Integrated Ventures (INTV) 10-Q 15 May 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Mar. 31, 2019	May 15, 2019
Document And Entity Information
Entity Registrant Name	INTEGRATED VENTURES, INC.
Entity Central Index Key	0001520118
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--06-30
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		24,048,971
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019
Entity Emerging Growth Company	false
Entity Small Business	true

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Mar. 31, 2019	Jun. 30, 2018
Current assets:
Cash	$ 82,295	$ 749
Restricted cash		40,321
Prepaid expenses and other current assets	6,500	9,000
Inventories	114,851	114,851
Equipment deposits		3,896
Marketable securities		1,700
Total current assets	203,646	170,517
Non-current assets:
Property and equipment, net	1,201,028	633,105
Digital currencies	733	11,227
Deposits	14,673	14,673
Total assets	1,420,080	829,522
Current liabilities:
Accounts payable	37,849	26,973
Accrued expenses	31,426	29,428
Due to related party	74,262	20,974
Derivative liabilities	1,009,548	2,886,965
Convertible notes payable, net of discounts	161,253
Total current liabilities	1,314,338	2,964,340
Total liabilities	1,314,338	2,964,340
Commitments and contingencies
Stockholders' equity (deficit):
Common stock, $0.001 par value, (250,000,000 shares authorized, 14,935,239 and 8,964,103 shares issued and outstanding as of March 31, 2019 and June 30, 2018, respectively)	14,936	8,965
Additional paid-in capital	13,252,506	9,290,344
Stock subscriptions payable	25,000	35,000
Accumulated deficit	(13,187,533)	(11,469,936)
Total stockholders' equity (deficit)	105,742	(2,134,818)
Total liabilities and stockholders' equity (deficit)	1,420,080	829,522
Series A Preferred Stock [Member]
Stockholders' equity (deficit):
Preferred stock	500	500
Series B Preferred Stock [Member]
Stockholders' equity (deficit):
Preferred stock	$ 333	$ 309

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2019	Jan. 25, 2019	Jun. 30, 2018	Dec. 21, 2015
Stockholders' equity (deficit):
Preferred stock, shares authorized		20,000,000
Common stock, par value per share	$ 0.001		$ 0.001
Common stock, shares authorized	250,000,000	250,000,000	250,000,000
Common stock, shares issued	14,935,239		8,964,103
Common stock, shares outstanding	14,935,239		8,964,103
Series A Preferred Stock [Member]
Stockholders' equity (deficit):
Preferred stock, par value per share	$ 0.001		$ 0.001
Preferred stock, shares authorized	1,000,000		1,000,000
Preferred stock, shares issued	500,000		500,000
Preferred stock, shares outstanding	500,000		500,000
Series B Preferred Stock [Member]
Stockholders' equity (deficit):
Preferred stock, par value per share	$ 0.001		$ 0.001	$ 0.001
Preferred stock, shares authorized	500,000		500,000	500,000
Preferred stock, shares issued	332,666		309,166
Preferred stock, shares outstanding	332,666		309,166

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2019	Mar. 31, 2018
Revenues:
Cryptocurrency mining	$ 45,496	$ 77,500	$ 223,874	$ 136,998
Sales of cryptocurrency mining equipment	1,108	60,046	25,445	105,636
Total revenues	46,604	137,546	249,319	242,634
Cost of revenues	193,563	98,077	627,719	148,333
Gross margin (loss)	(146,959)	39,469	(378,400)	94,301
Operating expenses:
General and administrative	339,987	108,242	1,070,421	767,828
Impairment of assets			2,097,930
Total operating expenses	339,987	108,242	3,168,351	767,828
Loss from operations	(486,946)	(68,773)	(3,546,751)	(673,527)
Other income (expense):
Interest and other income		3		1,405
Interest expense	(60,889)	(15,014)	(105,541)	(158,721)
Realized gain (loss) on investments	(1,060)	(32,238)	(33,564)	252,302
Gain on extinguishment of debt				7,934
Change in fair value of derivative liabilities	2,744	64,628	1,968,259	(351,660)
Loss on settlement of warrants				(25,000)
Total other income (expense)	(59,205)	17,379	1,829,154	(273,740)
Loss before income taxes	(546,151)	(51,394)	(1,717,597)	(947,267)
Provision for income taxes
Net loss	$ (546,151)	$ (51,394)	$ (1,717,597)	$ (947,267)
Net income (loss) per common share:
Basic	$ (0.05)	$ (0.01)	$ (0.17)	$ (0.12)
Diluted	$ (0.05)	$ (0.01)	$ (0.17)	$ (0.12)
Weighted average number of common shares outstanding:
Basic	11,571,318	8,858,733	10,221,220	8,088,208
Diluted	11,571,318	8,858,733	10,221,220	8,088,208

Condensed Statement of Stockhol

Condensed Statement of Stockholders’ Equity (Deficit) (Unaudited) - USD ($)	Series A Preferred Stock	Series B Preferred Stock [Member]	Common Stock	Additional Paid-in Capital	Stock Subscriptions Payable	Accumulated Deficit	Total
Beginning balance, Shares at Jun. 30, 2017	500,000	150,000	5,212,563
Beginning balance, Amount at Jun. 30, 2017	$ 500	$ 150	$ 5,213	$ 5,836,607		$ (5,892,486)	$ (50,016)
Reverse stock split rounding, Shares			115
Reverse stock split rounding, Amount
Issuance of Series B preferred stock to officer for compensation, Shares		70,000
Issuance of Series B preferred stock to officer for compensation, Amount		$ 70		408,930			409,000
Issuance of Series B preferred stock for cash, Shares		12,500
Issuance of Series B preferred stock for cash, Amount		$ 13		124,987			125,000
Series B preferred stock subscription payable for cash					35,000		35,000
Common shares issued in conversion of convertible notes payable, Shares			2,752,883
Common shares issued in conversion of convertible notes payable, Amount			$ 2,753	190,408			193,161
Common shares issued for cash, Shares			462,900
Common shares issued for cash, Amount			$ 464	719,536			720,000
Common shares issued for accrued compensation, Shares			347,222
Common shares issued for accrued compensation, Amount			$ 347	15,278			15,625
Common shares issued in cashless exercise of warrants, Shares			188,420
Common shares issued in cashless exercise of warrants, Amount			$ 188	(188)
Settlement of derivative liabilities				431,056			431,056
Net loss						(947,267)	(947,267)
Ending balance, Shares at Mar. 31, 2018	500,000	232,500	8,964,103
Ending balance, Amount at Mar. 31, 2018	$ 500	$ 233	$ 8,965	7,726,614	35,000	(6,839,753)	931,559
Beginning balance, Shares at Jun. 30, 2018	500,000	309,166	8,964,103
Beginning balance, Amount at Jun. 30, 2018	$ 500	$ 309	$ 8,965	9,290,344	35,000	(11,469,936)	(2,134,818)
Issuance of Series B preferred stock to officer for compensation, Shares		20,000
Issuance of Series B preferred stock to officer for compensation, Amount		$ 20		668,980			669,000
Common shares issued in conversion of convertible notes payable, Shares			919,336
Common shares issued in conversion of convertible notes payable, Amount			$ 919	124,515			125,434
Common shares issued in cashless exercise of warrants, Shares			1,200,000
Common shares issued in cashless exercise of warrants, Amount			$ 1,200	691			1,891
Settlement of derivative liabilities							35,434
Issuance of Series B preferred stock for property and equipment, Shares		38,018
Issuance of Series B preferred stock for property and equipment, Amount		$ 38		3,003,384			3,003,422
Issuance of Series B preferred stock for stock subscriptions payable, Shares		3,500
Issuance of Series B preferred stock for stock subscriptions payable, Amount		$ 4		34,996	(35,000)
Return and cancellation of Series B preferred stock, Shares		(3,000)
Return and cancellation of Series B preferred stock, Amount		$ (3)		3
Conversion of Series B preferred stock to common stock, Shares		(35,018)	3,501,800
Conversion of Series B preferred stock to common stock, Amount		$ (35)	$ 3,502	(3,467)
Common shares issued for consulting fees, Shares			200,000
Common shares issued for consulting fees, Amount			$ 200	79,960			80,160
Common shares issued for debt discount, Shares			150,000
Common shares issued for debt discount, Amount			$ 150	53,100			53,250
Cash for common stock subscription payable					25,000		25,000
Net loss						(1,717,597)	(1,717,597)
Ending balance, Shares at Mar. 31, 2019	500,000	332,666	14,935,239
Ending balance, Amount at Mar. 31, 2019	$ 500	$ 333	$ 14,936	$ 13,252,506	$ 25,000	$ (13,187,533)	$ 105,742

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Cash flows from operating activities:
Net loss	$ (1,717,597)	$ (947,267)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense	383,912	27,211
Stock-based compensation - related party	669,000	409,000
Stock-based compensation	80,160
Amortization of debt discount	93,725	115,722
Amortization of original issue discount		1,347
Impairment of assets	2,097,930
Change in fair value of derivative liability	(1,968,259)	351,660
Loss on settlement of warrants		25,000
Gain on extinguishment of debt		(7,934)
Financing fees related to notes payable		32,858
Realized (gain) loss on sale of investments	33,564	(252,302)
Changes in assets and liabilities:
Digital currencies	(224,933)	(145,663)
Accounts receivable		15,000
Prepaid expenses and other current assets	2,500	(4,500)
Accrued interest receivable - related party		(98)
Inventories		(556,050)
Equipment deposits		(46,417)
Deposits		(2,500)
Accounts payable	10,876	(1,531)
Accrued expenses	1,998	27,742
Deferred revenue		2,524
Due to related party	53,288	(22,684)
Net cash used in operating activities	(483,836)	(978,882)
Cash flows from investing activities:
Net proceeds from the sale of investments	203,563	674,817
Purchase of investments		(9,651)
Increase in notes receivable - related party		(49,880)
Purchase of property and equipment	(42,447)	(380,144)
Net cash provided by investing activities	161,116	235,142
Cash flows from financing activities:
Proceeds from convertible notes payable	338,945
Proceeds from sale of preferred stock		125,000
Proceeds from sale of common stock		720,000
Proceeds from stock subscriptions payable	25,000	35,000
Net cash provided by financing activities	363,945	880,000
Net increase in cash	41,225	136,260
Cash, beginning of period	41,070	15,691
Cash, end of period	82,295	151,951
Supplemental disclosure of cash flow information:
Cash paid for interest	29,257
Cash paid for income taxes
Non-cash investing and financing activities:
Equipment deposits for property and equipment	3,896
Common shares issued for cashless exercise of warrants	1,891	188
Common shares issued for debt discount	53,250
Common shares issued for conversion of Series B preferred stock	3,502
Debt discount for derivative liability	128,167	72,617
Series B preferred shares for property and equipment	3,003,422
Series B preferred shares returned and cancelled	3
Series B preferred shares issued for stock subscription payable	35,000
Common shares issued for convertible notes payable	90,000	193,161
Common shares issued for accrued compensation		15,625
Accrued interest payable added to note payable		1,116
Note receivable and accrued interest receivable - related party for marketable securities		66,850
Marketable securities exchanged for convertible note payable		37,074
Marketable securities exchanged for accrued expenses		1,370
Settlement of derivative liabilities	$ 35,434	$ 431,056

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	9 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION	Organization Integrated Ventures, Inc. (the "Company," "we," "our," or "EMS Find") was incorporated in the State of Nevada on March 22, 2011, under the name of Lightcollar, Inc. On March 20, 2015, the Company amended its articles of incorporation and changed its name from Lightcollar, Inc. to EMS Find, Inc. On May 30, 2017, Integrated Ventures, Inc. (“Integrated Ventures”), a Nevada corporation, was formed as a wholly owned subsidiary of the Company. Pursuant to an Agreement and Plan of Merger dated May 30, 2017, Integrated Ventures was merged into the Company, with the Company being the surviving corporation and changing its name to Integrated Ventures, Inc. 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 developing and acquiring a diverse portfolio of digital currency assets and block chain technologies, and now operates cryptocurrency mining operations in two facilities located in Pennsylvania and New Jersey. Cryptocurrency 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. The Company expanded its cryptocurrency mining operations in April 2018 by acquiring the operations of digiMine LLC (“digiMine”) (Note 6) and by purchasing 182 cryptocurrency mining machines from Secure Hosting LLC (“Secure Hosting”) in August 2018 (see Note 5). 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, 2019 shown in this report are not necessarily indicative of results to be expected for the full fiscal year ending June 30, 2019. 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, 2018 filed on December 27, 2018 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
	Mar. 31, 2019
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 Company’s Annual Report on Form 10-K. The following summary of significant accounting policies of the Company is presented to assist in understanding the Company’s 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. Restatement The Company is restating its condensed financial statements for the three months and nine months ended March 31, 2019 to correct reporting of derivative liabilities associated with its convertible notes payable and warrants, stock-based compensation, gain on sale of investments and other miscellaneous corrections. 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 consist of Bitcoin, Litecoin and Ethereum, generally received for the Company’s own account as compensation for cryptocurrency mining services. Given that there is limited precedent regarding the classification and measurement of cryptocurrencies under current Generally Accepted Accounting Principles (“GAAP”), the Company has determined to account for these digital currencies as indefinite-lived intangible assets in accordance with Accounting Standards Update ("ASU") No. 350, Intangibles – Goodwill and Other Inventories Inventories at March 31, 2019 and June 30, 2018 consist of cryptocurrency mining units held for sale or deployment in mining operations, 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. Property and Equipment Property and equipment, consisting primarily of computer and other cryptocurrency mining equipment (transaction verification servers) and leasehold improvements, is stated at the lower of cost or estimated realizable value and is depreciated when placed into service using the straight-line method over estimated useful lives. The Company operates in an emerging industry for which limited data is available to make estimates of the useful economic lives of specialized equipment. Management has assessed the basis of depreciation of these assets and believes they should be depreciated over a three-year period due to technological obsolescence reflecting rapid development of hardware that has faster processing capacity and other factors. Additionally, during the nine months ended March 31, 2019, the Company wrote down cryptocurrency mining equipment by $2,097,930 to estimated net realizable value. 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. Management has determined that the three-year diminishing value best reflects the current expected useful life of transaction verification servers. This assessment takes into consideration the availability of historical data and management’s expectations regarding the direction of the industry including potential changes in technology. Management will review this estimate annually and will revise such estimates as and when data becomes available. To the extent that any of the assumptions underlying management’s estimate of useful life of its transaction verification servers are subject to revision in a future reporting period, either as a result of changes in circumstances or through the availability of greater quantities of data, then the estimated useful life could change and have a prospective impact on depreciation expense and the carrying amounts of these assets. 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. Where the number of warrants or common shares to be issued under these agreements is indeterminate, the Company has concluded that the equity environment is tainted, and all additional warrants and convertible debt are included in the value of the derivatives. We estimate the fair value of the derivatives associated with our convertible notes payable, warrants and put-back rights associated with two asset purchase agreements using, as applicable, either the Black-Scholes pricing model or 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 management’s judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material. Impairment of Long-Lived Assets All assets, including intangible assets subject to amortization, are reviewed for impairment when changes in circumstances indicate that the carrying amount of the asset may not be recoverable in accordance with ASC 350 and ASC 360. If the carrying amount of the asset exceeds the expected undiscounted cash flows of the asset, an impairment charge is recognized equal to the amount by which the carrying amount exceeds fair value or net realizable value. The testing of these intangibles under established guidelines for impairment requires significant use of judgment and assumptions. Changes in forecasted operations and other assumptions could materially affect the estimated fair values. Changes in business conditions could potentially require adjustments to these asset valuations. Total impairment expense, consisting of write downs for cryptocurrency mining equipment totaled $2,097,930 for the nine months ended March 31, 2019. 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, 2019 and June 30, 2018, the amounts reported for cash, prepaid expenses and other current assets, accounts payable, accrued expenses 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. At March 31, 2019, we had no financial instrument assets measured at fair value. Our marketable securities as of June 30, 2018 are measured at fair value on a recurring basis and estimated as follows: Total Level 1 Level 2 Level 3 Marketable securities $ 1,700 $ 1,700 $ - $ - Total assets measured at fair value $ 1,700 $ 1,700 $ - $ - 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, 2019: Derivative liabilities $ 1,009,548 $ - $ - $ 1,009,548 Total liabilities measured at fair value $ 1,009,548 $ - $ - $ 1,009,548 June 30, 2018: Derivative liabilities $ 2,886,965 $ - $ - $ 2,886,965 Total liabilities measured at fair value $ 2,886,965 $ - $ - $ 2,886,965 During the nine months ended March 31, 2019, the Company had the following activity in its derivative liabilities: Convertible Notes Payable Warrants Put Back Rights Total Derivative liabilities at June 30, 2018 $ - $ - $ 2,886,965 $ 2,886,965 Addition to liabilities for new debt/warrants 128,167 - - 128,167 Decrease in liabilities for debt conversions (35,434 ) - - (35,434 ) Decrease in liabilities for warrant exercises - (1,891 ) - (1,891 ) Change in fair value 7,556 25,127 (2,000,942 ) (1,968,259 ) Derivative liabilities at March 31, 2019 $ 100,289 $ 23,236 $ 886,023 $ 1,009,548 Stock-Based Compensation The Company accounts for all equity-based payments in accordance with ASC Topic 718, Compensation – Stock Compensation. The Company accounts for non-employee share-based awards based upon ASC 505-50, Equity-Based Payments to Non-Employees. Revenue Recognition Effective July 1, 2018, we adopted ASC 606, Revenue from Contracts with Customers, Our revenues currently consist of cryptocurrency mining revenues and revenues from the sale of cryptocurrency mining equipment recognized in accordance with ASC 606 as discussed above. Amounts collected from customers prior to shipment of products are recorded as deferred revenue. The Company earns its cryptocurrency mining revenues by providing transaction verification services within the digital currency networks of crypto-currencies, such as Bitcoin, Litecoin and Ethereum. The Company satisfies its performance obligation at the point in time that the Company is awarded a unit of digital currency through its participation in the applicable network and network participants benefit from the Company’s verification service. In consideration for these services, the Company receives digital currencies, which are recorded as revenue using the closing U.S. dollar price of the related cryptocurrency on the date of receipt. Expenses associated with running the cryptocurrency mining operations, such as equipment depreciation, rent, operating supplies, rent, utilities and monitoring services are recorded as cost of revenues. There is currently no specific definitive guidance in GAAP or alternative accounting frameworks for the accounting for the production and mining of digital currencies and management has exercised significant judgment in determining appropriate accounting treatment for the recognition of revenue for mining of digital currencies. Management has examined various factors surrounding the substance of the Company’s operations and the guidance in ASC 606, including identifying the transaction price, when performance obligations are satisfied, and collectability is reasonably assured being the completion and addition of a block to a blockchain and the award of a unit of digital currency to the Company. In the event authoritative guidance is enacted by the FASB, the Company may be required to change its policies which could result in a change in the Company’s financial statements. Income Taxes The Company adopted the provisions of ASC 740-10, Accounting for Uncertain Income Tax Positions. The Company adopted ASC 740-10, Definition of Settlement in FASB Interpretation No. 48, 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. 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. Recently Issued Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) There were no new accounting pronouncements issued or proposed by the FASB during the nine months ended March 31, 2019 and through the date of filing this report which the Company believes will have a material impact on its financial statements. 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
	Mar. 31, 2019
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 $483,836 in the nine months ended March 31, 2019. As of March 31, 2019, the Company had an accumulated deficit of $13,187,533. 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.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
NOTE 4 - PROPERTY AND EQUIPMENT	Property and equipment consisted of the following at: March 31, 2019 June 30, 2018 Cryptocurrency mining equipment $ 1,483,194 $ 573,806 Furniture and equipment 16,366 14,427 Leasehold improvements 143,440 102,932 Total 1,643,000 691,165 Less accumulated depreciation and amortization (441,972 ) (58,060 ) Net $ 1,201,028 $ 633,105 Depreciation and amortization expense, included in cost of revenues, for the three months ended March 31, 2019 and 2018 was $136,917 and $18,509, respectively. Depreciation and amortization expense, included in cost of revenues, for the nine months ended March 31, 2019 and 2018 was $383,912 and $27,211, respectively.

ASSET PURCHASE AGREEMENT

ASSET PURCHASE AGREEMENT	9 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
NOTE 5 - ASSET PURCHASE AGREEMENT	On August 2, 2018, the Company entered into an Asset Purchase Agreement with Secure Hosting LLC, a Florida limited liability, for the purchase of 182 Ethereum mining machines. As consideration for the purchase of the machines, the Company issued 38,018 restricted shares of its Series B convertible preferred stock, valued on an “as converted to common” basis at an aggregate of $3,003,422, based on the market value of the Company’s common stock on the date of the transaction. Of the 182 machines purchased, 152 were placed into operations, and 30 units deemed to be under-performing will be utilized by the Company as repair parts or sold as repair parts. The Company performed a lower of cost or market impairment analysis on the machines purchased, including writing off the purchase price allocated to the defective machines, and recorded an impairment expense of $2,097,930, which amount is included in operating expenses for the nine months ended March 31, 2019. The Agreement contains customary representations and warranties and covenants as of the Closing Date, including, without limitation, that the Equipment is (i) in good condition, (ii) free of all liens, (iii) not subject to any intellectual property rights other than software used in the Equipment and (iv) covered by certain manufacturer warranties. Because a portion of the machines were defective, certain shares of the Series B preferred stock issued in the transaction were subsequently returned to the Company and cancelled.

DIGIMINE ACQUISITION

DIGIMINE ACQUISITION	9 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
NOTE 6 - DIGIMINE ACQUISITION	In April 2018, the Company acquired the digital currency mining operations of digiMine LLC (“digiMine”) through two Asset Purchase Agreements (the “digiMine Acquisition”) in a transaction recorded as a business combination. On April 16, 2018, the Company entered into an Asset Purchase Agreement with digiMine for the purchase of digiMine’s digital currency mining assets located in Marlboro, New Jersey, the principal assets consisting of: 150 cryptocurrency mining machines; all right, title and interest in, the lease and leasehold improvements for the premises on which digiMine’s business operates; all books and records pertaining to ownership of digiMine’s business as applicable; and restricted cash of $175,000. The Company issued 16,666 shares of its Series B preferred stock to digiMine. The Company also entered into a separate Security and Pledge Agreement, dated as of April 13, 2018, securing its obligations to digiMine under the Asset Purchase Agreement. digiMine has the right (the “Put-Back Right”), at any time commencing April 1, 2019, to require that the Company redeem for cash any of Seller’s 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. On April 30, 2018, the Company entered into a second Asset Purchase Agreement with digiMine for the purchase of digiMine’s digital currency mining assets located in Marlboro, New Jersey, the principal assets consisting of: 97 cryptocurrency mining machines and computer workstation; digital currency portfolio with an estimated value of $15,487; all right, title and interest in, the lease and leasehold improvements for the premises on which digiMine’s business operates; all books and records pertaining to ownership of digiMine’s business as applicable; and restricted cash of $200,000. The Company issued 20,000 shares of its Series B preferred stock to digiMine. The Company also entered into a separate Security and Pledge Agreement, dated as of April 30, 2018, securing its obligations to digiMine under the Agreement. digiMine has the right (the “Put-Back Right”), at any time commencing May 1, 2019, to require that the Company redeem for cash any of Seller’s 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. The Company has identified the Put-Back Rights associated with the two Asset Purchase Agreements as derivatives. The Company engaged an independent valuation firm to estimate the fair value of the Series B preferred stock issued in the two Asset Purchase Agreements, to estimate the value of the derivative liabilities associated with the Put-Back Rights, and allocate the total consideration paid to the assets acquired. The valuation firm developed multinomial lattice models that valued the derivative liability based on a probability weighted discounted cash flow model using future projections of the various potential outcomes. The total consideration paid in the Acquisition is summarized as follows: Value of 36,667 total Series B preferred shares $ 1,163,806 Derivative liabilities associated with Put-Back Rights 3,729,109 Total consideration paid $ 4,892,915 The total consideration paid was allocated to the fair value of the assets acquired as follows: Restricted cash $ 375,000 Property and equipment 350,349 Digital currencies 14,056 Goodwill 4,153,510 Total consideration allocated $ 4,892,915 No liabilities of digiMine were assumed by the Company in the Acquisition. The excess of consideration paid over fair value of assets acquired was recorded as goodwill. The Company performed an impairment analysis on the goodwill at June 30, 2018 and recorded an impairment expense of $4,153,510, which amount is included in operating expenses for the year ended June 30, 2018. The total cash acquired of $375,000 was restricted to fund digital mining operations. As of March 31, 2019, the restricted cash had been fully utilized in digital mining operations.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
NOTE 7 - RELATED PARTY TRANSACTIONS	We have one executive officer, Steve Rubakh, who is currently our only full-time employee and sole member of our Board of Directors. Mr. Rubakh is paid an annual salary established by the Board of Directors and is issued shares of Series B Preferred Stock for additional compensation. The number of shares issued, generally on a quarterly basis, is at the discretion of the Board of Directors. On March 6, 2019, the Board of Directors of the Company set the annual compensation for Steve Rubakh, effective April 1, 2019, to include annual salary of $150,000 per year and the issuance on a quarterly basis of 50,000 shares of Series B preferred stock. On July 1, 2018, the Company issued to Mr. Rubakh 5,000 shares of Series B convertible preferred stock valued on an “as converted to common” basis at $417,000. On January 24, 2019, the Company issued to Mr. Rubakh a total of 10,000 shares of convertible preferred stock valued on an “as converted to common” basis at $160,000. On March 2, 2019, the Company issued to Mr. Rubakh 5,000 shares of Series B convertible preferred stock valued on an “as converted to common” basis at $92,000. The total stock-based compensation – related party of $669,000 is included in general and administrative expenses for the nine months ended March 31, 2019. On August 1, 2017, the Company issued to Mr. Rubakh 30,000 shares of Series B convertible preferred stock valued on an “as converted to common” basis at $9,000. On November 1, 2017, the Company issued to Mr. Rubakh 40,000 shares of Series B convertible preferred stock valued on an “as converted to common” basis at $400,000. The total stock-based compensation – related party of $409,000 is included in general and administrative expenses for the nine months ended March 31, 2019. On August 31, 2017, Steve Rubakh converted accrued compensation of $15,625 into 347,222 common shares of the Company. Amounts due to related party, including accrued salary to Mr. Rubakh, totaled $74,262 and $20,974 as of March 31, 2019 and June 30, 2018, respectively.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	9 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
NOTE 8 - CONVERTIBLE NOTES PAYABLE	Convertible notes payable, all classified as current, consist of the following at March 31, 2019: Debt Principal Discount Net Geneva Roth Remark Holdings, Inc. #1 $ 38,000 $ 6,872 $ 31,128 BHP Capital NY, Inc. 52,000 22,972 29,028 Armada Investment Fund, LLC 52,000 22,971 29,029 Geneva Roth Remark Holdings, Inc. #2 43,000 16,351 26,649 Geneva Roth Remark Holdings, Inc. #3 78,000 32,581 45,419 Total $ 263,000 $ 101,747 $ 161,253 On September 17, 2018, the Company entered into a convertible promissory note with Geneva Roth Remark Holdings, Inc. (“Geneva”) in the principal amount of $128,000. The note matures on September 26, 2019 and bears interest at 10%. A debt discount of $49,169 was recorded, including a derivative liability of $46,169. Geneva has the right beginning on the date that is 170 days following the date of the note to convert principal and accrued interest into shares of the Company’s common stock. The conversion price is 70% of the average of the three lowest trading prices of the Company’s common stock during the ten trading days ending on the latest complete trading day prior to the date of conversion. As of March 31, 2019, $90,000 principal had been converted into a total of $919,336 shares of common stock, resulting in a principal balance of $38,000. As of March 31, 2019, $42,297 of the debt discount had been amortized and there was accrued interest payable of $6,645. The Company recorded a derivative liability of $16,003 as of March 31, 2019. On September 26, 2018, the Company entered into a convertible promissory note with BHP Capital NY, Inc. (“BHP”) in the principal amount of $52,000, with an original issue discount of $2,000. The note matures on September 17, 2019 and bears interest at 8%. BHP was issued 75,000 shares of the Company’s common stock valued at $26,625 as a fee. A debt discount of $46,840 was recorded, including a derivative liability of $17,687. BHP has the right beginning on the date that is 31 days following the date of the note to convert principal and accrued interest into shares of the Company’s common stock. The conversion price is 70% of the average of the three lowest trading prices of the Company’s common stock during the ten trading days ending on the latest complete trading day prior to the date of conversion. As of March 31, 2019, $23,868 of the debt discount had been amortized and there was accrued interest payable of $2,120. The Company recorded a derivative liability of $19,464 as of March 31, 2019. On September 26, 2018, the Company entered into a convertible promissory note with Armada Investment Fund, LLC (“Armada”) in the principal amount of $52,000, with an original issue discount of $2,000. The note matures on September 17, 2019 and bears interest at 8%. Armada was issued 75,000 shares of the Company’s common stock valued at $26,625 as a fee. A debt discount of $46,840 was recorded, including a derivative liability of $17,687. Armada has the right beginning on the date that is 31 days following the date of the note to convert principal and accrued interest into shares of the Company’s common stock. The conversion price is 70% of the average of the three lowest trading prices of the Company’s common stock during the ten trading days ending on the latest complete trading day prior to the date of conversion. As of March 31, 2019, $23,868 of the debt discount had been amortized and there was accrued interest payable of $2,120. The Company recorded a derivative liability of $19,463 as of March 31, 2019. On February 6, 2019, the Company entered into a second convertible promissory note with Geneva in the principal amount of $43,000. The note matures on February 6, 2020 and bears interest at 10%. A debt discount of $19,128 was recorded, including a derivative liability of $16,128. Geneva has the right beginning on the date that is 170 days following the date of the note to convert principal and accrued interest into shares of the Company’s common stock. The conversion price is 70% of the average of the three lowest trading prices of the Company’s common stock during the ten trading days ending on the latest complete trading day prior to the date of conversion. As of March 31, 2019, $2,777 of the debt discount had been amortized and there was accrued interest payable of $624. The Company recorded a derivative liability of $16,105 as of March 31, 2019. On March 21, 2019, the Company entered into a second convertible promissory note with Geneva in the principal amount of $78,000. The note matures on March 21, 2020 and bears interest at 10%. A debt discount of $33,496 was recorded, including a derivative liability of $30,496. Geneva has the right beginning on the date that is 170 days following the date of the note to convert principal and accrued interest into shares of the Company’s common stock. The conversion price is 70% of the average of the three lowest trading prices of the Company’s common stock during the ten trading days ending on the latest complete trading day prior to the date of conversion. As of March 31, 2019, $915 of the debt discount had been amortized and there was accrued interest payable of $214. The Company recorded a derivative liability of $29,254 as of March 31, 2019.

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	9 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
NOTE 9 - STOCKHOLDERS’ DEFICIT	Preferred Stock Series A Preferred Stock In March 2015, the Company filed with the State of Nevada a Certificate of Designation establishing the designations, preferences, limitations and relative rights of 1,000,000 shares of the Company's Series A preferred stock ("Series A Preferred Stock"). Holders of the Series A Preferred Stock have 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 1,000,000 shares of Series A Preferred Stock authorized, with 500,000 shares issued and outstanding as of March 31, 2019 and June 30, 2018, which were issued in March 2015 to members of the Company’s Board of Directors in consideration for services. Series B Preferred Stock On December 21, 2015, the Company filed a Certificate of Designation for a 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. The Company has 500,000 shares of Series B Preferred Stock authorized, with 332,666 and 309,166 shares issued and outstanding as of March 31, 2019 and June 30, 2018, respectively. 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 July 1, 2018, the Company issued to Mr. Rubakh 5,000 shares of Series B convertible preferred stock valued on an “as converted to common” basis at $417,000. On January 24, 2019, the Company issued to Mr. Rubakh a total of 10,000 shares of convertible preferred stock valued on an “as converted to common” basis at $160,000. On March 2, 2019, the Company issued to Mr. Rubakh 5,000 shares of Series B convertible preferred stock valued on an “as converted to common” basis at $92,000. The total stock-based compensation – related party of $669,000 is included in general and administrative expenses for the nine months ended March 31, 2019. In March 2019, a total of 35,018 shares of Series B preferred stock were converted into 3,501,800 shares of common stock. On August 1, 2017, the Company issued to Mr. Rubakh 30,000 shares of Series B convertible preferred stock valued on an “as converted to common” basis at $9,000. On November 1, 2017, the Company issued to Mr. Rubakh 40,000 shares of Series B convertible preferred stock valued on an “as converted to common” basis at $400,000. The total stock-based compensation – related party of $409,000 is included in general and administrative expenses for the nine months ended March 31, 2019. As discussed in Note 5, on August 2, 2018, the Company entered into an Asset Purchase Agreement for the purchase of 182 cryptocurrency mining machines. As consideration for the purchase of the machines, the Company issued 38,018 shares of its Series B convertible preferred stock, valued on an “as converted to common” basis at an aggregate of $3,003,422. In December 2018, a total of 1,800 shares of Series B preferred stock originally issued pursuant to the Asset Purchase Agreement were returned to the Company and cancelled. In February 2019, an additional 1,200 shares of Series B preferred stock originally issued pursuant to the Asset Purchase Agreement were returned to the Company and cancelled. 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. Of the shares, 12,500 shares were issued for cash of $125,000 and a stock subscription payable of $35,000 was recorded for the other 3,500 shares. On January 9, 2019, the 3,500 shares of Series B preferred stock were issued for stock subscriptions payable of $35,000. Common Stock On January 25, 2019, the Board of Directors of the Company approved a resolution to increase the number of authorized common shares to 250,000,000 shares and the number of authorized preferred shares to 20,000,000 shares. The Company had 14,935,239 and 8,964,103 shares issued and outstanding as of March 31, 2019 and June 30, 2018, respectively. During the nine months ended March 31, 2019, the Company issued a total of 5,971,136 shares of its common stock. A total of 200,000 shares of common stock, valued at $80,160, based on the closing market price of stock on the date of grant, were issued to a consultant in August and October 2018. On September 26, 2018, a total of 150,000 shares of common stock valued at $53,250, based on the closing market price of stock on the date of grant, were issued to two lenders as loan fees. See Note 8. A total of 1,200,000 shares of common stock, valued at $1,891, were issued to a lender in the cashless exercise of warrants in August 2018 and January 2019. In March 2019, a total of 3,501,800 shares of common stock, valued at $125,434, were issued in the conversion of 35,018 shares of Series B preferred stock. No gain or loss was recorded as the conversions were completed within the terms of the Series B preferred stock. In March 2019, a total of 919,336 shares of common stock were issued in the conversion of notes payable principal of $90,000, resulting in the extinguishment of derivative liabilities totaling $35,434. No gain or loss was recorded as the conversions were completed within the terms of the debt agreements. During the nine months ended March 31, 2018, the Company issued a total of 3,751,540 shares of its common stock. A total of 2,752,883 shares of the Company’s common stock, valued at $193,161, were issued in conversion of $52,818 note principal, $4,072 accrued interest payable, $103,412 in derivative liabilities, $2,950 in fees and $29,909 in penalties. On July 6, 2017, 188,240 shares of common stock were issued to a lender in the cashless exercise of warrants recorded at par value of $188. On August 31, 2017, 347,222 shares of common stock valued at $15,625 were issued to Steve Rubakh for accrued compensation. On September 30, 2017, the Company increased the number of outstanding common shares by 115 shares due to rounding of shares in the reverse stock split. In January 2018, 462,900 shares of common stock were issued to an institutional investor for cash of $720,000. In September 2017, common shares outstanding were increased by 115 shares due to reverse split rounding.

WARRANTS

WARRANTS	9 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
NOTE 10 - 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. The Company has also granted warrants to officers and directors. Certain of the warrants have been subsequently surrendered to the Company and cancelled. Warrant activity for the nine months ended March 31, 2019 is as follows: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term(Years) Aggregate Intrinsic Value Outstanding at June 30, 2018 348,375 $ 2.20 2.55 $ - Granted - $ - Exercised (47,476 ) $ 2.16 Forfeited or expired - $ - Outstanding and exercisable at March 31, 2019 300,899 $ 2.20 1.80 $ - Because the number of common shares to be issued under convertible notes payable is indeterminate, the Company concluded that the equity environment was tainted as of March 31, 2019. Therefore, all warrants issued prior to that date were included in the Company’s calculations of derivative liabilities.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
NOTE 11 - 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. Operating Leases During the year ended June 30, 2018, the Company consolidated its cryptocurrency mining operations in two locations, Huntingdon Valley, Pennsylvania and Marlboro, New Jersey, where facilities are leased under operating leases. The lease for the Pennsylvania location is on a month-to-month basis at $850 per month. The lease for the New Jersey location was effective April 1, 2018 for a period of one year at a monthly rental of $6,986, with an automatic one-year renewal period with a 5% increase in the monthly rent. We have negotiated reductions in the monthly rental at the New Jersey location for certain months in fiscal year 2019.

RESTATEMENT

RESTATEMENT	9 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
NOTE 12 - RESTATEMENT	The Company has restated its financial statements as of March 31, 2018 and for the three months and nine months then ended to correct reporting of derivative liabilities associated with its convertible notes payable and warrants, stock-based compensation, gain on sale of investments and other miscellaneous corrections. The following adjustments were made to the March 31, 2018 Restated Balance Sheet: Integrated Ventures, Inc. Condensed Balance Sheet As Originally Reported on March 31, 2018 Adjustments As Restated March 31, 2018 ASSETS Current assets: Cash $ 151,951 $ - $ 151,951 Digital currencies 2 (2 ) (a) - Prepaid expenses and other current assets 17,083 (5,083 ) (d)(e) 12,000 Inventories 556,050 - 556,050 Equipment deposits 46,417 - 46,417 Marketable securities 1,720 - 1,720 Total current assets 773,223 (5,085 ) 768,138 Non-current assets: Property and equipment, net 362,715 (9,782 ) (c) 352,933 Digital currencies - 2 (a) 2 Deposits 3,200 - 3,200 Total assets $ 1,139,138 $ (14,865 ) $ 1,124,273 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Current liabilities: Accounts payable $ 21,258 $ 1,369 (e) $ 22,627 Accrued expenses 29,349 13,214 (b) 42,563 Deferred revenue 2,524 - 2,524 Due to related party 826 (826 ) (b) - Note payable 125,000 - 125,000 Total current liabilities 178,957 13,757 192,714 Total liabilities 178,957 13,757 192,714 Commitments and contingencies Stockholders’ equity (deficit): Series A preferred stock, $0.001 par value, (1,000,000 shares authorized, 500,000 shares issued and outstanding) 500 - 500 Series B preferred stock, $0.001 par value, (500,000 shares authorized, 232,500 shares issued and outstanding) 233 - 233 Common stock, $0.001 par value, (40,000,000 shares authorized, 8,964,103 shares issued and outstanding) 8,964 - 8,964 Additional paid-in capital 6,302,013 1,424,602 (d)(f) 7,726,615 Stock subscription payable 35,000 - 35,000 Accumulated deficit (5,386,529 ) (1,453,224 ) (b)(c)(d)(e) (6,839,753 ) Total stockholders’ equity (deficit) 960,181 (28,622 ) 931,559 Total liabilities and stockholders’ equity (deficit) $ 1,139,138 $ (14,865 ) $ 1,124,273 The following adjustments were made to the Restated Statement of Operations for the three months ended March 31, 2018: Integrated Ventures, Inc. Condensed Statement of Operations As Originally Reported for the Three Months Ended March 31, 2018 Adjustments As Restated for the Three Months Ended March 31, 2018 Revenues: Cryptocurrency mining $ 77,500 $ - $ 77,500 Sales of cryptocurrency mining equipment 60,046 - 60,046 Total revenues 137,546 - 137,546 Cost of revenues 91,734 6,343 (c) 98,077 Gross margin 45,812 (6,343 ) 39,469 Operating expenses: General and administrative 102,017 6,225 (e) 108,242 Total operating expenses 102,017 6,225 108,242 Loss from operations (56,205 ) (12,568 ) (68,773 ) Other income (expense): Interest and other income 3 - 3 Interest expense (9,913 ) (5,101 ) (b)(d) (15,014 ) Realized loss on sale of investments (32,198 ) (40 ) (f) (32,238 ) Change in fair value of derivative liabilities 1,223 63,405 (d) 64,628 Total other income (expense) (40,885 ) 58,264 17,379 Loss before income taxes (97,090 ) 45,696 (51,394 ) Provision for income taxes - - - Net loss $ (97,090 ) $ 45,696 $ (51,394 ) Net loss per common share – basic and diluted $ (0.01 ) $ - (g) $ (0.01 ) Weighted average number of common shares outstanding – basic and diluted 8,858,733 - 8,858,733 The following adjustments were made to the Restated Statement of Operations for the nine months ended March 31, 2018: Integrated Ventures, Inc. Condensed Statement of Operations As Originally Reported for the Nine Months Ended March 31, 2018 Adjustments As Restated for the Nine Months Ended March 31, 2018 Revenues: Cryptocurrency mining $ 136,998 $ - $ 136,998 Sales of cryptocurrency mining equipment 105,636 - 105,636 Total revenues 242,634 - 242,634 Cost of revenues 138,552 9,781 (c) 148,333 Gross margin 104,082 (9,781 ) 94,301 Operating expenses: General and administrative 736,141 31,687 (e) 767,828 Total operating expenses 736,141 31,687 767,828 Loss from operations (632,059 ) (41,468 ) (673,527 ) Other income (expense): Interest and other income 1,405 - 1,405 Interest expense (130,232 ) (28,489 ) (b)(d) (158,721 ) Realized gain on sale of investments 331,060 (78,758 ) (f) 252,302 Gain (loss) on extinguishment of debt (268,476 ) 276,410 (d) 7,934 Change in fair value of derivative liabilities 202,420 (554,080 ) (d) (351,660 ) Loss on settlement of warrants (63,765 ) 38,765 (d) (25,000 ) Total other income (expense) 72,412 (346,152 ) (273,740 ) Loss before income taxes (559,647 ) (387,620 ) (947,267 ) Provision for income taxes - - - Net loss $ (559,647 ) $ (387,620 ) $ (947,267 ) Net loss per common share – basic and diluted $ (0.07 ) $ (0.05 ) (g) $ (0.12 ) Weighted average number of common shares outstanding – basic and diluted 8,088,209 - 8,088,209 Integrated Ventures, Inc. Statement of Cash Flows As Originally Reported for the Nine Months Ended March 31, 2018 Adjustments As Restated for the Nine Months Ended March 31, 2018 Cash flows from operating activities: Net loss $ (559,647 ) $ (387,620 ) (b)(c)(d)(e)(f) $ (947,267 ) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation expense 17,429 9,782 (c) 27,211 Stock-based compensation – related party 409,000 - 409,000 Amortization of debt discount 87,232 28,490 (d) 115,722 Amortization of original issue discount 1,347 - 1,347 Change in fair value of derivative liabilities (202,420 ) 554,080 (d) 351,660 (Gain) loss on extinguishment of debt 268,476 (276,410 ) (d) (7,934 ) Financing fees related to notes payable 32,858 - 32,858 Realized gain on sale of investments (331,020 ) 78,718 (f) (252,302 ) Loss on settlement of warrants 63,765 (38,765 ) (d) 25,000 Changes in assets and liabilities: Digital currencies (145,663 ) - (145,663 ) Accounts receivable 15,000 - 15,000 Prepaid expenses and other current assets (9,583 ) 5,083 (4,500 ) Inventories (556,050 ) - (556,050 ) Equipment deposits (46,417 ) - (46,417 ) Accrued interest receivable – related party (98 ) - (98 ) Deposits (2,500 ) - (2,500 ) Accounts payable (2,900 ) 1,369 (e) (1,531 ) Accrued expenses (825 ) 28,567 (b) 27,742 Deferred revenue 2,524 - 2,524 Due to related party (19,390 ) (3,294 ) (b) (22,684 ) Net cash used in operating activities (978,882 ) - (978,882 ) Cash flows from investing activities: Net proceeds from the sale of investments 674,817 - 674,817 Purchase of investments (9,651 ) - (9,651 ) Increase in notes receivable – related party (49,880 ) - (49,880 ) Purchase of property and equipment (380,144 ) - (380,144 ) Net cash provided by investing activities 235,142 - 235,142 Cash flows from financing activities: Proceeds from sale of common stock 720,000 720,000 Proceeds from sale of preferred stock 125,000 - 125,000 Proceeds from stock subscriptions payable 35,000 - 35,000 Net cash provided by financing activities 880,000 - 880,000 Net increase in cash 136,260 - 136,260 Cash, beginning of period 15,691 - 15,691 Cash, end of period $ 151,951 $ - $ 151,951 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 $ (229,972 ) (d) $ 193,161 Common shares issued for due to related party 15,625 - 15,625 Common shares issued for cashless exercise of warrants 188 - 188 Debt discount for derivative liability 47,617 25,000 72,617 Accrued interest added to convertible notes payable 1,116 - 1,116 Settlement of derivative liabilities - 431,056 (d) 431,056 Marketable securities for conversion of notes receivable 66,850 - 66,850 Marketable securities exchanged for note payable (37,074 ) 37,074 (d) - Marketable securities exchanged for accrued expenses (1,370 ) 1,370 (d) - Marketable securities exchanged for derivative liabilities (78,718 ) 78,718 (d) - Marketable securities exchanged for accounts receivable (15,000 ) 15,000 (d) - Note payable issued in settlement of warrants 25,000 (25,000 ) (d) - Derivative liabilities extinguished in settlement of warrants 67,064 (67,064 ) (d) - _________________ (a) Reclassified digital currencies from current to long-term asset. (b) Accrued officer compensation was reclassified from accrued expenses to due to related party and subsequently reduced. Accrued interest payable was increased. (c) Reduced useful life for depreciation from 5 years to 3 years. (d) The Company engaged an outside consultant to revise derivative liabilities associated with convertible notes payable and to add derivative liabilities associated with warrants. The calculations were made for each issuance of new debt and warrants and for each conversion, exchange or exercise of debt and warrants. As a result, total derivative liabilities increased, and modifications were made to the calculation of debt discount, interest expense for the amortization of debt discount, and change in fair value of derivative liabilities. In addition, convertible notes payable, net of discounts, increased, interest expense increased, and change in fair value of derivative liabilities decreased. Additionally, no loss on extinguishment of debt for note conversions was recorded, resulting in a decrease in the loss and an increase in additional paid-in capital. (e) Total general and administrative expenses decreased as a result of corrections to certain operating expenses. Accounts payable increased. (f) Adjusted realized gain on sale of investments, including recording gain on sale of related party investment to capital. (g) As a result of the adjustments discussed above, net loss and net loss per share increased.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
NOTE 13 - SUBSEQUENT EVENTS	Management has evaluated subsequent events according to the requirements of ASC TOPIC 855, and has reported the following: Conversion of Series B Preferred Shares Subsequent to March 31, 2019, holders of a total of 56,666 shares of Series B preferred stock converted the shares into a total of 5,666,600 shares of common stock. Issuances of Common Shares Effective April 7, 2019, the Company issued a consultant 20,000 shares of common stock valued at $2,892. On April 2, 2019 and April 4, 2019, a lender converted a total $38,000 debt principal and $6,400 accrued interest payable into a total of 679,938 shares of common stock. On April 18, 2019, a holder exercised 9,346 warrant shares into 700,000 shares of common stock in a cashless warrant exercise. The warrant holder also exercised 11,834 warrant shares into 1,000,000 shares of common stock in a cashless warrant exercise on May 13, 2019. On May 13, 2019, a lender converted $12,500 debt principal and $4,176 accrued interest payable into 310,557 shares of common stock. On May 13, 2019, a lender converted $39,000 debt principal into 736,637 shares of common stock.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Mar. 31, 2019
Summary Of Significant Accounting Policies
Restatement	The Company is restating its condensed financial statements for the three months and nine months ended March 31, 2019 to correct reporting of derivative liabilities associated with its convertible notes payable and warrants, stock-based compensation, gain on sale of investments and other miscellaneous corrections.
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 consist of Bitcoin, Litecoin and Ethereum, generally received for the Company’s own account as compensation for cryptocurrency mining services. Given that there is limited precedent regarding the classification and measurement of cryptocurrencies under current Generally Accepted Accounting Principles (“GAAP”), the Company has determined to account for these digital currencies as indefinite-lived intangible assets in accordance with Accounting Standards Update ("ASU") No. 350, Intangibles – Goodwill and Other
Inventories	Inventories at March 31, 2019 and June 30, 2018 consist of cryptocurrency mining units held for sale or deployment in mining operations, 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.
Property and Equipment	Property and equipment, consisting primarily of computer and other cryptocurrency mining equipment (transaction verification servers) and leasehold improvements, is stated at the lower of cost or estimated realizable value and is depreciated when placed into service using the straight-line method over estimated useful lives. The Company operates in an emerging industry for which limited data is available to make estimates of the useful economic lives of specialized equipment. Management has assessed the basis of depreciation of these assets and believes they should be depreciated over a three-year period due to technological obsolescence reflecting rapid development of hardware that has faster processing capacity and other factors. Additionally, during the nine months ended March 31, 2019, the Company wrote down cryptocurrency mining equipment by $2,097,930 to estimated net realizable value. 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. Management has determined that the three-year diminishing value best reflects the current expected useful life of transaction verification servers. This assessment takes into consideration the availability of historical data and management’s expectations regarding the direction of the industry including potential changes in technology. Management will review this estimate annually and will revise such estimates as and when data becomes available. To the extent that any of the assumptions underlying management’s estimate of useful life of its transaction verification servers are subject to revision in a future reporting period, either as a result of changes in circumstances or through the availability of greater quantities of data, then the estimated useful life could change and have a prospective impact on depreciation expense and the carrying amounts of these assets.
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. Where the number of warrants or common shares to be issued under these agreements is indeterminate, the Company has concluded that the equity environment is tainted, and all additional warrants and convertible debt are included in the value of the derivatives. We estimate the fair value of the derivatives associated with our convertible notes payable, warrants and put-back rights associated with two asset purchase agreements using, as applicable, either the Black-Scholes pricing model or 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 management’s judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material.
Impairment of Long-Lived Assets	All assets, including intangible assets subject to amortization, are reviewed for impairment when changes in circumstances indicate that the carrying amount of the asset may not be recoverable in accordance with ASC 350 and ASC 360. If the carrying amount of the asset exceeds the expected undiscounted cash flows of the asset, an impairment charge is recognized equal to the amount by which the carrying amount exceeds fair value or net realizable value. The testing of these intangibles under established guidelines for impairment requires significant use of judgment and assumptions. Changes in forecasted operations and other assumptions could materially affect the estimated fair values. Changes in business conditions could potentially require adjustments to these asset valuations. Total impairment expense, consisting of write downs for cryptocurrency mining equipment totaled $2,097,930 for the nine months ended March 31, 2019.
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, 2019 and June 30, 2018, the amounts reported for cash, prepaid expenses and other current assets, accounts payable, accrued expenses 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. At March 31, 2019, we had no financial instrument assets measured at fair value. Our marketable securities as of June 30, 2018 are measured at fair value on a recurring basis and estimated as follows: Total Level 1 Level 2 Level 3 Marketable securities $ 1,700 $ 1,700 $ - $ - Total assets measured at fair value $ 1,700 $ 1,700 $ - $ - 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, 2019: Derivative liabilities $ 1,009,548 $ - $ - $ 1,009,548 Total liabilities measured at fair value $ 1,009,548 $ - $ - $ 1,009,548 June 30, 2018: Derivative liabilities $ 2,886,965 $ - $ - $ 2,886,965 Total liabilities measured at fair value $ 2,886,965 $ - $ - $ 2,886,965 During the nine months ended March 31, 2019, the Company had the following activity in its derivative liabilities: Convertible Notes Payable Warrants Put Back Rights Total Derivative liabilities at June 30, 2018 $ - $ - $ 2,886,965 $ 2,886,965 Addition to liabilities for new debt/warrants 128,167 - - 128,167 Decrease in liabilities for debt conversions (35,434 ) - - (35,434 ) Decrease in liabilities for warrant exercises - (1,891 ) - (1,891 ) Change in fair value 7,556 25,127 (2,000,942 ) (1,968,259 ) Derivative liabilities at March 31, 2019 $ 100,289 $ 23,236 $ 886,023 $ 1,009,548
Stock-Based Compensation	The Company accounts for all equity-based payments in accordance with ASC Topic 718, Compensation – Stock Compensation. The Company accounts for non-employee share-based awards based upon ASC 505-50, Equity-Based Payments to Non-Employees.
Revenue Recognition	Effective July 1, 2018, we adopted ASC 606, Revenue from Contracts with Customers, Our revenues currently consist of cryptocurrency mining revenues and revenues from the sale of cryptocurrency mining equipment recognized in accordance with ASC 606 as discussed above. Amounts collected from customers prior to shipment of products are recorded as deferred revenue. The Company earns its cryptocurrency mining revenues by providing transaction verification services within the digital currency networks of crypto-currencies, such as Bitcoin, Litecoin and Ethereum. The Company satisfies its performance obligation at the point in time that the Company is awarded a unit of digital currency through its participation in the applicable network and network participants benefit from the Company’s verification service. In consideration for these services, the Company receives digital currencies, which are recorded as revenue using the closing U.S. dollar price of the related cryptocurrency on the date of receipt. Expenses associated with running the cryptocurrency mining operations, such as equipment depreciation, rent, operating supplies, rent, utilities and monitoring services are recorded as cost of revenues. There is currently no specific definitive guidance in GAAP or alternative accounting frameworks for the accounting for the production and mining of digital currencies and management has exercised significant judgment in determining appropriate accounting treatment for the recognition of revenue for mining of digital currencies. Management has examined various factors surrounding the substance of the Company’s operations and the guidance in ASC 606, including identifying the transaction price, when performance obligations are satisfied, and collectability is reasonably assured being the completion and addition of a block to a blockchain and the award of a unit of digital currency to the Company. In the event authoritative guidance is enacted by the FASB, the Company may be required to change its policies which could result in a change in the Company’s financial statements.
Income Taxes	The Company adopted the provisions of ASC 740-10, Accounting for Uncertain Income Tax Positions. The Company adopted ASC 740-10, Definition of Settlement in FASB Interpretation No. 48,
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. 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.
Recently Issued Accounting Pronouncements	In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) There were no new accounting pronouncements issued or proposed by the FASB during the nine months ended March 31, 2019 and through the date of filing this report which the Company believes will have a material impact on its financial statements.
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 ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Mar. 31, 2019
Organization And Summary Of Significant Accounting Policies Tables Abstract
Fair value of marketable securities	Total Level 1 Level 2 Level 3 Marketable securities $ 1,700 $ 1,700 $ - $ - Total assets measured at fair value $ 1,700 $ 1,700 $ - $ -
Fair value of derivative liabilities	Total Level 1 Level 2 Level 3 March 31, 2019: Derivative liabilities $ 1,009,548 $ - $ - $ 1,009,548 Total liabilities measured at fair value $ 1,009,548 $ - $ - $ 1,009,548 June 30, 2018: Derivative liabilities $ 2,886,965 $ - $ - $ 2,886,965 Total liabilities measured at fair value $ 2,886,965 $ - $ - $ 2,886,965
Derivative liability	Convertible Notes Payable Warrants Put Back Rights Total Derivative liabilities at June 30, 2018 $ - $ - $ 2,886,965 $ 2,886,965 Addition to liabilities for new debt/warrants 128,167 - - 128,167 Decrease in liabilities for debt conversions (35,434 ) - - (35,434 ) Decrease in liabilities for warrant exercises - (1,891 ) - (1,891 ) Change in fair value 7,556 25,127 (2,000,942 ) (1,968,259 ) Derivative liabilities at March 31, 2019 $ 100,289 $ 23,236 $ 886,023 $ 1,009,548

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Mar. 31, 2019
Property And Equipment
Property and equipment	March 31, 2019 June 30, 2018 Cryptocurrency mining equipment $ 1,483,194 $ 573,806 Furniture and equipment 16,366 14,427 Leasehold improvements 143,440 102,932 Total 1,643,000 691,165 Less accumulated depreciation and amortization (441,972 ) (58,060 ) Net $ 1,201,028 $ 633,105

DIGIMINE ACQUISITION (Tables)

DIGIMINE ACQUISITION (Tables)	9 Months Ended
	Mar. 31, 2019
Digimine Acquisition
Summarized of acquisition	Value of 36,667 total Series B preferred shares $ 1,163,806 Derivative liabilities associated with Put-Back Rights 3,729,109 Total consideration paid $ 4,892,915
Schedule of fair value of the assets acquired	Restricted cash $ 375,000 Property and equipment 350,349 Digital currencies 14,056 Goodwill 4,153,510 Total consideration allocated $ 4,892,915

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	9 Months Ended
	Mar. 31, 2019
Convertible Notes Payable
Schedule of convertible notes payable	Debt Principal Discount Net Geneva Roth Remark Holdings, Inc. #1 $ 38,000 $ 6,872 $ 31,128 BHP Capital NY, Inc. 52,000 22,972 29,028 Armada Investment Fund, LLC 52,000 22,971 29,029 Geneva Roth Remark Holdings, Inc. #2 43,000 16,351 26,649 Geneva Roth Remark Holdings, Inc. #3 78,000 32,581 45,419 Total $ 263,000 $ 101,747 $ 161,253

WARRANTS (Tables)

WARRANTS (Tables)	9 Months Ended
	Mar. 31, 2019
Non Employees [Member]
Schedule of warrant	Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term(Years) Aggregate Intrinsic Value Outstanding at June 30, 2018 348,375 $ 2.20 2.55 $ - Granted - $ - Exercised (47,476 ) $ 2.16 Forfeited or expired - $ - Outstanding and exercisable at March 31, 2019 300,899 $ 2.20 1.80 $ -

RESTATEMENT (Tables)

RESTATEMENT (Tables)	9 Months Ended
	Mar. 31, 2019
Restatement Tables Abstract
Restated Balance Sheet	Integrated Ventures, Inc. Condensed Balance Sheet As Originally Reported on March 31, 2018 Adjustments As Restated March 31, 2018 ASSETS Current assets: Cash $ 151,951 $ - $ 151,951 Digital currencies 2 (2 ) (a) - Prepaid expenses and other current assets 17,083 (5,083 ) (d)(e) 12,000 Inventories 556,050 - 556,050 Equipment deposits 46,417 - 46,417 Marketable securities 1,720 - 1,720 Total current assets 773,223 (5,085 ) 768,138 Non-current assets: Property and equipment, net 362,715 (9,782 ) (c) 352,933 Digital currencies - 2 (a) 2 Deposits 3,200 - 3,200 Total assets $ 1,139,138 $ (14,865 ) $ 1,124,273 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Current liabilities: Accounts payable $ 21,258 $ 1,369 (e) $ 22,627 Accrued expenses 29,349 13,214 (b) 42,563 Deferred revenue 2,524 - 2,524 Due to related party 826 (826 ) (b) - Note payable 125,000 - 125,000 Total current liabilities 178,957 13,757 192,714 Total liabilities 178,957 13,757 192,714 Commitments and contingencies Stockholders’ equity (deficit): Series A preferred stock, $0.001 par value, (1,000,000 shares authorized, 500,000 shares issued and outstanding) 500 - 500 Series B preferred stock, $0.001 par value, (500,000 shares authorized, 232,500 shares issued and outstanding) 233 - 233 Common stock, $0.001 par value, (40,000,000 shares authorized, 8,964,103 shares issued and outstanding) 8,964 - 8,964 Additional paid-in capital 6,302,013 1,424,602 (d)(f) 7,726,615 Stock subscription payable 35,000 - 35,000 Accumulated deficit (5,386,529 ) (1,453,224 ) (b)(c)(d)(e) (6,839,753 ) Total stockholders’ equity (deficit) 960,181 (28,622 ) 931,559 Total liabilities and stockholders’ equity (deficit) $ 1,139,138 $ (14,865 ) $ 1,124,273
Restated Statement of Operations	Integrated Ventures, Inc. Condensed Statement of Operations As Originally Reported for the Three Months Ended March 31, 2018 Adjustments As Restated for the Three Months Ended March 31, 2018 Revenues: Cryptocurrency mining $ 77,500 $ - $ 77,500 Sales of cryptocurrency mining equipment 60,046 - 60,046 Total revenues 137,546 - 137,546 Cost of revenues 91,734 6,343 (c) 98,077 Gross margin 45,812 (6,343 ) 39,469 Operating expenses: General and administrative 102,017 6,225 (e) 108,242 Total operating expenses 102,017 6,225 108,242 Loss from operations (56,205 ) (12,568 ) (68,773 ) Other income (expense): Interest and other income 3 - 3 Interest expense (9,913 ) (5,101 ) (b)(d) (15,014 ) Realized loss on sale of investments (32,198 ) (40 ) (f) (32,238 ) Change in fair value of derivative liabilities 1,223 63,405 (d) 64,628 Total other income (expense) (40,885 ) 58,264 17,379 Loss before income taxes (97,090 ) 45,696 (51,394 ) Provision for income taxes - - - Net loss $ (97,090 ) $ 45,696 $ (51,394 ) Net loss per common share – basic and diluted $ (0.01 ) $ - (g) $ (0.01 ) Weighted average number of common shares outstanding – basic and diluted 8,858,733 - 8,858,733 The following adjustments were made to the Restated Statement of Operations for the nine months ended March 31, 2018: Integrated Ventures, Inc. Condensed Statement of Operations As Originally Reported for the Nine Months Ended March 31, 2018 Adjustments As Restated for the Nine Months Ended March 31, 2018 Revenues: Cryptocurrency mining $ 136,998 $ - $ 136,998 Sales of cryptocurrency mining equipment 105,636 - 105,636 Total revenues 242,634 - 242,634 Cost of revenues 138,552 9,781 (c) 148,333 Gross margin 104,082 (9,781 ) 94,301 Operating expenses: General and administrative 736,141 31,687 (e) 767,828 Total operating expenses 736,141 31,687 767,828 Loss from operations (632,059 ) (41,468 ) (673,527 ) Other income (expense): Interest and other income 1,405 - 1,405 Interest expense (130,232 ) (28,489 ) (b)(d) (158,721 ) Realized gain on sale of investments 331,060 (78,758 ) (f) 252,302 Gain (loss) on extinguishment of debt (268,476 ) 276,410 (d) 7,934 Change in fair value of derivative liabilities 202,420 (554,080 ) (d) (351,660 ) Loss on settlement of warrants (63,765 ) 38,765 (d) (25,000 ) Total other income (expense) 72,412 (346,152 ) (273,740 ) Loss before income taxes (559,647 ) (387,620 ) (947,267 ) Provision for income taxes - - - Net loss $ (559,647 ) $ (387,620 ) $ (947,267 ) Net loss per common share – basic and diluted $ (0.07 ) $ (0.05 ) (g) $ (0.12 ) Weighted average number of common shares outstanding – basic and diluted 8,088,209 - 8,088,209
Restated Statement of Cash Flows	Integrated Ventures, Inc. Statement of Cash Flows As Originally Reported for the Nine Months Ended March 31, 2018 Adjustments As Restated for the Nine Months Ended March 31, 2018 Cash flows from operating activities: Net loss $ (559,647 ) $ (387,620 ) (b)(c)(d)(e)(f) $ (947,267 ) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation expense 17,429 9,782 (c) 27,211 Stock-based compensation – related party 409,000 - 409,000 Amortization of debt discount 87,232 28,490 (d) 115,722 Amortization of original issue discount 1,347 - 1,347 Change in fair value of derivative liabilities (202,420 ) 554,080 (d) 351,660 (Gain) loss on extinguishment of debt 268,476 (276,410 ) (d) (7,934 ) Financing fees related to notes payable 32,858 - 32,858 Realized gain on sale of investments (331,020 ) 78,718 (f) (252,302 ) Loss on settlement of warrants 63,765 (38,765 ) (d) 25,000 Changes in assets and liabilities: Digital currencies (145,663 ) - (145,663 ) Accounts receivable 15,000 - 15,000 Prepaid expenses and other current assets (9,583 ) 5,083 (4,500 ) Inventories (556,050 ) - (556,050 ) Equipment deposits (46,417 ) - (46,417 ) Accrued interest receivable – related party (98 ) - (98 ) Deposits (2,500 ) - (2,500 ) Accounts payable (2,900 ) 1,369 (e) (1,531 ) Accrued expenses (825 ) 28,567 (b) 27,742 Deferred revenue 2,524 - 2,524 Due to related party (19,390 ) (3,294 ) (b) (22,684 ) Net cash used in operating activities (978,882 ) - (978,882 ) Cash flows from investing activities: Net proceeds from the sale of investments 674,817 - 674,817 Purchase of investments (9,651 ) - (9,651 ) Increase in notes receivable – related party (49,880 ) - (49,880 ) Purchase of property and equipment (380,144 ) - (380,144 ) Net cash provided by investing activities 235,142 - 235,142 Cash flows from financing activities: Proceeds from sale of common stock 720,000 720,000 Proceeds from sale of preferred stock 125,000 - 125,000 Proceeds from stock subscriptions payable 35,000 - 35,000 Net cash provided by financing activities 880,000 - 880,000 Net increase in cash 136,260 - 136,260 Cash, beginning of period 15,691 - 15,691 Cash, end of period $ 151,951 $ - $ 151,951 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 $ (229,972 ) (d) $ 193,161 Common shares issued for due to related party 15,625 - 15,625 Common shares issued for cashless exercise of warrants 188 - 188 Debt discount for derivative liability 47,617 25,000 72,617 Accrued interest added to convertible notes payable 1,116 - 1,116 Settlement of derivative liabilities - 431,056 (d) 431,056 Marketable securities for conversion of notes receivable 66,850 - 66,850 Marketable securities exchanged for note payable (37,074 ) 37,074 (d) - Marketable securities exchanged for accrued expenses (1,370 ) 1,370 (d) - Marketable securities exchanged for derivative liabilities (78,718 ) 78,718 (d) - Marketable securities exchanged for accounts receivable (15,000 ) 15,000 (d) - Note payable issued in settlement of warrants 25,000 (25,000 ) (d) - Derivative liabilities extinguished in settlement of warrants 67,064 (67,064 ) (d) -

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative)	9 Months Ended
	Mar. 31, 2019
Organization And Basis Of Presentation
State of Incorporation	Nevada
Date of incorporation	Mar. 22, 2011

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Mar. 31, 2019USD ($)
Marketable securities	$ 1,700
Total assets measured at fair value	1,700
Level 1 [Member]
Marketable securities	1,700
Total assets measured at fair value	1,700
Level 2 [Member]
Marketable securities
Total assets measured at fair value
Level 3 [Member]
Marketable securities
Total assets measured at fair value

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Mar. 31, 2019	Jun. 30, 2018
Derivative liabilities	$ 1,009,548	$ 2,886,965
Total liabilities measured at fair value	1,009,548	2,886,965
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	1,009,548	2,886,965
Total liabilities measured at fair value	$ 1,009,548	$ 2,886,965

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2)	9 Months Ended
	Mar. 31, 2019USD ($)
Derivative liability Beginning	$ 2,886,965
Addition to liabilities for new debt/warrants	128,167
Decrease in liabilities for debt conversions	(35,434)
Decrease in liabilities for warrant exercises	(1,891)
Change in fair value	(1,968,259)
Derivative liability Ending	1,009,548
Warrants [Member]
Derivative liability Beginning
Addition to liabilities for new debt/warrants
Decrease in liabilities for debt conversions
Decrease in liabilities for warrant exercises	(1,891)
Change in fair value	25,127
Derivative liability Ending	23,236
Convertible Notes Payable [Member]
Derivative liability Beginning
Addition to liabilities for new debt/warrants	128,167
Decrease in liabilities for debt conversions	(35,434)
Decrease in liabilities for warrant exercises
Change in fair value	7,556
Derivative liability Ending	100,289
Put Back Rights [Member]
Derivative liability Beginning	2,886,965
Addition to liabilities for new debt/warrants
Decrease in liabilities for debt conversions
Decrease in liabilities for warrant exercises
Change in fair value	(2,000,942)
Derivative liability Ending	$ 886,023

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	9 Months Ended
	Mar. 31, 2019	Jun. 30, 2018
Property and equipment	$ 1,201,028	$ 633,105
Impairment expense of long-lived assets	2,097,930
Crypto-Currency Mining Equipment [Member]
Property and equipment	$ 2,097,930
Property and equipment estimated useful life	3 years

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	9 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Jun. 30, 2018
Going Concern
Net cash used in operating activities	$ (483,836)	$ (978,882)
Accumulated deficit	$ (13,187,533)		$ (11,469,936)

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2019	Jun. 30, 2018
Property and Equipment, Total	$ 1,643,000	$ 691,165
Less accumulated depreciation and amortization	(441,972)	(58,060)
Property and Equipment, Net	1,201,028	633,105
Cryptocurrency mining equipment [Member]
Property and Equipment, Total	1,483,194	573,806
Furniture and equipment [Member]
Property and Equipment, Total	16,366	14,427
Leasehold Improvements [Member]
Property and Equipment, Total	$ 143,440	$ 102,932

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2019	Mar. 31, 2018
Property And Equipment Details Abstract
Depreciation and amortization expense	$ 136,917	$ 18,509	$ 383,912	$ 27,211

ASSET PURCHASE AGREEMENT (Detai

ASSET PURCHASE AGREEMENT (Details Narrative)	Aug. 02, 2018USD ($)Numbershares	Mar. 31, 2019USD ($)
Impairment expense | $		$ 2,097,930
Asset Purchase Agreement [Member] | Ethereum mining machines [Member]
Number of machines to be purchased under agreement	182
Number of machines placed in operations	152
Number of machines deemed to be defective	30
Asset Purchase Agreement [Member] | Series B Convertible Preferred Stock [Member] | Ethereum mining machines [Member]
Restricted stock shares issued for the purchase of machine under agreement | shares	38,018
Amount of restricted stock shares issued for the purchase of machine under agreement | $	$ 3,003,422

DIGIMINE ACQUISITION (Details)

DIGIMINE ACQUISITION (Details)	Mar. 31, 2019USD ($)
Digimine Acquisition Details Abstract
Value of 36,667 total Series B preferred shares	$ 1,163,806
Derivative liabilities associated with Put-Back Rights	3,729,109
Total consideration paid	$ 4,892,915

DIGIMINE ACQUISITION (Details 1

DIGIMINE ACQUISITION (Details 1) - USD ($)	Mar. 31, 2019	Jun. 30, 2018
Property and equipment	$ 1,643,000	$ 691,165
Digital currencies	733	$ 11,227
DigiMine LLC [Member]
Restricted cash	375,000
Property and equipment	350,349
Digital currencies	14,056
Goodwill	4,153,510
Total consideration allocated	$ 4,892,915

DIGIMINE ACQUISITION (Details N

DIGIMINE ACQUISITION (Details Narrative) - USD ($)	Apr. 16, 2018	Apr. 30, 2018	Jun. 30, 2018
Restricted cash			$ 375,000
Impairment expense			$ 4,153,510
Asset Purchase Agreement [Member] | DigiMine LLC [Member]
Restricted cash	$ 175,000	$ 200,000
Description for shares of redemption price	DigiMine has the right (the "Put-Back Right"), at any time commencing April 1, 2019, to require that the Company redeem for cash any of Seller's then-outstanding Shares at a redemption price equal to 72% of the Shares	DigiMine has the right (the "Put-Back Right"), at any time commencing May 1, 2019, to require that the Company redeem for cash any of Seller's then-outstanding Shares at a redemption price equal to 72% of the Shares
Put-Back Price	$ 1,200,000	$ 1,440,000
Fixed price	$ 100	$ 100
Description of put-back price	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	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
Digital currency portfolio an estimated value		$ 15,487
Asset Purchase Agreement [Member] | DigiMine LLC [Member] | Series B Preferred Stock [Member]
Shares issued	16,666	20,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Mar. 06, 2019	Mar. 02, 2019	Jan. 24, 2019	Mar. 18, 2018	Mar. 31, 2019	Mar. 31, 2018	Jun. 30, 2018	Aug. 31, 2017	Mar. 02, 2017
Stock-based compensation - related party					$ 669,000	$ 409,000
Due to related party					$ 74,262		$ 20,974
Series B Preferred Stock [Member]
Preferred stock shares issued					332,666		309,166
Mr. Rubakh [Member]
Convertible preferred stock shares issued, shares			10,000
Convertible preferred stock shares issued, value			$ 160,000
Due to related party					$ 74,262		$ 20,974
Conversion of accrued compensation, amount								$ 15,625
Conversion of accrued compensation, shares issued								347,222
Mr. Rubakh [Member] | April 1, 2019 [Member]
Accrued compensation	$ 150,000
Mr. Rubakh [Member] | Series B Preferred Stock [Member]
Preferred stock shares reserved for future issuance periodically	50,000			5,000
Frequency of periodic issuance	Quarterly			Quarterly
Convertible preferred stock shares issued, shares		5,000			35,018				5,000
Convertible preferred stock shares issued, value		$ 92,000
Stock-based compensation - related party		$ 669,000
Mr. Rubakh [Member] | Series B Preferred Stock [Member] | On November 1, 2017 [Member]
Convertible preferred stock shares issued, shares					40,000
Convertible preferred stock shares issued, value					$ 400,000
Stock-based compensation - related party					$ 409,000
Mr. Rubakh [Member] | Series B Preferred Stock [Member] | On August 1, 2017 [Member]
Convertible preferred stock shares issued, shares					30,000
Convertible preferred stock shares issued, value					$ 9,000
Mr. Rubakh [Member] | Series B Preferred Stock [Member] | On July 1, 2018 [Member]
Preferred stock shares issued					5,000
Stock-based compensation - related party					$ 417,000

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Mar. 31, 2019	Jun. 30, 2018
Principal	$ 263,000
Debt Discount	101,747
Net	161,253
Convertible Notes Payable [Member] | Geneva Roth Remark Holdings, Inc. [Member]
Principal	38,000
Debt Discount	6,872
Net	31,128
Convertible Notes Payable [Member] | BHP Capital NY, Inc. [Member]
Principal	52,000
Debt Discount	22,972
Net	29,028
Convertible Notes Payable [Member] | Armada Investment Fund, LLC [Member]
Principal	52,000
Debt Discount	22,971
Net	29,029
Convertible Notes Payable [Member] | Geneva Roth Remark Holdings, Inc. #2 [Member]
Principal	43,000
Debt Discount	16,351
Net	26,649
Convertible Notes Payable [Member] | Geneva Roth Remark Holdings, Inc. #3 [Member]
Principal	78,000
Debt Discount	32,581
Net	$ 45,419

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Feb. 06, 2019	Mar. 21, 2019	Sep. 26, 2018	Sep. 17, 2018	Mar. 31, 2019	Mar. 31, 2018	Jun. 30, 2018
Principal amount					$ 263,000
Common stock shares issued					14,935,239		8,964,103
Proceeds from issuance of common stock						$ 720,000
Derivative liability					1,009,548		$ 2,886,965
Amortization of debt discount					93,725	$ 115,722
Convertible Promissory Note [Member] | Armada Investment Fund, LLC [Member]
Principal amount			$ 52,000
Original issue discount			$ 2,000
Maturity date			Sep. 17, 2019
Interest rate			8.00%
Common stock shares issued			75,000
Proceeds from issuance of common stock			$ 26,625
Debt discount			46,840
Derivative liability			$ 17,687		19,463
Terms of conversion feature			Armada has the right beginning on the date that is 31 days following the date of the note to convert principal and accrued interest into shares of the Company’s common stock
Conversion price, description			The conversion price is 70% of the average of the three lowest trading prices of the Company’s common stock during the ten trading days ending on the latest complete trading day prior to the date of conversion.
Amortization of debt discount					23,868
Accrued interest payable					2,120
Convertible Promissory Note [Member] | BHP Capital NY, Inc. [Member]
Principal amount			$ 52,000
Original issue discount			$ 2,000
Maturity date			Sep. 17, 2019
Interest rate			8.00%
Common stock shares issued			75,000
Proceeds from issuance of common stock			$ 26,625
Debt discount			46,840
Derivative liability			$ 17,687		19,464
Terms of conversion feature			BHP has the right beginning on the date that is 31 days following the date of the note to convert principal and accrued interest into shares of the Company’s common stock
Conversion price, description			The conversion price is 70% of the average of the three lowest trading prices of the Company’s common stock during the ten trading days ending on the latest complete trading day prior to the date of conversion.
Amortization of debt discount					23,868
Accrued interest payable					2,120
Convertible Promissory Note [Member] | Geneva Roth Remark Holdings, Inc. [Member]
Principal amount				$ 128,000	38,000
Convertible promissory note					$ 90,000
Convertible promissory note converted into common stock					919,336
Maturity date				Sep. 26, 2019
Interest rate				10.00%
Debt discount				$ 49,169
Derivative liability				$ 46,169	$ 16,003
Terms of conversion feature				Geneva has the right beginning on the date that is 170 days following the date of the note to convert principal and accrued interest into shares of the Company’s common stock
Conversion price, description				The conversion price is 70% of the average of the three lowest trading prices of the Company’s common stock during the ten trading days ending on the latest complete trading day prior to the date of conversion.
Amortization of debt discount					42,297
Accrued interest payable					6,645
Convertible Promissory Note [Member] | Geneva [Member]
Principal amount	$ 43,000
Maturity date	Feb. 6, 2020
Interest rate	10.00%
Debt discount	$ 19,128
Derivative liability	$ 16,128				16,105
Terms of conversion feature	Geneva has the right beginning on the date that is 170 days following the date of the note to convert principal and accrued interest into shares of the Company’s common stock.
Conversion price, description	The conversion price is 70% of the average of the three lowest trading prices of the Company’s common stock during the ten trading days ending on the latest complete trading day prior to the date of conversion.
Amortization of debt discount					2,777
Accrued interest payable					624
Second Convertible Promissory Note [Member] | Geneva [Member]
Principal amount		$ 78,000
Maturity date		Mar. 21, 2020
Interest rate		10.00%
Debt discount		$ 33,496
Derivative liability		$ 30,496			29,254
Terms of conversion feature		Geneva has the right beginning on the date that is 170 days following the date of the note to convert principal and accrued interest into shares of the Company’s common stock.
Conversion price, description		The conversion price is 70% of the average of the three lowest trading prices of the Company’s common stock during the ten trading days ending on the latest complete trading day prior to the date of conversion.
Amortization of debt discount					915
Accrued interest payable					$ 214

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details Narrative)	Mar. 06, 2019shares	Mar. 02, 2019USD ($)shares	Aug. 02, 2018USD ($)Numbershares	Jul. 06, 2017USD ($)shares	Mar. 31, 2019USD ($)$ / sharesshares	Jan. 24, 2019USD ($)shares	Sep. 26, 2018USD ($)shares	Mar. 18, 2018USD ($)shares	Jan. 31, 2018USD ($)shares	Oct. 25, 2017USD ($)$ / sharesshares	Aug. 31, 2017USD ($)shares	Mar. 31, 2015shares	Sep. 30, 2017	Mar. 31, 2019USD ($)$ / sharesshares	Mar. 31, 2018USD ($)shares	Feb. 28, 2019shares	Jan. 25, 2019shares	Jan. 09, 2019USD ($)shares	Jun. 30, 2018USD ($)$ / sharesshares	Mar. 02, 2017shares	Dec. 21, 2015$ / sharesshares
Preferred stock, shares authorized																	20,000,000
Stock-based compensation - related party | $														$ 669,000	$ 409,000
Derivative liability | $					$ 1,009,548									1,009,548					$ 2,886,965
Common stock value | $					$ 14,936									$ 14,936					$ 8,965
Common stock, par value | $ / shares					$ 0.001									$ 0.001					$ 0.001
Common stock, shares authorized					250,000,000									250,000,000			250,000,000		250,000,000
Common stock, shares issued					14,935,239									14,935,239					8,964,103
Common stock, shares outstanding					14,935,239									14,935,239					8,964,103
Common shares issued for cashless exercise of warrants, amount | $														$ 1,891	$ 188
Common stock shares issued, shares														5,971,136	3,751,540
Convertible debt [Member]
Debt conversion converted instrument, shares issued															2,752,883
Value of shares issued upon conversion of debt | $															$ 193,161
Debt conversion converted amount, principal | $															52,818
Debt conversion converted amount, accrued interest | $															4,072
Debt conversion converted amount, derivative liabilities | $															103,412
Debt conversion converted amount, fees | $															2,950
Debt conversion converted amount, penalties | $															$ 29,909
Asset Purchase Agreement [Member] | Ethereum mining machines [Member]
Number of machines to be purchased under agreement | Number			182
August and October 2018 [Member] | Consultant [Member]
Common stock value | $					$ 80,160									$ 80,160
Common stock, shares issued					200,000									200,000
Mr. Rubakh [Member]
Convertible preferred stock						10,000
Convertible preferred stock value | $						$ 160,000
Mr. Rubakh [Member] | April 1, 2018 [Member]
Accrued compensation | $								$ 150,000
Institutional Investor [Member]
Shares issued for cash | $									$ 720,000
Common stock shares issued, shares									462,900
Steve Rubakh [Member]
Common stock shares issued, shares											347,222
Common stock shares issued, amount | $											$ 15,625
Series B Preferred Stock [Member]
Preferred stock, shares authorized					500,000									500,000					500,000		500,000
Preferred stock, shares issued					332,666									332,666					309,166
Preferred stock, shares outstanding					332,666									332,666					309,166
Common stock shares issuable upon conversion of preferred stock																					100
Preferred stock, par value per share | $ / shares					$ 0.001									$ 0.001					$ 0.001		$ 0.001
Series B Preferred Stock [Member] | Asset Purchase Agreement [Member]
Preferred stock, shares issued																1,200
Preferred stock originally issued					1,800									1,800
Series B Preferred Stock [Member] | Four Investors [Member] | On October 25, 2017 [Member]
Preferred stock, shares issued										3,500								3,500
Preferred stock, par value per share | $ / shares										$ 10
Purchase of shares										16,000
Shares issued for cash | $										$ 12,500
Investment amount | $										125,000
Stock subscription payable | $										$ 35,000								$ 35,000
Series B Preferred Stock [Member] | Mr. Rubakh [Member]
Preferred stock shares reserved for future issuance periodically	50,000							5,000
Frequency of periodic issuance	Quarterly							Quarterly
Convertible preferred stock		5,000			35,018									35,018						5,000
Convertible preferred stock value | $		$ 92,000
Convertible preferred stock converted into common stock					3,501,800									3,501,800
Stock-based compensation - related party | $		$ 669,000
Series B Preferred Stock [Member] | Mr. Rubakh [Member] | On November 1, 2017 [Member]
Convertible preferred stock					40,000									40,000
Convertible preferred stock value | $														$ 400,000
Stock-based compensation - related party | $														$ 409,000
Series B Preferred Stock [Member] | Mr. Rubakh [Member] | On August 1, 2017 [Member]
Convertible preferred stock					30,000									30,000
Convertible preferred stock value | $														$ 9,000
Series B Preferred Stock [Member] | Mr. Rubakh [Member] | On July 1, 2018 [Member]
Preferred stock, shares issued					5,000									5,000
Stock-based compensation - related party | $														$ 417,000
Series B Convertible Preferred Stock [Member] | Asset Purchase Agreement [Member] | Ethereum mining machines [Member]
Restricted shares issued			38,018
Amount of restricted stock shares issued for the purchase of machine under agreement | $			$ 3,003,422
Series A Preferred Stock [Member]
Preferred stock, shares authorized					1,000,000									1,000,000					1,000,000
Preferred stock, shares issued					500,000									500,000					500,000
Preferred stock, shares outstanding					500,000									500,000					500,000
Preferred stock, par value per share | $ / shares					$ 0.001									$ 0.001					$ 0.001
Series A Preferred Stock [Member] | Board of Directors [Member]
Preferred stock, shares authorized												1,000,000
Preferred stock, shares issued												500,000
Preferred stock, shares outstanding												500,000
limitations and relative rights												1,000,000
Common stock voting rights												Holders of the Series A Preferred Stock have the right to vote in aggregate, on all shareholder matters equal to 1,000 votes per share of Series A Preferred Stock
Common Stock
Reverse stock split, description													The Company increased the number of outstanding common shares by 115 shares due to rounding of shares in the reverse stock split
Common Stock
Notes payable | $					$ 90,000									$ 90,000
Derivative liability | $					$ 35,434									$ 35,434
Common stock, shares issued					919,336									919,336
Common Stock | Lender [Member]
Common shares issued for cashless exercise of warrants, amount | $				$ 188
Common shares issued for cashless exercise of warrants, shares				188,240
Common stock shares issued, shares							150,000
Common stock shares issued, amount | $							$ 53,250
Common Stock | Lender [Member] | August 2018 and January 2019 [Member]
Common stock shares issued, shares														1,200,000
Common stock shares issued, amount | $														$ 1,891
Common Stock | Series B Preferred Stock [Member]
Convertible preferred stock					35,018									35,018
Common stock shares issued, shares					3,501,800
Common stock shares issued, amount | $					$ 125,434

WARRANTS (Details)

WARRANTS (Details) - Warrant [Member]	9 Months Ended
	Mar. 31, 2019USD ($)$ / sharesshares
Number of Outstanding Shares, Beginning Balance | shares	348,375
Granted | shares
Exercised | shares	(47,476)
Forfeited or expired | shares
Number of Outstanding Shares, Ending Balance | shares	300,899
Weighted Average Exercise Price, Beginning Balance | $ / shares	$ 2.20
Granted | $ / shares
Exercised | $ / shares	2.16
Forfeited or expired | $ / shares
Weighted Average Exercise Price, Ending Balance | $ / shares	$ 2.20
Weighted average remaining contractual life (Years), Outstanding and exercisable, Beginning Balance	2 years 6 months 18 days
Weighted average remaining contractual life (Years), Outstanding and exercisable, Ending Balance	1 year 9 months 18 days
Aggregate intrinsic value, Beginning Balance | $
Aggregate intrinsic value, Ending Balance | $

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	12 Months Ended
	Jun. 30, 2018
Pennsylvania [Member]
Operating lease term description	The lease for the Pennsylvania location is on a month-to-month basis at $850 per month.
New Jersey [Member]
Operating lease term description	The lease for the New Jersey location was effective April 1, 2018 for a period of one year at a monthly rental of $6,986, with an automatic one-year renewal period with a 5% increase in the monthly rent.

RESTATEMENT (Details)

RESTATEMENT (Details) - USD ($)		Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2017
Current assets:
Cash		$ 82,295	$ 749
Digital currencies		733	11,227
Prepaid expenses and other current assets		6,500	9,000
Inventories		114,851	114,851
Equipment deposits			3,896
Marketable securities			1,700
Total current assets		203,646	170,517
Non-current assets:
Property and equipment, net		1,201,028	633,105
Deposits		14,673	14,673
Total assets		1,420,080	829,522
Current liabilities:
Accounts payable		37,849	26,973
Accrued expenses		31,426	29,428
Due to related party		74,262	20,974
Total current liabilities		1,314,338	2,964,340
Total liabilities		1,314,338	2,964,340
Commitments and contingencies
Stockholders'equity (deficit):
Common stock, $0.001 par value,(40,000,000 shares authorized,8,964,103 shares issued and outstanding)		14,936	8,965
Additional paid-in capital		13,252,506	9,290,344
Stock subscription payable		25,000	35,000
Accumulated deficit		(13,187,533)	(11,469,936)
Total stockholders’ equity (deficit)		105,742	(2,134,818)	$ 931,559	$ (50,016)
Total liabilities and stockholders’ equity (deficit)		1,420,080	829,522
Series A Preferred Stock [Member]
Stockholders'equity (deficit):
Preferred stock		500	500
Series B Preferred Stock [Member]
Stockholders'equity (deficit):
Preferred stock		$ 333	$ 309
As Originally Reported [Member]
Current assets:
Cash				151,951	15,691
Digital currencies				2
Prepaid expenses and other current assets				17,083
Inventories				556,050
Equipment deposits				46,417
Marketable securities				1,720
Total current assets				773,223
Non-current assets:
Property and equipment, net				362,715
Digital currencies
Deposits				3,200
Total assets				1,139,138
Current liabilities:
Accounts payable				21,258
Accrued expenses				29,349
Deferred revenue				2,524
Due to related party				826
Note payable				125,000
Total current liabilities				178,957
Total liabilities				178,957
Commitments and contingencies
Stockholders'equity (deficit):
Common stock, $0.001 par value,(40,000,000 shares authorized,8,964,103 shares issued and outstanding)				8,964
Additional paid-in capital				6,302,013
Stock subscription payable				35,000
Accumulated deficit				(5,386,529)
Total stockholders’ equity (deficit)				960,181
Total liabilities and stockholders’ equity (deficit)				1,139,138
As Originally Reported [Member] | Series A Preferred Stock [Member]
Stockholders'equity (deficit):
Preferred stock				500
As Originally Reported [Member] | Series B Preferred Stock [Member]
Stockholders'equity (deficit):
Preferred stock				233
Adjustments [Member]
Current assets:
Cash
Digital currencies	[1]			(2)
Prepaid expenses and other current assets	[2],[3]			(5,083)
Inventories
Equipment deposits
Marketable securities
Total current assets				(5,085)
Non-current assets:
Property and equipment, net	[4]			(9,782)
Digital currencies	[1]			2
Deposits
Total assets				(14,865)
Current liabilities:
Accounts payable	[3]			1,369
Accrued expenses	[5]			13,214
Deferred revenue
Due to related party	[5]			(826)
Note payable
Total current liabilities				13,757
Total liabilities				13,757
Commitments and contingencies
Stockholders'equity (deficit):
Common stock, $0.001 par value,(40,000,000 shares authorized,8,964,103 shares issued and outstanding)
Additional paid-in capital	[2],[6]			1,424,602
Stock subscription payable
Accumulated deficit	[2],[3],[4],[5]			(1,453,224)
Total stockholders’ equity (deficit)				(28,622)
Total liabilities and stockholders’ equity (deficit)				(14,865)
Adjustments [Member] | Series A Preferred Stock [Member]
Stockholders'equity (deficit):
Preferred stock
Adjustments [Member] | Series B Preferred Stock [Member]
Stockholders'equity (deficit):
Preferred stock
As Restated [Member]
Current assets:
Cash				151,951	$ 15,691
Digital currencies
Prepaid expenses and other current assets				12,000
Inventories				556,050
Equipment deposits				46,417
Marketable securities				1,720
Total current assets				768,138
Non-current assets:
Property and equipment, net				352,933
Digital currencies				2
Deposits				3,200
Total assets				1,124,273
Current liabilities:
Accounts payable				22,627
Accrued expenses				42,563
Deferred revenue				2,524
Due to related party
Note payable				125,000
Total current liabilities				192,714
Total liabilities				192,714
Commitments and contingencies
Stockholders'equity (deficit):
Common stock, $0.001 par value,(40,000,000 shares authorized,8,964,103 shares issued and outstanding)				8,964
Additional paid-in capital				7,726,615
Stock subscription payable				35,000
Accumulated deficit				(6,839,753)
Total stockholders’ equity (deficit)				931,559
Total liabilities and stockholders’ equity (deficit)				1,124,273
As Restated [Member] | Series A Preferred Stock [Member]
Stockholders'equity (deficit):
Preferred stock				500
As Restated [Member] | Series B Preferred Stock [Member]
Stockholders'equity (deficit):
Preferred stock				$ 233
[1]	(a) Reclassified digital currencies from current to long-term asset.
[2]	(d) The Company engaged an outside consultant to revise derivative liabilities associated with convertible notes payable and to add derivative liabilities associated with warrants. The calculations were made for each issuance of new debt and warrants and for each conversion, exchange or exercise of debt and warrants. As a result, total derivative liabilities increased, and modifications were made to the calculation of debt discount, interest expense for the amortization of debt discount, and change in fair value of derivative liabilities. In addition, convertible notes payable, net of discounts, increased, interest expense increased, and change in fair value of derivative liabilities decreased. Additionally, no loss on extinguishment of debt for note conversions was recorded, resulting in a decrease in the loss and an increase in additional paid-in capital.
[3]	(e) Total general and administrative expenses decreased as a result of corrections to certain operating expenses. Accounts payable increased.
[4]	(c) Reduced useful life for depreciation from 5 years to 3 years.
[5]	(b) Accrued officer compensation was reclassified from accrued expenses to due to related party and subsequently reduced. Accrued interest payable was increased.
[6]	(f) Adjusted realized gain on sale of investments, including recording gain on sale of related party investment to capital.

RESTATEMENT (Details 1)

RESTATEMENT (Details 1) - USD ($)		3 Months Ended		9 Months Ended
		Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2019	Mar. 31, 2018
Revenues:
Cryptocurrency mining		$ 45,496	$ 77,500	$ 223,874	$ 136,998
Sales of cryptocurrency mining equipment		1,108	60,046	25,445	105,636
Total revenues		46,604	137,546	249,319	242,634
Cost of revenues		193,563	98,077	627,719	148,333
Gross margin		(146,959)	39,469	(378,400)	94,301
Operating expenses:
General and administrative		339,987	108,242	1,070,421	767,828
Total operating expenses		339,987	108,242	3,168,351	767,828
Loss from operations		(486,946)	(68,773)	(3,546,751)	(673,527)
Other income (expense):
Interest and other income			3		1,405
Interest expense		(60,889)	(15,014)	(105,541)	(158,721)
Gain (loss) on extinguishment of debt					7,934
Change in fair value of derivative liabilities		2,744	64,628	1,968,259	(351,660)
Loss on settlement of warrants					(25,000)
Total other income (expense)		(59,205)	17,379	1,829,154	(273,740)
Loss before income taxes		(546,151)	(51,394)	(1,717,597)	(947,267)
Provision for income taxes
Net loss		$ (546,151)	$ (51,394)	$ (1,717,597)	$ (947,267)
Net loss per common share:
basic and diluted		$ (0.05)	$ (0.01)	$ (0.17)	$ (0.12)
Weighted average number of common shares outstanding:
basic and diluted		11,571,318	8,858,733	10,221,220	8,088,208
As Originally Reported [Member]
Revenues:
Cryptocurrency mining			$ 77,500		$ 136,998
Sales of cryptocurrency 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		736,141
Total operating expenses			102,017		736,141
Loss from operations			(56,205)		(632,059)
Other income (expense):
Interest and other income			3		1,405
Interest expense			(9,913)		(130,232)
Realized gain on sale of investments			(32,198)		331,060
Gain (loss) on extinguishment of debt					(268,476)
Change in fair value of derivative liabilities			1,223		202,420
Loss on settlement of warrants					(63,765)
Total other income (expense)			(40,885)		72,412
Loss before income taxes			(97,090)		(559,647)
Provision for income taxes
Net loss			$ (97,090)		$ (559,647)
Net loss per common share:
basic and diluted			$ (0.01)		$ (0.07)
Weighted average number of common shares outstanding:
basic and diluted			8,858,733		8,088,209
Adjustments [Member]
Revenues:
Cryptocurrency mining
Sales of cryptocurrency mining equipment
Total revenues
Cost of revenues	[1]		6,343		9,781
Gross margin			(6,343)		(9,781)
Operating expenses:
General and administrative	[2]		6,225		31,687
Total operating expenses			6,225		31,687
Loss from operations			(12,568)		(41,468)
Other income (expense):
Interest and other income
Interest expense	[3],[4]		(5,101)		(28,489)
Realized gain on sale of investments			(40)		(78,758)
Gain (loss) on extinguishment of debt	[4]				276,410
Change in fair value of derivative liabilities	[4]		63,405		(554,080)
Loss on settlement of warrants	[4]				38,765
Total other income (expense)			58,264		(346,152)
Loss before income taxes			45,696		(387,620)
Provision for income taxes
Net loss			$ 45,696		$ (387,620)	[1],[2],[3],[4],[5]
Net loss per common share:
basic and diluted	[6]				$ (0.05)
Weighted average number of common shares outstanding:
basic and diluted
As Restated [Member]
Revenues:
Cryptocurrency mining			$ 77,500		$ 136,998
Sales of cryptocurrency mining equipment			60,046		105,636
Total revenues			137,546		242,634
Cost of revenues			98,077		148,333
Gross margin			39,469		94,301
Operating expenses:
General and administrative			108,242		767,828
Total operating expenses			108,242		767,828
Loss from operations			(68,773)		(673,527)
Other income (expense):
Interest and other income			3		1,405
Interest expense			(15,014)		(158,721)
Realized gain on sale of investments			(32,238)		252,302
Gain (loss) on extinguishment of debt					7,934
Change in fair value of derivative liabilities			64,628		(351,660)
Loss on settlement of warrants					(25,000)
Total other income (expense)			17,379		(273,740)
Loss before income taxes			(51,394)		(947,267)
Provision for income taxes
Net loss			$ (51,394)		$ (947,267)
Net loss per common share:
basic and diluted			$ (0.01)		$ (0.12)
Weighted average number of common shares outstanding:
basic and diluted			8,858,733		8,088,209
[1]	(c) Reduced useful life for depreciation from 5 years to 3 years.
[2]	(e) Total general and administrative expenses decreased as a result of corrections to certain operating expenses. Accounts payable increased.
[3]	(b) Accrued officer compensation was reclassified from accrued expenses to due to related party and subsequently reduced. Accrued interest payable was increased.
[4]	(d) The Company engaged an outside consultant to revise derivative liabilities associated with convertible notes payable and to add derivative liabilities associated with warrants. The calculations were made for each issuance of new debt and warrants and for each conversion, exchange or exercise of debt and warrants. As a result, total derivative liabilities increased, and modifications were made to the calculation of debt discount, interest expense for the amortization of debt discount, and change in fair value of derivative liabilities. In addition, convertible notes payable, net of discounts, increased, interest expense increased, and change in fair value of derivative liabilities decreased. Additionally, no loss on extinguishment of debt for note conversions was recorded, resulting in a decrease in the loss and an increase in additional paid-in capital.
[5]	(f) Adjusted realized gain on sale of investments, including recording gain on sale of related party investment to capital.
[6]	(g) As a result of the adjustments discussed above, net loss and net loss per share increased.

RESTATEMENT (Details 2)

RESTATEMENT (Details 2) - USD ($)		3 Months Ended		9 Months Ended
		Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2019	Mar. 31, 2018
Cash flows from operating activities:
Net loss		$ (546,151)	$ (51,394)	$ (1,717,597)	$ (947,267)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense				383,912	27,211
Stock-based compensation - related party				80,160
Amortization of debt discount				93,725	115,722
Amortization of original issue discount					1,347
Change in fair value of derivative liabilities				(1,968,259)	351,660
(Gain) loss on extinguishment of debt					(7,934)
Financing fees related to notes payable					32,858
Realized gain on sale of investments		1,060	32,238	33,564	(252,302)
Changes in assets and liabilities:
Digital currencies				(224,933)	(145,663)
Accounts receivable					15,000
Prepaid expenses and other current assets				2,500	(4,500)
Inventories					(556,050)
Accrued interest receivable – related party					(98)
Accounts payable				10,876	(1,531)
Accrued expenses				1,998	27,742
Due to related party				53,288	(22,684)
Net cash used in operating activities				(483,836)	(978,882)
Cash flows from investing activities:
Net proceeds from the sale of investments				203,563	674,817
Increase in notes receivable – related party					(49,880)
Purchase of property and equipment				(42,447)	(380,144)
Net cash provided by investing activities				161,116	235,142
Cash flows from financing activities:
Proceeds from sale of preferred stock					125,000
Proceeds from stock subscriptions payable				25,000	35,000
Net cash provided by financing activities				363,945	880,000
Net increase in cash				41,225	136,260
Cash, beginning of period				749
Cash, end of period		$ 82,295		82,295
Supplemental disclosure of cash flow information:
Cash paid for interest				29,257
Non-cash investing and financing activities:
Common shares issued for convertible notes payable				90,000	193,161
Common shares issued for cashless exercise of warrants				1,891	188
Debt discount for derivative liability				128,167	72,617
Settlement of derivative liabilities				35,434	431,056
Marketable securities exchanged for accrued expenses					1,370
As Originally Reported [Member]
Cash flows from operating activities:
Net loss			(97,090)		(559,647)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense					17,429
Stock-based compensation - related party					409,000
Amortization of debt discount					87,232
Amortization of original issue discount					1,347
Change in fair value of derivative liabilities					(202,420)
(Gain) loss on extinguishment of debt					268,476
Financing fees related to notes payable					32,858
Realized gain 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 – related party					(98)
Deposits					(2,500)
Accounts payable					(2,900)
Accrued expenses					(825)
Deferred revenue					2,524
Due to related party					(19,390)
Net cash used in operating activities					(978,882)
Cash flows from investing activities:
Net proceeds from the sale of investments					674,817
Purchase of investments					(9,651)
Increase in notes receivable – related party					(49,880)
Purchase of property and equipment					(380,144)
Net cash provided by investing activities					235,142
Cash flows from financing activities:
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
Net increase in cash					136,260
Cash, beginning of period					15,691
Cash, end of period			151,951		151,951
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
Common shares issued for due to related party					15,625
Common shares issued for cashless exercise of warrants					188
Debt discount for derivative liability					47,617
Accrued interest added to convertible notes payable					1,116
Settlement of derivative liabilities
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
Adjustments [Member]
Cash flows from operating activities:
Net loss			45,696		(387,620)	[1],[2],[3],[4],[5]
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	[2]				9,782
Stock-based compensation - related party
Amortization of debt discount	[3]				28,490
Amortization of original issue discount
Change in fair value of derivative liabilities	[3]				554,080
(Gain) loss on extinguishment of debt	[3]				(276,410)
Financing fees related to notes payable
Realized gain on sale of investments	[5]				78,718
Loss on settlement of warrants	[3]				(38,765)
Changes in assets and liabilities:
Digital currencies	[1]
Accounts receivable
Prepaid expenses and other current assets					5,083
Inventories
Equipment deposits
Accrued interest receivable – related party
Deposits
Accounts payable	[4]				1,369
Accrued expenses	[1]				28,567
Deferred revenue
Due to related party	[1]				(3,294)
Net cash used in operating activities
Cash flows from investing activities:
Net proceeds from the sale of investments
Purchase of investments
Increase in notes receivable – related party
Purchase of property and equipment
Net cash provided by investing activities
Cash flows from financing activities:
Proceeds from sale of preferred stock
Proceeds from stock subscriptions payable
Net cash provided by financing activities
Net increase in cash
Cash, beginning of period
Cash, end of period
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	[3]				(229,972)
Common shares issued for due to related party
Common shares issued for cashless exercise of warrants
Debt discount for derivative liability	[3]				25,000
Accrued interest added to convertible notes payable
Settlement of derivative liabilities	[3]				431,056
Marketable securities for conversion of notes receivable
Marketable securities exchanged for note payable	[3]				37,074
Marketable securities exchanged for accrued expenses	[3]				1,370
Marketable securities exchanged for derivative liabilities	[3]				78,718
Marketable securities exchanged for accounts receivable	[3]				15,000
Note payable issued in settlement of warrants	[3]				(25,000)
Derivative liabilities extinguished in settlement of warrants	[3]				(67,064)
As Restated [Member]
Cash flows from operating activities:
Net loss			(51,394)		(947,267)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense					27,211
Stock-based compensation - related party					409,000
Amortization of debt discount					115,722
Amortization of original issue discount					1,347
Change in fair value of derivative liabilities					351,660
(Gain) loss on extinguishment of debt					(7,934)
Financing fees related to notes payable					32,858
Realized gain on sale of investments					(252,302)
Loss on settlement of warrants					25,000
Changes in assets and liabilities:
Digital currencies					(145,663)
Accounts receivable					15,000
Prepaid expenses and other current assets					(4,500)
Inventories					(556,050)
Equipment deposits					(46,417)
Accrued interest receivable – related party					(98)
Deposits					(2,500)
Accounts payable					(1,531)
Accrued expenses					27,742
Deferred revenue					2,524
Due to related party					(22,684)
Net cash used in operating activities					(978,882)
Cash flows from investing activities:
Net proceeds from the sale of investments					674,817
Purchase of investments					(9,651)
Increase in notes receivable – related party					(49,880)
Purchase of property and equipment					(380,144)
Net cash provided by investing activities					235,142
Cash flows from financing activities:
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
Net increase in cash					136,260
Cash, beginning of period					15,691
Cash, end of period			$ 151,951		151,951
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					193,161
Common shares issued for due to related party					15,625
Common shares issued for cashless exercise of warrants					188
Debt discount for derivative liability					72,617
Accrued interest added to convertible notes payable					1,116
Settlement of derivative liabilities					431,056
Marketable securities for conversion of notes receivable					66,850
Marketable securities exchanged for note payable
Marketable securities exchanged for accrued expenses
Marketable securities exchanged for derivative liabilities
Marketable securities exchanged for accounts receivable
Note payable issued in settlement of warrants
Derivative liabilities extinguished in settlement of warrants
[1]	(b) Accrued officer compensation was reclassified from accrued expenses to due to related party and subsequently reduced. Accrued interest payable was increased.
[2]	(c) Reduced useful life for depreciation from 5 years to 3 years.
[3]	(d) The Company engaged an outside consultant to revise derivative liabilities associated with convertible notes payable and to add derivative liabilities associated with warrants. The calculations were made for each issuance of new debt and warrants and for each conversion, exchange or exercise of debt and warrants. As a result, total derivative liabilities increased, and modifications were made to the calculation of debt discount, interest expense for the amortization of debt discount, and change in fair value of derivative liabilities. In addition, convertible notes payable, net of discounts, increased, interest expense increased, and change in fair value of derivative liabilities decreased. Additionally, no loss on extinguishment of debt for note conversions was recorded, resulting in a decrease in the loss and an increase in additional paid-in capital.
[4]	(e) Total general and administrative expenses decreased as a result of corrections to certain operating expenses. Accounts payable increased.
[5]	(f) Adjusted realized gain on sale of investments, including recording gain on sale of related party investment to capital.

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	May 13, 2019	Apr. 04, 2019	Apr. 18, 2019	Apr. 07, 2019	Apr. 02, 2019	Mar. 31, 2019	Jun. 30, 2018
Common stock, shares issued						14,935,239	8,964,103
Common stock value						$ 14,936	$ 8,965
Accrued interest payable						$ 31,426	$ 29,428
Subsequent Event [Member] | Holders [Member] | Series B Preferred Stock [Member]
Convertible preferred stock						56,666
Convertible preferred stock converted into common stock						5,666,600
Subsequent Event [Member] | Holders [Member] | Warrant [Member]
Warrant exercised	11,834		9,346
Cashless common stock warrant exercise	1,000,000		700,000
Subsequent Event [Member] | Lender [Member]
Common stock, shares issued	310,557
Converted debt principal	$ 12,500
Accrued interest payable	$ 4,176
Subsequent Event [Member] | Lender [Member] | April 2, 2019 and April 4, 2019 [Member]
Common stock, shares issued					679,938
Converted debt principal		$ 38,000
Accrued interest payable					$ 6,400
Subsequent Event [Member] | Consultant [Member]
Common stock, shares issued				20,000
Common stock value				$ 2,892
Subsequent Event [Member] | Lender [Member]
Common stock, shares issued	736,637
Converted debt principal	$ 39,000