v3.23.2

Acquisitions | 12 Months Ended
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Jun. 30, 2022
Acquisitions [Abstract] |
Acquisitions | Note 12 – Acquisitions Classroom Technologies Solutions, Inc. On October 15, 2020, the Company entered into an Asset Purchase Agreement, to acquire the assets of Classroom Technologies Solutions, Inc. ("Classroom Tech") for consideration of (a) paying off a secured Classroom Tech loan, not to exceed the greater of 50% of the value of the Classroom Tech assets acquired or $120,000; (b) the issuance of a promissory note in the amount of $44,526 to a Classroom Tech designee; and (c) the issuance of 10 million shares of common stock to the seller of Classroom Tech. The following table summarizes the allocation of the fair value of the assets as of the acquisition date through pushdown accounting
Cash | $ | 38,836 |
Accounts receivable |  |  | 31,710 |
Inventory |  |  | 209,431 |
Property and equipment |  |  | 17,530 |
Other assets |  |  | 1,150 |
Intangibles |  |  | 46,869 |
Total Assets |  | $ | 345,526 |
Consideration |  |  |  |
Stock | $ | 151,000 |
Bonus program |  |  | 30,000 |
Notes payable to seller and related party of seller |  |  | 164,526 |
|  | $ | 345,526 |
Impairment expense during the year ended June 30, 2022 relates to the Company's purchase price adjustment for the Classroom Tech acquisition on October 15, 2020. During the acquisition, customer lists and vendor relationship intangible assets were recorded in the amount of $46,869. In October 2021, the Company moved its Florida operations to a new leased location. Management discovered inventory items with missing parts that could not be sold. As a result, the bonus payable of $30,000 to the seller of Classroom Tech was removed, the inventory was written down and the intangible assets were impaired.

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- Definition The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable). + References No definition available. + Details
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