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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Jun. 30, 2020

Accounting Policies [Abstract]

Schedule of consolidated financial statements

Subsidiaries and VIEs		Place incorporated		Ownership percentage
CACM		New York, USA			100	%
Baytao		New York, USA			80	%
Color China		Hong Kong			100	%
BVI-ACM(1)		British Virgin Island			100	%
China-ACMH(1)		Beijing, China			100	%
Xin Ao(1)		Beijing, China			VIE
Sunway Kids(2)		British Virgin Island			100	%

⁽¹⁾ The Company sold BVI-ACM and its subsidiaries to two former officers (CEO and CFO) who collectively held less than 5% ordinary shares of the Company currently for $600,000. See Note 4 – Discontinued operations for details.

⁽²⁾ The Company sold Sunway Kids and its subsidiaries to a third party for $2.4 million in June 2020. See Note 4 – Discontinued operations for details.

Schedule of estimated useful lives of assets

		Useful life
Performance equipment		10 years
Office equipment		5 years

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Tabular disclosure of unaudited condensed consolidated financial statements.

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Tabular disclosure of public utility physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, deprecation expense and method used, including composite depreciation, and accumulated deprecation.

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-Name Accounting Standards Codification
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