	0
Expires 08/18/2020
Number of Options Issued	50,000
Number of Options Exercisable	333,333
Weighted Average Exercise Price	$ 0.70
Expires 08/01/2023
Number of Options Issued	529,120
Number of Options Exercisable	206,597
Weighted Average Exercise Price	$ 0.70
Expires 05/29/2020
Number of Options Issued	120,000
Number of Options Exercisable	30,000
Weighted Average Exercise Price	$ 0.70

13. Segmented Information - Geo

13. Segmented Information - Geographic Segment Financial Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Net loss	$ (2,123,964)	$ (691,877)	$ (2,996,886)	$ (1,266,905)
Assets			1,351,453
Antigua
Net loss			0	424,286
Assets			385,541	183,650
Malta
Net loss			71,517	40,634
Assets			15,152	9,639
Curacao
Net loss			39,591	3,104
Assets			910	1,153
U.S.
Net loss			2,885,778	798,881
Assets			$ 1,001,573	$ 415,243

14. General and Administrativ_3

14. General and Administrative Expenses - General and Administrative Expenses (Details) - USD ($)	6 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Notes to Financial Statements
Advertising and promotion	$ 396,993	$ 42,334
Wages and benefits	333,919	37,650
Rent and utilities	38,856	10,575
Travel	17,421	28,585
Licensing and filing fees	15,504	5,250
Office expenses	23,009	28,932
Bank charges	6,699	3,202
Depreciation	25,665	1,996
Total General and Administrative Expenses	$ 858,066	$ 158,524

15. Subsequent Events (Details

15. Subsequent Events (Details Narrative) - USD ($)	Feb. 13, 2019	Dec. 31, 2018	Dec. 18, 2018	Nov. 14, 2018	Oct. 31, 2018	Oct. 24, 2018	Oct. 12, 2018	Oct. 04, 2018	Sep. 24, 2018	Sep. 06, 2018	Sep. 05, 2018	Aug. 27, 2018	Aug. 16, 2018	Aug. 03, 2018	Jul. 31, 2018	Jul. 26, 2018	Jun. 30, 2018	Jun. 20, 2018	Jun. 18, 2018	Jun. 11, 2018	May 21, 2018	Apr. 26, 2018	Apr. 04, 2018	Mar. 02, 2018	Nov. 07, 2017	Oct. 17, 2017	Sep. 29, 2017	Sep. 26, 2017	Sep. 25, 2017	Sep. 07, 2017	Aug. 27, 2017	Aug. 08, 2017	Aug. 01, 2017	Jul. 24, 2017	Jul. 20, 2017	Jul. 19, 2017	Jul. 17, 2017	Jul. 16, 2017	Jul. 06, 2017	Jul. 05, 2017	May 16, 2017	Apr. 22, 2017	Apr. 01, 2017	Mar. 31, 2017	Mar. 24, 2017	Mar. 08, 2017	Mar. 01, 2017	Feb. 21, 2017	Dec. 31, 2016	Nov. 30, 2016	Sep. 21, 2016	Jun. 30, 2016	Apr. 07, 2016	Mar. 14, 2016	Aug. 24, 2015	Jul. 27, 2015
Subsequent Events [Abstract]
Senior secured convertible promissory notes, Amount		$ 55,621		$ 1,740,000					$ 2,200,000								$ 0
Senior secured convertible promissory notes, Percent				5.00%					5.00%
Senior secured convertible promissory notes, Discount				$ 174,000
Shares issued for services, shares							100,000	15,000							185,000	20,000	40,440	20,000		250,000				120,000																			400,000				100,000		550,000			300,000		60,000	106,000
Shares issued for services, value																	$ 32,352	$ 16,000		$ 185,625				$ 84,706																			$ 60,000				$ 25,000		$ 137,500			$ 60,000		$ 12,000	$ 21,200
Shares issued for cash, shares	100,000	44,800	20,000			263,525				500,000	66,667	100,000	566,667	333,333		360,000			25,000			100,000			15,500	66,667	21,000	416,500	4,000	20,000	300,000	10,000		5,000	100,000	200,000	400,000	100,000	40,000	800,000	600,000	92,000	2,896,857	4,136,667		360,000		100,000		66,680	200,000	466,680	266,666			60,000
Shares issued for cash, amount	$ 60,000	$ 56,000																	$ 5,000			$ 20,000					$ 25,000
Shares issued for cash, price per share	$ .60	$ 1.25	$ .80			$ .15	$ .62	$ .70			$ .15	$ .15	$ .15	$ .15	$ .85	$ .15			$ .20			$ .20			$ .25	$ .15	$ 1.25	$ .15	$ 1.25	$ 1.25	$ .25	$ .25		$ .50	$ .25	$ .25	$ .25	$ .25	$ .25	$ .25	$ 0.25	$ .25	$ .15	$ .15		$ .15		$ 0.15		$ 0.15	$ 0.15	$ .15	$ .15			$ .10
Warrants issued with Share purchases																										66,667			4,000	20,000		100,000		5,000	100,000	200,000	400,000	100,000	40,000	800,000	600,000		2,896,857	4,136,667	250,000			100,000		66,680	200,000
Exercise price of stock purchase warrants					$ 0.15																$ .15		$ .25						$ 2	$ 4		$ 2		$ .50	$ .25	$ .25	$ .25	$ .25	$ .25	$ .25	$ 0.25		$ 0.15	$ .15	$ 62,500			$ .15		$ .15	$ .15
Stock Options Authorized																																	2,500,000
Stock options granted		699,120															819,120																521,500