Sugarmade (SGMD) 10-Q 26 Jan 23 2023 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Sep. 30, 2022	Jan. 24, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2022
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--06-30
Entity File Number	000-23446
Entity Registrant Name	SUGARMADE, INC.
Entity Central Index Key	0000919175
Entity Tax Identification Number	94-3008888
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	750 Royal Oaks Dr.
Entity Address, Address Line Two	Suite 108
Entity Address, City or Town	Monrovia
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91016
City Area Code	(888)
Local Phone Number	982-1628
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		12,506,191,076

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2022	Jun. 30, 2022
Current assets:
Cash	$ 81,216	$ 161,014
Accounts receivable, net	92,097	29,822
Inventory, net	390,977	416,643
Other current assets	333,099	256,511
Right of use asset, current	188,145	219,494
Total current assets	1,085,534	1,083,483
Noncurrent assets:
Property, plant and equipment, net	3,626,128	3,671,691
Intangible asset, net	10,648,438	10,648,921
Goodwill	757,648	757,648
Investment	30,000
Right of use asset, noncurrent	233,412	266,760
Cost method investments in affiliates	441,407	441,407
Total noncurrent assets	15,737,033	15,786,427
Total assets	16,822,567	16,869,910
Current liabilities:
Note payable due to bank	25,982	25,982
Accounts payable and accrued liabilities	2,696,083	2,664,538
Customer deposits	913,084	951,664
Customer overpayment	79,532	67,906
Other payables	424,196	473,799
Accrued interest	1,022,861	873,971
Notes payable - Current	380,600	20,000
Lease liability - Current	200,258	233,201
Loans payable - Current	797,840	935,975
Loan payable - Related Parties, Current	229,984	280,295
Convertible notes payable, Net, Current	1,639,033	1,459,536
Derivative liabilities, net	1,941,302	5,521,284
Warrants liabilities	1,058	3,100
Shares to be issued	287,077	283,077
Total current liabilities	10,638,889	13,794,327
Non-Current liabilities:
Loans payable, noncurrent	823,963	825,239
Note payable, noncurrent	4,811,775	4,828,442
Convertible notes payable, Net, Noncurrent	163,673	101,828
Lease liability	255,236	290,948
Total noncurrent liabilities	6,054,647	6,046,457
Total liabilities	16,693,536	19,840,784
Commitments and contingencies
Stockholders’ equity (deficit):
Common stock, $0.001 par value, 20,000,000,000 shares authorized, 11,980,144,738 and 11,825,389,576 shares issued and outstanding at September 30, 2022 and June 30, 2022, respectively	11,980,144	11,825,389
Additional paid-in capital	71,125,127	71,260,522
Share to be issued, Preferred stock
Subscription receivable		(10,042)
Share to be issued, Common stock	40,008	40,008
Accumulated deficit	(82,363,889)	(85,437,392)
Total stockholders’ equity (deficit)	783,931	(2,318,974)
Non-Controlling Interest	(654,901)	(651,900)
Total stockholders’ equity (deficit)	129,030	(2,970,874)
Total liabilities and stockholders’ equity (deficit)	16,822,567	16,869,910
Series A Preferred Stock [Member]
Stockholders’ equity (deficit):
Preferred stock, value
Series B Preferred Stock [Member]
Stockholders’ equity (deficit):
Preferred stock, value	2,542	2,542
Series C Preferred Stock [Member]
Stockholders’ equity (deficit):
Preferred stock, value

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2022	Jun. 30, 2022
Preferred stock, par value	$ 0.001
Preferred stock, shares authorized	10,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	20,000,000,000	20,000,000,000
Common stock shares outstanding	11,980,144,738	11,825,389,576
Common stock shares issued	11,980,144,738	11,825,389,576
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	7,000,000	7,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series B Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	2,999,999	2,999,999
Preferred stock, shares issued	2,541,500	2,541,500
Preferred stock, shares outstanding	2,541,500	2,541,500
Series C Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1	1
Preferred stock, shares issued	1	1
Preferred stock, shares outstanding	1	1

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)		3 Months Ended
		Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Revenues, net		$ 709,151	$ 1,168,781
Revenues, Related Party, net		631
Cost of goods sold		462,909	386,939
Gross profit		246,873	781,842
Selling, general and administrative expenses		291,019	613,139
Advertising and promotion expense			513,467
Marketing and research expense		26,663	35,413
Professional expense		87,496	310,500
Salaries and wages		48,477	460,424
Stock compensation expense		66,500	101,500
Total operating expenses		520,155	2,034,443
Loss from operations		(273,282)	(1,252,601)
Non-operating income (expense):
Other (expense) income		15,091	(4,994)
Interest expense		(193,046)	(157,911)
Change in fair value of derivative liabilities		3,697,931	325,234
Change in fair value of warrant liability		2,042	8,289
Loss on asset disposal			(28)
Amortization of debt discount		(289,801)	(132,579)
Amortization of intangible assets		(483)	(1,533)
Other Expense - Gain on debt extinguishment		112,051
Unrealized gain on securities			(642,117)
Total non-operating income (expense), net		3,343,785	(605,640)
Equity Method Investment Loss			(44,477)
Income (loss) before income taxes		3,070,503	(1,902,718)
Income tax expense
Net income (loss)		3,070,503	(1,902,718)
Other comprehensive loss
Total comprehensive income (loss)		3,070,503	(1,902,718)
Less: net loss attributable to the noncontrolling interest		(3,000)	(307,351)
Net income (loss) attributable to SugarMade Inc.		$ 3,073,503	$ (1,595,367)
Basic net income (loss) per share		$ 0	$ 0
Diluted net income (loss) per share		$ 0	$ 0
Basic and diluted weighted average common shares outstanding	[1]	11,930,425,109	4,740,034,036
[1]Shares issuable upon conversion of convertible debts and exercising of warrants were excluded in calculating diluted loss per share.

Condensed Consolidated Statemen

Condensed Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Preferred Stock [Member] Series B Preferred Stock [Member]	Preferred Stock [Member] Series C Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Share To Be Issued Common Shares [Member]	Shares To Be Cancelled Preferred Shares [Member]	Subscription Receivable Cs [Member]	Common Shares Subscribed [Member]	Common Shares Subscribed One [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Jun. 30, 2021	$ 542		$ 7,402,536	$ 64,841,655	$ 5,600,000		$ (500,000)	$ 1,889,608		$ (74,364,466)	$ (99,656)	$ 4,770,218
Beginning balance, shares at Jun. 30, 2021	541,500	1	7,402,535,677
Reclass derivative liability to equity from conversion				576,214								576,214
Shares issued for conversions			$ 375,600	9,665								385,266
Shares issued for conversions, shares			375,600,448
Shares issued for acquisition	$ 2,000		$ 660,571	6,787,029	(5,600,000)			(1,849,600)
Shares issued for acquisition, shares	2,000,000		660,571,429
Shares issued for subscription receivable - common stock							500,000					500,000
Net loss										(1,595,367)	(307,351)	(1,902,718)
Ending balance, value at Sep. 30, 2021	$ 2,542		$ 8,438,707	72,214,564				40,008		(75,959,833)	(407,007)	4,328,979
Ending balance, shares at Sep. 30, 2021	2,541,500	1	8,438,707,554
Beginning balance, value at Jun. 30, 2022	$ 2,542		$ 11,825,389	71,260,522			(10,042)	40,008		(85,437,392)	(651,900)	(2,970,874)
Beginning balance, shares at Jun. 30, 2022	2,541,500	1	11,825,389,576
Shares issued for subscription receivable - common stock							10,042					10,042
Shares issued for Cash			$ 154,755	(135,395)								19,360
Shares issued for Cash, shares			154,755,162
Net loss										3,073,503	(3,000)	3,070,503
Ending balance, value at Sep. 30, 2022	$ 2,542		$ 11,980,144	$ 71,125,128			$ 0			$ (82,363,889)	$ (654,901)	$ 129,030
Ending balance, shares at Sep. 30, 2022	2,541,500	1	11,980,144,738

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities:
Net income (loss)	$ 3,073,503	$ (1,595,367)
Non-controlling interest	(3,000)	(307,351)
Adjustments to reconcile net loss to cash flows from operating activities:
Gain on debt extinguishment	(112,051)
Amortization of debt discount	289,801	132,579
Stock based compensation	4,000	101,500
Change in fair value of derivative liability	(3,697,931)	(325,234)
Change in fair value of warrant liability	(2,042)	(8,289)
Depreciation	45,563	42,138
Amortization of intangible assets	483	1,533
Equity method investment loss		44,477
Unrealized loss on securities		642,117
Imputed interest of lease liabilities	(3,959)	(1,595)
Changes in assets and liabilities:
Accounts receivable	(62,275)	(221,211)
Inventory	25,666	(167,875)
Prepayment, deposits and other receivables	(76,589)	(35,960)
Other assets	(30,000)
Other payables	(49,603)	(68,143)
Accounts payable and accrued liabilities	141,546	126,590
Customer deposits	(26,954)	111,998
Unearned revenue		20,265
Interest Payable	168,890	99,238
Net cash used in operating activities	(314,951)	(1,408,590)
Cash flows from investing activities:
Purchase of fixed assets		(830,000)
Net cash used in investing activities		(830,000)
Cash flows from financing activities:
Proceeds from shares issuance	19,360
Proceeds (Repayment) from(to) notes payable	343,933	(69,436)
Proceeds (Repayment) from(to) note payable - related parties		(15,427)
Proceeds from advanced shares issuance		500,000
Subscription receivable	10,042
Proceeds (Repayment) from(to) loans payable	(39,411)	782,969
Proceeds (Repayment) from(to) loans payable - related parties	(50,311)	(116,960)
Repayment of convertible notes	(48,459)
Net cash provided by financing activities	235,154	1,081,146
Net increase (decrease) in cash	(79,798)	(1,164,444)
Cash paid during the period for:
Cash, beginning of period	161,014	1,396,944
Cash, end of period	81,216	239,500
Cash paid interest
Supplemental disclosure of non-cash financing activities —
Shares issued for conversion of convertible debt		576,215
Reduction in derivative liability due to conversion		385,266
Debt discount related to convertible debt	$ 117,949

Nature of Business

Nature of Business	3 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Business	1. Nature of Business Sugarmade, Inc. (hereinafter referred to as “we”, “us” or the “Company”) was originally incorporated on June 5, 1986 On October 24, 2014 we acquired SWC Group, Inc., a California corporation doing business as, CarryOutSupplies.com (“Carry Out Supplies”). Our Company operates much of its business activities through our subsidiaries, SWC Group, Inc., a California corporation (“SWC’’), NUG Avenue, Inc., a California corporation and 70 Shares of our common stock are quoted on the OTC Pink tier of OTC Markets. Our trading symbol is “SGMD”. Our corporate website is www.sugarmade.com. As of the date of this filing, we are involved in several business sectors and business ventures: Paper and paper-based products: Cannabis products delivery services: After discussions with ECGI, Inc. and the management of Nug Avenue, we could not find a path to short term profitability. The company then decided to cease investing in Nug Avenue, which ultimately led to Nug Avenue discontinuing operations. As part of pivoting our business strategy, the company negotiated with Indigo Dye Group Corp. (“Indigo”) to exchange our 32 Selected cannabis and hemp projects: On October 28, 2021, Lemon Glow obtained a conditional Use Permit (UP) number from the Community Development Department of the County of Lake, California, which the Company believes is an important step towards the conditional UP for commercial cannabis cultivation at its property. The issuance of the conditional UP number by the County of Lake allows the Company to proceed with the state cannabis cultivation license application, and potentially obtain certain applicable permits, such as from the Department of Cannabis Control, Department of Food and Agriculture, Department of Pesticide Regulation, Department of Fish and Wildlife, The State Water Resources Control Board, Board of Forestry and Fire Protection, Central Valley or North Coast Regional Water Quality Control Board, Department of Public Health, and Department of Consumer Affairs, as may be required. The Company believes that obtaining the conditional UP number by the County of Lake could be the first step toward full approval to cultivate cannabis on up to 32 acres out of the total 640 acres of the property. As of the date of this filing, Sugarmade is working diligently on satisfying the conditions required by the County of Lake to allow the Company to cultivate cannabis. It is the Company’s intention to begin such activities at the earliest time possible, assuming permits are ultimately issued. Upon issuance, the company will determine the amount of acreages to grow initially based on market demand and pre-orders. However, no such license or permits have yet been issued, and applications are still pending. There can be no assurance that any such license or permits will be issued in the near future or at all. Once licensing and permits are issued, the company plans to divide the 32 canopy grow acres between four separate grow areas. These separate grow areas will allow the company to start with a single area and expand with demand. While waiting for demand to rise, dividing into separate grow areas will also provide an opportunity to lease the other grow areas to 3rd party or through partnership under Managed Service Agreement to generate additional revenue for the company. We believe the market demand will increase upon federal legalization allowing for interstate commerce of cannabis. Opening the doors for out of state licensees to purchase California grown cannabis flowers. Once fully completed, we estimate the output of 32 acres of canopy, will have the capacity of 64 tons of dry flower or 300 tons of fresh frozen, requiring approximately 300,000 sq ft of storage space. We will continue to make plans to build more storage space while concurrent with the licensing process.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of presentation The accompanying financial statements of the Company have been prepared using the accrual basis of accounting and in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the rules of the Securities and Exchange Commission (“SEC”). In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the periods presented herein have been reflected. The condensed consolidated financial statements of the Company as of and for three months ended September 30, 2022 and 2021 are unaudited. In the opinion of management, all adjustments (including normal recurring adjustments) have been made that are necessary to present fairly the financial position of the Company as of September 30, 2022, the results of its operations for the three months ended September 30, 2022 and 2021, and its cash flows for the three months ended September 30, 2022 and 2021. Operating results for the interim periods presented are not necessarily indicative of the results to be expected for a full fiscal year. The condensed consolidated balance sheet at June 30, 2022 has been derived from the Company’s audited financial statements included in the Form 10-K for the year ended June 30, 2022. The statements and related notes have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been omitted pursuant to such rules and regulations. These financial statements should be read in conjunction with the financial statements and other information included in the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2022, as filed with the SEC. Principles of consolidation The consolidated financial statements include the accounts of our Company, and its wholly-owned subsidiaries: SWC, Lemon Glow, Sugarrush, Sugarrush 5058, and its majority owned subsidiary, NUG Avenue. All significant intercompany transactions and balances have been eliminated in consolidation. Going concern The Company’s continuation as a going concern is dependent on its ability to generate sufficient cash flows from operations to meet its obligations, in which it has not been successful, and/or obtaining additional financing from its shareholders or other sources, as may be required. Our unaudited condensed consolidated financial statements have been prepared assuming that we will continue as a going concern. Such assumption contemplates the realization of assets and satisfaction of liabilities in the normal course of business. These unaudited condensed consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern. Management endeavors to increase revenue-generating operations. While the Company’s priority is on generating cash from operations, management also seeks to raise additional working capital through various financing sources, including the sale of the Company’s equity and/or debt securities, which may not be available on commercially reasonable terms to our Company, or which may not be available at all. If such financing is not available on satisfactory terms, we may be unable to continue our business as desired and our operating results will be adversely affected. In addition, any financing arrangement may have potentially adverse effects on us and/or our stockholders. Debt financing (if available and undertaken) will increase expenses, must be repaid regardless of operating results and may involve restrictions limiting our operating flexibility. If we issue equity securities to raise additional funds, the percentage ownership of our existing stockholders will be reduced, and the new equity securities may have rights, preferences or privileges senior to those of the current holders of our common stock. Business combinations The Company applies the provisions of Financial Accounting Standards Board’s (the “FASB”) Accounting Standards Codification (“ASC”) 805, Business Combinations, in accounting for its acquisitions. It requires the Company to recognize separately from goodwill the assets acquired and the liabilities assumed, at the acquisition date fair values. Goodwill as of the acquisition date is measured as the excess of consideration transferred over the acquisition date fair values of the net assets acquired and the liabilities assumed. The Company used third party valuation company to determine the assets acquired and liabilities assumed with the corresponding offset to goodwill. Use of estimates The preparation of financial statements in conformity with GAAP requires our management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ significantly from those estimates. Revenue recognition We recognize revenue in accordance with ASC No. 606, Revenue Recognition. Sugarmade applied a five-step approach in determining the amount and timing of revenue to be recognized: (1) identifying the contract with a customer, (2) identifying the performance obligations in the contract, (3) determining the transaction price, (4) allocating the transaction price to the performance obligations in the contract and (5) recognizing revenue when the performance obligation is satisfied. Substantially all of the Company’s revenue is recognized at the point in time that control of the products is transferred to the customer. The Company receives customer deposits in advance of delivery of product to customers; these are contract liabilities that are recognized to revenue when the Company fulfilled the performance obligations. The Company receives payments from customer in either in advance, upon delivery, or after delivery in accordance with open account credit terms set forth by management. The Company’s contracts with customers do not provide for returns, refunds, and product warranties. Leases In February 2016, the FASB established Topic 842, Leases, by issuing Accounting Standards Update (“ASU”) No. 2016-02, which requires lessees to recognize the rights and obligations created by leases on the balance sheet and disclose key information about leasing arrangements. Topic 842 was subsequently amended by ASU No. 2018-11, Targeted Improvements, ASU No. 2018-10, Codification Improvements to Topic 842, and ASU No. 2018-01, Land Easement Practical Expedient for Transition to Topic 842. The new standard establishes a right-of-use model (ROU) that requires a lessee to recognize a ROU asset and lease liability on the balance sheet for all leases with a term longer than 12 months. Leases will be classified as finance or operating, with classification affecting the pattern and classification of expense recognition in the statement of operations. The new standard became effective April 1, 2019. A modified retrospective transition approach is required, applying the new standard to all leases existing at the date of initial application. An entity may choose to use either (1) its effective date or (2) the beginning of the earliest comparative period presented in the financial statements as its date of initial application. If an entity chooses the second option, the transition requirements for existing leases also apply to leases entered into between the date of initial application and the effective date. The entity must also recast its comparative period financial statements and provide the disclosures required by the new standard for the comparative periods. The Company adopted the new standard on July 1, 2019 using the modified retrospective transition approach as of the effective date of the initial application. The new standard provides a number of optional practical expedients in transition. The Company elected the “package of practical expedients”, which permits entities not to reassess under the new lease standard prior conclusions about lease identification, lease classification and initial direct costs. The Company does not expect to elect the use-of-hindsight or the practical expedient pertaining to land easements. The most significant effects of the adoption of the new standard relate to the recognition of new ROU assets and lease liabilities on our balance sheet for office operating leases and providing significant new disclosures about our leasing activities. The new standard also provides practical expedients for an entity’s ongoing accounting. The Company has also elected the short-term leases recognition exemption for all leases that qualify. This means that the Company will not recognize ROU assets or lease liabilities, and this includes not recognizing ROU assets and lease liabilities, for existing short-term leases of those assets in transition. The Company also currently expects to elect the practical expedient to not separate lease and non-lease components for its leases. All existing leases are reported under this rule. Under ASC 840, leases were classified as either capital or operating, and the classification significantly impacted the effect the contract had on the company’s financial statements. Capital lease classification resulted in a liability that was recorded on a company’s balance sheet, whereas operating leases did not impact the balance sheet. Property and equipment Property and equipment is stated at the historical cost, less accumulated depreciation. Depreciation on property and equipment is provided using the straight-line method over the estimated useful lives of the assets for both financial and income tax reporting purposes as follows: Schedule of Estimated Useful Lives of Property and Equipment Machinery and equipment 3 5 Furniture and equipment 1 15 Vehicles 2 5 Leasehold improvements 5 30 Building 31.5 Production molding 5 Expenditures for renewals and betterments are capitalized while repairs and maintenance costs are normally charged to the statement of operations in the year in which they are incurred. In situations where it can be clearly demonstrated that the expenditure has resulted in an increase in the future economic benefits expected to be obtained from the use of the asset, the expenditure is capitalized as an additional cost of the asset. Upon sale or disposal of an asset, the historical cost and related accumulated depreciation or amortization of such asset were removed from their respective accounts and any gain or loss is recorded in the statements of income. The Company reviews the carrying value of property, plant, and equipment for impairment whenever events and circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. In cases where undiscounted expected future cash flows are less than the carrying value, an impairment loss is recognized equal to an amount by which the carrying value exceeds the fair value of assets. The factors considered by management in performing this assessment include current operating results, trends and prospects, the manner in which the property is used, and the effects of obsolescence, demand, competition and other economic factors. Based on this assessment, no Impairment of Long-Lived Assets Long-lived assets, which include property, plant and equipment and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of long-lived assets to be held and used is measured by comparing the carrying amount of an asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the assets. Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. Based on its review, there was $ 0 Income taxes The Company accounts for income taxes using the asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Company’s financial statements or tax returns. In estimating future tax consequences, the Company generally considers all expected future events other than enactments of changes in the tax law. For deferred tax assets, management evaluates the probability of realizing the future benefits of such assets. The Company establishes valuation allowances for its deferred tax assets when evidence suggests it is unlikely that the assets will be fully realized. The Company recognizes the tax effects of an uncertain tax position only if it is more likely than not to be sustained based solely on its technical merits as of the reporting date and then only in an amount more likely than not to be sustained upon review by the tax authorities. Income tax positions that previously failed to meet the more likely than not threshold are recognized in the first subsequent financial reporting period in which that threshold is met. Previously recognized tax positions that no longer meet the more likely than not threshold are derecognized in the first subsequent financial reporting period in which that threshold is no longer met. The Company classifies potential accrued interest and penalties related to unrecognized tax benefits within the accompanying consolidated statements of operations and comprehensive income (loss) as income tax expense. Goodwill and Intangible Assets Goodwill is the excess of the purchase price over the fair value of identifiable net assets acquired in business combinations accounted for under the acquisition method. Intangible assets represent purchased intangible assets including developed technology and in-process research and development, technologies acquired or licensed from other companies, customer relationships, non-compete covenants, backlog, and trademarks and tradenames. Purchased finite-lived intangible assets are capitalized and amortized over their estimated useful lives. Technologies acquired or licensed from other companies, customer relationships, non-compete covenants, backlog, and trademarks and tradenames are capitalized and amortized over the lesser of the terms of the agreement or estimated useful life. We capitalized the cannabis cultivation license acquired as part of a business combination. Stock-based compensation Stock-based compensation cost to employees is measured at the date of grant, based on the calculated fair value of the stock-based award, and will be recognized as expense over the employee’s requisite service period (generally the vesting period of the award). We estimate the fair value of employee stock options granted using the Binomial Option Pricing Model. Key assumptions used to estimate the fair value of stock options will include the exercise price of the award, the fair value of our common stock on the date of grant, the expected option term, the risk-free interest rate at the date of grant, the expected volatility and the expected annual dividend yield on our common stock. We use our company’s own data among other information to estimate the expected price volatility and the expected forfeiture rate. Stock-based compensation awards issued to non-employees for services rendered are recorded at either the fair value of the services rendered or the fair value of the stock-based payment, whichever is more readily determinable. Loss per share We calculate basic loss per share by dividing our net loss by the weighted average number of common shares outstanding for the period, without considering common stock equivalents. Diluted loss per share is computed by dividing net loss by the weighted average number of common shares outstanding for the period and the weighted average number of dilutive common stock equivalents, such as options and warrants. Options and warrants are only included in the calculation of diluted earning per share when their effect is dilutive. Fair value of financial instruments ASC Topic 820 defines fair value, establishes a framework for measuring fair value, establishes a three-level valuation hierarchy for disclosure of fair value measurement and enhances disclosure requirements for fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. The three levels are defined as follows: Level 1 - observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 - include other inputs that are directly or indirectly observable in the marketplace. Level 3 - unobservable inputs which are supported by little or no market activity. The Company used Level 3 inputs for its valuation methodology for the derivative liabilities in determining the fair value using the Binomial option-pricing model for the period ended September 30, 2022 and year ended June 30, 2022. Derivative instruments The fair value of derivative instruments is recorded and shown separately under current liabilities. Changes in the fair value of derivatives liability are recorded in the consolidated statement of operations under non-operating income (expense). Our Company evaluates all of its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the consolidated statements of operations. For stock-based derivative financial instruments, the Company uses a weighted average Binomial option-pricing model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. Segment Reporting FASB ASC Topic 280, “Segment Reporting”, requires use of the “management approach” model for segment reporting. The management approach model is based on the way a company’s management organizes segments within the Company for making operating decisions and assessing performance. Reportable segments are based on products and services, geography, legal structure, management structure, or any other manner in which management disaggregates a company. The Company’s financial statements reflect that substantially all of its operations are conducted in two industry segments – (1) paper and paper-based products such as paper cups, cup lids, food containers, etc., which accounts for approximately 100 0 A reconciliation of the Company’s segment operating income and cost of goods sold to the consolidated statements of operations for the three months ended September 30, 2022 and 2021 is as follows: Schedule of Segment Operating Income June 30, 2022 June 30, 2021 For the Period Ended September 30, 2022 September 30, 2021 Segment operating income Paper and paper-based products $ 709,782 $ 438,543 Cannabis products delivery - 730,237 Total operating income $ 709,782 $ 1,168,781 June 30, 2022 June 30, 2021 For the Period Ended September 30, 2022 September 30, 2021 Segment cost of goods sold Paper and paper-based products $ 462,909 $ 386,939 Cannabis products delivery - - Total cost of goods sold $ 462,909 $ 386,939 New accounting pronouncements In December 2019, the FASB issued ASU 2019-12, “Simplifying the Accounting for Income Taxes”. The pronouncement simplifies the accounting for income taxes by removing certain exceptions to the general principles in ASC Topic 740, “Income Taxes”. The pronouncement also improves consistent application of and simplifies GAAP for other areas of Topic 740 by clarifying and amending existing guidance. ASU 2019-12 was effective for us beginning in the first quarter of fiscal 2021, with early adoption permitted. The adoption had no material impact on the consolidated financial statements in the period ended September 30, 2022 and year ended June 30, 2022. In January 2020, the FASB issued ASU No. 2020-01, Investments - Equity Securities (Topic 321), Investments - Equity Method and Joint Ventures (Topic 323), and Derivative and Hedging (Topic 815), which clarifies the interaction of rules for equity securities, the equity method of accounting, and forward contracts and purchase options on certain types of securities. The guidance clarifies how to account for the transition into and out of the equity method of accounting when considering observable transactions under the measurement alternative. The ASU is effective for annual reporting periods beginning after December 15, 2020, including interim reporting periods within those annual periods, with early adoption permitted. The Company adopted this ASU on the consolidated financial statements in the year ended June 30, 2021. The adoption had no material impact on the consolidated financial statements in the period ended September 30, 2022 and year ended June 30, 2022. In August 2020, the FASB issued ASU 2020-06, “ Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815 – 40) ASU 2020-06 On March 2021, the FASB issued ASU 2021-03, “ Intangibles—Goodwill and Other (Topic 350): Accounting Alternative for Evaluating Triggering Events ASU 2021-03 On April 2021, the FASB issued ASU 2021-04, “ Earnings Per Share (Topic 260), Debt— Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging— Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options” ASU 2021-04 On July 2021, the FASB issued ASU 2021-05, “ Leases (Topic 842): Lessors—Certain Leases with Variable Lease Payments On July 2021, the FASB issued ASU 2021-07, “ Stock Compensation (Topic 718): Stock Compensation ASU 2021-07 to On August 2021, the FASB issued ASU 2021-08, “ Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers ” ASU 2021-08

Business Combination

Business Combination	3 Months Ended
	Sep. 30, 2022
Business Combination and Asset Acquisition [Abstract]
Business Combination	3. Business Combination On May 12, 2021, SugarMade, Inc. entered into an Agreement and Plan of Merger, as amended (the “Merger Agreement”) by and between Lemon Glow Corporation, a California corporation (“Lemon Glow”), Carnaby Spot Bay Corp, a California corporation and a wholly owned subsidiary of the Company (“Merger Sub”) and Ryan Santiago (the “Shareholder Representative”), pursuant to which, on May 25, 2021 and upon the terms and subject to the conditions set forth in the Merger Agreement, Merger Sub merged with and into Lemon Glow, with Lemon Glow being the surviving corporation (the “Merger”). As a result of the Merger, Lemon Glow became a wholly-owned subsidiary of the Company. Acquisition Consideration The following table summarizes the fair value of purchase price consideration to acquire Lemon Glow (In US $000’s): Schedule of Fair Value of Purchase Price Consideration Purchase Consideration Summary In US $000’s Fair Value Cash Consideration (1) $ 4,256 Equity Consideration (2) $ 7,450 Interest-Bearing Debt Assumed $ 2,043 Total Purchase Consideration $ 13,749 Notes: (1) The cash consideration consists of $ 280,000 3,976,000 5 (2) The equity consideration consists of 660,571,429 2,000,000 Purchase Price Allocation The following is an allocation of purchase price as of the May 25, 2021 acquisition closing date based upon an estimate of the fair value of the assets acquired and the liabilities assumed by the Company in the acquisition (in thousands): Schedule of Fair Value of Assets Acquired and Liabilities Assumed Allocation Summary In US $000’s Fair Value Assets Acquired $ 6 Property, Plant & Equipment (3) $ 2,348 Total Tangible Asset Allocation $ 2,354 Cannabis Cultivation License $ 10,637 Total Identifiable Intangible Assets $ 10,637 Assembled Workforce $ 275 Goodwill (Excluding Assembled Workforce) $ 483 Total Economic Goodwill $ 758 Purchase Consideration to be Allocated $ 13,749 Notes: (3) The value of the land is excluded in the calculation of depreciation. Assumptions in the Allocations of Purchase Price Management prepared the purchase price allocations for Lemon Glow relied upon reports of a third party valuation expert to calculate the fair value of certain acquired assets, which primarily included identifiable intangible assets, and property and equipment. Estimates of fair value require management to make significant estimates and assumptions. The goodwill recognized is attributable primarily to the acquired workforce, and other benefits that the Company believes will result from integrating the operations of the Lemon Glow with the operations of Sugarmade. Certain liabilities included in the purchase price allocations are based on management’s best estimates of the amounts to be paid or settled and based on information available at the time the purchase price allocations were prepared. The fair value of the identified intangible assets acquired from the Lemon Glow was estimated using an income approach. Under the income approach, an intangible asset’s fair value is equal to the present value of future economic benefits to be derived from ownership of the asset. Indications of value are developed by discounting future net cash flows to their present value at market-based rates of return. More specifically, the fair value of the cannabis cultivation license was determined using the MPEEM method. MPEEM is an income approach to fair value measurement attributable to a specific intangible asset being valued from the asset grouping’s overall cash-flow stream. MPEEM isolates the expected future discounted cash-flow stream to its net present value. Significant factors considered in the calculation of the cannabis cultivation license intangible assets were the risks inherent in the development process, including the likelihood of government regulation and market acceptance. In connection with the acquisition of Lemon Glow, the Company has assumed certain operating liabilities which are included in the respective purchase price allocations above. Goodwill recorded in connection with Lemon Glow was approximately $ 757,648

Concentration

Concentration	3 Months Ended
	Sep. 30, 2022
Risks and Uncertainties [Abstract]
Concentration	4. Concentration Customers For the three months ended September 30, 2022 and 2021, our Company earned net revenues of $ 709,782 1,168,781 Suppliers For the three months ended September 30, 2022 and 2021, we purchased products for sale by SWC, the Company’s wholly owned subsidiary from several contract manufacturers located in Asia and the U.S. A substantial portion of the Company’s inventory was purchased from two suppliers which accounted over 10% of the total purchases. The two suppliers accounted for 69.93 19.23 25.5 16.2 Segment reporting information A reconciliation of the Company’s segment operating income to the Consolidated Statements of Operations for the three months ended September 30, 2022 and 2021 is as follows: Schedule of Segment Operating Income 2022 2021 For the Period Ended September 30, 2022 September 30, 2021 Segment operating income Paper and paper-based products $ 709,782 $ 438,543 Cannabis products delivery - 730,237 Total operating income $ 709,782 $ 1,168,781

Noncontrolling Interest and Dec

Noncontrolling Interest and Deconsolidation of VIE	3 Months Ended
	Sep. 30, 2022
Noncontrolling Interest And Deconsolidation Of Vie
Noncontrolling Interest and Deconsolidation of VIE	5. Noncontrolling Interest and Deconsolidation of VIE Starting in the fiscal year ended June 30, 2020, the Company had a variable interest entity (Indigo), for accounting purposes. The Company owned approximately 29 Starting on October 1, 2020, the Company planned to open new locations via purchasing equity in other brand/franchises to cover delivery for the entire California. Therefore, the Company is not likely at this time to exercise its option to acquire the additional 30 505,449 40 59,370 32 The net asset value of the Company’s variable interest in Indigo was approximately $ 326,812 313,928 441,407 441,407 As part of pivoting our business strategy, the company negotiated with Indigo Dye Group Corp. (“Indigo”) to exchange our 32

Legal Proceedings

Legal Proceedings	3 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Legal Proceedings	6. Legal Proceedings From time to time and in the course of business, we may become involved in various legal proceedings seeking monetary damages and other relief. The amount of the ultimate liability, if any, from such claims cannot be determined. As of September 30, 2022, there were no legal claims pending or threatened against the Company that, in the opinion of our management, would be likely to have a material adverse effect on our financial position, results of operations or cash flows. However, as of the date of this filing, we were involved in the following legal proceedings. ● On December 11, 2013, the Company was served with a complaint from two convertible note holders and investors in the Company. On February 21, 2017, the Company signed a settlement agreement with the plaintiffs in the matter of Hannan vs. Sugarmade. Under the terms of the settlement agreement, the Company agreed to pay the plaintiffs $ 227,000 to settle all claims against the Company, which included the payoff of two notes outstanding. The parties had estimated the value of the notes at approximately $ 80,000 . Third parties had purchased the two notes during the year ended June 30, 2020. As of September 30, 2022 and June 30, 2022, there remains a balance, plus accrued interest due under the notes of $ 250,898 and $ 250,898 There can be no assurances the ultimate liability relative to these lawsuits will not exceed what is outlined above.

Cash

Cash	3 Months Ended
	Sep. 30, 2022
Cash and Cash Equivalents [Abstract]
Cash	7. Cash Cash and cash equivalents consist of amounts held as bank deposits and highly liquid debt instruments purchased with an original maturity of three months or less. From time to time, we may maintain bank balances in interest bearing accounts in excess of the $ 250,000 As of September 30, 2022 and June 30, 2022, the Company held cash in the amount of $ 81,216 161,014 51,832 50,112

Accounts Receivable

Accounts Receivable	3 Months Ended
	Sep. 30, 2022
Credit Loss [Abstract]
Accounts Receivable	8. Accounts Receivable Accounts receivable are carried at their estimated collectible amounts, net of any estimated allowances for doubtful accounts. We grant unsecured credit to our customer’s deemed credit worthy. Ongoing credit evaluations are performed and potential credit losses estimated by management are charged to operations on a regular basis. At the time, any particular account receivable is deemed uncollectible, the balance is charged to the allowance for doubtful accounts. The Company had accounts receivable, net of allowance, of $ 92,097 29,822 321,560

Trading Securities, at Market V

Trading Securities, at Market Value	3 Months Ended
	Sep. 30, 2022
Trading Securities At Market Value
Trading Securities, at Market Value	9. Trading Securities, at Market Value In October 2019, the Company entered into a share exchange agreement (the “Share Exchange Agreement”) with iPower Inc., formerly known as BZRTH Inc. (“iPower”), a Nevada corporation, pursuant to which, among other things, the Company agreed to buy 100 870,000 7,130,000 650,000 3,500,000 Due to certain disputes that arose between the parties with respect to certain terms and conditions contained in the Share Exchange Agreement, the parties entered into a Rescission and Mutual Release Agreement on January 15, 2020 (the “Rescission Agreement”). Pursuant to the terms of the Rescission Agreement, iPower and its stockholders returned the shares of Sugarmade common stock and preferred stock and issued to Sugarmade 204,496 1,451,922 During the year ended June 30, 2022, the Company sold all the 204,496 582,688 For the three months ended September 30, 2022 and 2021, the Company recorded unrealized (loss) gain on securities amounted $ 0 642,117 0 809,804

Inventory

Inventory	3 Months Ended
	Sep. 30, 2022
Inventory Disclosure [Abstract]
Inventory	10. Inventory Inventory consists of finished goods paper and paper-based products such as paper cups and food containers ready for sale and is stated at the lower of cost or market. We value our inventory using the weighted average costing method. Our Company’s policy is to include as a part of inventory any freight incurred to ship the product from our contract manufacturers to our warehouses. Outbound freights costs related to shipping costs to our customers are considered period costs and reflected in selling, general and administrative expenses. We regularly review inventory and consider forecasts of future demand, market conditions and product obsolescence. If the estimated realizable value of our inventory is less than cost, we make provisions in order to reduce its carrying value to its estimated market value. On a consolidated basis, as of September 30, 2022 and June 30, 2022, the balance for the inventory totaled $ 390,977 416,643 0

Other Current Assets

Other Current Assets	3 Months Ended
	Sep. 30, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Current Assets	11. Other Current Assets As of September 30, 2022 and June 30, 2022, other current assets consisted of the following: Schedule of Other Current Assets 2022 2022 As of September 30, 2022 June 30, 2022 Prepaid deposit $ 221,901 $ 144,488 Prepayments for inventory 47,708 47,708 Prepaid expenses 56,552 55,442 Others 6,938 8,873 Total $ 333,099 $ 256,511

Property, Plant and Equipment

Property, Plant and Equipment	3 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	12. Property, Plant and Equipment As of September 30, 2022 and June 30, 2022, property, plant and equipment consisted of the following: Schedule of Property Plant and Equipment September 30, 2022 June 30, 2022 Office and equipment $ 820,149 $ 820,149 Motor vehicles 387,804 387,804 Building 197,609 197,609 Land 2,554,766 2,554,766 Leasehold improvement 423,329 423,329 Total 4,383,658 4,383,658 Less: accumulated depreciation (757,530 ) (711,967 ) Plant and Equipment, net $ 3,626,128 $ 3,671,691 For the three months ended September 30, 2022 and 2021, depreciation expenses amounted to $ 45,563 42,138 The Company reviews the carrying value of property and equipment for impairment whenever events and circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. In cases where undiscounted expected future cash flows are less than the carrying value, an impairment loss is recognized equal to an amount by which the carrying value exceeds the fair value of assets. The factors considered by management in performing this assessment include current operating results, trends and prospects, the manner in which the property is used, and the effects of obsolescence, demand, competition and other economic factors. Based on this assessment, no

Intangible Asset

Intangible Asset	3 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Asset	13. Intangible Asset On April 1, 2017, the Company entered into a distribution and intellectual property assignment agreement with Wagner Bartosch, Inc. (“Wagner”) for use of their Divider’™ used in frozen desserts and other related uses. In lieu of cash payment under the agreement, the Company was obliged to issue common shares of the Company valued at $ 75,000 10 483 1,533 On May 17, 2021, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) by and between Merger Sub, Lemon Glow and Mr. Ryan Santiago as shareholder representative, pursuant to which, upon the terms and subject to the conditions set forth in the Merger Agreement, Merger Sub would merge with and into Lemon Glow, with Lemon Glow being the surviving corporation (the “Merger”). The Company valued the cannabis cultivation license from Lemon Glow at $ 10,637,000 9

Goodwill

Goodwill	3 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	14. Goodwill Goodwill arises from the acquisition method of accounting for business combinations and represents the excess of the purchase price over the fair value of the net assets and other identifiable intangible assets acquired. The fair values of net tangible assets and intangible assets acquired are based upon preliminary valuations and the Company’s estimates and assumptions are subject to change within the measurement period. There was $ 757,648 757,648

Cost Method Investments in Affi

Cost Method Investments in Affiliates	3 Months Ended
	Sep. 30, 2022
Investments in and Advances to Affiliates [Abstract]
Cost Method Investments in Affiliates	15. Cost Method Investments in Affiliates Investment to Indigo Dye Inc. – For the fiscal year ended June 30, 2020, the Company accounted for its investment in Indigo as a variable interest entity. The Company owned approximately 29 During the quarter ended December 31, 2020, the Company began plans to open new locations via purchasing equity in other brand/franchises to cover delivery for the entire California. Therefore, the Company is not likely at this time to exercise its option to acquire the additional 30 As of October 1, 2020, the Company ceased to have control over the day-to-day business of Indigo and it was deconsolidated and recorded as an investment in nonconsolidated affiliate at its $564,819 estimated fair value and changed to cost method of accounting 40 441,407 32 As part of pivoting our business strategy, the company negotiated with Indigo Dye Group Corp. (“Indigo”) to exchange our 32

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	3 Months Ended
	Sep. 30, 2022
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	16. Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities amounted to $ 2,696,083 2,664,538 Schedule of Accounts Payable and Accrued Liabilities September 30, 2022 June 30, 2022 Accounts payable $ 2,118,075 $ 2,079,607 Accrued liabilities 327,110 334,033 Legal liabilities (See below for detail explanation) 250,898 250,898 Total accounts payable and accrued liabilities: $ 2,696,083 $ 2,664,538 From time to time and in the course of business, we may become involved in various legal proceedings seeking monetary damages and other relief. The amount of the ultimate liability, if any, from such claims cannot be determined. As of June 30, 2022, there were no legal claims pending or threatened against the Company that, in the opinion of our management, would be likely to have a material adverse effect on our financial position, results of operations or cash flows. However, as of the date of this filing, we were involved in the following legal proceedings. ● On December 11, 2013, the Company was served with a complaint from two convertible note holders and investors in the Company. On February 21, 2017, the Company signed a settlement agreement with the plaintiffs in the matter of Hannan vs. Sugarmade. Under the terms of the settlement agreement, the Company agreed to pay the plaintiffs $ 227,000 80,000 250,898 and $ 250,898 There can be no assurances the ultimate liability relative to these lawsuits will not exceed what is outlined above. The company fully recognize this legal liability.

Customer Deposits

Customer Deposits	3 Months Ended
	Sep. 30, 2022
Customer Deposits
Customer Deposits	17. Customer Deposits Customer deposits amounted $ 913,084 951,664 Schedule of Customer Deposits June 30, 2022 Balance Customer Deposited Revenue Recognized September 30, 2022 Balance $ 951,664 $ 182,508 $ (221,088 ) $ 913,084

Other Payables

Other Payables	3 Months Ended
	Sep. 30, 2022
Other Payables
Other Payables	18. Other Payables Other payables amounted to $424,196 eight 85,000 11.24% 29.99% 2,417 1,952

Convertible Notes

Convertible Notes	3 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Convertible Notes	19. Convertible Notes As of September 30, 2022 and June 30, 2022, the balance owing on convertible notes, net of debt discount, with terms as described below was $ 1,802,706 1,561,364 Convertible note 1: On August 24, 2012, the Company issued a convertible promissory note with an accredited investor for $ 25,000 six months 10% 25% Convertible note 2: On September 18, 2012, the Company issued a convertible promissory note with an accredited investor for $ 25,000 six months 10% 25% Convertible note 3: On December 21, 2012, the Company issued a convertible promissory note with an accredited investor for $ 100,000 six months 10% 25% Convertible note 4: On November 16, 2018, the Company issued a convertible promissory note with an accredited investor for $ 40,000 one year 8% 0.07 Convertible note 5: On December 3, 2018, the Company issued a convertible promissory note with an accredited investor for $ 35,000 one year 8% 0.07 Convertible note 6: On October 31, 2019, the Company issued a convertible promissory note with an accredited investor for a total amount of $ 139,301 360 8% 0.008 60% 20 Convertible note 7: On November 1, 2019, the Company issued a convertible promissory note with an accredited investor for a total amount of $ 100,000 360 8% 0.008 60% 20 Convertible note 8: On October 8, 2020, the Company issued a convertible promissory note with an accredited investor for a total amount of $ 231,000 21,000 12% 0.01 0.01 65% 20 69,300 300,300 Convertible note 9: On October 13, 2020, the Company issued a convertible promissory note with an accredited investor for a total amount of $ 275,000 25,000 180 12% 0.01 0.01 65% 82,500 357,500 Convertible note 10: On June 14, 2021, the Company issued a convertible promissory note with an accredited investor for a total amount of $ 300,000 three years 1% 0.0036 85% 85,000 1,747 100,000,000 215,000 Convertible note 11: On November 10, 2021, the Company entered into an assignment and assumption agreement with the assignor and assignee for two assigned convertible notes in total face value of $ 277,903 239,300 38,603 360 10% 60% 20 236,460 1,047,000,000 41,443 Convertible note 12: On January 1, 2022, the Company issued a convertible promissory note with a service provider for a total amount of $ 450,000 three years 1% 0.001 85% Convertible note 13: On January 5, 2022, the Company issued a convertible promissory note with an accredited investor for a total amount of $ 485,000 82,190 one year 8% 0.001 Convertible note 14: On March 23, 2022, the Company entered a convertible promissory note with an accredited investor for a total amount of $ 198,000 18,000 360 8% 65% 20 Convertible note 15: On April 27, 2022, the Company entered a convertible promissory note with an accredited investor for a total amount of $ 144,200 19,200 one year 12% 75% 10 Convertible note 16: On June 8, 2022, the Company entered a convertible promissory note with an accredited investor for a total amount of $ 220,000 20,000 one year 8% 65% 20 Convertible note 17: On June 28, 2022, the Company entered a convertible promissory note with an accredited investor for a total amount of $ 110,000 10,000 one year 8% 65% 20 Convertible note 18: On August 1, 2022, the Company entered a settlement agreement with an accredited investor for a total amount of $ 120,000 . The note is due in one year and bears interest at a rate of 8% . The conversion price for the note is 65% of the lowest trading bid for the 20 consecutive trading days prior to the conversion date. As of September 30, 2022, the Company recorded $ 58,462 gain on debt extinguishment. Convertible note 19: On August 1, 2022, the Company entered a settlement agreement with a service provider for a total amount of $ 110,000 100,000 10,000 one year 8% 65% 20 53,590 In connection with the convertible debt, debt discount balance as of September 30, 2022 and June 30, 2022 were $ 1,125,278 1,185,079 As of the period ended September 30, 2022, debt discount of the convertible notes consisted of following: Schedule of Convertible Notes Debt Discount Debt Discount Start Date End Date As of 6/30/2022 Addition Amortization As of 9/30/2022 6/14/2021 6/14/2024 187,077 $ - $ (24,071 ) $ 163,006 1/1/2022 1/1/2025 376,095 - (37,774 ) 338,321 1/5/2022 1/5/2023 42,559 - (20,716 ) 21,842 3/23/2022 3/23/2023 144,296 - (49,907 ) 94,389 4/27/2022 4/27/2023 118,916 - (36,346 ) 82,569 6/8/2022 6/8/2023 206,740 - (55,452 ) 151,288 6/28/2022 6/28/2023 109,397 - (27,726 ) 81,671 1/1/2022 1/1/2025 - 120,000 (19,726 ) 100,274 1/5/2022 1/5/2023 - 110,000 (18,082 ) 91,918 Total: $ 1,185,079 $ 230,000 $ (289,801 ) $ 1,125,278

Derivative Liabilities

Derivative Liabilities	3 Months Ended
	Sep. 30, 2022
Derivative Liabilities
Derivative Liabilities	20. Derivative Liabilities The derivative liability is derived from the conversion features in note 19 and stock warrant in note 21. All were valued using the weighted-average Binomial option pricing model using the assumptions detailed below. As of September 30, 2022 and June 30, 2022, the derivative liability was $ 1,941,302 and $ 5,521,284 , respectively. The Company recorded $ 3,697,931 and $ 325,234 gain from changes in derivative liability during the period ended September 30, 2022 and 2021, respectively. The Binomial model with the following assumption inputs: Schedule of Binomial Model Assumptions Inputs June 30, 2022 Annual Dividend Yield — Expected Life (Years) 0.50 3.00 Risk-Free Interest Rate 0.01 2.92 % Expected Volatility 133 262 % September 30, 2022 Annual Dividend Yield — Expected Life (Years) 0.50 3.00 Risk-Free Interest Rate 2.79 4.22 % Expected Volatility 183 248 % Fair value of the derivative is summarized as below: Schedule of Fair Value of Derivative Beginning Balance, June 30, 2022 $ 5,521,284 Additions 117,949 Mark to Market (3,697,931 ) Reclassification to APIC Due to Conversions - Ending Balance, September 30, 2022 $ 1,941,302

Stock Warrants

Stock Warrants	3 Months Ended
	Sep. 30, 2022
Stock Warrants
Stock Warrants	21. Stock Warrants On September 7, 2018, the Company entered into a settlement agreement with several investors to settle all disputes by issuing additional unrestricted shares. In connection with the note each individual investor will also receive warrants equal to the number of the shares the investors own as of the effective date of the settlement agreement. The warrants have a life of five years 56,730 58 1,100 On February 4, 2020, the Company entered into a warrant agreement with an accredited investor for up to 10,000,000 0.008 five years 80,000 1,000 2,000 As of September 30, 2022 and June 30, 2022, the total fair value of the warrant liability was $ 1,058 3,100 The Binomial model with the following assumption inputs: Schedule of Assumptions Inputs for Warrants Warrants liability: June 30, 2022 Annual dividend yield — Expected life (years) 1.0 3.0 Risk-free interest rate 0.28 2.99 % Expected volatility 149 174 % Warrants liability: September 30, 2022 Annual dividend yield — Expected life (years) 1.0 3.0 Risk-free interest rate 4.05 4.22 % Expected volatility 186 206 % Schedule of Warrants Outstanding Number of Shares Weighted Average Exercise Price Weighted Average Remaining contractual life Outstanding at June 30, 2021 10,578,880 $ 0.026 4 Expired - Granted - Outstanding at June 30, 2022 10,578,880 $ 0.027 3 Expired - Granted - Outstanding at September 30, 2022 10,578,880 $ 0.027 3

Note Payable

Note Payable	3 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Note Payable	22. Note Payable Note payable due to bank During October 2011, we entered into a revolving demand note (line of credit) arrangement with HSBC Bank USA, with a revolving borrowing limit of $ 150,000 0.25 3.25 In the event the deposit account is not established or minimum balance maintained, HSBC can charge a higher rate of interest of up to 4.0% above prime rate 25,982 25,982 Notes payable due to non-related parties On June 15, 2018, the Company entered into a promissory note with one of the accredited investors. The original principal amount was $ 20,000 8 20,000 20,000 On October 6, 2020, the Company entered into a promissory note with Darryl Kuecker, and Shirley Ann Hunt (the “Trustee”) for borrowing $ 1,390,000 6 30 36 64 monthly basis 8,333.75 3,000.15 5,333.60 1,361,406 1,364,436 3,031 122,110 On May 12, 2021, the Company issued a promissory note to the Lemon Glow shareholders. The original principal amount was $ 3,976,000 5 36 3,466,000 219,458 175,707

Loans payable

Loans payable	3 Months Ended
	Sep. 30, 2022
Loans Payable
Loans payable	23. Loans payable On October 1, 2017, the Company issued a straight promissory note to Greater Asia Technology Limited (Greater Asia) for borrowing $ 100,000 June 30, 2018 33.33 36,695 36,695 During the year ended June 30, 2019, the Company entered into a series of short-term loan agreements with Greater Asia Technology Limited (Greater Asia) for borrowing $ 375,000 40 50 100,000 100,000 On June 6, 2019, SWC entered into an equipment loan agreement with a bank with maturity on June 21, 2024 648 9,912 11,842 On July 28, 2020, we entered into a loan borrowed $ 159,900 3.75 731 500,000 731 2,527 On January 25, 2021, we entered into a loan borrowed $ 96,595 1.00 The Company accounting for the PPP loan under Topic 470: (a). Initially record the cash inflow from the PPP loan as a financial liability and would accrue interest in accordance with the interest method under ASC Subtopic 835-30; (b). Not impute additional interest at a market rate; (c). Continue to record the proceeds from the loan as a liability until either (1) the loan is partly or wholly forgiven and the debtor has been legally released or (2) the debtor pays off the loan; (d). Would reduce the liability by the amount forgiven and record a gain on extinguishment once the loan is partly or wholly forgiven and legal release is received. As of September 30, 2022 and June 30, 2022, the total outstanding PPP loan balance was $ 606,495 606,495 On February 15, 2021, the Company entered into a loan with Manuel Rivera for borrowing $ 100,000 3,500 7 The Company shall pay the investor a fee of $70,000 within 45 days of its first harvest 100,000 100,000 66,500 56,000 On March 24, 2021, the Company entered into auto loan agreement with John Deere Financial for an auto loan of $ 69,457 60 2.85 45,885 53,250 On August 4, 2021, the Company entered into a loan with Coastline Lending Group of $ 490,000 3,471 36 8.5 490,000 490,000 On October 1, 2021, the Company entered into five auto loan agreements with Ally Auto to purchase five Ram Cargo Vans in total finance amount of $ 124,332 60 6.44 418 103,610 108,791 On October 5, 2021, the Company entered into an auto loan agreement with Hitachi Capital America Corp. to purchase one Ram Cargo Van in total finance amount of $ 32,464 60 8.99 587 27,054 28,406 On October 5, 2021, the Company entered into two auto loan agreements with Hitachi Capital America Corp. to purchase two Ram Cargo Vans in total finance amount of $ 64,730 60 8.99 674 53,942 56,639 On March 1, 2022, the Company entered into a short term loan with WNDR Group Inc. for borrowing $ 100,000 . The note bears an monthly interest rate of 2 % with maturity date on December 31, 2022 . On August 1, 2022, the Company entered into a settlement agreement to extinguish the $ 100,000 loan payable with $ 20,000 120,000 convertible note. The Company recorded $ 58,462 gain on debt extinguishment on August 1, 2022. As of September 30, 2022 and June 30, 2022, the Company has an outstanding loan balance of $ 0 and $ 100,000 , respectively. As of September 30, 2022 and June 30, 2022, the Company had an outstanding loan balance of $ 1,621,803 797,840 823,963 1,761,214 935,975 825,239

Loans Payable _ Related Parties

Loans Payable – Related Parties	3 Months Ended
	Sep. 30, 2022
Loans Payable Related Parties
Loans Payable – Related Parties	24. Loans Payable – Related Parties On September 1, 2017, the Company had related party transaction with LMK Capital LLC, a related party company owned by Jimmy Chan, the Company’s CEO. The amount of the loan payable/receivable bears no interest and is due on demand. As of September 30, 2022 and June 30, 2022, the balance of the loan payable to LMK were $ 227,695 278,006 0 0 On May 25, 2021, Lemon Glow received a loan from an officer. The amount of the loan bears no interest and due on demand. As of September 30, 2022 and June 30, 2022, the balance of the loans were $ 2,289 2,289 As of September 30, 2022 and June 30, 2022, the Company had an outstanding balance of $ 229,984 163,831

Shares to Be Issued

Shares to Be Issued	3 Months Ended
	Sep. 30, 2022
Shares To Be Issued
Shares to Be Issued	25. Shares to Be Issued On April 19, 2018, the Company entered into a consulting agreement with TAAD, LLP. (“the Consultant”) to provide certain financial reporting preparation services. The Company will grant the Consultant 5,000,000 30,000,000 25,000,000 56,000 54,500 Starting July 1, 2021, Mr. Jimmy Chan, the Company’s CEO, receives an annual salary of $ 250,000 50,000,000 10 112,500,000 100,000,000 231,077 228,577 As of September 30, 2022 and June 30, 2022, the Company had total potential shares to be issued to the consulting agreement of $ 287,077 283,077

Stockholders_ (Deficit) Equity

Stockholders’ (Deficit) Equity	3 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Stockholders’ (Deficit) Equity	26. Stockholders’ (Deficit) Equity The Company is authorized to issue 10,000,000,000 0.001 10,000,000 0.001 10,010,000,000 10,000,000,000 0.001 10,000,000 0.001 10,000,000,000 20,000,000,000 Share issuances during the three months ended September 30, 2022 During the three months ended September 30, 2022, the Company issued 154,755,162 19,360 During the three months ended September 30, 2022, the Company fully collected the total subscription receivable of $ 10,042 As of September 30, 2022 and June 30, 2022, the Company had 11,980,144,738 11,825,389,576 As of September 30, 2022 and June 30, 2022, the Company had 2,541,500 2,541,500 As of September 30, 2022 and June 30, 2022, the Company had 1

Leases

Leases	3 Months Ended
	Sep. 30, 2022
Leases
Leases	27. Leases On February 23, 2018, the Company entered into lease agreement for a new office space as part of the plan to expand operation, the lease commenced on March 1, 2018. The term of the lease is for five ( 5 st 11,770 3 737,367 The Company’s warehouse along with ancillary office space is located at 20529 East Walnut Drive North, Diamond Bar, California, where we lease approximately 11,627 5 13,022 On February 1, 2021, the Company entered into lease agreement with Magnolia Extracts, LLC dba Nug Ave-Lynwood, a California limited liability company for a certain regulatory permit issued by the City of Lynwood authorizing commercial retailer non-storefront operations at 11118 Wright Road, Lynwood, CA 90262. The lease was set to commence on February 1, 2021. The lease payment shall equal $10,000 per month and the lease term is on month-by-month basis. Parties have agreed that the first month’s rent payment shall equal $7,000 and the Company owed the landlord a refundable security deposit of $20,000 within 10 days of the commencement date On June 3, 2021, the Company entered into lease agreement with William Chung, a related party of the Company for a 2021 Ford Transit Connect Van. The lease payment shall be $ 926 On June 3, 2021, the Company entered into lease agreement with William Chung, a related party of the Company for two 2021 Hyundai Accent. The lease payment shall be $ 612 On June 3, 2021, the Company entered into lease agreement with William Chung, a related party of the Company for a 2021 Hyundai Accent. The lease payment shall be $ 616 Schedule of Supplemental Disclosures Related to Operating Lease As of September 30, 2022 Lease Cost Operating lease cost (included in general and administration in the Company’s unaudited condensed statement of operations) $ 77,231 Other Information Cash paid for amounts included in the measurement of lease liabilities for the period ended September 30, 2022 $ 64,697 Remaining lease term – operating leases (in years) 1.50 Average discount rate – operating leases 10 % The supplemental balance sheet information related to leases for the periods are as follows: Operating leases Short-term right-of-use assets $ 188,145 Long-term right-of-use assets $ 233,412 Total operating lease assets $ 421,557 Short-term operating lease liabilities $ 200,258 Long-term operating lease liabilities $ 255,236 Total operating lease liabilities $ 455,494 Maturities of the Company’s lease liabilities are as follows: Schedule of Maturities of Lease Liabilities Year Ended September 30, 2022 Operating 2023 $ 234,925 2024 173,745 2025 103,476 Total lease payments 512,146 Less: Imputed interest/present value discount (56,653 ) Present value of lease liabilities $ 455,494

Contingent Liabilities and Comm

Contingent Liabilities and Commitment	3 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Contingent Liabilities and Commitment	28. Contingent Liabilities and Commitment On April 28, 2022, Lemon Glow Company, Inc. (“Lemon Glow”), a wholly owned subsidiary of Sugarmade, Inc. (the “Company”) and Cannabis Global, Inc. (“Cannabis Global”) entered into a Cultivation and Supply Agreement (the “Agreement”). Cannabis Global owns a majority stake of Natural Plant Extract of California, Inc. which operates a licensed cannabis manufacturing and distribution operation in Lynwood, California. The Agreement provides that during the Spring 2022 cannabis cultivation season, Lemon Glow will outsource the cultivation of cannabis to licensed growers in Lake County, California; oversee and co-manage the cultivation; and sell cannabis to Cannabis Global conforming to its specifications. Lemon Glow will cultivate only the cannabis chemovars (commonly called “strains”) approved by Cannabis Global. The cultivation will be conducted in accordance with regulations adopted by California’s Department of Cannabis Control; Lake County, California; and other state and local governmental entities that may have legal jurisdiction over the cultivation. Under the terms of the Agreement, Lemon Glow will present a cultivation, harvest, and processing plan to Cannabis Global by May 15, 2022 (the “Plan”). Lemon Glow will begin executing the Plan as soon as practicable thereafter with the harvest expected to occur mid-October 2022 (the “Harvest”). The Harvest will be stored as “Fresh Frozen” cannabis. Fresh Frozen cannabis is immediately flash frozen upon harvest, instead of the traditional process of drying and curing cannabis. Under the terms of the Agreement, Cannabis Global is obligated to purchase the Harvest, up to 25,000 pounds (the “Target Yield”). Cannabis Global has an option to increase the Target Yield for subsequent growing seasons by 25% within 45 days of the current Harvest. Cannabis Global is required to pay Lemon Glow $28.00 per pound for the Fresh Frozen cannabis, up to the Target Yield. If the Target Yield is achieved, the aggregate purchase price would be $700,000 (the “Purchase Price”). The Purchase Price shall be paid as a series of cash payments and a convertible promissory note, as more fully described below. The cash portion of the Purchase Price will be paid in cash as five $ 40,000 monthly installments 100,000 The other portion of the Purchase Price is a $ 400,000 April 28, 2023 8 At any time after 90 days of issuance, the Convertible Note is convertible by Lemon Glow into Cannabis Global common stock at 75% of the 10-day average closing price prior to conversion (the “Discount Price”). Interest paid on the Convertible Note is also convertible by Lemon Glow into Cannabis Global common stock at the Discount Price. Lemon Glow may not convert any amount due under the Convertible Note if, after giving effect to such conversion, Lemon Glow would beneficially own in excess of 4.99% of Cannabis Global’s outstanding common stock; provided, however, that Lemon Glow may waive this limitation on 61 days advanced notice. Events of default include, but are not limited to, failure to pay principal or interest; failure of Cannabis Global common stock to remain listed for trading on OTC Markets or a principal U.S. national securities exchange for a period of five trading days; notice to Lemon Glow that Cannabis Global cannot or will refuse to convert principal or interest into common stock; failure by Cannabis Global to convert principal or interest into common stock not remedied for three days; any default on other indebtedness in excess of $ 100,000 Upon an event of default, Lemon Glow may declare the entire unpaid principal and interest due to be payable immediately; convert the unpaid principal and interest due at the Conversion Price; or exercise such other rights as Lemon Glow may have under the Convertible Note, the Agreement, other transaction documents or applicable law. Lemon Glow may transfer, sell, pledge, hypothecate or otherwise grant a security interest in the Convertible Note, subject to certain specified restrictions. The choice of law provision provides for Nevada law to govern the Convertible Note. Ownership of harvested cannabis will transfer to Cannabis Global upon receipt of the cannabis or upon Lemon Glow notifying Cannabis Global that it has packaged the Target Yield (the “Completion Notice”). Upon receipt of the Completion Notice, Cannabis Global has 30 days to pick up the Target Yield. If Cannabis Global has not taken possession of the cannabis within 30 days, Cannabis Global will become responsible for the ongoing cost of storage, including utilities and labor. Cannabis Global is obligated to use its best efforts to take possession of the entire Harvest within 180 days. After the 180-day period, any remaining amounts of the Harvest not picked up by Cannabis Global are considered abandoned by Cannabis Global and will become Lemon Glow’s property. Under the terms of the Agreement, Lemon Glow warrants it shall have good title, right and authority to sell all of the cannabis, free and clear of all liens, encumbrances and restrictions of any kind. The parties agree to maintain in confidence all matters and activities relating to or undertaken pursuant to the Agreement. The Agreement contains a cross-indemnification and hold harmless provision, which includes attorney fees. The Agreement is non-assignable without mutual consent. Upon the expiration of a 15-day notice period commencing upon receipt of a notice of default which remains uncured, the non-defaulting party may immediately terminate the Agreement, seek equitable relief and damages, or cure such default at the defaulting party’s expense. The Agreement also includes an appendix forecasting future cannabis harvests. The forecasts are not legally binding upon the parties, but the parties have agreed in principle to use them when entering into renewals or new similar agreements for subsequent growing seasons. The choice of law provision provides for California law to govern the Agreement. Contingent Liabilities The company fully recognize the legal liability as account payable and accrued liabilities. Please referred to Note 16. Accounts Payable and Accrued Liabilities.

Subsequent Events

Subsequent Events	3 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
Subsequent Events	29. Subsequent Events Entry into Promissory Note and Warrants On November 14, 2022, the Company entered into a loan with Mast Hill Fund L.P. for borrowing $ 532,000 November 14, 2023 16 0.0001 1,773,333,333 0.0003 On November 14, 2022, the Company granted 95,600,000 0.0003 On November 15, 2022, the Company paid off the promissory note of 1800 Diagonal Lending LLC date April 27, 2022 in total cash of $ 80,765

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The accompanying financial statements of the Company have been prepared using the accrual basis of accounting and in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the rules of the Securities and Exchange Commission (“SEC”). In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the periods presented herein have been reflected. The condensed consolidated financial statements of the Company as of and for three months ended September 30, 2022 and 2021 are unaudited. In the opinion of management, all adjustments (including normal recurring adjustments) have been made that are necessary to present fairly the financial position of the Company as of September 30, 2022, the results of its operations for the three months ended September 30, 2022 and 2021, and its cash flows for the three months ended September 30, 2022 and 2021. Operating results for the interim periods presented are not necessarily indicative of the results to be expected for a full fiscal year. The condensed consolidated balance sheet at June 30, 2022 has been derived from the Company’s audited financial statements included in the Form 10-K for the year ended June 30, 2022. The statements and related notes have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been omitted pursuant to such rules and regulations. These financial statements should be read in conjunction with the financial statements and other information included in the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2022, as filed with the SEC.
Principles of consolidation	Principles of consolidation The consolidated financial statements include the accounts of our Company, and its wholly-owned subsidiaries: SWC, Lemon Glow, Sugarrush, Sugarrush 5058, and its majority owned subsidiary, NUG Avenue. All significant intercompany transactions and balances have been eliminated in consolidation.
Going concern	Going concern The Company’s continuation as a going concern is dependent on its ability to generate sufficient cash flows from operations to meet its obligations, in which it has not been successful, and/or obtaining additional financing from its shareholders or other sources, as may be required. Our unaudited condensed consolidated financial statements have been prepared assuming that we will continue as a going concern. Such assumption contemplates the realization of assets and satisfaction of liabilities in the normal course of business. These unaudited condensed consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern. Management endeavors to increase revenue-generating operations. While the Company’s priority is on generating cash from operations, management also seeks to raise additional working capital through various financing sources, including the sale of the Company’s equity and/or debt securities, which may not be available on commercially reasonable terms to our Company, or which may not be available at all. If such financing is not available on satisfactory terms, we may be unable to continue our business as desired and our operating results will be adversely affected. In addition, any financing arrangement may have potentially adverse effects on us and/or our stockholders. Debt financing (if available and undertaken) will increase expenses, must be repaid regardless of operating results and may involve restrictions limiting our operating flexibility. If we issue equity securities to raise additional funds, the percentage ownership of our existing stockholders will be reduced, and the new equity securities may have rights, preferences or privileges senior to those of the current holders of our common stock.
Business combinations	Business combinations The Company applies the provisions of Financial Accounting Standards Board’s (the “FASB”) Accounting Standards Codification (“ASC”) 805, Business Combinations, in accounting for its acquisitions. It requires the Company to recognize separately from goodwill the assets acquired and the liabilities assumed, at the acquisition date fair values. Goodwill as of the acquisition date is measured as the excess of consideration transferred over the acquisition date fair values of the net assets acquired and the liabilities assumed. The Company used third party valuation company to determine the assets acquired and liabilities assumed with the corresponding offset to goodwill.
Use of estimates	Use of estimates The preparation of financial statements in conformity with GAAP requires our management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ significantly from those estimates.
Revenue recognition	Revenue recognition We recognize revenue in accordance with ASC No. 606, Revenue Recognition. Sugarmade applied a five-step approach in determining the amount and timing of revenue to be recognized: (1) identifying the contract with a customer, (2) identifying the performance obligations in the contract, (3) determining the transaction price, (4) allocating the transaction price to the performance obligations in the contract and (5) recognizing revenue when the performance obligation is satisfied. Substantially all of the Company’s revenue is recognized at the point in time that control of the products is transferred to the customer. The Company receives customer deposits in advance of delivery of product to customers; these are contract liabilities that are recognized to revenue when the Company fulfilled the performance obligations. The Company receives payments from customer in either in advance, upon delivery, or after delivery in accordance with open account credit terms set forth by management. The Company’s contracts with customers do not provide for returns, refunds, and product warranties.
Leases	Leases In February 2016, the FASB established Topic 842, Leases, by issuing Accounting Standards Update (“ASU”) No. 2016-02, which requires lessees to recognize the rights and obligations created by leases on the balance sheet and disclose key information about leasing arrangements. Topic 842 was subsequently amended by ASU No. 2018-11, Targeted Improvements, ASU No. 2018-10, Codification Improvements to Topic 842, and ASU No. 2018-01, Land Easement Practical Expedient for Transition to Topic 842. The new standard establishes a right-of-use model (ROU) that requires a lessee to recognize a ROU asset and lease liability on the balance sheet for all leases with a term longer than 12 months. Leases will be classified as finance or operating, with classification affecting the pattern and classification of expense recognition in the statement of operations. The new standard became effective April 1, 2019. A modified retrospective transition approach is required, applying the new standard to all leases existing at the date of initial application. An entity may choose to use either (1) its effective date or (2) the beginning of the earliest comparative period presented in the financial statements as its date of initial application. If an entity chooses the second option, the transition requirements for existing leases also apply to leases entered into between the date of initial application and the effective date. The entity must also recast its comparative period financial statements and provide the disclosures required by the new standard for the comparative periods. The Company adopted the new standard on July 1, 2019 using the modified retrospective transition approach as of the effective date of the initial application. The new standard provides a number of optional practical expedients in transition. The Company elected the “package of practical expedients”, which permits entities not to reassess under the new lease standard prior conclusions about lease identification, lease classification and initial direct costs. The Company does not expect to elect the use-of-hindsight or the practical expedient pertaining to land easements. The most significant effects of the adoption of the new standard relate to the recognition of new ROU assets and lease liabilities on our balance sheet for office operating leases and providing significant new disclosures about our leasing activities. The new standard also provides practical expedients for an entity’s ongoing accounting. The Company has also elected the short-term leases recognition exemption for all leases that qualify. This means that the Company will not recognize ROU assets or lease liabilities, and this includes not recognizing ROU assets and lease liabilities, for existing short-term leases of those assets in transition. The Company also currently expects to elect the practical expedient to not separate lease and non-lease components for its leases. All existing leases are reported under this rule. Under ASC 840, leases were classified as either capital or operating, and the classification significantly impacted the effect the contract had on the company’s financial statements. Capital lease classification resulted in a liability that was recorded on a company’s balance sheet, whereas operating leases did not impact the balance sheet.
Property and equipment	Property and equipment Property and equipment is stated at the historical cost, less accumulated depreciation. Depreciation on property and equipment is provided using the straight-line method over the estimated useful lives of the assets for both financial and income tax reporting purposes as follows: Schedule of Estimated Useful Lives of Property and Equipment Machinery and equipment 3 5 Furniture and equipment 1 15 Vehicles 2 5 Leasehold improvements 5 30 Building 31.5 Production molding 5 Expenditures for renewals and betterments are capitalized while repairs and maintenance costs are normally charged to the statement of operations in the year in which they are incurred. In situations where it can be clearly demonstrated that the expenditure has resulted in an increase in the future economic benefits expected to be obtained from the use of the asset, the expenditure is capitalized as an additional cost of the asset. Upon sale or disposal of an asset, the historical cost and related accumulated depreciation or amortization of such asset were removed from their respective accounts and any gain or loss is recorded in the statements of income. The Company reviews the carrying value of property, plant, and equipment for impairment whenever events and circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. In cases where undiscounted expected future cash flows are less than the carrying value, an impairment loss is recognized equal to an amount by which the carrying value exceeds the fair value of assets. The factors considered by management in performing this assessment include current operating results, trends and prospects, the manner in which the property is used, and the effects of obsolescence, demand, competition and other economic factors. Based on this assessment, no
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Long-lived assets, which include property, plant and equipment and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of long-lived assets to be held and used is measured by comparing the carrying amount of an asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the assets. Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. Based on its review, there was $ 0
Income taxes	Income taxes The Company accounts for income taxes using the asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Company’s financial statements or tax returns. In estimating future tax consequences, the Company generally considers all expected future events other than enactments of changes in the tax law. For deferred tax assets, management evaluates the probability of realizing the future benefits of such assets. The Company establishes valuation allowances for its deferred tax assets when evidence suggests it is unlikely that the assets will be fully realized. The Company recognizes the tax effects of an uncertain tax position only if it is more likely than not to be sustained based solely on its technical merits as of the reporting date and then only in an amount more likely than not to be sustained upon review by the tax authorities. Income tax positions that previously failed to meet the more likely than not threshold are recognized in the first subsequent financial reporting period in which that threshold is met. Previously recognized tax positions that no longer meet the more likely than not threshold are derecognized in the first subsequent financial reporting period in which that threshold is no longer met. The Company classifies potential accrued interest and penalties related to unrecognized tax benefits within the accompanying consolidated statements of operations and comprehensive income (loss) as income tax expense.
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill is the excess of the purchase price over the fair value of identifiable net assets acquired in business combinations accounted for under the acquisition method. Intangible assets represent purchased intangible assets including developed technology and in-process research and development, technologies acquired or licensed from other companies, customer relationships, non-compete covenants, backlog, and trademarks and tradenames. Purchased finite-lived intangible assets are capitalized and amortized over their estimated useful lives. Technologies acquired or licensed from other companies, customer relationships, non-compete covenants, backlog, and trademarks and tradenames are capitalized and amortized over the lesser of the terms of the agreement or estimated useful life. We capitalized the cannabis cultivation license acquired as part of a business combination.
Stock-based compensation	Stock-based compensation Stock-based compensation cost to employees is measured at the date of grant, based on the calculated fair value of the stock-based award, and will be recognized as expense over the employee’s requisite service period (generally the vesting period of the award). We estimate the fair value of employee stock options granted using the Binomial Option Pricing Model. Key assumptions used to estimate the fair value of stock options will include the exercise price of the award, the fair value of our common stock on the date of grant, the expected option term, the risk-free interest rate at the date of grant, the expected volatility and the expected annual dividend yield on our common stock. We use our company’s own data among other information to estimate the expected price volatility and the expected forfeiture rate. Stock-based compensation awards issued to non-employees for services rendered are recorded at either the fair value of the services rendered or the fair value of the stock-based payment, whichever is more readily determinable.
Loss per share	Loss per share We calculate basic loss per share by dividing our net loss by the weighted average number of common shares outstanding for the period, without considering common stock equivalents. Diluted loss per share is computed by dividing net loss by the weighted average number of common shares outstanding for the period and the weighted average number of dilutive common stock equivalents, such as options and warrants. Options and warrants are only included in the calculation of diluted earning per share when their effect is dilutive.
Fair value of financial instruments	Fair value of financial instruments ASC Topic 820 defines fair value, establishes a framework for measuring fair value, establishes a three-level valuation hierarchy for disclosure of fair value measurement and enhances disclosure requirements for fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. The three levels are defined as follows: Level 1 - observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 - include other inputs that are directly or indirectly observable in the marketplace. Level 3 - unobservable inputs which are supported by little or no market activity. The Company used Level 3 inputs for its valuation methodology for the derivative liabilities in determining the fair value using the Binomial option-pricing model for the period ended September 30, 2022 and year ended June 30, 2022.
Derivative instruments	Derivative instruments The fair value of derivative instruments is recorded and shown separately under current liabilities. Changes in the fair value of derivatives liability are recorded in the consolidated statement of operations under non-operating income (expense). Our Company evaluates all of its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the consolidated statements of operations. For stock-based derivative financial instruments, the Company uses a weighted average Binomial option-pricing model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date.
Segment Reporting	Segment Reporting FASB ASC Topic 280, “Segment Reporting”, requires use of the “management approach” model for segment reporting. The management approach model is based on the way a company’s management organizes segments within the Company for making operating decisions and assessing performance. Reportable segments are based on products and services, geography, legal structure, management structure, or any other manner in which management disaggregates a company. The Company’s financial statements reflect that substantially all of its operations are conducted in two industry segments – (1) paper and paper-based products such as paper cups, cup lids, food containers, etc., which accounts for approximately 100 0 A reconciliation of the Company’s segment operating income and cost of goods sold to the consolidated statements of operations for the three months ended September 30, 2022 and 2021 is as follows: Schedule of Segment Operating Income June 30, 2022 June 30, 2021 For the Period Ended September 30, 2022 September 30, 2021 Segment operating income Paper and paper-based products $ 709,782 $ 438,543 Cannabis products delivery - 730,237 Total operating income $ 709,782 $ 1,168,781 June 30, 2022 June 30, 2021 For the Period Ended September 30, 2022 September 30, 2021 Segment cost of goods sold Paper and paper-based products $ 462,909 $ 386,939 Cannabis products delivery - - Total cost of goods sold $ 462,909 $ 386,939
New accounting pronouncements	New accounting pronouncements In December 2019, the FASB issued ASU 2019-12, “Simplifying the Accounting for Income Taxes”. The pronouncement simplifies the accounting for income taxes by removing certain exceptions to the general principles in ASC Topic 740, “Income Taxes”. The pronouncement also improves consistent application of and simplifies GAAP for other areas of Topic 740 by clarifying and amending existing guidance. ASU 2019-12 was effective for us beginning in the first quarter of fiscal 2021, with early adoption permitted. The adoption had no material impact on the consolidated financial statements in the period ended September 30, 2022 and year ended June 30, 2022. In January 2020, the FASB issued ASU No. 2020-01, Investments - Equity Securities (Topic 321), Investments - Equity Method and Joint Ventures (Topic 323), and Derivative and Hedging (Topic 815), which clarifies the interaction of rules for equity securities, the equity method of accounting, and forward contracts and purchase options on certain types of securities. The guidance clarifies how to account for the transition into and out of the equity method of accounting when considering observable transactions under the measurement alternative. The ASU is effective for annual reporting periods beginning after December 15, 2020, including interim reporting periods within those annual periods, with early adoption permitted. The Company adopted this ASU on the consolidated financial statements in the year ended June 30, 2021. The adoption had no material impact on the consolidated financial statements in the period ended September 30, 2022 and year ended June 30, 2022. In August 2020, the FASB issued ASU 2020-06, “ Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815 – 40) ASU 2020-06 On March 2021, the FASB issued ASU 2021-03, “ Intangibles—Goodwill and Other (Topic 350): Accounting Alternative for Evaluating Triggering Events ASU 2021-03 On April 2021, the FASB issued ASU 2021-04, “ Earnings Per Share (Topic 260), Debt— Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging— Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options” ASU 2021-04 On July 2021, the FASB issued ASU 2021-05, “ Leases (Topic 842): Lessors—Certain Leases with Variable Lease Payments On July 2021, the FASB issued ASU 2021-07, “ Stock Compensation (Topic 718): Stock Compensation ASU 2021-07 to On August 2021, the FASB issued ASU 2021-08, “ Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers ” ASU 2021-08

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Schedule of Estimated Useful Lives of Property and Equipment	Schedule of Estimated Useful Lives of Property and Equipment Machinery and equipment 3 5 Furniture and equipment 1 15 Vehicles 2 5 Leasehold improvements 5 30 Building 31.5 Production molding 5
Schedule of Segment Operating Income	A reconciliation of the Company’s segment operating income and cost of goods sold to the consolidated statements of operations for the three months ended September 30, 2022 and 2021 is as follows: Schedule of Segment Operating Income June 30, 2022 June 30, 2021 For the Period Ended September 30, 2022 September 30, 2021 Segment operating income Paper and paper-based products $ 709,782 $ 438,543 Cannabis products delivery - 730,237 Total operating income $ 709,782 $ 1,168,781 June 30, 2022 June 30, 2021 For the Period Ended September 30, 2022 September 30, 2021 Segment cost of goods sold Paper and paper-based products $ 462,909 $ 386,939 Cannabis products delivery - - Total cost of goods sold $ 462,909 $ 386,939

Business Combination (Tables)

Business Combination (Tables)	3 Months Ended
	Sep. 30, 2022
Business Combination and Asset Acquisition [Abstract]
Schedule of Fair Value of Purchase Price Consideration	The following table summarizes the fair value of purchase price consideration to acquire Lemon Glow (In US $000’s): Schedule of Fair Value of Purchase Price Consideration Purchase Consideration Summary In US $000’s Fair Value Cash Consideration (1) $ 4,256 Equity Consideration (2) $ 7,450 Interest-Bearing Debt Assumed $ 2,043 Total Purchase Consideration $ 13,749 Notes: (1) The cash consideration consists of $ 280,000 3,976,000 5 (2) The equity consideration consists of 660,571,429 2,000,000
Schedule of Fair Value of Assets Acquired and Liabilities Assumed	Schedule of Fair Value of Assets Acquired and Liabilities Assumed Allocation Summary In US $000’s Fair Value Assets Acquired $ 6 Property, Plant & Equipment (3) $ 2,348 Total Tangible Asset Allocation $ 2,354 Cannabis Cultivation License $ 10,637 Total Identifiable Intangible Assets $ 10,637 Assembled Workforce $ 275 Goodwill (Excluding Assembled Workforce) $ 483 Total Economic Goodwill $ 758 Purchase Consideration to be Allocated $ 13,749 Notes: (3) The value of the land is excluded in the calculation of depreciation.

Concentration (Tables)

Concentration (Tables)	3 Months Ended
	Sep. 30, 2022
Risks and Uncertainties [Abstract]
Schedule of Segment Operating Income	A reconciliation of the Company’s segment operating income to the Consolidated Statements of Operations for the three months ended September 30, 2022 and 2021 is as follows: Schedule of Segment Operating Income 2022 2021 For the Period Ended September 30, 2022 September 30, 2021 Segment operating income Paper and paper-based products $ 709,782 $ 438,543 Cannabis products delivery - 730,237 Total operating income $ 709,782 $ 1,168,781

Other Current Assets (Tables)

Other Current Assets (Tables)	3 Months Ended
	Sep. 30, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Other Current Assets	As of September 30, 2022 and June 30, 2022, other current assets consisted of the following: Schedule of Other Current Assets 2022 2022 As of September 30, 2022 June 30, 2022 Prepaid deposit $ 221,901 $ 144,488 Prepayments for inventory 47,708 47,708 Prepaid expenses 56,552 55,442 Others 6,938 8,873 Total $ 333,099 $ 256,511

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	3 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property Plant and Equipment	As of September 30, 2022 and June 30, 2022, property, plant and equipment consisted of the following: Schedule of Property Plant and Equipment September 30, 2022 June 30, 2022 Office and equipment $ 820,149 $ 820,149 Motor vehicles 387,804 387,804 Building 197,609 197,609 Land 2,554,766 2,554,766 Leasehold improvement 423,329 423,329 Total 4,383,658 4,383,658 Less: accumulated depreciation (757,530 ) (711,967 ) Plant and Equipment, net $ 3,626,128 $ 3,671,691

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	3 Months Ended
	Sep. 30, 2022
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	Schedule of Accounts Payable and Accrued Liabilities September 30, 2022 June 30, 2022 Accounts payable $ 2,118,075 $ 2,079,607 Accrued liabilities 327,110 334,033 Legal liabilities (See below for detail explanation) 250,898 250,898 Total accounts payable and accrued liabilities: $ 2,696,083 $ 2,664,538

Customer Deposits (Tables)

Customer Deposits (Tables)	3 Months Ended
	Sep. 30, 2022
Customer Deposits
Schedule of Customer Deposits	Schedule of Customer Deposits June 30, 2022 Balance Customer Deposited Revenue Recognized September 30, 2022 Balance $ 951,664 $ 182,508 $ (221,088 ) $ 913,084

Convertible Notes (Tables)

Convertible Notes (Tables)	3 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Schedule of Convertible Notes	As of the period ended September 30, 2022, debt discount of the convertible notes consisted of following: Schedule of Convertible Notes Debt Discount Debt Discount Start Date End Date As of 6/30/2022 Addition Amortization As of 9/30/2022 6/14/2021 6/14/2024 187,077 $ - $ (24,071 ) $ 163,006 1/1/2022 1/1/2025 376,095 - (37,774 ) 338,321 1/5/2022 1/5/2023 42,559 - (20,716 ) 21,842 3/23/2022 3/23/2023 144,296 - (49,907 ) 94,389 4/27/2022 4/27/2023 118,916 - (36,346 ) 82,569 6/8/2022 6/8/2023 206,740 - (55,452 ) 151,288 6/28/2022 6/28/2023 109,397 - (27,726 ) 81,671 1/1/2022 1/1/2025 - 120,000 (19,726 ) 100,274 1/5/2022 1/5/2023 - 110,000 (18,082 ) 91,918 Total: $ 1,185,079 $ 230,000 $ (289,801 ) $ 1,125,278

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	3 Months Ended
	Sep. 30, 2022
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Schedule of Fair Value of Derivative	Fair value of the derivative is summarized as below: Schedule of Fair Value of Derivative Beginning Balance, June 30, 2022 $ 5,521,284 Additions 117,949 Mark to Market (3,697,931 ) Reclassification to APIC Due to Conversions - Ending Balance, September 30, 2022 $ 1,941,302
Derivative Liabilities [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Schedule of Binomial Model Assumptions Inputs	Schedule of Binomial Model Assumptions Inputs June 30, 2022 Annual Dividend Yield — Expected Life (Years) 0.50 3.00 Risk-Free Interest Rate 0.01 2.92 % Expected Volatility 133 262 % September 30, 2022 Annual Dividend Yield — Expected Life (Years) 0.50 3.00 Risk-Free Interest Rate 2.79 4.22 % Expected Volatility 183 248 %

Stock Warrants (Tables)

Stock Warrants (Tables) - Warrant [Member]	3 Months Ended
	Sep. 30, 2022
Schedule of Assumptions Inputs for Warrants	The Binomial model with the following assumption inputs: Schedule of Assumptions Inputs for Warrants Warrants liability: June 30, 2022 Annual dividend yield — Expected life (years) 1.0 3.0 Risk-free interest rate 0.28 2.99 % Expected volatility 149 174 % Warrants liability: September 30, 2022 Annual dividend yield — Expected life (years) 1.0 3.0 Risk-free interest rate 4.05 4.22 % Expected volatility 186 206 %
Schedule of Warrants Outstanding	Schedule of Warrants Outstanding Number of Shares Weighted Average Exercise Price Weighted Average Remaining contractual life Outstanding at June 30, 2021 10,578,880 $ 0.026 4 Expired - Granted - Outstanding at June 30, 2022 10,578,880 $ 0.027 3 Expired - Granted - Outstanding at September 30, 2022 10,578,880 $ 0.027 3

Leases (Tables)

Leases (Tables)	3 Months Ended
	Sep. 30, 2022
Leases
Schedule of Supplemental Disclosures Related to Operating Lease	Schedule of Supplemental Disclosures Related to Operating Lease As of September 30, 2022 Lease Cost Operating lease cost (included in general and administration in the Company’s unaudited condensed statement of operations) $ 77,231 Other Information Cash paid for amounts included in the measurement of lease liabilities for the period ended September 30, 2022 $ 64,697 Remaining lease term – operating leases (in years) 1.50 Average discount rate – operating leases 10 % The supplemental balance sheet information related to leases for the periods are as follows: Operating leases Short-term right-of-use assets $ 188,145 Long-term right-of-use assets $ 233,412 Total operating lease assets $ 421,557 Short-term operating lease liabilities $ 200,258 Long-term operating lease liabilities $ 255,236 Total operating lease liabilities $ 455,494
Schedule of Maturities of Lease Liabilities	Maturities of the Company’s lease liabilities are as follows: Schedule of Maturities of Lease Liabilities Year Ended September 30, 2022 Operating 2023 $ 234,925 2024 173,745 2025 103,476 Total lease payments 512,146 Less: Imputed interest/present value discount (56,653 ) Present value of lease liabilities $ 455,494

Nature of Business (Details Nar

Nature of Business (Details Narrative)		3 Months Ended
	Oct. 24, 2014	Sep. 30, 2022	Dec. 31, 2020	Oct. 02, 2020
Entity date of incorporation		Jun. 05, 1986
Indigo Dye Group Corp. [Member]
Percentage of outstanding equity		32%	32%	40%
NUG Avenue, Inc. [Member]
Ownership percentage	70%

Schedule of Estimated Useful Li

Schedule of Estimated Useful Lives of Property and Equipment (Details)	3 Months Ended
	Sep. 30, 2022
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	1 year
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	15 years
Vehicles [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	2 years
Vehicles [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years
Leasehold Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years
Leasehold Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	30 years
Building [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	31 years 6 months
Manufactured Product, Other [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years

Schedule of Segment Operating I

Schedule of Segment Operating Income (Details) - USD ($)	3 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Product Information [Line Items]
Total operating income	$ (273,282)	$ (1,252,601)
Total cost of goods sold	462,909	386,939
Operating Segments [Member]
Product Information [Line Items]
Total operating income	709,782	1,168,781
Total cost of goods sold	462,909	386,939
Operating Segments [Member] | Paper and paper-based products [Member]
Product Information [Line Items]
Total operating income	709,782	438,543
Total cost of goods sold	462,909	386,939
Operating Segments [Member] | Cannabis Products Delivery [Member]
Product Information [Line Items]
Total operating income		730,237
Total cost of goods sold

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2022
Product Information [Line Items]
Impairment of long-lived assets
Revenue Benchmark [Member] | Product Concentration Risk [Member] | Paper and paper-based products [Member]
Product Information [Line Items]
Concentration risk percentage	100%
Revenue Benchmark [Member] | Product Concentration Risk [Member] | Cannabis Products Delivery [Member]
Product Information [Line Items]
Concentration risk percentage	0%
Property, Plant and Equipment [Member]
Product Information [Line Items]
Impairment of long-lived assets	$ 0		$ 0

Schedule of Fair Value of Purch

Schedule of Fair Value of Purchase Price Consideration (Details) - Lemon Glow Company Inc [Member] - USD ($) $ in Thousands		May 25, 2021	May 12, 2021
Business Acquisition [Line Items]
Cash Consideration	[1]		$ 4,256
Equity Consideration	[2]		7,450
Interest-Bearing Debt Assumed			2,043
Total Purchase Consideration		$ 13,749	$ 13,749
[1]The cash consideration consists of $ 280,000 3,976,000 5 660,571,429 2,000,000

Schedule of Fair Value of Pur_2

Schedule of Fair Value of Purchase Price Consideration (Details) (Parenthetical) - Lemon Glow Company Inc [Member]	May 12, 2021 USD ($) shares
Business Acquisition [Line Items]
Cash	$ 280,000
Consideration in promissory notes	$ 4,256,000	[1]
Series B Preferred Stock [Member]
Business Acquisition [Line Items]
Equity consideration | shares	2,000,000
Common Stock [Member]
Business Acquisition [Line Items]
Equity consideration | shares	660,571,429
Promissory Notes [Member]
Business Acquisition [Line Items]
Consideration in promissory notes	$ 3,976,000
Interest rate	5%
[1]The cash consideration consists of $ 280,000 3,976,000 5

Schedule of Fair Value of Asset

Schedule of Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($)		May 25, 2021	May 12, 2021	Sep. 30, 2022	Jun. 30, 2022
Business Acquisition [Line Items]
Total Economic Goodwill				$ 757,648	$ 757,648
Lemon Glow Company Inc [Member]
Business Acquisition [Line Items]
Assets Acquired		$ 6,000
Property, Plant & Equipment	[1]	2,348,000
Total Tangible Asset Allocation		2,354,000
Total Identifiable Intangible Assets		10,637,000
Total Economic Goodwill		758,000
Purchase Consideration to be Allocated		13,749,000	$ 13,749,000
Lemon Glow Company Inc [Member] | Assembled Workforce GoodWill [Member]
Business Acquisition [Line Items]
Total Economic Goodwill		275,000
Lemon Glow Company Inc [Member] | Good Will Excluding Custom Assembled Workforce [Member]
Business Acquisition [Line Items]
Total Economic Goodwill		483,000
Lemon Glow Company Inc [Member] | Cannabis Cultivation License [Member]
Business Acquisition [Line Items]
Total Identifiable Intangible Assets		$ 10,637,000
[1]The value of the land is excluded in the calculation of depreciation.

Business Combination (Details N

Business Combination (Details Narrative) - USD ($)	Sep. 30, 2022	Jun. 30, 2022
Business Combination and Asset Acquisition [Abstract]
Goodwill	$ 757,648	$ 757,648

Concentration (Details Narrativ

Concentration (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Concentration Risk [Line Items]
Revenues	$ 709,782	$ 1,168,781
Revenue Benchmark [Member] | Supplier Concentration Risk [Member] | Two Suppliers [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	69.93%	19.23%
Revenue Benchmark [Member] | Supplier Concentration Risk [Member] | Three Suppliers [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	25.50%	16.20%

Noncontrolling Interest and D_2

Noncontrolling Interest and Deconsolidation of VIE (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Sep. 30, 2021	Dec. 31, 2020	Oct. 02, 2020	Sep. 30, 2020
Equity method investments	$ 441,407		$ 441,407
Assets	16,822,567	$ 16,869,910
Cost method investment	441,407	$ 441,407
Indigo Dye Group Corp. [Member]
Proceeds option to acquire additional interest percentage				30%	30%
Equity method investments				$ 59,370
Indigo Dye Group Corp. [Member] | Variable Interest Entity, Not Primary Beneficiary [Member]
Assets					$ 326,812
Indigo Dye Group [Member]
Deconsolidation gain or loss amount	$ 313,928
Indigo Dye Group [Member]
Percentage of outstanding equity	32%			29%		29%
Indigo Dye Group Corp. [Member]
Percentage of outstanding equity	32%			32%	40%
Equity method investments					$ 505,449

Legal Proceedings (Details Narr

Legal Proceedings (Details Narrative) - USD ($)	Feb. 21, 2017	Sep. 30, 2022	Jun. 30, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Litigation Settlement, Amount Awarded to Other Party	$ 227,000
Convertible Notes Payable		$ 1,802,706	$ 1,561,364
Accured interest		1,022,861	873,971
Third Parties [Member] | Convertible Note [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Convertible Notes Payable	80,000
Third Parties [Member] | Two Notes [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Convertible Notes Payable	$ 80,000
Accured interest		$ 250,898	$ 250,898

Cash (Details Narrative)

Cash (Details Narrative) - USD ($)	Sep. 30, 2022	Jun. 30, 2022
Cash and Cash Equivalents [Abstract]
Cash, FDIC insured amount	$ 250,000
Cash	81,216	$ 161,014
Cash in hands	$ 51,832	$ 50,112

Accounts Receivable (Details Na

Accounts Receivable (Details Narrative) - USD ($)	Sep. 30, 2022	Jun. 30, 2022
Credit Loss [Abstract]
Accounts receivable, net of allowance	$ 92,097	$ 29,822
Allowance for doubtful accounts	$ 321,560	$ 321,560

Trading Securities, at Market_2

Trading Securities, at Market Value (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
	Oct. 31, 2019	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Unrealized gain loss on securities		$ 0	$ 642,117
Remaining value on securities			$ 809,804
iPower Inc [Member]
Sale of Stock, Number of Shares Issued in Transaction				204,496
Sale of Stock, Consideration Received on Transaction				$ 582,688
Share Exchange Agreement [Member] | iPower Inc [Member]
Business combination, consideration transferred	$ 870,000
Promissory note	$ 7,130,000
Share Exchange Agreement [Member] | iPower Inc [Member] | Common Stock [Member] | Maximum [Member]
Shares issue, shares	650,000
Share Exchange Agreement [Member] | iPower Inc [Member] | Series B Preferred Stock [Member] | Maximum [Member]
Shares issue, shares	3,500,000
Share Exchange Agreement [Member] | iPower Inc [Member]
Equity interest, percentage	100%
Rescission Agreement [Member] | iPower Inc [Member]
Stock repurchased, fair value					$ 1,451,922
Rescission Agreement [Member] | iPower Inc [Member] | Post Forward Split [Member]
Shares repurchased during the period		204,496

Inventory (Details Narrative)

Inventory (Details Narrative) - USD ($)	Sep. 30, 2022	Jun. 30, 2022
Inventory Disclosure [Abstract]
Inventory, net	$ 390,977	$ 416,643
Inventory valuation reserves	$ 0	$ 0

Schedule of Other Current Asset

Schedule of Other Current Assets (Details) - USD ($)	Sep. 30, 2022	Jun. 30, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid deposit	$ 221,901	$ 144,488
Prepayments for inventory	47,708	47,708
Prepaid expenses	56,552	55,442
Others	6,938	8,873
Total	$ 333,099	$ 256,511

Schedule of Property Plant and

Schedule of Property Plant and Equipment (Details) - USD ($)	Sep. 30, 2022	Jun. 30, 2022
Property, Plant and Equipment [Line Items]
Total	$ 4,383,658	$ 4,383,658
Less: accumulated depreciation	(757,530)	(711,967)
Plant and Equipment, net	3,626,128	3,671,691
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Total	820,149	820,149
Automobiles [Member]
Property, Plant and Equipment [Line Items]
Total	387,804	387,804
Building [Member]
Property, Plant and Equipment [Line Items]
Total	197,609	197,609
Land [Member]
Property, Plant and Equipment [Line Items]
Total	2,554,766	2,554,766
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total	$ 423,329	$ 423,329

Property, Plant and Equipment_2

Property, Plant and Equipment (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2022
Impairment Effects on Earnings Per Share [Line Items]
Depreciation expenses	$ 45,563	$ 42,138
Impairment for property, plant, and equipment
Property, Plant and Equipment [Member]
Impairment Effects on Earnings Per Share [Line Items]
Impairment for property, plant, and equipment	$ 0		$ 0

Intangible Asset (Details Narra

Intangible Asset (Details Narrative) - USD ($)		3 Months Ended
	Apr. 01, 2017	Sep. 30, 2022	Sep. 30, 2021
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets		$ 483	$ 1,533
Lemon Glow Company Inc [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired		$ 10,637,000
Intangible asset, useful life		9 years
Intellectual Property [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets		$ 483	$ 1,533
Intellectual Property [Member] | Wagner Bartosch, Inc [Member]
Finite-Lived Intangible Assets [Line Items]
Value of shares issued for acquiring	$ 75,000
Amortization period	10 years

Goodwill (Details Narrative)

Goodwill (Details Narrative) - USD ($)	Sep. 30, 2022	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 757,648	$ 757,648

Cost Method Investments in Af_2

Cost Method Investments in Affiliates (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2020	Sep. 30, 2022	Jun. 30, 2022	Oct. 02, 2020	Sep. 30, 2020
Schedule of Investments [Line Items]
Cost method investment		$ 441,407	$ 441,407
Indigo Dye Group [Member]
Schedule of Investments [Line Items]
Variable Interest Entity, Terms of Arrangements	As of October 1, 2020, the Company ceased to have control over the day-to-day business of Indigo and it was deconsolidated and recorded as an investment in nonconsolidated affiliate at its $564,819 estimated fair value and changed to cost method of accounting
Variable interest entity ownership percentage	40%
Cost method investment		$ 441,407	$ 441,407
Indigo Dye Group Corp. [Member]
Schedule of Investments [Line Items]
Proceeds option to acquire additional interest percentage	30%			30%
Indigo Dye Group [Member]
Schedule of Investments [Line Items]
Impaired financing receivable, recorded investment	29%	32%			29%

Schedule of Accounts Payable an

Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($)	Sep. 30, 2022	Jun. 30, 2022
Payables and Accruals [Abstract]
Accounts payable	$ 2,118,075	$ 2,079,607
Accrued liabilities	327,110	334,033
Legal liabilities (See below for detail explanation)	250,898	250,898
Total accounts payable and accrued liabilities:	$ 2,696,083	$ 2,664,538

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities (Details Narrative) - USD ($)	Feb. 21, 2017	Sep. 30, 2022	Jun. 30, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Accounts payable and acrued liabilities		$ 2,696,083	$ 2,664,538
Litigation settlement, amount	$ 227,000
Convertible notes payable		1,802,706	1,561,364
Accured interest		1,022,861	873,971
Third Parties [Member] | Two Notes [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Convertible notes payable	$ 80,000
Accured interest		$ 250,898	$ 250,898

Schedule of Customer Deposits (

Schedule of Customer Deposits (Details)	3 Months Ended
	Sep. 30, 2022 USD ($)
Customer Deposits
Deposits assets	$ 951,664
Deposit assets	182,508
Customer deposit revenue recognized	(221,088)
Deposits assets	$ 913,084

Customer Deposits (Details Narr

Customer Deposits (Details Narrative) - USD ($)	Sep. 30, 2022	Jun. 30, 2022
Customer Deposits
Deposit assets	$ 913,084	$ 951,664

Other Payables (Details Narrati

Other Payables (Details Narrative)	3 Months Ended
	Sep. 30, 2022 USD ($) Integer	Sep. 30, 2021 USD ($)
Number of credit cards | Integer	8
Seven Credit Cards [Member]
Credit card limit amount	$ 85,000
Interest expense	$ 2,417	$ 1,952
Seven Credit Cards [Member] | Minimum [Member]
Credit cards annual interest rates percentage	11.24%
Seven Credit Cards [Member] | Maximum [Member]
Credit cards annual interest rates percentage	29.99%

Schedule of Convertible Notes (

Schedule of Convertible Notes (Details) - USD ($)	3 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2022
Short-Term Debt [Line Items]
Convertible Debt Discount	$ 1,125,278		$ 1,185,079
Convertible Debt. Amortization	$ 289,801	$ 132,579
Convertible Note 1 [Member]
Short-Term Debt [Line Items]
Convertible Debt Start Date	Jun. 14, 2021
Convertible Debt End Date	Jun. 14, 2024
Convertible Debt Discount	$ 163,006		187,077
Convertible Debt. Addition
Convertible Debt. Amortization	$ (24,071)
Convertible Note 2 [Member]
Short-Term Debt [Line Items]
Convertible Debt Start Date	Jan. 01, 2022
Convertible Debt End Date	Jan. 01, 2025
Convertible Debt Discount	$ 338,321		376,095
Convertible Debt. Addition
Convertible Debt. Amortization	$ (37,774)
Convertible Note 3 [Member]
Short-Term Debt [Line Items]
Convertible Debt Start Date	Jan. 05, 2022
Convertible Debt End Date	Jan. 05, 2023
Convertible Debt Discount	$ 21,842		42,559
Convertible Debt. Addition
Convertible Debt. Amortization	$ (20,716)
Convertible Note 4 [Member]
Short-Term Debt [Line Items]
Convertible Debt Start Date	Mar. 23, 2022
Convertible Debt End Date	Mar. 23, 2023
Convertible Debt Discount	$ 94,389		144,296
Convertible Debt. Addition
Convertible Debt. Amortization	$ (49,907)
Convertible Note 5 [Member]
Short-Term Debt [Line Items]
Convertible Debt Start Date	Apr. 27, 2022
Convertible Debt End Date	Apr. 27, 2023
Convertible Debt Discount	$ 82,569		118,916
Convertible Debt. Addition
Convertible Debt. Amortization	$ (36,346)
Convertible Note 6 [Member]
Short-Term Debt [Line Items]
Convertible Debt Start Date	Jun. 08, 2022
Convertible Debt End Date	Jun. 08, 2023
Convertible Debt Discount	$ 151,288		206,740
Convertible Debt. Addition
Convertible Debt. Amortization	$ (55,452)
Convertible Note 7 [Member]
Short-Term Debt [Line Items]
Convertible Debt Start Date	Jun. 28, 2022
Convertible Debt End Date	Jun. 28, 2023
Convertible Debt Discount	$ 81,671		109,397
Convertible Debt. Addition
Convertible Debt. Amortization	$ (27,726)
Convertible Note 8 [Member]
Short-Term Debt [Line Items]
Convertible Debt Start Date	Jan. 01, 2022
Convertible Debt End Date	Jan. 01, 2025
Convertible Debt Discount	$ 100,274
Convertible Debt. Addition	120,000
Convertible Debt. Amortization	$ (19,726)
Convertible Note 9 [Member]
Short-Term Debt [Line Items]
Convertible Debt Start Date	Jan. 05, 2022
Convertible Debt End Date	Jan. 05, 2023
Convertible Debt Discount	$ 91,918
Convertible Debt. Addition	110,000
Convertible Debt. Amortization	(18,082)
Convertible Note [Member]
Short-Term Debt [Line Items]
Convertible Debt Discount	1,125,278		$ 1,185,079
Convertible Debt. Addition	230,000
Convertible Debt. Amortization	$ (289,801)

Convertible Notes (Details Narr

Convertible Notes (Details Narrative)

3 Months Ended

12 Months Ended

Aug. 01, 2022 USD ($) Integer

Jun. 28, 2022 USD ($) Integer

Jun. 08, 2022 USD ($) Integer

Apr. 27, 2022 USD ($) Integer

Mar. 23, 2022 USD ($) Integer

Jan. 05, 2022 USD ($) $ / shares

Jan. 01, 2022 USD ($) $ / shares

Nov. 10, 2021 USD ($) Integer

Jun. 14, 2021 USD ($) $ / shares

Oct. 13, 2020 USD ($) $ / shares

Oct. 08, 2020 USD ($) Integer $ / shares

Oct. 02, 2020 Integer

Nov. 02, 2019 USD ($) $ / shares

Oct. 31, 2019 USD ($) $ / shares

Dec. 03, 2018 USD ($) $ / shares

Nov. 16, 2018 USD ($) $ / shares

Dec. 21, 2012 USD ($)

Sep. 18, 2012 USD ($)

Aug. 24, 2012 USD ($)

Sep. 30, 2022 USD ($)

Sep. 30, 2021 USD ($)

Jun. 30, 2022 USD ($) shares

Short-Term Debt [Line Items]

Convertible notes payable, net, current

$ 1,802,706

$ 1,561,364

Gain on extinguishment of debt

112,051

Loans Payable

1,621,803

1,761,214

Debt discount

1,125,278

1,185,079

Convertible Note 1 [Member]

Short-Term Debt [Line Items]

Debt discount

163,006

187,077

Convertible Note 1 [Member] | Accredited Investor [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 25,000

Debt instrument term

6 months

Debt instrument interest rate

10%

Debt instrument conversion percentage

25%

Convertible Note 2 [Member]

Short-Term Debt [Line Items]

Debt discount

338,321

376,095

Convertible Note 2 [Member] | Accredited Investor [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 25,000

Debt instrument term

6 months

Debt instrument interest rate

10%

Debt instrument conversion percentage

25%

Convertible Note 3 [Member]

Short-Term Debt [Line Items]

Debt discount

21,842

42,559

Convertible Note 3 [Member] | Accredited Investor [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 100,000

Debt instrument term

6 months

Debt instrument interest rate

10%

Debt instrument conversion percentage

25%

Convertible Note 4 [Member]

Short-Term Debt [Line Items]

Debt discount

94,389

144,296

Convertible Note 4 [Member] | Accredited Investor [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 40,000

Debt instrument term

1 year

Debt instrument interest rate

8%

Debt instrument conversion price | $ / shares

$ 0.07

Convertible Note 5 [Member]

Short-Term Debt [Line Items]

Debt discount

82,569

118,916

Convertible Note 5 [Member] | Accredited Investor [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 35,000

Debt instrument term

1 year

Debt instrument interest rate

8%

Debt instrument conversion price | $ / shares

$ 0.07

Convertible Note 6 [Member]

Short-Term Debt [Line Items]

Debt discount

151,288

206,740

Convertible Note 6 [Member] | Accredited Investor [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 139,301

Debt instrument term

360 days

Debt instrument interest rate

8%

Debt instrument conversion percentage

60%

Debt instrument conversion price | $ / shares

$ 0.008

Debt instrument trading days | Integer

20

Convertible Note 7 [Member]

Short-Term Debt [Line Items]

Debt discount

81,671

109,397

Convertible Note 7 [Member] | Accredited Investor [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 100,000

Debt instrument term

360 days

Debt instrument interest rate

8%

Debt instrument conversion percentage

60%

Debt instrument conversion price | $ / shares

$ 0.008

Debt instrument trading days | Integer

20

Convertible Note 8 [Member]

Short-Term Debt [Line Items]

Debt discount

100,274

Convertible Note 8 [Member] | Accredited Investor [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 231,000

300,300

Debt instrument interest rate

12%

Debt instrument conversion percentage

65%

Debt instrument conversion price | $ / shares

$ 0.01

Debt instrument trading days | Integer

20

Original issue discount

$ 21,000

Additional principal amount due to breach

69,300

Convertible Note 9 [Member]

Short-Term Debt [Line Items]

Debt discount

91,918

Convertible Note 9 [Member] | Accredited Investor [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 275,000

357,500

Debt instrument term

180 days

Debt instrument interest rate

12%

Debt instrument conversion percentage

65%

Debt instrument conversion price | $ / shares

$ 0.01

Original issue discount

$ 25,000

Additional principal amount due to breach

82,500

Convertible Note 10 [Member] | Accredited Investor [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 300,000

215,000

Debt instrument term

3 years

Debt instrument interest rate

1%

Debt instrument conversion percentage

85%

Debt instrument conversion price | $ / shares

$ 0.0036

Debt conversion, converted amount

85,000

Accrued interest

$ 1,747

Debt conversion, converted instrument, shares issued | shares

100,000,000

Convertible Note 11 [Member] | Accredited Investor [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 277,903

$ 41,443

Debt instrument term

360 days

Debt instrument interest rate

10%

Debt instrument conversion percentage

60%

Debt instrument trading days | Integer

20

Debt conversion, converted amount

$ 236,460

Debt conversion, converted instrument, shares issued | shares

1,047,000,000

Debt principal payment

$ 239,300

Debt unpaid interest

$ 38,603

Convertible Note 12 [Member] | Accredited Investor [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 450,000

Debt instrument term

3 years

Debt instrument interest rate

1%

Debt instrument conversion percentage

85%

Debt instrument conversion price | $ / shares

$ 0.001

Convertible Note13 [Member] | Accredited Investor [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 485,000

Debt instrument term

1 year

Debt instrument interest rate

8%

Debt instrument conversion price | $ / shares

$ 0.001

Original issue discount

$ 82,190

Convertible Note14 [Member] | Accredited Investor [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 198,000

Debt instrument term

360 days

Debt instrument interest rate

8%

Debt instrument conversion percentage

65%

Debt instrument trading days | Integer

20

Original issue discount

$ 18,000

Convertible Note 15 [Member] | Accredited Investor [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 144,200

Debt instrument term

1 year

Debt instrument interest rate

12%

Debt instrument conversion percentage

75%

Debt instrument trading days | Integer

10

Original issue discount

$ 19,200

Convertible Note 16 [Member] | Accredited Investor [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 220,000

Debt instrument term

1 year

Debt instrument interest rate

8%

Debt instrument conversion percentage

65%

Debt instrument trading days | Integer

20

Original issue discount

$ 20,000

Convertible Note 17 [Member] | Accredited Investor [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 110,000

Debt instrument term

1 year

Debt instrument interest rate

8%

Debt instrument conversion percentage

65%

Debt instrument trading days | Integer

20

Original issue discount

$ 10,000

Convertible Note 18 [Member] | Accredited Investor [Member] | Settlement Agreement [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 120,000

Debt instrument term

1 year

Debt instrument interest rate

8%

Debt instrument conversion percentage

65%

Debt instrument trading days | Integer

20

Gain on extinguishment of debt

$ 58,462

Convertible Note 19 [Member] | Accredited Investor [Member] | Settlement Agreement [Member]

Short-Term Debt [Line Items]

Debt instrument term

1 year

Convertible Note 19 [Member] | Service Provider [Member] | Settlement Agreement [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 110,000

Debt instrument interest rate

8%

Debt instrument conversion percentage

65%

Debt instrument trading days | Integer

20

Original issue discount

$ 10,000

Gain on extinguishment of debt

53,590

Loans Payable

$ 100,000

Schedule of Binomial Model Assu

Schedule of Binomial Model Assumptions Inputs (Details)	3 Months Ended	12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement input
Measurement Input, Expected Term [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement input, term	6 months	6 months
Measurement Input, Expected Term [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement input, term	3 years	3 years
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement input	2.79	0.01
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement input	4.22	2.92
Expected Volatility [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement input	183	133
Expected Volatility [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value measurement input	248	262

Schedule of Fair Value of Deriv

Schedule of Fair Value of Derivative (Details)	3 Months Ended
	Sep. 30, 2022 USD ($)
Derivative Liabilities
Derivative liabilities, beginning balance	$ 5,521,284
Additions	117,949
Mark to Market	(3,697,931)
Reclassification to APIC Due to Conversions
Derivative liabilities, ending balance	$ 1,941,302

Derivative Liabilities (Details

Derivative Liabilities (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2022
Derivative Liabilities
Derivative Liability, Current	$ 1,941,302		$ 5,521,284
Derivative, Gain on Derivative	$ 3,697,931	$ 325,234

Schedule of Assumptions Inputs

Schedule of Assumptions Inputs for Warrants (Details) - Derivative [Member]	Sep. 30, 2022	Jun. 30, 2022
Measurement Input, Expected Dividend Rate [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Expected volatility
Measurement Input, Expected Term [Member] | Minimum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Expected life (years)	1 year	1 year
Measurement Input, Expected Term [Member] | Maximum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Expected life (years)	3 years	3 years
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Expected volatility	4.05	0.28
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Expected volatility	4.22	2.99
Measurement Input, Price Volatility [Member] | Minimum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Expected volatility	186	149
Measurement Input, Price Volatility [Member] | Maximum [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Expected volatility	206	174

Schedule of Warrants Outstandin

Schedule of Warrants Outstanding (Details) - Warrant [Member] - $ / shares	3 Months Ended	12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares Beginning balance	10,578,880	10,578,880
Weighted Average Exercise Price Beginning balance	$ 0.027	$ 0.026
Weighted Average Remaining contractual life Beginning balance	3 years	4 years
Number of Shares Expired
Number of Shares Granted
Number of Shares Ending balance	10,578,880	10,578,880
Weighted Average Exercise Price Ending balance	$ 0.027	$ 0.027

Stock Warrants (Details Narrati

Stock Warrants (Details Narrative) - USD ($)	Feb. 04, 2020	Sep. 07, 2018	Sep. 30, 2022	Jun. 30, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fair value of warrant liability			$ 1,058	$ 3,100
Settlement Agreement [Member] | Investor [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant term		5 years
Fair value of warrant liability		$ 56,730
Fair value of warrant liability			58	1,100
Warrant Agreement [Member] | Accredited Investor [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant term	5 years
Fair value of warrant liability	$ 80,000
Fair value of warrant liability			$ 1,000	$ 2,000
Warrants exercise price	$ 0.008
Warrant Agreement [Member] | Accredited Investor [Member] | Maximum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrants to purchase common stock	10,000,000

Note Payable (Details Narrative

Note Payable (Details Narrative) - USD ($)			1 Months Ended
	May 12, 2021	Oct. 06, 2020	Oct. 31, 2011	Sep. 30, 2022	Jun. 30, 2022	Jun. 15, 2018	Sep. 30, 2013
Line of Credit Facility [Line Items]
Interest Payable, Current				$ 1,022,861	$ 873,971
Promissory Notes [Member] | Trustee [Member]
Line of Credit Facility [Line Items]
Original principal amount		$ 1,390,000
Outstanding balance				1,361,406	1,364,436
Debt Instrument, Interest Rate During Period		6%
Debt Instrument, Term		30 years
Debt instrument, frequency of periodic payment		monthly basis
Debt instrument, periodic payment		$ 8,333.75
Interest Payable, Current				3,031	122,110
Promissory Notes [Member] | Lemon Glow Shareholders [Member]
Line of Credit Facility [Line Items]
Interest rate	5%
Original principal amount	$ 3,976,000
Outstanding balance				3,466,000	3,466,000
Debt Instrument, Term	36 months
Interest Payable, Current				219,458	175,707
Promissory Notes [Member] | Accredited Investor [Member]
Line of Credit Facility [Line Items]
Original principal amount						$ 20,000
Interest rate						8%
Outstanding balance				20,000	20,000
Promissory Notes [Member] | Darry l Kuecker Trustee [Member] | Trustee [Member]
Line of Credit Facility [Line Items]
Related party undivided interest		36%
Promissory Notes [Member] | Shirley ann hunt [Member] | Trustee [Member]
Line of Credit Facility [Line Items]
Related party undivided interest		64%
Debt instrument, periodic payment		$ 5,333.60
Promissory Notes [Member] | Darryl Kuecker [Member] | Trustee [Member]
Line of Credit Facility [Line Items]
Debt instrument, periodic payment		$ 3,000.15
Revolving Credit Facility [Member] | HSBC [Member] | UNITED STATES
Line of Credit Facility [Line Items]
Line of credit maximum borrowing capacity			$ 150,000
Debt instrument basis spread on variable rate			0.25%
Interest rate							3.25%
Line of credit covenant terms			In the event the deposit account is not established or minimum balance maintained, HSBC can charge a higher rate of interest of up to 4.0% above prime rate
Line of credit				$ 25,982	$ 25,982

Loans payable (Details Narrativ

Loans payable (Details Narrative) - USD ($)												3 Months Ended
	Aug. 01, 2022	Mar. 01, 2022	Oct. 05, 2021	Oct. 01, 2021	Aug. 04, 2021	Jul. 27, 2021	Mar. 24, 2021	Feb. 15, 2021	Jul. 28, 2020	Jun. 06, 2019	Oct. 01, 2017	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2022	Jan. 25, 2021	Jun. 30, 2019
Accrued interest												$ 1,022,861		$ 873,971
Outstanding loan balance												1,621,803		1,761,214
Convertible Notes Payable												1,802,706		1,561,364
Gain (Loss) on Extinguishment of Debt												112,051
Outstanding loan balance, current												797,840		935,975
Outstanding loan balance, noncurrent												823,963		825,239
SWC Group, Inc. [Member] | Equipment Loan Agreement [Member]
Debt instrument due date										Jun. 21, 2024
Outstanding balance												9,912		11,842
Debt periodic payment										$ 648
Greater Asia Technology Limited [Member]
Outstanding balance												100,000		100,000
John Deere Financial [Member]
Original principal amount							$ 69,457
Debt instrument interest rate							2.85%
Outstanding balance												45,885		53,250
Debt instrument term							60 months
Coastline Lending Group [Member]
Original principal amount					$ 490,000
Debt instrument interest rate					8.50%
Debt instrument term					36 months
Periodic payment terms, payment to be paid					$ 3,471
Outstanding loan balance												490,000		490,000
Ram Cargo Vans [Member] | Five Auto Loan Agreement [Member]
Debt periodic payment				$ 418
Debt instrument term				60 months
Outstanding loan balance				$ 124,332								103,610		108,791
Debt instrument interest rate				6.44%
Hitachi Capital America [Member] | Auto Loan Agreement [Member]
Debt instrument term			60 months
Outstanding loan balance			$ 32,464									27,054		28,406
Debt instrument interest rate			8.99%
Payment principal			$ 587
Hitachi Capital America [Member] | Two Auto Loan Agreement [Member]
Debt instrument term			60 months
Outstanding loan balance			$ 64,730									53,942		56,639
Debt instrument interest rate			8.99%
Payment principal			$ 674
WNDR Group Inc [Member]
Original principal amount		$ 100,000
Debt instrument due date		Dec. 31, 2022
Outstanding balance												0		100,000
Accrued interest	$ 20,000
Outstanding loan balance	100,000
Debt instrument interest rate		2%
Convertible Notes Payable	120,000
Gain (Loss) on Extinguishment of Debt	$ 58,462
Promissory Notes [Member] | Greater Asia Technology Limited [Member]
Original principal amount											$ 100,000
Debt instrument due date											Jun. 30, 2018
Debt instrument interest rate											33.33%
Outstanding balance												36,695		36,695
Promissory Notes [Member] | Manuel Rivera [Member]
Original principal amount								$ 100,000
Outstanding balance												100,000		100,000
Debt Instrument, Increase, Accrued Interest								$ 3,500
Debt instrument term								7 months
Debt instrument, description								The Company shall pay the investor a fee of $70,000 within 45 days of its first harvest
Accrued interest												66,500		56,000
Short-Term Debt [Member] | Greater Asia Technology Limited [Member]
Original principal amount																$ 375,000
Short-Term Debt [Member] | Greater Asia Technology Limited [Member] | Minimum [Member]
Debt instrument interest rate																40%
Short-Term Debt [Member] | Greater Asia Technology Limited [Member] | Maximum [Member]
Debt instrument interest rate																50%
July 2020 PPP Note [Member] | Bank of America [Member] | CARES Act [Member]
Original principal amount						$ 500,000			$ 159,900
Debt instrument interest rate									3.75%
Debt periodic payment									$ 731
July 2020 PPP Note [Member] | Bank of America [Member] | Minimum [Member] | CARES Act [Member]
Debt periodic payment						731
July 2020 PPP Note [Member] | Bank of America [Member] | Maximum [Member] | CARES Act [Member]
Debt periodic payment						$ 2,527
January 2021 PPP Note [Member] | Bank of America [Member] | CARES Act [Member]
Original principal amount															$ 96,595
Debt instrument interest rate															1%
Outstanding balance												$ 606,495		$ 606,495

Loans Payable _ Related Parti_2

Loans Payable – Related Parties (Details Narrative) - USD ($)	Sep. 30, 2022	Jun. 30, 2022
Lones payable	$ 1,621,803	$ 1,761,214
Due to Related Parties	229,984	163,831
LMK Capital LLC [Member] | Chief Executive Officer [Member]
Lones payable	227,695	278,006
Due from related parties	0	0
Lemon Glow [Member] | Officer [Member]
Lones payable	$ 2,289	$ 2,289

Shares to Be Issued (Details Na

Shares to Be Issued (Details Narrative) - USD ($)		3 Months Ended
	Jul. 02, 2021	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2022	Apr. 19, 2018
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Annual Salary		$ 48,477	$ 460,424
Mr. Jimmy Chan [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares reserved for future issuance		231,077		228,577
Annual Salary	$ 250,000
Shares issued for shares based compensation	50,000,000
Bonus percentage	10%
Mr. Jimmy Chan [Member] | Fiscal Year 2022 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares reserved for future issuance		112,500,000		100,000,000
Consulting Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares reserved for future issuance		287,077		283,077
Consulting Agreement [Member] | The Consultant [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock granted					5,000,000
Shares reserved for future issuance		56,000		54,500
Consulting Agreement [Member] | The Consultant [Member] | Fiscal Year 2022 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares reserved for future issuance		30,000,000		25,000,000

Stockholders_ (Deficit) Equity

Stockholders’ (Deficit) Equity (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 02, 2022	Apr. 22, 2020	Apr. 21, 2020
Class of Stock [Line Items]
Shares authorizied for issuance	10,000,000,000
Common stock, par value	$ 0.001	$ 0.001		$ 0.001
Preferred stock, shares authorized	10,000,000			10,000,000
Preferred stock, par value	$ 0.001			$ 0.001
Common stock, shares authorized	20,000,000,000	20,000,000,000		10,010,000,000	10,000,000,000
Stockholders equity note subscriptions receivable		$ 10,042
Common stock, shares issued	11,980,144,738	11,825,389,576
Common stock, shares outstanding	11,980,144,738	11,825,389,576
Common Stock [Member]
Class of Stock [Line Items]
Debt conversion, converted instrument, shares issued	154,755,162
Debt conversion, converted amount	$ 19,360
Stockholders equity note subscriptions receivable	$ 10,042
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	2,999,999	2,999,999
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	2,541,500	2,541,500
Preferred stock, shares outstanding	2,541,500	2,541,500
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	1	1
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	1	1
Preferred stock, shares outstanding	1	1
Minimum [Member]
Class of Stock [Line Items]
Common stock, shares authorized			10,000,000,000
Maximum [Member]
Class of Stock [Line Items]
Common stock, shares authorized			20,000,000,000

Schedule of Supplemental Disclo

Schedule of Supplemental Disclosures Related to Operating Lease (Details) - USD ($)	3 Months Ended
	Sep. 30, 2022	Jun. 30, 2022
Cash paid for amounts included in the measurement of lease liabilities	$ 64,697
Remaining lease term - operating leases (in years)	1 year 6 months
Average discount rate - operating leases	10%
Short-term right-of-use assets	$ 188,145	$ 219,494
Long-term Right-of-use assets	233,412	266,760
Total operating lease assets	421,557
Short-term operating lease liabilities	200,258	233,201
Long-term operating lease liabilities	255,236	$ 290,948
Total operating lease liabilities	455,494
General and Administrative Expense [Member]
Operating lease cost	$ 77,231

Schedule of Maturities of Lease

Schedule of Maturities of Lease Liabilities (Details)	Sep. 30, 2022 USD ($)
Leases
2023	$ 234,925
2024	173,745
2025	103,476
Total lease payments	512,146
Less: Imputed interest/present value discount	(56,653)
Present value of lease liabilities	$ 455,494

Leases (Details Narrative)

Leases (Details Narrative)				3 Months Ended
	Jun. 03, 2021 USD ($)	Feb. 01, 2021	Feb. 23, 2018 USD ($) ft²	Sep. 30, 2022 USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Lease commitment				$ 512,146
Operating lease, payments				$ 64,697
2021 Ford Transit Connect Van [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Operating lease, payments	$ 926
Two 2021 Hyundai Accent [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Operating lease, payments	612
2021 Hyundai Accent [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Operating lease, payments	$ 616
Lease Agreement [Member] | Magnolia Extracts, LLC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Lessee, operating lease, description		The lease was set to commence on February 1, 2021. The lease payment shall equal $10,000 per month and the lease term is on month-by-month basis. Parties have agreed that the first month’s rent payment shall equal $7,000 and the Company owed the landlord a refundable security deposit of $20,000 within 10 days of the commencement date
Lease Agreement [Member] | Building [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Lease term			5 years
Monthly rent			$ 11,770
Yearly increase in rent percentage			3%
Lease commitment			$ 737,367
Lease Agreement [Member] | Warehouse [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Lease term			5 years
Monthly rent			$ 13,022
Area under lease | ft²			11,627

Contingent Liabilities and Co_2

Contingent Liabilities and Commitment (Details Narrative) - Cultivation and Supply Agreement [Member] - USD ($)	Apr. 28, 2022	Oct. 15, 2022
Loss Contingencies [Line Items]
Debt periodic payment	$ 40,000
Frequency of periodic payment, descriptions	monthly installments
Convertible Promissory Note [Member]
Loss Contingencies [Line Items]
Debt instrument, face amount	$ 400,000
Debt maturity date	Apr. 28, 2023
Interest rate	8%
Debt conversion, descriptions	At any time after 90 days of issuance, the Convertible Note is convertible by Lemon Glow into Cannabis Global common stock at 75% of the 10-day average closing price prior to conversion (the “Discount Price”). Interest paid on the Convertible Note is also convertible by Lemon Glow into Cannabis Global common stock at the Discount Price. Lemon Glow may not convert any amount due under the Convertible Note if, after giving effect to such conversion, Lemon Glow would beneficially own in excess of 4.99% of Cannabis Global’s outstanding common stock; provided, however, that Lemon Glow may waive this limitation on 61 days advanced notice.
Debt indebtedness	$ 100,000
Maximum [Member]
Loss Contingencies [Line Items]
Obligation purchase, description	Under the terms of the Agreement, Cannabis Global is obligated to purchase the Harvest, up to 25,000 pounds (the “Target Yield”). Cannabis Global has an option to increase the Target Yield for subsequent growing seasons by 25% within 45 days of the current Harvest. Cannabis Global is required to pay Lemon Glow $28.00 per pound for the Fresh Frozen cannabis, up to the Target Yield. If the Target Yield is achieved, the aggregate purchase price would be $700,000 (the “Purchase Price”). The Purchase Price shall be paid as a series of cash payments and a convertible promissory note, as more fully described below.
Maximum [Member] | Forecast [Member]
Loss Contingencies [Line Items]
Balloon payment to be paid		$ 100,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member] - USD ($)	Nov. 14, 2022	Nov. 15, 2022
J.H. Darbie & Co., Inc. [Member]
Subsequent Event [Line Items]
Common stock to purchase warrants	95,600,000
Warrants exercise price	$ 0.0003
1800 Diagonal Lending LLC [Member]
Subsequent Event [Line Items]
Promissory notes		$ 80,765
Mast Hill Fund L.P. [Member]
Subsequent Event [Line Items]
Borrowings	$ 532,000
Borrowings maturity date	Nov. 14, 2023
Interest rate	16%
Conversion price	$ 0.0001
Common stock to purchase warrants	1,773,333,333
Warrants exercise price	$ 0.0003