Integrated Ventures (INTV) 10-Q 14 Feb 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Dec. 31, 2016	Feb. 08, 2017
Document And Entity Information
Entity Registrant Name	EMS FIND, INC.
Entity Central Index Key	1,520,118
Document Type	10-Q
Document Period End Date	Dec. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--06-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		42,200,494
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,017

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Dec. 31, 2016	Jun. 30, 2016
Current Assets
Cash	$ 28,523	$ 1,974
Other receivable	566	566
Total Current Assets	29,089	2,540
Other assets
Fixed assets, net
Fixed assets held for sale, net	4,870	4,870
Deposits	700	700
Total other assets	5,570	5,570
Total assets	34,659	8,111
Current liabilities
Convertible notes payable, net of discounts	215,117	188,131
Accounts payable	41,209	13,916
Due to related party	20,496	31,476
Accrued expenses	39,437	36,543
Checks written in excess of cash balance		11,695
Derivative liability	414,248	1,208,414
Total current liabilities	730,507	1,490,174
Total liabilities	730,507	1,490,174
Stockholders' deficit
Common stock, $0.001 par value, (100,000,000 shares authorized 35,643,949 and 32,711,272 shares issued, issuable and outstanding as of December 31, 2016 and June 30, 2016, respectively)	46,427	32,711
Additional paid-in capital	4,678,329	3,644,483
Accumulated deficit	(5,421,194)	(5,159,757)
Total stockholders' deficit	(695,848)	(1,482,063)
Total liabilities and stockholders' deficit	34,659	8,111
Series A Preferred Stock [Member]
Stockholders' deficit
Preferred stock	500	500
Series B Preferred Stock [Member]
Stockholders' deficit
Preferred stock	$ 90

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2016	Jun. 30, 2016
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	35,643,949	32,711,272
Common stock, shares outstanding	35,643,949	32,711,272
Series A Preferred Stock [Member]
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	500,000	1,000,000
Preferred stock, shares outstanding	500,000	1,000,000
Series B Preferred Stock [Member]
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	90,000	90,000
Preferred stock, shares issued	60,000	0
Preferred stock, shares outstanding	60,000	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Revenues
Gross sales
Cost of goods sold
Gross profit
General and administrative expenses
Consulting fees	3,992	24,082	3,992	52,216
Professional fees	4,207	25,604	53,008	41,549
Executive compensation		1,528		112,411
Stock-based compensation	58,500	323,984	702,450	323,984
Research and development	738	2,021	738	5,361
Payroll Expense	6,000	20,239	25,500	36,881
General & administrative	22,898	3,620	63,863	11,774
Rent	700	2,100	2,800	5,300
Depreciation and amortization
Total general and administrative expenses	97,034	403,178	852,350	589,476
Loss from operations	(97,034)	(403,178)	(852,350)	(589,476)
Other income (expense)
BCF expense	(107,578)	(12,885)	(182,558)	(12,885)
OID expense	(3,611)	(5,020)	(19,454)	(5,020)
Change in FV of embedded conversion options	376,412	(86,674)	1,157,729	(86,674)
Loss on conversion of debt into common stock	(234,210)		(349,484)
Interest expense	(8,939)	(2,928)	(15,320)	(2,928)
Total other income (expense)	22,074	(107,507)	590,913	(107,507)
Discontinued Operations
Loss from discontinued operations		(27,566)		(76,670)
Total Discontinued Operations		(27,566)		(76,670)
Net loss	$ (74,960)	$ (538,251)	$ (261,437)	$ (773,653)
Basic and diluted loss per share	$ 0	$ (0.02)	$ (0.01)	$ 0
Basic and diluted loss per share - discontinued operations		$ 0		$ 0
Weighted average number of common shares outstanding	38,946,514	28,946,199	39,660,326	28,870,906

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities
Net loss	$ (261,437)	$ (773,653)
Adjustments to reconcile net income (loss) to net cash used in operations:
Stock-based compensation	702,450	323,984
BCF expense	182,558	12,885
OID expense	19,454	5,020
Change in FV of embedded conversion options	(1,157,729)	86,674
Loss on conversion of debt into common stock	349,484
Discontinued operations		(31,855)
Changes in assets and liabilities:
Prepaid expenses		(4,583)
Accounts payable	27,293	(13,716)
Due to related party	(10,980)
Accrued expenses	2,894
Checks written in excess of cash balance	(11,695)
Net cash used in operating activities	(157,708)	(395,244)
Cash flows from financing activities
Proceeds from sale of common stock		55,000
Proceeds from related party		180,000
Proceeds received from notes payable	184,257	200,500
Net cash provided by financing activities	184,257	435,500
Net increase in cash	26,549	40,256
Cash at beginning of period	1,974	45,843
Cash at end of period	28,523	86,099
Supplemental disclosures of cash flow information:
Cash paid for interest
Cash paid for taxes
Non-cash investing and financing activities
Shares issuance for notes	327,160	260,480
Shares issuance for accrued compensation	$ 37,500

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Organization EMS Find, Inc. (the "Company," "we," "our," or "EMS Find") was incorporated in the State of Nevada on March 22, 2011, under the name of Lightcollar, Inc. On March 20, 2015, the Company amended its articles of incorporation and changed its name from Lightcollar, Inc. to EMS Find, Inc. On December 23, 2014, the Company authorized a forward split (the "Forward Split") of its issued and authorized common shares, whereby every one (1) old share of common stock was exchanged for five (5) new shares of the Company's common stock. As a result, the issued and outstanding shares of common stock was increased from five million six hundred fifty thousand (5,650,000) common shares prior to the Forward Split to twenty-eight million two hundred fifty thousand (28,250,000) common shares following the Forward Split. Fractional shares were rounded upward. On March 10, 2015, the Company, with the approval of a majority vote of its shareholders filed a Certificate of Designation establishing the designations, preferences, limitations and relative rights of the Company's Series A preferred stock (the "Series A Designation" and the "Series A Preferred Stock"). The terms of the Certificate of Designation of the Series A Preferred Stock, which was filed with the State of Nevada on March 12, 2015, include the right to vote in aggregate, on all shareholder matters equal to 1,000 votes per share of Series A Preferred Stock, Series A Preferred Stock shares are not convertible into shares of our common stock. Effective March 20, 2015, the Company, with the approval of its board of directors and its majority shareholders by written consent in lieu of a meeting, filed a Certificate of Amendment (the "Certificate of Amendment") with the Secretary of State of Nevada. As a result of the Certificate of Amendment, the Company, among other things, (i) changed its name to "EMS Find, Inc.," and (ii) changed its symbol to "EMSF." On March 23, 2015, the Company issued 50,000 shares of Series A Preferred Stock in consideration for services on the Company's Board of Directors. On March 31, 2015, the Company issued 450,000 shares of Series A Preferred Stock in consideration for services on the Company's Board of Directors. On March 31, 2015, the Company signed the share exchange agreement with EMS Factory, Inc. ("EMS Factory"), a company incorporated under the laws of the State of Pennsylvania, and the shareholder of EMS Factory (the "Selling Shareholder") pursuant to a share exchange agreement by and among the Company, EMS Factory and the Selling Shareholder. The Company acquired 100% of the issued and outstanding securities of EMS Factory in exchange for the issuance of 10,000,000 shares of the Company's restricted Common Stock, par value $0.001 per share and 500,000 shares of the Company's Series A Preferred Stock, par value $0.001. The Company also has an agreement with an investor to fund $300,000 over the next one hundred and twenty days, to support the continued development and commercialization of EMS Factory's technology, in the following manner: As a result of the Agreement the Selling Shareholder acquired up to 49% of the voting rights of Company's currently issued and outstanding shares of common stock. Upon completion of the agreement, EMS Factory became a wholly-owned subsidiary and the Company acquired the business and operations of EMS factory. Further, on the Closing date of the Agreement, Steve Rubakh, was appointed the President, Chief Executive Officer, Chief Financial Officer, Treasurer, Secretary and a Director of the Company, and Mr. Matveev Anton resigned all of his positions with the Company. Basis of Presentation The accompanying unaudited consolidated financial statements of EMS Find, Inc. and its wholly-owned subsidiaries, EMS Factory, Inc. and Viva Entertainment, have been prepared in accordance with U.S. generally accepted accounting principles ("US GAAP") for interim financial information and the instructions to Form 10-Q and Article 8 of Regulation S-X. The results of operations for the interim period ended December 31, 2016 shown in this report are not necessarily indicative of results to be expected for the full fiscal year ending June 30, 2017. All intercompany balances and transactions have been eliminated. In the opinion of the Company's management, the information contained herein reflects all adjustments (consisting of normal recurring adjustments) necessary for a fair presentation of the Company's results of operations, financial position and cash flows. The unaudited interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements in the Company's Form 10-K for the year ended June 30, 2016 filed on September 27, 2016 and Management's Discussion and Analysis of Financial Condition and Results of Operations. For accounting purposes and due to the accounting for the reverse merger, the Company is using the accounting year end of EMS Factory, Inc., for the presentation in this filing. Nature of Business The Company transitioned its operations from acting as a licensed ambulance provider to providing medical transportation information and acting as an intermediary coordinating dispatch services for providers, patients and medical transport companies. The Company is designing, developing, marketing, and operating software assets mainly in on-demand mobile healthcare sector. Principles of Consolidation The consolidated financial statements include the accounts of EMS Find and its wholly-owned subsidiaries, EMS Factory and Viva Entertainment. All significant inter-company balances and transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Because of the use of estimates inherent in the financial reporting process, actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company maintains cash balances in non-interest-bearing accounts that currently do not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The Company had cash balances of $28,523 and $1,974 as of December 31, 2016 and June 30, 2016 respectively. Property and Equipment Property and equipment consists of ambulances and medical equipment and are stated at cost. Ambulance and medical equipment is depreciated using the straight-line method over the estimated service life of five years. Maintenance and repairs are expensed as incurred and improvements are capitalized. Gains or losses on the disposition of property and equipment are recorded upon disposal. Accounting for Derivatives The Company evaluates its convertible debt, options, warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for. The result of this accounting treatment is that under certain circumstances the fair value of the derivative is marked-to-market each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the statement of operations as other income or expense. Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity. Equity instruments that are initially classified as equity that become subject to reclassification under this accounting standard are reclassified to liability at the fair value of the instrument on the reclassification date. Impairment of Long-Lived Assets The Company accounts for long-lived assets in accordance with the provisions of Statement of Financial Accounting Standards ASC 360-10, "Accounting for the Impairment or Disposal of Long-Lived Assets". This statement requires that long-lived assets and certain identifiable intangibles be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. Stock-Based Compensation The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718. ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity based compensation issued to employees. The value of the portion of an award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method. The Company accounts for non-employee share-based awards in accordance with the measurement and recognition provisions ASC Topic 505-50. The Company estimates the fair value of stock options at the grant date by using the Black-Scholes option-pricing model. Revenue Recognition Our revenue is derived from the service revenue from ambulance transportation services. The Company's revenue recognition policy is in accordance with the requirements of Staff Accounting Bulletin ("SAB") No. 104, Revenue Recognition ("SAB 104"), and other applicable revenue recognition guidance under US GAAP. Sales revenue is recognized for our retail and wholesale customers when: (i) persuasive evidence of a sales arrangement exists, (ii) the sales terms are fixed or determinable, (iii) title and risk of loss have transferred, and (iv) collectability is reasonably assured — generally when products are shipped to the customer and services are rendered, except in situations in which title passes upon receipt of the products by the customer. In this case, revenues are recognized upon services rendered. Income Taxes The Company adopted the provisions of ASC 740-10, “Accounting for Uncertain Income Tax Positions.” When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company has not recorded a liability for unrecognized tax benefits. As of June 30, 2016, tax year 2015 remain open for IRS audit. The Company has received no notice of audit from the IRS for any of the open tax years. The Company adopted ASC 740-10, “Definition of Settlement in FASB Interpretation No. 48,” (“ASC 740-10”), which was issued on May 2, 2007. ASC 740-10 amends FIN 48 to provide guidance on how an entity should determine whether a tax position is effectively settled for the purpose of recognizing previously unrecognized tax benefits. The term “effectively settled” replaces the term “ultimately settled” when used to describe recognition, and the terms “settlement” or “settled” replace the terms “ultimate settlement” or “ultimately settled” when used to describe measurement of a tax position under ASC 740-10. ASC 740-10 clarifies that a tax position can be effectively settled upon the completion of an examination by a taxing authority without being legally extinguished. For tax positions considered effectively settled, an entity would recognize the full amount of tax benefit, even if the tax position is not considered more likely than not to be sustained based solely on the basis of its technical merits and the statute of limitations remains open. The adoption of ASC 740-10 did not have an impact on the accompanying financial statements. Net Earnings (Loss) Per Share In accordance with ASC 260-10, "Earnings Per Share," basic net earnings (loss) per common share is computed by dividing the net earnings (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per share are computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Dilutive common stock equivalent shares which may dilute future earnings per share consist of convertible notes convertible into 54,688,841 common shares. Equivalent shares are not utilized when the effect is anti-dilutive (see Note 4). Recent Pronouncements On November 2014, The Financial Accounting Standards Board (FASB) issued Accounting Standard Update No. 2014-16—Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity (a consensus of the FASB Emerging Issues Task Force). The amendments in this Update do not change the current criteria in GAAP for determining when separation of certain embedded derivative features in a hybrid financial instrument is required. That is, an entity will continue to evaluate whether the economic characteristics and risks of the embedded derivative feature are clearly and closely related to those of the host contract, among other relevant criteria. The amendments clarify how current GAAP should be interpreted in evaluating the economic characteristics and risks of a host contract in a hybrid financial instrument that is issued in the form of a share. The effects of initially adopting the amendments in this Update should be applied on a modified retrospective basis to existing hybrid financial instruments issued in the form of a share as of the beginning of the fiscal year for which the amendments are effective. Retrospective application is permitted to all relevant prior periods. On November 2014, The Financial Accounting Standards Board (FASB) issued Accounting Standard Update No. 2014-17—Business Combinations (Topic 805): Pushdown Accounting (a consensus of the FASB Emerging Issues Task Force). The amendments in this Update provide an acquired entity with an option to apply pushdown accounting in its separate financial statements upon occurrence of an event in which an acquirer obtains control of the acquired entity. The amendments in this Update are effective on November 18, 2014. After the effective date, an acquired entity can make an election to apply the guidance to future change-in-control events or to its most recent change-in-control event. However, if the financial statements for the period in which the most recent change-in-control event occurred already have been issued or made available to be issued, the application of this guidance would be a change in accounting principle. In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements - Going Concern. The new standard requires management of public and private companies to evaluate whether there is substantial doubt about the entity's ability to continue as a going concern and, if so, disclose that fact. Management will also be required to evaluate and disclose whether its plans alleviate that doubt. The standard requires management to evaluate, for each reporting period, whether there are conditions or events that raise substantial doubt about a company's ability to continue as a going concern within one year from the date the financial statements are issued. The new standard is effective for annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early adoption is permitted. We do not expect the adoption of the ASU to have a significant impact on our consolidated financial statements.

GOING CONCERN

GOING CONCERN	6 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
NOTE 2 - GOING CONCERN	The Company has not generated any revenues, has recurring net losses, a working capital deficiency as of December 31, 2016 of $701,419, and used cash in operations of $157,708 and $395,244 for the six months ended December 31, 2016 and 2015, respectively. In addition, as of December 31, 2016, the Company had an accumulated deficit of $5,421,194. These conditions raise substantial doubt about the Company's ability to continue as a going concern. The accompanying consolidated financial statements have been prepared in conformity with U.S. GAAP, which contemplate continuation of the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The ability of the Company to continue its operations is dependent on the execution of management's plans, which include the raising of capital through the debt and/or equity markets, until such time that funds provided by operations are sufficient to fund working capital requirements. If the Company were not to continue as a going concern, it would likely not be able to realize its assets at values comparable to the carrying value or the fair value estimates reflected in the balances set out in the preparation of the consolidated financial statements. There can be no assurances that the Company will be successful in generating additional cash from the equity/debt markets or other sources to be used for operations. The consolidated financial statements do not include any adjustments relating to the recoverability of assets and classification of assets and liabilities that might be necessary. Based on the Company's current resources, the Company will not be able to continue to operate without additional immediate funding. Should the Company not be successful in obtaining the necessary financing to fund its operations, the Company would need to curtail certain or all operational activities and/or contemplate the sale of its assets, if necessary.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
NOTE 3 - PROPERTY AND EQUIPMENT	Assets held for Sale December 31, June 30, 2016 2016 Assets held for sale $ 13,246 $ 13,246 Less: Accumulated depreciation (8,376 ) (8,376 ) Total equipment, net $ 4,870 $ 4,870 Depreciation and amortization expense for the three months ended December 31, 2016 and 2015 was $0 and $47, respectively. After the merger in March 2015, the Company discontinued all of its ambulance services. The Company wrote down $8,200 as of June 30, 2015 for its assets held for sale and took a loss of $13,097 on a sale of three of its vehicles it used for its medical transportation business. On March 28, 2016, the Company sold various assets valued at $35,521, net of accumulated depreciation, for $23,422. With the fees associated with the sale, the Company recorded a loss on the sale of $22,855.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
NOTE 4 - RELATED PARTY TRANSACTIONS	In April 2015, the Company entered a month-to-month lease agreement for an office space for $1,250 per month owned by a relative of Steve Rubakh (“Rubakh”), an officer and director of the Company. The lease was terminated on August 30, 2015. On August 5, 2015, Shang Fei resigned from the Company as a board member and surrendered his 500,000 shares of Series A Preferred Stock which the company had issued to him in March 2015. Mr. Shang Fei also has provided the Company with $260,000 of capital of which $210,000 and a prior loan for expenses of $19,095 was converted into 212,050 shares of common stock. On September 25, 2015, the Company authorized the issuance of 125,000 shares of common stock as part of an agreement with Daniel Grillo (“Grillo”), a director of the Company, for services from September 25, 2015 through March 31, 2016. The shares are amortized over the period of the agreement. See Note 6. On October 28, 2015, Viva Entertainment, a subsidiary of the Company, entered into an employment agreement with Johnny Falcones (“Falcones”), for the period October 28, 2015 through December 31, 2018. Falcones was issued on January 2, 2016, warrants to purchase 3,000,000 shares of common stock of the Company, with an exercise price of $0.74. Additionally, Falcones would receive three year warrants to purchase up to 5% of the common stock of Viva Entertainment, at an exercise price of $0.50, which are exercisable in the event that Viva Entertainment is spun out of the Company. Furthermore, Falcones was to receive 375,000 shares of common stock of the Company on a monthly basis, starting on February 1, 2016, for a period of four months, for an aggregate total of 1,500,000 shares of common stock of the Company. On April 6, 2016, as part of the sale of Viva Entertainment, these warrants held by Falcones were cancelled and his employment agreement terminated. See Notes 1 and 6. On January 2, 2016, the Company issued 3,000,000 warrants for common stock of the Company to Rubakh as a compensation incentive. The warrants mature on January 2, 2021. The exercise price is $0.74 and the warrant has a cashless exercise option. The common stock of the Company current price on the date of issuance was $0.47. The warrants were valued at $0.383 using a Black-Scholes calculation. The Company recorded an expense of $1,149,000. See Note 6. On January 2, 2016, the Company issued 3,000,000 warrants for common stock of the Company to Falcones as a compensation incentive. The warrants mature on January 2, 2021. The exercise price was $0.74 and the warrant had a cashless exercise option. The common stock of the Company current price on the date of the issuance was $0.47. The warrants were value at $0.383 using a Black-Scholes calculation. The Company recorded an expense of $1,149,000. See Note 6. As part of the April 6, 2016 sale of Viva Entertainment (see Notes 1 and 6), these warrants were cancelled effective the date of issuance. On March 15, 2016, the Company issued 242,424 shares of common stock to Sophia Rubakh, a relative of Rubakh, in consideration of various consulting administrative and marketing services provided to the Company. The shares were issued with a value of $0.21, or $50,909. See Note 6. On June 1, 2016, the Company entered into a convertible promissory note with Rubakh, converting $81,364 of payables to Rubakh into the note. The note is non-interest bearing and matures on December 1, 2016. The note has a conversion rate of $0.03 per share. The closing price of the Company’s common stock on the previous day was $0.08. On June 27, 2017, Rubakh converted the principal of $81,364 into 2,712,133 shares of common stock. The conversion resulted in a loss of $298,335. Additionally, beneficial conversion feature expense of $61,134 had been recorded as of the date of conversion. See Notes 5 and 6. On June 27, 2016, Rubakh converted his convertible promissory note in the amount of $81,364 into 2,712,133 shares of common stock. The conversion price was $0.03 whereas the current stock price was $0.14 therefore, a loss of $298,335 was recorded. See Notes 5 and 6. On July 1, 2016, the Board of Directors of the Company agreed with Rubakh to reduce his compensation to $75,000 per year and to terminate the monthly issuance of 30,000 shares of common stock and in exchange, Rubakh will receive 30,000 shares of Series B Preferred Stock on a quarterly basis. The initial issuance effective for the period April 1, 2016 through June 30, 2016 was issued on August 29, 2016, and the second issuance for the period July 1, 2016 through December 31, 2016 was issued on September 1, 2016. On July 1, 2016, the Board of Directors of the Company agreed with Rubakh to convert $6,000 of accrued compensation into 300,000 shares of common stock, at a conversion rate of $0.02 per share. The current price of the common stock was $0.125, therefore, a loss on conversion of $31,500 was recorded. See Note 6. For the six months ended December 31, 2016, the Company authorized the issuance of 90,000 shares of Series B preferred stock as part of Rubakh's compensation package. Stock-based compensation of $697,500 was recorded. See Note 6. Due to the garnishment of the Company’s bank account, related to LG Capital, LLC and its legal actions against the Company (see Note 8), the Company has no feasible method of conducting business without the use of a bank account. Management of the Company determined that any monies required to operate the Company for the future would be garnished according to the court order. Furthermore, without the ability to utilize a bank account, the Company would potentially have to cease operations, which would be to the detriment of the Company and its shareholders. To enable the Company to continue to conduct business, which is also the only way LG Capital, LLC would be able to have the outstanding balance satisfied, a member of management opted to utilize the bank account for an unrelated company, which is controlled by this member of management, to enable the Company to receive funds and meet its operating needs, as well as to satisfy the outstanding liability to LG Capital, LLC, and the other debt holders and vendors of the Company.

NOTES PAYABLE AND CONVERTIBLE N

NOTES PAYABLE AND CONVERTIBLE NOTES PAYABLE, NET OF DISCOUNTS	6 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
NOTE 5 - NOTES PAYABLE AND CONVERTIBLE NOTES PAYABLE, NET OF DISCOUNTS	Notes payable and convertible notes payable, all classified as current at December 31, 2016 and June 30, 2016, consist of the following: Notes and convertible notes, net of discounts December 31, 2016 June 30, 2016 Original Principal, Original Principal, Debt Issue net of Debt Issue net of Principal Discounts Discount Discounts Principal Discounts Discount Discounts LG Capital Funding, LLC $ 125,000 $ - $ - $ 125,000 $ 125,000 $ (13,905 ) $ (5,840 ) $ 105,255 LG Capital Funding, LLC 25,000 - - 25,000 125,000 (34,132 ) (7,992 ) 82,876 Global Opportunity Group, LLC 16,500 (11,075 ) (822 ) 4,603 - - - - Old Main Capital, LLC 33,333 (18,447 ) (1,845 ) 13,041 - - - - River North Equity, LLC 33,333 (11,876 ) (1,187 ) 20,270 - - - - EMA Financial, LLC 33,000 (21,247 ) (2,125 ) 9,628 Global Opportunity Group, LLC 4,643 (3,323 ) 1,320 Global Opportunity Group, LLC 10,000 (9,151 ) 849 GPL 37,463 (34,816 ) 2,647 EMA Financial, LLC 33,000 (25,225 ) 7,775 Global Opportunity Group, LLC 18,700 (12,151 ) (1,565 ) 4,984 - - - - Total $ 369,972 $ (147,311 ) $ (7,544 ) $ 215,117 $ 250,000 $ (48,037 ) $ (13,832 ) $ 188,131 On March 23, 2015, the Company issued a note to Green Construction for $30,400 with 10% interest per annum, as of June 30, 2015 the note had accrued interest of $822. The note was due on October 15, 2015. On July 30, 2015, the Company issued 26,885 to satisfy this debt. On October 22, 2015, the Company entered into a Securities Purchase Agreement ("Purchase Agreement"), dated as of October 22, 2015, with LG Capital Funding, LLC ("LG"), pursuant to which the Company sold LG a convertible note in the principal amount of $125,000 (the first of four such Convertible Notes each in the principal amount of $125,000 provided for under the Purchase Agreement), bearing interest at the rate of 8% per annum (the "Convertible Note"). Each of the Convertible Notes issuable under the Purchase Agreement provides for a 15% original issue discount ("OID"), such that the purchase price for each Convertible Note is $106,250, and at each closing LG is entitled to be paid $6,000 for legal and other expenses. The Convertible Note provides LG the right to convert the outstanding balance, including accrued and unpaid interest, of such Convertible Note into shares of the Company's common stock at a price ("Conversion Price") for each share of common stock equal to 80% of the lowest trading price of the common stock as reported on the National Quotations Bureau for the OTCQB exchange on which the Company's shares are traded or any exchange upon which the common stock may be traded in the future, for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company or its transfer agent. The Convertible Note is payable, along with interest thereon, on October 22, 2016. As of December 31, 2016, $11,253 of interest has been accrued. The convertible note has an OID of 15%, which was recorded at $18,750 of which was fully amortized as of December 31, 2016. The Company recorded a debt discount of $44,643 which, as of December 31, 2016, was fully amortized. On October 14, 2016, the Supreme Court of the State of New York County of Kings, in regards to LG Capital Funding, LLC v. EMS Find, Inc., issued a judgment against EMS Find, Inc. in favor of LG Capital Funding, LLC, in the amount of $135,202, which includes principal and interest (calculated as of September 29, 2016), in regards to the convertible promissory note dated October 22, 2015. The judgment includes an Information Subpoena with Restraining Notice, which addressed the EMS Find, Inc. bank account at TD Bank. As of the date of this filing, $1,304 was garnished. On December 3, 2015, the Company issued the second convertible note to LG, as discussed, for $125,000. As of December 31, 2016, $8,993 of interest has been accrued. The Company has recorded an OID of 15%, which was recorded at $18,750 which was fully amortized as of December 31, 2016. The Company recorded a debt discount of $85,165 which, as of December 31, 2016, was fully amortized. The Company has recorded a derivative liability of $8,993 as of December 31, 2016. On July 21, 2016, the Company entered into a convertible promissory note with Old Main Capital, LLC (“Old Main”) for $33,333. The note matures on July 21, 2017 and bears interest at 10%. The convertible promissory note provides for an OID of $3,333, a deduction of $1,250 for Old Main’s legal fees, and $2,500 for Old Main’s legal fees related to the equity purchase agreement. Therefore, the net proceeds to the Company was $26,250. The conversion price is the lower of 65% of the lowest traded price for the twenty consecutive trading days immediately preceding the applicable conversion date or the closing bid price on the original issue date. As of December 31, 2016, $1,488 of the OID had been amortized, $14,886 of the debt discount had been amortized, and there was accrued interest of $1,498. The Company has recorded a derivative liability of $78,333 as of December 31, 2016. On July 25, 2016, the Company entered into an equity purchase agreement with River North Equity, LLC (“River North”) for up to $2,000,000. On July 25, 2016, the Company entered into a convertible promissory note with River North for $40,000. The convertible promissory note has a maturity date of March 29, 2017 and is non-interest bearing. The conversion price is the lower of 65% of the lowest traded price for the twenty consecutive trading days immediately preceding the applicable conversion date. The convertible promissory note provides for an OID of $3,333, a deduction of $4,000 for River North’s legal fees, and a debt discount of $33,333. As of December 31, 2016, $2,146 of the OID had been amortized, $21,457 of the debt discount had been amortized, and there was accrued interest of $1,753. The Company has recorded a derivative liability of $93,728 as of December 31, 2016. On August 10, 2016, the Company entered into a securities purchase agreement with Global Opportunity Group, LLC (“Global”) for $16,500. The Company received net proceeds of $15,000. Additionally, the Company issued 165,000 warrants for common stock with an exercise price of $0.15 per share and have a cashless exercise option (see Note 6). The convertible promissory note provides for an OID of $1,500, a deduction of $1,000 for Global’s legal fees, and a debt discount of $16,500. As of December 31, 2016, $822 of the OID had been amortized, $5,425 of the debt discount had been amortized, and there was accrued interest of $656. The Company has recorded a derivative liability of $54,330 as of December 31, 2016. On August 18, 2016, Global purchased $60,000 of the December 2015 LG note. The conversion feature was 50% of the previous 20 days’ lowest traded price. The acquisition was in two tranches, $30,000 each, thirty days apart. Subsequent to the acquisition of the first $30,000, LG completed the following conversions: on August 29, 2016, $5,000 ($4,500 principal and legal fees of $500) into 250,000 shares, converted at a rate of $0.02 per share, with a loss on conversion of $15,500 as the current stock price was $0.082; on September 2, 2016, $10,000 ($9,500 principal and legal fees of $500) into 500,000 shares, converted at a rate of $0.02 per share, with a loss on conversion of $25,000 as the current stock price was $0.07; on September 13, 2016, $8,500 ($8,000 principal and legal fees of $500) into 680,000 shares, converted at a rate of $0.0125 per share, with a loss on conversion of $18,700 as the current stock price was $0.04, and; on September 26, 2016, $8,500 ($8,000 principal and legal fees of $500) into 1,202,677 shares, converted at a rate of $0.0071 per share, with a loss on conversion of $31,871 as the current stock price was $0.0275 (see Note 6). On October 7, 2016, Global converted $6,000 ($5,500 principal and legal fees of $500) into 1,000,000 shares, converted at a rate of $0.006 per share, with a loss on conversion of $13,000 as the current stock price was $0.019 (see Note 9). On November 9, 2016, Global converted $7,815 ($7,315 principal and legal fees of $500) into 1,563,000 shares, converted at a rate of $0.00468 per share, with a loss on conversion of $23,445 as the current stock price was $0.02 (see Note 9). On November 22, 2016, a default fee of $8,593 was added to the principal balance. On November 28, 2016, Global converted $4,890 ($4,390 principal and legal fees of $500) into 1,420,000 shares, converted at a rate of $0.003444 per share, with a loss on conversion of $23,010 as the current stock price was $0.02 (see Note 9). On December 7, 2016, Global converted $8,550 ($8,050 principal and legal fees of $500) into 1,900,000 shares, converted at a rate of $0.004237 per share, with a loss on conversion of $29,450 as the current stock price was $0.02 (see Note 9). On December 22, 2016, Global converted $7,695 ($7,195 principal and legal fees of $500) into 1,900,000 shares, converted at a rate of $0.003787 per share, with a loss on conversion of $49,305 as the current stock price was $0.03 (see Note 9). As of December 31, 2016, the principal balance is $4,643 and the accrued interest is $95. The Company has recorded a derivative liability of $4,451 as of December 31, 2016. On August 23, 2016, the Company entered into a securities purchase agreement with EMA Financial, LLC (“EMA”), for $33,000. The Company received net proceeds of $29,700. The convertible promissory note provides for an OID of $3,300, a deduction of $3,000 for EMA’s legal fees, and a debt discount of $33,000. As of December 31, 2016, $1,175 of the OID had been amortized, $11,753 of the debt discount had been amortized, and there was accrued interest of $1,895. The Company has recorded a derivative liability of $80,035 as of December 31, 2016. On January 17, 2017, EMS converted $5,244, consisting of $4,642 of principal, $102 of accrued interest, and $500 in legal fees, into 2,056,545 shares of common stock. See Notes 6 and 8. The conversion price was $0.00255. A loss on conversion will be recorded accordingly. On September 12, 2016, LG converted $8,500 of principal of the October 22, 2015 convertible promissory note (see Note 6) into 680,000 shares of common stock. The conversion price, based on a 50% discount, was $0.0125. A loss on conversion will be recorded accordingly. On October 6, 2016, the Company entered into a convertible promissory note with EMA for $33,000. The note matures on October 6, 2017 and bears interest at 12%. A debt discount of $33,000 was recorded. The conversion price is the lower of 50% of the lowest traded price for the twenty consecutive trading days immediately preceding the applicable conversion date or the closing bid price on the original issue date. As of December 31, 2016, $7,775 of the debt discount had been amortized, and there was accrued interest of $944. The Company has recorded a derivative liability of $54,327 as of December 31, 2016. On December 2, 2016, the Company entered into a convertible promissory note with Global for $18,700. The note matures on December 2, 2017 and bears interest at 12%. The convertible promissory note provides for an OID of $1,700. Therefore, the net proceeds to the Company was $11,500. A debt discount of $18,700 was recorded. The conversion price is the lower of 50% of the lowest traded price for the twenty consecutive trading days immediately preceding the applicable conversion date or the closing bid price on the original issue date. As of December 31, 2016, $135 of the OID had been amortized, $1,049 of the debt discount had been amortized, and there was accrued interest of $184. The Company has recorded a derivative liability of $31,890 as of December 31, 2016. On December 15, 2016, the Company entered into a convertible promissory note with GPL for $40,463. The note matures on July 15, 2017 and bears interest at 10%. A debt discount of $40,463 was recorded. The conversion price is the lower of 50% of the lowest traded price for the twenty consecutive trading days immediately preceding the applicable conversion date or the closing bid price on the original issue date. On December 22, 2016, GPL converted $3,000 into 3,000,000 shares of common stock (see Note 6). The conversion was at a rate of $0.001, which was the adjusted rate due to certain conditions of default. A loss on conversion of $87,000 was recorded. On January 17, 2017, GPL converted $4,500 into 4,500,000 shares of common stock (see Notes 6 and 8). The conversion was at a rate of $0.001, which was the adjusted rate due to certain conditions of default. A loss on conversion of $20,250 will be recorded. As of December 31, 2016, $3,054 of the debt discount had been amortized, and there was accrued interest of $188. On December 13, 2016, the Company entered into a convertible promissory note with GPL for $10,000. The note matures on July 13, 2017 and bears interest at 12%. A debt discount of $10,000 was recorded. The conversion price is the lower of 50% of the lowest traded price for the twenty consecutive trading days immediately preceding the applicable conversion date or the closing bid price on the original issue date. As of December 31, 2016, $849 of the debt discount had been amortized, and there was accrued interest of $62. The Company has recorded a derivative liability of $17,154 as of December 31, 2016.

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	6 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
NOTE 6 - STOCKHOLDERS' DEFICIT	Preferred Stock Series A Preferred Stock On March 10, 2015, the Company, with the approval of a majority vote of its Board of Directors approved the filing of a Certificate of Designation establishing the designations, preferences, limitations and relative rights of the Company's Series A preferred stock (the "Series A Designation" and the "Series A Preferred Stock"). The terms of the Certificate of Designation of the Series A Preferred Stock, which was filed with the State of Nevada on March 12, 2015, include the right to vote in aggregate, on all shareholder matters equal to 1,000 votes per share of Series A Preferred Stock and each Series A Preferred Stock share are not convertible into shares of our common stock. The Company has 1,000,000 shares of Series A Preferred Stock authorized. On March 23, 2015, the Company issued 50,000 shares of Series A Preferred Stock in consideration for services on the Company's Board of Directors. On March 31, 2015, the Company issued 450,000 shares of Series A Preferred Stock in consideration for services on the Company's Board of Directors. On March 31, 2015, the Company issued 500,000 shares of Series A Preferred Stock as part of the share exchange agreement with EMS Factory, Inc. On August 5, 2015, Shang Fei resigned from the Company as a board member and surrendered his 500,000 shares of Series A Preferred Stock which the company had issued to him in March 2015. Mr. Shang Fei also has provided the Company with $260,000 of capital of which $210,000 and a prior loan for expenses of $19,095 was converted into 212,050 shares of common stock. Series B Preferred Stock On December 21, 2015, the Company filed a Certificate of Designation for its new Series B Convertible Preferred Stock with the State of Nevada following approval by the board of directors of the Company. Five Hundred (500,000) Thousand shares of the Company's authorized preferred stock are designated as the Series B Convertible Preferred Stock (the "Series B Preferred Stock"), par value of $0.001 per share and with a stated value of $0.001 per share (the "Stated Value"). Holders of Series B Preferred Stock shall be entitled to receive dividends, when and as declared by the Board of Directors out of funds legally available therefor. At any time and from time to time after the issuance of shares of the Series B Preferred Stock, each issued share of Series B Preferred Stock is convertible into One (100) Hundred shares of Common Stock ("Conversion Ratio"). The holders of the Series B Preferred Stock shall have the right to vote together with holders of Common Stock, on an as "converted basis", on any matter that the Company's shareholders may be entitled to vote on, either by written consent or by proxy. Upon any liquidation, dissolution or winding-up of the Company, the holders of the Series B Preferred Stock shall be entitled to receive out of the assets of the Company, whether such assets are capital or surplus, for each share of Series B Preferred Stock an amount equal to the Stated Value, and all other amounts in respect thereof then due and payable prior to any distribution or payment shall be made to the holders of any junior securities. On July 1, 2016, the Board of Directors of the Company agreed with Rubakh to reduce his compensation to $75,000 per year and to terminate the monthly issuance of 30,000 shares of common stock and in exchange, Rubakh will receive 30,000 shares of Series B Preferred Stock on a quarterly basis with the initial issuance effective for the period April 1, 2016 through June 30, 2016 were issued on August 29, 2016, the second issuance for the period July 1, 2016 through September 30, 2016 were issued on September 1, 2016, and the third issuance for the period October 1, 2016 through December 31, 2016 were issued on November 1, 2016. Stock-based compensation of $639,000 was recorded. See Note 4. For the six months ended December 31, 2016, the Company authorized the issuance of 90,000 shares of Series B preferred stock as part of Rubakh's compensation package. Stock-based compensation of $697,500 was recorded. See Note 4. Common Stock On July 22, 2015, the Company sold 48,245 shares of common stock for $55,000. On July 30, 2015, the Company issued 26,885 shares of common stock for debt converted of $31,465. The balance of $115 was forgiven. On August 5, 2015, Shang Fei resigned from the Company as a board member and surrendered his 500,000 shares of Series A Preferred Stock which the company had issued to him in March 2015. Mr. Shang Fei also has provided the Company with $260,000 of capital of which $210,000 and a prior loan for expenses of $19,095 was converted into common stock. On August 6, 2015, the Company issued 17,606 shares of common stock for debt converted of $19,015 and 194,444 shares of common stock for debt converted of $210,000, for a total of 212,050 shares of common stock. See Note 4. On September 25, 2015, the Company authorized the issuance of 125,000 shares of common stock as part of an agreement with Grillo, a director of the Company, for services from September 25, 2015 through March 31, 2016. The shares are amortized over the period of the agreement. See Note 4. On March 15, 2016, the Company issued 242,424 shares of common stock to Sophia Rubakh, a relative of Rubakh, in consideration of various consulting administrative and marketing services provided to the Company. The shares were issued with a value of $0.21, or $50,909. See Note 4. On April 25, 2016, the Company issued 500,000 shares of common stock to Falcones as compensation for his services. The shares were issued with a value of $0.21 or $105,000. On June 27, 2016, Rubakh converted his convertible promissory note in the amount of $81,364 into 2,712,133 shares of common stock. The conversion price was $0.03 whereas the current stock price was $0.14 therefore, a loss of $298,335 was recorded. See Notes 4 and 5. On July 1, 2016, the Board of Directors of the Company agreed with Rubakh to convert $6,000 of accrued compensation into 300,000 shares of common stock, at a conversion rate of $0.02 per share. The current price of the common stock was $0.125, therefore, a loss on conversion of $31,500 was recorded. See Note 4. On August 29, 2016, Global converted $5,000 ($4,500 principal and legal fees of $500) of its note dated August 10, 2016 (see Note 5), into 250,000 shares, converted at a rate of $0.02 per share, with a loss on conversion of $15,500 as the current stock price was $0.082. On September 2, 2016, Global converted $10,000 ($9,500 principal and legal fees of $500) of its note dated August 10, 2016 (see Note 5), into 500,000 shares, converted at a rate of $0.02 per share, with a loss on conversion of $25,000 as the current stock price was $0.07. On September 13, 2016, Global converted $8,500 ($8,000 principal and legal fees of $500) of its note dated August 10, 2016 (see Note 5), into 680,000 shares, converted at a rate of $0.0125 per share, with a loss on conversion of $18,700 as the current stock price was $0.04. On September 26, 2016, Global converted $8,500 ($8,000 principal and legal fees of $500) of its note dated August 10, 2016 (see Note 5), into 1,202,677 shares, converted at a rate of $0.0071 per share, with a loss on conversion of $31,871 as the current stock price was $0.0275. On October 6, 2016, Global converted $6,000 ($5,500 principal and legal fees of $500) of its note dated August 10, 2016 (see Note 5), into 1,000,000 shares, converted at a rate of $0.006 per share, with a loss on conversion of $23,000 as the current stock price was $0.029. On November 9, 2016, Global converted $7,815 ($7,315 principal and legal fees of $500) of its note dated August 10, 2016 (see Note 5), into 1,563,000 shares, converted at a rate of $0.00468 per share, with a loss on conversion of $23,445 as the current stock price was $0.02. On November 28, 2016, Global converted $5,890 ($5,390 principal and legal fees of $500) of its note dated August 10, 2016 (see Note 5), into 1,420,000 shares, converted at a rate of $0.004148 per share, with a loss on conversion of $22,010 as the current stock price was $0.02. On December 7, 2016, Global converted $8,550 ($8,050 principal and legal fees of $500) of its note dated August 10, 2016 (see Note 5), into 1,900,000 shares, converted at a rate of $0.004237 per share, with a loss on conversion of $29,450 as the current stock price was $0.02. On December 22, 2016, Global converted $7,695 ($7,195 principal and legal fees of $500) of its note dated August 10, 2016 (see Note 5), into 1,900,000 shares, converted at a rate of $0.003787 per share, with a loss on conversion of $49,305 as the current stock price was $0.03. On December 22, 2016, GPL converted $3,000 of its note dated August 10, 2016 (see Note 5), into 3,000,000 shares, converted at a rate of $0.001 per share, with a loss on conversion of $87,000 as the current stock price was $0.03. On January 17, 2017, GPL converted $4,500 of its note dated August 10, 2016 (see Notes 5 and 8), into 4,500,000 shares, converted at a rate of $0.001 per share, with a loss on conversion of $20,250 as the current stock price was $0.0055. On January 17, 2017, EMS converted $5,244, consisting of $4,642 of principal, $102 of accrued interest, and $500 in legal fees, into 2,056,545 shares of common stock. The conversion was for the note dated August 23, 2016 (see Notes 5 and 8). The conversion price was $0.00255. A loss on conversion will be recorded accordingly. Warrants The Company has granted warrants to officers and directors. Warrant activity for officers and directors for the three months ended December 31, 2016 is as follows: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Price Terms Value Outstanding at June 30, 2016 3,000,000 $ 0.74 Granted - $ - Forfeited - $ - Exercised $ - Outstanding at December 31, 2016 3,000,000 $ 0.74 4.01 $ - Exercisable at December 31, 2016 3,000,000 $ 0.74 Weighted Average Grant Date Fair Value $ 0.74 On January 2, 2016, the Company issued 3,000,000 warrants for common stock of the Company to Rubakh as a compensation incentive. The warrants mature on January 2, 2021. The exercise price is $0.74 and the warrant has a cashless exercise option. The common stock of the Company current price on the date of issuance was $0.47. The warrants were valued at $0.383 using a Black-Scholes calculation. The Company recorded an expense of $1,149,000. See Note 5. On January 2, 2016, the Company issued 3,000,000 warrants for common stock of the Company to Falcones as a compensation incentive. The warrants mature on January 2, 2021. The exercise price is $0.74 and the warrant has a cashless exercise option. The Company recorded an expense of $1,149,000 (see Note 5). As part of the April 6, 2016 sale of Viva Entertainment (see Notes 1 and 7), these warrants were cancelled effective the date of issuance, therefore there were no expenses recorded related to the issuance. The Company has granted warrants to non-employees. Warrant activity for non-employees for the three months ended December 31, 2016 is as follows: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Price Terms Valu Outstanding at June 30, 2016 60,000 $ 0.25 Granted 165,000 $ 0.15 Forfeited $ - Exercised $ - Outstanding at December 31, 2016 225,000 $ 0.177 4.00 $ - Exercisable at December 31, 2016 $ 0.177 Weighted Average Grant Date Fair Value $ 0.177 On April 20, 2016, the Company issued 60,000 warrants for common stock of the Company to LG. The issuance was related to the Purchase Agreement dated October 22, 2015 (see Note 6). The warrants expire on April 20, 2019. The exercise price is $0.25 and the warrants have a cashless exercise option. The Company recorded an expense of $10,320. On August 10, 2016, in conjunction with an agreement between the Company and Global Opportunity (see Note X) for financing, the Company issued 165,000 warrants for common stock to Global Opportunity. The warrants expire on August 10, 2021. The exercise price is $0.15 and the warrants have a cashless exercise option. The Company recorded an expense of $4,950.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	6 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
NOTE 7 - DISCONTINUED OPERATIONS	As of the second quarter of 2015, the subsidiary, EMS Factory, Inc. discontinued operations which is reflected in the consolidated statements of income and consolidated statements of cash flows. Assets classified as held for sale are reported in the consolidated balance sheet. The Company will sell the remainder if the fixed assets and currently has no cost associated to the assets. The Company reported a loss of $0 and loss of $76,670 during the period ending December 31, 2016 and 2015, respectively. Reconciliation of the Items Constituting Profit and (Loss) from Discontinued Operations (unaudited) December 31, December 31, 2016 2015 Revenues $ - $ - Cost of sales - - General and administrative - 76,576 Depreciation and amortization - 94 $ - $ (76,670 )

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
NOTE 8 - COMMITMENTS AND CONTINGENCIES	Legal Matters From time to time, we may be involved in litigation relating to claims arising out of our operations in the normal course of business. As of February 10, 2017, there were no pending or threatened lawsuits, except as stated below. On October 14, 2016, the Supreme Court of the State of New York County of Kings, in regards to LG Capital Funding, LLC v. EMS Find, Inc., issued a judgment against EMS Find, Inc. in favor of LG Capital Funding, LLC, in the amount of $135,202, which includes principal and interest (calculated as of September 29, 2016), in regards to the convertible promissory note dated October 22, 2015. The judgment includes an Information Subpoena with Restraining Notice, which addressed the EMS Find, Inc. bank account at TD Bank. As of the date of this filing, $1,304 was garnished.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
NOTE 9 - SUBSEQUENT EVENTS	On January 17, 2017, GPL converted $4,500 of its note dated August 10, 2016 (see Notes 5 and 8), into 4,500,000 shares, converted at a rate of $0.001 per share, with a loss on conversion of $20,250 as the current stock price was $0.0055. On January 17, 2017, EMS converted $5,244, consisting of $4,642 of principal, $102 of accrued interest, and $500 in legal fees, into 2,056,545 shares of common stock. The conversion was for the note dated August 23, 2016 (see Notes 5 and 6). The conversion price was $0.00255. A loss on conversion will be recorded accordingly.

SUMMARY OF SIGNIFICANT ACCOUN15

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Dec. 31, 2016
Summary Of Significant Accounting Policies Policies
Organization	EMS Find, Inc. (the "Company," "we," "our," or "EMS Find") was incorporated in the State of Nevada on March 22, 2011, under the name of Lightcollar, Inc. On March 20, 2015, the Company amended its articles of incorporation and changed its name from Lightcollar, Inc. to EMS Find, Inc. On December 23, 2014, the Company authorized a forward split (the "Forward Split") of its issued and authorized common shares, whereby every one (1) old share of common stock was exchanged for five (5) new shares of the Company's common stock. As a result, the issued and outstanding shares of common stock was increased from five million six hundred fifty thousand (5,650,000) common shares prior to the Forward Split to twenty-eight million two hundred fifty thousand (28,250,000) common shares following the Forward Split. Fractional shares were rounded upward. On March 10, 2015, the Company, with the approval of a majority vote of its shareholders filed a Certificate of Designation establishing the designations, preferences, limitations and relative rights of the Company's Series A preferred stock (the "Series A Designation" and the "Series A Preferred Stock"). The terms of the Certificate of Designation of the Series A Preferred Stock, which was filed with the State of Nevada on March 12, 2015, include the right to vote in aggregate, on all shareholder matters equal to 1,000 votes per share of Series A Preferred Stock, Series A Preferred Stock shares are not convertible into shares of our common stock. Effective March 20, 2015, the Company, with the approval of its board of directors and its majority shareholders by written consent in lieu of a meeting, filed a Certificate of Amendment (the "Certificate of Amendment") with the Secretary of State of Nevada. As a result of the Certificate of Amendment, the Company, among other things, (i) changed its name to "EMS Find, Inc.," and (ii) changed its symbol to "EMSF." On March 23, 2015, the Company issued 50,000 shares of Series A Preferred Stock in consideration for services on the Company's Board of Directors. On March 31, 2015, the Company issued 450,000 shares of Series A Preferred Stock in consideration for services on the Company's Board of Directors. On March 31, 2015, the Company signed the share exchange agreement with EMS Factory, Inc. ("EMS Factory"), a company incorporated under the laws of the State of Pennsylvania, and the shareholder of EMS Factory (the "Selling Shareholder") pursuant to a share exchange agreement by and among the Company, EMS Factory and the Selling Shareholder. The Company acquired 100% of the issued and outstanding securities of EMS Factory in exchange for the issuance of 10,000,000 shares of the Company's restricted Common Stock, par value $0.001 per share and 500,000 shares of the Company's Series A Preferred Stock, par value $0.001. The Company also has an agreement with an investor to fund $300,000 over the next one hundred and twenty days, to support the continued development and commercialization of EMS Factory's technology, in the following manner: As a result of the Agreement the Selling Shareholder acquired up to 49% of the voting rights of Company's currently issued and outstanding shares of common stock. Upon completion of the agreement, EMS Factory became a wholly-owned subsidiary and the Company acquired the business and operations of EMS factory. Further, on the Closing date of the Agreement, Steve Rubakh, was appointed the President, Chief Executive Officer, Chief Financial Officer, Treasurer, Secretary and a Director of the Company, and Mr. Matveev Anton resigned all of his positions with the Company.
Basis of Presentation	The accompanying unaudited consolidated financial statements of EMS Find, Inc. and its wholly-owned subsidiaries, EMS Factory, Inc. and Viva Entertainment, have been prepared in accordance with U.S. generally accepted accounting principles ("US GAAP") for interim financial information and the instructions to Form 10-Q and Article 8 of Regulation S-X. The results of operations for the interim period ended December 31, 2016 shown in this report are not necessarily indicative of results to be expected for the full fiscal year ending June 30, 2017. All intercompany balances and transactions have been eliminated. In the opinion of the Company's management, the information contained herein reflects all adjustments (consisting of normal recurring adjustments) necessary for a fair presentation of the Company's results of operations, financial position and cash flows. The unaudited interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements in the Company's Form 10-K for the year ended June 30, 2016 filed on September 27, 2016 and Management's Discussion and Analysis of Financial Condition and Results of Operations. For accounting purposes and due to the accounting for the reverse merger, the Company is using the accounting year end of EMS Factory, Inc., for the presentation in this filing.
Nature of Business	The Company transitioned its operations from acting as a licensed ambulance provider to providing medical transportation information and acting as an intermediary coordinating dispatch services for providers, patients and medical transport companies. The Company is designing, developing, marketing, and operating software assets mainly in on-demand mobile healthcare sector.
Principles of Consolidation	The consolidated financial statements include the accounts of EMS Find and its wholly-owned subsidiaries, EMS Factory and Viva Entertainment. All significant inter-company balances and transactions have been eliminated in consolidation.
Use of Estimates	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Because of the use of estimates inherent in the financial reporting process, actual results could differ significantly from those estimates.
Cash and Cash Equivalents	The Company maintains cash balances in non-interest-bearing accounts that currently do not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The Company had cash balances of $28,523 and $1,974 as of December 31, 2016 and June 30, 2016 respectively.
Property and Equipment	Property and equipment consists of ambulances and medical equipment and are stated at cost. Ambulance and medical equipment is depreciated using the straight-line method over the estimated service life of five years. Maintenance and repairs are expensed as incurred and improvements are capitalized. Gains or losses on the disposition of property and equipment are recorded upon disposal.
Accounting for Derivatives	The Company evaluates its convertible debt, options, warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for. The result of this accounting treatment is that under certain circumstances the fair value of the derivative is marked-to-market each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the statement of operations as other income or expense. Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity. Equity instruments that are initially classified as equity that become subject to reclassification under this accounting standard are reclassified to liability at the fair value of the instrument on the reclassification date.
Impairment of Long-Lived Assets	The Company accounts for long-lived assets in accordance with the provisions of Statement of Financial Accounting Standards ASC 360-10, "Accounting for the Impairment or Disposal of Long-Lived Assets". This statement requires that long-lived assets and certain identifiable intangibles be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell.
Stock-Based Compensation	The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718. ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity based compensation issued to employees. The value of the portion of an award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method. The Company accounts for non-employee share-based awards in accordance with the measurement and recognition provisions ASC Topic 505-50. The Company estimates the fair value of stock options at the grant date by using the Black-Scholes option-pricing model.
Revenue Recognition	Our revenue is derived from the service revenue from ambulance transportation services. The Company's revenue recognition policy is in accordance with the requirements of Staff Accounting Bulletin ("SAB") No. 104, Revenue Recognition ("SAB 104"), and other applicable revenue recognition guidance under US GAAP. Sales revenue is recognized for our retail and wholesale customers when: (i) persuasive evidence of a sales arrangement exists, (ii) the sales terms are fixed or determinable, (iii) title and risk of loss have transferred, and (iv) collectability is reasonably assured — generally when products are shipped to the customer and services are rendered, except in situations in which title passes upon receipt of the products by the customer. In this case, revenues are recognized upon services rendered.
Income Taxes	The Company adopted the provisions of ASC 740-10, “Accounting for Uncertain Income Tax Positions.” When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company has not recorded a liability for unrecognized tax benefits. As of June 30, 2016, tax year 2015 remain open for IRS audit. The Company has received no notice of audit from the IRS for any of the open tax years. The Company adopted ASC 740-10, “Definition of Settlement in FASB Interpretation No. 48,” (“ASC 740-10”), which was issued on May 2, 2007. ASC 740-10 amends FIN 48 to provide guidance on how an entity should determine whether a tax position is effectively settled for the purpose of recognizing previously unrecognized tax benefits. The term “effectively settled” replaces the term “ultimately settled” when used to describe recognition, and the terms “settlement” or “settled” replace the terms “ultimate settlement” or “ultimately settled” when used to describe measurement of a tax position under ASC 740-10. ASC 740-10 clarifies that a tax position can be effectively settled upon the completion of an examination by a taxing authority without being legally extinguished. For tax positions considered effectively settled, an entity would recognize the full amount of tax benefit, even if the tax position is not considered more likely than not to be sustained based solely on the basis of its technical merits and the statute of limitations remains open. The adoption of ASC 740-10 did not have an impact on the accompanying financial statements.
Net Earnings (Loss) Per Share	In accordance with ASC 260-10, "Earnings Per Share," basic net earnings (loss) per common share is computed by dividing the net earnings (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per share are computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Dilutive common stock equivalent shares which may dilute future earnings per share consist of convertible notes convertible into 54,688,841 common shares. Equivalent shares are not utilized when the effect is anti-dilutive (see Note 4).
Recent Pronouncements	On November 2014, The Financial Accounting Standards Board (FASB) issued Accounting Standard Update No. 2014-16—Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity (a consensus of the FASB Emerging Issues Task Force). The amendments in this Update do not change the current criteria in GAAP for determining when separation of certain embedded derivative features in a hybrid financial instrument is required. That is, an entity will continue to evaluate whether the economic characteristics and risks of the embedded derivative feature are clearly and closely related to those of the host contract, among other relevant criteria. The amendments clarify how current GAAP should be interpreted in evaluating the economic characteristics and risks of a host contract in a hybrid financial instrument that is issued in the form of a share. The effects of initially adopting the amendments in this Update should be applied on a modified retrospective basis to existing hybrid financial instruments issued in the form of a share as of the beginning of the fiscal year for which the amendments are effective. Retrospective application is permitted to all relevant prior periods. On November 2014, The Financial Accounting Standards Board (FASB) issued Accounting Standard Update No. 2014-17—Business Combinations (Topic 805): Pushdown Accounting (a consensus of the FASB Emerging Issues Task Force). The amendments in this Update provide an acquired entity with an option to apply pushdown accounting in its separate financial statements upon occurrence of an event in which an acquirer obtains control of the acquired entity. The amendments in this Update are effective on November 18, 2014. After the effective date, an acquired entity can make an election to apply the guidance to future change-in-control events or to its most recent change-in-control event. However, if the financial statements for the period in which the most recent change-in-control event occurred already have been issued or made available to be issued, the application of this guidance would be a change in accounting principle. In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements - Going Concern. The new standard requires management of public and private companies to evaluate whether there is substantial doubt about the entity's ability to continue as a going concern and, if so, disclose that fact. Management will also be required to evaluate and disclose whether its plans alleviate that doubt. The standard requires management to evaluate, for each reporting period, whether there are conditions or events that raise substantial doubt about a company's ability to continue as a going concern within one year from the date the financial statements are issued. The new standard is effective for annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early adoption is permitted. We do not expect the adoption of the ASU to have a significant impact on our consolidated financial statements.

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Dec. 31, 2016
Property And Equipment Tables
Assets held for sale	Assets held for Sale December 31, June 30, 2016 2016 Assets held for sale $ 13,246 $ 13,246 Less: Accumulated depreciation (8,376 ) (8,376 ) Total equipment, net $ 4,870 $ 4,870

NOTES PAYABLE AND CONVERTIBLE17

NOTES PAYABLE AND CONVERTIBLE NOTES PAYABLE, NET OF DISCOUNTS (Tables)	6 Months Ended
	Dec. 31, 2016
Notes Payable And Convertible Notes Payable Net Of Discounts Tables
Notes and convertible notes, net of discounts	Notes and convertible notes, net of discounts December 31, 2016 June 30, 2016 Original Principal, Original Principal, Debt Issue net of Debt Issue net of Principal Discounts Discount Discounts Principal Discounts Discount Discounts LG Capital Funding, LLC $ 125,000 $ - $ - $ 125,000 $ 125,000 $ (13,905 ) $ (5,840 ) $ 105,255 LG Capital Funding, LLC 25,000 - - 25,000 125,000 (34,132 ) (7,992 ) 82,876 Global Opportunity Group, LLC 16,500 (11,075 ) (822 ) 4,603 - - - - Old Main Capital, LLC 33,333 (18,447 ) (1,845 ) 13,041 - - - - River North Equity, LLC 33,333 (11,876 ) (1,187 ) 20,270 - - - - EMA Financial, LLC 33,000 (21,247 ) (2,125 ) 9,628 Global Opportunity Group, LLC 4,643 (3,323 ) 1,320 Global Opportunity Group, LLC 10,000 (9,151 ) 849 GPL 37,463 (34,816 ) 2,647 EMA Financial, LLC 33,000 (25,225 ) 7,775 Global Opportunity Group, LLC 18,700 (12,151 ) (1,565 ) 4,984 - - - - Total $ 369,972 $ (147,311 ) $ (7,544 ) $ 215,117 $ 250,000 $ (48,037 ) $ (13,832 ) $ 188,131

STOCKHOLDERS' DEFICIT (Tables)

STOCKHOLDERS' DEFICIT (Tables)	6 Months Ended
	Dec. 31, 2016
Officers and Directors [Member]
Schedule of warrant	The Company has granted warrants to officers and directors. Warrant activity for officers and directors for the three months ended December 31, 2016 is as follows: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Price Terms Value Outstanding at June 30, 2016 3,000,000 $ 0.74 Granted - $ - Forfeited - $ - Exercised $ - Outstanding at December 31, 2016 3,000,000 $ 0.74 4.01 $ - Exercisable at December 31, 2016 3,000,000 $ 0.74 Weighted Average Grant Date Fair Value $ 0.74
Non Employees [Member]
Schedule of warrant	The Company has granted warrants to non-employees. Warrant activity for non-employees for the three months ended December 31, 2016 is as follows: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Price Terms Valu Outstanding at June 30, 2016 60,000 $ 0.25 Granted 165,000 $ 0.15 Forfeited $ - Exercised $ - Outstanding at December 31, 2016 225,000 $ 0.177 4.00 $ - Exercisable at December 31, 2016 $ 0.177 Weighted Average Grant Date Fair Value $ 0.177

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	6 Months Ended
	Dec. 31, 2016
Discontinued Operations Tables
Reconciliation of the Items Constituting Profit and (Loss) from Discontinued Operations	December 31, December 31, 2016 2015 Revenues $ - $ - Cost of sales - - General and administrative - 76,576 Depreciation and amortization - 94 $ - $ (76,670 )

SUMMARY OF SIGNIFICANT ACCOUN20

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended	4 Months Ended
	Mar. 31, 2015	Mar. 23, 2015	Dec. 31, 2016	Jul. 31, 2015	Jun. 30, 2016	Dec. 31, 2015	Jun. 30, 2015	Dec. 23, 2014
Cash			$ 28,523		$ 1,974	$ 86,099	$ 45,843
Increase in issued and outstanding common shares								5,650,000
Common stock, par value per share			$ 0.001		$ 0.001
Investment for technology development				$ 300,000
Acquision of voting rights, percentage	49.00%
Dilutive common stock shares			54,688,841
Series A Preferred Stock [Member]
Stock issued for services, share	450,000	50,000
Preferred stock, par value per share			$ 0.001		$ 0.001
Restricted stock [Member]
Issuance of restricted Common Stock	10,000,000
Common stock, par value per share	$ 0.001
Issuance of restricted Preferred Stock	500,000
Preferred stock, par value per share	$ 0.001
Forward Split [Member]
Increase in issued and outstanding common shares								28,250,000

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	6 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Jun. 30, 2016
Going Concern Details Narrative
Working capital deficiency	$ (701,419)
Net cash used in operating activities	(157,708)	$ (395,244)
Accumulated deficit	$ (5,421,194)		$ (5,159,757)

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2016	Jun. 30, 2016
Property And Equipment Details
Assets held for sale	$ 13,246	$ 13,246
Less: Accumulated depreciation	(8,376)	(8,376)
Total equipment, net	$ 4,870	$ 4,870

PROPERTY AND EQUIPMENT (Detai23

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended
	Mar. 28, 2016	Jun. 30, 2015	Dec. 31, 2016	Dec. 31, 2015
Property And Equipment Details Narrative
Depreciation and amortization expense			$ 0	$ 47
Decrease in asset held for sale		$ 8,200
Loss on sale of fixed asset		$ 13,097
Sale of various asset	$ 35,521
Accumulated depreciation	23,422
Loss on sale of various assets	$ 22,855

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Jun. 30, 2016	Mar. 15, 2016	Jan. 02, 2016	Aug. 05, 2015	Jun. 27, 2017	Sep. 25, 2015	Apr. 30, 2015	Mar. 31, 2015	Mar. 23, 2015	Dec. 31, 2016	Dec. 31, 2015	May 31, 2016	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Jul. 01, 2016	Jun. 01, 2016	Oct. 28, 2015
Office rent per month										$ 700	$ 2,100		$ 2,800		$ 5,300
Conversion of common stock										54,688,841
Stock-based compensation										$ 58,500	$ 323,984		$ 702,450		$ 323,984
Series A Preferred Stock [Member]
Issurance of common stock for services								450,000	50,000
Shang Fei [Member] | Series A Preferred Stock [Member]
Common stock, shares surender				500,000
Capital Provided to company								$ 260,000
Capital Provided other								210,000
Prior loan for expenses								$ 19,095
Conversion of common stock								212,050
Johnny Falcones [Member] | Warrant [Member]
Warrants issued			3,000,000
Exercise price per warrant			$ 0.74															$ 0.50
Issuance of common stock on monthly basis												1,500,000
Issuance of common stock current price			0.47
Warrants valued			$ 0.383
Expense recorded			$ 1,149,000
Daniel Grillo [Member]
Issurance of common stock for services						125,000
Sophia Rubakh [Member]
Common stock, shares issued		242,424
Office rent per month							$ 1,250
Termination date							Aug. 30, 2015
Warrants valued		$ 0.21
Shares issued with value		$ 50,909
Mr.Rubakh [Member]
Common stock, shares issued	300,000												60,000
Conversion rate per share	$ 0.02
Common stock closing price	$ 0.125
Conversion gain and loss	$ 31,500
Accrued compensation	$ 6,000
Mr.Rubakh [Member] | Warrant [Member]
Common stock, shares issued	30,000
Conversion of common stock					2,712,133
Warrants issued			3,000,000
Exercise price per warrant			$ 0.74
Issuance of common stock current price			0.47
Warrants valued			$ 0.383
Expense recorded			$ 1,149,000
Convertible note payables					$ 81,364												$ 81,364
Conversion rate per share					$ 0.03												$ 0.03
Common stock closing price					$ 0.14												$ 0.08
Conversion gain and loss					$ 298,335
Beneficial conversion feature expense					$ 61,134
Reduce compensation																$ 75,000
Mr.Rubakh [Member] | Series B Preferred Stock [Member]
Common stock, shares issued	30,000													90,000
Stock-based compensation														$ 697,500

NOTES PAYABLE AND CONVERTIBLE25

NOTES PAYABLE AND CONVERTIBLE NOTES PAYABLE, NET OF DISCOUNTS (Details) - USD ($)	Dec. 31, 2016	Jun. 30, 2016
Principal	$ 369,972	$ 250,000
Debt Discounts	(147,311)	(48,037)
Original Issue Discount	(7,544)	(13,832)
Principal, net of Discounts	215,117	188,131
LG Capital Funding, LLC [Member]
Principal	125,000	125,000
Debt Discounts		(13,905)
Original Issue Discount		(5,840)
Principal, net of Discounts	125,000	105,255
LG Capital Funding, LLC One [Member]
Principal	25,000	125,000
Debt Discounts		(34,132)
Original Issue Discount		(7,992)
Principal, net of Discounts	25,000	82,876
Global Opportunity Group, LLC [Member]
Principal	16,500
Debt Discounts	(11,075)
Original Issue Discount	(822)
Principal, net of Discounts	4,603
Old Main Capital, LLC [Member]
Principal	33,333
Debt Discounts	18,447
Original Issue Discount	(1,845)
Principal, net of Discounts	13,041
River North Equity, LLC [Member]
Principal	33,333
Debt Discounts	(11,876)
Original Issue Discount	(1,187)
Principal, net of Discounts	20,270
EMA Financial, LLC [Member]
Principal	33,000
Debt Discounts	(21,247)
Original Issue Discount	(2,125)
Principal, net of Discounts	9,628
Global Opportunity Group, LLC One [Member]
Principal	4,643
Debt Discounts	(3,323)
Original Issue Discount
Principal, net of Discounts	1,320
Global Opportunity Group, LLC Two [Member]
Principal	10,000
Debt Discounts	(9,151)
Original Issue Discount
Principal, net of Discounts	849
GPL [Member]
Principal	37,463
Debt Discounts	(34,816)
Original Issue Discount
Principal, net of Discounts	2,647
EMA Financial, LLC One [Member]
Principal	33,000
Debt Discounts	(25,225)
Original Issue Discount
Principal, net of Discounts	7,775
Global Opportunity Group, LLC Three [Member]
Principal	18,700
Debt Discounts	(12,151)
Original Issue Discount	(1,565)
Principal, net of Discounts	$ 4,984

NOTES PAYABLE AND CONVERTIBLE26

NOTES PAYABLE AND CONVERTIBLE NOTES PAYABLE, NET OF DISCOUNTS (Details Narrative)	Dec. 15, 2016USD ($)	Dec. 13, 2016USD ($)	Dec. 02, 2016USD ($)	Oct. 06, 2016USD ($)	Jan. 17, 2017USD ($)$ / sharesshares	Dec. 31, 2016USD ($)$ / shares	Aug. 23, 2016USD ($)	Dec. 31, 2016USD ($)$ / shares	Dec. 31, 2015USD ($)	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2015USD ($)	Feb. 14, 2017USD ($)	Dec. 22, 2016USD ($)$ / sharesshares	Dec. 07, 2016USD ($)$ / sharesshares	Nov. 28, 2016USD ($)$ / sharesshares	Nov. 22, 2016USD ($)	Nov. 09, 2016USD ($)$ / sharesshares	Oct. 07, 2016USD ($)$ / sharesshares	Sep. 26, 2016USD ($)$ / sharesshares	Sep. 13, 2016USD ($)$ / sharesshares	Sep. 12, 2016USD ($)$ / shares	Sep. 02, 2016USD ($)$ / sharesshares	Aug. 29, 2016USD ($)$ / sharesshares	Aug. 18, 2016USD ($)tranches	Jun. 30, 2016USD ($)	Oct. 22, 2015USD ($)
Debt discount amortized								$ 3,611	$ 5,020	$ 19,454		$ 5,020
Convertible promissory note						$ 215,117		215,117		215,117	$ 215,117															$ 188,131
Settled litigation [Member]
Principal and interest amount convertible promissory note																											$ 135,202
Garnished amount													$ 1,304
On October 6, 2016 [Member]
Derivative liability						54,327
December 2015 LG note [Member]
Note payble amount						$ 4,643		$ 4,643		$ 4,643	$ 4,643
Interest rate						9500.00%		9500.00%		9500.00%	9500.00%
Derivative liability										$ 4,451
Global purchased notes payable																									$ 60,000
Conversion feature percentage																									50.00%
Acquisition tranches | tranches																									2
Tranches value																									$ 30,000
Subsequent to the acquisition																									$ 30,000
Completed conversion amount														$ 7,695	$ 8,550	$ 4,890		$ 7,815	$ 6,000	$ 8,500	$ 8,500		$ 10,000	$ 5,000
Principal amount notes payable														7,195	8,050	4,390		7,315	5,500	8,000	8,000		9,500	4,500
Legal fees notes payable														$ 500	$ 500	$ 500		$ 500	$ 500	$ 500	$ 500		$ 500	$ 500
Conversion amount to shares | shares														1,900,000	1,900,000	1,420,000		1,563,000	1,000,000	1,202,677	680,000		500,000	250,000
Conversion rate per share | $ / shares														$ 0.003787	$ 0.004237	$ 0.003444		$ 0.00468	$ 0.006	$ 0.0071	$ 0.0125		$ 0.02	$ 0.02
Loss on conversion amount														$ 49,305	$ 29,450	$ 23,010		$ 23,445	$ 13,000	$ 31,871	$ 18,700		$ 25,000	$ 15,500
Current stock price per share | $ / shares														$ 0.03	$ 0.02	$ 0.02		$ 0.02	$ 0.019	$ 0.0275	$ 0.04		$ 0.07	$ 0.082
Default fee added principal balance																	$ 8,593
March 23, 2015 [Member]
Note payble amount						$ 30,400		$ 30,400		$ 30,400	$ 30,400
Interest rate						10.00%		10.00%		10.00%	10.00%
June 30, 2015 [Member]
Accrued interest						$ 822		$ 822		$ 822	$ 822
July 30, 2015 [Member]
Debt issued | shares										26,885
October 22, 2015 [Member]
Note payble amount						$ 125,000		$ 125,000		$ 125,000	$ 125,000
Interest rate						8.00%		8.00%		8.00%	8.00%
Accrued interest						$ 11,253		$ 11,253		$ 11,253	$ 11,253
Purchase price											106,250
Legal and other expenses											$ 6,000
Lowest trading price of the common stock						80.00%		80.00%		80.00%	80.00%
Convertible note OID, percentage						15.00%		15.00%		15.00%	15.00%
Convertible note amortized amount						$ 18,750		$ 18,750		$ 18,750	$ 18,750
Debt discount						44,643		44,643		44,643	44,643
December 3, 2015 [Member]
Note payble amount						125,000		125,000		125,000	125,000
Accrued interest						$ 8,993		$ 8,993		$ 8,993	$ 8,993
Convertible note OID, percentage						15.00%		15.00%		15.00%	15.00%
Convertible note amortized amount						$ 18,750		$ 18,750		$ 18,750	$ 18,750
Debt discount						85,165		85,165		85,165	85,165
Derivative liability										8,993
On July 21, 2016 [Member]
Note payble amount						$ 33,333		$ 33,333		$ 33,333	$ 33,333
Interest rate						10.00%		10.00%		10.00%	10.00%
Accrued interest						$ 1,498		$ 1,498		$ 1,498	$ 1,498
Legal and other expenses											$ 1,250
Lowest trading price of the common stock						65.00%		65.00%		65.00%	65.00%
Convertible note OID, amount						$ 3,333		$ 3,333		$ 3,333	$ 3,333
Convertible note amortized amount						1,488		1,488		1,488	1,488
Debt discount						14,886		14,886		14,886	14,886
Derivative liability											78,333
Equity purchase agreement											2,500
On July 25, 2016 [Member]
Note payble amount						2,000,000		2,000,000		2,000,000	2,000,000
Accrued interest						$ 1,753		$ 1,753		$ 1,753	$ 1,753
Lowest trading price of the common stock						65.00%		65.00%		65.00%	65.00%
Convertible note OID, amount						$ 3,333		$ 3,333		$ 3,333	$ 3,333
Convertible note amortized amount						2,146		2,146		2,146	2,146
Debt discount						33,333		33,333		33,333	33,333
Debt discount amortized											21,457
Derivative liability											93,728
Legal fees deduction						4,000		4,000		4,000	4,000
Convertible promissory note with River North						40,000		40,000		40,000	40,000
On August 10, 2016 [Member]
Note payble amount						16,500		16,500		16,500	16,500
Accrued interest						656		656		656	656
Convertible note OID, amount						1,500		1,500		1,500	1,500
Convertible note amortized amount						822		822		822	822
Debt discount						16,500		16,500		16,500	16,500
Debt discount amortized											5,425
Derivative liability											54,330
Legal fees deduction						1,000		1,000		1,000	1,000
Convertible promissory note with River North						$ 15,000		$ 15,000		$ 15,000	$ 15,000
Warrants issued | shares											165,000
Exercise price per warrant | $ / shares						$ 0.15		$ 0.15		$ 0.15	$ 0.15
Global Opportunity Group, LLC [Member]
Interest rate			12.00%
Convertible note OID, amount			$ 1,700
Debt discount			18,700
Net proceed by purchase agreement			11,500
Convertible promissory note			$ 18,700
Maturity date of convertible note			December 2, 2017
Conversion price description			lower of 50%
Lowest traded price conversion period			twenty consecutive trading days
Global Opportunity Group, LLC [Member] | On December 13, 2016 [Member]
Accrued interest						$ 62		$ 62		$ 62	$ 62
Debt discount						849		849		849	849
Derivative liability						17,154
Global Opportunity Group, LLC [Member] | On December 15, 2016 [Member]
Accrued interest						188		188		188	188
Debt discount						3,054		3,054		3,054	3,054
Global Opportunity Group, LLC [Member] | On December 2, 2016 [Member]
Accrued interest						184		184		184	184
Convertible note OID, amount						135		135		135	135
Derivative liability						1,049
GPL [Member]
Interest rate	10.00%	12.00%
Debt discount	$ 40,463	$ 10,000
Conversion amount to shares | shares					4,500,000									3,000,000
Conversion rate per share | $ / shares					$ 0.001									$ 0.001
Loss on conversion amount					$ 20,250									$ 87,000
Convertible promissory note	$ 40,463	$ 10,000			4,500									$ 3,000
Maturity date of convertible note	July 15, 2017	July 13, 2017
Conversion price description	lower of 50%	lower of 50%
Lowest traded price conversion period	twenty consecutive trading days	twenty consecutive trading days
EMA Financial, LLC [Member]
Interest rate				12.00%
Accrued interest					102	1,895		1,895		1,895	1,895
Legal and other expenses					$ 500		$ 3,000
Lowest trading price of the common stock					205654500.00%																	68000000.00%
Convertible note OID, amount						1,175	3,300	1,175		1,175	1,175
Convertible note OID, percentage																						50.00%
Convertible note amortized amount					$ 5,244																	$ 8,500
Debt discount				$ 33,000		11,753	33,000	11,753		11,753	11,753
Debt discount amortized						7,775
Derivative liability						80,035
Principal amount notes payable					$ 4,642
Conversion rate per share | $ / shares					$ 0.003787																	$ 0.00255
Securities purchase agreement price							33,000
Net proceed by purchase agreement							$ 29,700
Convertible promissory note				$ 33,000
Maturity date of convertible note				October 6, 2017
Conversion price description				lower of 50%
Lowest traded price conversion period				twenty consecutive trading days
Accrued interest on debt discount						$ 944		$ 944		$ 944	$ 944

STOCKHOLDERS' DEFICIT (Details)

STOCKHOLDERS' DEFICIT (Details) - Officers and Directors [Member]	6 Months Ended
	Dec. 31, 2016$ / sharesshares
Granted | shares
Forfeited | shares
Exercised | shares
Number of Outstanding, Ending Balance | shares	3,000,000
Number of Outstanding, Exercisable | shares	3,000,000
Granted
Forfeited
Exercised
Weighted Average Exercise Price, Ending Balance	0.74
Weighted Average Exercise Price, Exercisable	0.74
Weighted Average Grant Date Fair Value	$ 0.74
Weighted average remaining contractual life (Years), Outstanding, Ending Balance	4 years 4 days

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details 1) - Non Employees [Member]	6 Months Ended
	Dec. 31, 2016USD ($)$ / sharesshares
Granted | shares	165,000
Forfeited | shares
Exercised | shares
Number of Outstanding, Ending Balance | shares	225,000
Granted	$ 0.15
Forfeited
Exercised
Weighted Average Exercise Price, Ending Balance	0.177
Weighted Average Exercise Price, Exercisable	0.177
Weighted Average Grant Date Fair Value	$ 0.177
Weighted average remaining contractual life (Years), Outstanding, Ending Balance	4 years
Aggregate intrinsic value, Ending Balance | $

STOCKHOLDERS' DEFICIT (Detail29

STOCKHOLDERS' DEFICIT (Details Narrative) - USD ($)	Dec. 07, 2016	Nov. 09, 2016	Oct. 06, 2016	Sep. 13, 2016	Sep. 02, 2016	Aug. 10, 2016	Jun. 30, 2016	Mar. 15, 2016	Jan. 02, 2016	Aug. 06, 2015	Aug. 05, 2015	Mar. 10, 2015	Jan. 17, 2017	Dec. 22, 2016	Nov. 28, 2016	Sep. 25, 2016	Aug. 29, 2016	Apr. 25, 2016	Apr. 20, 2016	Jul. 30, 2015	Mar. 31, 2015	Mar. 23, 2015	Dec. 31, 2016	Jul. 01, 2016	Dec. 21, 2015	Sep. 25, 2015	Jul. 22, 2015	Jun. 27, 2015
Common stock, shares authorized							100,000,000																100,000,000
Common stock for debt converted, shares										212,050
Series B Preferred Stock [Member]
Preferred stock, shares authorized							90,000																90,000
Convertible notes payable into shares																									100
Designated preferred stock shares authorized																									500,000
Preferred stock, par value per share							$ 0.001																$ 0.001		$ 0.001
Stock-based compensation																							$ 697,500
Series B Preferred Stock [Member] | Board of Directors [Member]
Common stock shares in exchange							30,000
Reduce in compensation							$ 75,000
Stock-based compensation							$ 639,000
Series A Preferred Stock [Member]
State of Incorporation												State of Nevada
Date of incorporation												Mar. 12, 2015
Preferred stock, shares authorized							20,000,000																20,000,000
Stock issued for services																					450,000	50,000
Preferred stock, par value per share							$ 0.001																$ 0.001
Series A Preferred Stock [Member] | Board of Directors [Member]
Stock issued for services																					450,000	50,000
Series A Preferred Stock [Member] | Mr. Shang Fei [Member]
Cancellation of shares											500,000
Capital of common stock											$ 260,000
Loan for expenses											210,000
Convertible notes payable											$ 19,095
Convertible notes payable into shares											212,050
Series A Preferred Stock [Member] | EMS Factory, Inc [Member]
Stock issued for exchange																					500,000
Mr.Rubakh [Member]
Stock Issued During Period, Shares, New Issues							300,000																60,000
Common stock, shares issued							300,000																60,000
Common Stock [Member]
Common stock shares sold																											48,245
Common stock shares sold, value																											$ 55,000
Common stock for debt converted, shares																				26,885
Common stock for debt converted, value																				$ 31,465
Forgiven amount of debt conversion																				$ 115
Common Stock [Member] | Global Opportunity [Member]
Warrant issued for common shares						165,000
Exercise price						$ 0.15
Warrants maturity date						Aug. 10, 2021
Recorded expense						$ 4,950
Common Stock [Member] | LG [Member]
Warrant issued for common shares																			60,000
Exercise price																			$ 0.25
Warrants maturity date																			Apr. 20, 2019
Recorded expense																			$ 10,320
Common Stock [Member] | Falcones [Member]
Stock issued for services																		500,000
Stock issued for services, value																		$ 105,000
Stock issued for services price per share																		$ 0.21
Warrant issued for common shares									3,000,000
Exercise price									$ 0.74
Warrants maturity date									Jan. 2, 2021
Recorded expense									$ 1,149,000
Common Stock [Member] | Sophia Rubakh [Member]
Stock issued for services								242,424
Stock issued for services, value								$ 50,909
Stock issued for services price per share								$ 0.21
Conversion of accrued compensation, shares																								300,000
Conversion of accrued compensation, value																								$ 6,000
Convertible notes payable																												$ 81,364
Convertible notes payable into shares																												2,712,133
Conversion price																								$ 0.02				$ 0.03
Current stock price									$ 0.47															$ 0.125				$ 0.14
Loss on conversion of notes																								$ 31,500				$ 298,335
Warrant issued for common shares									3,000,000
Exercise price									$ 0.74
Warrants maturity date									Jan. 2, 2021
Value of warrant									$ 0.383
Recorded expense									$ 1,149,000
Common Stock [Member] | EMS [Member]
Accrued interest													$ 102
Principal note amount													4,642
Legal fees													500
Convertible notes payable													$ 5,244
Convertible notes payable into shares													2,056,545
Conversion price													$ 0.00255
Common Stock [Member] | GPL [Member]
Convertible notes payable													$ 4,500	$ 3,000
Convertible notes payable into shares													4,500,000	3,000,000
Conversion price													$ 0.001	$ 0.001
Current stock price													$ 0.0055	$ 0.03
Loss on conversion of notes													$ 20,250	$ 87,000
Common Stock [Member] | Global [Member]
Principal note amount	$ 8,050	$ 7,315	$ 5,500	$ 8,000	$ 9,500									7,195	$ 5,390	$ 8,000	$ 4,500
Legal fees	500	500	500	500	500									500	500	500	500
Convertible notes payable	$ 8,550	$ 7,815	$ 6,000	$ 8,500	$ 10,000									$ 7,695	$ 5,890	$ 8,500	$ 5,000
Convertible notes payable into shares	1,900,000	1,563,000	1,000,000	680,000	500,000									1,900,000	1,420,000	1,202,677	250,000
Conversion price	$ 0.004237	$ 0.00468	$ 0.006	$ 0.0125	$ 0.02									$ 0.003787	$ 0.004148	$ 0.0071	$ 0.02
Current stock price	$ 0.02	$ 0.02	$ 0.029	$ 0.04	$ 0.07									$ 0.03	$ 0.02	$ 0.0275	$ 0.082
Loss on conversion of notes	$ 29,450	$ 23,445	$ 23,000	$ 18,700	$ 25,000									$ 49,305	$ 22,010	$ 31,871	$ 15,500
Common Stock [Member] | Grillo [Member]
Common stock, shares authorized																										125,000
Common Stock [Member] | Shang Fei [Member]
Common stock for debt converted, shares										17,606
Common stock for debt converted, value										$ 19,015
Surrendered shares of Series A Preferred Stock											500,000
Capital contribution											$ 260,000
Capital contribution description											$210,000 and a prior loan for expenses of $19,095 was converted into common stock.
Common Stock One [Member] | Shang Fei [Member]
Common stock for debt converted, shares										194,444
Common stock for debt converted, value										$ 210,000

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) - USD ($)	6 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Discontinued Operations Details
Revenues
Cost of sales
General and administrative		76,576
Depreciation & Amortization		94
Profit and (Loss) from Discontinued Operations		$ (76,670)

DISCONTINUED OPERATIONS (Deta31

DISCONTINUED OPERATIONS (Details Narrative) - USD ($)	6 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Discontinued Operations Details Narrative
Profit and (Loss) from Discontinued Operations		$ (76,670)

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - Settled litigation [Member] - USD ($)	Feb. 14, 2017	Oct. 22, 2015
Principal and interest amount convertible promissory note		$ 135,202
Garnished amount	$ 1,304

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member]	1 Months Ended
	Jan. 17, 2017USD ($)$ / sharesshares
GPL Converted [Member]
Convertible notes payable	$ 4,500
Convertible notes date	Aug. 10, 2016
Converted notes into shares | shares	4,500,000
Conversion price | $ / shares	$ 0.001
Loss on conversion stock	$ 20,250
Conversion stock price | $ / shares	$ 0.0055
EMS Converted [Member]
Convertible notes payable	$ 5,244
Convertible notes date	Aug. 23, 2016
Converted notes into shares | shares	2,056,545
Conversion price | $ / shares	$ 0.00255
Principal amount	$ 4,642
Accrued interest	102
Legal fees	$ 500