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CONTINGENT LIABILITY (Details Narrative) - USD ($) |  | 1 Months Ended | 3 Months Ended | 9 Months Ended | 12 Months Ended |
--- | --- | --- | --- | --- | --- | ---
Mar. 08, 2021 | May 31, 2021 | Feb. 20, 2020 | Mar. 31, 2021 | Jun. 30, 2021 | Jun. 30, 2020 | Dec. 31, 2020 | Sep. 30, 2020
Deceased in share value |  |  |  |  | $ 522,104 |  |  |
Decrease (increase) of contingent liability |  |  |  | $ 5,770,988 | 6,872,206 |  |  |
Decrease in remaining contingent shares value |  |  |  |  | $ 6,348,896 |  |  |
Share price |  |  |  | $ 4.14 | $ 2.90 |  | $ 2.95 | $ 2.00
Initial shares issued, value |  | $ 522,104 |  |  | $ 53,215,163 |  |  |
Initial shares issued, shares |  |  |  |  | 15,250,000 |  |  |
Earnout shares issued | 3,348,520 | 562,278 | 5,127,792 |  |  |  |  |
Contractual obligation |  |  |  | $ 8,500,000 | $ 15,250,000 |  |  |
Earnout shares amount | $ 11,271,000 |  | $ 4,620,000 |  |  |  |  |
Increases Second market value | $ 8,170,988 |  |  | 11,271,000 |  |  |  |
Contingent liability |  |  |  |  | $ 14,100,000 |  |  | $ 16,200,000
Unrestricted voting right shares |  |  |  |  | 8,750,000 |  |  |
Devlopment issuance of two tranches |  |  |  |  | 15,250,000 |  |  |
Additional shares |  |  |  |  | 15,250,000 |  |  |
Issuance two tranches shares |  |  |  |  | 6,500,000 |  |  |
Increase Decrease in value of shares |  |  |  | 3,100,012 |  |  |  |
Common stock shares for future issuance |  |  |  | $ 22,300,000 | $ 0 | $ 16,771,756 | $ 16,529,012 |
Second Tranche |  |  |  |  |  |  |  |
Voting right shares |  |  |  |  | 8,750,000 |  |  |
Merger Agreement |  |  |  |  |  |  |  |
Earnout shares issued |  |  |  |  | 15,250,000 |  |  |
Voting Proxy Agreement | Tranche |  |  |  |  |  |  |  |
Unrestricted voting right shares |  |  |  |  | 8,750,000 |  |  |
Shareholders | April 2019 |  |  |  |  |  |  |  |
Earnout shares issued |  |  |  |  | 15,250,000 |  |  |
Contingent liability |  |  |  |  | $ 1,329,000 |  |  |
Earnout shares issuable |  |  |  |  | 15,250,000 |  |  |
Carrying value |  |  |  |  | $ 53,215,163 |  |  |

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