Integrated Ventures (INTV) 10-Q15 May 182018 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Mar. 31, 2018	May 15, 2018
Document And Entity Information
Entity Registrant Name	INTEGRATED VENTURES, INC.
Entity Central Index Key	1,520,118
Document Type	10-Q
Document Period End Date	Mar. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--06-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		8,964,103
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,018

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Mar. 31, 2018	Jun. 30, 2017
Current assets:
Cash	$ 151,951	$ 15,691
Digital currencies	2
Prepaid expenses and other current assets	17,083	7,500
Inventories	556,050
Equipment deposits	46,417
Marketable securities	1,720	253,998
Note receivable		16,872
Accrued interest receivable		1,519
Total current assets	773,223	295,580
Non-current assets:
Property and equipment, net	362,715
Deposits	3,200	700
Total assets	1,139,138	296,280
Current liabilities:
Accounts payable	21,258	27,417
Accrued expenses	29,349	57,032
Deferred revenue	2,524
Note payable	125,000	125,000
Due to related party	826	20,216
Convertible notes payable, net of discounts		47,814
Derivative liabilities		226,731
Total current liabilities	178,957	504,210
Total liabilities	178,957	504,210
Commitments and contingencies
Stockholders’ equity (deficit):
Common stock, $0.001 par value, (2,000,000,000 shares authorized, 8,388,337 and 5,212,564 shares issued and outstanding as of March 31, 2018 and June 30, 2017, respectively)	8,964	5,213
Additional paid-in capital	6,302,013	4,613,089
Stock subscriptions payable	35,000
Accumulated deficit	(5,386,529)	(4,826,882)
Total stockholders’ equity (deficit)	960,181	(207,930)
Total liabilities and stockholders’ equity (deficit)	1,139,138	296,280
Series A Preferred Stock [Member]
Stockholders’ equity (deficit):
Preferred stock	500	500
Series B Preferred Stock [Member]
Stockholders’ equity (deficit):
Preferred stock	$ 233	$ 150

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2018	Jun. 30, 2017
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	8,388,337	5,212,564
Common stock, shares outstanding	8,388,337	5,212,564
Series A Preferred Stock [Member]
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	500,000	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	232,500	150,000
Preferred stock, shares outstanding	232,500	150,000

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
Condensed Statements of Operations (Unaudited) - USD ($)	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2018	Mar. 31, 2017
Revenues:
Crypto-currency mining	$ 77,500		$ 136,998
Sales of crypto-currency mining equipment	60,046		105,636
Total revenues	137,546		242,634
Cost of revenues	91,734		138,552
Gross margin	45,812		104,082
Operating expenses:
General and administrative	102,017	103,754	736,141	956,104
Total operating expenses	102,017	103,754	736,141	956,104
Loss from operations	(56,205)	(103,754)	(632,059)	(956,104)
Other income (expense):
Interest and other income	3		1,405
Realized gain (loss) on sale of investments	(32,198)		331,020
Interest expense	(9,913)	(166,929)	(130,232)	(384,261)
Change in fair value of derivative liabilities	1,223	929,850	202,420	2,087,579
Gain (loss) on extinguishment of debt		(344,935)	(268,476)	(694,419)
Loss on settlement of warrants			(63,765)
Total other income (expense)	(40,885)	417,986	72,412	1,008,899
Income (loss) before income taxes	(97,090)	314,232	(559,647)	52,795
Provision for income taxes
Net income (loss)	$ (97,090)	$ 314,232	$ (559,647)	$ 52,795
Net income (loss) per common share, basic and diluted	$ (0.01)	$ 0	$ (0.07)	$ 0
Weighted average number of common shares outstanding:
Basic	8,858,733	1,437,683	8,088,209	958,231
Diluted	8,858,733	3,913,254	8,088,209	3,433,802

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
Condensed Statements of Cash Flows (Unaudited) - USD ($)	Mar. 31, 2018	Mar. 31, 2017
Cash flows from operating activities:
Net income (loss)	$ (559,647)	$ 52,795
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation expense	17,429
Stock-based compensation	409,000	721,810
Amortization of debt discount	87,232	301,618
Amortization of original issue discount	1,347	24,969
Change in fair value of derivative liability	(202,420)	(2,087,579)
Loss on extinguishment of debt	268,476	694,419
Financing fees related to notes payable	32,858	40,993
Realized (gain) loss on sale of investments	(331,020)
Loss on settlement of warrants	63,765
Changes in assets and liabilities:
Digital currencies	(145,663)
Accounts receivable	15,000
Prepaid expenses and other current assets	(9,583)
Inventories	(556,050)
Equipment deposits	(46,417)
Accrued interest receivable	(98)
Deposits	(2,500)
Accounts payable	(2,900)	32,769
Accrued expenses	(825)	9,626
Deferred revenue	2,524
Due to related party	(19,390)	42,782
Checks written in excess of cash balance		(11,695)
Net cash used in operating activities	(978,882)	(177,493)
Cash flows from investing activities:
Net proceeds from the sale of investments	674,817
Purchase of investments	(9,651)
Increase in notes receivable	(49,880)
Purchase of property and equipment	(380,144)
Net cash provided by investing activities	235,142
Cash flows from financing activities:
Proceeds from convertible notes payable		206,600
Proceeds from sale of common stock	720,000
Proceeds from sale of preferred stock	125,000
Proceeds from stock subscriptions payable	35,000
Net cash provided by financing activities	880,000	206,600
Net increase in cash	136,260	29,107
Cash, beginning of period	15,691	1,975
Cash, end of period	151,951	31,082
Supplemental disclosure of cash flow information:
Cash paid for interest
Cash paid for income taxes
Non-cash investing and financing activities:
Common shares issued for convertible notes payable	423,133	808,452
Common shares issued for due to related party	15,625	68,716
Common shares issued for accounts payble		16,546
Common shares issued for cashless exercise of options	188
Debt discount for derivative liability	47,617	1,458,270
Accrued interest for notes payable	1,116	462
Marketable securities for conversion of notes receivable	66,850
Marketable securities exchanged for note payable	(37,074)
Marketable securities exchanged for accrued expenses	(1,370)
Marketable securities exchanged for derivative liabilities	(78,718)
Marketable securities exchanged for accounts receivable	(15,000)
Note payable issued in settlement of warrants	25,000
Derivative liabilities extinguished in settlement of warrants	$ 67,064

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	9 Months Ended
ORGANIZATION AND BASIS OF PRESENTATION	Mar. 31, 2018
Notes to Financial Statements
NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION	Organization EMS Find, Inc. (EMSF, the "Company," "we," "our," or "us") 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. (INTV, a Nevada corporation, was formed as a wholly owned subsidiary of EMSF. Pursuant to an Agreement and Plan of Merger dated May 30, 2017, INTV was merged into EMSF, with the Company being the surviving corporation and changing its name to Integrated Ventures, Inc. Our corporate office is located in Bucks County, Pennsylvania. The Company has discontinued its prior operations and changed its business focus, from its prior technologies relating to the EMS Find platform to acquiring, launching and operating companies in the cryptocurrency sector, mainly in digital currency mining, equipment manufacturing, and sales of branded mining rigs, as well as blockchain software development. The Company is in the process of developing and acquiring a diverse portfolio of digital currency assets and block chain technologies, and recently completed the installation, setup and deployment of crypto-currency mining equipment in three locations in Pennsylvania. Crypto-currency mining revenues commenced in November 2017. Crypto-currencies are a medium of exchange that uses decentralized control (a block chain) as opposed to a central bank to track and validate transactions. The Company, through its wholly owned subsidiary, BitcoLab, Inc., is currently mining Bitcoin, Litecoin and Ethereum, whereby the Company earns revenue by solving blocks to be added to the block chain. On August 21, 2017, the Board of Directors of the Company approved a 1-for-50 reverse split of the Companys common shares, which through approval of FINRA was effective September 21, 2017. The reverse split has been given retroactive effect in the condensed financial statements for all periods presented. Basis of Presentation The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with U.S. generally accepted accounting principles ("US GAAP") for interim financial information and the instructions to Form 10-Q and Article 8 of Regulation S-X. The results of operations for the interim periods ended March 31, 2018 shown in this report are not necessarily indicative of results to be expected for the full fiscal year ending June 30, 2018. In the opinion of the Company's management, the information contained herein reflects all adjustments (consisting of normal recurring adjustments) necessary for a fair presentation of the Company's results of operations, financial position and cash flows. The unaudited interim financial statements should be read in conjunction with the audited financial statements in the Company's Annual Report on Form 10-K for the year ended June 30, 2017 filed on September 14, 2017 and Management's Discussion and Analysis of Financial Condition and Results of Operations.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Mar. 31, 2018
Notes to Financial Statements
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	The significant accounting policies of the Company are disclosed in Notes to Financial Statements included in the Companys Annual Report on Form 10-K. The following summary of significant accounting policies of the Company is presented to assist in understanding the Companys interim financial statements. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the financial statements. 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. Digital Currencies Digital currencies, generally received as compensation for crypto-currency mining services, are stated at fair value based on quoted market prices. The digital currencies are revalued at every reporting period with changes in the fair value during the period recorded as unrealized gains or losses in other income (expense) in the statements of operations. Realized gains on the sale of digital currencies are included in other income (expense) in the statements of operations. Inventories Inventories at March 31, 2018 consist of crypto-currency mining units held for sale or deployment in mining operatons, and are stated at the lower of cost or estimated realizable value. Payments to equipment suppliers prior to shipment of the equipment are recorded as equipment deposits. Marketable Securities Marketable securities 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 Property and equipment, consisting primarily of computer and other crypto-currency mining equipment, is stated at cost and is depreciated when placed into service using the straight-line method over a five-year estimated service life. Maintenance and repairs are expensed as incurred and improvements are capitalized. Gains or losses on the disposition of property and equipment are recorded upon disposal. Accounting for Derivatives The Company evaluates its convertible debt, options, warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for. The result of this accounting treatment is that under certain circumstances the fair value of the derivative is marked-to-market each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the statement of operations as other income or expense. Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity. Equity instruments that are initially classified as equity that become subject to reclassification under this accounting standard are reclassified to liability at the fair value of the instrument on the reclassification date. We estimate the fair value of the derivatives associated with our convertible notes payable and warrants using the Black-Scholes pricing model and multinomial lattice models that value the derivative liability based on a probability weighted discounted cash flow model using future projections of the various potential outcomes. 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 managements judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material. As of March 31, 2018, the Company had no convertible notes outstanding and no related derivative liabilities. Stock-Based Compensation The Company accounts for all equity based payments in accordance with ASC Topic 718, Compensation Stock Compensation. ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock awards, 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 fair value of a stock award is recorded at the fair market value of a share of the Companys stock on the grant date. The Company estimates the fair value of stock options and warrants at the grant date by using an appropriate fair value model such as the Black-Scholes option pricing model or multinomial lattice models. Revenue Recognition Our revenues currently consist of crypto currency mining revenues and revenues from the sale of crypto-currency mining equipment.Revenue is recognized 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. Amounts collected from customers prior to shipment of products are recorded as deferred revenue. The Company earns its crypto-currency mining revenues by providing transaction verification services within the digital currency networks of crypto-currencies, such as Bitcoin, Litecoin and Ethereum. In consideration for these services, the Company receives digital currency Coins. The Coins are recorded as revenue, using the spot price of the currencies on the date of receipt. Expenses associated with running the crypto-currency mining operations, such as equipment depreciation, rent, operating supplies, rent, utilities and monitoring services are recorded as cost of revenues. 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. The common shares used in the computation of basic and diluted net income (loss) per share are reconciled as follows: Three Months Ended March 31, Nine Months Ended March 31, 2018 2017 2018 2017 Weighted average number of shares outstanding basic 8,858,733 1,437,683 8,088,209 958,231 Dilutive effect of convertible debt - 2,475,571 - 2,475,571 Weighted average number of shares outstanding diluted 8,858,733 3,913,254 8,088,209 3,433,802 As of March 31, 2018, common stock equivalent shares which may dilute future earnings per share include 348,375 common shares issuable upon exercise of warrants, and 23,250,000 common shares issuable upon conversion of Series B Preferred Stock. For all periods presented, 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. 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 March 31, 2018 and June 30, 2017, the amounts reported for cash, prepaid expenses and other current assets, accounts payable, accrued expenses, deferred revenue, note payable and due to related party 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 digital currencies and marketable securities are measured at fair value on a recurring basis and estimated as follows: Total Level 1 Level 2 Level 3 March 31, 2018: Digital currencies $ 2 $ 2 Marketable securities 1,720 1,720 $ - $ - Total assets measured at fair value $ 1,722 $ 1,722 $ - $ - 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 March 31, 2018: Derivative liabilities $ - $ - $ - $ - Total liabilities measured at fair value $ - $ - $ - $ - June 30, 2017: Derivative liabilities $ 226,731 $ - $ - $ 226,731 Total liabilities measured at fair value $ 226,731 $ - $ - $ 226,731 During the nine months ended March 31, 2018, the Company had the following activity in its derivative liabilities: Convertible Notes Warrants Total Derivative liabilities at June 30, 2017 $ 226,731 $ - $ 226,731 Addition to liability for new debt issued 47,617 - 47,617 Decrease due to conversions of debt (43,629 ) - (43,629 ) Decrease due to exchange of warrants - (28,299 ) (28,299 ) Change in fair value (230,719 ) 28,299 (202,420 ) Derivative liabilities at March 31, 2018 $ - $ - $ - 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. 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. Reclassifications Certain amounts in the condensed financial statements for the prior-year periods have been reclassified to conform to the presentation for the current-year periods.

GOING CONCERN

GOING CONCERN	9 Months Ended
GOING CONCERN	Mar. 31, 2018
Notes to Financial Statements
NOTE 3 - GOING CONCERN	The Company has reported recurring net losses since its inception and used net cash in operating activities of $978,882 in the nine months ended March 31, 2018. 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 reach a successful level of 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 attaining a profitable level of operations or in generating additional cash from the equity/debt markets or other sources fund its 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. Should the Company not be successful in its business plan or 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.

NOTE RECEIVABLE AND MARKETABLE

NOTE RECEIVABLE AND MARKETABLE SECURITIES	9 Months Ended
NOTE RECEIVABLE AND MARKETABLE SECURITIES	Mar. 31, 2018
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, 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 Companys 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. 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. On July 20, 2017, the Company converted $16,850 principal of the Viva Note into a total of 84,250,000 common shares of Viva Entertainment. During July 2017, the Company sold a total of 170,250,000 common shares of Viva Entertainment, with net proceeds of $551,800, and recorded a realized gain on sale of marketable securities of $281,223 for the three months ended September 30, 2017. In July and August 2017, the Company advanced a total of $49,880 cash to Viva Entertainment pursuant to a new convertible note receivable dated July 5, 2017 (the July 2017 Viva Note). On August 1, 2017, the Company converted the remaining principal balance of the Viva Note of $22, the principal balance of the July 2017 Viva Note of $49,880 and accrued interest receivable of $98, for a total of $50,000, into 55,555,555 common shares of Viva Entertainment. On December 31, 2017, the Company and Global entered into a Purchase and Escrow Agreement whereby the Company sold 55,555,555 common shares of Viva to Global for the following consideration: Extinguishment of debt to Global: Convertible note payable dated December 30, 2017 $ 25,000 Convertible note payable dated July 31, 2017 12,074 Accrued interest payable 1,370 Accounts receivable 15,000 Total $ 53,444 Derivative liabilities of $78,718 related to the convertible notes payable were also extinguished The Company recognized a realized gain on sale of investments of $82,162 in the transaction. The accounts receivable of $15,000 was collected in January 2018. At March 31, 2018, marketable securities consisted of funds held in a brokerage account of $1,720.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
PROPERTY AND EQUIPMENT	Mar. 31, 2018
Notes to Financial Statements
NOTE 5 - PROPERTY AND EQUIPMENT	Property and equipment consisted of the following at March 31, 2018: Crypto-currency mining equipment $ 306,921 Furniture and equipment 12,250 Leasehold improvements 60,973 Total 380,144 Less accumulated depreciation (17,429 ) Net $ 362,715

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
RELATED PARTY TRANSACTIONS	Mar. 31, 2018
Notes to Financial Statements
NOTE 6 - RELATED PARTY TRANSACTIONS	On July 29, 2017, the Board of Directors of the Company established annual compensation for Steve Rubakh of $125,000 per year, effective July 1, 2017. In addition, Steve Rubakh receives shares of Series B Preferred Stock on a quarterly basis when authorized by the Board of Directors of the Company. For the three months ended March 31, 2018, the Board of Directors did not authorize the issuance of any shares of Series B preferred stock. For the nine months ended March 31, 2018, the Company authorized the issuance of a total of 70,000 shares of Series B preferred stock, and total stock-based compensation valued at $409,000 was recorded. On March 18, 2018, the Board of Directors of the Company modified the annual compensation for Steve Rubakh, effective April 1, 2018 to include annual salary of $150,000 per year and the issuance on a quarterly basis of 5,000 shares of Series B preferred stock. On August 31, 2017, Steve Rubakh converted accrued compensation of $15,625 into 347,222 common shares of the Company. As of March 31, 2018 and June 30, 2017, amounts due to related party totaled $826 and $20,216, respectively.

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
NOTES PAYABLE	Mar. 31, 2018
Notes to Financial Statements
NOTE 7 - NOTES PAYABLE	Notes payable, all classified as current, consist of the following: March 31, 2018 June 30, 2017 Original Original Debt Issue Debt Issue Principal Discount Discount Net Principal Discount Discount Net Note Payable LG Capital Funding, LLC $ 125,000 $ - $ - $ 125,000 $ 125,000 $ - $ - $ 125,000 Convertible Notes Payable Global Opportunity Group, LLC $ - $ - $ - $ - $ - $ - $ - $ - A1 Solar Corp. - - - - - - - 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 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. On October 14, 2016, the Supreme Court of the State of New York County of Kings, in regards to LG Capital Funding, LLC v. EMS Find, Inc., issued a judgment against EMS Find, Inc. in favor of LG Capital Funding, LLC, in the amount of $135,202, which includes principal and interest (calculated as of September 29, 2016), in regards to the convertible promissory note dated October 22, 2015. The judgment includes an Information Subpoena with Restraining Notice, which addressed the EMS Find, Inc. bank account at TD Bank. As a result of the judgment, the conversion feature of the note was eliminated and therefore, the associated derivative liability was extinguished. As of March 31, the debt has been recorded as a note payable of $125,000, a current liability in the balance sheet, and $28,553 of interest has been accrued. On May 4, 2018, the Company and LG Capital entered into a settlement regarding the note payable and the judgment see Note 11. Convertible Notes Payable 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 Norths 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 52,878 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 172,685 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 recorded a derivative liability of $12,535 as of June 30, 2017. On July 5, 2017, River North converted the remaining principal of $4,660 into 183,068 common shares of the Company and the accrued interest payable balance of $1,236 was written off. The note has been repaid in full and no related derivative liability was recorded as of March 31, 2018. On October 6, 2016, the Company entered into a convertible promissory note with EMA for $33,000. The note matures on October 6, 2017 and bears interest at 12%. A debt discount of $33,000 was recorded. The conversion price is the lower of 50% of the lowest traded price for the twenty consecutive trading days immediately preceding the applicable conversion date or the closing bid price on the original issue date. Pursuant to multiple conversions in May and June 2017, EMA converted principal of $24,084 into 976,000 shares of the Companys 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 recorded a derivative liability of $25,368 as of June 30, 2017. On July 5, 2017, July 7, 2017 and July 12, 2017, EMA converted the remaining principal of $8,916, accrued interest payable of $2,715 and penalties totaling $29,908 into a total of 830,776 common shares of the Company. The OID and the debt discount have been fully amortized. The note has been repaid in full and no related derivative liability was recorded as of March 31, 2018. On December 2, 2016, the Company entered into a convertible promissory note with Global for $18,700. The note matures on December 2, 2017 and bears interest at 12%. The convertible promissory note 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 recorded a derivative liability of $47,634 as of June 30, 2017. Additionally, the Company issued 1,650 five-year warrants for common stock with an exercise price of $7.50 per share, subject to certain adjustments, and a cashless exercise option. On July 13, 2017 and August 15, 2017, Global converted the entire principal of $18,700 and fees totaling $1,250 into a total of 567,867 common shares of the Company and the accrued interest payable balance of $1,541 was written off. The OID and the debt discount have been fully amortized. The note has been repaid in full and no related derivative liability was recorded as of March 31, 2018. On December 13, 2016, the Company entered into a convertible promissory note with GPL for $10,000. The note matures on July 13, 2017 and bears interest at 12%. A debt discount of $10,000 was recorded. The conversion price is the lower of 50% of the lowest traded price for the twenty consecutive trading days immediately preceding the applicable conversion date or the closing bid price on the original issue date. As of June 30, 2017, $9,387 of the debt discount had been amortized, and there was accrued interest of $658. The Company recorded a derivative liability of $24,876 as of June 30, 2017. On July 6, 2017 and July 12, 2017, GPL converted the entire principal of $10,000 into a total of 400,000 common shares of the Company and the accrued interest payable balance of $687 was written off. The OID and the debt discount have been fully amortized. The note has been repaid in full and no related derivative liability was recorded as of March 31, 2018. On February 13, 2017, the Company entered into 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 6,667 seven-year warrants for common stock with an exercise price of $0.50 per share, subject to certain adjustments, and a cashless exercise option. On September 15, 2017, Global sold the $10,000 note and $1,117 accrued interest payable to A1Solar. The OID and the debt discount have been fully amortized. The note has been repaid in full and no related derivative liability was recorded as of March 31, 2018. On September 15, 2017, A1 Solar Corp (A1 Solar) purchased $10,000 principal and $1,117 accrued interest payable of the February 13, 2017 Global convertible promissory note. The $11,117 convertible replacement note matures on September 29, 2018 and bears interest at an annual rate of 12%. A debt discount of $11,117 and a derivative liability of $26,209 were recorded. The conversion price is 50% of the lowest traded price for the twenty consecutive trading days immediately preceding the applicable conversion date. On October 5, 2017 and January 10, 2018, A1 Solar converted $11,117 principal and accrued interest of $77 into 322,018 total common shares of the Company. The debt discount has been fully amortized. The note has been repaid in full and no related derivative liability was recorded as of March 31, 2018. On March 28, 2017, the Company entered into 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 and a derivative liability of $40,982 were 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 12,100 seven-year warrants for common stock with an exercise price of $0.50 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 July 31, 2017, Schraub assigned the $16,500 note to Global. The debt discount has been fully amortized and $565 of accrued interest payable was written off. The note has been repaid in full and no related derivative liability was recorded as of March 31, 2018. On July 31, 2017, Global was assigned the $16,500 principal of the March 28, 2017 Schraub convertible promissory note. The note matures on March 28, 2018 and bears interest at 10%. A debt discount of $16,500 and a derivative liability of $114,489 were recorded. The conversion price is 50% of the lowest traded price for the twenty consecutive trading days immediately preceding the applicable conversion date. On January 5, 2018, Global converted principal of $16,500 and accrued interest of $1,279 into into 88,093 common shares of the Company. The debt discount has been fully amortized. The note has been repaid in full and no related derivative liability was recorded as of March 31, 2018. On April 4, 2017, the Company entered into a convertible promissory note with Schraub for $20,000. The note matures on April 4, 2018 and bears interest at 10%. A debt discount of $20,000 and a derivative liability of $75,295 were 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 15,000 seven-year warrants for common stock with an exercise price of $0.50 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 July 31, 2017, Schraub assigned the $20,000 note to Global. The debt discount has been fully amortized and $647 of accrued interest payable was written off. The note has been repaid in full and no related derivative liability was recorded as of March 31, 2018. On July 31, 2017, Global was assigned the $20,000 principal of the April 4, 2017 Schraub convertible promissory note. The note matures on April 4, 2018 and bears interest at 10%. A debt discount of $20,000 and a derivative liability of $140,711 were recorded. The conversion price is 50% of the lowest traded price for the twenty consecutive trading days immediately preceding the applicable conversion date. On October 18, 2017 Global converted $4,651 principal into 248,691 common shares of the Company, and on December 4, 2017, Global converted $3,275 principal into 100,000 common shares of the Company. Pursuant to a Purchase and Escrow Agreement dated December 31, 2017 (Note 4), the remaining principal of $12,074 and accrued interest payable of $1,367 were extinguished. The debt discount has been fully amortized and $647 of accrued interest payable was written off. The note has been repaid in full and no related derivative liability was recorded as of March 31, 2018. On December 30, 2017, the Company and Global entered into an Exchange Agreement pursuant to which warrants held by Global to purchase a total of 11,115 shares of the Companys common stock were cancelled in exchange for a convertible promissory note payable to Global in the principal amount of $25,000. The note matures on December 30, 2018 and bears interest at an annual rate of 5%, compounded monthly. A derivative liability of $67,064 was recorded. Pursuant to a Purchase and Escrow Agreement dated December 31, 2017 (Note 4), the $25,000 principal and accrued interest payable of $3 were extinguished. The note has been repaid in full and no related derivative liability was recorded as of March 31, 2018. On July 6, 2017, Schraub converted fees of $600 into 12,370 common shares of the Company. As detailed above, during the nine months ended March 31, 2018, a total of 2,752,883 shares of the Companys common stock were issued in conversion of $77,818 note principal, $4,072 accrued interest payable, $31,975 derivative liabilities, $2,950 in fees, $29,908 in penalties and $276,410 loss on conversion of debt into common stock.

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	9 Months Ended
STOCKHOLDERS' DEFICIT	Mar. 31, 2018
Notes to Financial Statements
NOTE 8 - STOCKHOLDERS' DEFICIT	Preferred Stock Series A Preferred Stock On March 10, 2015, the Company, with the approval of a majority vote of its Board of Directors, approved the filing of a Certificate of Designation establishing the designations, preferences, limitations and relative rights of the Company's Series A preferred stock (the "Series A Designation" and the "Series A Preferred Stock"). The terms of the Certificate of Designation of the Series A Preferred Stock, which was filed with the State of Nevada on March 12, 2015, include the right to vote in aggregate, on all shareholder matters equal to 1,000 votes per share of Series A Preferred Stock. The shares of Series A Preferred Stock are not convertible into shares of common stock. The Company has 20,000,000 shares of Series A Preferred Stock authorized, with 500,000 shares issued and outstanding as of March 31, 2018, which were issued in March 2015 in consideration for services on the Companys Board of Directors. 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. As of March 31, 2018, the Company had 232,500 shares of Series B Preferred Stock issued and outstanding. On July 1, 2016, the Board of Directors of the Company agreed to compensate Steve Rubakh on a quarterly basis through the issuance of shares of Series B Preferred Stock when approved by the Board of Directors. For the three months ended March 31, 2018, the Board of Directors did not authorize the issuance of any shares of Series B preferred stock. For the three months ended September 30, 2017, the Company issued 30,000 shares of Series B preferred stock to Steve Rubakh valued at $9,000. For the three months ended December 31, 2017, the Company issued 40,000 shares of Series B preferred stock to Steve Rubakh valued at $400,000, based on the cash price paid by non-related parties as discussed below. On October 25, 2017, four investors entered into subscription agreements for the purchase of a total of 16,000 shares of Series B Preferred stock for cash at $10 per share. Through March 31, 2018, 12,500 of the shares had been issued for an investment of $125,000. As of March 31, 2018, a stock subscription payable of $35,000 was recorded for unissued shares. Common Stock On August 21, 2017, the Board of Directors of the Company approved a 1-for-50 reverse split of the Companys common shares. The reverse split has been given retroactive effect in the condensed financial statements for all periods presented. During the nine months ended March 31, 2018, the Company issued a total of 3,751,539 shares of its common stock. On July 6, 2017, 188,240 shares of common stock were issued to Global in the cashless exercise of warrants recorded at par value of $188. See Note 9. On August 31, 2017, 347,222 shares of common stock valued at $15,625 were issued to Steve Rubakh for accrued compensation. See Note 6. On January 19, 2018, the Company and St. George Investments LLC (St. George) entered into a Securities Purchase Agreement, pursuant to which St. George purchased 462,900 restricted common shares of the Company for $750,000. The Company received net proceeds of $720,000. The Company also issued to St. George a three-year warrant for the purchase of 347,175 shares of the Companys common stock at an exercise price of $2.16 per share. The warrant was valued using the Black-Sholes option pricing model at $1.75 per share, or $607,556. As detailed in Note 7, during the nine months ended March 31, 2018, a total of 2,752,883 shares of the Companys common stock were issued in conversion of $77,818 note principal, $4,072 accrued interest payable, $31,975 derivative liabilities, $2,950 in fees, $29,908 in penalties and $276,410 loss on conversion of debt into common stock. On September 30, 2017, the Company increased the number of outstanding common shares by 114 shares due to rounding of shares in the reverse stock split. During the nine months ended March 31, 2017, the Company issued a total of 1,606,198 shares of its common stock. On July 1, 2015, 6,000 shares of common stock and 1,200 issuable shares of common stock valued at $37,500 were issued to Steve Rubakh for accrued compensation. On February 14, 2017, 249,728 shares of common stock valued at $31,216 were issued to Steve Rubakh for accrued compensation. On February 14, 2017, 132,368 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. During the nine months ended March 31, 2017, a total of 1,218,102 shares of the Companys common stock, valued at $808,452, were issued in conversion of $130,579 convertible note principal, $1,845 accrued interest payable, $7,400 in fees, $5,709 adjustment to debt discount and $662,919 loss on conversion of debt into common stock.

WARRANTS

WARRANTS	9 Months Ended
WARRANTS	Mar. 31, 2018
Notes to Financial Statements
NOTE 9 - WARRANTS	The Company has granted warrants to non-employee lenders in connection with the issuance of certain convertible promissory notes and to an investor in connection with the purchase of common shares of the Company. Certain of the warrants have been subsequently surrendered to the Company and cancelled. See Note 7. Warrant activity for these warrants for the nine months ended March 31, 2018 is as follows: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term (Years) Aggregate Intrinsic Value Outstanding at June 30, 2017 12,817 $ 4.33 5.25 $ - Granted 347,175 $ 2.81 Exercised (502 ) $ 7.50 Cancelled or expired (11,115 ) $ 3.30 Outstanding and exercisable at March 31, 2018 348,375 $ 2.20 2.80 $ - The warrants issued in connection with debt were valued at the grant date using a Black-Scholes calculation. No stock-based compensation was recorded for warrants during the nine months ended March 31, 2018. As discussed in Note 7, on December 30, 2017, the Company and Global entered into an Exchange Agreement pursuant to which warrants held by Global to purchase a total of 11,115 shares of the Companys common stock were cancelled in exchange for a convertible promissory note payable to Global in the principal amount of $25,000. Derivative liabilities related to the warrants of $28,299 were also extinguished in this transaction and the Company recorded a loss on settlement of warrants of $63,765.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
COMMITMENTS AND CONTINGENCIES	Mar. 31, 2018
Notes to Financial Statements
NOTE 10 - 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 regards to LG Capital Funding, LLC v. EMS Find, Inc., issued a judgment against EMS Find, Inc. in favor of LG Capital Funding, LLC, in the amount of $135,202, which includes principal and interest (calculated as of September 29, 2016), in regards to the convertible promissory note dated October 22, 2015. The judgment includes an Information Subpoena with Restraining Notice, which addressed the EMS Find, Inc. bank account at TD Bank. As of March 31, 2018, the Company has recorded a promissory note payable of $125,000 and accrued interest payable of $28,553 see Note 7. On May 4, 2018, the Company and LG Capital entered into a settlement regarding the note payable and the judgment see Note 11.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Mar. 31, 2018
Notes to Financial Statements
NOTE 11 - SUBSEQUENT EVENTS	Management has evaluated subsequent events according to the requirements of ASC TOPIC 855, and has reported the following: April 16, 2018 Asset Purchase Agreement On April 16, 2018, the Company entered into an Asset Purchase Agreement (the Agreement) with digiMine LLC (the Seller) for the purchase of Sellers Mining Equipment located in Marlboro, New Jersey, the principal assets of the Sellers business consisting of: 150 Bitmain Mining Machines (Equipment); all of Seller's or its Affiliates' right, title and interest in, the lease for the premises on which Sellers business operates; all obligations under which the Company assumed at the closing on April 18, 2018; all books and records pertaining to ownership of the Equipment and Sellers business as applicable; and cash of $175,000. The Company issued 16,666 shares of its Series B preferred stock (the Shares) to the Seller. The Company also entered into a separate Security and Pledge Agreement, dated as of April 13, 2018, securing its obligations to the Seller under the Agreement. Seller has the right (the Put-Back Right), at any time commencing April 1, 2019, to require that the Company redeem for cash any of Sellers then-outstanding Shares at a redemption price equal to 72% of the Shares. The Conversion Amount on execution is equal to $1,200,000 (the Put-Back Price) of such Shares; provided, that the Put Back Right expires with respect to any of the Shares at such time as the Shares are registered for resale. Each of the Shares for purposes of the Put-Back Price is equal to a fixed price of $100 per share. April 30, 2018 Asset Purchase Agreement On April 30, 2018, the Company entered into an Asset Purchase Agreement (the Agreement) with digiMine LLC (the Seller) for the purchase of Sellers Mining Equipment located in Marlboro, New Jersey, the principal assets of the Sellers business consisting of: 97 Antminer Mining Machines and computer workstation (Equipment); digital currency portfolio with an estimated value of $15,487; all books and records pertaining to ownership of the Equipment and Sellers business as applicable; and cash of $200,000. The Company issued 20,000 shares of its Series B preferred stock (the Shares) to the Seller. The Company also entered into a separate Security and Pledge Agreement, dated as of April 30, 2018, securing its obligations to the Seller under the Agreement. Seller has the right (the Put-Back Right), at any time commencing May 1, 2019, to require that the Company redeem for cash any of Sellers then-outstanding Shares at a redemption price equal to 72% of the Shares. The Conversion Amount on execution is equal to $1,440,000 (the Put-Back Price) of such Shares; provided, that the Put Back Right expires with respect to any of the Shares at such time as the Shares are registered for resale. Each of the Shares for purposes of the Put-Back Price is equal to a fixed price of $100 per share. Forbearance Agreement On May 4, 2018, the Company and LG Capital entered into a Forbearance Agreement related to a September 29, 2016 judgment for amounts due on a $125,000 promissory note payable to LG Capital see Notes 7 and 10. The Company agreed to immediately pay LG Capital $135,427, which amount has been paid, and to pay LG Capital an additional $29,257 on July 1, 2018. If the Company does not timely make the second payment of $29,257, LG Capital will be entitled to a payment of $60,000.

SUMMARY OF SIGNIFICANT ACCOUN17

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Mar. 31, 2018
Summary Of Significant Accounting Policies Policies
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.
Digital Currencies	Digital currencies, generally received as compensation for crypto-currency mining services, are stated at fair value based on quoted market prices. The digital currencies are revalued at every reporting period with changes in the fair value during the period recorded as unrealized gains or losses in other income (expense) in the statements of operations. Realized gains on the sale of digital currencies are included in other income (expense) in the statements of operations.
Inventories	Inventories at March 31, 2018 consist of crypto-currency mining units held for sale or deployment in mining operatons, and are stated at the lower of cost or estimated realizable value. Payments to equipment suppliers prior to shipment of the equipment are recorded as equipment deposits.
Marketable Securities	Marketable securities 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	Property and equipment, consisting primarily of computer and other crypto-currency mining equipment, is stated at cost and is depreciated when placed into service using the straight-line method over a five-year estimated service life. Maintenance and repairs are expensed as incurred and improvements are capitalized. Gains or losses on the disposition of property and equipment are recorded upon disposal.
Accounting for Derivatives	The Company evaluates its convertible debt, options, warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for. The result of this accounting treatment is that under certain circumstances the fair value of the derivative is marked-to-market each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the statement of operations as other income or expense. Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity. Equity instruments that are initially classified as equity that become subject to reclassification under this accounting standard are reclassified to liability at the fair value of the instrument on the reclassification date. We estimate the fair value of the derivatives associated with our convertible notes payable and warrants using the Black-Scholes pricing model and multinomial lattice models that value the derivative liability based on a probability weighted discounted cash flow model using future projections of the various potential outcomes. 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 managements judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material. As of March 31, 2018, the Company had no convertible notes outstanding and no related derivative liabilities.
Stock-Based Compensation	The Company accounts for all equity based payments in accordance with ASC Topic 718, Compensation Stock Compensation. ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock awards, 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 fair value of a stock award is recorded at the fair market value of a share of the Companys stock on the grant date. The Company estimates the fair value of stock options and warrants at the grant date by using an appropriate fair value model such as the Black-Scholes option pricing model or multinomial lattice models.
Revenue Recognition	Our revenues currently consist of crypto currency mining revenues and revenues from the sale of crypto-currency mining equipment.Revenue is recognized 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. Amounts collected from customers prior to shipment of products are recorded as deferred revenue. The Company earns its crypto-currency mining revenues by providing transaction verification services within the digital currency networks of crypto-currencies, such as Bitcoin, Litecoin and Ethereum. In consideration for these services, the Company receives digital currency Coins. The Coins are recorded as revenue, using the spot price of the currencies on the date of receipt. Expenses associated with running the crypto-currency mining operations, such as equipment depreciation, rent, operating supplies, rent, utilities and monitoring services are recorded as cost of revenues.
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. The common shares used in the computation of basic and diluted net income (loss) per share are reconciled as follows: Three Months Ended March 31, Nine Months Ended March 31, 2018 2017 2018 2017 Weighted average number of shares outstanding basic 8,858,733 1,437,683 8,088,209 958,231 Dilutive effect of convertible debt - 2,475,571 - 2,475,571 Weighted average number of shares outstanding diluted 8,858,733 3,913,254 8,088,209 3,433,802 As of March 31, 2018, common stock equivalent shares which may dilute future earnings per share include 348,375 common shares issuable upon exercise of warrants, and 23,250,000 common shares issuable upon conversion of Series B Preferred Stock. For all periods presented, 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.
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 March 31, 2018 and June 30, 2017, the amounts reported for cash, prepaid expenses and other current assets, accounts payable, accrued expenses, deferred revenue, note payable and due to related party 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 digital currencies and marketable securities are measured at fair value on a recurring basis and estimated as follows: Total Level 1 Level 2 Level 3 March 31, 2018: Digital currencies $ 2 $ 2 Marketable securities 1,720 1,720 $ - $ - Total assets measured at fair value $ 1,722 $ 1,722 $ - $ - 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 March 31, 2018: Derivative liabilities $ - $ - $ - $ - Total liabilities measured at fair value $ - $ - $ - $ - June 30, 2017: Derivative liabilities $ 226,731 $ - $ - $ 226,731 Total liabilities measured at fair value $ 226,731 $ - $ - $ 226,731 During the nine months ended March 31, 2018, the Company had the following activity in its derivative liabilities: Convertible Notes Warrants Total Derivative liabilities at June 30, 2017 $ 226,731 $ - $ 226,731 Addition to liability for new debt issued 47,617 - 47,617 Decrease due to conversions of debt (43,629 ) - (43,629 ) Decrease due to exchange of warrants - (28,299 ) (28,299 ) Change in fair value (230,719 ) 28,299 (202,420 ) Derivative liabilities at March 31, 2018 $ - $ - $ -
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. 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.
Reclassifications	Certain amounts in the condensed financial statements for the prior-year periods have been reclassified to conform to the presentation for the current-year periods.

SUMMARY OF SIGNIFICANT ACCOUN18

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Mar. 31, 2018
Summary Of Significant Accounting Policies Tables
Computation of basic and diluted net income (loss) per share	Three Months Ended March 31, Nine Months Ended March 31, 2018 2017 2018 2017 Weighted average number of shares outstanding basic 8,858,733 1,437,683 8,088,209 958,231 Dilutive effect of convertible debt - 2,475,571 - 2,475,571 Weighted average number of shares outstanding diluted 8,858,733 3,913,254 8,088,209 3,433,802
Fair value of marketable securities	Total Level 1 Level 2 Level 3 March 31, 2018: Digital currencies $ 2 $ 2 Marketable securities 1,720 1,720 $ - $ - Total assets measured at fair value $ 1,722 $ 1,722 $ - $ - 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 March 31, 2018: Derivative liabilities $ - $ - $ - $ - Total liabilities measured at fair value $ - $ - $ - $ - June 30, 2017: Derivative liabilities $ 226,731 $ - $ - $ 226,731 Total liabilities measured at fair value $ 226,731 $ - $ - $ 226,731
Derivative liability	Convertible Notes Warrants Total Derivative liabilities at June 30, 2017 $ 226,731 $ - $ 226,731 Addition to liability for new debt issued 47,617 - 47,617 Decrease due to conversions of debt (43,629 ) - (43,629 ) Decrease due to exchange of warrants - (28,299 ) (28,299 ) Change in fair value (230,719 ) 28,299 (202,420 ) Derivative liabilities at March 31, 2018 $ - $ - $ -

NOTE RECEIVABLE AND MARKETABL19

NOTE RECEIVABLE AND MARKETABLE SECURITIES (Tables)	9 Months Ended
NOTE RECEIVABLE AND MARKETABLE SECURITIES (Tables)	Mar. 31, 2018
Note Receivable And Marketable Securities Tables
Consideration amount	Extinguishment of debt to Global: Convertible note payable dated December 30, 2017 $ 25,000 Convertible note payable dated July 31, 2017 12,074 Accrued interest payable 1,370 Accounts receivable 15,000 Total $ 53,444

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
PROPERTY AND EQUIPMENT (Tables)	Mar. 31, 2018
Property And Equipment Tables
Property and equipment	Crypto-currency mining equipment $ 306,921 Furniture and equipment 12,250 Leasehold improvements 60,973 Total 380,144 Less accumulated depreciation (17,429 ) Net $ 362,715

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
NOTES PAYABLE (Tables)	Mar. 31, 2018
Notes Payable Tables
Notes and convertible notes, net of discounts	March 31, 2018 June 30, 2017 Original Original Debt Issue Debt Issue Principal Discount Discount Net Principal Discount Discount Net Note Payable LG Capital Funding, LLC $ 125,000 $ - $ - $ 125,000 $ 125,000 $ - $ - $ 125,000 Convertible Notes Payable Global Opportunity Group, LLC $ - $ - $ - $ - $ - $ - $ - $ - A1 Solar Corp. - - - - - - - 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

WARRANTS (Tables)

WARRANTS (Tables)	9 Months Ended
WARRANTS (Tables)	Mar. 31, 2018
Non Employees [Member]
Schedule of warrant	Warrant activity for these warrants for the nine months ended March 31, 2018 is as follows: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term (Years) Aggregate Intrinsic Value Outstanding at June 30, 2017 12,817 $ 4.33 5.25 $ - Granted 347,175 $ 2.81 Exercised (502 ) $ 7.50 Cancelled or expired (11,115 ) $ 3.30 Outstanding and exercisable at March 31, 2018 348,375 $ 2.20 2.80 $ -

ORGANIZATION AND BASIS OF PRE23

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative)	1 Months Ended	9 Months Ended
ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative)	Aug. 21, 2017	Mar. 31, 2018
Organization And Basis Of Presentation Details Narrative
State of Incorporation		Nevada
Date of incorporation		Mar. 22, 2011
Reverse split	1-for-50

SUMMARY OF SIGNIFICANT ACCOUN24

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2018	Mar. 31, 2017
Summary Of Significant Accounting Policies Details
Weighted average number of shares outstanding - basic	8,858,733	1,437,683	8,088,209	958,231
Dilutive effect of convertible debt		$ 2,475,571		$ 2,475,571
Weighted average number of shares outstanding - diluted	8,858,733	3,913,254	8,088,209	3,433,802

SUMMARY OF SIGNIFICANT ACCOUN25

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Mar. 31, 2018	Jun. 30, 2017
Digital currencies	$ 2
Marketable securities	1,720	253,998
Total assets measured at fair value	1,722	253,998
Level 1 [Member]
Digital currencies	2
Marketable securities	1,720	253,998
Total assets measured at fair value	1,722	253,998
Level 2 [Member]
Digital currencies
Marketable securities
Total assets measured at fair value
Level 3 [Member]
Digital currencies
Marketable securities
Total assets measured at fair value

SUMMARY OF SIGNIFICANT ACCOUN26

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	Mar. 31, 2018	Jun. 30, 2017
Derivative liabilities		$ 226,731
Total liabilities measured at fair value		226,731
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
Total liabilities measured at fair value		$ 226,731

SUMMARY OF SIGNIFICANT ACCOUN27

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3)	Mar. 31, 2018USD ($)
Derivative liabilities Beginning	$ 226,731
Addition to liability for new debt issued	47,617
Decrease due to conversions of debt	(43,629)
Decrease due to exchange of warrants	(28,299)
Change in fair value	(202,420)
Derivative liabilities Ending
Warrants [Member]
Addition to liability for new debt issued
Decrease due to conversions of debt
Decrease due to exchange of warrants	(28,299)
Change in fair value	28,299
Convertible Notes [Member]
Derivative liabilities Beginning	226,731
Addition to liability for new debt issued	47,617
Decrease due to conversions of debt	(43,629)
Decrease due to exchange of warrants
Change in fair value	(230,719)
Derivative liabilities Ending

SUMMARY OF SIGNIFICANT ACCOUN28

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	9 Months Ended
	Mar. 31, 2018shares
Common shares issuable upon exercise of warrants	348,375
Common shares issuable upon conversion of Series B Preferred Stock	23,250,000
Computer and other crypto-currency mining equipment [Member]
Property and equipment estimated useful life	5 years

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	9 Months Ended
GOING CONCERN (Details Narrative) - USD ($)	Mar. 31, 2018	Mar. 31, 2017
Going Concern Details Narrative
Net cash used in operating activities	$ (978,882)	$ (177,493)

NOTE RECEIVABLE AND MARKETABL30

NOTE RECEIVABLE AND MARKETABLE SECURITIES (Details)	9 Months Ended
NOTE RECEIVABLE AND MARKETABLE SECURITIES (Details)	Mar. 31, 2018USD ($)
Extinguishment of debt to Global:
Convertible note payable dated December 30, 2017	$ 25,000
Convertible note payable dated July 31, 2017	12,074
Accrued interest payable	1,370
Accounts receivable	15,000
Total	$ 53,444

NOTE RECEIVABLE AND MARKETABL31

NOTE RECEIVABLE AND MARKETABLE SECURITIES (Details Narrative) - USD ($)	Aug. 01, 2017	Apr. 04, 2017	Feb. 13, 2017	Dec. 02, 2016	Apr. 06, 2016	Jul. 20, 2017	Feb. 27, 2017	Mar. 31, 2018	Sep. 30, 2017	Mar. 31, 2017	Mar. 31, 2018	Mar. 31, 2017	Jun. 30, 2017	Dec. 02, 2017
Accrued interest								$ 4,072			$ 4,072		$ 1,236
Gain on extinguishment debt										$ (344,935)	(268,476)	$ (694,419)
Realized gain on sale of marketable securities								32,198			(331,020)
Net proceeds											674,817
Derivative liabilities related to the convertible notes payable											(78,718)
Accounts receivable								15,000			15,000
Gain on sale of investments											82,162
Marketable securities included funds held in a brokerage account								$ 1,720			$ 1,720		$ 253,998
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%
Accrued interest receivable		35
Principal balance outstanding		18,150
Gain on extinguishment debt		$ 34,815
Sale of stock, shares of Viva issued											55,555,555
Interest rate			2.00%	12.00%
Viva Entertainment [Member]
Promissory note principal amount	$ 49,880					$ 16,850
Promissory note principal amount remaining	22
Note receivable	49,880
Accrued interest receivable	98
Accrued interest receivable, Total	$ 50,000
Common stock shares issued upon conversation						84,250,000
Common shares held	55,555,555												86,000,000
Market value													$ 253,998
Viva Entertainment [Member] \| July 2017 [Member]
Gain on sale investment									$ 281,223
Common shares held									170,250,000
Net proceeds									$ 551,800
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 shares issued upon conversation													173,809,000
Black River issued [Member]
Promissory note principal amount					$ 100,000
Percentage Outstanding share					10.00%

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2018	Jun. 30, 2017
Property and Equipment, Total	$ 380,144
Less accumulated depreciation	(17,429)
Property and Equipment, Net	362,715
Crypto-currency mining equipment [Member]
Property and Equipment, Total	306,921
Furniture and equipment [Member]
Property and Equipment, Total	12,250
Leasehold Improvements [Member]
Property and Equipment, Total	$ 60,973

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended			9 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Mar. 18, 2018	Aug. 31, 2017	Jul. 29, 2017	Mar. 31, 2018	Mar. 31, 2017	Jun. 30, 2017
Stock-based compensation				$ 409,000	$ 721,810
Due to related parties				$ 826		$ 20,216
Common stock shares authorized				2,000,000,000		2,000,000,000
Mr. Rubakh [Member]
Annual compensation	$ 150,000		$ 125,000
Accrued compensation		$ 15,625
Stock-based compensation				$ 409,000
Common stock shares issued upon conversion of accrued compensation		347,222
Mr. Rubakh [Member] \| Series B Preferred Stock [Member]
Common stock shares periodic issuance	5,000
Frequency of periodic issuance	Quarterly
Common stock shares authorized				70,000

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Mar. 31, 2018	Jun. 30, 2017
Principal, net of Discounts	$ 125,000	$ 125,000
Notes Payable [Member] \| LG Capital Funding, LLC [Member]
Principal	125,000
Debt Discounts
Original Issue Discount
Principal, net of Discounts	125,000
Notes Payable [Member] \| Global Opportunity Group, LLC [Member]
Principal
Debt Discounts
Original Issue Discount
Principal, net of Discounts
Notes Payable [Member] \| A1 Solar Corp.[Member]
Principal
Debt Discounts
Original Issue Discount
Principal, net of Discounts
Notes Payable [Member] \| River North Equity, LLC [Member]
Principal
Debt Discounts
Original Issue Discount
Principal, net of Discounts
Notes Payable [Member] \| Global Opportunity Group, LLC One [Member]
Principal
Debt Discounts
Original Issue Discount
Principal, net of Discounts
Notes Payable [Member] \| EMA Financial, LLC [Member]
Principal
Debt Discounts
Original Issue Discount
Principal, net of Discounts
Notes Payable [Member] \| GPL Ventures, LLC [Member]
Principal
Debt Discounts
Original Issue Discount
Principal, net of Discounts
Notes Payable [Member] \| Global Opportunity Group, LLC Two [Member]
Principal
Debt Discounts
Original Issue Discount
Principal, net of Discounts
Notes Payable [Member] \| Howard Schraub [Member]
Principal
Debt Discounts
Original Issue Discount
Principal, net of Discounts
Notes Payable [Member] \| Howard Schraub One [Member]
Principal
Debt Discounts
Original Issue Discount
Principal, net of Discounts
Convertible Notes [Member]
Principal		88,776
Debt Discounts		(39,615)
Original Issue Discount		(1,347)
Principal, net of Discounts		47,814
Convertible Notes [Member] \| LG Capital Funding, LLC [Member]
Principal		125,000
Debt Discounts
Original Issue Discount
Principal, net of Discounts		125,000
Convertible Notes [Member] \| Global Opportunity Group, LLC [Member]
Principal
Debt Discounts
Original Issue Discount
Principal, net of Discounts
Convertible Notes [Member] \| A1 Solar Corp.[Member]
Principal
Debt Discounts
Original Issue Discount
Principal, net of Discounts
Convertible Notes [Member] \| River North Equity, LLC [Member]
Principal		4,660
Debt Discounts
Original Issue Discount
Principal, net of Discounts		4,660
Convertible Notes [Member] \| Global Opportunity Group, LLC One [Member]
Principal		18,700
Debt Discounts		(2,878)
Original Issue Discount		(722)
Principal, net of Discounts		15,100
Convertible Notes [Member] \| EMA Financial, LLC [Member]
Principal		8,916
Debt Discounts		(2,394)
Original Issue Discount
Principal, net of Discounts		6,522
Convertible Notes [Member] \| GPL Ventures, LLC [Member]
Principal		10,000
Debt Discounts		(613)
Original Issue Discount
Principal, net of Discounts		9,387
Convertible Notes [Member] \| Global Opportunity Group, LLC Two [Member]
Principal		10,000
Debt Discounts		(6,247)
Original Issue Discount		(625)
Principal, net of Discounts		3,128
Convertible Notes [Member] \| Howard Schraub [Member]
Principal		16,500
Debt Discounts		(12,250)
Original Issue Discount
Principal, net of Discounts		4,250
Convertible Notes [Member] \| 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) - USD ($)	Jan. 05, 2018	Dec. 04, 2017	Oct. 05, 2017	Jul. 06, 2017	Apr. 04, 2017	Feb. 13, 2017	Dec. 13, 2016	Dec. 02, 2016	Oct. 06, 2016	Dec. 30, 2017	Oct. 18, 2017	Sep. 15, 2017	Jul. 31, 2017	Mar. 28, 2017	Mar. 31, 2018	Mar. 31, 2018	Mar. 31, 2017	Jun. 30, 2017	Jun. 30, 2016	Dec. 02, 2017	Jul. 05, 2017	Feb. 01, 2017
Accrued interest															$ 4,072	$ 4,072		$ 1,236
Amount of debt extinguished															53,444
Legal and other expenses															2,950
Debt discount amortized															87,232		$ 301,618
Derivative liability															31,975
Principal amount notes payable															77,818	77,818
Legal fees notes payable															$ 2,950	$ 2,950
Conversion amount to shares															2,752,883	2,752,883
Loss on conversion amount															$ 276,410	$ 276,410
Convertible promissory note																		47,814
On July 25, 2016 [Member]
Note payble amount															$ 2,000,000	$ 2,000,000
Interest rate															10.00%	10.00%
Lowest trading price of the common stock															65.00%	65.00%
Convertible note OID, amount															$ 3,333	$ 3,333
Debt discount															33,333	33,333
Legal fees deduction															4,000	4,000
Convertible promissory note with River North															33,333	33,333
October 14, 2016 [Member]
Note payble amount															125,000	125,000
Accrued interest															28,553	28,553
Judgment amount															135,202	135,202
October 22, 2015 [Member]
Note payble amount															$ 125,000	$ 125,000
Interest rate															8.00%	8.00%
Purchase price															$ 106,250
Legal and other expenses															$ 6,000
Lowest trading price of the common stock															80.00%	80.00%
Convertible note OID, percentage															15.00%	15.00%
Convertible note amortized amount															$ 18,750	$ 18,750
Debt discount															44,643	44,643
River North Equity, LLC [Member]
Accrued interest																						$ 1,744
Principal amount notes payable																						$ 2,036
Conversion amount to shares																						52,878
River North Equity, LLC [Member] \| July 5, 2017 [Member]
Accrued interest																					$ 1,236
Principal amount notes payable																					$ 4,660
Conversion amount to shares																					183,068
River North Equity, LLC [Member] \| On April 20, 2017 [Member]
Derivative liability																		12,535
Principal amount notes payable															49,252	49,252
Default fee added principal balance															17,955	17,955
Required principal payment															30,000	30,000
River North Equity, LLC [Member] \| June 2, 2017 [Member]
Principal amount notes payable															$ 4,660	$ 4,660
Conversion amount to shares															172,685	172,685
Debt conversion converted amount															$ 14,592
Schraub [Member]
Note payble amount	$ 16,500												$ 16,500
Interest rate					10.00%								10.00%	10.00%
Accrued interest	$ 1,279
Debt discount					$ 20,000								$ 16,500	$ 16,500
Debt discount amortized													565
Derivative liability					$ 75,295								$ 114,489	40,982
Warrants issued					15,000
Exercise price per warrant					$ 0.50
Convertible promissory note					$ 20,000									$ 16,500
Maturity date of convertible note					April 4, 2018								March 28, 2018	March 28, 2018
Conversion price description					lower of 50%								50% of the lowest traded price	lower of 50%
Lowest traded price conversion period					twenty consecutive trading days								twenty consecutive trading days	twenty consecutive trading days
Converted shares				12,370
Converted fees				$ 600
Debt conversion converted instrument shares issued	88,093
Global Opportunity Group, LLC [Member]
Interest rate						2.00%		12.00%
Accrued interest					$ 3,000															$ 1,297
Promissory note principal amount					$ 50,000
Convertible note OID, amount						$ 1,000		$ 1,700
Convertible note OID, amount amortized															978
Debt discount						10,000		18,700
Debt discount amortized															15,822
Derivative liability															$ 47,634
Proceeds from equity purchase agreement						9,000
Warrants issued															1,650
Exercise price per warrant																				$ 7.50
Net proceed by purchase agreement								17,000
Convertible promissory note						$ 10,000		$ 18,700
Maturity date of convertible note						February 13, 2018		December 2, 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]
Interest rate							12.00%
Accrued interest																			$ 658
Debt discount							$ 10,000												9,387
Derivative liability																			24,876
Convertible promissory note							$ 10,000
Maturity date of convertible note							July 13, 2017
Conversion price description							lower of 50%
Lowest traded price conversion period							twenty consecutive trading days
EMA Financial, LLC [Member]
Interest rate									12.00%
Accrued interest															$ 2,715	$ 2,715
Debt discount									$ 33,000
Debt discount amortized																			30,606
Derivative liability																			25,368
Principal amount notes payable															$ 8,916	$ 8,916
Conversion amount to shares															830,776	830,776
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
Debt conversion converted amount																			$ 24,084
Penalty total															$ 29,908	$ 29,908
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																		6,667
Exercise price per warrant																		$ 0.50
On July 6, 2017 and July 12, 2017 [Member] \| GPL Ventures, LLC [Member]
Accrued interest															687	687
Principal amount notes payable															$ 10,000	$ 10,000
Conversion amount to shares															400,000	400,000
On July 13, 2017 and August 15, 2017 [Member] \| Global Opportunity Group, LLC [Member]
Accrued interest															$ 1,541	$ 1,541
Legal fees deduction															1,250	1,250
Principal amount notes payable															$ 18,700	$ 18,700
Conversion amount to shares															567,867	567,867
On October 6, 2016 [Member] \| EMA Financial, LLC [Member]
Accrued interest																		$ 2,677
Principal amount notes payable																		$ 8,916
Conversion amount to shares																		976,000
March 28, 2017 [Member] \| Schraub [Member]
Warrants issued															12,100
Exercise price per warrant															$ 0.50	$ 0.50
A1 Solar Corp.[Member]
Interest rate												12.00%
Accrued interest			$ 77									$ 1,117
Sale of notes												10,000
Promissory note principal amount												10,000
Convertible replacement note												11,117
Debt discount												11,117
Derivative liability												$ 26,209
Maturity date of convertible note												September 29, 2018
Conversion price description												50% of the lowest traded price
Lowest traded price conversion period												consecutive trading days
Debt conversion converted amount			$ 11,117
Debt conversion converted instrument shares issued			322,018
A1 Solar Corp.[Member] \| February 13, 2017 [Member]
Accrued interest												$ 1,117
Global [Member]
Debt conversion converted amount		$ 3,275									$ 4,651
Debt conversion converted instrument shares issued		100,000									248,691
Global [Member] \| Schraub [Member]
Note payble amount													$ 20,000
Interest rate													10.00%
Accrued interest													$ 647		$ 647	$ 647
Promissory note principal amount																12,074
Debt discount													20,000
Debt discount amortized																20,000
Derivative liability													$ 140,711			$ 150,081
Maturity date of convertible note													April 4, 2018
Conversion price description													50% of the lowest traded price
Lowest traded price conversion period													twenty consecutive trading days
Global Opportunity Group, LLC [Member] \| Exchange Agreement [Member]
Interest rate										5.00%
Amount of debt extinguished										$ 25,000
Amount of accrued interest extinguished										3
Derivative liability										$ 67,064
Maturity date of convertible note										December 30, 2018
Purchase of common stock shares, cancelled										11,115
Convertible promissory note issued in exchange for the cancellation of common stock										$ 25,000

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details Narrative) - USD ($)	Dec. 04, 2017	Jul. 06, 2017	Feb. 14, 2017	Jan. 19, 2018	Oct. 18, 2017	Aug. 21, 2017	Aug. 21, 2017	Feb. 14, 2017	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017	Oct. 25, 2017	Sep. 30, 2017	Aug. 31, 2017	Jun. 30, 2017	Dec. 21, 2015	Jul. 01, 2015	Mar. 10, 2015
Legal fees									$ 2,950
Convertible notes payable									25,000
Common stock, shares issued										1,606,198
Reverse stock split							1-for-50
Stock subscription payable									35,000
Derivative liabilities															$ 226,731
Common shares issued for accounts payble										$ 16,546
St. George Investments LLC [Member] \| Securities Purchase Agreement [Member] \| Restricted Stock [Member]
Exercise price of warrant, par value				$ 2.16
Sale of restricted common stock shares				462,900
Fair value of common stock shares issued				$ 720,000
Proceeds from sale of common stock				720,000
Warrant value				$ 607,556
Global [Member]
Common stock for debt converted, shares	100,000				248,691
Warrants [Member] \| St. George Investments LLC [Member] \| Securities Purchase Agreement [Member]
Exercise price of warrant, par value				$ 1.75
Common stock shares issuable upon exercise of warrants or rights				347,175
Common Stock
Conversion of accrued compensation, shares									2,752,883
Accured interest payble									$ 4,072
Legal fees									2,950
Convertible notes payable									77,818
Loss on conversion of notes									$ 276,410
Common stock, shares issued									3,751,539
Debt penalties									$ 29,908
Increased outstanding common shares													114
Derivative liabilities									$ 31,975
Common Stock \| Board of Directors [Member]
Reverse stock split						1-for-50
Common Stock \| Rubakh [Member]
Conversion of accrued compensation, shares														347,222			6,000
Conversion of accrued compensation, value														$ 15,625			$ 37,500
Common stock, value								$ 31,216
Common stock, shares issued								249,728
Conversion of issuable shares accrued compensation																	1,200
Common Stock \| Global [Member]
Common stock issued to excercise of warrants		188,240
Exercise price of warrant, par value		$ 188
Common Stock One {Member] \| Rubakh [Member]
Common stock, value			$ 16,546
Common stock, shares issued			132,368
Common shares issued for accounts payble			$ 16,546
Common Stock
Accured interest payble										1,845
Legal fees										7,400
Convertible notes payable										130,579
Loss on conversion of notes										662,919
Debt discount										5,709
Common stock, value										$ 808,452
Common stock, shares issued										1,218,102
Series B Preferred Stock [Member]
Preferred stock, shares authorized									500,000						500,000
Preferred stock, shares issued									232,500						150,000
Preferred stock, shares outstanding									232,500						150,000
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
Preferred stock value									$ 233						$ 150
Series B Preferred Stock [Member] \| Subscription Agreements [Member]
Preferred stock, shares issued									12,500			16,000
Preferred stock, par value per share												$ 10
Preferred stock value									$ 125,000
Series B Preferred Stock [Member] \| Mr. Rubakh [Member] \| July 1, 2016 [Member]
Preferred stock, shares issued											40,000		30,000
Preferred stock value											$ 400,000		$ 9,000
Series A Preferred Stock [Member]
Preferred stock, shares authorized									20,000,000						20,000,000
Preferred stock, shares issued									500,000						500,000
Preferred stock, shares outstanding									500,000						500,000
Preferred stock, par value per share									$ 0.001						$ 0.001
Preferred stock value									$ 500						$ 500
Series A Preferred Stock [Member] \| Board of Directors [Member]
Preferred stock, shares authorized																		20,000,000
Preferred stock, shares issued																		500,000
Preferred stock, shares outstanding																		500,000

WARRANTS (Details)

WARRANTS (Details) - Officers and Directors [Member]	9 Months Ended
WARRANTS (Details) - Officers and Directors [Member]	Mar. 31, 2018USD ($)$ / sharesshares
Number of Outstanding, Beginning Balance \| shares	12,817
Granted \| shares	347,175
Exercised \| shares	(502)
Cancelled or expired \| shares	(11,115)
Number of Outstanding and exercisable , Ending Balance \| shares	348,375
Weighted Average Exercise Price, Beginning Balance \| $ / shares	$ 4.33
Granted \| $ / shares	2.81
Exercised \| $ / shares	7.50
Cancelled or expired \| $ / shares	3.30
Weighted Average Exercise Price, Ending Balance \| $ / shares	$ 2.20
Weighted average remaining contractual life (Years), Outstanding and exercisable, Beginning Balance	5 years 1 month 24 days
Weighted average remaining contractual life (Years), Outstanding and exercisable, Ending Balance	2 years 9 months 18 days
Aggregate intrinsic value, Beginning Balance \| $
Aggregate intrinsic value, Ending Balance \| $

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
WARRANTS (Details Narrative) - USD ($)	Dec. 30, 2017	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2018	Mar. 31, 2017	Jun. 30, 2017
Derivative liabilities						$ 226,731
Loss on settlement of warrants				$ (63,765)
Exchange Agreement [Member] \| Global Opportunity Group, LLC [Member]
Purchase of common stock shares, cancelled	11,115
Exchange of convertible promissory note, Principal amount	$ 25,000
Derivative liabilities	28,299
Loss on settlement of warrants	$ 63,765

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Mar. 31, 2018	Jun. 30, 2017	Oct. 14, 2016
Note payable	$ 125,000	$ 125,000
Accrued interest payable	$ 28,553
Settled litigation [Member]
Principal and interest amount of judgment			$ 135,202

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	May 04, 2018	Apr. 30, 2018	Apr. 16, 2018	Jul. 01, 2018	Mar. 31, 2018	Jun. 30, 2017
Promissory note payable					$ 125,000	$ 125,000
Subsequent Event [Member] \| LG Capital [Member] \| Forbearance Agreement [Member]
Promissory note payable	$ 125,000
Related party cost payment	$ 135,427
Additional payment of related party				$ 29,257
Payment of description	If the Company does not timely make the second payment of $29,257, LG Capital will be entitled to a payment of $60,000.
Subsequent Event [Member] \| Digi Mine LLC [Member] \| Asset Purchase Agreement [Member]
Cash		$ 200,000	$ 175,000
Description for shares of redemption price		Seller has the right (the Put-Back Right), at any time commencing May 1, 2019, to require that the Company redeem for cash any of Sellers then-outstanding Shares at a redemption price equal to 72% of the Shares	Seller has the right (the Put-Back Right), at any time commencing April 1, 2019, to require that the Company redeem for cash any of Sellers then-outstanding Shares at a redemption price equal to 72% of the Shares
Put-Back Price		$ 1,440,000	$ 1,200,000
Fixed price		$ 100	$ 100
Description of put-back price		The Conversion Amount on execution is equal to $1,440,000 (the Put-Back Price) of such Shares; provided, that the Put Back Right expires with respect to any of the Shares at such time as the Shares are registered for resale. Each of the Shares for purposes of the Put-Back Price is equal to a fixed price of $100.00 per share	The Conversion Amount on execution is equal to $1,200,000 (the Put-Back Price) of such Shares; provided, that the Put Back Right expires with respect to any of the Shares at such time as the Shares are registered for resale. Each of the Shares for purposes of the Put-Back Price is equal to a fixed price of $100.00 per share
Estimated value		$ 15,487
Subsequent Event [Member] \| Digi Mine LLC [Member] \| Asset Purchase Agreement [Member] \| Series B Preferred Stock [Member]
Shares issued		20,000	16,666