Dalrada Financial (DFCO) 10-K 13 Oct 21 2021 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Jun. 30, 2021	Sep. 30, 2021	Dec. 31, 2020
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Jun. 30, 2021
Document Fiscal Period Focus	FY
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 11,849,857
Entity Common Stock, Shares Outstanding		75,721,684
Incorporation state	DE

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2021	Jun. 30, 2020
Current assets
Cash and cash equivalents	$ 110,285	$ 75,165
Accounts receivable, net	265,812	229,167
Accounts receivable, net - related parties	69,952	99,357
Other receivables	67,328	76,013
Inventories	842,108	650,422
Prepaid expenses and other current assets	285,026	121,413
Total current assets	1,640,511	1,251,537
Property and equipment, net	489,902	240,508
Other assets	0	30,000
Goodwill	736,456	143,152
Intangible assets, net	664,494	0
Right of use asset, net	532,327	321,560
Right of use asset, net - related party	639,415	796,914
Total assets	4,703,105	2,783,671
Current liabilities
Accounts payable	910,503	297,720
Accrued liabilities	641,380	231,865
Accrued payroll taxes, penalties and interest	1,953,024	10,519,440
Accounts payable and accrued liabilities - related parties	414,073	556,317
Deferred revenue	219,999	176,291
Notes payable, current portion	415,817	93,217
Notes payable - related parties	10,508,955	3,053,782
Convertible notes payable - related party	1,875,000	1,875,000
Right of use liability	165,833	129,662
Right of use liability - related party	159,790	95,949
Total current liabilities	17,264,374	17,029,243
Right of use liability	366,494	288,053
Right of use liability - related party	479,625	604,810
Total liabilities	18,110,493	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 June 30, 2021 and 2020, respectively	50	50
Common stock, $0.005 par value, 1,000,000,000 shares authorized, 73,838,662 and 68,464,742 shares issued and outstanding at June 30, 2021 and 2020, respectively	369,194	342,324
Common stock to be issued	601,825	0
Additional paid-in capital	92,965,821	91,904,874
Noncontrolling interests	(38,391)	51,821
Accumulated deficit	(107,338,174)	(107,429,607)
Accumulated other comprehensive income	32,287	(7,897)
Total stockholders' deficit	(13,407,388)	(15,138,435)
Total liabilities and stockholders' deficit	$ 4,703,105	$ 2,783,671

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2021	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	$ 0.005
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	73,838,662	68,464,742
Common stock, shares outstanding	73,838,662	68,464,742

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Total revenues	$ 3,406,684	$ 1,178,154
Cost of revenue	2,471,966	625,916
Gross profit	934,718	552,238
Operating expenses:
Selling, general and administrative	8,984,359	2,769,372
Research and development	520,510	471,963
Total operating expenses	9,504,869	3,241,335
Loss from operations	(8,570,151)	(2,689,097)
Other income (expense):
Interest expense	(670,272)	(1,041,732)
Interest income	6,278	8,769
Other income	114,401	0
Gain on expiration of accrued tax liability	9,054,041	1,229,199
Gain on foreign exchange	66,924	15,304
Total other income (expenses)	8,571,372	211,540
Net income (loss) before taxes	1,221	(2,477,557)
Income taxes	0	0
Net income (loss)	1,221	(2,477,557)
Net loss attributable to noncontrolling interests	(90,212)	(11,179)
Net income (loss) attributable to Dalrada Financial Corporation stockholders	91,433	(2,466,378)
Foreign currency translation	40,184	(7,897)
Comprehensive income (loss)	$ 41,405	$ (2,485,454)
Net income (loss) per common share to Dalrada stockholders - basic	$ 0	$ (0.04)
Net income (loss) per common share to Dalrada stockholders - diluted	$ 0	$ (0.04)
Weighted average common shares outstanding - basic	70,318,073	56,801,796
Weighted average common shares outstanding - diluted	128,946,367	56,801,796
Revenues Related Party [Member]
Total revenues	$ 332,657	$ 223,566
Revenues [Member]
Total revenues	$ 3,074,027	$ 954,588

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Deficit - USD ($)	Preferred Stock	Common Stock	Common Stock to issued	Additional Paid-In Capital	Noncontrolling Interest	Accumulated Deficit	Accumulated Other Comprehensive Income	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)		$ (13,635,643)
Conversion of related party payable to preferred stock, shares	5,000
Conversion of related party payable to preferred stock, value	$ 50			120				170
Conversion of related party note payable to common stock, shares		3,965,614
Conversion of related party note payable to common stock, value		$ 19,828		175,279				195,107
Common stock issued pursuant to acquisitions, shares		12,718,000
Common stock issued pursuant to acquisitions, value		$ 63,590		465,496	63,000			592,086
Common stock issued for services, shares		3,500,000
Common stock issued for services, value		$ 17,500		177,800				195,300
Net income (loss)					(11,179)	(2,466,378)		(2,477,557)
Foreign currency translation							(7,897)	7,897
Ending balance, shares at Jun. 30, 2020	5,000	68,464,742
Ending balance, value at Jun. 30, 2020	$ 50	$ 342,324		91,904,874	51,821	(107,429,607)	(7,897)	(15,138,435)
Common stock issued to board members, shares		4,500,000
Common stock issued to board members, value		$ 22,500		707,500				730,000
Common stock issued pursuant to acquisitions, shares		873,920
Common stock issued pursuant to acquisitions, value		$ 4,370	601,825	281,774				887,969
Stock-based compensation				71,673				71,673
Net income (loss)					(90,212)	91,433		1,221
Foreign currency translation							40,184	(40,184)
Ending balance, shares at Jun. 30, 2021	5,000	73,838,662
Ending balance, value at Jun. 30, 2021	$ 50	$ 369,194	$ 601,825	$ 92,965,821	$ (38,391)	$ (107,338,174)	$ 32,287	$ (13,407,388)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Cash flows from operating activities:
Net income (loss)	$ 1,221	$ (2,477,557)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	141,388	46,602
Stock compensation	801,673	93,000
Non-cash research and development expenses	113,969	195,300
Non-cash interest expense on conversion of related party note payable	0	155,055
Gain on expiration of accrued tax liability	(9,054,041)	1,229,199
Gain on forgiveness of debt	(78,479)	0
Changes in operating assets and liabilities:
Accounts receivable	29,274	(143,021)
Other receivables	11,685	84,162
Inventories	(191,686)	(521,592)
Prepaid expenses and other current assets	(163,613)	(66,742)
Other assets	30,000	0
Accounts payable	563,338	146,226
Accounts payable and accrued liabilities - related parties	1,345,875	472,136
Accrued liabilities	370,789	84,823
Accrued payroll taxes, penalties and interest	487,625	(1,690,037)
Deferred revenue	7,194	0
Net cash used in operating activities	(5,583,788)	(2,392,446)
Cash flows from investing activities:
Net cash received (paid) in business combinations	(27,869)	206,987
Purchase of property and equipment	(357,961)	(194,073)
Net cash provided by (used in) investing activities	(385,830)	12,914
Cash flows from financing activities:
Proceeds from related party notes payable	5,967,054	2,393,232
Net proceeds (repayments) from notes payable	(2,500)	69,824
Net cash provided by financing activities	5,964,554	2,463,056
Effect of exchange rate changes on cash	40,184	(9,322)
Net change in cash and cash equivalents	35,120	74,202
Cash and cash equivalents at beginning of year	75,165	963
Cash and cash equivalents at end of year	110,285	75,165
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	887,969	499,086
Fair value of assets acquired and liabilities assumed in acquisition	(200,696)	355,934
Fair value of noncontrolling interest acquired in acquisition	0	63,000
Conversion of accounts payable - related parties to related party convertible note	0	0
Note payable issued for due to seller payment	98,000	0
Transfer of related party advances, accounts payable and accrued salaries to related party notes payable	1,488,119	356,998
Conversion of accounts payable - related parties to preferred stock	$ 0	$ 170

1. Organization and Nature of O

1. Organization and Nature of Operations	12 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Nature of Operations	1. Organization and Nature of Operations Dalrada Financial Corporation, (“Dalrada”), 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 and reincorporated on May 5, 2020 under the laws of 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. 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 invested cash consideration of $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. On January 29, 2021, Dalrada Health entered into a stock purchase agreement and acquired one hundred percent (100%) of the issued and outstanding shares of International Health Group, Inc., a California corporation (“IHG”). The purchase price consideration is 1,000,000 common shares of DFCO, with no shares to be released upon closing and 1,000,000 shares released quarterly over the course of twenty-four months beginning on April 1, 2021. IHG provides highly trained nursing and medical assistants for hospitals and home health facilities since 2006. IHG Medical Assistant programs include CNA (“Certified Nursing Assistant”) and HHA (“Home Health Aide”) training and the fast-track 22-Day CNA Certification Program at its state-approved testing facility. On February 3, 2021, Dalrada Health entered into a unit purchase agreement and acquired one hundred percent (100%) of the issued and outstanding membership units of Pacific Stem Cells, LLC, a California limited liability company (“Pacific Stem”). The purchase price consideration is approximately $352,000 in cash and 1,000,000 common shares of DFCO, with 300,000 shares to be released upon closing and the remaining 700,000 shares released quarterly over the course of twenty-four months. Pacific Stem provides regenerative therapy as a potential solution for the prevention, detection, and treatment of cellular breakdown associated with aging and a variety of other conditions. On April 21, 2021, the Company closed the transaction by moving into a Membership Interest Purchase Agreement to acquire Ignite IT LLC (“Ignite”). The Company acquired all of the issued and outstanding membership interests, including business plans and access to contacts of Ignite. In consideration for the acquisition, the Company issued a promissory note for $20,000. In June 2021, the Company launched Empower Genomics (“Empower”) to enter the genetic testing industry. Empower facilitates the manufacturing, filing, labeling, testing and reporting of genetics. The Company's principal executive offices are located at 600 La Terraza Blvd., Escondido, California 92025. Going Concern These 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 at June 30, 2021, the Company had a working capital deficit of $15,623,863 and an accumulated deficit of $107,338,174. The continuation of the Company as a going concern is dependent upon the successful financing through equity and/or debt investors and growing the subsidiaries anticipated to be profitable while reducing investments in areas that are not expected to have long-term benefits. The Company anticipates an increase in sales through the commercialization of the Likido heating and cooling units, the expansion of Prakat’s technology services, IHG’s increased educational footprint, additional GlanHealth sales channels and other new business opportunities (see “Subsequent Events”). These 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	12 Months Ended
	Jun. 30, 2021
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. (b) Principles of Consolidation These 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, Prakat, Shark, IHG, Pacific Stem, Ignite, Empower) 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 evaluation of goodwill and intangible assets for impairment. 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. During the year ended June 30, 2021, there were no customers whose revenues accounted for 10% or greater of total revenues. During the year ended June 30, 2020, two customers accounted for approximately 16% and 11% of total revenues, respectively. (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 June 30, 2021 and 2020, the Company had an allowance of doubtful accounts of $37,465 and $0, respectively. (h) Inventory Inventory is recorded at the lower of cost or net realizable value on a first-in first-out basis. As of June 30, 2021 and 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 and amortizable intangible assets) 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 June 30, 2021, there were qualitative factors that indicated goodwill was impaired, but after completing the quantitative assessment it was determined that goodwill did not need to be impaired. An intangible asset is an identifiable non-monetary asset without physical substance. Such an asset is identifiable when it is separable, or when it arises from contractual or other legal rights. Separable assets can be sold, transferred, licensed, etc. Examples of intangible assets include computer software, licenses, trademarks, patents, films and copyrights. The Company’s intangible assets are finite lived assets and are amortized on a straight-line basis over the estimated useful lives of the assets. (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 estimates warranty claims reserves based on historical results and research and determined that a warranty reserve was not necessary as of June 30, 2021 or 2020. The Company also earns service revenue from its other subsidiaries, including information technology and consulting services via Prakat, educational programs and courses via IHG, and stem cell therapy procedures from Pacific Stems. For Prakat and Pacific Stems, revenues 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. For IHG, revenues are recognized over the course of a semester while services are performed. During the fiscal year, the Company sold Likido units to its third-party manufacturer for testing purposes and for further resale to their customers. As of June 30, 2021, the Company changed its relationship exclusively to that of a third-party manufacturer and requested the title of inventory to be returned and adjusted the revenue accordingly. Deferred Revenue ASC 606 requires disclosure of the aggregate amount of the transaction price allocated to the performance obligations that are unsatisfied at the end of the reporting period and an explanation of when the entity expects to recognize revenue by either a quantitative basis or a qualitative basis. Deferred revenue for the year ended June 30, 2021 was $219,999 compared to $176,291 for the year ended June 30, 2020. The current year balance of $219,999 consists of deliverables from the following entities: $140,199 for IHG, $59,800 for Precision, and $20,000 for Prakat USA. It is anticipated that these products will be delivered during the first quarter of 2022. The prior year balance of $176,291 was for Likido products. Disaggregation of Revenue The following table presents the Company's revenue disaggregated by revenue source: Year Ended June 30, 2021 2020 Product sales - third parties $ 1,053,720 $ 466,946 Product sales - related party 62,607 124,427 Service revenue - third parties 2,020,307 487,642 Service revenue - related party 270,050 99,139 Total revenue $ 3,406,684 $ 1,178,154 Contract Balances The following table provides information about receivables and contract liabilities from contracts with customers: June 30, 2021 2020 Accounts receivable, net $ 265,812 $ 229,167 Accounts receivable, net - related parties 69,952 99,357 Deferred revenue 219,999 176,291 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 and related freight for product sales and direct labor for information technology and consulting services. The following table is a breakdown of cost of revenue: June 30, 2021 2020 Product sales $ 1,331,329 $ 268,526 Service revenue 1,140,637 357,390 Total cost of revenue $ 2,471,966 $ 625,916 (n) Advertising Advertising costs are expensed as incurred. During the years ended June 30, 2021 and 2020, advertising expenses were approximately $563,907 and $34,000, respectively. (o) Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation (p) 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. (q) Comprehensive Income (Loss) ASC 220, Comprehensive Income, (r) Basic and Diluted Net Income (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 56,801,471 shares was not included in diluted loss per share, because the effects are antidilutive, for the year ended June 30, 2020. In accordance with ASC 260, “Earnings Per Share”, the following table reconciles basic shares outstanding to fully diluted shares outstanding for the year ended June 30, 2021: Year Ended June 30, 2021 Weighted average number of common shares outstanding - Basic 70,318,073 Potentially dilutive common stock equivalents (convertible note payable - related party and accrued interest) 58,628,294 Weighted average number of common shares outstanding - Diluted 128,946,367 The adjustments to the numerator were insignificant during the year ended June 30, 2021 and there were no adjustments to the numerator during the year ended June 30, 2020. (s) Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Accounting for Income Taxes (t) Recent Accounting Pronouncements In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740), Simplifying the Accounting for Income Taxes In August 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity 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	12 Months Ended
	Jun. 30, 2021
Business Combinations [Abstract]
Business Combinations and Acquisition	3. Business Combinations and Acquisition Fiscal 2021 Transactions International Health Group, Inc. (“IHG”) Effective January 29, 2021, the Company acquired 100% of the common stock of IHG. In consideration for the acquisition, the Company issued 1,000,000 shares of its common stock at $0.44 per share, or a total fair value of $440,000. The Company acquired IHG to expand into the educational sector of the Health and Human Services Industry. The International Health Group transaction was accounted for as a business combination in accordance with Accounting Standards Codification (“ASC”) Topic 805, Business Combinations The Company has made a preliminary 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: Preliminary Purchase Price Allocation Cash and cash equivalents $ 43,617 Accounts receivable 37,905 Other receivables 3,000 Property and equipment, net 3,930 Intangible assets 693,385 Accounts payable (32,093 ) Accrued liabilities (38,726 ) Deferred revenue (37,339 ) Notes payable (233,679 ) Purchase price consideration $ 440,000 The intangible assets for IHG are in the form of its curriculum development and will be amortized on a straight-line basis over its determined useful life of ten years for the following reasons: 1) The International Health Group transaction was accounted for as a business combination in accordance with Accounting Standards Codification (“ASC”) Topic 805, Business Combinations (“ASC 805”). 2) IHG’s founder initially started the program approximately ten years ago offering a Certified Nurse’s Assistant Program (CNA), thus giving the intangible asset a minimum of a 10-year useful. 3) Under US GAAP, the cost of intangible assets is either amortized over their respective useful/legal lives, or are tested for impairment on an annual basis. Pursuant to the costs incurred over a ten-year period to develop the CNA and other curriculums, the Company has determined a minimum of a 10-year useful life is appropriate. Pacific Stem Cells, LLC (“Pacific Stem”) Effective February 3, 2021, the Company acquired 100% of the membership units of Pacific Stem. In consideration for the acquisition, the Company issued $352,650 in cash consideration and issued 1,000,000 shares of its common stock at $0.354 per share for a total fair value of $706,650. The Company acquired Pacific Stem as an opportunity to enter the growing alternative Health and Human Services Industry. The Pacific Stem Cells transaction was accounted for as a business combination in accordance with Accounting Standards Codification (“ASC”) Topic 805, Business Combinations The Company has made a preliminary 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: Preliminary Purchase Price Allocation Cash and cash equivalents $ 281,164 Goodwill 593,304 Accounts payable (17,918 ) Notes payable (149,900 ) Purchase price consideration $ 706,650 Ignite On April 21, 2021, the Company closed the transaction by moving into a Membership Interest Purchase Agreement to acquire Ignite IT LLC (“Ignite”). The Company acquired all of the issued and outstanding membership interests, including business plans and access to contacts of Ignite. In consideration for the acquisition, the Company issued a promissory note for $20,000. 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. Accordingly, the Company recorded t he acquired research and development at a fair value of $20,000 as an expense in the consolidated statements of operations. Fiscal 2020 Transactions 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 (“ASC 805”). The Company has determined preliminary fair values of the assets acquired and liabilities assumed. These values are subject to change as we perform additional reviews of our assumptions utilized. Goodwill is primarily attributable to the go-to-market synergies that are expected to arise as a result of the acquisition. The goodwill is not deductible for tax purposes. 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 an 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 preliminary 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. Unaudited Pro Forma Financial Information The following unaudited pro forma financial information presents the Company’s financial results as if the various acquisitions had occurred as of September 11, 2021. Year Ended June 30, 2021 2020 Revenues $ 4,389,794 $ 3,799,181 Net income (loss) attributable to Dalrada $ 174,239 $ (2,187,237 ) Net income (loss) per common share - basic $ 0.00 $ (0.04 )

4. Selected Balance Sheet Eleme

4. Selected Balance Sheet Elements	12 Months Ended
	Jun. 30, 2021
Business Combinations [Abstract]
Selected Balance Sheet Elements	4. Selected Balance Sheet Elements Inventories Inventories consisted of the following as of June 30, 2021 and 2020: June 30, 2021 2020 Raw materials $ 700,824 $ 140,477 Work-in-progress – 120,689 Finished goods 141,284 389,256 $ 842,108 $ 650,422 Property and Equipment, Net Property and equipment, net consisted of the following as of June 30, 2021 and 2020: June 30, 2021 2020 Machinery and equipment $ 223,141 $ 143,930 Leasehold improvements 323,669 112,366 Computer and office equipment 186,549 52,665 733,359 308,961 Less: Accumulated depreciation (243,457 ) (68,453 ) $ 489,902 $ 240,508 Depreciation and amortization expense of $83,606 and $46,602 for the years ended June 30, 2021 and 2020, respectively, were included in selling, general and administrative expenses in the statements of operations. Intangible Assets, Net Intangible assets, net consisted of the following as of June 30, 2021 and 2020: Gross Accumulated Carrying Amount Amortization Value Amortized: Curriculum development $ 693,385 $ (28,891 ) $ 664,494 $ 693,385 $ (28,891 ) $ 664,494 Amortization expense of $28,891 and $0 for the years ended June 30, 2021 and 2020, respectively, were included in selling, general and administrative expenses in the statements of operations. Future amortization expense at June 30, 2021 is as follows: Year Ending June 30, 2022 $ 69,338 2023 69,338 2024 69,338 2025 69,338 2026 69,338 Thereafter 317,804 $ 664,494

5. Accrued Payroll Taxes

5. Accrued Payroll Taxes	12 Months Ended
	Jun. 30, 2021
Payables and Accruals [Abstract]
Accrued Payroll Taxes	5. Accrued Payroll Taxes As of June 30, 2021 and 2020, the Company had $1,953,024 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 $1,953,024 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 consolidated balance sheets, and an equivalent amount is recognized as “Gain on expiration of accrued tax liability” within other income on the consolidated statements of operations. For fiscal years ended June 30, 2021 and 2020, the Company recognized $491,953 and $768,361, respectively, of penalties and interest within interest expense on the consolidated statements of operations. For fiscal years ended June 30, 2021 and 2020, the Company recognized $9,054,041 and $1,229,199 respectively, within “Gain on expiration of accrued tax liability” as a result of quarterly tax liabilities that expired during the fiscal years. The amount owing may be subject to additional late filing fees and penalties that are not quantifiable as at the date of these 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	12 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Notes Payable	6. Notes Payable Notes Payable – Related Parties The following is a summary of notes payable – related parties at June 30, 2021 and 2020: All notes are unsecured, bear interest at 3% per annum, and are due 360 days from the date of issuance, ranging from June 25, 2020 to June 25, 2022. Each entity has significant influence or common ownership with the Company’s Chief Executive Officer. Several of these notes are in default. The company has not received any notices of default or demands for payment. All notes are unsecured and those which are past-due are due on demand. As of June 30, 2021 and 2020, total accrued interest for Notes Payable-Related Parties was $182,147 and $37,365 respectively. The Company recorded interest expense from Notes Payable-Related Party for fiscal years ending June 30, 2021 and 2020, of $144,782 and $32,852 respectively. Notes Payable Notes payable includes the following: June 30, 2021 2020 Pacific Stem - SBA EIDL $ 299,900 $ – Dalrada - Ignite acquisition 17,500 – Dalrada - Payroll Protection Program – 21,042 Likido - COVID-19 Government loan 52,579 55,467 Prakat - Bank loan 45,838 16,708 $ 415,817 $ 93,217 Pacific Stem and IHG’s EIDL loan include a 3.75% interest rate for up to 30 years; the payments are deferred for the first 2 years (during which interest will accrue), and payments of principal and interest are made over the remaining 28 years. The EIDL loan has no penalty for prepayment. The EIDL loans attach collateral which includes the following property that EIDL borrower owns or shall acquire or create immediately upon the acquisition or creation thereof: all tangible and intangible personal property, including, but not limited to: (a) inventory, (b) equipment, (c) instruments, including promissory notes (d) chattel paper, including tangible chattel paper and electronic chattel paper, (e) documents, (f) letter of credit rights, (g) accounts, including health-care insurance receivables and credit card receivables, (h) deposit accounts, (i) commercial tort claims, (j) general intangibles, including payment intangibles and software and (k) as-extracted collateral as such terms may from time to time be defined in the Uniform Commercial Code. The security interest the EIDL borrower grants includes all accessions, attachments, accessories, parts, supplies and replacements for the collateral, all products, proceeds and collections thereof and all records and data relating thereto. The EIDL loans are technically in default as a result of a change in ownership without SBA’s prior written consent. However, the Company is in currently remedying the default provision. Likido’s COVID-19 Government Loan includes a 2.5% interest rate for up to 6 years; the payments are deferred for the first year (during which interest will accrue). The note payable issued pursuant to the Ignite acquisition matures on June 1, 2023, bears no interest and has monthly repayments of $2,500.

7. Convertible Note Payable - R

7. Convertible Note Payable - Related Parties	12 Months Ended
	Jun. 30, 2021
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 June 30, 2021 the principal balance was $1,875,000 and the accrued interest was $112,500.

8. Related Party Transactions

8. Related Party Transactions	12 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
Related Party Transactions	8. Related Party Transactions As of June 30, 2021, and 2020, the Company owed $414,073 and $556,317, respectively to all 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. See below and Note 12 for some specific disclosures related to these amounts. As of June 30, 2021 and 2020, the amount above includes $0 and $7,650 of management fees, which consists of accounting and administrative services from a related party company controlled by the Chief Executive Officer of the Company. The current management fee agreement calls for monthly payments of $7,500. The agreement is ongoing until terminated by either party. Total expenses incurred related to management fees during the years ended June 30, 2021 and 2020 were $72,000 and $54,000, respectively. As of June 30, 2021, the Company owed $357,025 in the form of promissory notes and $2,654 included within accounts payable and accrued liabilities – related parties. During the fiscal year ended June 30, 2021, the Company incurred $515,646 to a related entity for chartered business flights. During the year ended June 30, 2021, the Company made payments totaling $98,409 to a related entity for chartered business flights. In 2021, the Company issued a promissory note totaling $417,237 in exchange for the remaining amounts payable to the related entity at terms similar to those disclosed in Note 6. As of June 30, 2021 the principal balance was $417,237 and accrued interest was $0. During the year ended June 30, 2021, the Company received cash of $2,510,088 from a related party entity that processes payroll for the Company. As of June 30, 2021, the Company owed $3,087,690 in the form of promissory notes and $208,943 included within accounts payable and accrued liabilities – related parties. During the year ended June 30, 2021, the Company received cash of $2,604,891 from a related party entity to fund operations. As of June 30, 2021, the Company owed $2,723,943 in the form of promissory notes and $0 included within accounts payable and accrued liabilities – related parties. During the year ended June 30, 2021, the Company received cash of $644,430 from a related party entity to fund operations. As of June 30, 2021, the Company owed $2,135,663 in the form of promissory notes and $0 included within accounts payable and accrued liabilities – related parties. 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. In 2021, the Chief Executive Officer converted $879,830 of accrued salary into a promissory note. In February 2021, the Company issued 500,000 common shares to each board member, including the Chief Executive Officer, for an aggregate of 4,500,000 shares. The fair value of $730,000 was recorded in the consolidated statements of operations. The following is a summary of revenues recorded by the Company’s to related parties with common ownership: Year Ended June 30, 2021 2020 Dalrada Health $ 62,607 $ 124,427 Prakat 137,500 99,139 Pacific Stem 132,550 – $ 332,657 $ 223,566 See Notes 6, 7, 9, 10, 12 and 14 for additional related party transactions.

9. Preferred Stock

9. Preferred Stock	12 Months Ended
	Jun. 30, 2021
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. Stockholders' Equity

10. Stockholders' Equity	12 Months Ended
	Jun. 30, 2021
Equity [Abstract]
Stockholders' Equity	10. Stockholders’ Equity Common Stock Transactions - Fiscal 2021 Effective January 29, 2021, the Company acquired 100% of the common stock of IHG. In consideration for the acquisition, the Company will issue a total of 1,000,000 shares of its common stock at $0.44 per share, or a total fair value of $440,000. Effective February 3, 2021, the Company acquired 100% of the membership units of Pacific Stem. As common stock consideration for the acquisition, the Company will issue a total of 1,000,000 shares of its common stock at $0.354 per share, or a fair value of $354,000. As of June 30, 2021, the Company had issued 512,500 shares pursuant to the above acquisitions. The remaining shares will be issued on a quarterly basis in accordance with the respective agreements. The fair value of the shares not yet issued is $601,825 and was recorded to common stock to be issued in the consolidated balance sheets. Effective January 19, 2021, the Company issued 361,420 pursuant to a share exchange agreement. The fair value of $93,369 was included in research and development expenses in the consolidated statements of operations. Effective March 22, 2021, the Company issued 4,500,000 shares to the board of directors pursuant to the 2020 stock compensation plan. 3,500,000 shares of common stock were granted on July 9, 2020 at $0.08 per share and 1,000,000 shares of common stock were granted on February 25, 2021 at $0.45 per share, for a total fair value of $730,000. Common Stock Transactions - Fiscal 2020 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. As of June 30, 2021 and 2020, the Company had 73,838,662 and 68,464,742 common shares issued and outstanding, respectively. Dalrada Financial Corp 2020 Stock Compensation Plan On July 9, 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. On February 25, 2021, the Company amended the plan to issue up to 4,500,000 shares and issued an aggregate of 4,500,000 common shares, or 500,000 shares to each board member (9). 3,500,000 shares of common stock were granted on July 9, 2020 at $0.08 per share and 1,000,000 shares of common stock were granted on February 25, 2021 at $0.45 per share, for a total fair value of $730,000, which is included in the consolidated statements of operations. On May 10, 2021, the Company granted 1,000,000 options to purchase common stock to its Chief Financial Officer with an exercise price of $0.47 per share. The options expire in ten years after issuance. The fair value of the options granted was $0.43 per share, or $430,027 which was calculated using the Black-Scholes model with the following inputs and assumptions: Year Ended June 30, 2021 Risk-free interest rate 0.80% Expected term (in years) 5.27 Expected volatility 149.2% Expected dividend yield 0.00% Fair value per stock option $ 0.47 The options vest monthly over a twelve-month period. During the year ended June 30, 2021, the Company recognized $71,673 in stock-based compensation expense. As of June 30, 2021, 166,667 options had vested and there was $358,354 in unrecognized compensation cost which will be recognized through May 2022.

11. Segment Reporting

11. Segment Reporting	12 Months Ended
	Jun. 30, 2021
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 five segments: Engineering, Health, Information Technology, Education, and Corporate. The Company evaluates the performance of its segments primarily based on revenues, operating income (loss) and net income (loss). Also included below is a breakout by segment for Inventory, PPE, Goodwill, and Total Assets. Segment information for the years ended June 30, 2021 and 2020 is as follows: Year Ended June 30, 2021 Engineering Health Information Technology Education Corporate Inter-Segment Eliminations Consolidated Revenues $ 977,258 $ 1,166,135 $ 1,857,950 $ 452,246 $ 18,820 $ (1,065,725 ) $ 3,406,684 Loss from operations (1,295,095 ) (1,219,808 ) (215,176 ) (173,419 ) (4,923,665 ) (742,988 ) (8,570,151 ) Net income (loss) $ (1,233,811 ) $ (1,242,352 ) $ (217,035 ) $ (146,179 ) $ 3,556,974 $ (716,376 ) $ 1,221 Year Ended June 30, 2020 Engineering Health Information Technology Education Corporate Inter-Segment Eliminations Consolidated Revenues $ 753,632 $ 407,069 $ 624,198 $ – $ – $ (606,745 ) $ 1,178,154 Loss from operations (794,400 ) 128,613 (116,668 ) – (1,154,659 ) (751,982 ) (2,689,097 ) Net loss $ (808,908 ) $ 122,587 $ (104,485 ) $ – $ (935,059 ) $ (751,692 ) $ (2,477,557 ) Year Ended June 30, 2021 Engineering Health Information Technology Education Corporate Consolidated Inventory $ 582,248 $ 250,378 $ 9,482 $ – $ – $ 842,108 PPE 363,594 32,510 79,277 – 14,521 489,902 Goodwill – – – – 736,456 736,456 Total Assets $ 2,441,071 $ 1,056,084 $ 564,545 $ 110,798 $ 808,463 $ 4,980,961 Year Ended June 30, 2020 Engineering Health Information Technology Education Corporate Consolidated Inventory $ 263,015 $ 387,407 $ – $ – $ – $ 650,422 PPE 186,376 54,132 – – – 240,508 Goodwill – – – – 143,152 143,152 Total Assets $ 785,969 $ 539,533 $ 577,867 $ – $ 880,302 $ 2,783,671 Geographic Information The following table presents revenue by country: Year Ended June 30, 2021 2020 United States $ 1,889,449 $ 591,373 Europe 331,254 – India 1,185,981 586,781 $ 3,406,684 $ 1,178,154 The following table presents inventories by country: June 30, 2021 2020 United States $ 335,037 $ 409,044 Europe 507,071 241,378 $ 842,108 $ 650,422 The following table presents property and equipment, net, by country: June 30, 2021 2020 United States $ 221,308 $ 39,507 Europe 256,889 191,508 India 11,705 9,493 $ 489,902 $ 240,50 8

12. Commitments and Contingenci

12. Commitments and Contingencies	12 Months Ended
	Jun. 30, 2021
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 year ended June 30, 2021, 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 years ended June 30, 2021 were $343,205 and $16,245, respectively, for which $99,155 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. Total amounts expensed under the lease during the year ended June 20, 2021 and 2020 were $45,329 and $13,748, respectively. 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. In August 2020, the Company’s Likido subsidiary entered in a new operating agreement for warehouse space. The lease matures in July 2021. In June 2017, the Company’s IHG subsidiary entered into a lease for 3 separate office suites in San Diego, California. The lease expires in January 2022. In May 2021, the Company’s PSC subsidiary entered into a three year and 6-month lease agreement to lease a medical office space in Poway, California. The Company recognized a right of use asset and liability of $277,856 and used an effective borrowing rate of 3.0% within the calculation. The following are the expected lease payments as of June 30, 2021, including the total amount of imputed interested related: Fiscal Year Ending June 30, 2022 $ 356,235 2023 352,237 2024 300,945 2025 195,412 2026 34,193 Thereafter 8,651 1,247,673 Less: imputed interest (75,931 ) Total $ 1,171,742

13. Income Taxes

13. Income Taxes	12 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
Income Taxes	13 Income Taxes We file income tax returns in the United States federal jurisdiction and in various state and local jurisdictions. In the normal course of business, we are subject to examination by taxing authorities. The tax years ending 2018 through 2020 remain subject to examination for federal tax purposes and remain subject to examination in significant state tax jurisdictions. The Company has yet to file their income tax return for the year ended June 30, 2021 As of June 30, 2021, the Company had federal and state net operating loss carry forwards of $20,036,664 that may be offset against future taxable income which will begin to expire in 2038 through 2041. The reconciliation of income tax expense computed at the U.S. federal statutory rate to the income tax provision for the years ended June 30, 2021 and 2020 is as follows: 2021 2020 Current: Federal $ – $ – State 2,400 – Foreign – – 2,400 – Deferred: Federal (1,607,556 ) (522,084 ) State (446,626 ) (145,050 ) (2,054,182 ) (667,134 ) Valuation allowance 2,054,182 667,134 Total provision for income taxes $ 2,400 $ – The provision for income tax for the year ended June 30, 2021 is included in selling, general and administrative expenses. Deferred income taxes reflect the net tax effects of: (a) temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes; and (b) operating loss and tax credit carry-forwards. We record net deferred tax assets to the extent we believe these assets will more likely than not be realized. In making such determination, we consider all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and recent financial operations. Significant components of deferred tax assets as of June 30, 2021 and 2020 were as follows: 2021 2020 Depreciation & Amortization $ 1,521 $ 450 Reserves and Accruals 250,907 118,071 Net Operating Loss Carryforwards 2,688,360 768,085 Gross Deferred Tax Assets 2,940,788 886,606 Valuation Allowance (2,940,788 ) (886,606 ) Net Deferred Tax Assets $ – $ – Reconciliation of the statutory federal income tax to the Company's effective tax: 2021 2020 Tax at Federal Statutory Rate 21.0 % 21.0 % State, Net of Federal Benefit (36,423)% 5.9 % Payroll Tax Interest (155,721)% 10.5 % Gain on Expiration of Accrued Tax Liability 10,224 % (6.6)% Stock Based Compensation 13,788% (3.7)% Change in Tax Rate (168,111)% 0.0 % Change in Valuation Allowance 168,522 % (27.0)% Provision for Taxes 196.6 % 0.0 % The difference in the effective rate and the statutory rate is due to permanent differences, primarily deductibility of penalties and interest on accrued payroll tax liabilities and the gains related to the expiration of the statute of limitations for accrued payroll tax liabilities.

14. Subsequent Events

14. Subsequent Events	12 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
Subsequent Events	14. Subsequent Events On August 4, 2021, the Company issued 87,500 shares of common stock as part of the consideration for the acquisition of Pacific Stem. On August 10, 2021, the Company issued 125,000 shares of common stock as part of the consideration for the acquisition of IHG. On August 16, 2021, the company issued an aggregate of 2,000,000 shares of common stock to four new directors pursuant to Amendment No.1 of the 2020 Stock Compensation Plan used to compensate the company board of directors. The Amended plan allocates the issuance of up to 6,500,000 shares. The 2,000,000 shares issued are valued at $0.28 per share or Fair Value of $560,000. In July 2021, Dalrada, through its subsidiary Dalrada Health, expanded its presence in medical services sector by establishing Sòlas Rejuvenation + Wellness (“Solas”) which provides science-supported, medically backed services, and creates overall wellness programs that are customized to the unique needs of its clients. Solas will be opening its first health services location in October 2021 where it will provide a myriad of health and wellness treatments and procedures. In August 2021, Dalrada, through its subsidiary Dalrada Health, entered into a joint venture ("JV") with Vivera Pharmaceuticals, Inc ("Vivera") for a 51% ownership. The JV, Pala Diagnostics, LLC ("Pala") is a CLIA-certified diagnostics lab focused on SARS-CoV-2 testing for now with additional testing capabilities to be introduced. Pursuant to the partnership agreement, Dalrada had an equity commitment of $500,000 of which it achieved during September 2021. Dalrada has invested additional funding to continue the expansion of the SARS-CoV-2 testing while commercial insurance and CARES Act reimbursements process claims. Since fiscal year-end, Pala has conducted over 25,000 tests. Pursuant to the JV, Dalrada shall also issue two hundred and fifty thousand common shares (250,000) to Vivera. Subsequent to year-end, the Company borrowed $366,263 from Related Entity 1, and $2,206,718 from Related Entity 3 Management has evaluated all other subsequent events through October 13, 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)	12 Months Ended
	Jun. 30, 2021
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.
Principles of Consolidation	(b) Principles of Consolidation These 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, Prakat, Shark, IHG, Pacific Stem, Ignite, Empower) 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 evaluation of goodwill and intangible assets for impairment. 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. During the year ended June 30, 2021, there were no customers whose revenues accounted for 10% or greater of total revenues. During the year ended June 30, 2020, two customers accounted for approximately 16% and 11% of total revenues, respectively.
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 June 30, 2021 and 2020, the Company had an allowance of doubtful accounts of $37,465 and $0, respectively.
Inventory	(h) Inventory Inventory is recorded at the lower of cost or net realizable value on a first-in first-out basis. As of June 30, 2021 and 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 and amortizable intangible assets) 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 June 30, 2021, there were qualitative factors that indicated goodwill was impaired, but after completing the quantitative assessment it was determined that goodwill did not need to be impaired. An intangible asset is an identifiable non-monetary asset without physical substance. Such an asset is identifiable when it is separable, or when it arises from contractual or other legal rights. Separable assets can be sold, transferred, licensed, etc. Examples of intangible assets include computer software, licenses, trademarks, patents, films and copyrights. The Company’s intangible assets are finite lived assets and are amortized on a straight-line basis over the estimated useful lives of the assets.
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 estimates warranty claims reserves based on historical results and research and determined that a warranty reserve was not necessary as of June 30, 2021 or 2020. The Company also earns service revenue from its other subsidiaries, including information technology and consulting services via Prakat, educational programs and courses via IHG, and stem cell therapy procedures from Pacific Stems. For Prakat and Pacific Stems, revenues 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. For IHG, revenues are recognized over the course of a semester while services are performed. During the fiscal year, the Company sold Likido units to its third-party manufacturer for testing purposes and for further resale to their customers. As of June 30, 2021, the Company changed its relationship exclusively to that of a third-party manufacturer and requested the title of inventory to be returned and adjusted the revenue accordingly. Deferred Revenue ASC 606 requires disclosure of the aggregate amount of the transaction price allocated to the performance obligations that are unsatisfied at the end of the reporting period and an explanation of when the entity expects to recognize revenue by either a quantitative basis or a qualitative basis. Deferred revenue for the year ended June 30, 2021 was $219,999 compared to $176,291 for the year ended June 30, 2020. The current year balance of $219,999 consists of deliverables from the following entities: $140,199 for IHG, $59,800 for Precision, and $20,000 for Prakat USA. It is anticipated that these products will be delivered during the first quarter of 2022. The prior year balance of $176,291 was for Likido products. Disaggregation of Revenue The following table presents the Company's revenue disaggregated by revenue source: Year Ended June 30, 2021 2020 Product sales - third parties $ 1,053,720 $ 466,946 Product sales - related party 62,607 124,427 Service revenue - third parties 2,020,307 487,642 Service revenue - related party 270,050 99,139 Total revenue $ 3,406,684 $ 1,178,154 Contract Balances The following table provides information about receivables and contract liabilities from contracts with customers: June 30, 2021 2020 Accounts receivable, net $ 265,812 $ 229,167 Accounts receivable, net - related parties 69,952 99,357 Deferred revenue 219,999 176,291 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 and related freight for product sales and direct labor for information technology and consulting services. The following table is a breakdown of cost of revenue: June 30, 2021 2020 Product sales $ 1,331,329 $ 268,526 Service revenue 1,140,637 357,390 Total cost of revenue $ 2,471,966 $ 625,916
Advertising	(n) Advertising Advertising costs are expensed as incurred. During the years ended June 30, 2021 and 2020, advertising expenses were approximately $563,907 and $34,000, respectively.
Stock-based Compensation	(o) Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation
Foreign Currency Translation	(p) 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 Income (Loss)	(q) Comprehensive Income (Loss) ASC 220, Comprehensive Income,
Basic and Diluted Net Income (Loss) per Share	(r) Basic and Diluted Net Income (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 56,801,471 shares was not included in diluted loss per share, because the effects are antidilutive, for the year ended June 30, 2020. In accordance with ASC 260, “Earnings Per Share”, the following table reconciles basic shares outstanding to fully diluted shares outstanding for the year ended June 30, 2021: Year Ended June 30, 2021 Weighted average number of common shares outstanding - Basic 70,318,073 Potentially dilutive common stock equivalents (convertible note payable - related party and accrued interest) 58,628,294 Weighted average number of common shares outstanding - Diluted 128,946,367 The adjustments to the numerator were insignificant during the year ended June 30, 2021 and there were no adjustments to the numerator during the year ended June 30, 2020.
Income Taxes	(s) 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	(t) Recent Accounting Pronouncements In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740), Simplifying the Accounting for Income Taxes In August 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity 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)	12 Months Ended
	Jun. 30, 2021
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: Year Ended June 30, 2021 2020 Product sales - third parties $ 1,053,720 $ 466,946 Product sales - related party 62,607 124,427 Service revenue - third parties 2,020,307 487,642 Service revenue - related party 270,050 99,139 Total revenue $ 3,406,684 $ 1,178,154
Schedule of receivables and contract liabilities	The following table provides information about receivables and contract liabilities from contracts with customers: June 30, 2021 2020 Accounts receivable, net $ 265,812 $ 229,167 Accounts receivable, net - related parties 69,952 99,357 Deferred revenue 219,999 176,291
Schedule of cost of revenue	The following table is a breakdown of cost of revenue: June 30, 2021 2020 Product sales $ 1,331,329 $ 268,526 Service revenue 1,140,637 357,390 Total cost of revenue $ 2,471,966 $ 625,916
Reconciliation of common shares outstanding basic to diluted	The following table reconciles basic shares outstanding to fully diluted shares outstanding for the year ended June 30, 2021: Year Ended June 30, 2021 Weighted average number of common shares outstanding - Basic 70,318,073 Potentially dilutive common stock equivalents (convertible note payable - related party and accrued interest) 58,628,294 Weighted average number of common shares outstanding - Diluted 128,946,367

3. Business Combinations and _2

3. Business Combinations and Acquisition (Tables)	12 Months Ended
	Jun. 30, 2021
Pro forma information	The pro forma information does not give effect to any estimated and potential cost savings or other operating efficiencies that could result from the acquisitions: Year Ended June 30, 2021 2020 Revenues $ 4,389,794 $ 3,799,181 Net income (loss) attributable to Dalrada $ 174,239 $ (2,187,237 ) Net income (loss) per common share - basic $ 0.00 $ (0.04 )
IHG [Member]
Purchase price allocation	Preliminary Purchase Price Allocation Cash and cash equivalents $ 43,617 Accounts receivable 37,905 Other receivables 3,000 Property and equipment, net 3,930 Intangible assets 693,385 Accounts payable (32,093 ) Accrued liabilities (38,726 ) Deferred revenue (37,339 ) Notes payable (233,679 ) Purchase price consideration $ 440,000
Pacific Stem [Member]
Purchase price allocation	The following table summarizes the purchase price allocation: Preliminary Purchase Price Allocation Cash and cash equivalents $ 281,164 Goodwill 593,304 Accounts payable (17,918 ) Notes payable (149,900 ) Purchase price consideration $ 706,650
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 preliminary 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. Selected Balance Sheet Ele_2

4. Selected Balance Sheet Elements (Tables)	12 Months Ended
	Jun. 30, 2021
Business Combinations [Abstract]
Schedule of inventory	Inventories consisted of the following as of June 30, 2021 and 2020: June 30, 2021 2020 Raw materials $ 700,824 $ 140,477 Work-in-progress – 120,689 Finished goods 141,284 389,256 $ 842,108 $ 650,422
Schedule of property and equipment	Property and equipment, net consisted of the following as of June 30, 2021 and 2020: June 30, 2021 2020 Machinery and equipment $ 223,141 $ 143,930 Leasehold improvements 323,669 112,366 Computer and office equipment 186,549 52,665 733,359 308,961 Less: Accumulated depreciation (243,457 ) (68,453 ) $ 489,902 $ 240,508
Schedule of Intangible assets, net	Intangible assets, net consisted of the following as of June 30, 2021 and 2020: Gross Accumulated Carrying Amount Amortization Value Amortized: Curriculum development $ 693,385 $ (28,891 ) $ 664,494 $ 693,385 $ (28,891 ) $ 664,494
Schedule of Future amortization expense	Future amortization expense at June 30, 2021 is as follows: Year Ending June 30, 2022 $ 69,338 2023 69,338 2024 69,338 2025 69,338 2026 69,338 Thereafter 317,804 $ 664,494

6. Notes Payable (Tables)

6. Notes Payable (Tables)	12 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Schedule of notes payable	Notes payable includes the following: June 30, 2021 2020 Pacific Stem - SBA EIDL $ 299,900 $ – Dalrada - Ignite acquisition 17,500 – Dalrada - Payroll Protection Program – 21,042 Likido - COVID-19 Government loan 52,579 55,467 Prakat - Bank loan 45,838 16,708 $ 415,817 $ 93,217

8. Related Party Transactions (

8. Related Party Transactions (Tables)	12 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
Summary of revenues	The following is a summary of revenues recorded by the Company’s to related parties with common ownership: Year Ended June 30, 2021 2020 Dalrada Health $ 62,607 $ 124,427 Prakat 137,500 99,139 Pacific Stem 132,550 – $ 332,657 $ 223,566

10. Stockholders_ Equity (Table

10. Stockholders’ Equity (Tables)	12 Months Ended
	Jun. 30, 2021
Stockholders Equity
Schedule of calculated using the Black-Scholes model	The fair value of the options granted was $0.43 per share, or $430,027 which was calculated using the Black-Scholes model with the following inputs and assumptions: Year Ended June 30, 2021 Risk-free interest rate 0.80% Expected term (in years) 5.27 Expected volatility 149.2% Expected dividend yield 0.00% Fair value per stock option $ 0.47

11. Segment Reporting (Tables)

11. Segment Reporting (Tables)	12 Months Ended
	Jun. 30, 2021
Equity [Abstract]
Schedule of segment information	Segment information for the years ended June 30, 2021 and 2020 is as follows: Year Ended June 30, 2021 Engineering Health Information Technology Education Corporate Inter-Segment Eliminations Consolidated Revenues $ 977,258 $ 1,166,135 $ 1,857,950 $ 452,246 $ 18,820 $ (1,065,725 ) $ 3,406,684 Loss from operations (1,295,095 ) (1,219,808 ) (215,176 ) (173,419 ) (4,923,665 ) (742,988 ) (8,570,151 ) Net income (loss) $ (1,233,811 ) $ (1,242,352 ) $ (217,035 ) $ (146,179 ) $ 3,556,974 $ (716,376 ) $ 1,221 Year Ended June 30, 2020 Engineering Health Information Technology Education Corporate Inter-Segment Eliminations Consolidated Revenues $ 753,632 $ 407,069 $ 624,198 $ – $ – $ (606,745 ) $ 1,178,154 Loss from operations (794,400 ) 128,613 (116,668 ) – (1,154,659 ) (751,982 ) (2,689,097 ) Net loss $ (808,908 ) $ 122,587 $ (104,485 ) $ – $ (935,059 ) $ (751,692 ) $ (2,477,557 ) Year Ended June 30, 2021 Engineering Health Information Technology Education Corporate Consolidated Inventory $ 582,248 $ 250,378 $ 9,482 $ – $ – $ 842,108 PPE 363,594 32,510 79,277 – 14,522 489,902 Goodwill – – – – 736,456 736,456 Total Assets $ 2,441,071 $ 1,056,084 $ 564,545 $ 110,798 $ 808,463 $ 4,980,961 Year Ended June 30, 2020 Engineering Health Information Technology Education Corporate Consolidated Inventory $ 263,015 $ 387,407 $ – $ – $ – $ 650,422 PPE 186,376 54,132 – – – 240,508 Goodwill – – – – 143,152 143,152 Total Assets $ 785,969 $ 539,533 $ 577,867 $ – $ 880,302 $ 2,783,671
Schedule of revenue by country	The following table presents revenue by country: Year Ended June 30, 2021 2020 United States $ 1,889,449 $ 591,373 Europe 331,254 – India 1,185,981 586,781 $ 3,406,684 $ 1,178,154
Schedule of inventories by country	The following table presents inventories by country: June 30, 2021 2020 United States $ 335,037 $ 409,044 Europe 507,071 241,378 $ 842,108 $ 650,422
Schedule of property and equipment by country	The following table presents property and equipment, net, by country: June 30, 2021 2020 United States $ 221,308 $ 39,507 Europe 256,889 191,508 India 11,705 9,493 $ 489,902 $ 240,508

12. Commitments and Contingen_2

12. Commitments and Contingencies (Tables)	12 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Minimum lease payments	Fiscal Year Ending June 30, 2022 $ 356,235 2023 352,237 2024 300,945 2025 195,412 2026 34,193 Thereafter 8,651 1,247,673 Less: imputed interest (75,931 ) Total $ 1,171,742

13. Income Taxes (Tables)

13. Income Taxes (Tables)	12 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
Reconciliation of Income Taxes	The reconciliation of income tax expense computed at the U.S. federal statutory rate to the income tax provision for the years ended June 30, 2021 and 2020 is as follows: 2021 2020 Current: Federal $ – $ – State 2,400 – Foreign – – 2,400 – Deferred: Federal (1,607,556 ) (522,084 ) State (446,626 ) (145,050 ) (2,054,182 ) (667,134 ) Valuation allowance 2,054,182 667,134 Total provision for income taxes $ 2,400 $ –
Schedule of deferred taxes	Significant components of deferred tax assets as of June 30, 2021 and 2020 were as follows: 2021 2020 Depreciation & Amortization $ 1,521 $ 450 Reserves and Accruals 250,907 118,071 Net Operating Loss Carryforwards 2,688,360 768,085 Gross Deferred Tax Assets 2,940,788 886,606 Valuation Allowance (2,940,788 ) (886,606 ) Net Deferred Tax Assets $ – $ –
Schedule of reconciliation of the statutory federal income tax	Reconciliation of the statutory federal income tax to the Company's effective tax: 2021 2020 Tax at Federal Statutory Rate 21.0 % 21.0 % State, Net of Federal Benefit (36,423)% 5.9 % Payroll Tax Interest (155,721)% 10.5 % Gain on Expiration of Accrued Tax Liability 10,224 % (6.6)% Stock Based Compensation 13,788% (3.7)% Change in Tax Rate (168,111)% 0.0 % Change in Valuation Allowance 168,522 % (27.0)% Provision for Taxes 196.6 % 0.0 %

1. Organization and Nature of_2

1. Organization and Nature of Operations (Details Narrative) - USD ($)	5 Months Ended	6 Months Ended	7 Months Ended		9 Months Ended	10 Months Ended
	Dec. 06, 2019	Jan. 09, 2020	Feb. 03, 2021	Jan. 29, 2021	Apr. 01, 2021	Apr. 21, 2021	Jun. 30, 2021	Jun. 30, 2020
Working capital deficit							$ 15,263,863
Accumulated deficit							$ (107,338,174)	$ (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	1,000,000
Cash paid for acquisition			$ 352,000
IHG [Member]
Stock issued for acquisition, shares				1,000,000	1,000,000
IT LLC [Member]
Cash paid for acquisition						$ 20,000

2. Summary of Significant Acc_4

2. Summary of Significant Accounting Policies (Details - Estimated useful life)	12 Months Ended
	Jun. 30, 2021
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 ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Revenues	$ 3,406,684	$ 1,178,154
Product Sales - Third parties [Member]
Revenues	1,053,720	466,946
Product Sales - related party [Member]
Revenues	62,607	124,427
Service revenue - third parties [Member]
Revenues	2,020,307	487,642
Service revenue - related party [Member]
Revenues	$ 270,050	$ 99,139

2. Summary of Significant Acc_6

2. Summary of Significant Accounting Policies (Details - Receivables and contract liabilities) - USD ($)	Jun. 30, 2021	Jun. 30, 2020
Accounting Policies [Abstract]
Accounts receivable, net	$ 265,812	$ 229,167
Accounts receivable, net - related parties	69,952	99,357
Deferred revenue	$ 219,999	$ 176,291

2. Summary of Significant Acc_7

2. Summary of Significant Accounting Policies (Details - Cost of revenue) - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Cost of revenue	$ 2,471,966	$ 625,916
Product sales [Member]
Cost of revenue	1,331,329	268,526
Service [Member]
Cost of revenue	$ 1,140,637	$ 357,390

2. Summary of Significant Acc_8

2. Summary of Significant Accounting Policies (Details - Antidilutive shares) - shares	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Accounting Policies [Abstract]
Weighted average number of common shares outstanding - Basic	70,318,073	56,801,796
Potentially dilutive common stock equivalents (convertible note payable - related party and accrued interest)	58,628,294	56,801,471
Weighted average number of common shares outstanding - Diluted	128,946,367	56,801,796

2. Summary of Significant Acc_9

2. Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Allowance for doubtful accounts	$ 37,465	$ 0
Deferred revenue	219,999	176,291
Advertising expenses	563,907	34,000
Stock-based compensation expenses	$ 801,672	$ 0
Antidilutive securities excluded from computation of earnings per share, amount	58,628,294	56,801,471
IHG [Member]
Deferred revenue	$ 140,199
Precision [Member]
Deferred revenue	59,800
Prakat [Member]
Deferred revenue	$ 20,000
Likido [Member]
Deferred revenue		$ 176,291
Customer Concentration Risk [Member] | Sales Revenue Net [Member] | One Customer [Member]
Concentrations of credit risk		16.00%
Customer Concentration Risk [Member] | Sales Revenue Net [Member] | One Customer [Member]
Concentrations of credit risk		11.00%

3. Business Combinations and _3

3. Business Combinations and Acquisition (Details - Purchase allocation) - USD ($)	Jun. 30, 2021	Feb. 03, 2021	Jan. 29, 2021	Jun. 30, 2020	Mar. 23, 2020	Jan. 09, 2020	Dec. 06, 2019
Goodwill	$ 736,456			$ 143,152
IHG [Member]
Cash and cash equivalents			$ 43,617
Accounts receivable, net			37,905
Other receivables			3,000
Property and equipment, net			3,930
Intangible assets			693,385
Accounts payable			(32,093)
Accrued liabilities			(38,726)
Notes payable			(233,679)
Deferred revenue			(37,339)
Net assets acquired			$ 440,000
Pacific Stem [Member]
Cash and cash equivalents		$ 281,164
Goodwill		593,304
Accounts payable		(17,918)
Notes payable		(149,900)
Net assets acquired		$ 706,650
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 - Pro Forma Info) - Likido [Member] - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Revenues	$ 4,389,794	$ 3,799,181
Net income (loss) attributable to Dalrada	$ 174,239	$ (2,187,237)
Net income (loss) per common share - basic	$ 0	$ (0.04)

3. Business Combinations and _5

3. Business Combinations and Acquisition (Details Narrative) - USD ($)	1 Months Ended	5 Months Ended	6 Months Ended	7 Months Ended		9 Months Ended		10 Months Ended	12 Months Ended
	Mar. 23, 2020	Dec. 06, 2019	Jan. 09, 2020	Feb. 03, 2021	Jan. 29, 2021	Apr. 01, 2021	Mar. 23, 2020	Apr. 21, 2021	Jun. 30, 2021	Jun. 30, 2020
Stock issued for acquisition, value									$ 887,969	$ 592,086
IHG [Member]
Stock issued for acquisition, shares					1,000,000	1,000,000
Stock issued for acquisition, value					$ 440,000
Pacific Stem [Member]
Stock issued for acquisition, shares				1,000,000
Stock issued for acquisition, value				$ 354,000
Cash paid for acquisition				$ 352,650
Ignite [Member]
Stock issued for acquisition, value								$ 20,000
Total consideration transferred								$ 20,000
Likido [Member]
Stock issued for acquisition, shares		6,118,000
Stock issued for acquisition, value		$ 274,086
Prakat [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						3,000,000
Stock issued for acquisition, value	$ 93,000						$ 93,000

4. Selected Balance Sheet Ele_3

4. Selected Balance Sheet Elements (Details - Inventories) - USD ($)	Jun. 30, 2021	Jun. 30, 2020
Business Combinations [Abstract]
Raw materials	$ 700,824	$ 140,477
Work-in-progress	0	120,689
Finished goods	141,284	389,256
Inventories	$ 842,108	$ 650,422

4. Selected Balance Sheet Ele_4

4. Selected Balance Sheet Elements (Details - Property and equipment) - USD ($)	Jun. 30, 2021	Jun. 30, 2020
Business Combinations [Abstract]
Machinery and equipment	$ 223,141	$ 143,930
Leasehold improvements	323,669	112,366
Computer and office equipment	186,549	52,665
Property and equipment, gross	733,359	308,961
Less: Accumulated depreciation	(243,457)	(68,453)
Property and equipment, net	$ 489,902	$ 240,508

4. Selected Balance Sheet Ele_5

4. Selected Balance Sheet Elements (Details - Intangible Assets, Net) - USD ($)	Jun. 30, 2021	Jun. 30, 2020
Gross Amount	$ 693,385	$ 693,385
Accumulated Amortization	(28,891)	(28,891)
Carrying Value	664,494	664,494
Curriculum development [Member]
Gross Amount	693,385	693,385
Accumulated Amortization	(28,891)	(28,891)
Carrying Value	$ 664,494	$ 664,494

4. Selected Balance Sheet Ele_6

4. Selected Balance Sheet Elements (Details - Future amortization expense) - USD ($)	Jun. 30, 2021	Jun. 30, 2020
Business Combinations [Abstract]
2022	$ 69,338
2023	69,338
2024	69,338
2025	69,338
2026	69,338
Thereafter	317,804
Total	$ 664,494	$ 664,494

4. Selected Balance Sheet Ele_7

4. Selected Balance Sheet Elements (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Business Combinations [Abstract]
Depreciation and amortization expense	$ 83,606	$ 46,602
Amortization expense	$ 28,891	$ 0

5. Accrued Payroll Taxes (Detai

5. Accrued Payroll Taxes (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Payables and Accruals [Abstract]
Accrued payroll taxes, penalties and interest	$ 1,953,024	$ 10,519,440
Accrued interest rate	7.33% compounded daily
Penalties and interest expense	$ 491,953	768,361
Gain on expiration of accrued tax liability	$ 9,054,041	$ 1,229,199

6. Notes Payable (Details - Not

6. Notes Payable (Details - Notes payable) - USD ($)	Jun. 30, 2021	Jun. 30, 2020
Notes payable	$ 415,817	$ 93,217
SBA EIDL [Member]
Notes payable	299,900	0
Ignite acquisition [Member]
Notes payable	17,500	0
Payroll Protection Program [Member]
Notes payable	0	21,042
COVID-19 Government loan [Member]
Notes payable	52,579	55,467
Bank loan [Member]
Notes payable	$ 45,838	$ 16,708

6. Notes Payable (Details Narra

6. Notes Payable (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
SBA EIDL [Member]
Debt stated interest rate	3.75%
COVID-19 Government loan [Member]
Debt stated interest rate	2.50%
Ignite acquisition [Member]
Maturity date	Jun. 1, 2023
Periodic repayment of noted payable	$ 2,500
Notes Payable - Related Parties [Member]
Debt stated interest rate	3.00%
Debt maturity date - beginning range	Jun. 25, 2020
Debt maturity dates - ending range	Jun. 25, 2022
Interest payable, related parties	$ 182,147	$ 37,365
Interest expense, related parties	$ 144,782	$ 32,852

7. Convertible Note Payable -_2

7. Convertible Note Payable - Related Parties (Details Narrative) - USD ($)	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2019
Convertible note payable - related party	$ 1,875,000	$ 1,875,000
Accrued interest	$ 112,500
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_2

8. Related Party Transactions (Details) - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Revenues - related party	$ 332,657	$ 223,566
Dalrada Health [Member]
Revenues - related party	62,607	124,427
Prakat [Member]
Revenues - related party	137,500	99,139
Pacific Stem [Member]
Revenues - related party	$ 132,550	$ 0

8. Related Party Transactions_3

8. Related Party Transactions (Details Narrative) - USD ($)	5 Months Ended	8 Months Ended	12 Months Ended
	Nov. 30, 2019	Feb. 28, 2021	Jun. 30, 2021	Jun. 30, 2020
Accounts payable and accrued liabilities - related parties			$ 414,073	$ 556,317
Debt converted, amount converted				170
Stock issued for services, value				195,300
Accrued interest			0
Related party accounts payable			417,237
Trucept [Member] | Management Fees [Member]
Accounts payable and accrued liabilities - related parties			0	7,650
Chief Executive Officer [Member]
Debt converted, amount converted	$ 170
Chief Executive Officer [Member] | Series F Super Preferred Stock [Member]
Debt converted, shares issued	5,000
Chief Executive Officer [Member] | Accrued Salary [Member]
Accounts payable and accrued liabilities - related parties			414,073	$ 556,317
Board Members and CEO [Member]
Stock issued for services, shares		4,500,000
Stock issued for services, value		$ 730,000
Promissory notes [Member]
Outstanding principal balance			879,830
Accrued interest			5,862
Repayment of related party debt			98,409
Conversion of related party			$ 417,237

9. Preferred Stock (Details Nar

9. Preferred Stock (Details Narrative) - $ / shares	Jun. 30, 2021	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. Stockholders' Equity (Detai

10. Stockholders' Equity (Details - Assumptions)	12 Months Ended
	Jun. 30, 2021$ / shares
Stockholders Equity Details Calculated Using Blackscholes Abstract
Risk-free interest rate	0.80%
Expected term (in years)	5 years 3 months 8 days
Expected volatility	149.20%
Expected dividend yield	0.00%
Fair value per stock option	$ 0.47

10. Stockholders' Equity (Det_2

10. Stockholders' Equity (Details Narrative) - USD ($)	Jul. 09, 2020	Jan. 06, 2020	Jun. 30, 2020	Mar. 23, 2020	Dec. 06, 2019	Jan. 09, 2020	Feb. 03, 2021	Jan. 29, 2021	Feb. 25, 2021	Apr. 01, 2021	Mar. 23, 2020	May 10, 2021	Jun. 30, 2021	Jun. 30, 2020	Mar. 22, 2021
Shares issued for acquisition, value													$ 887,969	$ 592,086
Common stock to be issued			$ 0										601,825	0
Research and development expenses													520,510	471,963
Debt conversion, converted instrument, amount														170
Non-cash interest expense													$ 0	155,055
Stock issued for services, value														$ 195,300
Common stock, shares issued			68,464,742										73,838,662	68,464,742
Common stock, shares outstanding			68,464,742										73,838,662	68,464,742
Stock-based compensation expense													$ 801,672	$ 0
Common stock shares authorized			1,000,000,000										1,000,000,000	1,000,000,000
Dalrada Financial Corp 2020 Stock Compensation Plan [Member]
Stock authorized under plan															4,500,000
Stock issued for services, value									$ 730,000
Share Exchange Agreement [Member]
Share issued for exchange agreement								361,420
Research and development expenses								$ 93,369
IHG [Member]
Shares issued for acquisition, shares								1,000,000		1,000,000
Shares issued for acquisition, value								$ 440,000
Shares issued, price per shares								$ 0.44
Pacific Stem [Member]
Shares issued for acquisition, shares							1,000,000
Shares issued for acquisition, value							$ 354,000
Shares issued, price per shares							$ 0.354
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							3,000,000
Shares issued for acquisition, value				$ 93,000							$ 93,000
Shares issued, price per shares				$ 0.0310							$ 0.0310
Chief Financial Officer [Member]
Options granted												1,000,000
Exercise price												$ 0.47
Fair value of options granted per share												$ 0.43
Fair value of options granted												$ 430,027
Option term												10 years
Board Members [Member] | Dalrada Financial Corp 2020 Stock Compensation Plan [Member]
Stock issued for services, shares	3,500,000								1,000,000
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											$ 0.045
Shares issued to related party, shares			500,000
Shares issued to related party, value			$ 22,500
Option [Member]
Stock-based compensation expense													$ 71,673
Unrecognized compensation cost													$ 358,354

11. Segment Reporting (Details

11. Segment Reporting (Details - Segment information) - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Revenue	$ 3,406,684	$ 1,178,154
Loss from operations	(8,570,151)	(2,689,097)
Net income (loss)	1,221	(2,477,557)
Inventory	842,108	650,422
PPE	489,902	240,508
Goodwill	736,456	143,152
Total Assets	4,703,105	2,783,671
Engineering
Revenue	977,258	753,632
Loss from operations	(1,295,095)	(794,400)
Net income (loss)	(1,233,811)	(808,908)
Inventory	582,248	263,015
PPE	363,594	186,376
Goodwill	0	0
Total Assets	2,441,071	785,969
Health
Revenue	1,166,135	407,069
Loss from operations	(1,219,808)	128,613
Net income (loss)	(1,242,352)	122,587
Inventory	250,378	387,407
PPE	32,510	54,132
Goodwill	0	0
Total Assets	1,056,084	539,533
Information Technology
Revenue	1,857,950	624,198
Loss from operations	(215,176)	(116,668)
Net income (loss)	(217,035)	(104,485)
Inventory	9,482	0
PPE	79,277	0
Goodwill	0	0
Total Assets	564,545	577,867
Education
Revenue	452,246	0
Loss from operations	(173,419)	0
Net income (loss)	(146,179)	0
Inventory	0	0
PPE	0	0
Goodwill	0	0
Total Assets	110,798	0
Corporate
Revenue	18,820	0
Loss from operations	(4,923,665)	(1,154,659)
Net income (loss)	3,556,974	(935,059)
Inventory	0	0
PPE	14,521	0
Goodwill	736,456	143,152
Total Assets	808,463	880,302
Inter-Segment Eliminations
Revenue	(1,065,725)	(606,745)
Loss from operations	(742,988)	(751,982)
Net income (loss)	$ (716,376)	$ (751,692)

11. Segment Reporting (Detail_2

11. Segment Reporting (Details - Revenue by country) - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Revenue	$ 3,406,684	$ 1,178,154
United states
Revenue	1,889,449	591,373
Europe
Revenue	331,254	0
India
Revenue	$ 1,185,981	$ 586,781

11. Segment Reporting (Detail_3

11. Segment Reporting (Details - Inventories by country) - USD ($)	Jun. 30, 2021	Jun. 30, 2020
Inventories	$ 842,108	$ 650,422
United states
Inventories	335,037	409,044
India
Inventories	$ 507,071	$ 241,378

11. Segment Reporting (Detail_4

11. Segment Reporting (Details - Property and equipment by country) - USD ($)	Jun. 30, 2021	Jun. 30, 2020
Property and equipment, net	$ 489,902	$ 240,508
United states
Property and equipment, net	221,308	39,507
Europe
Property and equipment, net	256,889	191,508
India
Property and equipment, net	$ 11,705	$ 9,493

11. Segment Reporting (Detail_5

11. Segment Reporting (Details Narrative)	12 Months Ended
	Jun. 30, 2021Integer
Equity [Abstract]
Number of segments	5

12. Commitments and Contingen_3

12. Commitments and Contingencies (Details - Minimum lease payment)	Jun. 30, 2021USD ($)
Commitments and Contingencies Disclosure [Abstract]
2022	$ 356,235
2023	352,237
2024	300,945
2025	195,412
2026	34,193
Thereafter	8,651
Total miminum lease payments	1,247,673
Less: imputed interest	(75,931)
Total	$ 1,171,742

12. Commitments and Contingen_4

12. Commitments and Contingencies (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	May 31, 2020
Operating lease, right of use asset	$ 532,327	$ 321,560
Operating lease liability	1,171,742
Prakat subsidiary [Member]
Operating lease, right of use asset	140,874
Operating lease liability	$ 140,874
Effective borrowing rate	9.20%
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
Lease expense	$ 343,205	16,245
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
Lease expense	$ 45,329	$ 13,748

13. Income Taxes (Details - Inc

13. Income Taxes (Details - Income tax reconciliation) - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Current federal tax expense	$ 0	$ 0
Current state tax expense	2,400	0
Current foreign tax expense	0	0
Total current tax expense	2,400	0
Federal deferred tax expense	(1,607,556)	(522,084)
State deferred tax expense	(446,626)	(145,050)
Total deferred tax expense	(2,054,182)	(667,134)
Valuation allowance	2,054,182	667,134
Total provision for income taxes	$ 0	$ 0

13. Income Taxes (Details - Def

13. Income Taxes (Details - Deferred taxes) - USD ($)	Jun. 30, 2021	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Depreciation & Amortization	$ 1,521	$ 450
Reserves and Accruals	250,907	118,071
Net operating loss carryforwards	2,688,360	768,085
Gross deferred tax assets	2,940,788	886,606
Valuation allowance	(2,940,788)	(886,606)
Net deferred tax assets	$ 0	$ 0

13. Income Taxes (Details - Sta

13. Income Taxes (Details - Statutory federal income tax rate)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Tax at Federal Statutory Rate	21.00%	21.00%
State, Net of Federal Benefit	(36423.00%)	5.90%
Payroll Tax Interest	(155721.00%)	10.50%
Gain on Expiration of Accrued Tax Liability	10224.00%	(6.60%)
Stock Based Compensation	13788.00%	(3.70%)
Change in Tax Rate	(168111.00%)	0.00%
Change in Valuation Allowance	168522.00%	(27.00%)
Provision for Taxes	196.60%	0.00%

13. Income Taxes (Details Narra

13. Income Taxes (Details Narrative)	12 Months Ended
	Jun. 30, 2021USD ($)
Income Tax Disclosure [Abstract]
NOL carryforward	$ 20,036,664
NOL carryforward expiration date	Begin to expire in 2038 through 2041