Dalrada Financial (DFCO) 10-Q 14 Feb 24 2024 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Dec. 31, 2023	Feb. 14, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--06-30
Entity File Number	000-12641
Entity Registrant Name	DALRADA FINANCIAL CORPORATION
Entity Central Index Key	0000725394
Entity Tax Identification Number	38-3713274
Entity Incorporation, State or Country Code	WY
Entity Address, Address Line One	600 La Terraza Blvd.
Entity Address, City or Town	Escondido
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92025
City Area Code	858
Local Phone Number	283-1253
Title of 12(b) Security	Common Stock, $0.005 par value per share
Trading Symbol	DFCO
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		90,392,109

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Current assets:
Cash and cash equivalents	$ 598,438	$ 812,806
Accounts receivable, net	5,488,915	4,453,104
Accounts receivable, net - related parties	928,648	752,348
Other receivables	1,240,009	376,604
Inventories	2,569,843	2,078,692
Prepaid expenses and other current assets	668,877	1,343,491
Total current assets	11,494,730	9,817,045
Long-term receivables	20,141	41,722
Long-term receivables - related parties	1,155,479	1,173,893
Property and equipment, net	1,623,011	1,476,082
Goodwill	3,803,147	3,803,147
Intangible assets, net	3,654,823	3,858,086
Right-of-use asset, net	2,714,198	2,771,854
Right-of-use asset, net - related party	1,960,494	2,227,286
Total assets	26,426,023	25,169,115
Current liabilities:
Accounts payable	5,554,117	5,178,897
Accrued liabilities	920,159	1,084,008
Accounts payable and accrued liabilities – related parties	5,029,683	547,949
Deferred revenue	938,823	1,337,259
Notes payable, current portion	439,562	439,562
Notes payable, current portion – related parties	0	251,605
Right-of-use liability	757,569	660,394
Right-of-use liability - related party	536,265	519,791
Total current liabilities	14,176,178	10,019,465
Long-term payables	33,893	48,888
Notes payable	2,414,936	1,011,395
Notes payable – related parties	4,834,971	1,648,478
Contingent consideration	4,402,394	4,285,389
Right-of-use liability	2,027,911	2,160,834
Right-of-use liability - related party	1,467,407	1,741,830
Total liabilities	29,357,690	20,916,279
Commitments and contingencies (Note 13)
Stockholders' equity (deficit):
Common stock, $0.005 par value, 1,000,000,000 shares authorized, 90,392,109 and 88,699,139 shares issued and outstanding at December 31, 2023 and June 30, 2023, respectively	471,443	443,478
Common stock to be issued	128,925	192,925
Additional paid-in capital	148,335,488	145,251,822
Accumulated deficit	(151,951,449)	(141,729,009)
Accumulated other comprehensive loss	(4,666)	(50,848)
Total Dalrada Financial Corp's stockholders' equity (deficit)	(3,019,608)	4,109,019
Noncontrolling interests	87,941	143,817
Total stockholders' equity (deficit)	(2,931,667)	4,252,836
Total liabilities and stockholders' equity (deficit)	26,426,023	25,169,115
Series I Preferred Stock [Member]
Stockholders' equity (deficit):
Preferred Stock, Value, Issued	351	351
Series H Preferred Stock [Member]
Stockholders' equity (deficit):
Preferred Stock, Value, Issued	150	150
Series G Preferred Stock [Member]
Stockholders' equity (deficit):
Preferred Stock, Value, Issued	100	100
Series F Preferred Stock [Member]
Stockholders' equity (deficit):
Preferred Stock, Value, Issued	$ 50	$ 50

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2023	Jun. 30, 2023
Common stock, par value	$ 0.005	$ 0.005
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	90,392,109	88,699,139
Common stock, shares outstanding	90,392,109	88,699,139
Series I Preferred Stock [Member]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares issued	35,108	35,108
Preferred stock, shares outstanding	35,108	35,108
Series H Preferred Stock [Member]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	15,002	15,002
Preferred stock, shares issued	15,002	15,002
Preferred stock, shares outstanding	15,002	15,002
Series G Preferred Stock [Member]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares issued	10,002	10,002
Preferred stock, shares outstanding	10,002	10,002
Series F Preferred Stock [Member]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	5,000	5,000
Preferred stock, shares issued	5,000	5,000
Preferred stock, shares outstanding	5,000	5,000

Unaudited Interim Condensed Con

Unaudited Interim Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenues	$ 5,859,240	$ 4,603,878	$ 9,980,866	$ 8,776,127
Revenues - related party	218,522	649,242	1,114,976	734,760
Total revenues	6,077,762	5,253,120	11,095,842	9,510,887
Cost of revenues	4,076,002	2,955,132	8,123,224	5,311,460
Gross profit	2,001,760	2,297,988	2,972,618	4,199,427
Operating expenses:
Selling, general and administrative (includes stock-based compensation of $1,018,827 and $901,721 for the three months and $2,128,469 and $1,369,238 for the six months ended 2023 and 2022, respectively)	6,227,434	7,080,077	12,270,088	11,937,694
Total operating expenses	6,227,434	7,080,077	12,270,088	11,937,694
Loss from operations	(4,225,674)	(4,782,089)	(9,297,470)	(7,738,267)
Other income (expense):
Interest expense	(213,960)	(1,220,603)	(327,153)	(1,892,730)
Interest income	20,884	22,826	40,127	41,895
Other expense	(1,023,079)	(444,699)	(688,699)	(106,622)
Gain on expiration of accrued tax liability	0	2,037,712	0	2,090,978
Gain (loss) on foreign exchange	1,649	(95,312)	(5,121)	(47,595)
Total other income (expense), net	(1,214,506)	299,924	(980,846)	85,926
Net loss	(5,440,180)	(4,482,165)	(10,278,316)	(7,652,341)
Other comprehensive loss
Foreign currency translation	(39,026)	(34,129)	46,182	29,633
Comprehensive loss	(5,479,206)	(4,516,294)	(10,232,134)	(7,622,708)
Net income (loss) attributable to noncontrolling interests	(33,982)	(69,147)	(55,876)	378,466
Net loss attributable to Dalrada Financial Corporation stockholders	$ (5,406,198)	$ (4,413,018)	$ (10,222,440)	$ (8,030,807)
Net loss per common share to Dalrada stockholders – basic	$ (0.06)	$ (0.05)	$ (0.11)	$ (0.10)
Net loss per common share to Dalrada stockholders – diluted	$ (0.06)	$ (0.05)	$ (0.11)	$ (0.10)
Weighted average common shares outstanding – basic	89,962,164	84,437,801	89,120,328	80,721,783
Weighted average common shares outstanding – diluted	89,962,164	84,437,801	89,120,328	80,721,783

Unaudited Interim Condensed C_2

Unaudited Interim Condensed Consolidated Statements of Operations and Comprehensive Loss (Parenthetical) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Stock-based compensation	$ 1,018,827	$ 901,721	$ 2,128,469	$ 1,369,238

Unaudited Interim Condensed C_3

Unaudited Interim Condensed Consolidated Statements of Changes in Stockholders' Equity (Deficit) - USD ($)	Preferred Stock Series I [Member]	Preferred Stock Series H [Member]	Preferred Stock Series G [Member]	Preferred Stock Series F [Member]	Common Stock [Member]	Common Stock To Be Issued [Member]	Preferred Stock To Be Issued [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total Dalrada Financial Corps Stockholders Deficit [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Jun. 30, 2022			$ 100	$ 50	$ 360,855	$ 1,066,925		$ 104,627,032	$ (121,436,490)	$ (50,673)	$ (15,432,201)	$ 479,019	$ (14,953,182)
Beginning balance, shares at Jun. 30, 2022	0	0	10,002	5,000	72,174,620
Common stock issued for conversion of convertible notes, accrued interest, and premium					$ 34,065			1,077,332			1,111,397		1,111,397
Common stock issued for conversion of convertible notes, accrued interest, and premium, shares					6,813,021
Common stock issued pursuant to acquisitions					$ 4,167	(175,000)		343,183			172,350		172,350
Common stock issues pursuant to acquisitions, shares					833,333
Stock-based compensation					$ 2,500	(175,000)		640,017			467,517		467,517
Stock based compensation, shares					500,000
Net income (loss)									(3,617,789)		(3,617,789)	447,613	(3,170,176)
Foreign currency translation										63,762	63,762		63,762
Ending balance, value at Sep. 30, 2022			$ 100	$ 50	$ 401,587	716,925		106,687,564	(125,054,279)	13,089	(17,234,964)	926,632	(16,308,332)
Ending balance, shares at Sep. 30, 2022	0	0	10,002	5,000	80,320,974
Beginning balance, value at Jun. 30, 2022			$ 100	$ 50	$ 360,855	1,066,925		104,627,032	(121,436,490)	(50,673)	(15,432,201)	479,019	(14,953,182)
Beginning balance, shares at Jun. 30, 2022	0	0	10,002	5,000	72,174,620
Net income (loss)													(7,652,341)
Ending balance, value at Dec. 31, 2022			$ 100	$ 50	$ 428,270	430,275		108,260,802	(129,467,297)	(21,040)	(20,368,840)	857,485	(19,511,355)
Ending balance, shares at Dec. 31, 2022	0	0	10,002	5,000	85,657,474
Beginning balance, value at Jun. 30, 2022			$ 100	$ 50	$ 360,855	1,066,925		104,627,032	(121,436,490)	(50,673)	(15,432,201)	479,019	(14,953,182)
Beginning balance, shares at Jun. 30, 2022	0	0	10,002	5,000	72,174,620
Ending balance, value at Jun. 30, 2023	$ 351	$ 150	$ 100	$ 50	$ 443,478	192,925		145,251,822	(141,729,009)	(50,848)	4,109,019	143,817	4,252,836
Ending balance, shares at Jun. 30, 2023	35,108	15,022	10,002	5,000	88,699,139
Beginning balance, value at Sep. 30, 2022			$ 100	$ 50	$ 401,587	716,925		106,687,564	(125,054,279)	13,089	(17,234,964)	926,632	(16,308,332)
Beginning balance, shares at Sep. 30, 2022	0	0	10,002	5,000	80,320,974
Common stock issued for conversion of convertible notes, accrued interest, and premium					$ 20,808			315,283			336,091		336,091
Common stock issued for conversion of convertible notes, accrued interest, and premium, shares					4,161,500
Common stock issued pursuant to acquisitions					$ 5,875	(286,650)		356,234			75,459		75,459
Common stock issues pursuant to acquisitions, shares					1,175,000
Stock-based compensation								901,721			901,721		901,721
Net income (loss)									(4,413,018)		(4,413,018)	(69,147)	(4,482,165)
Foreign currency translation										(34,129)	(34,129)		(34,129)
Ending balance, value at Dec. 31, 2022			$ 100	$ 50	$ 428,270	430,275		108,260,802	(129,467,297)	(21,040)	(20,368,840)	857,485	(19,511,355)
Ending balance, shares at Dec. 31, 2022	0	0	10,002	5,000	85,657,474
Beginning balance, value at Jun. 30, 2023	$ 351	$ 150	$ 100	$ 50	$ 443,478	192,925		145,251,822	(141,729,009)	(50,848)	4,109,019	143,817	4,252,836
Beginning balance, shares at Jun. 30, 2023	35,108	15,022	10,002	5,000	88,699,139
Common stock issued pursuant to acquisitions					$ 1,173	(37,500)		36,596			269		269
Common stock issues pursuant to acquisitions, shares					234,637
Common stock issued pursuant to debt agreement								60,000			60,000		60,000
Conversion of related party notes into preferred stock
Common stock issued pursuant to debt agreement, shares					500,000
Warrants issued pursuant to acquisitions								5,478			5,478		5,478
Stock-based compensation								1,109,642			1,109,642		1,109,642
Net income (loss)									(4,816,242)		(4,816,242)	(21,894)	(4,838,136)
Foreign currency translation										85,208	85,208		85,208
Ending balance, value at Sep. 30, 2023	$ 351	$ 150	$ 100	$ 50	$ 444,651	155,425		146,463,538	(146,545,251)	34,360	553,374	121,923	675,297
Ending balance, shares at Sep. 30, 2023	35,108	15,022	10,002	5,000	89,433,776
Beginning balance, value at Jun. 30, 2023	$ 351	$ 150	$ 100	$ 50	$ 443,478	192,925		145,251,822	(141,729,009)	(50,848)	4,109,019	143,817	4,252,836
Beginning balance, shares at Jun. 30, 2023	35,108	15,022	10,002	5,000	88,699,139
Net income (loss)													(10,278,316)
Ending balance, value at Dec. 31, 2023	$ 351	$ 150	$ 100	$ 50	$ 471,443	128,925		148,335,488	(151,951,449)	(4,666)	(3,019,608)	87,941	(2,931,667)
Ending balance, shares at Dec. 31, 2023	35,108	15,022	20,004	10,000	90,392,109
Beginning balance, value at Sep. 30, 2023	$ 351	$ 150	$ 100	$ 50	$ 444,651	155,425		146,463,538	(146,545,251)	34,360	553,374	121,923	675,297
Beginning balance, shares at Sep. 30, 2023	35,108	15,022	10,002	5,000	89,433,776
Common stock issued pursuant to acquisitions					$ 2,292	(26,500)		94,875			70,667		70,667
Common stock issues pursuant to acquisitions, shares					458,333
Common stock issued pursuant to debt agreement								173,000			173,000		173,000
Common stock issued pursuant to debt agreement, shares					500,000
Warrants issued pursuant to acquisitions								5,748			5,748		5,748
Stock-based compensation								1,018,827			1,018,827		1,018,827
Common stock to be issued for private placement					24,500			579,500			604,000		604,000
Net income (loss)									(5,406,198)		(5,406,198)	(33,982)	(5,440,180)
Foreign currency translation										(39,026)	(39,026)		(39,026)
Ending balance, value at Dec. 31, 2023	$ 351	$ 150	$ 100	$ 50	$ 471,443	$ 128,925		$ 148,335,488	$ (151,951,449)	$ (4,666)	$ (3,019,608)	$ 87,941	$ (2,931,667)
Ending balance, shares at Dec. 31, 2023	35,108	15,022	20,004	10,000	90,392,109

Unaudited Interim Condensed C_4

Unaudited Interim Condensed Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (10,278,316)	$ (7,652,341)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	355,689	348,512
Stock compensation	2,128,469	1,369,238
Stock consideration issued to vendor	233,000	0
Change in fair value of contingent consideration	117,005	108,609
Bad debt expense	393,225	593,664
Gain on expiration of accrued tax liability	0	(2,090,978)
Changes in operating assets and liabilities, net of amounts acquired or assumed in connection with acquisition:
Accounts receivable	(1,605,336)	269,094
Other receivables	(863,405)	(191,468)
Inventories	(491,151)	(885,299)
Prepaid expenses and other current assets	705,365	227,523
Long-term receivables	39,995	18,149
Accounts payable	375,220	195,528
Long-term payables	(14,995)	(29,833)
Accounts payable and accrued liabilities - related parties	5,991,166	(253,709)
Accrued liabilities	(163,849)	2,277,287
Accrued payroll taxes, penalties and interest	0	35,242
Deferred revenue	(398,436)	749,378
Net cash used in operating activities	(3,476,354)	(4,911,404)
Cash flows from investing activities:
Purchase of property and equipment	(299,355)	(605,515)
Purchase of intangibles	0	(385,792)
Acquisition of business, net of cash	0	70,979
Net cash used in investing activities	(299,355)	(920,328)
Cash flows from financing activities:
Proceeds from related party notes payable	1,854,380	7,320,324
Repayments of related party notes payable	(428,924)	(752,256)
Net proceeds (repayments) from notes payable	1,485,703	(1,077)
Proceeds from private placement	604,000	0
Net cash provided by financing activities	3,515,159	6,566,991
Net change in cash and cash equivalents	(260,550)	735,259
Effect of exchange rate changes on cash	46,182	29,633
Cash and cash equivalents at beginning of period	812,806	772,062
Cash and cash equivalents at end of period	598,438	1,536,954
Supplemental disclosure of cash flow information:
Cash paid for interest	$ 114,626	$ 0

Organization and Nature of Oper

Organization and Nature of Operations	6 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Nature of Operations	1. Organization and Nature of Operations Moving the world forward takes bold resolve that turns ideas into actions and builds real-time solutions that positively impact people and the planet. Dalrada accelerates positive change for current and future generations by harnessing true potential and developing products and services that become transformative innovations. Dalrada Financial Corporation, (“Dalrada”), was incorporated in September 1982 under the laws of the State of California. It was reincorporated in May 1983 under the laws of the State of Delaware and reincorporated again on May 5, 2020, under the laws of the state of Wyoming. Dalrada Financial Corporation trades under the symbol, OTCQB: DFCO. Dalrada has five business divisions: Genefic Dalrada Climate Technology Dalrada Precision Manufacturing Dalrada Technologies Dalrada Corporate Genefic (Formerly Dalrada Health) Genefic delivers advanced health care solutions with dedicated products, services, and systems. From virus and disease screening capabilities to pharmaceutical goods and holistic wellness clinics, When the world needs advanced health care, Genefic delivers with ingenuity, accessibility, and affordability. This specialized division is committed to developing key health products, lifesaving medications and building comprehensive systems to increase capability, strive to keep people healthy with the goals of improving their quality of life and increasing their longevity– on a global level. Boost Diagnostics Pala Diagnostics (“Pala”) Genefic Wellness Group (“Genefic Wellness”) Achieve Wellness- International Health Group (“IHG”) Pacific Stem Cells (“PSC”) Genefic Specialty Pharmacy (“Genefic Pharmacy”) Dalrada Climate Technology (formerly Dalrada Energy Services) Dalrada Climate Technology (“DCT”) is a segment which incapsulates energy services and state-of-the-art technology within the climate sustainability space. DCT employs next-generation technology and services which enhances clean energy efforts while reducing the world’s carbon footprint. As a premier industrial heat pump manufacturer, Dalrada delivers innovation and efficiency, building solutions that reduce energy consumption and minimize carbon footprints, increase operational efficiencies, meet environmental, social, and governance (ESG) goals, and lower energy costs for clients. Likido Ltd. (“Likido”) During the prior year, the U.S. Government selected DCT One Series high-performance, low-carbon heat pump for real-world testing in a prestigious clean energy program. The implementation of the DCT One Series testing is still in process. The expected positive results should not only increase market acceleration and adoption within the federal government acceptance of groundbreaking eco-friendly technology but should also accelerate adoption within the commercial building industry. Dalrada Technology Limited (“DTL”)- Dalrada Technology Spain L.T. (“DTS”)- Dalrada Energy Services (“DES”) Bothof Brothers Construction (“Bothof”) Dalrada Financial Corporation Morocco (“DFCM”)- 33 Dalrada Precision Manufacturing Dalrada Precision Manufacturing creates total manufacturing solutions that start with the design and development of high-quality machine parts and components, and end with an efficient global supply chain. This specialized business division can meet today’s high demands and solves industry challenges. Dalrada Precision Manufacturing is confident that it redefines the critical quality of the world’s top components and responds with in-house research, design, engineering, and distribution through a highly reliable global supply chain and improved time-to-market capabilities. Dalrada Precision Parts (“Precision”) Deposition Technologies (“DepTec”) DepTec has built an impressive catalogue of precision OEM parts for PVD ( Physical vapor deposition) Ignite I.T. (“Ignite”) Dalrada Technologies Dalrada Technologies has worked with some of the world’s most recognizable companies, providing digital engineering for cutting-edge software systems and offering a host of robust digital services. This business division connects the world with integrated technology and innovative solutions, delivering advanced capabilities and error-free results. Dalrada Technologies creates digital products with expert computer information technology and software engineering services for a variety of technical industries and clients in both B2B and B2C environments. Prakat (“Prakat”) Dalrada Corporate Dalrada Corporate covers the activities which support the entire suite of Dalrada subsidiaries. Dalrada Corporate includes the areas of administration, finance, human resources, legal advice, information technology, and marketing. It also contains executive management and shareholder-related services. Liquidity and Going Concern These unaudited interim condensed consolidated financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The continuation of the Company as a going concern is dependent upon the continued financial support from related parties, its ability to identify future investment opportunities, obtain the necessary debt or equity financing, and generate profitable operations. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These condensed consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies (a) Basis of Presentation These unaudited interim condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial information and in accordance with the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”),. Accordingly, certain information and disclosures required by US GAAP for annual financial statements have been omitted. In the opinion of management, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation have been included. Unless otherwise indicated, balances are expressed in U.S. dollars. These unaudited interim condensed consolidated financial statements should be read in conjunction with the Company's audited consolidated financial statements and notes thereto as of and for the year ended June 30, 2023 (the “2023 Annual Audited Financials"), included in the Company’s Annual Report on Form 10-K filed with the SEC on October 19, 2023 (the "Form 10-K”). The results of operations as of and for the three and six months ended December 31, 2023 are not necessarily indicative of the results to be expected for the 2024 full year or any future periods. The accompanying consolidated balance sheet as of June 30, 2023 has been derived from the audited consolidated balance sheet as of June 30, 2023 contained in the 2023 Annual Audited Financials included in the Form 10-K. (b) Principles of Consolidation The unaudited interim condensed consolidated financial statements include the accounts of the Company and its subsidiaries, as well as the accounts of any entities over which the Company has a controlling financial interest in accordance with Accounting Standards Codification (“ASC”) 810 Consolidation. All transactions and balances between these entities have been eliminated upon consolidation. Income attributable to the minority interest in the Company’s majority owned and controlled consolidated subsidiaries is recorded as net income attributable to noncontrolling interests in the Consolidated Statements of Operations and Comprehensive Loss and the noncontrolling interest is reflected as a separate component of the Consolidated Statements of Stockholders’ Equity, Consolidated Balance Sheets, and Consolidated Statements of Cash Flows. (c) Use of Estimates The preparation of these unaudited interim 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 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 revenue, valuation of inventory, valuation of acquired assets and liabilities, variables used in the computation of share-based compensation, litigation, contingent consideration, 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) Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents, as well as accounts receivable. 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. When estimating its allowance for credit losses related to revenues from Covid Testing and pharmacy sales, the Company differentiates its receivables based on the following customer types: healthcare insurers, government payers, and cash payers. Additionally, the Company applies assumptions and judgments for assessing collectability and determining net revenues and accounts receivable from its customers. Management considers various historical collection factors for assessing collectability and determining net revenues and accounts receivable from our customers which include the period that the receivables have been outstanding, history of payment amounts, status of collections due, and applicable statutes of limitations. During the six months ended December 31, 2023 and December 31, 2022, healthcare insurers, government payers and OTC pharmaceutical sales accounted for over 49 38 5,502,854 1,710,799 3,585,109 1,499,415 As of December 31, 2023 and June 30, 2023, $ 618,031 829,239 (e) 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. The fair value of the contingent consideration obligations was based on a probability weighted approach derived from the estimates of earn-out criteria and the probability assessment with respect to the likelihood of achieving those criteria. The measurement was based on significant inputs that were not observable in the market, therefore, the Company classified this liability as Level 3 in the following tables: Schedule of fair value of liabilities Fair Value Measurements Level 1 Level 2 Level 3 Total Liabilities: Contingent consideration $ – $ – $ 4,402,394 $ 4,402,394 $ – $ – $ 4,402,394 $ 4,402,394 Fair Value Measurements Level 1 Level 2 Level 3 Total Liabilities: Contingent consideration $ – $ – $ 4,285,389 $ 4,285,389 $ – $ – $ 4,285,389 $ 4,285,389 The Company records a contingent consideration liability relating to stock price guarantees included in its acquisition and consulting agreements. The estimated fair value of the contingent consideration is recorded using a significant observable measure and is therefore classified as a Level 3 financial instrument. The fair value of the contingent consideration liability related to the Company’s business combinations is valued based on a forward contract and the guaranteed equity value at settlement as defined in the acquisition agreement (see “Note 4. Business Combinations and Asset Acquisition). The fair value of the contingent consideration is then calculated based on the guaranteed equity value at settlement as defined in the acquisition agreement. (See “Note 13. Commitments and Contingencies”). (f) Convertible Instruments The Company evaluates and accounts for conversion options embedded in convertible instruments in accordance with ASC Topic 815, Derivatives and Hedging Activities (“ASC 815”). Applicable U.S. GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria includes circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments (when the Company has determined that the embedded conversion options should not be bifurcated from their host instruments) as follows. The Company records, when necessary, deemed dividends for the intrinsic value of conversion options embedded in shares based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the shares. (g) Accounts Receivable Accounts receivables are derived from products and services delivered to customers and are stated at their net realizable value. Each month, the Company reviews its receivables on a customer-by-customer basis and evaluates whether an allowance for doubtful accounts is necessary based on any known or perceived collection issues. Any balances that are eventually deemed uncollectible are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. As of December 31, 2023, and June 30, 2023, the Company had an allowance of doubtful accounts $ 2,603,494 2,430,615 Pala, Genefic Pharmacy and Boost have a standardized approach to estimate the amount of consideration that we expect to be entitled to for its COVID-19 testing and pharmaceutical revenue, including the impact of contractual allowances (including payer denials), and patient price concessions. The Company principally estimates the allowance for credit losses by pool based on historical collection experience, the current credit worthiness of the customers, current economic conditions, expectations of future economic conditions and the period of time that the receivables have been outstanding. Adjustments to our estimated contractual allowances and implicit patient price concessions are recorded in the current period as changes in estimates. (h) Inventory Inventory is recorded at the lower of cost or net realizable value on a first-in first-out basis. As of the six months ended December 31, 2023, and year ended June 30, 2023, 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: Schedule of property and equipment estimated useful life 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 Consolidated Balance Sheet and any resulting gains or losses are included in the Consolidated Statement of Operations 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, indefinite life intangible assets, or a gain from a bargain purchase. (k) Contingent Consideration Certain acquisitions include contingent consideration as part of the purchase price. The fair value of the contingent consideration is estimated as of the acquisition date based on the present value of the contingent payments to be made using a weighted probability of possible payments. The unobservable inputs used in the determination of the fair value of the contingent consideration include managements assumptions about the likelihood of payment based on the established benchmarks and discount rates based on internal rate of return analysis. The fair value measurement includes inputs that are Level 3 measurement as discussed in Note 4 to our consolidated financial statements included in this quarterly report on Form 10-Q. Should actual results increase or decrease as compared to the assumption used in our analysis, the fair value of the contingent consideration obligations will increase or decrease, up to the contracted limit, as applicable. Changes in the fair value of the contingent earn-out consideration could cause a material impact and volatility in our operating results. The fair value of the contingent consideration increased by $ 440,810 117,005 4,402,394 (l) 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 tests. 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, 2023, there were quantitative factors that indicated goodwill was impaired in the amount of $ 433,556 no 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. (m) Revenue Recognition The Company determines revenue recognition in accordance with Accounting Standards Update (“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 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 will 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 in the Company’s Consolidated Balance Sheets. 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 in the Consolidated Balance Sheets. The Company estimates warranty claims reserves based on historical results and research and determined that a warranty reserve was no Net revenues from Pharmaceutical sales and COVID-19 testing accounted for over 49% and 34% of the Company’s total net revenues for the six months ended December 31, 2023 and year ended June 30, 2023, respectively, and primarily comprised of a high volume of relatively low-dollar transactions. Pala and Empower, which provides clinical testing services and other services, satisfies its performance obligations and recognizes revenues primarily upon completion of the testing process (when results are reported) or when services have been rendered. Genefic Pharmacy directly bills patients as well as insurers and government agencies. Pala and Empower do not invoice the patients themselves for testing but relies on healthcare insurers and government payers for reimbursement for COVID-19 testing. Pala has a standardized approach to estimate the amount of consideration that we expect to be entitled to, including the impact of contractual allowances (including payer denials), and patient price concessions. We regularly assess the state of our billing operations in order to identify issues which may impact the collectability of receivables or revenue estimates. We believe that the collectability of our receivables is directly linked to the quality of our billing processes, most notably those related to obtaining the correct information in order to bill effectively for the services we provide. As such, we strive to implement “best practices” and work with our third-party billing company to reduce the number of requisitions that we receive from healthcare providers with missing or incorrect billing information. We believe that our collection and revenue estimation processes, along with our close monitoring of our billing operations, help to reduce the risk associated with material adjustments to reserve estimates. However, changes to our estimate of the impact of contractual allowances (including payer denials) and patient price concessions could have a material impact on our results of operations and financial condition in the period that the estimates are adjusted. Adjustments to our estimated contractual allowances and implicit patient price concessions are recorded in the current period as changes in estimates. Although we have limited track record, further adjustments to the allowances, based on actual receipts, may be recorded upon settlement. DES recognizes revenue on energy savings contracts where it provides design, engineering and equipment upgrades to obtain energy savings through Environmental, Social, and Governance (“ESG”) targets. DES recognizes revenue through two performance obligations: 1) the Energy Savings Report (point in time); and 2) functional IP license (point in time with a significant financing component and royalty and variable consideration constraint). Up to and upon completion of an energy savings project, DES calculates the monthly energy savings based on prior and current energy consumption totals. Upon completion of a project, the customer pays monthly fixed payments which represents a financing component. DES recognized monthly interest income and “royalty” revenue when the constraint from the energy savings percentage is known. DES records revenue as it provides additional management, consulting, and other services as they are incurred. DepTec and Bothof recognize revenues using a cost-based input method, by which we use actual costs incurred relative to the total estimated contract costs to determine, as a percentage, progress toward contract completion. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. The Company also earns service revenue from its other subsidiaries, including information technology and consulting services via Prakat, educational programs, and courses via IHG, management services for Genefic Wellness Group, and custom parts manufacturing for Dalrada Precision Parts. For Prakat, Genefic Wellness Group and Dalrada Precision Parts, 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 or product, which represents transfer of control to the customer. For IHG, revenues are recognized over the course of a semester while services are performed. Disaggregation of Revenue The following table presents the Company's revenue disaggregated by revenue source: Schedule of disaggregated revenue Three Months Ended Six Months Ended December 31, December 31, 2023 2022 2023 2022 Product sales - third parties $ 4,749,475 $ 1,516,285 $ 7,797,186 $ 2,512,764 Product sales - related party – 9,576 140 73,999 Service revenue - third parties 1,109,765 3,087,593 2,183,680 6,263,363 Service revenue - related party 218,522 639,666 1,114,836 660,761 Total revenue $ 6,077,762 $ 5,253,120 $ 11,095,842 $ 9,510,887 Accounts Receivable and Deferred Revenue The following table provides information about receivables and contract liabilities from contracts with customers: Schedule of receivables and contract liabilities December 31, June 30, 2023 2023 Accounts receivable, net $ 5,488,915 $ 4,453,104 Accounts receivable, net - related parties 928,648 752,348 Long-term receivables 20,141 41,722 Long-term receivables - related parties 1,155,479 1,173,893 Deferred revenue 938,823 1,337,259 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. (n) Cost of Revenue Cost of revenue consists primarily of inventory sold for product sales and direct labor for information technology and consulting services. The following table is a breakdown of cost of revenue: Schedule of cost of revenue Three Months Ended Six Months Ended December 31, December 31, 2023 2022 2023 2022 Product sales $ 2,617,648 $ 928,237 $ 4,734,784 $ 1,703,314 Service revenue 1,458,354 2,026,895 3,388,440 3,608,146 Total cost of revenue $ 4,076,002 $ 2,955,132 $ 8,123,224 $ 5,311,460 (o) Advertising Advertising costs are expensed as incurred. During the three months ended December 31, 2023 and 2022, advertising expenses were approximately $ 65,000 92,000 106,000 201,000 (p) Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation 1,018,827 901,721 2,128,469 1,369,238 (q) Foreign Currency Translation The functional currency of the Company is the United States dollar. The functional currency of the Likido, DepTec, and Dalrada Technology subsidiaries is the Great British Pound. The functional currency of Prakat is the Indian Rupee. The functional currency of Dalrada Technology Spain is the Euro. The financial statements of the Company’s subsidiaries were translated to United States dollars in accordance with ASC 830, Foreign Currency Translation Matters (r) Comprehensive Loss ASC 220, Comprehensive Income, (s) Non-controlling Interests Non-controlling interests are classified as a separate component of equity in the Company's Consolidated Balance Sheets and Consolidated Statements of Changes in Stockholders’ Equity (Deficit). Net loss attributable to non-controlling interests are reflected separately from consolidated net loss in the Consolidated Statements of Comprehensive Loss and Consolidated Statements of Changes in Stockholders’ Equity (Deficit). Any change in ownership of a subsidiary while the controlling financial interest is retained is accounted for as an equity transaction between the controlling and non-controlling interests. In addition, when a subsidiary is deconsolidated, any retained non-controlling equity investment in the former subsidiary will be initially measured at fair value and the difference between the carrying value and fair value of the retained interest will be recorded as a gain or loss. As of December 31, 2023, and June 30, 2023, non-controlling interests pertained to the Company’s Prakat and Pala subsidiaries. (t) Basic and Diluted Net Loss per Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share The weighted average number of common stock equivalents related to cashless warrants of 61,562,134 14,225,000 There were no adjustments to the numerator during the three and six months ended December 31, 2023 and 2022. (u) Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Accounting for Income Taxes (v) Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its unaudited interim condensed consolidated 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.

Investment in Pala Diagnostics

Investment in Pala Diagnostics	6 Months Ended
	Dec. 31, 2023
Investment In Pala Diagnostics
Investment in Pala Diagnostics	3. Investment in Pala Diagnostics In August 2021, Dalrada, through its subsidiary Dalrada Health, entered a joint venture (“JV”) with Vivera Pharmaceuticals, Inc (“Vivera”) for a 51 We determined that Pala is a Variable Interest Entity (VIE). We believe that the Company has the power to direct the activities that most significantly impact the economic performance of Pala, and accordingly, Dalrada is considered the primary beneficiary of the VIE. The Company has consolidated the activities of the VIE. Pursuant to the partnership agreement, Dalrada contributed equity in the amount of $ 500,000 111,185 Pursuant to the JV agreement, Dalrada issued 250,000 58,560 In December 2021, Dalrada Health filed suit against Vivera and Paul Edalat, Vivera’s Chairman and CEO, for misappropriation of funds on behalf of the joint venture in the amount of $ 2,104,509

Business Combinations and Asset

Business Combinations and Asset Acquisition	6 Months Ended
	Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract]
Business Combinations and Asset Acquisition	4. Business Combinations and Asset Acquisition Bothof Brothers Construction Inc. (“Bothof”) On October 17, 2022, the Company acquired 100 The Company entered into a 36-month employment agreement with the selling shareholder for $30,000 monthly 3,000,000 0.15 450,000 If at the end of the 24-month warrant distribution period, beginning on the effective date of October 17, 2022 (the “Distribution Period”), the value of cashless warrants does not equate to $6,000,000 (the “Target Amount”) in value, then the Company shall issue additional cashless warrants equal to the shortfall between the value of the Warrants Consideration and the Target Amount (the “Valuation Shortfall”). The value of the Warrant Consideration to the selling shareholder is $ 3,482,550 The Warrant Consideration is contingent on the selling shareholder’s continued employment with the Company; therefore, it is treated as stock-based compensation expense and recognized ratably over a 24-month period. The Company acquired Bothof to facilitate the work of and expand the Dalrada Energy Services segment. Bothof’s selling shareholder holds certain licenses, construction/engineering design expertise and management skills which will leverage synergies with Dalrada Energy Services. The Bothof transaction was accounted for as a business combination in accordance with ASC 805. The Company has determined preliminary fair values of the assets acquired and liabilities assumed. The Company has made a preliminary allocation of the purchase price regarding the acquisition related to the assets acquired and liabilities assumed as of the purchase date. The following table summarizes the purchase price allocation: Schedule of purchase price allocation Preliminary Cash and cash equivalents $ 70,979 Other receivables 27,289 Right of use asset, net 18,618 Property and equipment, net 17,179 Trade name 6,776 Accounts payable (24,165 ) Accrued liabilities (18,807 ) Deferred revenue (60,000 ) Right of use liability (18,618 ) Notes payable, current portion (19,251 ) Purchase price consideration $ – Trade name is amortized on a straight-line basis over one month. The fair value estimate of the trade name for the purchase price allocation was based on an analysis of the present value of future cash flows and relief from royalty method. Dalrada Technology LTD EU (“DTL”) On March 1, 2023, the Company acquired 100 1,000,000 0.10 The value of the Warrant Consideration to the selling shareholder is $ 68,975 The Company acquired DTL as a holding company for its European operations, including Likido Ltd. and DepTec. DTL will also be utilized to pursue certain European grants and other governmental funding opportunities. The two sellers of DTL are related parties to the Chairman and CEO of the Company. The DTL transaction was accounted for as an asset acquisition in accordance with ASC 805. The Company has determined preliminary fair values of the assets acquired and liabilities assumed. The Company has made a preliminary allocation of the purchase price regarding the asset acquisition related to the assets acquired and liabilities assumed as of the purchase date. The following table summarizes the purchase price allocation: Schedule of purchase price allocation Preliminary Cash and cash equivalents $ 9,108 Deposits 13,536 Prepaids 24,666 Furniture and Fixtures 64,533 Trade name 206,336 Loan Payable (249,204 ) Purchase price consideration $ 68,975 Trade name is amortized on a straight-line basis over two years.

Selected Balance Sheet Elements

Selected Balance Sheet Elements	6 Months Ended
	Dec. 31, 2023
Selected Balance Sheet Elements
Selected Balance Sheet Elements	5. Selected Balance Sheet Elements Inventories Inventories consisted of the following as of December 31, 2023 and June 30, 2023: Schedule of inventories December 31, June 30, 2023 2023 Raw materials $ 1,039,674 $ 658,175 Work-in-progress 1,120,243 708,007 Finished goods 409,926 712,510 Inventories $ 2,569,843 $ 2,078,692 Property and Equipment, Net Property and equipment, net consisted of the following as of December 31, 2023 and June 30, 2023: Schedule of property and equipment, net December 31, June 30, 2023 2023 Machinery and equipment $ 1,866,443 $ 1,448,556 Leasehold improvements 351,284 208,689 Computer and office equipment 414,648 426,162 Construction in progress – 249,613 Property and equipment, gross 2,632,375 2,333,020 Less: Accumulated depreciation (1,009,364 ) (856,938 ) Property and equipment, net $ 1,623,011 $ 1,476,082 Depreciation expense of $ 152,426 171,418 127,759 82,360 Intangible Assets, Net Intangible assets, net consisted of the following as of December 31, 2023: Schedule of intangible assets, net Developed technology, Curriculum Customer software, development Licenses relationships Trademarks and other Totals Balance: June 30, 2023 $ 693,385 $ 1,064,000 $ 1,244,480 $ 535,547 $ 813,479 $ 4,350,891 Additions – – – – – – Balance: December 31, 2023 693,385 1,064,000 1,244,480 535,547 813,479 4,350,891 Less: Accumulated amortization Balance: June 30, 2023 (172,230 ) (55,378 ) (153,770 ) (54,595 ) (56,832 ) (492,805 ) Additions (34,670 ) (30,114 ) (48,089 ) (46,393 ) (43,997 ) (203,263 ) Balance: December 31, 2023 (206,900 ) (85,492 ) (201,859 ) (100,988 ) (100,829 ) (696,068 ) Net book value: December 31, 2023 $ 486,485 $ 978,508 $ 1,042,621 $ 434,559 $ 712,650 $ 3,654,823 Amortization expense of $ 203,263 177,094 94,371 133,435

Notes Payable

Notes Payable	6 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Notes Payable	6. Notes Payable Notes Payable - Related Parties The following is a summary of notes payable – related parties on December 31, 2023 and June 30, 2023: Schedule of notes payable – related parties December 31, 2023 Outstanding Accrued Principal Interest Related entity 1 $ 1,962,872 $ 74,684 Related entity 2 1,977,401 27,469 Related entity 3 280,000 4,256 Related entity 4 379,971 3,348 Related entity 5 234,727 3,032 Related entity 6 – – $ 4,834,971 $ 112,789 June 30, 2023 Outstanding Accrued Principal Interest Related entity 1 $ 1,380,672 $ 3,038 Related entity 2 126,864 – Related entity 3 105,000 – Related entity 4 50,074 – Related entity 5 – – Related entity 6 237,473 11,144 $ 1,900,083 $ 14,182 The following is a summary of current and long-term notes payable – related parties as of December 31, 2023 and June 30, 2023: Schedule of long-term notes payable – related parties December 31, 2023 Current Long-Term Portion Portion Total Related entity 1 $ – $ 1,962,872 $ 1,962,872 Related entity 2 – 1,977,401 1,977,401 Related entity 3 – 280,000 280,000 Related entity 4 – 379,971 379,971 Related entity 5 – 234,727 234,727 Related entity 6 – – – $ – $ 4,834,971 $ 4,834,971 June 30, 2023 Current Long-Term Portion Portion Total Related entity 1 $ – $ 1,380,672 $ 1,380,672 Related entity 2 – 126,864 126,864 Related entity 3 – 105,000 105,000 Related entity 4 14,132 35,942 50,074 Related entity 5 – – – Related entity 6 237,473 – 237,473 $ 251,605 $ 1,648,478 $ 1,900,083 All notes dated December 31, 2022, and prior are unsecured, bear interest at 3 June 25, 2020 December 30, 2022 8 112,789 14,182 109,752 385,918 In September 2021, the Company converted $ 4,428,589 102,054 6,937 Related entity 6 carries an annual interest rate of 30 3%, 8% and 10% Schedule of note payable December 31, June 30, 2023 2023 Current portion $ 439,562 $ 439,562 Long-term portion 2,414,936 1,011,395 Total $ 2,854,498 $ 1,450,957 Notes Payable Pacific Stem and IHG’s Economic Injury Disaster Loans (“EIDL”) loans, dated June 7, 2020 and May 10, 2020, respectively, include a 3.75% interest rate for up to 30 years; the payments are deferred for the first two 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 balance of Pacific Stem’s EIDL is $ 149,900 143,421 147,807 Likido’s COVID-19 Government Loan includes a 2.5 30,734 36,475 Watson has a loan totaling $ 104,404 320,709 5 April 29, 2025 2,656 336,898 176,836 8.5 8.25 June 26, 2024 46,838 On July 25, 2023, Genefic Inc. entered into an agreement with OnPoint LTB, LLC, for a credit line and funding of up to $ 2,000,000 24 20 20,000 1,200,000 800,000 500,000 80,000 1,770,335 Convertible Notes On February 4, 2022, the Company entered into a securities purchase agreement (“SPA”) with YA II PN, Ltd. (the “Buyer”) for issuance and sale of convertible debentures (the “Debentures”) in the aggregate principal amount of $ 3,000,000 2,880,000 The Debentures had a fixed conversion price of $ 0.9151 5 The Company, in its sole discretion, had the option to redeem in cash amounts owed under the Debentures prior to the Maturity Date by providing the Buyer with advance written notice at least 10 trading days prior to such redemption, provided that the Shares are trading below the Fixed Conversion Price at the time of the redemption notice. The Company had to pay a redemption premium equal to 20% (the “Redemption Premium”) of the principal amount being redeemed. In connection with the Debenture, the Company issued to the Buyer warrants equal to 30% coverage exercisable at a strike price equal to the Fixed Conversion Price determined at the date of the initial closing, or a total of 983,499 The Company analyzed the conversion feature of the warrants and determined they did not need to be bifurcated under ASC 815. Based on adoption of ASU-2020-06, the debt was accounted for as traditional convertible debt with no portion of the proceeds attributed to the conversion feature. The warrants issued with the debt were accounted for as a debt discount and amortized as interest expense over the life of the note. The warrants were valued using the Monte Carlo model and the Company recognized $ 1,427,495 Schedule of key variables Volatility Risk Free Rate Stock Price Term Remaining (Yrs) 225.50 1.16 $ 0.59 0.0 In connection with the Debenture, the Company incurred $ 120,000 115,200 The total debt discounts related to the convertible notes were $ 1,659,442 0 406,932 0 13,226 0 4,965 The total redemption premiums related to the convertible notes were $ 600,000 0 120,000 0 120,000 0 180,000 During the six months ended December 31, 2023, and 2022, the Company redeemed cash of $ 0 600,000 0 300,000 The net balance of the convertible note was $ 0

Convertible Note Payable _ Rela

Convertible Note Payable – Related Parties	6 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Convertible Note Payable – Related Parties	7. Convertible Note Payable – Related Parties On February 1, 2022, $ 6,532,206 10,002 The Series G Stock shall convert at one share of Series G Stock to 2,177 shares of common stock (equivalent to converting the related dollars into common shares at $0.30 per share). On April 4, 2023, $ 4,544,224 15,002 The Series H Stock shall convert at one share of Series H Stock to 3,029 shares of common stock (equivalent to converting the related dollars into common shares at $0.10 per share) On June 23, 2023, $ 29,315,320 35,108 The Series I Stock shall convert at one share of Series I Stock to 5,000 shares of common stock (equivalent to converting the related dollars into common shares at $0.167 per share)

Related Party Transactions

Related Party Transactions	6 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	8. Related Party Transactions During the three months and six months ended December 31, 2023, the Company received cash funding or expenses paid on behalf of the Company from related parties totaling $ 1,034,600 1,854,380 As of December 31, 2023 and June 30, 2023 amounts included within accounts payable and accrued liabilities – related parties for related party expenses was $ 5,029,683 547,949 The following is a summary of revenues recorded by the Companies to related parties with common ownership: Schedule of revenues Three Months Ended Six Months Ended December 31, December 31, 2023 2022 2023 2022 Dalrada Health $ – $ 9,576 $ – $ 73,999 Dalrada Energy Services 354 8,397 5,042 29,492 Ignite – – 140 – Prakat – 5,000 15,000 5,000 Bothof Brothers 218,168 626,269 1,094,794 626,269 $ 218,522 $ 649,242 $ 1,114,976 $ 734,760 See Notes 6, 7, 9, 10, and 11 for additional related party transactions.

Preferred Stock

Preferred Stock	6 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Preferred Stock	9. Preferred Stock The Company has 100,000 0.01 5,000 There were various related party debt convertible notes that occurred during 2023 and 2022 (see “Note 7. Convertible Note Payable – Related Parties” for more information).

Stockholders_ Equity

Stockholders’ Equity	6 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Stockholders’ Equity	10. Stockholders’ Equity Common Stock Transactions – Fiscal 2024 In July 2023, the Company issued 500,000 In July 2023, the Company issued 109,637 In September 2023, the Company issued 125,000 In October 2023 the company issued 500,000 In December 2023, the Company issued 125,000 In December 2023, the Company issued 333,333 In October 2023, November 2023 and December of 2023, the Company conducted a private placement whereby it raised $ 604,000 4,666,666 Common Stock Transactions – Fiscal 2023 In July 2022, November 2022, December 2022, March 2023 and June 2023, the Company issued a total of 1,999,998 In July 2022, the Company issued 500,000 In December 2022, March 2023 and April 2023, the Company issued a total of 500,000 In September 2022, December 2022, and March 2023, the Company issued a total of 375,000 In September and December 2022, the Company issued a total of 175,000 87,500 During the year ended June 30, 2023, the Company issued 10,974,521 1,475,608 In April 2023, the Company issued 2,000,000

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Stock-Based Compensation	11. Stock-Based Compensation 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 4,500,000 4,500,000 3,500,000 1,000,000 730,000 On May 10, 2021, the Company granted 1,000,000 0.47 0.43 430,027 On November 10, 2021, the Company cancelled 6,500,000 6,500,000 4,500,000 On November 30, 2021, the Company issued 2,275,000 825,000 0.45 0.73 1,651,093 On February 16, 2022, the Company issued 2,250,000 0.45 0.59 1,338,644 On August 11, 2022, the Company issued 2,200,000 1,500,000 0.45 0.41 250,000 0.18 397,890 On October 7, 2022, the Company issued 3,000,000 0.15 1.26 3,482,550 On March 1, 2023, the Company issued 1,000,000 0.10 0.07 68,975 On April 14, 2023, the Company authorized and issued 26,638,500 5,575,000 0.45 3,600,000 0.45 5,000,000 0.33 1,300,000 0.20 500,000 0.12 250,000 0.45 20,000 0.09 6,200,000 0.16 2,250,000 0.25 1,143,500 0.08 800,000 0.14 0.08 2,143,402 On May 25, 2023, the Company authorized and issued 587,634 537,634 0.45 50,000 0.08 0.10 47,408 On September 6, 2023, the Company authorized and issued 15,861,000 6,000,000 0.10 4,200,000 0.12 5,161,000 0.17 500,000 0.12 0.08 2,064,699 On December 14, 2023, the Company authorized and issued 250,000 36 0.17 ten 42,056 Schedule of warrants outstanding Weighted Common Weighted Average Stock Average Remaining Warrants Exercise Price Contractual Life Outstanding - June 30, 2022 12,025,000 – 8.82 Granted 33,426,134 $ 0.29 Exercised – – Forfeited – – Outstanding - June 30, 2023 45,451,134 $ 0.33 8.83 Granted 16,111,000 $ 0.13 Exercised – – Forfeited – – Outstanding - December 31, 2023 61,562,134 $ 0.28 8.64 Exercisable - December 31, 2023 33,243,708 $ 0.34 8.24 During the six months ended December 31, 2023 and 2022, stock-based compensation was $ 2,128,469 1,369,238 5,318,203

Segment Reporting

Segment Reporting	6 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Segment Reporting	12. Segment Reporting Segment information for the three and six months ended December 31, 2023, and 2022 is as follows: Schedule of segment information Three Months Ended December 31, 2023 Genefic Dalrada Climate Technology Dalrada Precision Manufacturing Dalrada Technologies Corporate Consolidated Revenues $ 4,381,795 $ 810,051 $ 592,035 $ 293,881 $ – $ 6,077,762 Income (Loss) from Operations $ 342,791 $ (1,118,023 ) $ (616,415 ) $ (77,565 ) $ (2,756,462 ) $ (4,225,674 ) Three Months Ended December 31, 2022 Genefic Dalrada Energy Dalrada Precision Manufacturing Dalrada Technologies Corporate Consolidated Revenues $ 2,006,894 $ 1,731,163 $ 1,034,478 $ 480,585 $ – $ 5,253,120 Income (Loss) from Operations $ (905,079 ) $ 626,737 $ (973,598 ) $ (94,466 ) $ (3,435,683 ) $ (4,782,089 ) Six Months Ended December 31, 2023 Genefic Dalrada Climate Technology Dalrada Precision Manufacturing Dalrada Technologies Corporate Consolidated Revenues $ 6,233,942 $ 2,023,395 $ 2,134,624 $ 703,881 $ – $ 11,095,842 Income (Loss) from Operations $ (888,283 ) $ (2,379,285 ) $ (302,425 ) $ (106,330 ) $ (5,621,147 ) $ (9,297,470 ) Six Months Ended December 31, 2022 Genefic Dalrada Energy Dalrada Precision Manufacturing Dalrada Technologies Corporate Consolidated Revenues $ 4,427,618 $ 1,752,258 $ 2,174,712 $ 1,156,299 $ – $ 9,510,887 Income (Loss) from Operations $ (961,131 ) $ 427,175 $ (1,623,362 ) $ (64,362 ) $ (5,516,587 ) $ (7,738,267 ) Geographic Information The following table presents revenue by country: Schedule of revenue by country Six Months Ended December 31, 2023 2022 United States $ 9,444,378 $ 8,378,944 Scotland 1,103,441 231,369 Spain 44,349 – India 548,023 900,574 $ 11,095,842 $ 9,510,887 The following table presents inventories by country: Schedule of inventories by country December 31, June 30, 2023 2023 United States $ 599,364 $ 584,330 Scotland 1,970,479 1,494,362 $ 2,569,843 $ 2,078,692 The following table presents property and equipment, net, by country: Schedule of property and equipment by country December 31, June 30, 2023 2023 United States $ 1,405,792 $ 1,284,834 Scotland 153,195 182,657 Spain 59,275 – India 4,749 8,591 $ 1,623,011 $ 1,476,082

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	13. 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 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 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 the Company's leases includes the non-cancellable period of the lease plus any additional periods covered by either a Company option to extend (or not to terminate) the lease that the Company is reasonably certain to exercise, or an option to extend (or not to terminate) the lease controlled by the lessor. Options for lease renewals have been excluded from the lease term (and lease liability) for the majority of the Company's leases as the reasonably certain threshold is not met. Lease payments included in the measurement of the lease liability are comprised of fixed payments, variable payments that depend on index or rate, and amounts probable to be payable under the exercise of the Company option to purchase the underlying asset if reasonably certain. Variable lease payments not dependent on a rate or index associated with the Company's leases are recognized when the event, activity, or circumstance in the lease agreement on which those payments are assessed as probable. Variable lease payments are presented as operating expenses in the Company's income statement in the same line item as expense arising from fixed lease payments. As of and during the three and six months ended December 31, 2023, management determined that there were no variable lease costs. Right-of-Use Asset In July 2022, 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 $ 2,405,540 3.0 192,521 In April 2023, the Company’s Prakat subsidiary entered into a lease agreement to lease office space through March 2026. The Company recognized a right of use asset and liability of $ 99,060 8 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 3.0 In January 2022, the Company’s IHG subsidiary entered into a five-year and 5-month lease agreement to lease a medical office space in Chula Vista, California. The Company recognized a right of use asset and liability of $ 287,345 3.0 In May 2022, the Company’s IHG subsidiary entered into a six-year and 3-month lease agreement to lease an office space in San Diego, California. The Company recognized a right of use asset and liability of $ 919,722 4.0 In August 2020, the Company’s DepTec subsidiary entered into a five-year lease agreement to lease office space. The Company recognized a right of use asset and liability of $ 146,622 3.0 In May 2021, the Company’s Watson subsidiary entered into a three-year lease agreement to lease a building in Florence, Alabama. The Company recognized a right of use asset and liability of $ 90,827 3.0 In July 2022, the Company’s Empower subsidiary entered into a five-year lease agreement to lease a commercial space in Escondido, California. The building is owned by a related party. The Company recognized a right-of-use asset and liability of $ 322,756 3.0 25,838 In October 2022, the Company’s Pala Diagnostics entered into a one-year lease agreement to lease a research and development laboratory space in San Diego, California. The Company recognized a right-of-use asset and liability of $ 37,239 8 1,761 In October 2022, the Company acquired Bothof Brothers which had an existing lease to a commercial building in Escondido, California. The building is owned by a related party. Upon acquisition, the company recognized a right-of-use asset and liability of $ 33,454 3.0 2,174 In January 2023, the Company’s Solas subsidiary entered into a one-year lease agreement to lease an office and medical suite in Coronado, California. The company recognized a right of use asset and liability of $ 47,211 8 In March 2023, the Company acquired Dalrada Technology Ltd. which had an existing lease to a commercial building in Livingston, Scotland. Upon acquisition, the company recognized a right-of-use asset and liability of $ 540,615 8.0 125,761 In March 2023, Genefic entered into a five-year lease agreement to lease a commercial building in San Diego, California. The Company recognized a right-of-use asset and liability of $ 844,242 8.0 185,976 In March 2023, Dalrada Technology Spain S.L. entered into a five-year lease agreement to lease a commercial building in Bergondo, Spain. The Company recognized a right-of-use asset and liability of $ 125,780 8.0 28,129 In July, 2023, Bothof Brothers entered into a 3-year lease agreement to lease a warehouse in Escondido, California. The Company recognized a right-of-use asset and liability of $ 342,211 8.0 39,366 The following are the expected maturities of lease liabilities for operating leases as of December 31, 2023, including the total amount of imputed interested related: Schedule of minimum lease payments Fiscal Year Ended June 30, Remainder 2024 $ 764,412 2025 1,441,424 2026 1,353,474 2027 1,234,880 2028 432,131 Thereafter 32,627 Total lease payments 5,258,948 Less: imputed interest (469,796 ) Present value of lease liability $ 4,789,152 Other information related to operating leases as of December 31 and June 30, 2023, respectively, were as follows: Lease information December 31, 2023 June 30, 2023 Weighted average remaining lease term - years 3.56 4.09 Weighted average discount rate 6.84 6.74 Legal Proceedings Genefic Products (“Dalrada Health”), a subsidiary of Dalrada Financial Corporation, formed a joint venture with Vivera Pharmaceuticals, Inc. (“Vivera”), whereby Vivera is the minority member. As the managing member of the joint venture, Genefic Products, in December 2021, filed suit against Vivera and Paul Edalat, Vivera’s Chairman and CEO, for misappropriation of funds on behalf of the joint venture in the amount of $2,104,509. In addition to filing a cross-complaint against Genefic Products, Vivera filed a separate complaint against Dalrada Financial Corporation, Empower Genomics (a subsidiary of Dalrada Financial Corporation), Dalrada Financial Corporation’s officers, and other unrelated parties. The proceedings are being held at the Superior Court of the State of California, for the County of Orange – Central Justice Center.

Subsequent Events

Subsequent Events	6 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	14. Subsequent Events On January 4, 2024, Genefic Specialty Rx, Inc. executed a revenue purchase agreement for $350,000, which includes a 17% purchase percent and a total purchased amount of $507,500 at the end of the term. The agreement includes a $10,500 underwriting fee and a $10,500 origination fee. On January 22, 2024, Genefic Specialty Rx, Inc. executed a loan and security agreement whereby Genefic Specialty Rx, Inc. can borrow 80% of the estimated accounts receivable at 2% interest per month for up to a maximum draw down of $750,000. On January 23 and January 25, 2024, Genefic, Inc. drew down $300,000 and $445,000, respectively. The agreement includes a $5,000 expense deposit. On January 30, 2023, the Dalrada Board of Directors approved 5,455,000 cashless warrants to employees and consultants. The total stock-based compensation expense is $811,830. The Dalrada Board of Directors also approved the issuance of 1,300,000 shares of common stock to consultants related to advisory services for mergers and acquisitions, financing as well as public and investor relations. Additionally, the Dalrada Board of Directors approved the issuance of 4,666,666 shares of common stock related to a private placement.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	(a) Basis of Presentation These unaudited interim condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial information and in accordance with the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”),. Accordingly, certain information and disclosures required by US GAAP for annual financial statements have been omitted. In the opinion of management, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation have been included. Unless otherwise indicated, balances are expressed in U.S. dollars. These unaudited interim condensed consolidated financial statements should be read in conjunction with the Company's audited consolidated financial statements and notes thereto as of and for the year ended June 30, 2023 (the “2023 Annual Audited Financials"), included in the Company’s Annual Report on Form 10-K filed with the SEC on October 19, 2023 (the "Form 10-K”). The results of operations as of and for the three and six months ended December 31, 2023 are not necessarily indicative of the results to be expected for the 2024 full year or any future periods. The accompanying consolidated balance sheet as of June 30, 2023 has been derived from the audited consolidated balance sheet as of June 30, 2023 contained in the 2023 Annual Audited Financials included in the Form 10-K.
Principles of Consolidation	(b) Principles of Consolidation The unaudited interim condensed consolidated financial statements include the accounts of the Company and its subsidiaries, as well as the accounts of any entities over which the Company has a controlling financial interest in accordance with Accounting Standards Codification (“ASC”) 810 Consolidation. All transactions and balances between these entities have been eliminated upon consolidation. Income attributable to the minority interest in the Company’s majority owned and controlled consolidated subsidiaries is recorded as net income attributable to noncontrolling interests in the Consolidated Statements of Operations and Comprehensive Loss and the noncontrolling interest is reflected as a separate component of the Consolidated Statements of Stockholders’ Equity, Consolidated Balance Sheets, and Consolidated Statements of Cash Flows.
Use of Estimates	(c) Use of Estimates The preparation of these unaudited interim 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 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 revenue, valuation of inventory, valuation of acquired assets and liabilities, variables used in the computation of share-based compensation, litigation, contingent consideration, 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.
Concentrations of Credit Risk	(d) Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents, as well as accounts receivable. 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. When estimating its allowance for credit losses related to revenues from Covid Testing and pharmacy sales, the Company differentiates its receivables based on the following customer types: healthcare insurers, government payers, and cash payers. Additionally, the Company applies assumptions and judgments for assessing collectability and determining net revenues and accounts receivable from its customers. Management considers various historical collection factors for assessing collectability and determining net revenues and accounts receivable from our customers which include the period that the receivables have been outstanding, history of payment amounts, status of collections due, and applicable statutes of limitations. During the six months ended December 31, 2023 and December 31, 2022, healthcare insurers, government payers and OTC pharmaceutical sales accounted for over 49 38 5,502,854 1,710,799 3,585,109 1,499,415 As of December 31, 2023 and June 30, 2023, $ 618,031 829,239
Fair Value Measurements	(e) 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. The fair value of the contingent consideration obligations was based on a probability weighted approach derived from the estimates of earn-out criteria and the probability assessment with respect to the likelihood of achieving those criteria. The measurement was based on significant inputs that were not observable in the market, therefore, the Company classified this liability as Level 3 in the following tables: Schedule of fair value of liabilities Fair Value Measurements Level 1 Level 2 Level 3 Total Liabilities: Contingent consideration $ – $ – $ 4,402,394 $ 4,402,394 $ – $ – $ 4,402,394 $ 4,402,394 Fair Value Measurements Level 1 Level 2 Level 3 Total Liabilities: Contingent consideration $ – $ – $ 4,285,389 $ 4,285,389 $ – $ – $ 4,285,389 $ 4,285,389 The Company records a contingent consideration liability relating to stock price guarantees included in its acquisition and consulting agreements. The estimated fair value of the contingent consideration is recorded using a significant observable measure and is therefore classified as a Level 3 financial instrument. The fair value of the contingent consideration liability related to the Company’s business combinations is valued based on a forward contract and the guaranteed equity value at settlement as defined in the acquisition agreement (see “Note 4. Business Combinations and Asset Acquisition). The fair value of the contingent consideration is then calculated based on the guaranteed equity value at settlement as defined in the acquisition agreement. (See “Note 13. Commitments and Contingencies”).
Convertible Instruments	(f) Convertible Instruments The Company evaluates and accounts for conversion options embedded in convertible instruments in accordance with ASC Topic 815, Derivatives and Hedging Activities (“ASC 815”). Applicable U.S. GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria includes circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments (when the Company has determined that the embedded conversion options should not be bifurcated from their host instruments) as follows. The Company records, when necessary, deemed dividends for the intrinsic value of conversion options embedded in shares based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the shares.
Accounts Receivable	(g) Accounts Receivable Accounts receivables are derived from products and services delivered to customers and are stated at their net realizable value. Each month, the Company reviews its receivables on a customer-by-customer basis and evaluates whether an allowance for doubtful accounts is necessary based on any known or perceived collection issues. Any balances that are eventually deemed uncollectible are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. As of December 31, 2023, and June 30, 2023, the Company had an allowance of doubtful accounts $ 2,603,494 2,430,615 Pala, Genefic Pharmacy and Boost have a standardized approach to estimate the amount of consideration that we expect to be entitled to for its COVID-19 testing and pharmaceutical revenue, including the impact of contractual allowances (including payer denials), and patient price concessions. The Company principally estimates the allowance for credit losses by pool based on historical collection experience, the current credit worthiness of the customers, current economic conditions, expectations of future economic conditions and the period of time that the receivables have been outstanding. Adjustments to our estimated contractual allowances and implicit patient price concessions are recorded in the current period as changes in estimates.
Inventory	(h) Inventory Inventory is recorded at the lower of cost or net realizable value on a first-in first-out basis. As of the six months ended December 31, 2023, and year ended June 30, 2023, 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: Schedule of property and equipment estimated useful life 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 Consolidated Balance Sheet and any resulting gains or losses are included in the Consolidated Statement of Operations 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, indefinite life intangible assets, or a gain from a bargain purchase.
Contingent Consideration	(k) Contingent Consideration Certain acquisitions include contingent consideration as part of the purchase price. The fair value of the contingent consideration is estimated as of the acquisition date based on the present value of the contingent payments to be made using a weighted probability of possible payments. The unobservable inputs used in the determination of the fair value of the contingent consideration include managements assumptions about the likelihood of payment based on the established benchmarks and discount rates based on internal rate of return analysis. The fair value measurement includes inputs that are Level 3 measurement as discussed in Note 4 to our consolidated financial statements included in this quarterly report on Form 10-Q. Should actual results increase or decrease as compared to the assumption used in our analysis, the fair value of the contingent consideration obligations will increase or decrease, up to the contracted limit, as applicable. Changes in the fair value of the contingent earn-out consideration could cause a material impact and volatility in our operating results. The fair value of the contingent consideration increased by $ 440,810 117,005 4,402,394
Impairment of Long-Lived Assets	(l) 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 tests. 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, 2023, there were quantitative factors that indicated goodwill was impaired in the amount of $ 433,556 no 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	(m) Revenue Recognition The Company determines revenue recognition in accordance with Accounting Standards Update (“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 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 will 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 in the Company’s Consolidated Balance Sheets. 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 in the Consolidated Balance Sheets. The Company estimates warranty claims reserves based on historical results and research and determined that a warranty reserve was no Net revenues from Pharmaceutical sales and COVID-19 testing accounted for over 49% and 34% of the Company’s total net revenues for the six months ended December 31, 2023 and year ended June 30, 2023, respectively, and primarily comprised of a high volume of relatively low-dollar transactions. Pala and Empower, which provides clinical testing services and other services, satisfies its performance obligations and recognizes revenues primarily upon completion of the testing process (when results are reported) or when services have been rendered. Genefic Pharmacy directly bills patients as well as insurers and government agencies. Pala and Empower do not invoice the patients themselves for testing but relies on healthcare insurers and government payers for reimbursement for COVID-19 testing. Pala has a standardized approach to estimate the amount of consideration that we expect to be entitled to, including the impact of contractual allowances (including payer denials), and patient price concessions. We regularly assess the state of our billing operations in order to identify issues which may impact the collectability of receivables or revenue estimates. We believe that the collectability of our receivables is directly linked to the quality of our billing processes, most notably those related to obtaining the correct information in order to bill effectively for the services we provide. As such, we strive to implement “best practices” and work with our third-party billing company to reduce the number of requisitions that we receive from healthcare providers with missing or incorrect billing information. We believe that our collection and revenue estimation processes, along with our close monitoring of our billing operations, help to reduce the risk associated with material adjustments to reserve estimates. However, changes to our estimate of the impact of contractual allowances (including payer denials) and patient price concessions could have a material impact on our results of operations and financial condition in the period that the estimates are adjusted. Adjustments to our estimated contractual allowances and implicit patient price concessions are recorded in the current period as changes in estimates. Although we have limited track record, further adjustments to the allowances, based on actual receipts, may be recorded upon settlement. DES recognizes revenue on energy savings contracts where it provides design, engineering and equipment upgrades to obtain energy savings through Environmental, Social, and Governance (“ESG”) targets. DES recognizes revenue through two performance obligations: 1) the Energy Savings Report (point in time); and 2) functional IP license (point in time with a significant financing component and royalty and variable consideration constraint). Up to and upon completion of an energy savings project, DES calculates the monthly energy savings based on prior and current energy consumption totals. Upon completion of a project, the customer pays monthly fixed payments which represents a financing component. DES recognized monthly interest income and “royalty” revenue when the constraint from the energy savings percentage is known. DES records revenue as it provides additional management, consulting, and other services as they are incurred. DepTec and Bothof recognize revenues using a cost-based input method, by which we use actual costs incurred relative to the total estimated contract costs to determine, as a percentage, progress toward contract completion. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. The Company also earns service revenue from its other subsidiaries, including information technology and consulting services via Prakat, educational programs, and courses via IHG, management services for Genefic Wellness Group, and custom parts manufacturing for Dalrada Precision Parts. For Prakat, Genefic Wellness Group and Dalrada Precision Parts, 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 or product, which represents transfer of control to the customer. For IHG, revenues are recognized over the course of a semester while services are performed. Disaggregation of Revenue The following table presents the Company's revenue disaggregated by revenue source: Schedule of disaggregated revenue Three Months Ended Six Months Ended December 31, December 31, 2023 2022 2023 2022 Product sales - third parties $ 4,749,475 $ 1,516,285 $ 7,797,186 $ 2,512,764 Product sales - related party – 9,576 140 73,999 Service revenue - third parties 1,109,765 3,087,593 2,183,680 6,263,363 Service revenue - related party 218,522 639,666 1,114,836 660,761 Total revenue $ 6,077,762 $ 5,253,120 $ 11,095,842 $ 9,510,887 Accounts Receivable and Deferred Revenue The following table provides information about receivables and contract liabilities from contracts with customers: Schedule of receivables and contract liabilities December 31, June 30, 2023 2023 Accounts receivable, net $ 5,488,915 $ 4,453,104 Accounts receivable, net - related parties 928,648 752,348 Long-term receivables 20,141 41,722 Long-term receivables - related parties 1,155,479 1,173,893 Deferred revenue 938,823 1,337,259 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	(n) Cost of Revenue Cost of revenue consists primarily of inventory sold for product sales and direct labor for information technology and consulting services. The following table is a breakdown of cost of revenue: Schedule of cost of revenue Three Months Ended Six Months Ended December 31, December 31, 2023 2022 2023 2022 Product sales $ 2,617,648 $ 928,237 $ 4,734,784 $ 1,703,314 Service revenue 1,458,354 2,026,895 3,388,440 3,608,146 Total cost of revenue $ 4,076,002 $ 2,955,132 $ 8,123,224 $ 5,311,460
Advertising	(o) Advertising Advertising costs are expensed as incurred. During the three months ended December 31, 2023 and 2022, advertising expenses were approximately $ 65,000 92,000 106,000 201,000
Stock-based Compensation	(p) Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation 1,018,827 901,721 2,128,469 1,369,238
Foreign Currency Translation	(q) Foreign Currency Translation The functional currency of the Company is the United States dollar. The functional currency of the Likido, DepTec, and Dalrada Technology subsidiaries is the Great British Pound. The functional currency of Prakat is the Indian Rupee. The functional currency of Dalrada Technology Spain is the Euro. The financial statements of the Company’s subsidiaries were translated to United States dollars in accordance with ASC 830, Foreign Currency Translation Matters
Comprehensive Loss	(r) Comprehensive Loss ASC 220, Comprehensive Income,
Non-controlling Interests	(s) Non-controlling Interests Non-controlling interests are classified as a separate component of equity in the Company's Consolidated Balance Sheets and Consolidated Statements of Changes in Stockholders’ Equity (Deficit). Net loss attributable to non-controlling interests are reflected separately from consolidated net loss in the Consolidated Statements of Comprehensive Loss and Consolidated Statements of Changes in Stockholders’ Equity (Deficit). Any change in ownership of a subsidiary while the controlling financial interest is retained is accounted for as an equity transaction between the controlling and non-controlling interests. In addition, when a subsidiary is deconsolidated, any retained non-controlling equity investment in the former subsidiary will be initially measured at fair value and the difference between the carrying value and fair value of the retained interest will be recorded as a gain or loss. As of December 31, 2023, and June 30, 2023, non-controlling interests pertained to the Company’s Prakat and Pala subsidiaries.
Basic and Diluted Net Loss per Share	(t) Basic and Diluted Net Loss per Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share The weighted average number of common stock equivalents related to cashless warrants of 61,562,134 14,225,000 There were no adjustments to the numerator during the three and six months ended December 31, 2023 and 2022.
Income Taxes	(u) 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	(v) Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its unaudited interim condensed consolidated 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.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of fair value of liabilities	Schedule of fair value of liabilities Fair Value Measurements Level 1 Level 2 Level 3 Total Liabilities: Contingent consideration $ – $ – $ 4,402,394 $ 4,402,394 $ – $ – $ 4,402,394 $ 4,402,394 Fair Value Measurements Level 1 Level 2 Level 3 Total Liabilities: Contingent consideration $ – $ – $ 4,285,389 $ 4,285,389 $ – $ – $ 4,285,389 $ 4,285,389
Schedule of property and equipment estimated useful life	Schedule of property and equipment estimated useful life 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	Schedule of disaggregated revenue Three Months Ended Six Months Ended December 31, December 31, 2023 2022 2023 2022 Product sales - third parties $ 4,749,475 $ 1,516,285 $ 7,797,186 $ 2,512,764 Product sales - related party – 9,576 140 73,999 Service revenue - third parties 1,109,765 3,087,593 2,183,680 6,263,363 Service revenue - related party 218,522 639,666 1,114,836 660,761 Total revenue $ 6,077,762 $ 5,253,120 $ 11,095,842 $ 9,510,887
Schedule of receivables and contract liabilities	Schedule of receivables and contract liabilities December 31, June 30, 2023 2023 Accounts receivable, net $ 5,488,915 $ 4,453,104 Accounts receivable, net - related parties 928,648 752,348 Long-term receivables 20,141 41,722 Long-term receivables - related parties 1,155,479 1,173,893 Deferred revenue 938,823 1,337,259
Schedule of cost of revenue	Schedule of cost of revenue Three Months Ended Six Months Ended December 31, December 31, 2023 2022 2023 2022 Product sales $ 2,617,648 $ 928,237 $ 4,734,784 $ 1,703,314 Service revenue 1,458,354 2,026,895 3,388,440 3,608,146 Total cost of revenue $ 4,076,002 $ 2,955,132 $ 8,123,224 $ 5,311,460

Business Combinations and Ass_2

Business Combinations and Asset Acquisition (Tables)	6 Months Ended
	Dec. 31, 2023
Both Of Brothers Construction Inc [Member]
Business Acquisition [Line Items]
Schedule of purchase price allocation	Schedule of purchase price allocation Preliminary Cash and cash equivalents $ 70,979 Other receivables 27,289 Right of use asset, net 18,618 Property and equipment, net 17,179 Trade name 6,776 Accounts payable (24,165 ) Accrued liabilities (18,807 ) Deferred revenue (60,000 ) Right of use liability (18,618 ) Notes payable, current portion (19,251 ) Purchase price consideration $ –
Dalrada Technology Ltd EU [Member]
Business Acquisition [Line Items]
Schedule of purchase price allocation	Schedule of purchase price allocation Preliminary Cash and cash equivalents $ 9,108 Deposits 13,536 Prepaids 24,666 Furniture and Fixtures 64,533 Trade name 206,336 Loan Payable (249,204 ) Purchase price consideration $ 68,975

Selected Balance Sheet Elemen_2

Selected Balance Sheet Elements (Tables)	6 Months Ended
	Dec. 31, 2023
Selected Balance Sheet Elements
Schedule of inventories	Schedule of inventories December 31, June 30, 2023 2023 Raw materials $ 1,039,674 $ 658,175 Work-in-progress 1,120,243 708,007 Finished goods 409,926 712,510 Inventories $ 2,569,843 $ 2,078,692
Schedule of property and equipment, net	Schedule of property and equipment, net December 31, June 30, 2023 2023 Machinery and equipment $ 1,866,443 $ 1,448,556 Leasehold improvements 351,284 208,689 Computer and office equipment 414,648 426,162 Construction in progress – 249,613 Property and equipment, gross 2,632,375 2,333,020 Less: Accumulated depreciation (1,009,364 ) (856,938 ) Property and equipment, net $ 1,623,011 $ 1,476,082
Schedule of intangible assets, net	Schedule of intangible assets, net Developed technology, Curriculum Customer software, development Licenses relationships Trademarks and other Totals Balance: June 30, 2023 $ 693,385 $ 1,064,000 $ 1,244,480 $ 535,547 $ 813,479 $ 4,350,891 Additions – – – – – – Balance: December 31, 2023 693,385 1,064,000 1,244,480 535,547 813,479 4,350,891 Less: Accumulated amortization Balance: June 30, 2023 (172,230 ) (55,378 ) (153,770 ) (54,595 ) (56,832 ) (492,805 ) Additions (34,670 ) (30,114 ) (48,089 ) (46,393 ) (43,997 ) (203,263 ) Balance: December 31, 2023 (206,900 ) (85,492 ) (201,859 ) (100,988 ) (100,829 ) (696,068 ) Net book value: December 31, 2023 $ 486,485 $ 978,508 $ 1,042,621 $ 434,559 $ 712,650 $ 3,654,823

Notes Payable (Tables)

Notes Payable (Tables)	6 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of notes payable – related parties	Schedule of notes payable – related parties December 31, 2023 Outstanding Accrued Principal Interest Related entity 1 $ 1,962,872 $ 74,684 Related entity 2 1,977,401 27,469 Related entity 3 280,000 4,256 Related entity 4 379,971 3,348 Related entity 5 234,727 3,032 Related entity 6 – – $ 4,834,971 $ 112,789 June 30, 2023 Outstanding Accrued Principal Interest Related entity 1 $ 1,380,672 $ 3,038 Related entity 2 126,864 – Related entity 3 105,000 – Related entity 4 50,074 – Related entity 5 – – Related entity 6 237,473 11,144 $ 1,900,083 $ 14,182
Schedule of long-term notes payable – related parties	Schedule of long-term notes payable – related parties December 31, 2023 Current Long-Term Portion Portion Total Related entity 1 $ – $ 1,962,872 $ 1,962,872 Related entity 2 – 1,977,401 1,977,401 Related entity 3 – 280,000 280,000 Related entity 4 – 379,971 379,971 Related entity 5 – 234,727 234,727 Related entity 6 – – – $ – $ 4,834,971 $ 4,834,971 June 30, 2023 Current Long-Term Portion Portion Total Related entity 1 $ – $ 1,380,672 $ 1,380,672 Related entity 2 – 126,864 126,864 Related entity 3 – 105,000 105,000 Related entity 4 14,132 35,942 50,074 Related entity 5 – – – Related entity 6 237,473 – 237,473 $ 251,605 $ 1,648,478 $ 1,900,083
Schedule of note payable	Schedule of note payable December 31, June 30, 2023 2023 Current portion $ 439,562 $ 439,562 Long-term portion 2,414,936 1,011,395 Total $ 2,854,498 $ 1,450,957
Schedule of key variables	Schedule of key variables Volatility Risk Free Rate Stock Price Term Remaining (Yrs) 225.50 1.16 $ 0.59 0.0

Related Party Transactions (Tab

Related Party Transactions (Tables)	6 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Schedule of revenues	Schedule of revenues Three Months Ended Six Months Ended December 31, December 31, 2023 2022 2023 2022 Dalrada Health $ – $ 9,576 $ – $ 73,999 Dalrada Energy Services 354 8,397 5,042 29,492 Ignite – – 140 – Prakat – 5,000 15,000 5,000 Bothof Brothers 218,168 626,269 1,094,794 626,269 $ 218,522 $ 649,242 $ 1,114,976 $ 734,760

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Schedule of warrants outstanding	Schedule of warrants outstanding Weighted Common Weighted Average Stock Average Remaining Warrants Exercise Price Contractual Life Outstanding - June 30, 2022 12,025,000 – 8.82 Granted 33,426,134 $ 0.29 Exercised – – Forfeited – – Outstanding - June 30, 2023 45,451,134 $ 0.33 8.83 Granted 16,111,000 $ 0.13 Exercised – – Forfeited – – Outstanding - December 31, 2023 61,562,134 $ 0.28 8.64 Exercisable - December 31, 2023 33,243,708 $ 0.34 8.24

Segment Reporting (Tables)

Segment Reporting (Tables)	6 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Schedule of segment information	Schedule of segment information Three Months Ended December 31, 2023 Genefic Dalrada Climate Technology Dalrada Precision Manufacturing Dalrada Technologies Corporate Consolidated Revenues $ 4,381,795 $ 810,051 $ 592,035 $ 293,881 $ – $ 6,077,762 Income (Loss) from Operations $ 342,791 $ (1,118,023 ) $ (616,415 ) $ (77,565 ) $ (2,756,462 ) $ (4,225,674 ) Three Months Ended December 31, 2022 Genefic Dalrada Energy Dalrada Precision Manufacturing Dalrada Technologies Corporate Consolidated Revenues $ 2,006,894 $ 1,731,163 $ 1,034,478 $ 480,585 $ – $ 5,253,120 Income (Loss) from Operations $ (905,079 ) $ 626,737 $ (973,598 ) $ (94,466 ) $ (3,435,683 ) $ (4,782,089 ) Six Months Ended December 31, 2023 Genefic Dalrada Climate Technology Dalrada Precision Manufacturing Dalrada Technologies Corporate Consolidated Revenues $ 6,233,942 $ 2,023,395 $ 2,134,624 $ 703,881 $ – $ 11,095,842 Income (Loss) from Operations $ (888,283 ) $ (2,379,285 ) $ (302,425 ) $ (106,330 ) $ (5,621,147 ) $ (9,297,470 ) Six Months Ended December 31, 2022 Genefic Dalrada Energy Dalrada Precision Manufacturing Dalrada Technologies Corporate Consolidated Revenues $ 4,427,618 $ 1,752,258 $ 2,174,712 $ 1,156,299 $ – $ 9,510,887 Income (Loss) from Operations $ (961,131 ) $ 427,175 $ (1,623,362 ) $ (64,362 ) $ (5,516,587 ) $ (7,738,267 )
Schedule of revenue by country	Schedule of revenue by country Six Months Ended December 31, 2023 2022 United States $ 9,444,378 $ 8,378,944 Scotland 1,103,441 231,369 Spain 44,349 – India 548,023 900,574 $ 11,095,842 $ 9,510,887
Schedule of inventories by country	Schedule of inventories by country December 31, June 30, 2023 2023 United States $ 599,364 $ 584,330 Scotland 1,970,479 1,494,362 $ 2,569,843 $ 2,078,692
Schedule of property and equipment by country	Schedule of property and equipment by country December 31, June 30, 2023 2023 United States $ 1,405,792 $ 1,284,834 Scotland 153,195 182,657 Spain 59,275 – India 4,749 8,591 $ 1,623,011 $ 1,476,082

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of minimum lease payments	Schedule of minimum lease payments Fiscal Year Ended June 30, Remainder 2024 $ 764,412 2025 1,441,424 2026 1,353,474 2027 1,234,880 2028 432,131 Thereafter 32,627 Total lease payments 5,258,948 Less: imputed interest (469,796 ) Present value of lease liability $ 4,789,152
Lease information	Lease information December 31, 2023 June 30, 2023 Weighted average remaining lease term - years 3.56 4.09 Weighted average discount rate 6.84 6.74

Organization and Nature of Op_2

Organization and Nature of Operations (Details Narrative)	Dec. 31, 2023
Dalrada Financial Corporation Morocco [Member]
Equity Method Investment, Ownership Percentage	33%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details - Fair value of asset and liabilities) - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value liabilities	$ 4,402,394	$ 4,285,389
Contingent Consideration [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value liabilities	4,402,394	4,285,389
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value liabilities	0	0
Fair Value, Inputs, Level 1 [Member] | Contingent Consideration [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value liabilities	0	0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value liabilities	0	0
Fair Value, Inputs, Level 2 [Member] | Contingent Consideration [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value liabilities	0	0
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value liabilities	4,402,394	4,285,389
Fair Value, Inputs, Level 3 [Member] | Contingent Consideration [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value liabilities	$ 4,402,394	$ 4,285,389

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details - Estimated useful life)	6 Months Ended
	Dec. 31, 2023
Computer And Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 - 5 years
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	Shorter of lease term or useful life

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details - Revenue) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Product Information [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 6,077,762	$ 5,253,120	$ 11,095,842	$ 9,510,887
Product Sales Third Parties [Member]
Product Information [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	4,749,475	1,516,285	7,797,186	2,512,764
Product Sales Related Parties [Member]
Product Information [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	9,576	140	73,999
Service Revenue Third Parties [Member]
Product Information [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	1,109,765	3,087,593	2,183,680	6,263,363
Service Revenue Related Party [Member]
Product Information [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 218,522	$ 639,666	$ 1,114,836	$ 660,761

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details - Receivables and contract liabilities) - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Accounting Policies [Abstract]
Accounts receivable, net	$ 5,488,915	$ 4,453,104
Accounts receivable, net - related parties	928,648	752,348
Long-term receivables	20,141	41,722
Long-term receivables - related parties	1,155,479	1,173,893
Deferred revenue	$ 938,823	$ 1,337,259

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Details - Cost of revenue) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Product Information [Line Items]
Cost of Goods and Services Sold	$ 4,076,002	$ 2,955,132	$ 8,123,224	$ 5,311,460
Product Sales [Member]
Product Information [Line Items]
Cost of Goods and Services Sold	2,617,648	928,237	4,734,784	1,703,314
Service [Member]
Product Information [Line Items]
Cost of Goods and Services Sold	$ 1,458,354	$ 2,026,895	$ 3,388,440	$ 3,608,146

Summary of Significant Accoun_9

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2023
Product Information [Line Items]
Revenues	$ 6,077,762	$ 5,253,120	$ 11,095,842	$ 9,510,887
Accounts receivable	5,488,915		5,488,915		$ 4,453,104
Allowance for doubtful accounts	2,603,494		2,603,494		2,430,615
Increase in fair value of contingent consideration	440,810		117,005
Contingent consideration	4,402,394		4,402,394		4,285,389
Goodwill impairment charges			0		433,556
Warranty reserve	0		0		0
Advertising expenses	65,000	92,000	106,000	201,000
Stock-based compensation expenses	1,018,827	$ 901,721	$ 2,128,469	$ 1,369,238
Cashless Warrants [Member]
Product Information [Line Items]
Antidilutive shares			61,562,134	14,225,000
Healthcare Insurers Government Payers and OTC Pharmaceutical Sales [Member]
Product Information [Line Items]
Revenues			$ 5,502,854	$ 1,710,799
Healthcare Insurers and Government Payers [Member]
Product Information [Line Items]
Accounts receivable	3,585,109		3,585,109		1,499,415
Likido Units [Member]
Product Information [Line Items]
Accounts receivable	$ 618,031		$ 618,031		$ 829,239
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Healthcare Insurers Government Payers and OTC Pharmaceutical Sales [Member]
Product Information [Line Items]
Concentrations risk, percentage			49%	38%

Investment in Pala Diagnostics

Investment in Pala Diagnostics (Details Narrative) - USD ($)			3 Months Ended
	Oct. 31, 2021	Aug. 31, 2021	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Stock issued for acquisition, value			$ 70,667	$ 269	$ 75,459	$ 172,350
Vivera [Member]
Litigation receivable							$ 2,104,509
Dalrada Health [Member] | J V Pala Diagnostics Partnership Agreement [Member]
Payments to acquire non-controlling interest		$ 500,000
Dalrada Health [Member] | J V Pala Diagnostics Partnership Agreement [Member] | Vivera Pharmaceuticals [Member]
Stock issued for acquisition	250,000
Stock issued for acquisition, value	$ 58,560
Vivera Pharmaceuticals [Member] | J V Pala Diagnostics Partnership Agreement [Member]
Payments to acquire non-controlling interest		$ 111,185
JV Pala Diagnostics [Member]
Ownership interest		51%

Business Combinations and Ass_3

Business Combinations and Asset Acquisition (Details - Purchase allocation) - USD ($)	Mar. 01, 2023	Oct. 17, 2022
Both Of Brothers Construction Inc [Member]
Business Acquisition [Line Items]
Cash and cash equivalents		$ 70,979
Other receivables		27,289
Right of use asset, net		18,618
Property and equipment, net		17,179
Trade name		6,776
Accounts payable		(24,165)
Accrued liabilities		(18,807)
Deferred revenue		(60,000)
Right of use liability		(18,618)
Notes payable, current portion		(19,251)
Purchase price consideration		$ 0
Dalrada Technology Ltd EU [Member]
Business Acquisition [Line Items]
Cash and cash equivalents	$ 9,108
Trade name	206,336
Purchase price consideration	68,975
Deposits	13,536
Prepaids	24,666
Furniture and Fixtures	64,533
Loan Payable	$ (249,204)

Business Combinations and Ass_4

Business Combinations and Asset Acquisition (Details Narrative) - USD ($)	Oct. 17, 2022	Mar. 01, 2023	Oct. 07, 2022	Aug. 11, 2022	Feb. 16, 2022
Business Acquisition [Line Items]
Warrants strike price			$ 0.15	$ 0.45	$ 0.45
Both Of Brothers Construction Inc [Member]
Business Acquisition [Line Items]
Warrant consideration, value	$ 3,482,550
Both Of Brothers Construction Inc [Member] | Bothof Selling Shareholder [Member]
Business Acquisition [Line Items]
Employment agreement description	36-month employment agreement with the selling shareholder for $30,000 monthly
Warrants issued, shares	3,000,000
Warrants strike price	$ 0.15
Warrants issued, value	$ 450,000
Dalrada Technology Ltd EU [Member]
Business Acquisition [Line Items]
Warrants issued, shares		1,000,000
Warrants strike price		$ 0.10
Warrant consideration, value		$ 68,975
Both Of Brothers Construction Inc [Member]
Business Acquisition [Line Items]
Equity method investment, ownership percentage	100%
Dalrada Technology Ltd EU [Member]
Business Acquisition [Line Items]
Equity method investment, ownership percentage		100%

Selected Balance Sheet Elemen_3

Selected Balance Sheet Elements (Details - Inventories) - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Selected Balance Sheet Elements
Raw materials	$ 1,039,674	$ 658,175
Work-in-progress	1,120,243	708,007
Finished goods	409,926	712,510
Inventories	$ 2,569,843	$ 2,078,692

Selected Balance Sheet Elemen_4

Selected Balance Sheet Elements (Details - Property and equipment) - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Selected Balance Sheet Elements
Machinery and equipment	$ 1,866,443	$ 1,448,556
Leasehold improvements	351,284	208,689
Computer and office equipment	414,648	426,162
Construction in progress	0	249,613
Property and equipment, gross	2,632,375	2,333,020
Less: Accumulated depreciation	(1,009,364)	(856,938)
Property and equipment, net	$ 1,623,011	$ 1,476,082

Selected Balance Sheet Elemen_5

Selected Balance Sheet Elements (Details - Intangible Assets, Net)	6 Months Ended
	Dec. 31, 2023 USD ($)
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross, beginning	$ 4,350,891
Additions
Intangible assets gross, ending	4,350,891
Accumulated amortization, beginning	(492,805)
Accumulated amortization additions	(203,263)
Accumulated amortization, ending	(696,068)
Net book value	3,654,823
Curriculum Development [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross, beginning	693,385
Additions
Intangible assets gross, ending	693,385
Accumulated amortization, beginning	(172,230)
Accumulated amortization additions	(34,670)
Accumulated amortization, ending	(206,900)
Net book value	486,485
License [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross, beginning	1,064,000
Additions	0
Intangible assets gross, ending	1,064,000
Accumulated amortization, beginning	(55,378)
Accumulated amortization additions	(30,114)
Accumulated amortization, ending	(85,492)
Net book value	978,508
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross, beginning	1,244,480
Additions	0
Intangible assets gross, ending	1,244,480
Accumulated amortization, beginning	(153,770)
Accumulated amortization additions	(48,089)
Accumulated amortization, ending	(201,859)
Net book value	1,042,621
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross, beginning	535,547
Additions	0
Intangible assets gross, ending	535,547
Accumulated amortization, beginning	(54,595)
Accumulated amortization additions	(46,393)
Accumulated amortization, ending	(100,988)
Net book value	434,559
Developed Technology Software And Other [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross, beginning	813,479
Additions	0
Intangible assets gross, ending	813,479
Accumulated amortization, beginning	(56,832)
Accumulated amortization additions	(43,997)
Accumulated amortization, ending	(100,829)
Net book value	$ 712,650

Selected Balance Sheet Elemen_6

Selected Balance Sheet Elements (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Selected Balance Sheet Elements
Depreciation expense	$ 127,759	$ 82,360	$ 152,426	$ 171,418
Amortization expense	$ 94,371	$ 133,435	$ 203,263	$ 177,094

Notes Payable (Details - Notes

Notes Payable (Details - Notes payable - related parties) - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Debt Instrument [Line Items]
Notes payable	$ 4,834,971	$ 1,900,083
Accrued interest	112,789	14,182
Related Entity 1 [Member]
Debt Instrument [Line Items]
Notes payable	1,962,872	1,380,672
Accrued interest	74,684	3,038
Related Entity 2 [Member]
Debt Instrument [Line Items]
Notes payable	1,977,401	126,864
Accrued interest	27,469	0
Related Entity 3 [Member]
Debt Instrument [Line Items]
Notes payable	280,000	105,000
Accrued interest	4,256	0
Related Entity 4 [Member]
Debt Instrument [Line Items]
Notes payable	379,971	50,074
Accrued interest	3,348	0
Related Entity 5 [Member]
Debt Instrument [Line Items]
Notes payable	234,727	0
Accrued interest	3,032	0
Related Entity 6 [Member]
Debt Instrument [Line Items]
Notes payable	0	237,473
Accrued interest	$ 0	$ 11,144

Notes Payable (Details - Long-t

Notes Payable (Details - Long-term notes payable) - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Debt Instrument [Line Items]
Long term notes payable related parties current	$ 0	$ 251,605
Long term notes payable related parties non current	4,834,971	1,648,478
Long term notes payable related parties current and non current	4,834,971	1,900,083
Related Entity 1 [Member]
Debt Instrument [Line Items]
Long term notes payable related parties current	0	0
Long term notes payable related parties non current	1,962,872	1,380,672
Long term notes payable related parties current and non current	1,962,872	1,380,672
Related Entity 2 [Member]
Debt Instrument [Line Items]
Long term notes payable related parties current	0	0
Long term notes payable related parties non current	1,977,401	126,864
Long term notes payable related parties current and non current	1,977,401	126,864
Related Entity 3 [Member]
Debt Instrument [Line Items]
Long term notes payable related parties current	0	0
Long term notes payable related parties non current	280,000	105,000
Long term notes payable related parties current and non current	280,000	105,000
Related Entity 4 [Member]
Debt Instrument [Line Items]
Long term notes payable related parties current	0	14,132
Long term notes payable related parties non current	379,971	35,942
Long term notes payable related parties current and non current	379,971	50,074
Related Entity 5 [Member]
Debt Instrument [Line Items]
Long term notes payable related parties current	0	0
Long term notes payable related parties non current	234,727	0
Long term notes payable related parties current and non current	234,727	0
Related Entity 6 [Member]
Debt Instrument [Line Items]
Long term notes payable related parties current	0	237,473
Long term notes payable related parties non current	0	0
Long term notes payable related parties current and non current	$ 0	$ 237,473

Notes Payable (Details - Note_2

Notes Payable (Details - Notes payable) - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Debt Disclosure [Abstract]
Current portion	$ 439,562	$ 439,562
Long-term portion	2,414,936	1,011,395
Total	$ 2,854,498	$ 1,450,957

Notes Payable (Details - Key va

Notes Payable (Details - Key valuation) - Convertible Note [Member]	6 Months Ended
	Dec. 31, 2023 $ / shares
Debt Instrument [Line Items]
Volatility	225.50%
Risk Free Rate	1.16%
Stock Price	$ 0.59
Term	0 years

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)						3 Months Ended	6 Months Ended		12 Months Ended
	Oct. 04, 2023	Jul. 25, 2023	Feb. 04, 2022	Feb. 01, 2022	Sep. 30, 2021	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2023	Jun. 26, 2023
Short-Term Debt [Line Items]
Incurred interest expense							$ 112,789		$ 14,182
Debt converted, amount converted
Redemption premium related to convertible note							600,000
Redemption premium in cash							0	$ 120,000
Redemption premium in stock							0	120,000
Accretion interest expense							0	180,000
Redeemed cash							0	600,000
Redeemed debentures							0	300,000
Convertible Debt [Member]
Short-Term Debt [Line Items]
Amortization of debt discount							1,659,442
Genefic Inc [Member]
Short-Term Debt [Line Items]
Interest rate		20%
Loans payable							1,770,335
Debt periodic payment	$ 800,000	$ 1,200,000
Line of credit		$ 2,000,000
Terms of loan		24 months
Origination fee		$ 20,000
Shares issued		500,000
Amortization of debt discount		$ 80,000
Series G Convertible Preferred Stock [Member]
Short-Term Debt [Line Items]
Debt converted, amount converted				$ 6,532,206
Debt converted, shares issued				10,002
Notes Payable Related Parties [Member]
Short-Term Debt [Line Items]
Debt converted, amount converted					$ 4,428,589
Debt converted, interest converted					$ 102,054
Notes Payable Related Parties [Member] | Series G Convertible Preferred Stock [Member]
Short-Term Debt [Line Items]
Debt converted, shares issued					6,937
EIDL Loan [Member] | Pacific Stem [Member]
Short-Term Debt [Line Items]
Loans payable							149,900		149,900
EIDL Loan [Member] | IHG [Member]
Short-Term Debt [Line Items]
Loans payable							143,421		147,807
Related Entity 6 [Member]
Short-Term Debt [Line Items]
Incurred interest expense							$ 0		11,144
Interest rate							30%
Related Entity 4 [Member]
Short-Term Debt [Line Items]
Incurred interest expense							$ 3,348		0
Debt Instrument, Interest Rate Terms							3%, 8% and 10%
COVID-19 Government Loan [Member]
Short-Term Debt [Line Items]
Debt stated interest rate							2.50%
COVID-19 Government Loan [Member] | Likido [Member]
Short-Term Debt [Line Items]
Loans payable							$ 30,734		$ 36,475
Watson [Member]
Short-Term Debt [Line Items]
Debt stated interest rate							5%		5%
Loans payable							$ 104,404		$ 320,709
Maturity date							Apr. 29, 2025		Apr. 29, 2025
Debt periodic payment							$ 2,656
Balloon payment							336,898
Account receivable							$ 46,838
Watson 1 [Member]
Short-Term Debt [Line Items]
Debt stated interest rate							8.50%		8.25%
Loans payable										$ 176,836
Maturity date							Jun. 26, 2024
YA II PN, Ltd Debentures [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Debt stated interest rate			5%
Incurred interest expense							$ 0	13,226
Amortization of debt discount							0	406,932
Debt face amount			$ 3,000,000
Proceeds from convertible debt			$ 2,880,000
Conversion price			$ 0.9151
Warrants issued shares			983,499
Debt Instrument, Unamortized Discount			$ 1,427,495
Debt Issuance Costs			120,000
Number of shares issued, value			$ 115,200
Accrued interest							0	4,965
Convertible debt									$ 0
Notes Payable Related Parties [Member]
Short-Term Debt [Line Items]
Incurred interest expense							112,789		$ 14,182
Notes payable - related parties							$ 109,752	$ 385,918
Notes Payable Related Parties [Member] | Debt Dated Prior To 2022 [Member]
Short-Term Debt [Line Items]
Debt stated interest rate								3%
Debt maturity date - beginning range								Jun. 25, 2020
Debt maturity dates - ending range								Dec. 30, 2022
Notes Payable Related Parties [Member] | Notes Dated After 2022 [Member]
Short-Term Debt [Line Items]
Debt stated interest rate								8%

Convertible Note Payable _ Re_2

Convertible Note Payable – Related Parties (Details Narrative) - USD ($)				3 Months Ended
	Jun. 23, 2023	Apr. 04, 2023	Feb. 01, 2022	Sep. 30, 2023
Debt converted, amount converted
Series G Convertible Preferred Stock [Member]
Debt converted, amount converted			$ 6,532,206
Debt converted, shares issued			10,002
Preferred Stock, Convertible, Terms	The Series I Stock shall convert at one share of Series I Stock to 5,000 shares of common stock (equivalent to converting the related dollars into common shares at $0.167 per share)	The Series H Stock shall convert at one share of Series H Stock to 3,029 shares of common stock (equivalent to converting the related dollars into common shares at $0.10 per share)	The Series G Stock shall convert at one share of Series G Stock to 2,177 shares of common stock (equivalent to converting the related dollars into common shares at $0.30 per share).
Series H Convertible Preferred Stock [Member]
Debt converted, amount converted		$ 4,544,224
Debt converted, shares issued		15,002
Series I Convertible Preferred Stock [Member]
Debt converted, amount converted	$ 29,315,320
Debt converted, shares issued	35,108

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Revenues - related party	$ 218,522	$ 649,242	$ 1,114,976	$ 734,760
Dalrada Health [Member]
Related Party Transaction [Line Items]
Revenues - related party	0	9,576	0	73,999
Dalrada Energy Services [Member]
Related Party Transaction [Line Items]
Revenues - related party	354	8,397	5,042	29,492
Ignite [Member]
Related Party Transaction [Line Items]
Revenues - related party	0	0	140	0
Prakat [Member]
Related Party Transaction [Line Items]
Revenues - related party	0	5,000	15,000	5,000
Bothof Brothers [Member]
Related Party Transaction [Line Items]
Revenues - related party	$ 218,168	$ 626,269	$ 1,094,794	$ 626,269

Related Party Transactions (D_2

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2023
Related Party Transaction [Line Items]
Proceeds from Related Party Debt			$ 1,854,380	$ 7,320,324
Accounts payable and accrued liabilities related parties	$ 5,029,683		5,029,683		$ 547,949
Cash From Related Parties [Member]
Related Party Transaction [Line Items]
Proceeds from Related Party Debt	1,034,600	$ 1,854,380	1,034,600	$ 1,854,380
Accounts payable and accrued liabilities related parties	$ 5,029,683		$ 5,029,683		$ 547,949

Preferred Stock (Details Narrat

Preferred Stock (Details Narrative) - Series F Super Preferred Stock [Member]	Dec. 31, 2023 $ / shares shares
Class of Stock [Line Items]
Preferred stock, shares authorized	100,000
Preferred stock, par value | $ / shares	$ 0.01
Preferred stock, shares issued	5,000

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

12 Months Ended

Dec. 31, 2023

Oct. 31, 2023

Sep. 30, 2023

Jul. 31, 2023

Jun. 30, 2023

Apr. 30, 2023

Mar. 31, 2023

Dec. 31, 2022

Nov. 30, 2022

Sep. 30, 2022

Jul. 31, 2022

Dec. 31, 2023

Sep. 30, 2023

Dec. 31, 2022

Sep. 30, 2022

Jun. 30, 2023

Class of Stock [Line Items]

Shares issued to related party, value

$ 1,018,827

$ 1,109,642

$ 901,721

$ 467,517

Consultant [Member]

Class of Stock [Line Items]

Shares issued to related party, shares

500,000

Private Placement [Member]

Class of Stock [Line Items]

Stock issued new, shares

4,666,666

Proceeds from Issuance of Common Stock

$ 604,000

Common Stock [Member] | Convertible Debt [Member]

Class of Stock [Line Items]

Shares issued to related party, shares

10,974,521

Shares issued to related party, value

$ 1,475,608

Watson [Member]

Class of Stock [Line Items]

Number of shares acquired

500,000

500,000

500,000

Watson [Member] | Common Stock [Member]

Class of Stock [Line Items]

Number of shares acquired

125,000

125,000

Dep Tec [Member] | Common Stock [Member]

Class of Stock [Line Items]

Number of shares acquired

333,333

Deposition Technology Ltd [Member]

Class of Stock [Line Items]

Number of shares acquired

1,999,998

1,999,998

1,999,998

1,999,998

1,999,998

International Health Group [Member]

Class of Stock [Line Items]

Number of shares acquired

375,000

375,000

375,000

Pacific Stem Cells [Member] | Common Stock [Member]

Class of Stock [Line Items]

Number of shares acquired

175,000

175,000

Shares issued for future date

87,500

87,500

Loan Agreement [Member]

Class of Stock [Line Items]

Stock issued new, shares

500,000

500,000

Stock Purchase Agreement [Member] | Prakat Solutions Inc [Member]

Class of Stock [Line Items]

Stock issued new, shares

109,637

Consulting Agreement [Member]

Class of Stock [Line Items]

Shares issued to related party, shares

2,000,000

Stock-Based Compensation (Detai

Stock-Based Compensation (Details - Warrants outstanding) - $ / shares	6 Months Ended	12 Months Ended
	Dec. 31, 2023	Jun. 30, 2023	Jun. 30, 2022
Equity [Abstract]
Common stock warrants, Outstanding - beginning	45,451,134	12,025,000
Weighted average exercise price, Outstanding - beginning	$ 0.33	$ 0
Weighted average remaining contractual life, Outstanding	8 years 7 months 20 days	8 years 9 months 29 days	8 years 9 months 25 days
Common stock warrants outstanding, Granted	16,111,000	33,426,134
Weighted average exercise price, Granted	$ 0.13	$ 0.29
Common stock warrants outstanding, Exercised	0	0
Weighted average exercise price, Exercised	$ 0	$ 0
Common stock warrants outstanding, Forfeited	0	0
Weighted average exercise price, Forfeited	$ 0	$ 0
Common stock warrants, Outstanding - ending	61,562,134	45,451,134	12,025,000
Weighted average exercise price, Outstanding - ending	$ 0.28	$ 0.33	$ 0
Common stock warrants, Exercisable	33,243,708
Weighted average exercise price, Exercisable	$ 0.34
Weighted average remaining contractual life, Exercisable	8 years 2 months 26 days

Stock-Based Compensation (Det_2

Stock-Based Compensation (Details Narrative) - USD ($)														3 Months Ended			6 Months Ended		12 Months Ended
	Dec. 14, 2023	Sep. 06, 2023	May 25, 2023	Apr. 14, 2023	Mar. 01, 2023	Oct. 07, 2022	Aug. 11, 2022	Feb. 16, 2022	Nov. 30, 2021	Nov. 10, 2021	May 10, 2021	Feb. 25, 2021	Jul. 09, 2020	Dec. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options to purchase common stock																	16,111,000		33,426,134
Exercise price																	$ 0.13		$ 0.29
Fair value of options granted per share		$ 0.08	$ 0.10	$ 0.08				$ 0.59
Fair value of options granted		$ 2,064,699	$ 47,408	$ 2,143,402				$ 1,338,644
Cashless warrants																	0		0
Cashless warrants vest							250,000
Warrants exercise price						$ 0.15	$ 0.45	$ 0.45
Stock-based compensation														$ 1,018,827	$ 901,721		$ 2,128,469	$ 1,369,238
Unrecognized compensation cost														$ 5,318,203			$ 5,318,203
Cashless Warrants [Member] | Various Employees [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants exercise price	$ 0.17
Stock issued for compensation, shares issued	250,000
Vesting period	36 months
Warrants outstanding term	10 years
Fair value of warrants issued	$ 42,056
Bothof Brothers [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Fair value of options granted per share						$ 1.26
Fair value of options granted						$ 3,482,550
Dalrada Technology Ltd EU [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Fair value of options granted per share					$ 0.07
Fair value of options granted					$ 68,975
Warrants exercise price					$ 0.10
Stock issued for compensation, shares issued					1,000,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued for compensation, shares issued								2,250,000								500,000
Common Stock [Member] | Bothof Brothers [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued for compensation, shares issued						3,000,000
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Cashless warrants vest		6,000,000	537,634	5,575,000
Warrants exercise price		$ 0.10	$ 0.45	$ 0.45
Warrant 1 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Cashless warrants vest		4,200,000	50,000	3,600,000
Warrants exercise price		$ 0.12	$ 0.08	$ 0.45
Warrant 2 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Cashless warrants vest		5,161,000		5,000,000
Warrants exercise price		$ 0.17		$ 0.33
Warrant 3 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Cashless warrants vest		500,000		1,300,000
Warrants exercise price		$ 0.12		$ 0.20
Warrant 4 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Cashless warrants vest				500,000
Warrants exercise price				$ 0.12
Warrant 5 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Cashless warrants vest				250,000
Warrants exercise price				$ 0.45
Warrant 6 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Cashless warrants vest				20,000
Warrants exercise price				$ 0.09
Warrant 7 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Cashless warrants vest				6,200,000
Warrants exercise price				$ 0.16
Warrant 8 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Cashless warrants vest				2,250,000
Warrants exercise price				$ 0.25
Warrant 9 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Cashless warrants vest				1,143,500
Warrants exercise price				$ 0.08
Warrant 10 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Cashless warrants vest				800,000
Warrants exercise price				$ 0.14
Employee [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Cashless warrants									2,275,000
Cashless warrants vest									825,000
Warrants exercise price									$ 0.45
Board of Directors Chairman [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued cancelled										6,500,000
Cashless warrants										6,500,000
Cashless warrants vest										4,500,000
Board Of Directors And Advisors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Fair value of options granted per share							$ 0.18
Fair value of options granted							$ 397,890
Cashless warrants vest							1,500,000
Warrants exercise price							$ 0.41
Board Of Directors And Advisors [Member] | Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued for compensation, shares issued							2,200,000
Various Officers Employees And Consultants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued for compensation, shares issued		15,861,000	587,634	26,638,500
Chief Financial Officer [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options to purchase common stock											1,000,000
Exercise price											$ 0.47
Fair value of options granted per share											$ 0.43
Fair value of options granted											$ 430,027
Employee [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Fair value of options granted per share									$ 0.73
Fair value of options granted									$ 1,651,093
Dalrada 2020 Stock Comp Plan [Member] | Board Members [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued for services, shares												1,000,000	3,500,000
Stock authorized under plan												4,500,000
Stock issued for services, value												$ 730,000

Segment Reporting (Details - Se

Segment Reporting (Details - Segment information) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Revenues	$ 6,077,762	$ 5,253,120	$ 11,095,842	$ 9,510,887
Income (Loss) from Operations	(4,225,674)	(4,782,089)	(9,297,470)	(7,738,267)
Genefic [Member]
Segment Reporting Information [Line Items]
Revenues	4,381,795	2,006,894	6,233,942	4,427,618
Income (Loss) from Operations	342,791	(905,079)	(888,283)	(961,131)
Dalrada Energy [Member]
Segment Reporting Information [Line Items]
Revenues	810,051	1,731,163	2,023,395	1,752,258
Income (Loss) from Operations	(1,118,023)	626,737	(2,379,285)	427,175
Dalrada Precision Manufacturing [Member]
Segment Reporting Information [Line Items]
Revenues	592,035	1,034,478	2,134,624	2,174,712
Income (Loss) from Operations	(616,415)	(973,598)	(302,425)	(1,623,362)
Dalrada Technologies [Member]
Segment Reporting Information [Line Items]
Revenues	293,881	480,585	703,881	1,156,299
Income (Loss) from Operations	(77,565)	(94,466)	(106,330)	(64,362)
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenues	0	0	0	0
Income (Loss) from Operations	$ (2,756,462)	$ (3,435,683)	$ (5,621,147)	$ (5,516,587)

Segment Reporting (Details - Re

Segment Reporting (Details - Revenue by country) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	$ 6,077,762	$ 5,253,120	$ 11,095,842	$ 9,510,887
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue			9,444,378	8,378,944
UNITED KINGDOM
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue			1,103,441	231,369
SPAIN
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue			44,349	0
INDIA
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue			$ 548,023	$ 900,574

Segment Reporting (Details - In

Segment Reporting (Details - Inventories by country) - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]
Inventories	$ 2,569,843	$ 2,078,692
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Inventories	599,364	584,330
UNITED KINGDOM
Revenues from External Customers and Long-Lived Assets [Line Items]
Inventories	$ 1,970,479	$ 1,494,362

Segment Reporting (Details - Pr

Segment Reporting (Details - Property and equipment by country) - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]
Property and equipment, net	$ 1,623,011	$ 1,476,082
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Property and equipment, net	1,405,792	1,284,834
UNITED KINGDOM
Revenues from External Customers and Long-Lived Assets [Line Items]
Property and equipment, net	153,195	182,657
SPAIN
Revenues from External Customers and Long-Lived Assets [Line Items]
Property and equipment, net	59,275	0
INDIA
Revenues from External Customers and Long-Lived Assets [Line Items]
Property and equipment, net	$ 4,749	$ 8,591

Commitments and Contingencies_2

Commitments and Contingencies (Details - Minimum lease payment)	Dec. 31, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Remainder 2024	$ 764,412
2025	1,441,424
2026	1,353,474
2027	1,234,880
2028	432,131
Thereafter	32,627
Total lease payments	5,258,948
Less: imputed interest	(469,796)
Present value of lease liability	$ 4,789,152

Commitments and Contingencies_3

Commitments and Contingencies (Details - Lease information)	Dec. 31, 2023	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Weighted average remaining lease term - years	3 years 6 months 21 days	4 years 1 month 2 days
Weighted average discount rate	6.84%	6.74%

Commitments and Contingencies_4

Commitments and Contingencies (Details Narrative) - USD ($)	Dec. 31, 2023	Jul. 31, 2023	Jun. 30, 2023	Apr. 30, 2023	Mar. 31, 2023	Jan. 31, 2023	Oct. 31, 2022	Jul. 31, 2022	May 31, 2022	Jan. 31, 2022	May 31, 2021	Aug. 31, 2020
Right of use asset	$ 2,714,198		$ 2,771,854
Liability	$ 4,789,152
Dep Tec Subsidiary [Member]
Right of use asset												$ 146,622
Liability												$ 146,622
Effective borrowing rate												3%
Escondido California [Member]
Right of use asset		$ 342,211					$ 33,454	$ 2,405,540
Liability		$ 342,211					$ 33,454	$ 2,405,540
Effective borrowing rate		8%					3%	3%
Imputed interest		$ 39,366					$ 2,174	$ 192,521
Escondido California [Member] | Empower Subsidiary [Member]
Right of use asset								322,756
Liability								$ 322,756
Effective borrowing rate								3%
Imputed interest								$ 25,838
Prakat Subsidiary [Member]
Right of use asset				$ 99,060
Liability				$ 99,060
Effective borrowing rate				8%
Poway California [Member] | PSC Subsidiary [Member]
Right of use asset											$ 277,856
Liability											$ 277,856
Effective borrowing rate											3%
Chula Vista California [Member] | IHG Subsidiary [Member]
Right of use asset										$ 287,345
Liability										$ 287,345
Effective borrowing rate										3%
San Diego California [Member]
Right of use asset					$ 844,242		37,239
Liability					$ 844,242		$ 37,239
Effective borrowing rate					8%		8%
Imputed interest					$ 185,976		$ 1,761
San Diego California [Member] | IHG Subsidiary [Member]
Right of use asset									$ 919,722
Liability									$ 919,722
Effective borrowing rate									4%
Florence Alabama [Member] | Watson Subsidiary [Member]
Right of use asset											$ 90,827
Liability											$ 90,827
Effective borrowing rate											3%
Coronado California [Member] | Solas Subsidiary [Member]
Right of use asset						$ 47,211
Liability						$ 47,211
Effective borrowing rate						8%
Livingston Scotland [Member]
Right of use asset					540,615
Liability					$ 540,615
Effective borrowing rate					8%
Imputed interest					$ 125,761
Bergondo Spain [Member]
Right of use asset					125,780
Liability					$ 125,780
Effective borrowing rate					8%
Imputed interest					$ 28,129