| Document and Entity Information - USD ($) | 12 Months Ended | |
| Jun. 30, 2018 | Sep. 07, 2018 | |
| Document And Entity Information | ||
| Entity Registrant Name | INTERDYNE CO | |
| Entity Central Index Key | 51,011 | |
| Current Fiscal Year End Date | --06-30 | |
| Entity Filer Category | Smaller Reporting Company | |
| Document Type | 10-K | |
| Document Period End Date | Jun. 30, 2018 | |
| Document Fiscal Year Focus | 2,018 | |
| Document Fiscal Period Focus | FY | |
| Entity Common Stock, Shares Outstanding | 39,999,942 | |
| Entity Public Float | $ 0 | |
| Entity a Well-known Seasoned Issuer | No | |
| Entity a Voluntary Filer | No | |
| Entity's Reporting Status Current | Yes | |
| Amendment Flag | false |
| Balance Sheets - USD ($) | Jun. 30, 2018 | Jun. 30, 2017 |
| CURRENT ASSETS | ||
| Cash | $ 124,604 | $ 147,611 |
| Total current assets | 124,604 | 147,611 |
| TOTAL ASSETS | 124,604 | 147,611 |
| CURRENT LIABILITIES | ||
| Accrued professional fees | 7,100 | 7,100 |
| Due to related party | 9,000 | 3,000 |
| Other accrued expenses | 3,819 | 2,375 |
| Total current liabilities | 19,919 | 12,475 |
| STOCKHOLDERS' EQUITY | ||
| Preferred stock, no par value, 50,000,000 shares authorized, 0 shares issued and outstanding | ||
| Common stock, no par value, 100,000,000 shares authorized, 39,999,942 shares issued and outstanding as of June 30, 2018 and June 30, 2017 | 500,000 | 500,000 |
| Accumulated deficit | (395,315) | (364,864) |
| TOTAL STOCKHOLDERS' EQUITY | 104,685 | 135,136 |
| TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY | $ 124,604 | $ 147,611 |
| Balance Sheets (Parenthetical) - $ / shares | Jun. 30, 2018 | Jun. 30, 2017 |
| Statement of Financial Position [Abstract] | ||
| Preferred stock, par value | ||
| Preferred stock, shares authorized | 50,000,000 | 50,000,000 |
| Preferred stock, shares issued | 0 | 0 |
| Preferred stock, shares outstanding | 0 | 0 |
| Common stock, par value | ||
| Common stock, shares authorized | 100,000,000 | 100,000,000 |
| Common stock, shares issued | 39,999,942 | 39,999,942 |
| Common stock, shares outstanding | 39,999,942 | 39,999,942 |
| Statements of Operations - USD ($) | 12 Months Ended | |
| Jun. 30, 2018 | Jun. 30, 2017 | |
| OPERATING EXPENSES | ||
| Professional fees | $ 14,625 | $ 12,396 |
| General and administrative | 9,026 | 10,222 |
| Management fees to related party | 6,000 | 6,000 |
| Total expenses | 29,651 | 28,618 |
| OPERATING LOSS | (29,651) | (28,618) |
| OTHER INCOME | ||
| Interest from related party | 1,100 | |
| Total other income | 1,100 | |
| LOSS BEFORE INCOME TAXES | (29,651) | (27,518) |
| INCOME TAX EXPENSE | (800) | (800) |
| NET LOSS | $ (30,451) | $ (28,318) |
| NET LOSS PER COMMON SHARE | ||
| BASIC AND DILUTED | $ 0 | $ 0 |
| WEIGHTED AVERAGE COMMON SHARES OUTSTANDING | ||
| BASIC AND DILUTED | 39,999,942 | 39,999,942 |
| Statements of Stockholders' Equity - USD ($) | Common Stock | Additional Paid-In Capital | Accumulated Deficit | Total |
| Beginning balance at Jun. 30, 2016 | $ 500,000 | $ (336,546) | $ 163,454 | |
| Beginning balance, Shares at Jun. 30, 2016 | 39,999,942 | |||
| Net Loss | (28,318) | (28,318) | ||
| Balance at Jun. 30, 2017 | $ 500,000 | (364,465) | 135,136 | |
| Balance, Shares at Jun. 30, 2017 | 39,999,942 | |||
| Net Loss | (30,451) | (30,451) | ||
| Balance at Jun. 30, 2018 | $ 500,000 | $ (395,315) | $ 104,685 | |
| Balance, Shares at Jun. 30, 2018 | 39,999,942 |
| Statements of Cash Flows - USD ($) | 12 Months Ended | |
| Jun. 30, 2018 | Jun. 30, 2017 | |
| CASH FLOWS FROM OPERATING ACTIVITIES | ||
| Net loss | $ (30,451) | $ (28,318) |
| Changes in operating assets and liabilities | ||
| Interest due from related party | (1,100) | |
| Due to related party | 6,000 | (18,500) |
| Accrued professional fees | 500 | |
| Other accrued expenses | 1,469 | (1,566) |
| Net cash used in operating activities | (22,982) | (48,984) |
| CASH FLOWS FROM INVESTING ACTIVITIES | ||
| Cash received from related party | 195,204 | |
| Net cash provided by investing activities | 195,204 | |
| CASH FLOWS FROM FINANCING ACTIVITIES | ||
| Repayment to related party | (25) | (674) |
| Net cash used in financing activities | (25) | (674) |
| NET INCREASE (DECREASE) IN CASH | (23,007) | 145,546 |
| CASH, BEGINNING OF YEAR | 147,611 | 2,065 |
| CASH, END OF YEAR | 124,604 | 147,611 |
| Supplemental Cash Flow Disclosures | ||
| Income taxes paid | 800 | 800 |
| Interest paid | ||
| Non-Cash Transactions | ||
| Operation expenses paid by related party | $ 25 | $ 25 |
| Nature of Business and Summary of Significant Accounting Policies | 12 Months Ended |
| Jun. 30, 2018 | |
| Accounting Policies [Abstract] | |
| Nature of Business and Summary of Significant Accounting Policies | 1. NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Business Basis of Preparation Related Party – Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated. Income Taxes Financial Accounting Standards Board (“FASB”) codified within Accounting Standards Codification (“ASC”) Topic No. 740-10, Income Taxes Use of Estimates Net Loss per Share Earnings Per Share Earnings Per Share Fair Value of Financial Instruments - Fair Value Measurement – Fair Value Hierarchy The Company has categorized its financial instruments, based on the priority of inputs to the valuation technique, into a three-level fair value hierarchy. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). Financial assets and liabilities recorded on the balance sheet are categorized based on the inputs to the valuation techniques as follows: Level 1 Financial assets and liabilities for which values are based on unadjusted quoted prices for identical assets or liabilities in an active market that management has the ability to access. Level 2 Financial assets and liabilities for which values are based on quoted prices in markets that are not active or model inputs that are observable either directly or indirectly for substantially the full term of the asset or liability (commodity derivatives and interest rate swaps). Level 3 Financial assets and liabilities for which values are based on prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement. These inputs reflect management’s own assumptions about the assumptions a market participant would use in pricing the asset or liability. When the inputs used to measure fair value fall within different levels of the hierarchy, the level within which the fair value measurement is categorized is based on the lowest level input that is significant to the fair value measurement in its entirety. The carrying amounts of cash, accrued professional fees and other accrued expenses approximate fair value because of the short-term nature of these items. Per ASC Topic 820 framework these are considered Level 3 inputs where estimates are unobservable by market participants outside of the Company and must be estimated using assumptions developed by the Company. It is not, however, practical to determine the fair value of amounts due to related party because the transactions cannot be assumed to have been consummated at arm’s length, the terms are not deemed to be market terms, there are no quoted values available for these instruments, and an independent valuation would not be practical due to the lack of data regarding similar instruments, if any, and the associated potential costs. Recent Accounting Pronouncements Leases (Topic 842) The standard will be effective for the Company beginning July 1, 2019, with early adoption permitted. The Company plans to adopt the standard effective July 1, 2019. The Company does not expect adoption will have a material impact on the Company’s balance sheets and statements of operations. In March 2018, the FASB issued ASU 2018-05, “ Income Taxes (Topic 740) - Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 |
| Related Party Transactions | 12 Months Ended |
| Jun. 30, 2018 | |
| Related Party Transactions [Abstract] | |
| Related Party Transactions | 2. RELATED PARTY TRANSACTIONS In prior years, the Company made advances to Acculogic, Inc., an affiliated company through common ownership and management. The advances bear interest at a rate of 8.5% per annum and are payable on demand. Interest income from the affiliate totaled $0 and $1,100, respectively, for the years ended June 30, 2018 and 2017. The Company received payments of $0 and $195,204 from the affiliate, respectively, for the years ended June 30, 2018 and 2017. There was no balance due from Acculogic, Inc. as of June 30, 2018 and 2017. An officer of the Company charged a management fee totaling $6,000 for each of the years ended June 30, 2018 and 2017 for the use of a home office, accounting and other services. During the years ended June 30, 2018 and 2017, the officer also paid operating expense of $25 and $25, respectively, on behalf of the Company to support the Company’s operation and these payments were fully reimbursed to him. The balance due to this officer was $9,000 and $3,000 as of June 30, 2018 and 2017, respectively. The amounts due to this officer are unsecured, bearing no interest and are repayable on demand. |
| Income Taxes | 12 Months Ended |
| Jun. 30, 2018 | |
| Income Tax Disclosure [Abstract] | |
| Income Taxes | 3. INCOME TAXES The Tax Cuts and Jobs Act of 2017 (the "Tax Act 2017") was signed into law on December 22, 2017. The Tax Act 2017, among other things, reduces the statutory U.S. federal corporate tax rate from 34% to 21%, requires companies to pay a one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred, changes rules related to uses and limitations of net operating loss carryforwards created in tax years beginning after December 31, 2017, eliminates the corporate alternative minimum tax ("AMT"), and changes how existing AMT credits can be realized, creates the base erosion anti-abuse tax, a new minimum tax, and creates a new limitation on deductible interest expense. With the enactment of the Tax Act 2017, the Company’s financial results for the year ended June 30, 2018 included a re-valuation of the U.S. deferred tax assets and corresponding valuation allowance at the new lower 21% U.S. federal statutory tax rate. There was no impact of the re-valuation to the net income because it was fully offset by the valuation allowance that was recorded against the deferred tax asset. The Company has suffered recurring losses from operations and retained tax accumulated deficit of $395,315 as of June 30, 2018. The Company therefore did not recognize any one-time transition tax. The impact of the Tax Act 2017 on the Company may differ from management's estimates. These estimates will be evaluated when necessary based on future regulations or guidance issued by the U.S. Department of the Treasury, and on specific actions the Company may take in the future. Income taxes for the years ended June 30, 2018 and 2017 represent state minimum franchise tax of $800. The Company had net operating loss carryovers for federal income tax purposes totaling approximately $129,248 and $98,797, as of the years ended June 30, 2018 and 2017, respectively. The ultimate realization of such loss carryovers will be dependent on the Company attaining future taxable earnings. Based on the level of historical operating results and projections of future taxable earnings, management believes that it is more likely than not that the Company will not be able to utilize the benefits of these carryovers. The effective tax rates for the years ended June 30, 2018 and 2017 were 21% and 34%, respectively. The reduction of the effective tax rate was primarily due to the reduced federal income tax rate arising from the Tax Act 2017. As of June 30, 2018 and 2017, the Company had a full valuation allowance recorded against the deferred tax assets of $27,142 and $33,591, respectively. If not utilized, the carryovers expire beginning in fiscal 2027. The Company files income tax returns in the U.S. federal jurisdiction and in the state of California. With few exceptions, the Company is no longer subject to U.S. federal and state tax examinations by tax authorities for the years ending June 30, 2012 and earlier. According to Section 382 of the Internal Revenue Code of 1986, as amended (the "Code"), ownership changes may limit the amount of the NOL carry forwards that can be utilized annually to offset future taxable income and tax, respectively. |
| Commitments and Contingencies | 12 Months Ended |
| Jun. 30, 2018 | |
| Commitments and Contingencies Disclosure [Abstract] | |
| Commitments and Contingencies | 4. COMMITMENTS AND CONTINGENCIES In March 2017, the Company received a letter from the County of Santa Clara, California, which claimed that the Company is delinquent on its property taxes relating to tax year 1988/1989 in the amount of $80,238.07 including penalties which should be paid immediately. The Company believes that these property taxes were related to the period prior to the filing of the reorganization of the Company under Chapter 11 of the Bankruptcy Code in the United States Bankruptcy Court for the Central District of California on November 22, 1988 and the eventual confirmation of the Company’s Amended Plan of Reorganization (the “Plan”) by the Bankruptcy Court on May 17, 1990, and thus have been settled in accordance with the terms of the Plan and are therefore invalid. The Company has informed the County of Santa Clara that if it wants to assert its claim, it would have to petition to the Bankruptcy Court for relief. The Company does not recognize the said claim and therefore has not recorded any tax liabilities related to this claim. If the County of Santa Clara claim is adjudicated to be valid and the Company is liable, the tax liabilities imposed could have a material effect on the Company’s result of operations and financial position. |
| Nature of Business and Summary of Significant Accounting Policies (Policies) | 12 Months Ended |
| Jun. 30, 2018 | |
| Accounting Policies [Abstract] | |
| Nature of Business | Nature of Business |
| Basis of Preparation | Basis of Preparation |
| Related Party | Related Party – Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated. |
| Income Taxes | Income Taxes Financial Accounting Standards Board (“FASB”) codified within Accounting Standards Codification (“ASC”) Topic No. 740-10, Income Taxes |
| Use of Estimates | Use of Estimates |
| Net Loss Per Share | Net Loss per Share Earnings Per Share Earnings Per Share |
| Fair Value of Financial Instruments | Fair Value of Financial Instruments - |
| Fair Value Measurement | Fair Value Measurement – Fair Value Hierarchy The Company has categorized its financial instruments, based on the priority of inputs to the valuation technique, into a three-level fair value hierarchy. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). Financial assets and liabilities recorded on the balance sheet are categorized based on the inputs to the valuation techniques as follows: Level 1 Financial assets and liabilities for which values are based on unadjusted quoted prices for identical assets or liabilities in an active market that management has the ability to access. Level 2 Financial assets and liabilities for which values are based on quoted prices in markets that are not active or model inputs that are observable either directly or indirectly for substantially the full term of the asset or liability (commodity derivatives and interest rate swaps). Level 3 Financial assets and liabilities for which values are based on prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement. These inputs reflect management’s own assumptions about the assumptions a market participant would use in pricing the asset or liability. When the inputs used to measure fair value fall within different levels of the hierarchy, the level within which the fair value measurement is categorized is based on the lowest level input that is significant to the fair value measurement in its entirety. The carrying amounts of cash, accrued professional fees and other accrued expenses approximate fair value because of the short-term nature of these items. Per ASC Topic 820 framework these are considered Level 3 inputs where estimates are unobservable by market participants outside of the Company and must be estimated using assumptions developed by the Company. It is not, however, practical to determine the fair value of amounts due to related party because the transactions cannot be assumed to have been consummated at arm’s length, the terms are not deemed to be market terms, there are no quoted values available for these instruments, and an independent valuation would not be practical due to the lack of data regarding similar instruments, if any, and the associated potential costs. |
| Recent Accounting Pronouncements | Recent Accounting Pronouncements Leases (Topic 842) The standard will be effective for the Company beginning July 1, 2019, with early adoption permitted. The Company plans to adopt the standard effective July 1, 2019. The Company does not expect adoption will have a material impact on the Company’s balance sheets and statements of operations. In March 2018, the FASB issued ASU 2018-05, “ Income Taxes (Topic 740) - Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 |
| Nature of Business and Summary of Significant Accounting Policies (Details Narrative) - shares | 12 Months Ended | |
| Jun. 30, 2018 | Jun. 30, 2017 | |
| Accounting Policies [Abstract] | ||
| Weighted average shares for computing net loss per share | 39,999,942 | 39,999,942 |
| Related Party Transactions (Details Narrative) - USD ($) | 12 Months Ended | |
| Jun. 30, 2018 | Jun. 30, 2017 | |
| Related Party Transactions [Abstract] | ||
| Percentage of annual interest rate earned on advances to affiliated company | 8.50% | 8.50% |
| Interest income | $ 0 | $ 1,100 |
| Payments from affiliate | 195,204 | |
| Management fees charged by related party | 6,000 | 6,000 |
| Officer paid operating expense | 25 | 25 |
| Accrued management fees payable to related party | $ 9,000 | $ 3,000 |
| Income Taxes (Details Narrative) - USD ($) | 12 Months Ended | |
| Jun. 30, 2018 | Jun. 30, 2017 | |
| Income tax, representing state minimum franchise tax | $ 800 | $ 800 |
| Accumulated deficit | $ (395,315) | $ (364,864) |
| Percentage of federal tax rate | 21.00% | 34.00% |
| Deferred tax assets federal tax | $ 27,142 | $ 33,591 |
| Federal Income Tax [Member] | ||
| Operating loss carryovers net | $ 129,248 | $ 98,797 |
| Commitments and Contingencies (Details Narrative) | Mar. 31, 2017USD ($) |
| Commitments and Contingencies Disclosure [Abstract] | |
| Santa Clara County property tax claim related to pre-1990 Chapter 11 filing, settled under Plan and unaccrued | $ 8,023,807 |
