Integrated Ventures (INTV) 10-K 14 Sep 17 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jun. 30, 2017	Sep. 14, 2017	Dec. 31, 2016
Document And Entity Information
Entity Registrant Name	INTEGRATED VENTURES, INC.
Entity Central Index Key	1,520,118
Document Type	10-K
Document Period End Date	Jun. 30, 2017
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
Public Float Entity			$ 206,959
Entity Common Stock, Shares Outstanding		387,114,262
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

Balance Sheets

Balance Sheets - USD ($)	Jun. 30, 2017	Jun. 30, 2016
Current assets:
Cash	$ 15,691	$ 1,974
Marketable securities	253,998
Prepaid expenses	7,500	566
Note receivable	16,872
Accrued interest receivable	1,519
Total Current Assets	295,580	2,540
Other assets:
Property and equipment held for sale, net		4,870
Deposits	700	700
Total other assets	700	5,570
Total assets	296,280	8,110
Current liabilities:
Convertible notes payable, net of discounts	47,814	188,130
Note payable	125,000
Accounts payable	27,417	25,610
Due to related party	20,216	31,476
Accrued expenses	57,032	36,543
Derivative liability	226,731	1,208,414
Total current liabilities	504,210	1,490,173
Total liabilities	504,210	1,490,173
Commitments and contingencies
Stockholders’ deficit:
Common stock, $0.001 par value, (2,000,000,000 shares authorized, 260,628,148 and 32,711,272 shares issued and outstanding as of June 30, 2017 and 2016, respectively)	260,628	32,711
Additional paid-in capital	4,357,674	3,644,483
Accumulated deficit	(4,826,882)	(5,159,757)
Total stockholders' deficit	(207,930)	(1,482,063)
Total liabilities and stockholders' deficit	296,280	8,110
Series A Preferred Stock [Member]
Stockholders’ deficit:
Preferred stock	500	500
Series B Preferred Stock [Member]
Stockholders’ deficit:
Preferred stock	$ 150

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2017	Jun. 30, 2016
Preferred stock, shares authorized	20,000,000
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares authorized	2,000,000,000	2,000,000,000
Common stock, shares issued	260,628,148	32,711,272
Common stock, shares outstanding	260,628,148	32,711,272
Series A Preferred Stock [Member]
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	500,000	500,000
Preferred stock, shares outstanding	500,000	500,000
Series B Preferred Stock [Member]
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	500,000	500,000
Preferred stock, shares issued	150,000	0
Preferred stock, shares outstanding	150,000	0

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Statements Of Operations
Revenue
Operating expenses:
General and administrative	1,035,762	3,353,773
Research and development	21,636	120,197
Depreciation and amortization		47
Total operating expenses	1,057,398	3,474,017
Loss from operations	(1,057,398)	(3,474,017)
Other income (expense):
Interest and other income	2,408
Realized gain on sale of marketable securities	136,664
Unrealized gain on marketable securities	240,800
Interest expense	(656,421)	(477,566)
Change in fair value of derivative liability	2,707,896	(1,056,145)
Loss on disposition of property and equipment	(4,870)	(22,855)
Loss on extinguishment of debt	(1,036,204)
Total other income (expense)	1,390,273	(1,556,566)
Income (loss) before income taxes	332,875	(5,030,583)
Provision for income taxes
Net income (loss)	$ 332,875	$ (5,030,583)
Net income (loss) per common share, basic and diluted	$ 0	$ (0.17)
Weighted average number of common shares outstanding:
Basic	78,206,820	29,215,122
Diluted	317,254,220	29,215,122

Statements of Stockholders Defi

Statements of Stockholders Deficit - USD ($)	Series A Preferred Stock [Member]	Series B Preferred Stock [Member]	Common Stock Issuable	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning balance, Shares at Jun. 30, 2015	1,000,000		120,000	28,364,535
Beginning balance, Amount at Jun. 30, 2015	$ 1,000			$ 28,485	$ (6,817)	$ (129,174)	$ (106,506)
Issuance of common shares for cash, Shares				48,245
Issuance of common shares for cash, Amount				$ 48	54,952		55,000
Issuance of common shares for notes payable, Shares				238,935
Issuance of common shares for notes payable, Amount				$ 239	260,242		$ 260,481
Issuance of common shares for conversion of debt, Shares
Issuance of common shares for conversion of debt, Amount
Issuance of common shares to officer for compensation, Shares			60,000	300,000
Issuance of common shares to officer for compensation, Amount				$ 360	$ 488,757		$ 489,117
Issuance of issuable common stock, Shares			(120,000)	120,000
Issuance of issuable common stock, Amount
Derivative liability, net					$ 38,673		38,673
Consolidation adjustment					(209,672)		(209,672)
Cancelled preferred stock, Shares	(500,000)
Cancelled preferred stock, Amount	$ (500)				500
Issuance of common shares to officer for conversion of debt, Shares				2,712,133
Issuance of common shares to officer for conversion of debt, Amount				$ 2,712	376,986		379,698
Issuance of common shares to related party for services, Shares				242,424
Issuance of common shares to related party for services, Amount				$ 242	50,667		$ 50,909
Issuance of common shares for services, Shares				625,000
Issuance of common shares for services, Amount				$ 625	281,875		$ 282,500
Issuance of warrants for common stock					2,308,320		2,308,320
Debt discount
Net loss/income						(5,030,583)	$ (5,030,583)
Ending balance, Shares at Jun. 30, 2016	500,000		60,000	32,651,272			(1,482,063)
Ending balance, Amount at Jun. 30, 2016	$ 500			$ 32,711	3,644,483	(5,159,757)	$ (1,482,063)
Issuance of preferred stock to officer for compensation, Shares		150,000
Issuance of preferred stock to officer for compensation, Amount		$ 150			725,250		725,400
Issuance of common shares for conversion of debt, Shares				208,512,076
Issuance of common shares for conversion of debt, Amount				$ 208,513	1,160,237		1,368,750
Issuance of common shares to officer for accrued compensation, Shares			(60,000)	12,846,400
Issuance of common shares to officer for accrued compensation, Amount				$ 12,786	55,930		68,716
Issuance of common shares to officer for accounts payable, Shares				6,618,400
Issuance of common shares to officer for accounts payable, Amount				$ 6,618	9,928		16,546
Derivative liability, net					(1,726,213)		(1,726,213)
Issuance of common shares to related party for services, Amount
Issuance of common shares for services, Amount					20,844		20,844
Issuance of warrants for common stock					467,215		467,215
Net loss/income						332,875	332,875
Ending balance, Shares at Jun. 30, 2017	500,000	150,000		260,628,148
Ending balance, Amount at Jun. 30, 2017	$ 500	$ 150		$ 260,628	$ 4,357,674	$ (4,826,882)	$ (207,930)

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Cash flows from operating activities:
Net income (loss)	$ 332,875	$ (5,030,583)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Stock-based compensation	746,243	3,049,503
Amortization of debt discount	481,346	441,240
Amortization of original issue discount	28,401	23,668
Change in fair value of derivative liability	(2,707,896)	1,056,145
Loss on disposition of property and equipment	4,870	22,855
Loss on extinguishment of debt	1,036,204
Realized gain on sale of marketable securities	(136,664)
Unrealized gain on marketable securities	(240,800)
Financing fees related to notes payable	121,101	12,000
Depreciation and amortization		47
Discontinued operations		3,743
Changes in assets and liabilities:
Prepaid expenses	(6,934)
Accrued interest receivable	(909)
Deposits		(700)
Accounts payable	18,353	5,065
Due to related party	16,971	(97,539)
Accrued expenses	41,156	36,543
Net cash used in operating activities	(265,683)	(478,013)
Cash flows from investing activities:
Net proceeds from the sale of marketable securities	52,800
Net cash provided by investing activities	52,800
Cash flows from financing activities:
Proceeds from convertible notes payable	226,600	200,500
Proceeds from related party		178,644
Proceeds from sale of common stock		55,000
Net cash provided by financing activities	226,600	434,144
Net increase (decrease) in cash	13,717	(43,869)
Cash, beginning of year	1,974	45,843
Cash, end of year	15,691	1,974
Supplemental disclosure of cash flow information:
Cash paid for interest
Cash paid for income taxes
Non-cash investing and financing activities:
Shares issued for convertible notes payable	1,368,751	260,480
Shares issued for due to related party	68,716	210,000
Shares issued for accounts payable	16,546
Derivative liability	(1,726,213)
Cancellation of preferred stock		(500)
Debt discount
Accrued interest for notes payable	$ 462

ORGANIZATION AND SUMMARY OF SIG

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Organization Integrated Ventures, 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 May 30, 2017, Integrated Ventures, Inc. (“Integrated Ventures”), a Nevada corporation, was formed as a wholly owned subsidiary of the Company. Pursuant to an Agreement and Plan of Merger dated May 30, 2017, Integrated Ventures was merged into the Company, with the Company being the surviving corporation and changing its name to Integrated Ventures, Inc. 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. 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. As of the second quarter of 2015, EMS Factory discontinued operations. On October 21, 2015, the Company formed Viva Entertainment Group, Inc. ("Viva Entertainment,") a Delaware corporation, as a wholly-owned subsidiary. Viva Entertainment was formed to manage the development and marketing of it's over the top ("IPTV/OTT") application for connected TVs, desktop computers, tablets and smart phones. On April 6, 2016, the Company sold Viva Entertainment to Black River Petroleum Corp. ("Black River." 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 the on-demand mobile healthcare sector, and plans to expand its mobile technology operations to acquisitions of or partnering with revenue generating companies, primarily in the healthcare, e-commerce, mobile technologies, transportation and consumer goods markets. There is no assurance that the required additional capital for this effort will be available to enable us to expand the scope of our operations into this area. 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 $15,691 and $1,974 as of June 30, 2017 and 2016, respectively. Marketable Securities The marketable security investments of the Company include common shares of Viva Entertainment received in the conversion of a convertible note receivable from Viva. These marketable securities are included in current assets in the balance sheet, are classified as trading securities, and reported at fair value based on quoted market prices. Changes in the fair value of the investments during the period are recorded as unrealized gains or losses in other (income) expense in the statements of operations. Realized gains on the sale of marketable securities are included in other (income) expense in the statements of operations. Property and Equipment Held for Sale Property and equipment held for sale as of June 30, 2016 consisted of ambulances and medical equipment stated at cost, which was disposed of in fiscal year 2017. 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. We estimate the fair value of the derivatives associated with our convertible notes payable using the Black-Scholes pricing model. We estimate the fair value of the derivative liabilities at the inception of the financial instruments, and, in the case of our convertible notes payable, at the date of conversions to equity and at each reporting date, recording a derivative liability, debt discount, additional paid-in capital and a gain or loss on change in derivative liabilities as applicable. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility, variable conversion prices based on market prices as defined in the respective agreements and probabilities of certain outcomes based on management projections. These inputs are subject to significant changes from period to period and to management’s judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material. 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, warrants 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 and warrants at the grant date by using the Black-Scholes option-pricing model. The Company accounts for non-employee share-based awards based upon ASC 505-50, "Equity-Based Payments to Non-Employees." ASC 505-50 requires the costs of goods and services received in exchange for an award of equity instruments to be recognized using the fair value of the goods and services or the fair value of the equity award, whichever is more reliably measurable. The fair value of the equity award is determined on the measurement date, which is the earlier of the date that a performance commitment is reached or the date that performance is complete. Generally, our awards do not entail performance commitments. When an award vests over time such that performance occurs over multiple reporting periods, we estimate the fair value of the award as of the end of each reporting period and recognize an appropriate portion of the cost based on the fair value on that date. When the award vests, we adjust the cost previously recognized so that the cost ultimately recognized is equivalent to the fair value on the date the performance is complete. Revenue Recognition 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, 2017, tax years 2016 and 2015 remains 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. Income (Loss) Per Share Basic net income or loss per share is calculated by dividing net income or loss by the weighted average number of common shares outstanding for the period. Diluted income or loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as “in-the-money” stock options and warrants, convertible debt and convertible preferred stock, were exercised or converted into common stock. Equivalent shares are not utilized when the effect is anti-dilutive. As of June 30, 2017, dilutive common stock equivalent shares which may dilute future earnings per share include 239,047,400 common shares issuable upon conversion of convertible notes payable. As of June 30, 2016, potential dilutive securities had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share; therefore, basic net loss per share is the same as diluted net loss per share. The common shares used in the computation of basic and diluted net income (loss) per share are reconciled as follows: Year Ended June 30, 2017 2016 Weighted average number of shares outstanding – basic 78,206,820 29,215,122 Dilutive effect of convertible debt 239,047,400 - Weighted average number of shares outstanding – diluted 317,254,2207 29,215,122 Fair Value of Financial Instruments Disclosures about fair value of financial instruments require disclosure of the fair value information, whether or not recognized in the balance sheet, where it is practicable to estimate that value. As of December 31, 2017 and 2016, the amounts reported for cash, note receivable, accrued interest receivable, note payable, accounts payable, due to related party and accrued expenses approximate fair value because of their short maturities. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 established a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: · Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; · Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and · Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Our marketable securities are measured at fair value on a recurring basis and estimated as follows: Total Level 1 Level 2 Level 3 June 30, 2017: Marketable securities $ 253,998 $ 253,998 $ - $ - Total assets measured at fair value $ 253,998 $ 253,998 $ - $ - Our derivative liabilities are measured at fair value on a recurring basis and estimated as follows: Total Level 1 Level 2 Level 3 June 30, 2017: Derivative liabilities $ 226,731 $ - $ - $ 226,731 Total liabilities measured at fair value $ 226,731 $ - $ - $ 226,731 June 30, 2016: Derivative liabilities $ 1,208,414 $ - $ - $ 1,208,414 Total liabilities measured at fair value $ 1,208,414 $ - $ - $ 1,208,414 During the years ended June 30, 2017 and 2016, the Company had the following activity in its derivative liability: Derivative liability at June 30, 2015 $ - Addition to liability for new debt issued 152,269 Change in fair value 1,056,145 Derivative liability at June 30, 2016 1,208,414 Addition to liability for new debt issued 1,726,213 Change in fair value (2,707,896 ) Derivative liability at June 30, 2017 $ 226,731 Reclassifications Certain amounts in the financial statements for the year ended June 30, 2016 have been reclassified to conform to the presentation for the year ended June 30, 2017. Recently Issued Accounting Pronouncements In July 2017, the FASB issued Accounting Standards Update ("ASU") 2017-11, "Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480) and Derivatives and Hedging (Topic 815): I. Accounting for Certain Financial Instruments with Down Round Features; II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Non-controlling Interests with a Scope Exception." Part I of this update addresses the complexity of accounting for certain financial instruments with down round features. Down round features are features of certain equity-linked instruments (or embedded features) that result in the strike price being reduced on the basis of the pricing of future equity offerings. Current accounting guidance creates cost and complexity for entities that issue financial instruments (such as warrants and convertible instruments) with down round features that require fair value measurement of the entire instrument or conversion option. Part II of this update addresses the difficulty of navigating Topic 480, "Distinguishing Liabilities from Equity," because of the existence of extensive pending content in the FASB Accounting Standards Codification. This pending content is the result of the indefinite deferral of accounting requirements about mandatorily redeemable financial instruments of certain nonpublic entities and certain mandatorily redeemable non-controlling interests. The amendments in Part II of this update do not have an accounting effect. This ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2018. The Company is currently unable to determine the impact on its consolidated financial statements of the adoption of this new accounting pronouncement. In January 2017, the FASB issued Accounting Standards Update ("ASU") No. 2017-4, "Intangibles – Goodwill and Other (Topic 350): "Simplifying the Test for Goodwill Impairment." This update simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting unit's goodwill with the carrying amount of that goodwill. Instead, under the amendments in this update, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value. An entity should apply the amendments in this update on a prospective basis. An entity is required to disclose the nature of and reason for the change in accounting principle upon transition. That disclosure should be provided in the first annual period and in the interim period within the first annual period when the entity initially adopts the amendments in this update. A public business entity that is an SEC filer should adopt the amendments in this Update for its annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. The Company is currently unable to determine the impact on its financial statements of the adoption of this new accounting pronouncement. In January 2017, the FASB issued ASU No. 2017-1, "Business Combinations (Topic 805): Clarifying the Definition of a Business." The amendments in this update clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The amendments of this ASU are effective for public business entities for annual periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019. The amendments in this Update are to be applied prospectively on or after the effective date. The Company is currently unable to determine the impact on its financial statements of the adoption of this new accounting pronouncement. Although there are several other new accounting pronouncements issued or proposed by the FASB, which the Company has adopted or will adopt, as applicable, the Company does not believe any of these accounting pronouncements has had or will have a material impact on its financial position or results of operations.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
NOTE 2 - GOING CONCERN	The Company has not generated any operating revenues, has recurring losses from operations, a working capital deficiency as of June 30, 2017 of $208,630, and used net cash in operations of $265,683 and $478,013 for the years ended June 30, 2017 and 2016, respectively. In addition, as of June 30, 2017, the Company had an accumulated deficit of $4,826,882. These conditions raise substantial doubt about the Company's ability to continue as a going concern. The accompanying 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 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 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.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
NOTE 3 - RELATED PARTY TRANSACTIONS	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 $19,015 were 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 were valued at $177,500 based on the market price of the Company’s common stock on the date of issuance. On October 28, 2015, Viva Entertainment, then 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 and an expiration date of January 2, 20121. The common stock of the Company current price on the date of the 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 in the year ended June 30, 2016. 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 were exercisable in the event that Viva Entertainment was 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. The Company issued 500,000 shares to Falcones in April 2016, valued at $105,000 based on the market price of the Company’s common stock on the date of issuance. On January 2, 2016, the Company issued 3,000,000 warrants for common stock of the Company to Steve Rubakh, the Company’s President and Chief Executive Officer, as a compensation incentive. The warrants were to mature on January 2, 2021 and had an exercise price of $0.74 and 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 a stock-based compensation expense of $1,149,000 in the year ended June 30, 2016. The warrants were surrendered by Steve Rubakh in June 2017 and cancelled. On March 15, 2016, the Company issued 242,424 shares of common stock to Sophia Rubakh, a relative of Steve Rubakh, in consideration of various consulting, administrative and marketing services provided to the Company. The shares were valued at $50,909 based on the market price of the Company’s common stock on the date of issuance. On June 1, 2016, the Company entered into a convertible promissory note with Steve Rubakh, converting $81,364 of payables to Steve Rubakh into the note. The note was non-interest bearing and matured on December 1, 2016. The note had 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, 2016, Steve Rubakh converted the principal 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. Additionally, amortization of debt discount expense of $61,134 was recorded as of the date of conversion. As of June 30, 2016, 120,000 common shares were issuable to Steve Rubakh for compensation. The shares were issued to him during fiscal year ended June 30, 2017. On July 1, 2016, the Board of Directors of the Company agreed with Steve 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, Steve Rubakh is to receive 30,000 shares of Series B Preferred Stock on a quarterly basis. For the year ended June 30, 2017, the Company authorized the issuance of 150,000 shares of Series B preferred stock as part of Steve Rubakh's compensation package. Stock-based compensation of $725,400 was recorded. On July 1, 2016, the Board of Directors of the Company agreed with Steve 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. On February 14, 2017, the Board of Directors of the Company agreed with Steve Rubakh to convert $31,216 of accrued compensation into 12,486,400 shares of common stock, at a conversion rate of $0.0025 per share. On February 14, 2017, 6,618,400 shares of common stock valued at $16,546 were issued to Steve Rubakh to reimburse him for payments made by him to a vendor. Due to related parties, primarily shareholders, was $20,216 and $31,476 at June 30, 2017 and 2016, respectively. Included in accrued expenses at June 30, 2017 and 2016 were amounts payable to Steve Rubakh for accrued compensation of $28,568 and $24,084, respectively.

NOTE RECEIVABLE AND MARKETABLE

NOTE RECEIVABLE AND MARKETABLE SECURITIES	12 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
NOTE 4 - NOTE RECEIVABLE AND MARKETABLE SECURITIES	On April 6, 2016, the Company completed the sale of its subsidiary, Viva Entertainment Group, Inc. (“Viva Entertainment”), to Black River Petroleum Corp., a Nevada publicly-traded company (“Black River”), at a closing where, in exchange for all sale of all of the outstanding shares of Viva Entertainment, Black River issued to the Company its 10% (15% default rate) promissory note in the principal amount of $100,000, due December 31, 2016 (the “Viva Note”). The Company gave no effect to the Viva Note in its financial statements, pending collection of the note and completion of the transaction. We discontinued consolidation of the accounts of Viva Entertainment effective April 6, 2016. On February 27, 2017, the Viva Note was in default and no repayments to the Company had been made. On that date, the parties entered into an addendum to the Viva Note, establishing the principal amount at $100,000 and accrued interest at $6,000. Terms of the Viva Note were also amended to allow the Company to convert the unpaid principal and interest into common shares of Viva Entertainment using a Variable Conversion Price equal to 50% of the lowest one day Trading Price for the Viva Entertainment common stock during the twenty Trading Day period ending on the last complete Trading Day prior to the Conversion Date. Effective February 27, 2017, the Company recognized a gain of $106,000 on the April 6, 2016 sale of its investment in Viva Entertainment and recorded a note receivable of $100,000 and accrued interest receivable of $3,000. On April 4, 2017, the Company and Global Opportunity Group LLC (“Global”), a lender, entered into a Purchase, Exchange and Escrow Agreement whereby the Company assigned $50,000 principal and $3,000 accrued interest of the Viva Note to Global in extinguishment of a convertible promissory note payable to Global dated March 28, 2017 with a principal balance of $18,150 and accrued interest payable of $35. The Company recognized a gain on extinguishment of debt of $34,815. These common shares of Viva Entertainment were initially recorded at their cost basis, as determined by the principal balance of the Viva Note and accrued interest converted, and are classified as trading securities in the Company’s financial statements, and subsequently reported at fair value based on quoted market prices. Changes in the fair value of the marketable securities are recorded as unrealized gains or losses in other (income) expense in the statements of operations. Realized gains on the sale of marketable securities are included in other (income) expense in the statements of operations. Pursuant to multiple conversions during April 2017 through June 2017, the Company converted $33,128 principal of the Viva Note and $2,205 accrued interest payable into a total of 173,809,000 common shares of Viva Entertainment. As of June 30, 2017, the Viva Note had a principal balance of $16,872 and accrued interest of $1,519 outstanding. Total net proceeds from the sale of Viva Entertainment common stock were $52,800 and the Company recorded a realized gain on sale of marketable securities of $30,664. As of June 30, 2017, the Company held a total of 86,000,000 common shares of Viva Entertainment, recorded at market value of $253,998. The Company recorded total unrealized gains on marketable securities of $240,800 during the year ended June 30, 2017. On March 28, 2017, Viva Entertainment issued the Company a convertible promissory note in the principal amount of $8,935 as consideration for the Company’s payment to a vender on behalf of Viva Entertainment. The note bears interest at 8% and matures on March 31, 2018. The note is convertible into common shares of Viva Entertainment at an exercise price of 40% of the lowest trading price during the ten trading days ending on the trading date prior to the conversion notice. On June 30, 2017, the Company entered into a Purchase and Exchange Agreement with Viva Entertainment and Global Opportunity Group LLC (“Global”) pursuant to which the Company assigned the $8,985 principal balance and $184 accrued interest receivable to Global in payment of a convertible promissory note payable to Global with a principal balance of $11,992 and accrued interest payable of $280 (see Note 5).

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
NOTE 5 - NOTES PAYABLE	Notes payable, all classified as current, consist of the following: June 30, 2017 June 30, 2016 Original Original Debt Issue Debt Issue Principal Discount Discount Net Principal Discount Discount Net Note Payable LG Capital Funding, LLC $ 125,000 $ - $ - $ 125,000 $ - $ - $ - $ - Convertible Notes Payable LG Capital Funding, LLC $ - $ - $ - $ - $ 125,000 $ (13,905 ) $ (5,840 ) $ 105,525 LG Capital Funding, LLC - - - - 125,000 (34,132 ) $ (7,993 ) 82,875 River North Equity, LLC 4,660 - - 4,660 - - - - Global Opportunity Group, LLC 18,700 (2,878 ) (722 ) 15,100 - - - - EMA Financial, LLC 8,916 (2,394 ) - 6,522 - - - - GPL Ventures, LLC 10,000 (613 ) - 9,387 - - - - Global Opportunity Group, LLC 10,000 (6,247 ) (625 ) 3,128 - - - - Howard Schraub 16,500 (12,250 ) - 4,250 - - - - Howard Schraub 20,000 (15,233 ) - 4,767 - - - - Total $ 88,776 $ (39,615 ) $ (1,347 ) $ 47,814 $ 250,000 $ (48,037 ) $ (13,833 ) $ 188,130 Note Payable 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 was payable, along with interest thereon, on October 22, 2016 and was in default. The convertible note had an OID of 15%, which was recorded at $18,750 and which has been fully amortized. The Company recorded a debt discount of $44,643, which has also been fully amortized.. As of June 30, 2016, the Company had recorded a derivative liability of $573,157. On October 14, 2016, the Supreme Court of the State of New York County of Kings, in regard 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 regard 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. As a result of the judgment, the conversion feature of the note was eliminated and therefore, the associated derivative liability was extinguished. As of June 30, 2017, the debt has been recorded as a note payable of $125,000, a current liability in the balance sheet, and $21,621 of interest has been accrued. Convertible Notes Payable On December 3, 2015, the Company issued the second convertible note to LG for $125,000. The Company recorded an OID of 15%, or $18,750, and which has been fully amortized. The Company recorded a debt discount of $85,165, which has been fully amortized. The Company sold $60,000 principal of the note to Global Opportunity Group, LLC (“Global”) on August 18, 2016, $40,000 principal of the note and $462 accrued interest to GPL Ventures, LLC (“GPL”) on December 15, 2016 and sold $50,000 principal of the note (including a $25,000 penalty added to principal) to Global on February 21, 2017. The note has been repaid in full and no related derivative liability was recorded as of June 30, 2017. On July 21, 2016, the Company issued 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 provided 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 Company recorded a debt discount of $33,333. The debt discount and OID have been fully amortized. 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. On April 20, 2017, the Company and Old Main entered into a Settlement Agreement & Mutual Release with respect to this note, resulting in penalties of $22,667 added to the note principal to bring the principal balance to $56,000 and requiring a principal payment of $30,000, which payment was financed by the issuance of a new convertible promissory to Global. Pursuant to multiple conversions during April and May 2017, the remaining principal of $26,000 was extinguished through the issuance of 14,106,143 shares of the Company’s common stock and accrued interest payable of $2,574 was written off. 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 $33,333. The convertible promissory note had a maturity date of March 29, 2017 and bears interest at 10%. The convertible promissory note provided for an OID of $3,333, a deduction of $4,000 for River North’s legal fees, and a debt discount of $33,333. 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. On February 1, 2017, River North converted $2,036 principal and $1,744 accrued interest into 2,643,876 common shares of the Company. On April 20, 2017, the Company and River North entered into a Settlement Agreement & Mutual Release with respect to this note, resulting in penalties of $17,955 added to the note principal to bring the principal balance to $49,252 and requiring a principal payment of $30,000, which payment was financed by the issuance of a new convertible promissory to Global. On June 2, 2017, River North converted $14,592 principal into 8,634,266 common shares of the Company, resulting in a principal balance of $4,660 as of June 30, 2017. As of June 30, 2017, the OID and the debt discount had been fully amortized and there was accrued interest payable of $1,236. The Company has recorded a derivative liability of $12,535 as of June 30, 2017. On August 10, 2016, the Company issued a convertible promissory note with Global for $16,500. The convertible promissory note has a maturity date of August 10, 2017 and bears interest at 12%. The convertible promissory note provided for an OID of $1,500, a deduction of $1,000 for Global’s legal fees, and a debt discount of $16,500. The Company received net proceeds of $15,000. The conversion price is 50% of the lowest traded price for the twenty consecutive trading days immediately preceding the conversion date. Additionally, the Company issued 165,000 five-year warrants for common stock with an exercise price of $0.15 per share, subject to certain adjustments, and a cashless exercise option. The Company sold $16,500 of the principal of the note to Howard Schraub (“Schraub”) on March 16, 2017 and wrote off accrued interest payable of $1,063. As of June 30, 2017, the OID and the debt discount had been fully amortized. The note has been repaid in full and no related derivative liability was recorded as of June 30, 2017. On August 18, 2016, Global purchased $60,000 of the December 2015 LG convertible promissory note. The conversion price is 50% of the lowest traded price for the twenty consecutive trading days immediately preceding the conversion date. The acquisition was in two tranches, $30,000 each, thirty days apart. In multiple conversions during August 2016 through January 2017, Global converted $68,593 principal (including a penalty of $8,593 added to principal), $101 accrued interest payable and $5,000 in fees into 12,472,222 shares of the Company’s common stock. The replacement note has been repaid in full and no related derivative liability was recorded as of June 30, 2017. On August 23, 2016, the Company issued a convertible promissory note with EMA Financial, LLC (“EMA”), for $33,000. The convertible promissory note had a maturity date of August 23, 2017 and bears interest at 16%. The convertible promissory note provided for an OID of $3,300, a deduction of $3,000 for EMA’s legal fees, and a debt discount of $33,000. The Company received net proceeds of $29,700. 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. In April 2017, penalties totaling $8,249 were added to the note principal. Pursuant to multiple conversions in March and April 2017, EMA converted the entire principal of $41,249 into 25,157,579 shares of the Company’s common stock and wrote off $3,172 accrued interest payable. As of June 30, 2017, the OID and the debt discount had been fully amortized. The note has been repaid in full and no related derivative liability was recorded as of June 30, 2017. On October 6, 2016, the Company issued 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. Pursuant to multiple conversions in May and June 2017, EMA converted principal of $24,084 into 48,800,000 shares of the Company’s common stock, resulting in a principal balance of $8,916 as of June 30, 2017. As of June 30, 2017, $30,606 of the debt discount had been amortized, and there was accrued interest of $2,677. The Company has recorded a derivative liability of $25,368 as of June 30, 2017. On December 2, 2016, the Company issued 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 provided for an OID of $1,700; therefore, the net proceeds to the Company was $17,000. 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 June 30, 2017, $978 of the OID had been amortized, $15,822 of the debt discount had been amortized and there was accrued interest of $1,297. The Company has recorded a derivative liability of $47,634 as of June 30, 2017. Additionally, the Company issued 82,500 five-year warrants for common stock with an exercise price of $0.15 per share, subject to certain adjustments, and a cashless exercise option. On December 13, 2016, the Company issued 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 June 30, 2017, $9,387 of the debt discount had been amortized, and there was accrued interest of $658. The Company has recorded a derivative liability of $24,876 as of June 30, 2017. On December 15, 2016, GPL purchased $40,000 principal and $462 accrued interest of the December 2015 LG convertible promissory note. The replacement convertible promissory note with GPL for $40,462 matures on July 15, 2017 and bears interest at 10%. A debt discount of $40,462 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. Pursuant to three conversions in December 2016 through February 2017, GPL converted $1,270 principal into 12,700,000 shares of the Company’s common stock. On May 12, 2017, the Company and GPL entered into a Settlement and Release Agreement pursuant to which the remaining principal of $39,192 and accrued interest payable of $1,604 were extinguished. As of June 30, 2017, the debt discount had been fully amortized. The note has been repaid in full and no related derivative liability was recorded as of June 30, 2017. On February 13, 2017, the Company issued a convertible promissory note with Global for $10,000. The note matures on February 13, 2018 and bears interest at 2%. The convertible promissory note provides for an OID of $1,000. Therefore, the net proceeds to the Company was $9,000. A debt discount of $10,000 was recorded. The conversion price is 50% of the lowest traded price for the twenty consecutive trading days immediately preceding the applicable conversion date. As of June 30, 2017, $375 of the OID had been amortized, $3,753 of the debt discount had been amortized and there was accrued interest of $75. The Company has recorded a derivative liability of $22,661 as of June 30, 2017. Additionally, the Company issued 333,333 seven-year warrants for common stock with an exercise price of $0.01 per share, subject to certain adjustments, and a cashless exercise option. On February 21, 2017, Global purchased $50,000 principal of the December 2015 LG convertible promissory note. The $50,000 replacement note matures on February 21, 2018 and interest does not accrue prior to an event of default or the maturity date. A debt discount of $50,000 was recorded. The conversion price is 50% of the lowest traded price for the twenty consecutive trading days immediately preceding the applicable conversion date. Pursuant to four conversions in February 2017 through March 2017, Global converted $34,159 principal and $2,000 in fees into 17,923,000 shares of the Company’s common stock. On April 25, 2017, the Company sold the remaining $15,841 principal to Schraub. As of June 30, 2017, the debt discount had been fully amortized. On March 16, 2017, Schraub purchased $16,500 principal of the August 10, 2016 Global convertible promissory note. The $16,500 replacement note matures on March 16, 2018 and bears interest at 12%. A debt discount of $16,500 was recorded. The conversion price is 50% of the lowest traded price for the twenty consecutive trading days immediately preceding the applicable conversion date. Pursuant to two conversions in March and April 2017, Schraub converted the entire principal of $16,500 and $400 in fees into 8,000,557 shares of the Company’s common stock. As of June 30, 2017, the debt discount had been fully amortized and accrued interest of $57 was written off. The note has been repaid in full and no related derivative liability was recorded as of June 30, 2017. On March 28, 2017, the Company issued a convertible promissory note with Schraub for $16,500. The note matures on March 28, 2018 and bears interest at 10%. A debt discount of $16,500 was recorded. The conversion price is 50% of the lowest traded price for the twenty consecutive trading days immediately preceding the applicable conversion date. As of June 30, 2017, $4,250 of the debt discount had been amortized and there was accrued interest of $425. The Company has recorded a derivative liability of $42,814 as of June 30, 2017. Additionally, the Company issued 605,000 seven-year warrants for common stock with an exercise price of $0.01 per share, subject to certain adjustments, and a cashless exercise option. These warrants were surrendered to the Company and cancelled on May 8, 2017. On March 28, 2017, the Company issued a convertible promissory note with Global for $18,150. The note matures on March 28, 2018 and bears interest at 10%. The convertible promissory note provides for an OID of $1,750. Therefore, the net proceeds to the Company was $16,400. A debt discount of $18,150 was recorded. The conversion price is 50% of the lowest traded price for the twenty consecutive trading days immediately preceding the applicable conversion date. Additionally, the Company issued 605,000 seven-year warrants for common stock with an exercise price of $0.01 per share, subject to certain adjustments, and a cashless exercise option. On April 4, 2017, the Company and Global entered into a Purchase, Exchange and Escrow Agreement pursuant to which $18,150 principal and $35 accrued interest payable were extinguished through assignment to Global of $50,000 of the Viva Entertainment note receivable (see Note 4). As of June 30, 2017, the OID and debt discount had been fully amortized. The note has been repaid in full and no related derivative liability was recorded as of June 30, 2017. The warrants were surrendered to the Company and cancelled pursuant to the Purchase, Exchange and Escrow Agreement. On April 4, 2017, the Company issued a convertible promissory note with Schraub for $20,000. The note matures on April 4, 2018 and bears interest at 10%. The conversion price is 50% of the lowest traded price for the twenty consecutive trading days immediately preceding the applicable conversion date. As of June 30, 2017, $4,767 of the debt discount had been amortized and there was accrued interest of $477. The Company has recorded a derivative liability of $50,843 as of June 30, 2017. Additionally, the Company issued 750,000 seven-year warrants for common stock with an exercise price of $0.01 per share, subject to certain adjustments, and a cashless exercise option. These warrants were surrendered to the Company and cancelled on May 8, 2017. On April 13, 2017, the Company issued a convertible promissory note with Global for $30,000 to partially fund the settlement with Old Main discussed above. The note matures on April 13, 2018 and bears interest at 10%. A debt discount of $30,000 was recorded. The conversion price is 50% of the lowest traded price for the twenty-five consecutive trading days immediately preceding the applicable conversion date. Pursuant to two conversions in April and May 2017, Global converted $18,284 principal and $1,200 in fees into 11,134,000 shares of the Company’s common stock. On June 6, 2017, the Company sold the remaining $11,716 principal to Schraub. As of June 30, 2017, the debt discount had been fully amortized. The note has been repaid in full and no related derivative liability was recorded as of June 30, 2017. On April 25, 2017, Schraub purchased a convertible promissory note from Global with a principal balance of $15,841. The note matures on March 28, 2018 and is non-interest bearing. A debt discount of $15,841 was recorded. The conversion price is 50% of the lowest traded price for the twenty consecutive trading days immediately preceding the applicable conversion date. Pursuant to two conversions in April and May 2017, Schraub converted the entire principal of $15,841 and $500 in fees into 9,777,933 shares of the Company’s common stock. As of June 30, 2017, the debt discount had been fully amortized. The note has been repaid in full and no related derivative liability was recorded as of June 30, 2017. On May 16, 2017, the Company issued a convertible promissory note with Global for $30,000 to partially fund the settlement with River North discussed above. The note matures on May 16, 2018 and bears interest at 10%. A debt discount of $30,000 was recorded. The conversion price is 50% of the lowest traded price for the twenty-five consecutive trading days immediately preceding the applicable conversion date. Pursuant to two conversions in June 2017, Global converted $18,009 principal and $1,200 in fees into 18,109,000 shares of the Company’s common stock. On June 30, 2017, the Company and Global entered into a Purchase, Exchange and Escrow Agreement and Cancellation pursuant to which the remaining principal of $11,991 and $280 accrued interest payable were extinguished through the exchange with Global of a note receivable from Viva Entertainment with a principal balance of $8,985 and accrued interest receivable of $184 (see Note 4). As of June 30, 2017, the debt discount had been fully amortized. The note has been repaid in full and no related derivative liability was recorded as of June 30, 2017. On June 6, 2017, Schraub purchased a convertible promissory note from Global with a principal balance of $11,716. The note matures on March 13, 2018 and bears interest at 10%. A debt discount of $11,716 was recorded. The conversion price is 50% of the lowest traded price for the twenty consecutive trading days immediately preceding the applicable conversion date. Pursuant to two conversions in June 2017, Schraub converted the entire principal of $11,716 and $600 in fees into 19,053,500 shares of the Company’s common stock. As of June 30, 2017, the debt discount had been fully amortized. The note has been repaid in full and no related derivative liability was recorded as of June 30, 2017. As detailed above, during the year ended June 30, 2017, a total of 208,512,076 shares of the Company’s common stock, valued at $1,368,751, were issued in conversion of $292,332 note principal, $1,845 accrued interest payable, $10,900 in fees, $27,736 in penalties, $5,709 adjustment to debt discount and $1,030,229 loss on conversion of debt into common stock.

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	12 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
NOTE 6 - STOCKHOLDERS' DEFICIT	Preferred Stock The Company has 20,000,000 shares of Preferred Stock authorized. 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 1,000,000 shares 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. The shares of Series A Preferred Stock are not convertible into shares of common stock. 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. 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 to compensate Steve Rubakh on a quarterly basis through the issuance of 30,000 shares of Series B Preferred Stock. For the year ended June 30, 2017, the Company issued 150,000 shares of Series B preferred stock to Steve Rubakh valued at $725,400. Common Stock During the year ended June 30, 2017, the Company issued a total of 227,976,876 shares of its common stock, including 60,000 shares issuable at June 30, 2016. On July 1, 2016, 300,000 shares of common stock valued at $37,500 were issued to Steve Rubakh for accrued compensation. On February 14, 2017, 12,486,400 shares of common stock valued at $31,216 were issued to Steve Rubakh for accrued compensation. On February 14, 2017, 6,618,400 shares of common stock valued at $16,546 were issued to Steve Rubakh to reimburse him for payments of $16,546 made by him to a vendor. As detailed in Note 5, during the year ended June 30, 2017, a total of 208,512,076 shares of the Company’s common stock, valued at $1,368,751, were issued in conversion of $292,332 note principal, $1,845 accrued interest payable, $10,900 in fees, $27,736 in penalties, $5,709 adjustment to debt discount and $1,030,229 loss on conversion of debt into common stock. During the year ended June 30, 2016, the Company issued a total of 4,286,737 shares of its common stock, including 1200,000 shares issuable as of June 30, 2015. On July 22, 2015, the Company sold 48,245 shares of common stock for $55,000 cash. On July 30, 2015, the Company issued 26,885 shares of common stock for debt converted of $31,466. On August 6, 2015, the Company issued to Shang Fei, a former board member, 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 valued at $177,500. 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 per share, or $50,909. 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 per share 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 per share whereas the current stock price was $0.14 per share, therefore, a loss of $298,335 was recorded. For the year ended June 30, 2016, the Company authorized the issuance of 360,000 shares of common stock as part of Rubakh's compensation package, of which 300,000 shares were issued and 60,000 shares were issuable at June 30, 2016. Stock-based compensation of $489,117 was recorded.

WARRANTS

WARRANTS	12 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
NOTE 7 - WARRANTS	The Company has granted warrants to officers and directors. Warrant activity for officers and directors for the years ended June 30, 2017 and 2017 is as follows: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term (Years) Aggregate Intrinsic Value Outstanding at June 30, 2015 - - Granted 6,000,000 $ 0.74 Exercised - $ - Forfeited or expired (3,000,000 ) $ 0.74 Outstanding at June 30, 2016 3,000,000 $ 0.74 4.31 $ - Granted - $ - Exercised - $ - Forfeited or expired (3,000,000 ) $ 0.74 Outstanding at June, 2017 - $ - - $ - On January 2, 2016, the Company issued 3,000,000 warrants to Steve Rubakh as a compensation incentive. The warrants were to expire on January 2, 2021. The exercise price was $0.74 and the warrant had a cashless exercise option. The warrants were valued at $1,149,000 using a Black-Scholes calculation and recorded as compensation expense. The warrants were surrendered by Steve Rubakh in June 2017 and cancelled. On January 2, 2016, the Company issued 3,000,000 warrants to Falcones as a compensation incentive. The warrants were to expire on January 2, 2021. The exercise price was $0.74 and the warrant had a cashless exercise option. The warrants were valued at $1,149,000 using a Black-Scholes calculation. As part of the April 6, 2016 sale of Viva Entertainment, these warrants were cancelled effective the date of issuance, therefore there was no expense recorded related to the issuance. The Company has granted warrants to non-employee lenders in connection with the issuance of certain convertible promissory notes, certain of which were subsequently surrendered to the Company and cancelled. See Note 5. Warrant activity for these warrants for the years ended June 30, 2017 and 2016 is as follows: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term (Years) Aggregate Intrinsic Value Outstanding at June 30, 2015 Granted 60,000 $ 0.25 Exercised - Forfeited or expired - Outstanding at June 30, 2016 60,000 $ 0.25 2.81 $ - Granted 2,540,833 $ 0.02 Exercised - $ - Forfeited or expired (1,960,000 ) $ 0.01 Outstanding at June 30, 2017 640,833 $ 0.09 5.25 $ - The warrants were valued at the grant date using a Black-Scholes calculation. During the years ended June 30, 2017 and 2016, stock-based compensation totaling $20,844 and $10,320 was recorded for the warrants.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Jun. 30, 2017
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 the date of filing of this report, 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 regard 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.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
NOTE 9 - INCOME TAXES	For the years ended June 30, 2016 and 2015, there was no provision for income taxes and deferred tax assets have been entirely offset by valuation allowances. As of June 30, 2017, the Company has net operating loss carry forwards of approximately $644,000 that expire through the year 2035. The Company’s net operating loss carry forwards may be subject to annual limitations, which could reduce or defer the utilization of the losses as a result of an ownership change as defined in Section 382 of the Internal Revenue Code. The Company’s income tax expense (benefit) differs from the “expected” tax expense (benefit) for Federal income tax purposes (computed by applying the United States Federal tax rate of 34% to income (loss) before income taxes), as follows: Years Ended June 30, 2017 2016 Tax expense (benefit) at the statutory rate $ 113,178 $ (1,710,398 ) State income taxes, net of federal income tax benefit (33,889 ) (29,844 ) Non-deductible items 825,797 1,555,101 Non-taxable items (1,002,557 ) - Change in valuation allowance 97,471 185,141 Total $ - $ - The tax effects of the temporary differences between reportable financial statement income and taxable income are recognized as deferred tax assets and liabilities. The tax years 2014 through 2017 remain open to examination by federal agencies and other jurisdictions in which it operates. The tax effect of significant components of the Company’s deferred tax asset at June 30, 2017 and 2016, respectively, are as follows: June 30, 2017 2016 Net operating loss carryforward $ 286,612 $ 185,141 Less valuation allowance (286,612 ) (185,141 ) Net $ - $ - In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Because of the historical earnings history of the Company, the net deferred tax assets for 2017 were fully offset by a 100% valuation allowance.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
NOTE 10 - SUBSEQUENT EVENTS	Management has evaluated subsequent events according to the requirements of ASC TOPIC 855, and has reported the following: Subsequent to June 30, 2017, the Company issued a total of 99,704,003 shares of its common stock to various lenders in a multiple conversions of convertible promissory note principal totaling $42,276. Pursuant to these conversions, the following convertible notes payable were extinguished in full (see Note 5): River North $4,660; Global $18,700; EMA $8,916 and GPL $10,000. In July 2017, the Company converted the remaining principal balance of the convertible note receivable balance from Viva Entertainment (see Note 4) and received a total of 84,250,000 common shares of Viva Entertainment. The Company subsequently sold a total of 170,250,000 common shares of Viva Entertainment and received additional net proceeds of approximately $554,000. In a cashless exercise in July 2017, a warrant holder partially exercised its warrant receiving 9,421,000 shares of the Company’s common stock. On July 5, 2017, the Company loaned Viva Entertainment $50,000 in the form of a convertible promissory note. The note bears interest at 10% and matures on July 5, 2018. The note is convertible into common shares of Viva Entertainment at an exercise price of 40% of the lowest trading price during the ten trading days ending on the trading date prior to the conversion notice. On August 1, 2017, the Company converted the $50,000 principal of the note into 55,555,555 restricted common shares of Viva Entertainment. On August 21, 2017, the Board of Directors of the Company approved a 1-for-50 reverse split of the Company’s common stock, effective upon approval by the Financial Industry Regulatory Authority (“FINRA”). On August 31, 2017, the Company issued 17,361,111 shares of its common stock to an officer in payment of $15,625 accrued compensation.

ORGANIZATION AND SUMMARY OF S17

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Jun. 30, 2017
Organization And Summary Of Significant Accounting Policies Policies
Organization	Integrated Ventures, 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 May 30, 2017, Integrated Ventures, Inc. (“Integrated Ventures”), a Nevada corporation, was formed as a wholly owned subsidiary of the Company. Pursuant to an Agreement and Plan of Merger dated May 30, 2017, Integrated Ventures was merged into the Company, with the Company being the surviving corporation and changing its name to Integrated Ventures, Inc. 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. 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. As of the second quarter of 2015, EMS Factory discontinued operations. On October 21, 2015, the Company formed Viva Entertainment Group, Inc. ("Viva Entertainment,") a Delaware corporation, as a wholly-owned subsidiary. Viva Entertainment was formed to manage the development and marketing of it's over the top ("IPTV/OTT") application for connected TVs, desktop computers, tablets and smart phones. On April 6, 2016, the Company sold Viva Entertainment to Black River Petroleum Corp. ("Black River." 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 the on-demand mobile healthcare sector, and plans to expand its mobile technology operations to acquisitions of or partnering with revenue generating companies, primarily in the healthcare, e-commerce, mobile technologies, transportation and consumer goods markets. There is no assurance that the required additional capital for this effort will be available to enable us to expand the scope of our operations into this area.
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 $15,691 and $1,974 as of June 30, 2017 and 2016, respectively.
Marketable Securities	The marketable security investments of the Company include common shares of Viva Entertainment received in the conversion of a convertible note receivable from Viva. These marketable securities are included in current assets in the balance sheet, are classified as trading securities, and reported at fair value based on quoted market prices. Changes in the fair value of the investments during the period are recorded as unrealized gains or losses in other (income) expense in the statements of operations. Realized gains on the sale of marketable securities are included in other (income) expense in the statements of operations.
Property and Equipment Held for Sale	Property and equipment held for sale as of June 30, 2016 consisted of ambulances and medical equipment stated at cost, which was disposed of in fiscal year 2017.
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. We estimate the fair value of the derivatives associated with our convertible notes payable using the Black-Scholes pricing model. We estimate the fair value of the derivative liabilities at the inception of the financial instruments, and, in the case of our convertible notes payable, at the date of conversions to equity and at each reporting date, recording a derivative liability, debt discount, additional paid-in capital and a gain or loss on change in derivative liabilities as applicable. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility, variable conversion prices based on market prices as defined in the respective agreements and probabilities of certain outcomes based on management projections. These inputs are subject to significant changes from period to period and to management’s judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material.
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, warrants 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 and warrants at the grant date by using the Black-Scholes option-pricing model. The Company accounts for non-employee share-based awards based upon ASC 505-50, "Equity-Based Payments to Non-Employees." ASC 505-50 requires the costs of goods and services received in exchange for an award of equity instruments to be recognized using the fair value of the goods and services or the fair value of the equity award, whichever is more reliably measurable. The fair value of the equity award is determined on the measurement date, which is the earlier of the date that a performance commitment is reached or the date that performance is complete. Generally, our awards do not entail performance commitments. When an award vests over time such that performance occurs over multiple reporting periods, we estimate the fair value of the award as of the end of each reporting period and recognize an appropriate portion of the cost based on the fair value on that date. When the award vests, we adjust the cost previously recognized so that the cost ultimately recognized is equivalent to the fair value on the date the performance is complete.
Revenue Recognition	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, 2017, tax years 2016 and 2015 remains 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.
Income (Loss) Per Share	Basic net income or loss per share is calculated by dividing net income or loss by the weighted average number of common shares outstanding for the period. Diluted income or loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as “in-the-money” stock options and warrants, convertible debt and convertible preferred stock, were exercised or converted into common stock. Equivalent shares are not utilized when the effect is anti-dilutive. As of June 30, 2017, dilutive common stock equivalent shares which may dilute future earnings per share include 239,047,400 common shares issuable upon conversion of convertible notes payable. As of June 30, 2016, potential dilutive securities had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share; therefore, basic net loss per share is the same as diluted net loss per share. The common shares used in the computation of basic and diluted net income (loss) per share are reconciled as follows: Year Ended June 30, 2017 2016 Weighted average number of shares outstanding – basic 78,206,820 29,215,122 Dilutive effect of convertible debt 239,047,400 - Weighted average number of shares outstanding – diluted 317,254,2207 29,215,122
Fair Value of Financial Instruments	Disclosures about fair value of financial instruments require disclosure of the fair value information, whether or not recognized in the balance sheet, where it is practicable to estimate that value. As of December 31, 2017 and 2016, the amounts reported for cash, note receivable, accrued interest receivable, note payable, accounts payable, due to related party and accrued expenses approximate fair value because of their short maturities. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 established a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: · Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; · Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and · Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Our marketable securities are measured at fair value on a recurring basis and estimated as follows: Total Level 1 Level 2 Level 3 June 30, 2017: Marketable securities $ 253,998 $ 253,998 $ - $ - Total assets measured at fair value $ 253,998 $ 253,998 $ - $ - Our derivative liabilities are measured at fair value on a recurring basis and estimated as follows: Total Level 1 Level 2 Level 3 June 30, 2017: Derivative liabilities $ 226,731 $ - $ - $ 226,731 Total liabilities measured at fair value $ 226,731 $ - $ - $ 226,731 June 30, 2016: Derivative liabilities $ 1,208,414 $ - $ - $ 1,208,414 Total liabilities measured at fair value $ 1,208,414 $ - $ - $ 1,208,414 During the years ended June 30, 2017 and 2016, the Company had the following activity in its derivative liability: Derivative liability at June 30, 2015 $ - Addition to liability for new debt issued 152,269 Change in fair value 1,056,145 Derivative liability at June 30, 2016 1,208,414 Addition to liability for new debt issued 1,726,213 Change in fair value (2,707,896 ) Derivative liability at June 30, 2017 $ 226,731
Reclassifications	Certain amounts in the financial statements for the year ended June 30, 2016 have been reclassified to conform to the presentation for the year ended June 30, 2017.
Recently Issued Accounting Pronouncements	In July 2017, the FASB issued Accounting Standards Update ("ASU") 2017-11, "Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480) and Derivatives and Hedging (Topic 815): I. Accounting for Certain Financial Instruments with Down Round Features; II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Non-controlling Interests with a Scope Exception." Part I of this update addresses the complexity of accounting for certain financial instruments with down round features. Down round features are features of certain equity-linked instruments (or embedded features) that result in the strike price being reduced on the basis of the pricing of future equity offerings. Current accounting guidance creates cost and complexity for entities that issue financial instruments (such as warrants and convertible instruments) with down round features that require fair value measurement of the entire instrument or conversion option. Part II of this update addresses the difficulty of navigating Topic 480, "Distinguishing Liabilities from Equity," because of the existence of extensive pending content in the FASB Accounting Standards Codification. This pending content is the result of the indefinite deferral of accounting requirements about mandatorily redeemable financial instruments of certain nonpublic entities and certain mandatorily redeemable non-controlling interests. The amendments in Part II of this update do not have an accounting effect. This ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2018. The Company is currently unable to determine the impact on its consolidated financial statements of the adoption of this new accounting pronouncement. In January 2017, the FASB issued Accounting Standards Update ("ASU") No. 2017-4, "Intangibles – Goodwill and Other (Topic 350): "Simplifying the Test for Goodwill Impairment." This update simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting unit's goodwill with the carrying amount of that goodwill. Instead, under the amendments in this update, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value. An entity should apply the amendments in this update on a prospective basis. An entity is required to disclose the nature of and reason for the change in accounting principle upon transition. That disclosure should be provided in the first annual period and in the interim period within the first annual period when the entity initially adopts the amendments in this update. A public business entity that is an SEC filer should adopt the amendments in this Update for its annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. The Company is currently unable to determine the impact on its financial statements of the adoption of this new accounting pronouncement. In January 2017, the FASB issued ASU No. 2017-1, "Business Combinations (Topic 805): Clarifying the Definition of a Business." The amendments in this update clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The amendments of this ASU are effective for public business entities for annual periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019. The amendments in this Update are to be applied prospectively on or after the effective date. The Company is currently unable to determine the impact on its financial statements of the adoption of this new accounting pronouncement. Although there are several other new accounting pronouncements issued or proposed by the FASB, which the Company has adopted or will adopt, as applicable, the Company does not believe any of these accounting pronouncements has had or will have a material impact on its financial position or results of operations.

ORGANIZATION AND SUMMARY OF S18

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Jun. 30, 2017
Organization And Summary Of Significant Accounting Policies Tables
Computation of basic and diluted net income (loss) per share	Year Ended June 30, 2017 2016 Weighted average number of shares outstanding – basic 78,206,820 29,215,122 Dilutive effect of convertible debt 239,047,400 - Weighted average number of shares outstanding – diluted 317,254,2207 29,215,122
Fair value of marketable securities	Total Level 1 Level 2 Level 3 June 30, 2017: Marketable securities $ 253,998 $ 253,998 $ - $ - Total assets measured at fair value $ 253,998 $ 253,998 $ - $ -
Fair value of derivative liabilities	Total Level 1 Level 2 Level 3 June 30, 2017: Derivative liabilities $ 226,731 $ - $ - $ 226,731 Total liabilities measured at fair value $ 226,731 $ - $ - $ 226,731 June 30, 2016: Derivative liabilities $ 1,208,414 $ - $ - $ 1,208,414 Total liabilities measured at fair value $ 1,208,414 $ - $ - $ 1,208,414
Derivative liability	Derivative liability at June 30, 2015 $ - Addition to liability for new debt issued 152,269 Change in fair value 1,056,145 Derivative liability at June 30, 2016 1,208,414 Addition to liability for new debt issued 1,726,213 Change in fair value (2,707,896 ) Derivative liability at June 30, 2017 $ 226,731

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Jun. 30, 2017
Notes Payable Tables
Notes and convertible notes, net of discounts	June 30, 2017 June 30, 2016 Original Original Debt Issue Debt Issue Principal Discount Discount Net Principal Discount Discount Net Note Payable LG Capital Funding, LLC $ 125,000 $ - $ - $ 125,000 $ - $ - $ - $ - Convertible Notes Payable LG Capital Funding, LLC $ - $ - $ - $ - $ 125,000 $ (13,905 ) $ (5,840 ) $ 105,525 LG Capital Funding, LLC - - - - 125,000 (34,132 ) $ (7,993 ) 82,875 River North Equity, LLC 4,660 - - 4,660 - - - - Global Opportunity Group, LLC 18,700 (2,878 ) (722 ) 15,100 - - - - EMA Financial, LLC 8,916 (2,394 ) - 6,522 - - - - GPL Ventures, LLC 10,000 (613 ) - 9,387 - - - - Global Opportunity Group, LLC 10,000 (6,247 ) (625 ) 3,128 - - - - Howard Schraub 16,500 (12,250 ) - 4,250 - - - - Howard Schraub 20,000 (15,233 ) - 4,767 - - - - Total $ 88,776 $ (39,615 ) $ (1,347 ) $ 47,814 $ 250,000 $ (48,037 ) $ (13,833 ) $ 188,130

WARRANTS (Tables)

WARRANTS (Tables)	12 Months Ended
	Jun. 30, 2017
Officers and Directors [Member]
Schedule of warrant	Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term (Years) Aggregate Intrinsic Value Outstanding at June 30, 2015 - - Granted 6,000,000 $ 0.74 Exercised - $ - Forfeited or expired (3,000,000 ) $ 0.74 Outstanding at June 30, 2016 3,000,000 $ 0.74 4.31 $ - Granted - $ - Exercised - $ - Forfeited or expired (3,000,000 ) $ 0.74 Outstanding at June, 2017 - $ - - $ -
Non Employees [Member]
Schedule of warrant	Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term (Years) Aggregate Intrinsic Value Outstanding at June 30, 2015 Granted 60,000 $ 0.25 Exercised - Forfeited or expired - Outstanding at June 30, 2016 60,000 $ 0.25 2.81 $ - Granted 2,540,833 $ 0.02 Exercised - $ - Forfeited or expired (1,960,000 ) $ 0.01 Outstanding at June 30, 2017 640,833 $ 0.09 5.25 $ -

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Jun. 30, 2017
Notes to Financial Statements
Federal income tax	Years Ended June 30, 2017 2016 Tax expense (benefit) at the statutory rate $ 113,178 $ (1,710,398 ) State income taxes, net of federal income tax benefit (33,889 ) (29,844 ) Non-deductible items 825,797 1,555,101 Non-taxable items (1,002,557 ) - Change in valuation allowance 97,471 185,141 Total $ - $ -
Schedule of Deferred tax asset	June 30, 2017 2016 Net operating loss carryforward $ 286,612 $ 185,141 Less valuation allowance (286,612 ) (185,141 ) Net $ - $ -

ORGANIZATION AND SUMMARY OF S22

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - shares	12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Organization And Summary Of Significant Accounting Policies Details
Weighted average number of shares outstanding – basic	78,206,820	29,215,122
Dilutive effect of convertible debt	239,047,400
Weighted average number of shares outstanding – diluted	317,254,220	29,215,122

ORGANIZATION AND SUMMARY OF S23

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	Jun. 30, 2017USD ($)
Marketable securities	$ 253,998
Total assets measured at fair value	253,998
Level 1 [Member]
Marketable securities	253,998
Total assets measured at fair value	253,998
Level 2 [Member]
Marketable securities
Total assets measured at fair value
Level 3 [Member]
Marketable securities
Total assets measured at fair value

ORGANIZATION AND SUMMARY OF S24

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	Jun. 30, 2017	Jun. 30, 2016
Derivative liabilities	$ 226,731	$ 1,208,414
Total liabilities measured at fair value	226,731	1,208,414
Level 1 [Member]
Derivative liabilities
Total liabilities measured at fair value
Level 2 [Member]
Derivative liabilities
Total liabilities measured at fair value
Level 3 [Member]
Derivative liabilities	226,731	1,208,414
Total liabilities measured at fair value	$ 226,731	$ 1,208,414

ORGANIZATION AND SUMMARY OF S25

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) - USD ($)	12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Organization And Summary Of Significant Accounting Policies Details 3
Derivative liability Beginning	$ 1,208,414
Addition to liability for new debt issued	1,726,213	152,269
Change in fair value	(2,707,896)	1,056,145
Derivative liability Ending	$ 226,731	$ 1,208,414

ORGANIZATION AND SUMMARY OF S26

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015
State of Incorporation		Nevada
Date of incorporation		Mar. 22, 2011
Cash		$ 15,691	$ 1,974	$ 45,843
Common stock, par value per share		$ 0.001	$ 0.001
Acquision of voting rights, percentage	49.00%
Common shares issuable upon conversion of convertible notes payable		239,047,400
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

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Going Concern Details Narrative
Working capital deficiency	$ 208,630
Net cash used in operating activities	(265,683)	$ (478,013)
Accumulated deficit	$ (4,826,882)	$ (5,159,757)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Jul. 02, 2016	Jun. 30, 2016	Mar. 15, 2016	Jan. 02, 2016	Aug. 05, 2015	Jun. 27, 2017	Feb. 14, 2017	Jun. 30, 2016	Apr. 30, 2016	Sep. 25, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Jun. 01, 2016	Oct. 28, 2015
Common stock, shares issued													4,286,737	1,200,000
Common stock issued for services, shares
Common stock issued for services, value												$ 20,844	$ 282,500
Stock-based compensation expense												20,844	10,320
Primarily shareholders [Member]
Due to related parties		$ 31,476						$ 31,476				20,216	31,476
Shang Fei [Member] | Series A Preferred Stock [Member]
Common stock, shares surrendered					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
Daniel Grillo [Member]
Common stock issued for services, shares										125,000
Common stock issued for services, value										$ 177,500
Mr. Rubakh [Member]
Common stock, shares issued	300,000							120,000
Conversion of common stock							12,486,400
Common stock issued for services, shares							6,618,400
Common stock issued for services, value							$ 16,546
Conversion rate per share	$ 0.02
Common stock closing price	$ 0.125						$ 0.0025
Conversion gain and loss	$ 31,500						$ 31,216
Accrued compensation	$ 6,000	$ 24,084						$ 24,084				$ 28,568	24,084
Mr. Rubakh [Member] | Warrant [Member]
Common stock, shares issued		30,000
Conversion of common stock						2,712,133
Warrants issued				3,000,000
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						$ 75,000					75,000
Mr. Rubakh [Member] | Series B Preferred Stock [Member]
Common stock, shares issued		30,000
Stock-based compensation		$ 725,400
Authorized the issuance		150,000
Johnny Falcones [Member]
Common stock, shares issued									500,000
Common stock, shares issued, value									$ 105,000
Johnny Falcones [Member] | Warrant [Member]
Warrants issued				3,000,000
Exercise price per warrant																$ 0.50
Price on the date of issuance				$ 0.47
Stock-based compensation expense													$ 1,149,000
Shares received, monthly																375,000
Total number of shares																1,500,000
Sophia Rubakh [Member]
Common stock, shares issued			242,424
Common stock, shares issued, value			$ 50,909

NOTE RECEIVABLE AND MARKETABL29

NOTE RECEIVABLE AND MARKETABLE SECURITIES (Details Narrative) - USD ($)	Apr. 04, 2017	Feb. 13, 2017	Dec. 02, 2016	Apr. 06, 2016	Mar. 28, 2017	Feb. 27, 2017	Feb. 21, 2017	Jun. 30, 2017	Jun. 30, 2016	Mar. 31, 2017
Accrued interest								$ 1,845
Gain on extinguishment debt								1,036,204
Proceeds from sale of common stock									55,000
Realized gain on sale of marketable securities								(136,664)
Unrealized gain on marketable securities								(240,800)
Global Opportunity Group, LLC [Member]
Promissory note principal amount	$ 50,000
Accrued interest	3,000									$ 1,297
Conversion price description		lower of 50%	lower of 50%		lower of 50%		lower of 50%
Accrued interest receivable	35
Principal balance outstanding	18,150
Gain on extinguishment debt	$ 34,815
Interest rate		2.00%	12.00%		10.00%
Global Opportunity Group, LLC [Member] | Purchase and Exchange Agreement [Member]
Promissory note principal amount								8,985
Accrued interest								184
Accrued interest receivable								280
Principal balance outstanding								11,992
Viva Entertainment [Member]
Promissory note principal amount					$ 8,935
Proceeds from sale of common stock								52,800
Realized gain on sale of marketable securities								$ 30,664
Common shares held								86,000,000
Market value								$ 253,998
Unrealized gain on marketable securities								240,800
Interest rate					8.00%
Maturity date					Mar. 31, 2018
Exercise price					40.00%
Viva Note [Member]
Promissory note principal amount						$ 100,000		33,128
Accrued interest						$ 6,000		2,205
Conversion price description						equal to 50%
Gain on sale investment						$ 106,000
Note receivable						100,000
Accrued interest receivable						$ 3,000		1,519
Principal balance outstanding								$ 16,872
Common stock upon conversation								173,809,000
Black River issued [Member]
Promissory note principal amount				$ 100,000
Percentage Outstanding share				10.00%

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Jun. 30, 2017	Jun. 30, 2016
Principal	$ 88,776	$ 250,000
Debt Discounts	(39,615)	(48,037)
Original Issue Discount	(1,347)	(13,833)
Principal, net of Discounts	47,814	188,130
LG Capital Funding, LLC [Member]
Principal	125,000
Debt Discounts
Original Issue Discount
Principal, net of Discounts	125,000
LG Capital Funding, LLC One [Member]
Principal		125,000
Debt Discounts		(13,905)
Original Issue Discount		(5,840)
Principal, net of Discounts		105,525
LG Capital Funding, LLC Two [Member]
Principal		125,000
Debt Discounts		(34,132)
Original Issue Discount		(7,993)
Principal, net of Discounts		82,875
River North Equity, LLC [Member]
Principal	4,660
Debt Discounts
Original Issue Discount
Principal, net of Discounts	4,660
Global Opportunity Group, LLC [Member]
Principal	18,700
Debt Discounts	(2,878)
Original Issue Discount	(722)
Principal, net of Discounts	15,100
EMA Financial, LLC [Member]
Principal	8,916
Debt Discounts	(2,394)
Original Issue Discount
Principal, net of Discounts	6,522
GPL Ventures, LLC [Member]
Principal	10,000
Debt Discounts	(613)
Original Issue Discount
Principal, net of Discounts	9,387
Global Opportunity Group, LLC One [Member]
Principal	10,000
Debt Discounts	(6,247)
Original Issue Discount	(625)
Principal, net of Discounts	3,128
Howard Schraub [Member]
Principal	16,500
Debt Discounts	(12,250)
Original Issue Discount
Principal, net of Discounts	4,250
Howard Schraub One [Member]
Principal	20,000
Debt Discounts	(15,233)
Original Issue Discount
Principal, net of Discounts	$ 4,767

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative)	Jun. 06, 2017USD ($)	Apr. 13, 2017USD ($)shares	Apr. 04, 2017USD ($)$ / sharesshares	Feb. 13, 2017USD ($)	Dec. 15, 2016	Dec. 13, 2016USD ($)	Dec. 02, 2016USD ($)	Oct. 06, 2016USD ($)	Aug. 06, 2015USD ($)	May 16, 2017USD ($)shares	Apr. 25, 2017USD ($)shares	Mar. 28, 2017USD ($)	Mar. 16, 2017USD ($)	Feb. 21, 2017USD ($)	Aug. 23, 2016USD ($)shares	Jun. 30, 2017USD ($)$ / sharesshares	Jun. 30, 2016USD ($)	Mar. 31, 2017USD ($)$ / shares	Feb. 01, 2017USD ($)shares	Oct. 14, 2016USD ($)	Aug. 18, 2016USD ($)tranchesshares
Accrued interest																$ 1,845
Debt discount																5,709
Debt discount amortized																481,346	$ 441,240
Derivative liability																(1,726,213)	38,673
Principal amount notes payable																292,332
Legal fees notes payable																10,900
Common stock, value																$ 1,368,751
Conversion amount to shares | shares																208,512,076
Loss on conversion amount																$ 1,030,229
Default fee added principal balance																27,736
Convertible promissory note																47,814	188,130
Common stock for debt converted, value									$ 210,000							1,368,750
Settled litigation [Member]
Garnished amount																				$ 1,304
On July 25, 2016 [Member]
Note payble amount																$ 2,000,000
Interest rate																10.00%
Lowest trading price of the common stock																65.00%
Convertible note OID, amount																$ 3,333
Debt discount																33,333
Legal fees deduction																4,000
Convertible promissory note with River North																33,333
December 2015 LG note [Member]
Accrued interest																					$ 101
Global purchased notes payable																					$ 60,000
Conversion feature percentage																					50.00%
Acquisition tranches | tranches																					2
Tranches value																					$ 30,000
Principal amount notes payable																					68,593
Legal fees notes payable																					$ 5,000
Conversion amount to shares | shares																					12,472,222
Default fee added principal balance																					$ 8,593
On August 10, 2016 [Member]
Note payble amount																$ 16,500
Interest rate																12.00%
Accrued interest																$ 1,063
Convertible note OID, amount																1,500
Debt discount																16,500
Legal fees deduction																$ 1,000
Warrants issued | shares																165,000
Exercise price per warrant | $ / shares																$ 0.15
Maturity date of convertible note																August 10, 2017
Conversion price description																lower of 50%
Lowest traded price conversion period																twenty consecutive trading days
On July 21, 2016 [Member]
Note payble amount																$ 33,333
Interest rate																10.00%
Legal and other expenses																$ 1,250
Lowest trading price of the common stock																65.00%
Convertible note OID, amount																$ 3,333
Debt discount																33,333
Equity purchase agreement																2,500
Proceeds from equity purchase agreement																$ 26,250
Maturity date of convertible note																July 21, 2017
Conversion price description																lower of 65%
Lowest traded price conversion period																twenty consecutive trading days
December 3, 2015 [Member]
Note payble amount																$ 125,000
Convertible note OID, percentage																15.00%
Convertible note amortized amount																$ 18,750
Debt discount																85,165
October 14, 2016 [Member]
Note payble amount																125,000
Accrued interest																21,621
Judgment amount																135,202
October 22, 2015 [Member]
Note payble amount																$ 125,000
Interest rate																8.00%
Accrued interest																$ 13,255
Purchase price																106,250
Legal and other expenses																$ 6,000
Lowest trading price of the common stock																80.00%
Convertible note OID, percentage																15.00%
Convertible note amortized amount																$ 18,750
Debt discount																44,643
Derivative liability																	$ 573,157
Global Opportunity [Member]
Interest rate	10.00%	10.00%								10.00%
Debt discount	$ 11,716	$ 30,000								$ 30,000	$ 15,841
Principal amount notes payable		18,284								18,009	15,841
Legal fees notes payable		$ 1,200								$ 1,200	$ 500
Conversion amount to shares | shares		11,134,000								18,109,000	9,777,933
Convertible promissory note	$ 11,716	$ 30,000								$ 30,000	$ 15,841
Maturity date of convertible note	March 13, 2018	April 13, 2018								May 16, 2018	March 28, 2018
Conversion price description	lower of 50%	lower of 50%								lower of 50%	lower of 50%
Lowest traded price conversion period	twenty consecutive trading days	twenty-five consecutive trading days								twenty-five consecutive trading days	twenty consecutive trading days
EMA Financial, LLC [Member]
Interest rate								12.00%							16.00%
Convertible note OID, amount															$ 3,300
Debt discount								$ 33,000							33,000
Debt discount amortized																30,606
Derivative liability																25,368
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
Common stock for debt converted, value																24,084
Old Main Capital, LLC [Member] | On April 20, 2017 [Member]
Accrued interest																2,574
Principal amount notes payable																$ 56,000
Conversion amount to shares | shares																14,106,143
Default fee added principal balance																$ 22,667
Common stock for debt converted, value																26,000
Required principal payment																30,000
Global Opportunity Group, LLC [Member]
Interest rate				2.00%			12.00%					10.00%
Accrued interest			$ 3,000															$ 1,297
Promissory note principal amount			$ 50,000
Convertible note OID, amount				$ 1,000			$ 1,700					$ 1,750
Convertible note OID, amount amortized																978
Debt discount				10,000			18,700					18,150		$ 50,000
Debt discount amortized																15,822
Derivative liability																$ 47,634
Proceeds from equity purchase agreement				9,000
Warrants issued | shares																82,500
Exercise price per warrant | $ / shares																		$ 0.15
Principal amount notes payable														50,000
Net proceed by purchase agreement							17,000					16,400
Convertible promissory note				$ 10,000			$ 18,700					$ 18,150		$ 50,000
Maturity date of convertible note				February 13, 2018			December 2, 2017					March 28, 2018		February 21, 2018
Conversion price description				lower of 50%			lower of 50%					lower of 50%		lower of 50%
Lowest traded price conversion period				twenty consecutive trading days			twenty consecutive trading days					twenty consecutive trading days		twenty consecutive trading days
GPL Ventures, LLC [Member]
Interest rate						12.00%
Accrued interest																$ 658
Debt discount						$ 10,000
Debt discount amortized																9,387
Derivative liability																24,876
Convertible promissory note						$ 10,000
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
GPL Ventures, LLC [Member] | On May 12, 2017 [Member]
Accrued interest																1,604
Principal amount notes payable																39,192
GPL Ventures, LLC [Member] | December 15, 2016 [Member]
Note payble amount																$ 40,000
Interest rate																10.00%
Accrued interest																$ 462
Debt discount																40,462
Principal amount notes payable																$ 1,270
Conversion amount to shares | shares																12,700,000
Convertible promissory note																$ 40,000
GPL Ventures, LLC [Member] | February 21, 2017 [Member]
Note payble amount																50,000
Default fee added principal balance																25,000
June 30, 2015 [Member] | EMA Financial, LLC [Member]
Accrued interest															$ 3,172
Conversion amount to shares | shares															25,157,579
Default fee added principal balance															$ 8,249
Common stock for debt converted, value															$ 41,249
On October 6, 2016 [Member] | EMA Financial, LLC [Member]
Accrued interest																2,677
Principal amount notes payable																$ 8,916
Conversion amount to shares | shares																48,800,000
March 28, 2017 [Member] | Global Opportunity Group, LLC [Member]
Accrued interest																$ 35
Warrants issued | shares																605,000
Exercise price per warrant | $ / shares																$ 0.01
Principal amount notes payable																$ 50,000
Escrow Agreement																18,150
February 21, 2017 [Member] | Global Opportunity Group, LLC [Member]
Legal fees notes payable																$ 2,000
Conversion amount to shares | shares																17,923,000
Convertible promissory note																$ 34,159
February 13, 2017 [Member] | Global Opportunity Group, LLC [Member]
Accrued interest																75
Convertible note OID, amount amortized																375
Debt discount amortized																3,753
Derivative liability																$ 22,661
Warrants issued | shares																333,333
Exercise price per warrant | $ / shares																$ 0.01
Global Opportunity [Member] | June 6, 2017 [Member]
Principal amount notes payable																$ 11,716
Legal fees notes payable																$ 600
Conversion amount to shares | shares																19,053,500
Global Opportunity [Member] | May 16, 2017 [Member]
Accrued interest																$ 280
Principal amount notes payable																11,991
Viva Entertainment [Member] | May 16, 2017 [Member] | Purchase and Exchange Agreement [Member]
Accrued interest																184
Promissory note principal amount																8,985
Schraub [Member]
Interest rate			10.00%									10.00%	12.00%
Accrued interest																57
Debt discount												$ 16,500	$ 16,500
Warrants issued | shares			750,000
Exercise price per warrant | $ / shares			$ 0.01
Principal amount notes payable													16,500
Legal fees notes payable																$ 400
Conversion amount to shares | shares																8,000,557
Convertible promissory note			$ 20,000									$ 16,500	$ 16,500			$ 16,500
Maturity date of convertible note			April 4, 2018									March 28, 2018	March 16, 2018
Conversion price description			lower of 50%									lower of 50%	lower of 50%
Lowest traded price conversion period			twenty consecutive trading days									twenty consecutive trading days	twenty consecutive trading days
Schraub [Member] | June 6, 2017 [Member] | Global Opportunity [Member]
Convertible promissory note		$ 11,716
Schraub [Member] | April 4, 2017 [Member]
Accrued interest																477
Debt discount amortized																4,767
Derivative liability																50,843
Schraub [Member] | March 28, 2017 [Member]
Accrued interest																425
Debt discount amortized																4,250
Derivative liability																$ 42,814
Warrants issued | shares																605,000
Exercise price per warrant | $ / shares																$ 0.01
River North Equity, LLC [Member]
Accrued interest																			$ 1,744
Principal amount notes payable																			$ 2,036
Conversion amount to shares | shares																			2,643,876
River North Equity, LLC [Member] | June 2, 2017 [Member]
Principal amount notes payable																$ 4,660
Conversion amount to shares | shares																8,634,266
Common stock for debt converted, value																$ 14,592
River North Equity, LLC [Member] | On April 20, 2017 [Member]
Accrued interest																1,236
Derivative liability																12,535
Principal amount notes payable																49,252
Default fee added principal balance																17,955
Required principal payment																$ 30,000

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details Narrative) - USD ($)	Jul. 02, 2016	Mar. 15, 2016	Aug. 06, 2015	Aug. 05, 2015	Feb. 14, 2017	Jan. 20, 2017	Jun. 30, 2016	Jun. 27, 2016	Apr. 25, 2016	Jul. 30, 2015	Mar. 31, 2015	Mar. 23, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Dec. 21, 2015	Sep. 25, 2015	Jul. 22, 2015	Mar. 10, 2015
Common stock, shares authorized							2,000,000,000						2,000,000,000	2,000,000,000
Common stock , value							$ 32,711						$ 260,628	$ 32,711
Preferred stock, shares authorized													20,000,000
Stock issued for services
Common stock for debt converted, shares			194,444
Common stock for debt converted, value			$ 210,000										$ 1,368,750
Common stock, shares issued														4,286,737	1,200,000
Acquision of voting rights, percentage											49.00%
Common stock, par value per share							$ 0.001						$ 0.001	$ 0.001
Debt discount amortized													$ 481,346	$ 441,240
Stock-based compensation													$ 746,243	$ 3,049,503
Series A Preferred Stock [Member]
Preferred stock, shares authorized							1,000,000						1,000,000	1,000,000					1,000,000
Preferred stock, par value per share							$ 0.001						$ 0.001	$ 0.001
Preferred stock value							$ 500						$ 500	$ 500
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
Series A Preferred Stock [Member] | Board of Directors [Member]
Stock issued for services											450,000	50,000
Series B Preferred Stock [Member]
Preferred stock, shares authorized							500,000						500,000	500,000
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		$ 0.001
Preferred stock value													$ 150
Mr. Rubakh [Member]
Stock issued for services					6,618,400
Common stock, shares issued	300,000						120,000
Conversion gain and loss	$ 31,500				$ 31,216
Mr. Rubakh [Member] | Series B Preferred Stock [Member]
Preferred stock, shares authorized													150,000
Preferred stock value													$ 725,400
Common Stock
Common stock, shares authorized						3,000,000,000
Common stock shares sold																		48,245
Common stock shares sold, value																		$ 55,000
Stock issued for services														625,000
Conversion of accrued compensation, shares													208,512,076
Conversion of accrued compensation, value													$ 1,368,751
Accrued interest													1,845
Legal fees													10,900
Convertible notes payable													292,332
Loss on conversion of notes													$ 1,030,229
Common stock for debt converted, shares										26,885			208,512,076
Common stock for debt converted, value										$ 31,466			$ 208,513
Common stock, shares issued													227,976,876	60,000
Acquision of voting rights, percentage						51.00%
Common stock, par value per share						$ 0.001
Debt discount amortized													$ 5,709
Debt penalties													$ 27,736
Common Stock | Rubakh [Member]
Common stock, shares authorized							360,000							360,000
Stock issued for services							300,000
Stock issued for services price per share								$ 0.14
Stock issued for exchange							60,000
Common stock for debt converted, shares								2,712,133
Common stock for debt converted, value								$ 81,364
Conversion price								$ 0.03
Conversion gain and loss								$ 298,335
Stock-based compensation							$ 489,117
Common Stock | Falcones [Member]
Stock issued for services									500,000
Stock issued for services, value									$ 105,000
Stock issued for services price per share									$ 0.21
Common Stock | 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					12,486,400
Conversion of accrued compensation, value					$ 31,216
Common Stock | Sophia Rubakh [Member] | Jul. 1, 2016 [Member]
Conversion of accrued compensation, shares													300,000
Conversion of accrued compensation, value													$ 37,500
Common Stock | Sophia Rubakh [Member] | Vendor [Member
Conversion of accrued compensation, shares					6,618,400
Conversion of accrued compensation, value					$ 16,546
Reimbursement payments					$ 16,546
Common Stock | Grillo [Member]
Common stock, shares authorized																	125,000
Common stock , value																	$ 177,500
Common Stock | Shang Fei [Member]
Common stock for debt converted, value				$ 210,000
Capital contribution description				$210,000 and a prior loan for expenses of $19,095 was converted into common stock.
Recorded expense				$ 19,095

WARRANTS (Details)

WARRANTS (Details) - Officers and Directors [Member] - USD ($)	12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Number of Outstanding, Beginning Balance	3,000,000
Granted		6,000,000
Exercised
Forfeited or expired	(3,000,000)	(3,000,000)
Number of Outstanding, Ending Balance		3,000,000
Weighted Average Exercise Price, Beginning Balance	$ 0.74
Granted		0.74
Exercised
Forfeited or expired	0.74	0.74
Weighted Average Exercise Price, Ending Balance		$ 0.74
Weighted average remaining contractual life (Years), Outstanding and exercisable, Ending Balance		4 years 3 months 22 days
Aggregate intrinsic value, Beginning Balance
Aggregate intrinsic value, Ending Balance

WARRANTS (Details 1)

WARRANTS (Details 1) - Non Employees [Member] - USD ($)	12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Number of Outstanding, Beginning Balance	60,000
Granted	2,540,833	60,000
Exercised
Forfeited or expired	(1,960,000)
Number of Outstanding, Ending Balance	640,833	60,000
Weighted Average Exercise Price, Beginning Balance	$ 0.25
Granted	0.02	0.25
Exercised
Forfeited or expired	0.01
Weighted Average Exercise Price, Ending Balance	$ 0.09	$ 0.25
Weighted Average Remaining Contract Term (Years), Beginning balance	2 years 9 months 22 days
Weighted Average Remaining Contract Term (Years), Ending balance	5 years 2 months 30 days
Aggregate intrinsic value, Beginning Balance
Aggregate intrinsic value, Ending Balance

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)	Jan. 02, 2016	Jun. 30, 2017	Jun. 30, 2016
Stock-based compensation expense		$ 20,844	$ 10,320
Common Stock | Mr. Rubakh [Member]
Warrant issued	3,000,000
Exercise price	$ 0.74
Warrants maturity date	Jan. 2, 2021
Stock-based compensation expense	$ 1,149,000
Common Stock | Falcones [Member]
Warrant issued	3,000,000
Exercise price	$ 0.74
Warrants maturity date	Jan. 2, 2021
Stock-based compensation expense	$ 1,149,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - Settled litigation [Member] - USD ($)	Oct. 14, 2016	Oct. 22, 2015
Principal and interest amount		$ 135,202
Garnished amount	$ 1,304

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Income Taxes Details
Tax expense (benefit) at the statutory rate	$ 113,178	$ (1,710,398)
State income taxes, net of federal income tax benefit	(33,889)	(29,844)
Non-deductible items	825,797	1,555,101
Non-taxable items	(1,002,557)
Change in valuation allowance	97,471	185,141
Total

INCOME TAXES (Details1)

INCOME TAXES (Details1) - USD ($)	Jun. 30, 2017	Jun. 30, 2016
Income Taxes Details1
Net operating loss carryforward	$ 286,612	$ 185,141
Less valuation allowance	(286,612)	(185,141)
Net

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Jun. 30, 2017USD ($)
Income Taxes Details Narrative
Net operating loss carry forwards	$ 644,000
Expire date	2,035
Federal tax rate	34.00%
Offset amount	$ 100

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Aug. 01, 2017	Jul. 05, 2017	Aug. 06, 2015	Aug. 30, 2017	Aug. 21, 2017	Jul. 31, 2017	Jun. 30, 2017	Jun. 30, 2016
Common stock conversion , Shares issued			194,444
Debt conversion principal amount			$ 210,000				$ 1,368,750
Receivable common stock, shares							239,047,400
Accrued compensation								$ 55,000
Subsequent Event [Member] | Board of Directors [Member]
Reverse split					1-for-50
Subsequent Event [Member] | Convertible Promissory Note [Member]
Common stock conversion , Shares issued							99,704,003
Debt conversion principal amount							$ 42,276
Subsequent Event [Member] | Convertible Promissory Note [Member] | GPL Ventures, LLC [Member]
Debt conversion principal amount							10,000
Subsequent Event [Member] | Convertible Promissory Note [Member] | Global [Member]
Debt conversion principal amount							18,700
Subsequent Event [Member] | Convertible Promissory Note [Member] | River North [Member]
Debt conversion principal amount							4,660
Subsequent Event [Member] | Convertible Promissory Note [Member] | EMA [Member]
Debt conversion principal amount							$ 8,916
Subsequent Event [Member] | Convertible Promissory Note [Member] | Viva Entertainment [Member]
Maturity Date		Jul. 5, 2018
Interest rate		10.00%
Conversion price description		The note is convertible into common shares of Viva Entertainment at an exercise price of 40% of the lowest trading price during the ten trading days ending on the trading date prior to the conversion notice.
Borrowed amount	$ 50,000	$ 50,000
Receivable common stock, shares						84,250,000
Sale of common stock						170,250,000
Net proceeds						$ 554,000
Warrant exercise						$ 9,421,000
Subsequent Event [Member] | Convertible Promissory Note [Member] | Viva Entertainment [Member] | Restricted stock [Member]
Common stock conversion , Shares issued	55,555,555
Subsequent Event [Member] | Convertible Promissory Note [Member] | Officers and Directors [Member]
Stock issued				17,361,111
Accrued compensation				$ 15,625