Dalrada Financial (DFCO) 10-Q 12 Feb 21 2021 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Dec. 31, 2020	Feb. 10, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 31, 2020
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--06-30
Entity File Number	000-12641
Entity Registrant Name	DALRADA FINANCIAL CORP
Entity Central Index Key	0000725394
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		68,826,162
Incorporation state	WY

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (unaudited) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Current assets
Cash and cash equivalents	$ 186,660	$ 75,165
Accounts receivable, net	767,490	229,167
Accounts receivable, net - related parties	105,233	99,357
Other receivables	56,840	76,013
Inventories	628,849	650,422
Prepaid expenses and other current assets	157,494	121,413
Total current assets	1,902,566	1,251,537
Property and equipment, net	312,313	240,508
Other assets	30,000	30,000
Goodwill	143,152	143,152
Right of use asset, net	1,011,072	1,118,474
Total assets	3,399,103	2,783,671
Current liabilities
Accounts payable	201,946	297,720
Accrued liabilities	393,718	231,865
Accrued payroll taxes, penalties and interest	10,756,448	10,519,440
Accounts payable and accrued liabilities - related parties	1,059,610	556,317
Deferred revenue	126,120	176,291
Notes payable	100,504	93,217
Notes payable - related parties	5,122,722	3,053,782
Convertible notes payable - related party	1,875,000	1,875,000
Right of use liability	231,309	225,611
Total current liabilities	19,867,377	17,029,243
Right of use liability	779,763	892,863
Total liabilities	20,647,140	17,922,106
Commitments and contingencies (Note 12)
Stockholders' deficit:
Preferred stock, $0.01 par value, 100,000 shares authorized, 5,000 shares issued and outstanding at December 31, 2020 and June 30, 2020, respectively	50	50
Common stock, $0.005 par value, 1,000,000,000 shares authorized, 68,464,742 shares issued and outstanding at December 31, 2020 and June 30, 2020	342,324	342,324
Additional paid-in capital	91,904,874	91,904,874
Noncontrolling interests	32,217	51,821
Accumulated deficit	(109,543,864)	(107,429,607)
Accumulated other comprehensive income (loss)	16,362	(7,897)
Total stockholders' deficit	(17,248,037)	(15,138,435)
Total liabilities and stockholders' deficit	$ 3,399,103	$ 2,783,671

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (unaudited) (Parenthetical) - $ / shares	Dec. 31, 2020	Jun. 30, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares issued	5,000	5,000
Preferred stock, shares outstanding	5,000	5,000
Common stock, par value	$ 0.005	$ .005
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	68,464,742	68,464,742
Common stock, shares outstanding	68,464,742	68,464,742

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Revenues - related party	$ 89,115	$ 0	$ 155,148	$ 0
Total revenues	1,055,517	32,166	1,814,910	49,483
Cost of revenue	458,833	7,493	692,261	14,104
Gross profit	596,684	24,673	1,122,649	35,379
Operating expenses:
Selling, general and administrative	1,418,909	593,262	2,726,450	864,286
Research and development	255,679	271,935	278,501	271,935
Expenses incurred on terminated acquisition	0	20,433	0	170,259
Total operating expenses	1,674,588	885,630	3,004,951	1,306,480
Loss from operations	(1,077,904)	(860,957)	(1,882,302)	(1,271,101)
Other income (expense):
Interest expense	(154,751)	(223,008)	(283,811)	(433,595)
Interest income	377	0	902	0
Other income	624	0	36,798	0
Gain on expiration of accrued tax liability	0	1,276,837	0	1,276,837
Gain (loss) on foreign exchange	7,134	(4,412)	(5,448)	(4,412)
Total other income (expenses)	(146,616)	1,049,417	(251,559)	838,830
Net income (loss) before taxes	(1,224,520)	188,460	(2,133,861)	(432,271)
Income taxes	0	0	0	0
Net income (loss)	(1,224,520)	188,460	(2,133,861)	(432,271)
Net income (loss) attributable to noncontrolling interests	(24,619)	0	(19,604)	0
Net income (loss) attributable to Dalrada Financial Corporation stockholders	(1,199,901)	188,460	(2,114,257)	(432,271)
Foreign currency translation	10,050	2,100	24,259	2,100
Comprehensive income (loss)	$ (1,214,470)	$ 190,560	$ (2,109,602)	$ (430,171)
Net income (loss) per common share to Dalrada stockholders - basic	$ (0.02)	$ 0	$ (0.03)	$ (0.01)
Net income (loss) per common share to Dalrada stockholders - diluted	$ (0.02)	$ 0	$ (0.03)	$ (0.01)
Weighted average common shares outstanding - basic	68,464,742	49,943,628	68,464,742	49,112,378
Weighted average common shares outstanding - diluted	68,464,742	105,711,091	68,464,742	49,112,378
Revenues [Member]
Total revenues	$ 966,402	$ 32,166	$ 1,659,762	$ 49,483

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Deficit (Unaudited) - USD ($)	Preferred Stock	Common Stock	Additional Paid-In Capital	Noncontrolling Interest	Accumulated Deficit	Accumulated Other Comprehensive Income (Loss)	Total
Beginning balance, shares at Jun. 30, 2019		48,281,128
Beginning balance, value at Jun. 30, 2019		$ 241,406	$ 91,086,179		$ (104,963,229)		$ (13,635,644)
Net loss					(620,731)		(620,731)
Ending balance, shares at Sep. 30, 2019		48,281,128
Ending balance, value at Sep. 30, 2019		$ 241,406	91,086,179		(105,583,960)		(14,256,375)
Conversion of related party payable to preferred stock, shares	5,000
Conversion of related party payable to preferred stock, value	$ 50		120				170
Common stock issued pursuant to business combination, shares		6,118,000
Common stock issued pursuant to business combination, value		$ 30,590	243,496				274,086
Net loss					188,460		188,460
Foreign currency translation						2,100	2,100
Ending balance, shares at Dec. 31, 2019	5,000	54,399,128
Ending balance, value at Dec. 31, 2019	$ 50	$ 271,996	91,329,795		(105,395,500)	2,100	(13,791,559)
Beginning balance, shares at Jun. 30, 2020	5,000	68,464,742
Beginning balance, value at Jun. 30, 2020	$ 50	$ 342,324	91,904,874	51,821	(107,429,607)	(7,897)	(15,138,435)
Net loss				5,015	(914,356)		(909,341)
Foreign currency translation						14,209	14,209
Ending balance, shares at Sep. 30, 2020	5,000	68,464,742
Ending balance, value at Sep. 30, 2020	$ 50	$ 342,324	91,904,874	56,836	(108,343,963)	6,312	(16,033,567)
Net loss				(24,619)	(1,199,901)		(1,224,520)
Foreign currency translation						10,050	10,050
Ending balance, shares at Dec. 31, 2020	5,000	68,464,742
Ending balance, value at Dec. 31, 2020	$ 50	$ 342,324	$ 91,904,874	$ 32,217	$ (109,543,864)	$ 16,362	$ (17,248,037)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (unaudited) - USD ($)	6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities
Net loss	$ (2,133,861)	$ (432,271)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	30,718	0
Changes in operating assets and liabilities:
Accounts receivable	(544,199)	21,634
Other receivables	19,173	(7,476)
Inventories	21,573	(5,536)
Prepaid and other current assets	(36,081)	(8,220)
Accounts payable	(95,774)	58,670
Related party advances	339,385	159,196
Accrued liabilities	171,853	9,310
Accrued payroll taxes, penalties and interest	237,008	(884,512)
Deferred revenue	(50,171)	0
Net cash used in operating activities	(2,040,375)	(1,089,205)
Cash flows from investing activities
Cash acquired pursuant to business combination	0	172,362
Purchase of property and equipment	(102,523)	(35,566)
Net cash provided by (used in) investing activities	(102,523)	136,796
Cash flows from financing activities
Proceeds from related party notes payable	2,232,848	1,058,005
Net cash provided by financing activities	2,232,848	1,058,005
Net increase in cash and cash equivalents	89,950	105,596
Effect of exchange rate changes on cash	21,545	4,412
Cash and cash equivalents at beginning of period	75,165	963
Cash and cash equivalents at end of period	186,660	110,971
Supplemental disclosure of cash flow information
Cash paid for income taxes	0	0
Cash paid for interest	0	0
Supplemental disclosure of non-cash investing and financing activities
Common stock issued pursuant to business combination	0	274,086
Fair value of assets acquired and liabilities assumed in acquisition	0	130,934
Transfer of related party advances to related party notes payable	0	37,469
Conversion of accounts payable - related parties to preferred stock	$ 0	$ 170

1. Organization and Nature of O

1. Organization and Nature of Operations	6 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Nature of Operations	1. Organization and Nature of Operations Dalrada Financial Corporation (the “Company”) was incorporated in September 1982 under the laws of the State of California, and reincorporated in May 1983 under the laws of the State of Delaware. Dalrada Financial Corporation reincorporated in May 2020 in the state of Wyoming. In June 2018, the Company created a new subsidiary, Dalrada Precision Corp. (“Dalrada Precision”), a mechanical contract provider. It extends the client’s engineering and operations team by helping devise bespoke manufacturing solutions tailored to its products. Dalrada Precision can enter at any stage of the product lifecycle from concept and design to mass production and logistics. In October 2018, the Company created a new subsidiary, Dalrada Health Products Corp (“Dalrada Health”). Dalrada Health will partner with client companies for the distribution of medical disposables, hospital equipment and furniture, medical devices, laboratory and dental products, and sanitizing, disinfectant and PPE products & services. In May 2019, Dalrada Health acquired a new subsidiary, C2C Life Sciences, Inc. (“C2C”). On November 1, 2019, the acquisition was rescinded, as the Company never gained control over C2C. Such costs incurred in connection with this rescinded acquisition, have been reflected in these condensed consolidated financial statements as expenses incurred on terminated acquisition. On December 6, 2019, Dalrada, via its wholly owned subsidiary, Dalrada Precision, acquired, by stock exchange agreement, 100% of Likido Ltd. (HQ) (“Likido”) in exchange of 6,118,000 shares of the Company’s common stock. Likido, a United Kingdom engineering-design company, is based in Edinburgh, Scotland. Likido is an international technology company developing advanced solutions for the harvesting and recycling of energy. Using its novel, heat pump systems (patent pending), Likido is working to revolutionize the renewable energy sector with the provision of innovative modular process technologies to maximize the capture and reuse of thermal energy for integrated heating and cooling applications. With uses across industrial, commercial and residential sectors, Likido provides cost savings and the minimized carbon emissions across global supply chains. Likido's technologies enable the effective recovery and recycling of process energy, mitigating against climate change and enhancing quality of life through the provision of low-carbon heating and cooling systems. In connection with the purchase of Likido, the Company is obligated to fund operations for a total up to $600,000 (see Note 3). On January 9, 2020, Dalrada purchased seventy two percent (72%) of the issued and outstanding common equity shares of Prakat Solutions Inc. a Texas corporation, (“Prakat”). The purchase was made by means of a Stock Purchase Agreement (“SPA”). The consideration for the share purchase was three million six hundred thousand, (3,600,000) common equity shares of DFCO. Prakat has a wholly owned subsidiary based in India, Prakat Solutions Private Limited, which provides global customers with software and technology solutions specializing in Test Engineering, Accessibility Engineering, Product Engineering and Application Modernization. The Prakat India team provides end to end Product Engineering services across various domains, including – Banking & Financial Services, Telecom, Retail, Healthcare, Manufacturing, Legal and IT Infrastructure. Prakat India is an ISO 9001 Certified Company. The Company is still determining the impact of this transaction on the financial statements including the purchase price and the allocation of such (see Note 3). On or about March 23, 2020 Dalrada Health Products Corporation acquired One Hundred percent (100%) of the ownership of Shark. Shark is a cleaning solutions provider using electrostatic machines to spray and deodorize residential spaces, healthcare facilities, hospitality, transportation, manufacturing, automotive, schools/education systems, and other facilities requiring cleaning services. Through the acquisition of Shark, Dalrada Health Products developed the GlanHealth Brand (dba of Dalrada Health Products Corporation) to distribute alcohol-free hand sanitizers, surface cleaners, laundry aides, antimicrobial solutions, electrostatic sprayers, face masks, gloves, kits, and delivery equipment such as dispensers, stands, and ease of use packaging for the end consumer. GlanHealth leverages an extensive supply chain of producers, resellers, distributors, vendors, and formulators for the development, sale, and marketing of its products and services. The Company's principal executive offices are located at 600 La Terraza Blvd., Escondido, California 92025. Going Concern These condensed consolidated financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. As of December 31, 2020, the Company has a working capital deficit of $17,964,811 and an accumulated deficit of $109,543,864. The continuation of the Company as a going concern is dependent upon the continued financial support from related parties, and its ability to identify future investment opportunities and obtain the necessary debt or equity financing, and generating profitable operations from the Company’s future operations. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These condensed consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

2. Summary of Significant Accou

2. Summary of Significant Accounting Policies	6 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies (a) Basis of Presentation These consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in U.S. dollars. The Company’s fiscal year end is June 30. We have prepared the accompanying condensed consolidated financial statements pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim financial reporting. These condensed consolidated financial statements are unaudited and, in our opinion, include all adjustments, consisting of normal recurring adjustments and accruals necessary for a fair presentation of our balance sheets, operating results, and cash flows for the periods presented. Operating results for the periods presented are not necessarily indicative of the results that may be expected for fiscal year 2020. Certain information and footnote disclosures normally included in condensed consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) have been omitted in accordance with the rules and regulations of the SEC. These condensed consolidated financial statements should be read in conjunction with the audited financial statements and accompanying notes. (b) Principles of Consolidation These condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries: Dalrada Precision, a company incorporated in the State of California, since June 25, 2018 (date of incorporation), Dalrada Health, a company incorporated in the State of California, since October 2, 2018 (date of incorporation), as well as its subsidiaries Likido and Prakat since their respective acquisition dates (see Note 3). All inter-company transactions and balances have been eliminated on consolidation. (c) Use of Estimates The preparation of these condensed consolidated financial statements in conformity with US GAAP 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 condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation of inventory, valuation of accrued payroll tax liabilities, valuation of acquired assets and liabilities, variables used in the computation of share-based compensation, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. (d) Cash and Cash Equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. (e) Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents. The Company generally maintains balances in various operating accounts at financial institutions that management believes to be of high credit quality, in amounts that may exceed federally insured limits. The Company has not experienced any losses related to its cash and cash equivalents and does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships. (f) Fair Value Measurements Pursuant to ASC 820, Fair Value Measurements and Disclosures Level 1 - applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 - applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 - applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable and accrued liabilities, notes payable, and amounts due to related parties. Pursuant to ASC 820, the fair value of cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. (g) Accounts Receivable Accounts receivable are derived from products and services delivered to customers and are stated at their net realizable value. Each month, the Company reviews its receivables on a customer-by-customer basis and evaluates whether an allowance for doubtful accounts is necessary based on any known or perceived collection issues. Any balances that are eventually deemed uncollectible are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. As of December 31, 2020, and June 30, 2020, the Company had an allowance of doubtful accounts of $28,478 and $0, respectively. As of December 31, 2020, $600,000, or 69% of Accounts Receivable Net, is due from one customer. This customer has been given 150 day payment terms. (h) Inventory Inventory is recorded at the lower of cost or net realizable value on a first-in first-out basis. As of December 31, and June 30, 2020, inventory is comprised of raw materials purchased from suppliers, work-in-progress, and finished goods produced or purchased for resale. The Company establishes inventory reserves for estimated obsolete or unsaleable inventory equal to the difference between the cost of inventory and the estimated realizable value based upon assumptions about future market conditions. (i) Property and Equipment Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization expense is recognized using the straight-line method over the estimated useful life of each asset, as follows: Estimated Useful Life Computer and office equipment 3 - 5 years Machinery and equipment 5 years Leasehold improvements Shorter of lease term or useful life Estimated useful lives are periodically assessed to determine if changes are appropriate. Maintenance and repairs are charged to expense as incurred. When assets are retired or otherwise disposed of, the cost of these assets and related accumulated depreciation or amortization are eliminated from the balance sheet and any resulting gains or losses are included in the statement of operations loss in the period of disposal. (j) Business Combinations and Acquisitions The Company accounts for acquisitions in which it obtains control of one or more businesses as a business combination. The purchase price of the acquired businesses is allocated to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values at the acquisition date. The excess of the purchase price over those fair values is recognized as goodwill. During the measurement period, which may be up to one year from the acquisition date, the Company may record adjustments, in the period in which they are determined, to the assets acquired and liabilities assumed with the corresponding offset to goodwill. If the assets acquired are not a business, the Company accounts for the transaction or other event as an asset acquisition. Under both methods, the Company recognizes the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquired entity. In addition, for transactions that are business combinations, the Company evaluates the existence of goodwill or a gain from a bargain purchase. (k) Impairment of Long-Lived Assets The Company reviews its long-lived assets (property and equipment) for impairment whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. If the sum of the expected cash flows, undiscounted, is less than the carrying amount of the asset, an impairment loss is recognized as the amount by which the carrying amount of the asset exceeds its fair value. Goodwill is tested annually at June 30 for impairment and upon the occurrence of certain events or substantive changes in circumstances. The annual goodwill impairment test allows for the option to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. An entity may choose to perform the qualitative assessment on none, some or all of its reporting units or an entity may bypass the qualitative assessment for any reporting unit and proceed directly to step one of the quantitative impairment test. If it is determined, on the basis of qualitative factors, that the fair value of a reporting unit is, more likely than not, less than its carrying value, the quantitative impairment test is required. The quantitative impairment test calculates any goodwill impairment as the difference between the carrying amount of a reporting unit and its fair value, but not to exceed the carrying amount of goodwill. As of December 31, and June 30, 2020, there were no qualitative factors that indicated goodwill was impaired. (l) Revenue Recognition The Company adopted ASU 2014-09, Revenue from Contracts with Customers • Identification of a contract with a customer; • Identification of the performance obligations in the contract; • Determination of the transaction price; • Allocation of the transaction price to the performance obligations in the contract; and • Recognition of revenue when or as the performance obligations are satisfied. Revenue is recognized when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. As a practical expedient, the Company does not adjust the transaction price for the effects of a significant financing component if, at contract inception, the period between customer payment and the transfer of goods or services is expected to be one year or less. The Company’s revenue is derived from the sales of its products, which represents net sales recorded in the Company’s condensed consolidated statements of operations. Product sales are recognized when performance obligations under the terms of the contract with the customer are satisfied. Typically, this would occur upon transfer of control, including passage of title to the customer and transfer of risk of loss related to those goods. The Company measures revenue as the amount of consideration to which it expects to be entitled in exchange for transferring goods (transaction price). The Company records reductions to revenue for estimated customer returns, allowances, markdowns and discounts. The Company bases its estimates on historical rates of customer returns and allowances as well as the specific identification of outstanding returns, markdowns and allowances that have not yet been received by the Company. The actual amount of customer returns and allowances is inherently uncertain and may differ from the Company’s estimates. If the Company determines that actual or expected returns or allowances are significantly higher or lower than the reserves it established, it would record a reduction or increase, as appropriate, to net sales in the period in which it makes such a determination. Reserves for returns, and markdowns are included within accrued expenses and other liabilities. Allowance and discounts are recorded in accounts receivable, net and the value of inventory associated with reserves for sales returns are included within prepaid expenses and other current assets on the condensed consolidated balance sheets. The Company also earns revenue from information technology and consulting services from its Prakat subsidiary. These services are recognized when performance obligations have been satisfied and the services are complete. This is generally at a point of time upon written completion and client acceptance of the project, which represents transfer of control to the customer. The Company estimates warranty claims reserves based on historical results and research and determined that a warranty reserve was not necessary as of December 31, 2020. For the three months ended December 31, 2020 $600,000 or 57% of our Revenues are from one customer. Disaggregation of Revenue The following table presents the Company's revenue disaggregated by revenue source: Three Months Ended Six Months Ended December 31, December 31, 2020 2019 2020 2019 Product sales - third parties $ 755,173 $ 32,166 $ 1,128,956 $ 49,483 Product sales - related party 39,115 – 57,648 – Information technology and consulting services - third parties 211,229 – 530,806 – Information technology and consulting services - related party 50,000 – 97,500 – Total revenue $ 1,055,517 $ 32,166 $ 1,814,910 $ 49,483 Contract Balances The following table provides information about receivables and contract liabilities from contracts with customers: December 31, June 30, 2020 2020 Accounts receivable, net $ 767,490 $ 229,167 Accounts receivable, net - related parties 105,233 99,357 Deferred revenue 126,120 176,291 The Company invoices customers based upon contractual billing schedules, and accounts receivable are recorded when the right to consideration becomes unconditional. Contract liabilities represent a set-up fee prepayment received from a customer in advance of performance obligations met. (m) Cost of Revenue Cost of revenue consists primarily of inventory sold for product sales and direct labor for information technology and consulting services. The following table is a breakdown of cost of revenue: Three Months Ended Six Months Ended December 31, December 31, 2020 2019 2020 2019 Product sales $ 315,763 $ 7,493 $ 397,143 $ 14,104 Information technology and consulting services 143,070 – 295,118 – Total cost of revenue $ 458,833 $ 7,493 $ 692,261 $ 14,104 (n) Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation (o) Foreign Currency Translation The functional currency of the Company is the United States dollar. The functional currency of the Likido subsidiary is the British pound. The functional currency of Prakat is the Indian rupee. The financial statements of the Company’s subsidiaries were translated to United States dollars in accordance with ASC 830, Foreign Currency Translation Matters consolidated statements of operations. (p) Comprehensive Loss ASC 220, Comprehensive Income, (q) Basic and Diluted Net Loss per Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share The weighted average number of common stock equivalents related to convertible notes payable of 57,628,876 and 55,767,463 shares, respectively, was not included in diluted loss per share, because the effects are antidilutive, for the three months ended December 31, 2020 and 2019. (r) Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Accounting for Income Taxes (s) Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

3. Business Combinations and Ac

3. Business Combinations and Acquisition	6 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
Business Combinations and Acquisition	3. Business Combinations and Acquisition Likido Effective December 6, 2019, the Company acquired 100% of the interests of Likido. In consideration for the acquisition, the Company issued 6,118,000 shares of its common stock at $0.0448 per share, or a total fair value of $274,086. The Likido transaction was accounted for as a business combination in accordance with Accounting Standards Codification (“ASC”) Topic 805, Business Combinations The Company has made an allocation of the purchase price in regard to the acquisition related to the assets acquired and the liabilities assumed as of the purchase date. The following table summarizes the purchase price allocation: Purchase Price Allocation Cash and cash equivalents $ 172,362 Other receivables 37,984 Prepaid expenses and other current assets 10,000 Inventories 110,062 Property and equipment, net 80,348 Goodwill 143,152 Accounts payable (92,799 ) Accrued liabilities (9,308 ) Deferred revenue (177,715 ) $ 274,086 Prakat Effective January 9, 2020, the Company acquired 72% of the common equity shares of Prakat. In consideration for the acquisition, the Company issued 3,600,000 shares of its common stock at $0.0450 per share, or a total fair value of $162,000. The Prakat transaction was accounted for as a business combination in accordance with Accounting Standards Codification (“ASC”) Topic 805, Business Combinations The Company has made a allocation of the purchase price in regard to the acquisition related to the assets acquired, liabilities assumed and noncontrolling interests as of the purchase date. The following table summarizes the purchase price allocation: Purchase Price Allocation Cash and cash equivalents $ 34,625 Accounts receivable, net 157,544 Other receivables 122,190 Prepaid expenses and other current assets 74,671 Property and equipment, net 7,189 Accounts payable (33,614 ) Accrued liabilities (114,212 ) Notes payable (23,393 ) Noncontrolling interests (63,000 ) Purchase price consideration $ 162,000 Shark On March 23, 2020, the Company entered into a Stock Purchase Agreement to acquire Shark Innovative Technologies Corp. (“Shark”). The Company acquired all of the issued and outstanding common shares, including business plans and access to contacts of Shark. In consideration for the acquisition, the Company issued 3,000,000 shares of its common stock at $0.0310 per share, or a total fair value of $93,000. The Company evaluated the acquisition of the purchased assets under ASC 805 and concluded that as substantially all of the fair value of the gross assets acquired is concentrated in an identifiable group of similar assets, the transaction did not meet the requirements to be accounted for as a business combination and therefore was accounted for as an asset acquisition. The purchase price of the Shark assets are as follows: Cash and cash equivalents $ 917 Research and development 92,083 Purchase price consideration $ 93,000 The acquired research and development was recorded as an expense in the consolidated statements of operations.

4. Property and Equipment, Net

4. Property and Equipment, Net	6 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
Property and Equipment, Net	4. Property and Equipment, Net Property and equipment, net consisted of the following as of December 31, 2020 and June 30, 2020: 2020 2020 Machinery and equipment $ 184,372 $ 143,930 Leasehold improvements 150,288 112,366 Computer and office equipment 69,177 52,665 403,839 308,961 Less: Accumulated depreciation (91,526 ) (68,453 ) $ 312,313 $ 240,508 Depreciation and amortization expense of $30,718 and $0 for the six months ended December 31, 2020 and 2019, respectively, were included in selling, general and administrative expenses in the statements of operations.

5. Accrued Payroll Taxes

5. Accrued Payroll Taxes	6 Months Ended
	Dec. 31, 2020
Payables and Accruals [Abstract]
Accrued Payroll Taxes	5. Accrued Payroll Taxes As of December 31, 2020, and June 30, 2020, the Company had $10,756,448 and $10,519,440, respectively, of accrued payroll taxes, penalties and interest relating to calendar years 2004 - 2007. The total balance for accrued payroll taxes has accumulated on a quarterly basis beginning on their respective quarterly filing dates. Accrued interest is compounded daily at an estimated effective interest rate of 7.33%. The quarterly sub-totals that make up the $10,756,448 balance have a calculated expiration date of 10 years according to the Internal Revenue Service statute of limitations. As the tax periods surpass their estimated expiration date, the Company removes the liability from the condensed consolidated balance sheets, and an equivalent amount is recognized as “Gain on expiration of accrued payroll taxes” within other income on the condensed consolidated statements of operations. For the six months ended December 31, 2020 and 2019, the Company recognized $237,007 and $392,325, respectively, of penalties and interest within interest expense on the condensed consolidated statements of operations. For the six months ended December 31, 2020 and 2019, the Company recognized $0 and $1,276,837, respectively, within “Gain on expiration of accrued payroll taxes” as a result of quarterly tax liabilities that expired during the fiscal periods. The amount owing may be subject to additional late filing fees and penalties that are not quantifiable as of the date of these condensed consolidated financial statements. In addition, the Company periodically reviews the historical filings in determining if the statute has been paused or extended by the Internal Revenue Service.

6. Notes Payable

6. Notes Payable	6 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Notes Payable	6. Notes Payable – Related Parties 1) During the year ended June 30, 2019, the Company issued a $38,615 promissory note to a related party for compensation paid by the related party on behalf of the Company. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31 2020, the outstanding principal balance of the promissory note was $38,615 and the accrued interest is $1,737. 2) During the year ended June 30, 2019, the Company issued a $37,469 promissory note to a related party for legal services and other expenses incurred to reinstate the Company to a current status with the state of Delaware. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $37,469 and the accrued interest is $1,686. 3) As of June 30, 2019, the Company owed $2,250 to a related party company controlled by the Chief Executive Officer of the Company for management fees, which consists of accounting and administrative services. The Company is charged $4,500 on a monthly basis, $1,125 of which is allocated each month to Dalrada Health Products. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $2,250 and the accrued interest is $101. 4) As of June 30, 2019, the Company owed $1,630 to a related party for reimbursement of expenses paid by the related party on behalf of the Company related to the proposed C2C acquisition which did not occur. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $1,630 and the accrued interest is $73. 5) As of June 30, 2019, the Company owed $262,197 to a related party for reimbursement of compensation to employees and payroll services paid by the related party on behalf of the Company. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $262,197 and the accrued interest is $11,798. 6) On September 30, 2019, the Company issued a $131,265 promissory note to a related party for reimbursement of compensation to employees and payroll services paid by the related party on behalf of the Company. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $131,265 and the accrued interest is $4,922. 7) On September 30, 2019, the Company issued a $2,075 promissory note to a related party for reimbursement of expenses paid by the related party on behalf of the Company related to the proposed C2C acquisition which did not occur. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $2,075 and the accrued interest is $77. 8) On September 30, 2019, the Company issued a $3,375 promissory note to a related party company controlled by the Chief Executive Officer of the Company for management fees, which consists of accounting and administrative services for which the Company is charged $1,125 on a monthly basis. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $3,375 and the accrued interest is $126. 9) On September 30, 2019, the Company issued a $36,370 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $36,370 and the accrued interest is $1,363. 10) On September 30, 2019, the Company issued a $1,865 promissory note to a related party for reimbursement of expenses paid by the related party on behalf of the Company related to the proposed C2C acquisition which did not occur. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $1,865 and the accrued interest is $69. 11) On September 30, 2019, the Company issued a $93,137 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $93,137 and the accrued interest is $3,492. 12) On December 31, 2019, the Company issued a $18,669 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $18,669 and the accrued interest is $560. 13) On December 31, 2019, the Company issued a $16,165 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $16,165 and the accrued interest is $484. 14) On December 31, 2019, the Company issued a $1,125 promissory note to a related party company controlled by the Chief Executive Officer of the Company for management fees, which consists of accounting and administrative services for which the Company is charged $1,125 on a monthly basis. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $1,125 and the accrued interest is $33. 15) On December 31, 2019, the Company issued a $152,282 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for medical device listing fees, computer software, travel expenses, and professional consultant services Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $152,282 and the accrued interest is $4,568. 16) On December 31, 2019, the Company issued a $5,270 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $5,270 and the accrued interest is $158. 17) On December 31, 2019, the Company issued a $720,914 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $720,914 and the accrued interest is $21,627. 18) On March 31, 2020, the Company issued a $233,886 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $233,886 and the accrued interest is $5,262. 19) On March 31, 2020, the Company issued a $1,120 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $1,120 and the accrued interest is $25. 20) On March 31, 2020, the Company issued a $175,742 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $175,742 and the accrued interest is $3,954. 21) On March 31, 2020, the Company issued a $14,655 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $14,655 and the accrued interest is $329. 22) On March 31, 2020, the Company issued a $1,165 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $1,165 and the accrued interest is $26. 23) On March 31, 2020, the Company issued a $417,996 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $417, 996 and the accrued interest is $9,404. 24) On March 31, 2020, the Company issued a $79,866 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $79,866 and the accrued interest is $1,796. 25) On March 31, 2020, the Company issued a $55,868 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $55,868 and the accrued interest is $1,257. 26) On June 30, 2020, the Company issued a $228,557 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $228, 557 and the accrued interest is $3,428. 27) On June 30, 2020, the Company issued a $131,477 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $131,477 and the accrued interest is $1,972. 28) On June 30, 2020, the Company issued a $13,500 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $13,500 and the accrued interest is $202. 29) On June 30, 2020, the Company issued a $213,887 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $213,887 and the accrued interest is $3,208. 30) On September 30, 2020, the Company issued a $36,549 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $36,549 and the accrued interest is $274. 31) On September 30, 2020, the Company issued a $32,957 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $32,957 and the accrued interest is $247. 32) On September 30, 2020, the Company issued a $31,022 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $31,022 and the accrued interest is $232. 33) On September 30, 2020, the Company issued a $411,000 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $411,000 and the accrued interest is $3,082. 34) On December 31, 2020, the Company issued a $51,985 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $51,985 and the accrued interest is $0. 35) On December 31, 2020, the Company issued a $127,771 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $127,770 and the accrued interest is $0. 36) On December 31, 2020, the Company issued a $80,388 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $80,388 and the accrued interest is $0. 37) On December 31, 2020, the Company issued a $264,306 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $264,306 and the accrued interest is $0. 38) On December 31, 2020, the Company issued a $108,812 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $108,811 and the accrued interest is $0. 39) On December 31, 2020, the Company issued a $59,766 promissory note to a related party for reimbursement of operating expenses paid by the related party on behalf of the Company. Funds were used for travel expenses, professional consultant services, software, international shipping charges, and office supplies Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $59,765 and the accrued interest is $0. 40) On December 31, 2020, the Company issued a $864,340 promissory note to a related party for reimbursement of compensation to employees and payroll services paid by the related party on behalf of the Company. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 360 days from the date of issuance. As of December 31, 2020, the outstanding principal balance of the promissory note was $864,340 and the accrued interest is $0.

7. Convertible Note Payable - R

7. Convertible Note Payable - Related Parties	6 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Convertible Note Payable - Related Parties	7. Convertible Note Payable – Related Parties As of June 30, 2019, the Company issued a convertible note for $1,875,000 to the Chief Executive Officer of the Company for compensation. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and was due 360 days from the date of issuance. On June 30, 2019, the Company issued note agreement which included a conversion feature of the outstanding balance at $0.034 per share. As the conversion price was equal to the fair value of the common shares on the date of the agreement, there was no beneficial conversion feature. As of December 31, 2020, the outstanding principal balance of the promissory note was $1,875,000 and the accrued interest is $84,375.

8. Related Party Transactions

8. Related Party Transactions	6 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	8. Related Party Transactions As of December 31, 2020, and June 30, 2020, the Company owed $1,059,610 and $556,317, respectively, to related parties for reimbursement of various operating expenses, accrued salaries, management fees, etc. which has been recorded in accounts payable and accrued liabilities – related parties. As of December 31, 2020, and June 30, 2020, this amount includes $0 and $7,650 of management fees, which consists of accounting and administrative services to Trucept Inc., a related party company controlled by the Chief Executive Officer of the Company. The management fee agreement calls for monthly payments of $4,500. The agreement is ongoing until terminated by either party. As of December 31, 2020, amounts included with accounts payable and accrued liabilities – related parties for which relate to advances for operating expenses were $119,052. In November 2019, the Chief Executive Officer converted $170 in amounts owed from the Company into 5,000 shares of Series F Super Preferred Stock. On July 1, 2019, the Company formalized an employment agreement with its Chief Executive Officer, which entitles him to compensation of three hundred and ninety-three thousand dollars ($393,000) per year. Annual increases will be up to 10% based performance criteria to be determined at a later date. He will be issued common stock of the Company sufficient to provide a 10% ownership position post reverse split which shares be maintained for a period of two years. In addition to all other benefits and compensation, he shall be eligible for a quarterly bonus of $47,000 based on if the Company achieves a net profit for that quarter. As of December 31, 2020, and June 30, 2020, the Company had $683,330 and $440,000, accrued within accounts payable and accrued liabilities – related parties, respectively. During the three and six months ended December 31, 2020, Dalrada Health recorded revenues of $39,115 and $57,648 to various related parties with common ownership. During three and six months ended December 31, 2020, the Company’s Prakat subsidiary recorded revenues of $50,000 and $97,500 for engineering and consulting services provided to various related parties with common ownership. See Notes 5, 6, 7, 9, 10 and 12 for additional related party transactions.

9. Preferred Stock

9. Preferred Stock	6 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Preferred Stock	9. Preferred Stock The Company has 100,000 shares authorized of Series F Super Preferred Stock, par value, $0.01, of which 5,000 shares (at a fair value of $170) were issued to the CEO as of December 31, 2019. Each share of Series F Super Preferred Stock entitles the holder to the greater of (i) one hundred thousand votes for each share of Series F Super Preferred Stock, or (ii) the number of votes equal to the number of all outstanding shares of Common Stock, plus one additional vote such that the holders of Series F Super Preferred Stock shall always constitute a majority of the voting rights of the Corporation. In any vote or action of the holders of the Series F Super Preferred Stock voting together as a separate class required by law, each share of issued and outstanding Series F Super Preferred Stock shall entitle the holder thereof to one vote per share. The holders of Series F Super Preferred Stock shall vote together with the shares of Common Stock as one class.

10. Common Stock

10. Common Stock	6 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Common Stock	10. Common Stock Effective December 6, 2019, the Company acquired 100% of the interests of Likido. In consideration for the acquisition, the Company issued 6,118,000 shares of its common stock at $0.0448 per share, or a total fair value of $274,086. On January 6, 2020 the Company issued Fawad Nisar, the Chief Operating Officer, Three 3,000,000 shares of common stock at $0.576 per share, or a total fair value of $172,800, pursuant to his employment agreement. Effective January 9, 2020, the Company acquired 72% of the common equity shares of Prakat. In consideration for the acquisition, the Company issued 3,600,000 shares of its common stock at $0.0450 per share, or a total fair value of $162,000. On March 23, 2020, the Company acquired all of the issued and outstanding common shares, including business plans and access to contacts of Shark. In consideration for the acquisition, the Company issued 3,000,000 shares of its common stock at $0.0310 per share, or a total fair value of $93,000. In June 2020, the Company converted a promissory note dated December 31, 2018 of $40,052 principal and interest owed TIPP Investments LLC at $0.01 per share, or 3,965,614 shares of common stock. Non-cash interest expense recorded as a result of the conversion was $155,055. In June 2020, the Company issued 500,000 shares of common stock to a consultant pursuant to a consulting agreement at $0.045 per share, or a total fair value of $22,500. On May 7, 2019, the Company issued 1,000,000 common shares to a direct relative of the Chief Executive Officer for reimbursement of expenses at $0.039 per share, or a total fair value of $38,585. As of December 31, 2020, and June 30, 2020, the Company had 68,464,742 common shares issued and outstanding. On September 10, 2020 the Board authorized the Dalrada Financial Corp 2020 stock compensation plan to be used to compensate the company board of directors. The plan allocates the issuance of up to 3,500,000 shares. To date, no stock awards have been granted.

11. Segment Reporting

11. Segment Reporting	6 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Segment Reporting	11. Segment Reporting Upon the Company’s acquisitions in the year ended June 30, 2020, the Company manages its business and makes its decisions based on segments. The Company classifies its operations into four segments: Engineering, Health, Information Technology and Corporate. The Company evaluates the performance of its segments primarily based on revenues, operating income (loss) and net income (loss). Segment information for the three and six months ended December 31, 2020 is as follows: Three Months Ended December 31, 2020 Engineering Health Information Technology Corporate Inter-Segment Eliminations Consolidated Revenues $ 873,052 $ 115,864 $ 433,857 $ – $ (367,256 ) $ 1,055,517 Loss from operations 174,242 (199,053 ) (93,649 ) (973,919 ) 14,475 (1,077,904 ) Net loss $ 199,207 $ (199,053 ) $ (97,081 ) $ (833,776 ) $ (293,817 ) $ (1,224,520 ) Six Months Ended December 31, 2020 Engineering Health Information Technology Corporate Inter-Segment Eliminations Consolidated Revenues $ 1,460,460 $ 188,314 $ 909,665 $ – $ (743,529 ) $ 1,814,910 Loss from operations 420,818 (320,139 ) (14,425 ) (1,814,527 ) (154,029 ) (1,882,302 ) Net loss $ 414,538 $ (320,139 ) $ (14,175 ) $ (1,561,789 ) $ (652,296 ) $ (2,133,861 ) Geographic Information The following table presents revenue by country: Six Months Ended December 31, 2020 2019 United States $ 926,776 $ 49,483 Europe 259,828 – India 628,306 – $ 1,814,910 $ 49,483 The following table presents inventories by country: December 31, June 30, 2020 2020 United States $ 366,243 $ 409,044 Europe 262,606 241,378 India – – $ 628,849 $ 650,422 The following table presents property and equipment, net, by country: December 31, June 30, 2020 2020 United States $ 59,540 $ 39,507 Europe 252,773 191,508 India – 9,493 $ 312,313 $ 240,508

12. Commitments and Contingenci

12. Commitments and Contingencies	6 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	12. Commitments and Contingencies Lease Commitments The Company determines if an arrangement is a lease at inception. This determination generally depends on whether the arrangement conveys to the Company the right to control the use of an explicitly or implicitly identified fixed asset for a period of time in exchange for consideration. Control of an underlying asset is conveyed to the Company if the Company obtains the rights to direct the use of and to obtain substantially all of the economic benefits from using the underlying asset. The Company has lease agreements which include lease and non-lease components, which the Company has elected to account for as a single lease component for all classes of underlying assets. Lease expense for variable lease components is recognized when the obligation is probable. Operating lease right of use (“ROU”) assets and lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term. Operating lease payments are recognized as lease expense on a straight-line basis over the lease term. The Company primarily leases buildings (real estate) which are classified as operating leases. ASC 842 requires a lessee to discount its unpaid lease payments using the interest rate implicit in the lease or, if that rate cannot be readily determined, its incremental borrowing rate. As an implicit interest rate is not readily determinable in the Company's leases, the incremental borrowing rate is used based on the information available at commencement date in determining the present value of lease payments. The lease term for all of the Company's leases includes the non-cancellable period of the lease plus any additional periods covered by either a Company option to extend (or not to terminate) the lease that the Company is reasonably certain to exercise, or an option to extend (or not to terminate) the lease controlled by the lessor. Options for lease renewals have been excluded from the lease term (and lease liability) for the majority of the Company's leases as the reasonably certain threshold is not met. Lease payments included in the measurement of the lease liability are comprised of fixed payments, variable payments that depend on index or rate, and amounts probable to be payable under the exercise of the Company option to purchase the underlying asset if reasonably certain. Variable lease payments not dependent on a rate or index associated with the Company's leases are recognized when the event, activity, or circumstance in the lease agreement on which those payments are assessed as probable. Variable lease payments are presented as operating expenses in the Company's income statement in the same line item as expense arising from fixed lease payments. As of and during the three and six months ended December 31, 2020, management determined that there were no variable lease costs. Right of Use Asset In May 2020, the Company entered into a five-year lease agreement to lease a commercial building in Escondido, California. The building is owned by a related party. The Company recognized a right of use asset and liability of $822,389 and used an effective borrowing rate of 3.0% within the calculation. Imputed interest is $53,399. The lease agreements mature in April 2025. Total amounts expensed under the lease during the three and six months ended December 31, 2020 were $64,381 and $108,713, respectively, for which is included accounts payable and accrued liabilities – related parties. In May 2020, the Company entered into three-year lease agreement to lease a warehouse in Brownsville, Texas. The Company recognized a right of use asset and liability of $177,124 and used an effective borrowing rate of 3.0% within the calculation. Imputed interest is $8,399. The lease agreements mature in April 2025. The total amount expensed under the lease during both the three and six months ended December 31, 2020 were $12,904. The Company’s Prakat subsidiary entered into a lease agreement to lease office space through September 2026. The Company recognized a right of use asset and liability of $140,874 and used an effective borrowing rate of 9.2% within the calculation. Imputed interest is $86,591. In August 2020, the Company’s Likido subsidiary entered in a new operating agreement for warehouse space. The lease matures in July 2021.

13. Subsequent Events

13. Subsequent Events	6 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	13. Subsequent Events In January 2021, Dalrada Health amended its Articles of Incorporation to authorize 100,000,000 shares of common stock. On January 22, 2021, the Company issued 361,420 shares of common stock to Yam Jong Leong to acquire 3% of CHP Industrial Solutions SDN BHD, located in Pulau Pinang, Malaysia. CHP Industrial Solutions is a manufacturing company whose business are -Parts Fabrication / Parts Machining /Sub-Module Assembly. Effective January 29, 2021, the Company acquired 100% of the interests of International Health Group Inc., a California corporation, for 1,000,000 shares of common stock, to be issued quarterly in equal increments over the course of 24 months. Dalrada has approved funding operating capital up to $500,000 for 12 months following the acquisition. On or about February 4, 2021, Dalrada Heath has finalized the Company's acquisition of U.S.-based Pacific Stem Cells, LLC. Management has evaluated all other subsequent events through February 10, 2021, the date the financial statements were available to be issued. Based on this evaluation, no additional material events were identified which require adjustment or disclosure in these financial statements.

2. Summary of Significant Acc_2

2. Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation	(a) Basis of Presentation These consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in U.S. dollars. The Company’s fiscal year end is June 30. We have prepared the accompanying condensed consolidated financial statements pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim financial reporting. These condensed consolidated financial statements are unaudited and, in our opinion, include all adjustments, consisting of normal recurring adjustments and accruals necessary for a fair presentation of our balance sheets, operating results, and cash flows for the periods presented. Operating results for the periods presented are not necessarily indicative of the results that may be expected for fiscal year 2020. Certain information and footnote disclosures normally included in condensed consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) have been omitted in accordance with the rules and regulations of the SEC. These condensed consolidated financial statements should be read in conjunction with the audited financial statements and accompanying notes.
Principles of Consolidation	(b) Principles of Consolidation These condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries: Dalrada Precision, a company incorporated in the State of California, since June 25, 2018 (date of incorporation), Dalrada Health, a company incorporated in the State of California, since October 2, 2018 (date of incorporation), as well as its subsidiaries Likido and Prakat since their respective acquisition dates (see Note 3). All inter-company transactions and balances have been eliminated on consolidation.
Use of Estimates	(c) Use of Estimates The preparation of these condensed consolidated financial statements in conformity with US GAAP 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 condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the valuation of inventory, valuation of accrued payroll tax liabilities, valuation of acquired assets and liabilities, variables used in the computation of share-based compensation, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Cash and Cash Equivalents	(d) Cash and Cash Equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents.
Concentrations of Credit Risk	(e) Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents. The Company generally maintains balances in various operating accounts at financial institutions that management believes to be of high credit quality, in amounts that may exceed federally insured limits. The Company has not experienced any losses related to its cash and cash equivalents and does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships.
Fair Value Measurements	(f) Fair Value Measurements Pursuant to ASC 820, Fair Value Measurements and Disclosures Level 1 - applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 - applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 - applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable and accrued liabilities, notes payable, and amounts due to related parties. Pursuant to ASC 820, the fair value of cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.
Accounts Receivable	(g) Accounts Receivable Accounts receivable are derived from products and services delivered to customers and are stated at their net realizable value. Each month, the Company reviews its receivables on a customer-by-customer basis and evaluates whether an allowance for doubtful accounts is necessary based on any known or perceived collection issues. Any balances that are eventually deemed uncollectible are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. As of December 31, 2020, and June 30, 2020, the Company had an allowance of doubtful accounts of $28,478 and $0, respectively. As of December 31, 2020, $600,000, or 69% of Accounts Receivable Net, is due from one customer. This customer has been given 150 day payment terms.
Inventory	(h) Inventory Inventory is recorded at the lower of cost or net realizable value on a first-in first-out basis. As of December 31, and June 30, 2020, inventory is comprised of raw materials purchased from suppliers, work-in-progress, and finished goods produced or purchased for resale. The Company establishes inventory reserves for estimated obsolete or unsaleable inventory equal to the difference between the cost of inventory and the estimated realizable value based upon assumptions about future market conditions.
Property and Equipment	(i) Property and Equipment Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization expense is recognized using the straight-line method over the estimated useful life of each asset, as follows: Estimated Useful Life Computer and office equipment 3 - 5 years Machinery and equipment 5 years Leasehold improvements Shorter of lease term or useful life Estimated useful lives are periodically assessed to determine if changes are appropriate. Maintenance and repairs are charged to expense as incurred. When assets are retired or otherwise disposed of, the cost of these assets and related accumulated depreciation or amortization are eliminated from the balance sheet and any resulting gains or losses are included in the statement of operations loss in the period of disposal.
Business Combinations and Acquisitions	(j) Business Combinations and Acquisitions The Company accounts for acquisitions in which it obtains control of one or more businesses as a business combination. The purchase price of the acquired businesses is allocated to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values at the acquisition date. The excess of the purchase price over those fair values is recognized as goodwill. During the measurement period, which may be up to one year from the acquisition date, the Company may record adjustments, in the period in which they are determined, to the assets acquired and liabilities assumed with the corresponding offset to goodwill. If the assets acquired are not a business, the Company accounts for the transaction or other event as an asset acquisition. Under both methods, the Company recognizes the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquired entity. In addition, for transactions that are business combinations, the Company evaluates the existence of goodwill or a gain from a bargain purchase.
Impairment of Long-Lived Assets	(k) Impairment of Long-Lived Assets The Company reviews its long-lived assets (property and equipment) for impairment whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. If the sum of the expected cash flows, undiscounted, is less than the carrying amount of the asset, an impairment loss is recognized as the amount by which the carrying amount of the asset exceeds its fair value. Goodwill is tested annually at June 30 for impairment and upon the occurrence of certain events or substantive changes in circumstances. The annual goodwill impairment test allows for the option to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. An entity may choose to perform the qualitative assessment on none, some or all of its reporting units or an entity may bypass the qualitative assessment for any reporting unit and proceed directly to step one of the quantitative impairment test. If it is determined, on the basis of qualitative factors, that the fair value of a reporting unit is, more likely than not, less than its carrying value, the quantitative impairment test is required. The quantitative impairment test calculates any goodwill impairment as the difference between the carrying amount of a reporting unit and its fair value, but not to exceed the carrying amount of goodwill. As of December 31, and June 30, 2020, there were no qualitative factors that indicated goodwill was impaired.
Revenue Recognition	(l) Revenue Recognition The Company adopted ASU 2014-09, Revenue from Contracts with Customers • Identification of a contract with a customer; • Identification of the performance obligations in the contract; • Determination of the transaction price; • Allocation of the transaction price to the performance obligations in the contract; and • Recognition of revenue when or as the performance obligations are satisfied. Revenue is recognized when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. As a practical expedient, the Company does not adjust the transaction price for the effects of a significant financing component if, at contract inception, the period between customer payment and the transfer of goods or services is expected to be one year or less. The Company’s revenue is derived from the sales of its products, which represents net sales recorded in the Company’s condensed consolidated statements of operations. Product sales are recognized when performance obligations under the terms of the contract with the customer are satisfied. Typically, this would occur upon transfer of control, including passage of title to the customer and transfer of risk of loss related to those goods. The Company measures revenue as the amount of consideration to which it expects to be entitled in exchange for transferring goods (transaction price). The Company records reductions to revenue for estimated customer returns, allowances, markdowns and discounts. The Company bases its estimates on historical rates of customer returns and allowances as well as the specific identification of outstanding returns, markdowns and allowances that have not yet been received by the Company. The actual amount of customer returns and allowances is inherently uncertain and may differ from the Company’s estimates. If the Company determines that actual or expected returns or allowances are significantly higher or lower than the reserves it established, it would record a reduction or increase, as appropriate, to net sales in the period in which it makes such a determination. Reserves for returns, and markdowns are included within accrued expenses and other liabilities. Allowance and discounts are recorded in accounts receivable, net and the value of inventory associated with reserves for sales returns are included within prepaid expenses and other current assets on the condensed consolidated balance sheets. The Company also earns revenue from information technology and consulting services from its Prakat subsidiary. These services are recognized when performance obligations have been satisfied and the services are complete. This is generally at a point of time upon written completion and client acceptance of the project, which represents transfer of control to the customer. The Company estimates warranty claims reserves based on historical results and research and determined that a warranty reserve was not necessary as of December 31, 2020. For the three months ended December 31, 2020 $600,000 or 57% of our Revenues are from one customer. Disaggregation of Revenue The following table presents the Company's revenue disaggregated by revenue source: Three Months Ended Six Months Ended December 31, December 31, 2020 2019 2020 2019 Product sales - third parties $ 755,173 $ 32,166 $ 1,128,956 $ 49,483 Product sales - related party 39,115 – 57,648 – Information technology and consulting services - third parties 211,229 – 530,806 – Information technology and consulting services - related party 50,000 – 97,500 – Total revenue $ 1,055,517 $ 32,166 $ 1,814,910 $ 49,483 Contract Balances The following table provides information about receivables and contract liabilities from contracts with customers: December 31, June 30, 2020 2020 Accounts receivable, net $ 767,490 $ 229,167 Accounts receivable, net - related parties 105,233 99,357 Deferred revenue 126,120 176,291 The Company invoices customers based upon contractual billing schedules, and accounts receivable are recorded when the right to consideration becomes unconditional. Contract liabilities represent a set-up fee prepayment received from a customer in advance of performance obligations met.
Cost of Revenue	(m) Cost of Revenue Cost of revenue consists primarily of inventory sold for product sales and direct labor for information technology and consulting services. The following table is a breakdown of cost of revenue: Three Months Ended Six Months Ended December 31, December 31, 2020 2019 2020 2019 Product sales $ 315,763 $ 7,493 $ 397,143 $ 14,104 Information technology and consulting services 143,070 – 295,118 – Total cost of revenue $ 458,833 $ 7,493 $ 692,261 $ 14,104
Stock-based Compensation	(n) Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation
Foreign Currency Translation	(o) Foreign Currency Translation The functional currency of the Company is the United States dollar. The functional currency of the Likido subsidiary is the British pound. The functional currency of Prakat is the Indian rupee. The financial statements of the Company’s subsidiaries were translated to United States dollars in accordance with ASC 830, Foreign Currency Translation Matters consolidated statements of operations.
Comprehensive Loss	(p) Comprehensive Loss ASC 220, Comprehensive Income,
Basic and Diluted Net Loss per Share	(q) Basic and Diluted Net Loss per Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share The weighted average number of common stock equivalents related to convertible notes payable of 57,628,876 and 55,767,463 shares, respectively, was not included in diluted loss per share, because the effects are antidilutive, for the three months ended December 31, 2020 and 2019.
Income Taxes	(r) Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Accounting for Income Taxes
Recent Accounting Pronouncements	(s) Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

2. Summary of Significant Acc_3

2. Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of property and equipment, estimated useful life	Depreciation and amortization expense is recognized using the straight-line method over the estimated useful life of each asset, as follows: Estimated Useful Life Computer and office equipment 3 - 5 years Machinery and equipment 5 years Leasehold improvements Shorter of lease term or useful life
Schedule of disaggregated revenue	The following table presents the Company's revenue disaggregated by revenue source: Three Months Ended Six Months Ended December 31, December 31, 2020 2019 2020 2019 Product sales - third parties $ 755,173 $ 32,166 $ 1,128,956 $ 49,483 Product sales - related party 39,115 – 57,648 – Information technology and consulting services - third parties 211,229 – 530,806 – Information technology and consulting services - related party 50,000 – 97,500 – Total revenue $ 1,055,517 $ 32,166 $ 1,814,910 $ 49,483
Schedule of receivables and contract liabilities	The following table provides information about receivables and contract liabilities from contracts with customers: December 31, June 30, 2020 2020 Accounts receivable, net $ 767,490 $ 229,167 Accounts receivable, net - related parties 105,233 99,357 Deferred revenue 126,120 176,291
Schedule of cost of revenue	The following table is a breakdown of cost of revenue: Three Months Ended Six Months Ended December 31, December 31, 2020 2019 2020 2019 Product sales $ 315,763 $ 7,493 $ 397,143 $ 14,104 Information technology and consulting services 143,070 – 295,118 – Total cost of revenue $ 458,833 $ 7,493 $ 692,261 $ 14,104

3. Business Combinations and _2

3. Business Combinations and Acquisition (Tables)	6 Months Ended
	Dec. 31, 2020
Likido [Member]
Purchase price allocation	The following table summarizes the purchase price allocation: Purchase Price Allocation Cash and cash equivalents $ 172,362 Other receivables 37,984 Prepaid expenses and other current assets 10,000 Inventories 110,062 Property and equipment, net 80,348 Goodwill 143,152 Accounts payable (92,799 ) Accrued liabilities (9,308 ) Deferred revenue (177,715 ) $ 274,086
Prakat [Member]
Purchase price allocation	The following table summarizes the purchase price allocation: Purchase Price Allocation Cash and cash equivalents $ 34,625 Accounts receivable, net 157,544 Other receivables 122,190 Prepaid expenses and other current assets 74,671 Property and equipment, net 7,189 Accounts payable (33,614 ) Accrued liabilities (114,212 ) Notes payable (23,393 ) Noncontrolling interests (63,000 ) Purchase price consideration $ 162,000
Shark [Member]
Purchase price allocation	The purchase price of the Shark assets are as follows: Cash and cash equivalents $ 917 Research and development 92,083 Purchase price consideration $ 93,000

4. Property and Equipment, Net

4. Property and Equipment, Net (Tables)	6 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
Schedule of property and equipment	Property and equipment, net consisted of the following as of December 31, 2020 and June 30, 2020: 2020 2020 Machinery and equipment $ 184,372 $ 143,930 Leasehold improvements 150,288 112,366 Computer and office equipment 69,177 52,665 403,839 308,961 Less: Accumulated depreciation (91,526 ) (68,453 ) $ 312,313 $ 240,508

11. Segment Reporting (Tables)

11. Segment Reporting (Tables)	6 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Schedule of segment information	Segment information for the three and six months ended December 31, 2020 is as follows: Three Months Ended December 31, 2020 Engineering Health Information Technology Corporate Inter-Segment Eliminations Consolidated Revenues $ 873,052 $ 115,864 $ 433,857 $ – $ (367,256 ) $ 1,055,517 Loss from operations 174,242 (199,053 ) (93,649 ) (973,919 ) 14,475 (1,077,904 ) Net loss $ 199,207 $ (199,053 ) $ (97,081 ) $ (833,776 ) $ (293,817 ) $ (1,224,520 ) Six Months Ended December 31, 2020 Engineering Health Information Technology Corporate Inter-Segment Eliminations Consolidated Revenues $ 1,460,460 $ 188,314 $ 909,665 $ – $ (743,529 ) $ 1,814,910 Loss from operations 420,818 (320,139 ) (14,425 ) (1,814,527 ) (154,029 ) (1,882,302 ) Net loss $ 414,538 $ (320,139 ) $ (14,175 ) $ (1,561,789 ) $ (652,296 ) $ (2,133,861 )
Schedule of revenue by country	The following table presents revenue by country: Six Months Ended December 31, 2020 2019 United States $ 926,776 $ 49,483 Europe 259,828 – India 628,306 – $ 1,814,910 $ 49,483
Schedule of inventories by country	The following table presents inventories by country: December 31, June 30, 2020 2020 United States $ 366,243 $ 409,044 Europe 262,606 241,378 India – – $ 628,849 $ 650,422
Schedule of property and equipment by country	The following table presents property and equipment, net, by country: December 31, June 30, 2020 2020 United States $ 59,540 $ 39,507 Europe 252,773 191,508 India – 9,493 $ 312,313 $ 240,508

1. Organization and Nature of_2

1. Organization and Nature of Operations (Details Narrative) - USD ($)	5 Months Ended	6 Months Ended
	Dec. 06, 2019	Jan. 09, 2020	Dec. 31, 2020	Jun. 30, 2020
Working capital deficit			$ (17,964,811)
Accumulated deficit			$ (109,543,864)	$ (107,429,607)
Likido [Member]
Stock issued for acquisition, shares	6,118,000
Contractual obligation	$ 600,000
Prakat Solutions [Member]
Stock issued for acquisition, shares		3,600,000

2. Summary of Significant Acc_4

2. Summary of Significant Accounting Policies (Details - Estimated useful life)	6 Months Ended
	Dec. 31, 2020
Computer and office equipment [Member]
Property and Equipment, estimated useful life	3 - 5 years
Machinery and Equipment [Member]
Property and Equipment, estimated useful life	5 years
Leasehold Improvements [Member]
Property and Equipment, estimated useful life	Shorter of lease term or useful life

2. Summary of Significant Acc_5

2. Summary of Significant Accounting Policies (Details - Revenue) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Revenues	$ 1,055,517	$ 32,166	$ 1,814,910	$ 49,483
Product Sales - Third parties [Member]
Revenues	755,173	32,166	1,128,956	49,483
Product Sales - related party [Member]
Revenues	39,115	0	57,648	0
Information technology and consultingServices - third parties [Member]
Revenues	211,229	0	530,806	0
Information technology and consulting services - related parties [Member]
Revenues	$ 50,000	$ 0	$ 97,500	$ 0

2. Summary of Significant Acc_6

2. Summary of Significant Accounting Policies (Details - Receivables and contract liabilities) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Accounting Policies [Abstract]
Accounts receivable, net	$ 767,490	$ 229,167
Accounts receivable, net - related parties	105,233	99,357
Deferred revenue	$ 126,120	$ 176,291

2. Summary of Significant Acc_7

2. Summary of Significant Accounting Policies (Details - Cost of revenue) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Cost of revenue	$ 458,833	$ 7,493	$ 692,261	$ 14,104
Product sales [Member]
Cost of revenue	315,763	7,493	397,143	14,104
Information technology and consultingServices [Member]
Cost of revenue	$ 143,070	$ 0	$ 295,118	$ 0

2. Summary of Significant Acc_8

2. Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Jun. 30, 2020
Allowance for doubtful accounts	$ 28,478		$ 28,478	$ 0
Antidilutive securities excluded from computation of earnings per share, amount	57,628,876	55,767,463
Accounts Receivable [Member] | One Customer [Member]
Concentration risk percentage			69.00%
Accounts Receivable amount	$ 600,000		$ 600,000
Sales Revenue Net [Member] | One Customer [Member]
Concentration risk percentage			57.00%

3. Business Combinations and _3

3. Business Combinations and Acquisition (Details - Purchase allocation) - USD ($)	Dec. 31, 2020	Jun. 30, 2020	Mar. 23, 2020	Jan. 09, 2020	Dec. 06, 2019
Goodwill	$ 143,152	$ 143,152
Likido [Member]
Cash and cash equivalents					$ 172,362
Other receivables					37,984
Prepaid expenses and other current assets					10,000
Inventories					110,062
Property and equipment, net					80,348
Goodwill					143,152
Accounts payable					(92,799)
Accrued liabilities					(9,308)
Deferred revenue					(177,715)
Net assets acquired					$ 274,086
Prakat Solutions [Member]
Cash and cash equivalents				$ 34,625
Accounts receivable, net				157,544
Other receivables				122,190
Prepaid expenses and other current assets				74,671
Property and equipment, net				7,189
Accounts payable				(33,614)
Accrued liabilities				(114,212)
Notes payable				(23,393)
Noncontrolling interests				(63,000)
Net assets acquired				$ 162,000
Shark [Member]
Cash and cash equivalents			$ 917
Research and development			92,083
Net assets acquired			$ 93,000

3. Business Combinations and _4

3. Business Combinations and Acquisition (Details Narrative) - USD ($)	3 Months Ended	5 Months Ended	6 Months Ended	9 Months Ended
	Dec. 31, 2019	Dec. 06, 2019	Jan. 09, 2020	Mar. 23, 2020
Stock issued for acquisition, value	$ 274,086
Likido [Member]
Stock issued for acquisition, shares		6,118,000
Stock issued for acquisition, value		$ 274,086
Prakat Solutions [Member]
Stock issued for acquisition, shares			3,600,000
Stock issued for acquisition, value			$ 162,000
Shark [Member]
Stock issued for acquisition, shares				3,000,000
Stock issued for acquisition, value				$ 93,000

4. Property and Equipment, Ne_2

4. Property and Equipment, Net (Details - Property and equipment) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Business Combinations [Abstract]
Machinery and equipment	$ 184,372	$ 143,930
Leasehold improvements	150,288	112,366
Computer and office equipment	69,177	52,665
Property and equipment, gross	403,839	308,961
Less: Accumulated depreciation	(91,526)	(68,453)
Property and equipment, net	$ 312,313	$ 240,508

4. Property and Equipment, Ne_3

4. Property and Equipment, Net (Details Narrative) - USD ($)	6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Business Combinations [Abstract]
Depreciation and amortization expense	$ 30,718	$ 0

5. Accrued Payroll Taxes (Detai

5. Accrued Payroll Taxes (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Jun. 30, 2020
Payables and Accruals [Abstract]
Accrued payroll taxes, penalties and interest	$ 10,756,448		$ 10,756,448		$ 10,519,440
Accrued interest rate			7.33% compounded daily
Penalties and interest expense			$ 237,007	$ 392,325
Gain on expiration of accrued tax liability	$ 0	$ 1,276,837	$ 0	$ 1,276,837

6. Notes Payable (Details Narra

6. Notes Payable (Details Narrative) - USD ($)	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019
Accrued interest	$ 84,375
Note Payable Related Party 1 [Member]
Debt face amount							$ 38,615
Debt stated interest rate							3.00%
Note payable - related party balance	38,615
Accrued interest	1,737
Note Payable Related Party 2 [Member]
Debt face amount							$ 37,469
Debt stated interest rate							3.00%
Note payable - related party balance	37,469
Accrued interest	1,686
Note Payable Related Party 3 [Member]
Debt face amount							$ 2,250
Debt stated interest rate							3.00%
Note payable - related party balance	2,250
Accrued interest	101
Note Payable - Related Party 4 [Member]
Debt face amount							$ 1,630
Debt stated interest rate							3.00%
Note payable - related party balance	1,630
Accrued interest	73
Note Payable - Related Party 5 [Member]
Debt face amount							$ 262,197
Debt stated interest rate							3.00%
Note payable - related party balance	262,197
Accrued interest	11,798
Note Payable - Related Party 6 [Member]
Debt face amount						$ 131,265
Debt stated interest rate						3.00%
Note payable - related party balance	131,265
Accrued interest	4,922
Note Payable - Related Party 7 [Member]
Debt face amount						$ 2,075
Debt stated interest rate						3.00%
Note payable - related party balance	2,075
Accrued interest	77
Note Payable - Related Party 8 [Member]
Debt face amount						$ 3,375
Debt stated interest rate						3.00%
Note payable - related party balance	3,375
Accrued interest	126
Note Payable - Related Party 9 [Member]
Debt face amount						$ 36,370
Debt stated interest rate						3.00%
Note payable - related party balance	36,370
Accrued interest	1,363
Note Payable - Related Party 10 [Member]
Debt face amount						$ 1,865
Debt stated interest rate						3.00%
Note payable - related party balance	1,865
Accrued interest	69
Note Payable - Related Party 11 [Member]
Debt face amount						$ 93,137
Debt stated interest rate						3.00%
Note payable - related party balance	93,137
Accrued interest	3,492
Note Payable - Related Party 12 [Member]
Debt face amount					$ 18,669
Debt stated interest rate					3.00%
Note payable - related party balance	18,669
Accrued interest	560
Note Payable - Related Party 13 [Member]
Debt face amount					$ 16,165
Debt stated interest rate					3.00%
Note payable - related party balance	16,165
Accrued interest	484
Note Payable - Related Party 14 [Member]
Debt face amount					$ 1,125
Debt stated interest rate					3.00%
Note payable - related party balance	1,125
Accrued interest	33
Note Payable - Related Party 15 [Member]
Debt face amount					$ 152,282
Debt stated interest rate					3.00%
Note payable - related party balance	152,282
Accrued interest	4,568
Note Payable - Related Party 16 [Member]
Debt face amount					$ 5,270
Debt stated interest rate					3.00%
Note payable - related party balance	5,270
Accrued interest	158
Note Payable - Related Party 17 [Member]
Debt face amount					$ 720,914
Debt stated interest rate					3.00%
Note payable - related party balance	720,914
Accrued interest	21,627
Note Payable - Related Party 18 [Member]
Debt face amount				$ 233,886
Debt stated interest rate				3.00%
Note payable - related party balance	233,886
Accrued interest	5,262
Note Payable - Related Party 19 [Member]
Debt face amount				$ 1,120
Debt stated interest rate				3.00%
Note payable - related party balance	1,120
Accrued interest	25
Note Payable - Related Party 20 [Member]
Debt face amount				$ 175,742
Debt stated interest rate				3.00%
Note payable - related party balance	175,742
Accrued interest	3,954
Note Payable - Related Party 21 [Member]
Debt face amount				$ 14,655
Debt stated interest rate				3.00%
Note payable - related party balance	14,655
Accrued interest	329
Note Payable - Related Party 22 [Member]
Debt face amount				$ 1,165
Debt stated interest rate				3.00%
Note payable - related party balance	1,165
Accrued interest	26
Note Payable - Related Party 23 [Member]
Debt face amount				$ 417,996
Debt stated interest rate				3.00%
Note payable - related party balance	417,996
Accrued interest	9,404
Note Payable - Related Party 24 [Member]
Debt face amount				$ 79,866
Debt stated interest rate				3.00%
Note payable - related party balance	79,866
Accrued interest	1,796
Note Payable - Related Party 25 [Member]
Debt face amount				$ 55,868
Debt stated interest rate				3.00%
Note payable - related party balance	55,868
Accrued interest	1,257
Note Payable - Related Party 26 [Member]
Debt face amount			$ 228,557
Debt stated interest rate			3.00%
Note payable - related party balance	228,557
Accrued interest	3,428
Note Payable - Related Party 27 [Member]
Debt face amount			$ 131,477
Debt stated interest rate			3.00%
Note payable - related party balance	131,477
Accrued interest	1,972
Note Payable - Related Party 28 [Member]
Debt face amount			$ 13,500
Debt stated interest rate			3.00%
Note payable - related party balance	13,500
Accrued interest	202
Note Payable - Related Party 29 [Member]
Debt face amount			$ 213,887
Debt stated interest rate			3.00%
Note payable - related party balance	213,887
Accrued interest	3,208
Note Payable - Related Party 30 [Member]
Debt face amount		$ 36,549
Debt stated interest rate		3.00%
Note payable - related party balance	36,549
Accrued interest	274
Note Payable - Related Party 31 [Member]
Debt face amount		$ 32,957
Debt stated interest rate		3.00%
Note payable - related party balance	32,957
Accrued interest	247
Note Payable - Related Party 32 [Member]
Debt face amount		$ 31,022
Debt stated interest rate		3.00%
Note payable - related party balance	31,022
Accrued interest	232
Note Payable - Related Party 33 [Member]
Debt face amount		$ 411,000
Debt stated interest rate		3.00%
Note payable - related party balance	411,000
Accrued interest	3,082
Note Payable - Related Party 34 [Member]
Debt face amount	$ 51,985
Debt stated interest rate	3.00%
Note payable - related party balance	$ 51,985
Accrued interest	0
Note Payable - Related Party 35 [Member]
Debt face amount	$ 127,771
Debt stated interest rate	3.00%
Note payable - related party balance	$ 127,770
Accrued interest	0
Note Payable - Related Party 36 [Member]
Debt face amount	$ 80,388
Debt stated interest rate	3.00%
Note payable - related party balance	$ 80,388
Accrued interest	0
Note Payable - Related Party 37 [Member]
Debt face amount	$ 264,306
Debt stated interest rate	3.00%
Note payable - related party balance	$ 264,306
Accrued interest	0
Note Payable - Related Party 38 [Member]
Debt face amount	$ 108,812
Debt stated interest rate	3.00%
Note payable - related party balance	$ 108,811
Accrued interest	0
Note Payable - Related Party 39 [Member]
Debt face amount	$ 59,766
Debt stated interest rate	3.00%
Note payable - related party balance	$ 59,765
Accrued interest	0
Note Payable - Related Party 40 [Member]
Debt face amount	$ 864,340
Debt stated interest rate	3.00%
Note payable - related party balance	$ 864,340
Accrued interest	$ 0

7. Convertible Note Payable -_2

7. Convertible Note Payable - Related Parties (Details Narrative) - USD ($)	Dec. 31, 2020	Jun. 30, 2020	Jun. 30, 2019
Convertible note payable - related party	$ 1,875,000	$ 1,875,000
Accrued interest	$ 84,375
Chief Executive Officer [Member]
Convertible note payable - related party			$ 1,875,000
Debt stated interest rate			3.00%
Conversion price			$ 0.034

8. Related Party Transactions (

8. Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended		5 Months Ended	6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Nov. 30, 2019	Dec. 31, 2020	Dec. 31, 2019	Jun. 30, 2020
Accounts payable and accrued liabilities - related parties	$ 1,059,610			$ 1,059,610		$ 556,317
Debt converted, amount converted		$ 170
Revenues - related party	89,115	$ 0		155,148	$ 0
Operating Expense [Member]
Accounts payable and accrued liabilities - related parties	119,052			119,052
Trucept [Member]
Accounts payable and accrued liabilities - related parties	0			0		7,650
Chief Executive Officer [Member]
Accounts payable and accrued liabilities - related parties	683,330			683,330		$ 440,000
Debt converted, amount converted			$ 170
Chief Executive Officer [Member] | Series F Super Preferred Stock [Member]
Debt converted, shares issued			5,000
Various realted parties [Member]
Revenues - related party	39,115			57,648
Prakat [Member]
Revenues - related party	$ 50,000			$ 97,500

9. Preferred Stock (Details Nar

9. Preferred Stock (Details Narrative) - $ / shares	Dec. 31, 2020	Jun. 30, 2020
Preferred stock, shares authorized	100,000	100,000
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares issued	5,000	5,000
Series F Super Preferred Stock [Member]
Preferred stock, shares authorized	100,000
Preferred stock, par value	$ 0.01
Preferred stock, shares issued	5,000

10. Common Stock (Details Narra

10. Common Stock (Details Narrative) - USD ($)	Jan. 06, 2020	May 07, 2019	Jun. 30, 2020	Mar. 23, 2020	Dec. 31, 2019	Dec. 06, 2019	Jan. 09, 2020	Dec. 31, 2020	Sep. 10, 2020
Shares issued for acquisition, value					$ 274,086
Debt conversion, converted instrument, amount					$ 170
Common stock, shares issued			68,464,742					68,464,742
Common stock, shares outstanding			68,464,742					68,464,742
Shares reserved under stock plan									3,500,000
FawadNisar [Member]
Shares issued, price per shares	$ 0.576
Shares issued to related party, shares	3,000,000
Shares issued to related party, value	$ 172,800
TIPP Investments
Debt conversion, converted instrument, shares issued			3,965,614
Debt conversion, converted instrument, amount			$ 40,052
Non-cash interest expense			$ 155,055
Consultant [Member]
Shares issued, price per shares								$ 0.045
Shares issued to related party, shares			500,000
Shares issued to related party, value			$ 22,500
Relative of CEO [Member]
Shares issued, price per shares		$ 0.039
Shares issued to related party, shares		1,000,000
Shares issued to related party, value		$ 38,585
Likido [Member]
Shares issued for acquisition, shares						6,118,000
Shares issued for acquisition, value						$ 274,086
Shares issued, price per shares						$ 0.0448
Prakat [Member]
Shares issued for acquisition, shares							3,600,000
Shares issued for acquisition, value							$ 162,000
Shares issued, price per shares							$ 0.0450
Shark [Member]
Shares issued for acquisition, shares				3,000,000
Shares issued for acquisition, value				$ 93,000
Shares issued, price per shares				$ 0.0310

11. Segment Reporting (Details

11. Segment Reporting (Details - Segment information) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Revenue	$ 1,055,517		$ 1,814,910	$ 49,483
Loss from operations	(1,077,904)	$ (860,957)	(1,882,302)	(1,271,101)
Net loss	(1,224,520)	$ 188,460	(2,133,861)	$ (432,271)
Engineering
Revenue	873,052		1,460,460
Loss from operations	174,242		420,818
Net loss	199,207		414,538
Health
Revenue	115,864		188,314
Loss from operations	(199,053)		(320,139)
Net loss	(199,053)		(320,139)
Information Technology
Revenue	433,857		909,665
Loss from operations	(93,649)		(14,425)
Net loss	(97,081)		(14,175)
Corporate
Revenue	0		0
Loss from operations	(973,919)		(1,814,527)
Net loss	(833,776)		(1,561,789)
Inter-Segment Eliminations
Revenue	(367,256)		(743,529)
Loss from operations	14,475		(154,029)
Net loss	$ (293,817)		$ (652,296)

11. Segment Reporting (Detail_2

11. Segment Reporting (Details - Revenue by country) - USD ($)	3 Months Ended	6 Months Ended
	Dec. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Revenue	$ 1,055,517	$ 1,814,910	$ 49,483
United states
Revenue		926,776	49,483
Europe [Member]
Revenue		259,828	0
India
Revenue		$ 628,306	$ 0

11. Segment Reporting (Detail_3

11. Segment Reporting (Details - Inventories by country) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Inventories	$ 628,849	$ 650,422
United states
Inventories	366,243	409,044
Europe
Inventories	262,606	241,378
India
Inventories	$ 0	$ 0

11. Segment Reporting (Detail_4

11. Segment Reporting (Details - Property and equipment by country) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Property and equipment, net	$ 312,313	$ 240,508
United states
Property and equipment, net	59,540	39,507
Europe
Property and equipment, net	252,773	191,508
India
Property and equipment, net	$ 0	$ 9,493

11. Segment Reporting (Detail_5

11. Segment Reporting (Details Narrative)	6 Months Ended
	Dec. 31, 2020Integer
Equity [Abstract]
Number of segments	4

12. Commitments and Contingen_2

12. Commitments and Contingencies (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Dec. 31, 2020	Dec. 31, 2020	Jun. 30, 2020	May 31, 2020
Operating lease, right of use asset	$ 1,011,072	$ 1,011,072	$ 1,118,474
Prakat subsidiary [Member]
Operating lease, right of use asset	140,874	140,874
Operating lease liability	$ 140,874	$ 140,874
Effective borrowing rate	9.20%	9.20%
Imputed interest	$ 86,591	$ 86,591
California
Operating lease, right of use asset				$ 822,389
Operating lease liability				$ 822,389
Operating lease term				5 years
Effective borrowing rate				3.00%
Imputed interest				$ 53,399
Operating lease expenses	64,381	108,713
Texas
Operating lease, right of use asset				177,124
Operating lease liability				$ 177,124
Operating lease term				3 years
Effective borrowing rate				3.00%
Imputed interest				$ 8,399
Operating lease expenses	$ 12,904	$ 12,904