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GAXY Galaxy Next Generation

Document and Entity Information

Document and Entity Information - shares9 Months Ended
Mar. 31, 2021May 07, 2021
Document And Entity Information
Document Type10-Q
Amendment Flagfalse
Document Period End DateMar. 31,
2021
Entity Registrant NameGALAXY NEXT GENERATION, INC.
Entity Central Index Key0001127993
Current Fiscal Year End Date--06-30
Document Fiscal Period FocusQ3
Document Fiscal Year Focus2021
Entity Filer CategoryNon-accelerated Filer
Entity Common Stock, Shares Outstanding3,040,944,203
Entity Small Businesstrue
Entity Emerging Growth Companyfalse
Entity Shell Companyfalse
Entity Current Reporting StatusYes
Entity Interactive Data CurrentYes
Entity IncorporationNV
Entity File Number000-56006

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)Mar. 31, 2021Jun. 30, 2020
Current Assets
Cash $ 742,382 $ 412,391
Accounts receivable, net1,302,764 798,162
Inventories, net2,207,885 738,091
Prepaid and other current assets3,950 2,800
Total Current Assets4,256,981 1,951,444
Property and Equipment, net (Note 3)58,290 52,049
Intangibles, net (Notes 4 and 14)1,335,928 1,436,315
Goodwill (Notes 4 and 14)834,220 834,220
Operating right of use asset (Note 9)176,624 223,982
Total Assets6,662,043 4,498,010
Current Liabilities
Line of credit (Note 5)991,598 1,236,598
Convertible notes payable, net of discount (Note 6) 1,101,900
Derivative liability, convertible debt features and warrants (Note 7)3,376,000 246,612
Current portion of long-term notes payable (Note 6)940,011 512,425
Accrued legal settlement payable (Note 12)600,000 1,282,000
Accounts payable906,228 1,804,269
Accrued expenses434,165 371,912
Deferred revenue815,214 1,133,992
Short term portion of related party notes and payables (Note 8)3,984,760 1,272,812
Total Current Liabilities12,047,976 8,962,520
Noncurrent Liabilities
Long term portion of related party notes payable (Note 8) 2,075,000
Long term portion of accrued legal settlement payable (Note 12)318,240 718,000
Notes payable, less current portion (Note 6)398,853 482,553
Total Liabilities12,765,069 12,238,073
Stockholders' Equity (Deficit)
Common stock252,850 59,539
Preferred stock - Series E, non-redeemable50 50
Additional paid-in-capital40,934,014 15,697,140
Accumulated deficit(47,289,940)(23,496,792)
Total Stockholders' Equity (Deficit)(6,103,026)(7,740,063)
Total Liabilities and Stockholders' Equity (Deficit) $ 6,662,043 $ 4,498,010

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)3 Months Ended9 Months Ended
Mar. 31, 2021Mar. 31, 2020Mar. 31, 2021Mar. 31, 2020
Income Statement [Abstract]
Revenues $ 777,457 $ 349,247 $ 2,754,463 $ 1,850,673
Cost of Sales356,731 130,614 1,660,971 1,116,398
Gross Profit420,726 218,633 1,093,492 734,275
General and Administrative Expenses
Stock compensation and stock issued for services2,350 48,034 2,778,550 2,055,726
Asset impairment expense 2,000,287 2,000,287
General and administrative1,697,410 1,662,359 4,347,555 4,263,887
Total General and Administrative Expenses1,699,760 3,710,680 7,126,105 8,319,900
Loss from Operations(1,279,034)(3,492,047)(6,032,613)(7,585,625)
Other Income (Expense)
Other income141,017 141,017 3,049
Expenses related to convertible notes payable:
Change in fair value of derivative liability343,000 695,300 (3,153,583)2,717,557
Interest accretion (603,852)(766,603)(1,412,705)
Interest expense related to Equity Purchase Agreement (Note 13)(1,805,687) (6,807,587)
Interest expense(289,585)(1,860,498)(7,173,779)(3,822,927)
Total Other Income (Expense)(1,611,255)(1,769,050)(17,760,535)(2,515,026)
Net Loss before Income Taxes(2,890,289)(5,261,097)(23,793,148)(10,100,651)
Income taxes (Note 11)
Net Loss $ (2,890,289) $ (5,261,097) $ (23,793,148) $ (10,100,651)
Net Basic and Fully Diluted Loss Per Share $ (0.001) $ (0.150) $ (0.008) $ (0.470)
Weighted average common shares outstanding
Basic2,822,806,425 35,520,434 2,221,202,596 21,547,126
Fully diluted3,387,367,710 585,972,958 3,433,133,044 339,856,357

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Changes in Stockholders' Equity (Deficit) (Unaudited) - USD ($)Common Stock [Member]Preferred Stock - Class E [Member]Additional Paid-in Capital [Member]Accumulated Deficit [Member]Total
Beginning Balance at Jun. 30, 2019 $ 1,072 $ 4,859,731 $ (9,470,685) $ (4,609,882)
Beginning Balance, shares at Jun. 30, 201911,318,901
Common stock issued for services $ 314 1,995,900 1,996,214
Common stock issued for services, shares3,119,912
Common stock issued in exchange for debt reduction $ 9,598 4,137,688 4,147,286
Common stock issued in exchange for debt reduction, shares95,988,567
Settlement of conversion features 152,374 152,374
Issuance of common stock to warrant holders
Issuance of common stock to warrant holders, shares23,142,794
Common stock issued as compensation $ 14 59,497 59,511
Common stock issued as compensation, shares144,511
Common stock issued in acquisition of Ehlert Solutions and Interlock Concepts, Inc. $ 135 1,720,216 1,720,351
Common stock issued in acquisition of Ehlert Solutions and Interlock Concepts, Inc., shares1,350,000
Common stock issued for convertible notes $ 50 219,950 220,000
Common stock issued for convertible notes, shares500,000
Commitment shares issued $ 3 6,997 7,000
Commitment shares issued, shares25,000
Issuance of Preferred Stock - Class E $ 50 499,950 500,000
Issuance of Preferred Stock - Class E, shares 500,000
Consolidated net loss (10,100,651)(10,100,651)
Ending Balance at Mar. 31, 2020 $ 11,186 $ 50 13,652,303 (19,571,336)(5,907,797)
Ending Balance, Shares at Mar. 31, 2020135,589,685 500,000
Beginning Balance at Jun. 30, 2020 $ 59,539 $ 50 15,697,140 (23,496,792) $ (7,740,063)
Beginning Balance, shares at Jun. 30, 2020628,039,242 500,000 628,000,617
Common stock issued for services $ 10,580 2,767,970 $ 2,778,550
Common stock issued for services, shares105,800,000
Common stock issued in exchange for debt reduction $ 138,281 12,892,954 13,031,235
Common stock issued in exchange for debt reduction, shares1,382,812,744
Issuance of common stock to warrant holders
Issuance of common stock to warrant holders, shares249,792,217
Commitment shares issued $ 5,750 1,171,250 1,177,000
Commitment shares issued, shares57,500,000
Common stock issued under Equity Purchase Agreement $ 37,700 8,254,700 8,292,400
Common stock issued under Equity Purchase Agreement, shares377,000,000
Common stock issued as collateral
Common stock issued as collateral, shares50,000,000 50,000,000
Common stock issued in acquisition $ 1,000 150,000 $ 151,000
Common stock issued in acquisition, shares10,000,000
Consolidated net loss (23,793,148)(23,793,148)
Ending Balance at Mar. 31, 2021 $ 252,850 $ 50 $ 40,934,014 $ (47,289,940) $ (6,103,026)
Ending Balance, Shares at Mar. 31, 20212,860,944,203 500,000 2,810,905,578

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)9 Months Ended
Mar. 31, 2021Mar. 31, 2020
Cash Flows from Operating Activities
Net loss $ (23,793,148) $ (10,100,651)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization278,949 563,855
Goodwill and intangible assets impairment charge 2,000,287
Loss on disposal of property and equipment 13,236
Amortization of convertible debt discounts265,953 308,062
Accretion and settlement of financing instruments and change in fair value of derivative liability3,827,600 (389,331)
Stock compensation and stock issued for services2,789,130
Stock issued for payment of interest13,826,684
Changes in assets and liabilities:
Accounts receivable(472,892)323,444
Inventories(1,260,363)(194,699)
Prepaid expenses and other assets 18,098
Accounts payable(1,979,801)217,307
Accrued expenses62,253 (365,562)
Deferred revenue(318,778)167,404
Net cash used in operating activities(6,774,413)(7,438,550)
Cash Flows from Investing Activities
Acquisition of business, net of cash38,836 2,967,918
Purchased capitalized development costs(120,404)
Purchases of property and equipment (17,636)
Net cash provided by (used in) investing activities(81,568)2,950,282
Cash Flows from Financing Activities
Proceeds from notes payable332,500
Principal payments on financing lease obligations (5,721)
Principal payments on notes payable(1,878)(48,331)
Payments on advances from stockholder, net(140,596)
Payments on convertible notes payable(110,000)(655,076)
Proceeds from convertible notes payable1,956,000 4,550,684
Proceeds from notes payable related parties543,613 672,084
Payments on line of credit, net(245,000)(100)
Proceeds from sale of common stock under Equity Purchase Agreement4,851,333
Net cash provided by financing activities7,185,972 4,513,540
Net Increase in Cash and Cash Equivalents329,991 25,272
Cash, Beginning of Period412,391 169,430
Cash, End of Period742,382 194,702
Supplemental and Non Cash Disclosures
Noncash additions related to convertible debt228,020 268,350
Cash paid for interest163,314 176,379
Interest on shares issued under Equity Purchase Agreement6,807,587
Related party note payable issued for acquisition of business194,526 1,484,473
Acquisition of goodwill and intangibles46,869 3,760,287
Stock compensation and stock issued for services2,778,550 2,055,873
Property leased with financing lease25,317 37,979
Accretion of discount and change in fair value of derivatives3,895,991
Common stock issued in exchange for convertible debt reduction $ 4,117,650 $ 3,447,912

Summary of Significant Accounti

Summary of Significant Accounting Policies9 Months Ended
Mar. 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting PoliciesNote 1 - Summary of Significant Accounting Policies Corporate History, Nature of Business, Mergers and Acquisitions Galaxy is a manufacturer and U.S. distributor of interactive learning technology hardware and software that allows the presenter and participant to engage in a fully collaborative instructional environment. Galaxy's products include Galaxy's own private-label interactive touch screen panel, its own Intercom, Bell, and Paging solution, as well as numerous other national and international branded peripheral and communication devices for safety and security purposes. New technologies like Galaxy's own touchscreen panels are sold along with renowned brands such as Google Chromebooks, Microsoft Surface Tablets, Lenovo and Acer computers, Verizon WiFi and more. Galaxy's distribution channel consists of approximately 37 resellers across the U.S. who primarily sell its products within the commercial and educational market. Galaxy does not control where the resellers focus their resell efforts; however, the K-12 education market is the largest customer base for Galaxy products comprising nearly 90% of Galaxy's sales. In addition, Galaxy also possesses its own OEM division where it manufacturers products for other vendors in their industry and white labels the products under other brands. Solutions and Concepts are Arizona-based audio design and manufacturing companies creating innovative products that provide fundamental tools for building notification systems primarily to K-12 education market customers located primarily in the north and northwest United States. These products and services allow institutions access to intercom, scheduling, and notification systems with improved ease of use. The products provide an open architecture solution to customers which allows the products to be used in both existing and new environments. Intercom, public announcement (PA), bell and control solutions are easily added and integrated within the open architecture design and software model. These products combine elements over a common internet protocol (IP) network, which minimizes infrastructure requirements and reduces costs by combining systems. On October 15, 2020, the Company entered into an Asset Purchase Agreement (AP), 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. Classroom Tech provides cutting-edge presentation products to schools, training facilities, churches, corporations and retail establishments. Their high quality solutions are customized to meet a variety of needs and budgets in order to provide the best in education and presentation technology. Classroom Tech direct-sources and imports many devices and components which allows the Company to be innovative, nimble and capable of delivering a broad range of cost-effective solutions. Classroom Tech also offers in-house service and repair facilities and carries many top brands. Impact of Coronavirus Aid, Relief, and Economic Security Act The Coronavirus Aid, Relief and Economic Security Act (the "CARES Act") was enacted in March 2020 in response to the COVID-19 pandemic. The CARES Act and related rules and guidelines include several significant provisions, including delaying certain payroll tax payments, mandatory transition tax payments, and estimated income tax payments that we are deferring to future periods. As a result, the Company delayed payment of certain payroll tax payments in the amount of $19,517 as of March 31, 2021 and June 30, 2020, respectively. In April 2020, the Company applied for an unsecured loan (the "PPP Loan") under the Paycheck Protection Program (PPP). The PPP was established under The CARES Act and is administered by the U.S. Small Business Administration (SBA). The PPP loan was approved and funded, and the Company entered into an unsecured loan of approximately $311,000. The PPP loan matures in April 2022 and accrues interest at an annual rate of 0.98%. The promissory note evidencing the PPP Loan contains customary events of default relating to, among other things, payment defaults and provisions of the promissory note. In accordance with the requirements of the CARES Act, the Company used the proceeds from the PPP Loan primarily for payroll costs. See Note 6. In May 2020, the Company received a loan from the SBA under Section 7(b) of the Small Business Act. The $150,000
secured loan matures in May 2050 and accrues interest at an annual rate of 3.75%. The promissory note is collateralized by a security
interest in substantially all assets of the Company. The loan proceeds are to fund working capital needs due to economic injury caused
by the COVID-19 pandemic. See Note 6. Basis of Presentation and Interim Financial Information The accompanying Unaudited Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP") and applicable rules and regulations of the Securities and Exchange Commission (the "SEC") pertaining to interim financial information. Accordingly, these interim financial statements do not include all information or footnote disclosures required by GAAP for complete financial statements and, therefore, should be read in conjunction with the Consolidated Financial Statements and notes thereto in our June 30, 2020 Annual Report on Form 10-K and other current filings with the SEC. In the opinion of management, all adjustments, consisting of those of a normal recurring nature, necessary to present fairly the results of the periods presented have been included. The results of operations for the interim periods presented may not necessarily be indicative of the results to be expected for the full year. Principles of Consolidation The financial statements include the consolidated assets and liabilities of the combined company (collectively Galaxy Next Generation, Inc., Classroom Technology Solutions Inc., Interlock Concepts, Inc., and Ehlert Solutions Group, Inc. referred to collectively as the "Company"). See Note 14. All intercompany transactions and accounts have been eliminated in the consolidation. The Company’s common stock is traded on over-the-counter markets under the stock symbol GAXY. Capital Structure In accordance with ASC 505, Equity, the Company's capital structure is as follows: March 31, 2021 Authorized Issued Outstanding Common stock 4,000,000,000 2,860,944,203 2,810,905,578 $.0001 par value, one vote per share Preferred stock 200,000,000 - - $.0001 par value, one vote per share Preferred stock - Class A 750,000 - - $.0001 par value; no voting rights Preferred stock - Class B 1,000,000 - - Voting rights of 10 votes for Preferred B share; 2% preferred dividend payable annually Preferred stock - Class C 9,000,000 - - $.0001 par value; 500 votes per share, convertible to common stock Preferred stock - Class D 1,000,000 - - $.0001 par value; no voting rights, convertible to common stock, mandatory conversion to common stock 18 months after issue Preferred stock - Class E 500,000 500,000 500,000 $.0001 par value; no voting rights, convertible to common stock June 30, 2020 Authorized Issued Outstanding Common stock 4,000,000,000 628,039,242 628,000,617 $.0001 par value, one vote per share Preferred stock 200,000,000 - - $.0001 par value, one vote per share Preferred stock - Class A 750,000 - - $.0001 par value; no voting rights Preferred stock - Class B 1,000,000 - - Voting rights of 10 votes for 1 Preferred B share; 2% preferred dividend payable annually Preferred stock - Class C 9,000,000 - - $.0001 par value; 500 votes per share, convertible to common stock Preferred stock - Class D 1,000,000 - - $.0001 par value; no voting rights, convertible to common stock, mandatory conversion to common stock 18 months after issue Preferred stock - Class E 500,000 500,000 500,000 $.0001 par value; no voting rights, convertible to common stock There is no publicly traded market for the preferred shares. There are 399,163,143 common shares reserved at March 31, 2021 under terms of the convertible debt agreements, Stock Plan and Equity Purchase Agreement (see Notes 6, 13 and 15). There are 194,683,306 issued common shares that are restricted as of March 31, 2021. The shares may become free-trading upon satisfaction of certain terms and regulatory conditions. Accounts Receivable Management deemed no allowance for doubtful accounts was necessary at March 31, 2021 and June 30, 2020. At March 31, 2021 and June 30, 2020, $758,481 and $670,031 of total accounts receivable were considered unbilled and recorded as deferred revenue. The Company factored approximately $600,000 and $0 of accounts receivable during the nine months ended March 31, 2021 and year ended June 30, 2020, respectively. For the three months and nine months ended March 31, 2021, expenses on sale of trade receivables was inconsequential. Inventories Management estimates $67,635 of inventory reserves at March 31, 2021 and June 30, 2020. Goodwill and Intangible Assets Management of the Company determined that a triggering event to assess goodwill impairment occurred during the
year ended June 30, 2020 due to the separation of a key executive associated with their acquisition of Concepts and Solutions. While
there was no single determinative event, the consideration in totality of several factors that developed led management to conclude that
it was more likely than not that the fair values of certain intangible assets and goodwill acquired as part of that acquisition were
below their carrying amounts. These factors included: a) former key executive separating from the Company; b) respective former key executive
violating his noncompete changing the use and value of it; c) sustained decrease in the Company's share price which reduced market capitalization;
and d) uncertainty in the United States and global economies due to Covid-19. As a result, the Company recorded a non-cash impairment
loss of approximately $2,000,000, including $800,287 related to goodwill and $1,200,000 related to finite-lived intangible assets. No
such impairment charge was recorded during the three or nine months ended March 31, 2021. Recent Accounting Pronouncements In January 2020, the FASB issued ASU No. 2020-01, "Investments - Equity Securities (Topic 321), Investments - Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) - Clarifying the Interactions between Topic 321, Topic 323, and Topic 815." The ASU is based on a consensus of the Emerging Issues Task Force and is expected to increase comparability in accounting for these transactions. ASU 2020-01 made targeted improvements to accounting for financial instruments, including providing an entity the ability to measure certain equity securities without a readily determinable fair value at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer. Among other topics, the amendments clarify that an entity should consider observable transactions that require it to either apply or discontinue the equity method of accounting. For public business entities, the amendments in the ASU are effective for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. The Company is currently evaluating the impacts of adoption of the new guidance to its consolidated financial statements. In December 2019, the FASB issued ASU No. 2019-12 "Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes ("ASU 2019-12") by removing certain exceptions to the general principles. The amendments will be effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. Early adoption of the amendments is permitted. Depending on the amendment, adoption may be applied on a retrospective, modified retrospective or prospective basis. The Company is currently evaluating the impacts of adoption of the new guidance to its consolidated financial statements. In August 2020, the FASB issued ASU 2020-06, "Accounting for Convertible Instruments and Contracts in an Entity's Own Equity", which simplifies the accounting for certain convertible instruments, amends guidance on derivative scope exceptions for contracts in an entity's own equity and modifies the guidance on diluted EPS calculations as a result of these changes. The guidance in this ASU can be adopted using either a full or modified retrospective approach and becomes effective for annual reporting periods beginning after December 15, 2020, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures. The Company has implemented all new applicable accounting pronouncements that are in effect and applicable. These pronouncements did not have any material impact on the consolidated financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. Reclassification Certain amounts in the current period financial statements have been reclassified in order to conform to the current year presentation.

Contract Balances

Contract Balances9 Months Ended
Mar. 31, 2021
Revenue from Contract with Customer [Abstract]
Contract BalancesNote 2 - Contract Balances Contract assets and contract liabilities are as follows: March 31, 2021 June 30, 2020 Contract assets $ - $ - Contract liabilities 217,134 463,961

Property and Equipment

Property and Equipment9 Months Ended
Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Property and EquipmentNote 3 - Property and Equipment Property and equipment are comprised of the following at: March 31, 2021 June 30, 2020 Vehicles $ 115,135 $ 115,135 Equipment 22,877 6,097 Furniture and fixtures 25,085 24,335 163,097 145,567 Accumulated depreciation (104,807) (93,518) Property and equipment, net $ 58,290 $ 52,049 Depreciation expense was $4,641 and $10,011 for the three months ended March 31, 2021 and 2020, respectively. Depreciation expense was $11,289 and $27,855 for the nine months ended March 31, 2021 and 2020, respectively.

Intangible Assets

Intangible Assets9 Months Ended
Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible AssetsNote 4 - Intangible Assets Customer Lists and Vendor Relationships Intangible assets are stated at the lower of cost or fair value. Customer lists and vendor relationships are amortized on a straight-line basis over five years, representing the period over which the Company expects to receive future economic benefits from these assets. Amortization of customer lists and vendor relationships was $70,343 and $0 for the three months ended March 31, 2021 and 2020, respectively. Amortization of customer lists and vendor relationships was $208,296 and $0 for the nine months ended March 31, 2021 and 2020, respectively. Amortization of these costs are included in general and administrative expenses in the Company's condensed consolidated statements of operations. Product Development Costs Annual amortization expense is calculated based on the straight-line method over the product's estimated economic life. Amortization of product development costs incurred begins when the related products are available for sale to customers. Amortization of product development costs was $26,436 and $0 for the three months ended March 31, 2021 and 2020, respectively. Amortization of product development costs was $59,364 and $0 for the nine months ended March 31, 2021 and 2020, respectively. Amortization of these costs are included in cost of sales in the Company's condensed consolidated statements of operations. The following tables shows goodwill, finite-lived intangible assets, accumulated amortization, and the impairment charges: March 31, 2021 Cost Accumulated Amortization Net Book Value Impairment Total Goodwill $ 834,220 $ - $ 834,220 $ - $ 834,220 Finite-lived assets: Customer list $ 922,053 $ (268,063) $ 653,990 $ - $ 653,990 Vendor relationships 484,816 (144,233) 340,583 - 340,583 Capitalized product development costs 402,255 (60,900) 341,355 - 341,355 $ 1,809,124 $ (473,196) $ 1,335,928 $ - $1,335,928 June 30, 2020 Cost Accumulated Amortization Net Book Value Impairment Total Goodwill $ 1,634,507 $ - $ 1,634,507 $ (800,287) $ 834,220 Finite-lived assets: Customer list $ 881,000 $ (132,147) $ 748,853 $ - $ 748,853 Vendor relationships 479,000 (71,847) 407,153 - 407,153 Noncompete agreements 1,600,000 (400,000) 1,200,000 (1,200,000) - Capitalized product development costs 281,845 (1,536) 280,309 - 280,309 $ 3,241,845 $ (605,530) $ 2,636,315 $(1,200,000) $1,436,315 Estimated amortization expense related to intangible assets for the next five years is as follows: Period ending March 31, 2022 $ 387,118 2023 387,118 2024 347,598 2025 187,885 2026 26,209 $ 1,335,928

Lines of Credit

Lines of Credit9 Months Ended
Mar. 31, 2021
Line of Credit Facility [Abstract]
Lines of CreditNote 5 - Lines of Credit The Company has an available $1,000,000 and $1,250,000 line of credit at March 31, 2021 and June 30, 2020, respectively, bearing interest at prime plus 0.5% (3.75% at March 31, 2021 and 4.25% at June 30, 2020). The line of credit was renewed in October 2020 at a reduced available credit line, change in collateral, and a new expiration date of October 29, 2021. The renewed line of credit is collateralized by certain real estate owned by a family member of a stockholder, 50,000,000 shares of the Company's common stock par value $0.0001 per share (the "Common Stock") and the personal stock of two stockholders, and a key man life insurance policy. A minimum average bank balance of $50,000 was required on the line of credit agreement at June 30, 2020, but this requirement was removed in October 2020. The outstanding balance is $991,598 and $1,236,598 at March 31, 2021 and June 30, 2020, respectively. The Company has a $1,000,000 available credit line under an accounts receivable factoring agreement through July 30, 2022. No amounts were outstanding as of March 31, 2021. See Note 13.

Notes Payable

Notes Payable9 Months Ended
Mar. 31, 2021
Debt Disclosure [Abstract]
Notes PayableNote 6 - Notes Payable Long Term Notes Payable March 31, 2021 June 30, 2020 Note payable with a bank bearing interest at 4% and maturing on June 26, 2020. The note was renewed by the lender with a revised maturity of June 26, 2021 and a lowered interest rate to 3%. The renewal provides for monthly interest payments and a balloon payment of outstanding principal and interest at maturity. The note is collateralized by a certificate of deposit owned by a related party. $274,539 $274,900 Long term PPP loan under the CARES Act bearing interest at 0.98% and maturing in April 2022. Monthly installments of principal and interest of $13,137 begin in October 2020. Payments on the loan are subject to application for SBA forgiveness submitted in 2021. 310,832 310,832 Long term loan under Section 7(b) of the Economic Injury Disaster Loan program bearing interest at 3.75% and maturing in May 2050. Monthly installments of principal and interest of $731 begin in May 2021. 150,000 150,000 Note payable to an investor bearing interest of 10% and maturing on January 13, 2022 with monthly installments of principal and interest of $45,294 beginning in June 2021. 385,000 - Financing lease liabilities for offices and warehouses with monthly installments of $12,449 (ranging from $1,083 to $3,524) over terms expiring through July 2023. 186,119 223,982 Financing leases with a related party for delivery vehicles with monthly installments totaling $813, including interest, over five year terms expiring through July 2020. - 1,245 Note payable with a finance company for delivery vehicle with monthly installments totaling $679 including interest at 8.99% over a six year term expiring in December 2025. 32,374 34,019 Total Notes Payable 1,338,864 994,978 Current Portion of Notes Payable 940,011 512,425 Long-term Portion of Notes Payable $ 398,853 $ 482,553 Future minimum principal payments on the long-term notes payable to unrelated parties are as follows: Period ending March 31, 2022 $ 940,011 2023 149,076 2024 26,305 2025 16,035 2026 14,662 Thereafter 192,775 $ 1,338,864 Convertible Notes March 31, 2021 June 30, 2020 On March 28, 2019, the Company signed a convertible promissory note with an investor. The $225,000 note was issued at a discount of $20,000 and bears interest at 10% per year. The Company issued 25,000 common shares to the investor. Three draws of $56,250, $112,500, and $56,250 were borrowed under this note. The note principal and interest were convertible into shares of common stock at the lower of (a) 70% of the lowest traded price of the common stock during the 20 trading days immediately preceding the notice of conversion or (b) $3 per share, beginning in September 2019. The note had prepayment penalties ranging from 110% to 125% of the principal and interest outstanding if repaid within 60 to 180 days from issuance. The note matured in three intervals in March 2020, June 2020, and November 2020. The note was repaid by conversion to stock. $ - $24,150 On November 18, 2019, the Company signed a convertible promissory note with an investor. The $110,000 note was issued at a discount of $10,000 and bore interest at 8% per year. The note principal and interest were convertible into shares of common stock at the lower of (a) 70% of the lowest traded price of common stock during the 15 trading days prior to the issue date or (b) 70% of the lowest traded price for the common stock during the 15 trading days prior to conversion of the note. The note matured in November 2020. The note had prepayment penalties between 115% and 125% of the principal and interest outstanding if repaid before 180 days from issuance. The note was repaid by conversion to stock. - 1,000 On December 11, 2019, the Company signed a convertible promissory note with an investor. The $220,430 note was issued at a discount of $15,430 and bore interest at 8% per year. The note principal and interest were convertible into shares of common stock at the lower of (a) $0.46 per share or (b) 75% of the lowest trading price of common stock during the 10 trading days prior to conversion beginning in June 2020. The note matured in December 2020. The note had prepayment penalties between 120% and 130% of the principal and interest outstanding if repaid before 180 days from issuance. The note was repaid by conversion to stock. - 121,200 On November 25, 2019, the Company signed a convertible promissory note with an investor. The $1,000,000 note was issued at a discount of $70,000 and bore interest at 8% per year. The note principal and interest up to $250,000 every 30-day calendar period were convertible into shares of common stock at the lower of (a) 75% of the lowest traded price of the common stock during the 10 trading days immediately preceding the notice of conversion or (b) $0.46 per share. The note matured in November 2020. The note had a redemption premium of 115% of the principal and interest outstanding if repaid before maturity. The note was repaid by conversion to stock. - 825,000 On January 9, 2020, the Company entered into a $225,000 convertible note. The $225,000 note was issued at a discount of $13,500 and bore interest at 8% per year. The note principal and interest were convertible into shares of common stock at the lower of (a) 75% of the lowest traded price of the common stock during the 10 trading days immediately preceding the notice of conversion or (b) the lowest traded price of the common stock during the 10 trading days prior to the issuance of this note. The note matured in October 2020. The note had prepayment penalties of 110% to 125% of the principal and interest outstanding if repaid before 180 days from issuance. The principal amount of the note was increased by $25,000 due to the value of the stock price at conversion. The note was repaid by conversion to stock. - 250,000 On March 25, 2020, the Company signed a convertible promissory note with an investor. The $338,625 note was issued at a discount of $23,625 and bore interest at 8% per year. The note principal and interest were convertible into shares of common stock at the lower of (a) $0.46 per share or (b) 75% of the lowest trading price of common stock during the 10 trading days prior to conversion. The note matured in March 2021. The note had prepayment penalties between 120% and 130% of the principal and interest outstanding if repaid before 180 days from issuance. The note was repaid by conversion to stock. - 338,625 On June 26, 2020, the Company signed a convertible promissory note with an investor. The $430,000 note was issued at a discount of $30,000 and bears interest at 8% per year. The note principal and interest were convertible into shares of common stock at the lower of (a) $0.47 per share or (b) 70% of the lowest trading price of common stock during the 10 trading days prior to conversion. The had note maturity of June 2021. The note had prepayment penalties between 120% and 130% of the principal and interest outstanding if repaid before 180 days from issuance. The note was repaid by conversion to stock. - 430,000 Total Convertible Notes Payable - 1,989,975 Less: Unamortized original issue discounts - 888,075 Current Portion of Convertible Notes Payable - 1,101,900 Long-term Portion of Convertible Notes Payable $ - $ - The original issue discount is being amortized over the terms of the convertible notes using the effective interest method. During the three months ended March 31, 2021 and 2020, the Company amortized $8,750 and $91,338, respectively, of debt discounts to interest expense and $0 and $603,852, respectively, to interest accretion. During the nine months ended March 31, 2021 and 2020, the Company amortized $256,452 and $247,794, respectively, of debt discounts to interest expense and $766,603 and $1,412,705, respectively, to interest accretion. Convertible notes are subordinate to the bank debt of the Company. Accrued but unpaid interest on the notes is convertible by the lender into, and payable by the Company in common shares at a price per common share equal to the most recent closing price of the Company's common shares prior to the delivery to the Company of a request to convert interest, or the due date of interest, as applicable. Interest, when due, is payable either in cash or common shares. The conversion features meet the definition of a derivative liability instrument because the conversion rate is variable and therefore does not meet the "fixed-for-fixed" criteria outlined in ASC 815-40-15. As a result, the conversion features of the notes are recorded as a derivative liability at fair value and marked-to-market each period with the changes in fair value each period charged or credited to other income (expense).

Fair Value Measurements

Fair Value Measurements9 Months Ended
Mar. 31, 2021
Fair Value Disclosures [Abstract]
Fair Value MeasurementsNote 7 - Fair Value Measurements The following table presents information about the assets and liabilities that are measured at fair value on a recurring basis at March 31, 2021 and June 30, 2020 and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value. At March 31, 2021 Total Level 1 Level 2 Level 3 Assets Customer list $653,990 - - $653,990 Vendor relationship 340,583 - - 340,583 Development costs 341,355 - - 341,355 $1,335,928 - - $1,335,928 Liabilities Original issue discount, convertible debt $3,376,000 - - $3,376,000 At June 30, 2020 Total Level 1 Level 2 Level 3 Assets Customer list $748,853 - - $748,853 Vendor relationship 407,153 - - 407,153 Development costs 280,309 - - 280,309 $1,436,315 - - $1,436,315 Liabilities Original issue discount, convertible debt $213,300 - - $213,300 Derivative liability warrants 33,312 - - 33,312 Total $246,612 - - $246,612 As of March 31, 2021, and June 30, 2020, the only asset required to be measured on a nonrecurring basis was goodwill and the fair value of the asset amounted to $834,220 using level 3 valuation techniques. The Company measures the fair market value of the Level 3 liability components using the Monte Carlo model and
projected discounted cash flows, as appropriate. These models were prepared by an independent third party and consider management's best
estimate of the conversion price of the stock, an estimate of the expected time to conversion, an estimate of the stock's volatility,
and the risk-free rate of return expected for an instrument with a term equal to the duration of the convertible note. The derivative liability was valued using the Monte Carlo pricing model with the following inputs: At March 31, 2021 Risk-free interest rate: 0.05% Expected dividend yield: 0.00% Expected stock price volatility: 305.00% Expected option life in years: 0.62 to 0.95 years At June 30, 2020 Risk-free interest rate: 0.09% Expected dividend yield: 0.00% Expected stock price volatility: 300.00% Expected option life in years: .089 to 1.69 years The following table sets forth a reconciliation of changes in the fair value of the Company's convertible debt components classified as Level 3 in the fair value hierarchy at March 31, 2021 and June 30, 2020: Balance at June 30, 2020 $ 246,612 Additional convertible securities at inception 2,000 Realized (55,612) Unrealized 3,183,000 Ending balance at March 31, 2021 $ 3,376,000 Balance at June 30, 2019 $ 1,025,944 Additional convertible securities at inception 2,027,000 Settlement of conversion features and warrants (152,374) Realized (240,903) Unrealized (2,413,055) Ending balance at June 30, 2020 $ 246,612

Related Party Transactions

Related Party Transactions9 Months Ended
Mar. 31, 2021
Related Party Transactions [Abstract]
Related Party TransactionsNote 8 - Related Party Transactions Notes Payable March 31, 2021 June 30, 2020 Note payable to a stockholder in which the $200,000 principal plus $10,000 of interest was payable in December 2019. Borrowings under the note increased to $400,000 and the maturity was extended to November 2021. The note bears interest at 6% interest and is payable in cash or common stock, at the Company's option. If interest is paid in common stock, the conversion price will be the market price at the time of conversion. Principal on the note at maturity is convertible into 400,000 shares of Series D Preferred Stock. If principal is paid prior to maturity, the right of conversion is terminated. $400,000 $400,000 Fair value of unsecured notes payable to seller of Concepts and Solutions, a related party, bearing interest at 3% per year, payable in annual installments through November 30, 2021. Payments are subject to adjustment based on the achievement of minimum gross revenues and successful completion of certain pre-acquisition withholding tax issues of Concepts and Solutions. 1,030,079 1,030,079 Note payable to a stockholder in which the note principal plus 6% interest is payable in November 2021. Note was amended in March 2020 by increasing the balance to $1,225,000 and extending the maturity to March 2022. Interest is payable in cash or common stock, at the holder's option. If interest is paid in common stock, the conversion price will be the market price at the time of conversion. Principal on the note at maturity is convertible into 1,000,000 shares of Series D Preferred Stock. If principal is paid prior to maturity, the right of conversion is terminated. 1,225,000 1,225,000 Note payable to a stockholder in which the note principal plus 6% interest is payable in November 2021. Interest is payable in cash or common stock, at the Company's option. If interest is paid in common stock, the conversion price will be the market price at the time of conversion. Principal on the note at maturity is convertible into 200,000 shares of Series D Preferred Stock. If principal is paid prior to maturity, the right of conversion is terminated. 200,000 200,000 Note payable to a stockholder in which the note principal plus interest at 10% is payable the earlier of 60 days after invoicing a certain customer, or December 31, 2021, due to an extension granted by the lender. The note is collateralized by a security interest in a certain customer purchase order. 385,000 385,000 Note payable to a stockholder which is, upon the option of the stockholder, immediately convertible into restricted common shares. 500,000 - Note payable related to acquisition of Classroom Tech in which the note principal is payable in 2021 with no interest obligations, upon the shareholder's resolution of a pre-acquisition liability with a bank. 111,164 - Note payable related to the acquisition of Classroom Tech in which the note principal is payable in 2021 with no interest obligations. 44,526 - Other short-term payables due to stockholders and related parties 88,991 107,733 Total Related Party Notes Payable and Other Payables 3,984,760 3,347,812 Current Portion of Related Party Notes Payable and Other Payables 3,984,760 1,272,812 Long-term Portion of Related Party Notes Payable and Other Payables $ - $2,075,000 Leases The Company leases property used in operations from a related party under terms of a financing lease. The term of the lease expires on December 31, 2021. The monthly lease payment is $1,500 plus maintenance and property taxes, as defined in the lease agreement. The lease was amended, and the monthly lease payment increased to $9,664 per month. Rent expense for this lease was $89,500 and $98,500 for the three and nine months ended March 31, 2021 and 2020, respectively. Other Agreements A related party collateralizes the Company's short-term note with a certificate of deposit in the amount of $274,900, held at the same bank. The related party will receive a $7,500 collateral fee for this service (see Note 6).

Lease Agreements

Lease Agreements9 Months Ended
Mar. 31, 2021
Leases [Abstract]
Lease AgreementsNote 9 - Lease Agreements The Company has financing lease liabilities for offices and warehouses with monthly installments of $12,449 (ranging
from $1,083 to $3,524) including imputed interest (ranging from 0% to 2%), over 2-year terms plus extensions, expiring through July 2023. Right-of-use assets: Operating right-of-use assets $176,624 Operating lease liabilities: Current portion of long term payable 110,099 Financing leases payable, less current portion 76,020 Total financing lease liabilities $186,119 As of March 31, 2021, financing lease maturities are as follows: Period ending March 31, 2022 $110,099 2023 76,020 $186,119 As of March 31, 2021, the weighted average remaining lease term was 1.2 years.

Equity

Equity9 Months Ended
Mar. 31, 2021
Stockholders' Equity Note [Abstract]
EquityNote 10 - Equity During the nine months ended March 31, 2021, the Company issued 105,800,000 shares of common stock for professional consulting services. These shares were valued at $2,778,550 upon issuance during the nine months ended March 31, 2021. During the nine months ended March 31, 2021, the Company issued 1,382,812,744 shares of common stock for debt reduction. These shares were valued at $13,031,235. During the nine months ended March 31, 2021, the Company issued 249,792,217 shares of common stock to warrant holders in six cashless transactions. During the nine months ended, the Company issued 5,000,000 shares of common stock for commitment shares under a one year note payable issued on January 13, 2021 to an investor. During the nine months ended March 31, 2021, the Company issued 377,000,000 shares of common stock in exchange for proceeds under the Equity Purchase agreement. These shares were valued at $8,292,400 upon issuance during the nine months ended March 31, 2021. During the nine months ended March 31, 2021, the Company issued 50,000,000 shares of common stock as collateral for the line of credit. The shares are held in the Company’s name and serve as collateral. During the nine months ended March 31, 2021, the Company issued 10,000,000 shares of common stock for the acquisition
of Classroom Technology Solutions, Inc. These shares were valued at $151,000 upon issuance during the nine months ended March 31, 2021.

Income Taxes

Income Taxes9 Months Ended
Mar. 31, 2021
Income Tax Disclosure [Abstract]
Income TaxesNote 11 - Income Taxes The Company's effective tax rate differed from the federal statutory income tax rate for the nine months ended March 31, 2021 and 2020 as follows: Federal statutory rate 21% State tax, net of federal tax effect 5.31% Valuation allowance -26% Effective tax rate 0% The Company had no federal or state income tax (benefit) for the nine months ended March 31, 2021 or 2020. The Company's deferred tax assets and liabilities as of March 31, 2021 and June 30, 2020, are summarized as follows: March 31, 2021 June 30, 2020 Federal Deferred tax assets $ 9,719,000 $ 4,825,100 Less valuation allowance (9,719,000) (4,825,100) Deferred tax liabilities - - - - State Deferred tax assets 2,595,300 1,290,900 Less valuation allowance (2,595,300) (1,290,900) Deferred tax liabilities - - - - Net Deferred Tax Assets $ - $ - The Company's policy is to provide for deferred income taxes based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates that will be in effect when the differences are expected to reverse. The Company has not generated taxable income and has not recorded any current income tax expense at March 31, 2021 and 2020, respectively. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred taxes is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers projected future taxable income and tax planning strategies in making this assessment. The Company's deferred tax assets are primarily comprised of net operating losses ("NOL") that give rise to deferred tax assets. The NOL carryforwards expire over a range from 2021 to 2037, with certain NOL carryforwards that have no expiration. There is no tax benefit for goodwill impairment, which is permanently non-deductible for tax purposes. Additionally, due to the uncertainty of the utilization of NOL carry forwards, a valuation allowance equal to the net deferred tax assets has been recorded. The significant components of deferred tax assets as of March 31, 2021 and June 30, 2020, are as follows: March 31, 2021 June 30, 2020 Net operating loss carryforwards $ 11,962,800 $ 5,767,000 Valuation allowance (12,314,300) (6,116,000) Goodwill 256,800 278,900 Property and equipment (13,500) (10,500) Intangible assets 63,400 35,800 Inventory allowance 17,800 17,800 Warranty accrual and other 27,000 27,000 Net Deferred Tax Assets $ - $ - As of March 31, 2021, the Company does not believe that it has taken any tax positions that would require the recording
of any additional tax liability nor does it believe that there are any unrealized tax benefits that would either increase or decrease
within the next twelve months. As of March 31, 2021, the Company's income tax returns generally remain open for examination for three
years from the date filed with each taxing jurisdiction.

Commitments, Contingencies, and

Commitments, Contingencies, and Concentrations9 Months Ended
Mar. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments, Contingencies, and ConcentrationsNote 12 - Commitments, Contingencies, and Concentrations Contingencies Certain conditions may exist as of the date the condensed consolidated financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company's management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company's legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company's condensed consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed. On September 4, 2020, the Company recorded a pre-acquisition liability for approximately $591,000 relative to unpaid payroll tax liabilities and associated penalties and fees of Concepts and Solutions. The liability is included with the seller note payable. On August 14, 2021, the Company entered into a legal settlement agreement and recorded a liability for $2,000,000 related to a lawsuit by a previous creditor of Galaxy CO. The liability of $918,240 and $2,000,000 is included in the consolidated balance sheets at March 31, 2021 and June 30, 2021. This legal settlement was fully repaid subsequent to March 31, 2021 (Note 17). Concentrations Galaxy contracts the manufacturer of its products with overseas suppliers. The Company's sales could be adversely impacted by a supplier's inability to provide Galaxy with an adequate supply of inventory. Galaxy has two customers that accounted for approximately 73% of accounts receivable at March 31, 2021, and
three customers that accounted for approximately 79% of accounts receivable at June 30, 2020. Galaxy has four customers that
accounted for approximately 52% and two customers that accounted for 34% of total revenue for the nine months ended March 31, 2021,
respectively. From time to time, the Company has on deposit, in institutions whose accounts are insured by the Federal Deposit Insurance Corporation, funds in excess of the insured maximum. The at-risk amount is subject to significant daily fluctuation. The Company has never experienced any losses related to these balances, and as such, the Company does not believe it is exposed to any significant risk.

Material Agreements

Material Agreements9 Months Ended
Mar. 31, 2021
Disclosure of Material Agreements [Abstract]
Material AgreementsNote 13 - Material Agreements Equity Purchase Agreement On May 31, 2020, the Company entered into a two-year purchase agreement (the "Equity Purchase Agreement") with an investor, which was amended and restated on July 9, 2020 and then again on December 29, 2020. Pursuant to the terms of the Equity Purchase Agreement, the investor agreed to purchase up to $10 million of the Company's common stock (subject to certain limitations) from time to time during the term of the Equity Purchase Agreement. The Company issued a total of 50,000,000 shares of common stock to the investor as consideration for its commitment to purchase shares of the Company's common stock. Pursuant to the terms and conditions of the second amended and restated agreement on December 29, 2020, the Company sold, and the investor purchased 100 million shares of the Company’s common stock for an aggregate purchase price of $500,000. These shares are not yet issued and therefore, the purchase price is recorded as a related party payable to the investor (Note 8). The Company will use proceeds from shares issued to the investor for working capital and general and administrative expenses. Accounts Receivable Factoring Agreement On July 30, 2020, the Company entered into a two-year accounts receivable factoring agreement with a financial services company to provide working capital. Pursuant the agreement, the financial services company will pay the Company as the purchase price for the purchased accounts, an amount up to eighty percent (80%). Factoring fees are 2.5% of the face value of the account receivable sold to the factoring agent per month until collected. For collections over 90 days from the invoice date, the fee increases to 3.5%. The agreement contains a credit line of $1,000,000 and requires a minimum of $300,000 of factored receivables per calendar quarter. The agreement includes early termination fees and is guaranteed by the Company and the by two of the stockholders individually. The Company factored approximately $600,000 and $0 of accounts receivable as of March 31, 2021 and June 30, 2020, respectively. Employment Agreements On January 1, 2020, the Company entered into an employment agreement with the Chief Executive Officer (CEO) of the Company for a two-year term which was amended on September 1, 2020. Under the amended employment agreement, the CEO will receive annual compensation of $500,000, and an annual discretionary bonus based on profitability and revenue growth. The agreement includes a non-compete agreement and severance benefits of $90,000. On January 1, 2020, the Company entered into an employment agreement with the Chief Finance Officer (CFO) of the Company, who then also served as our Chief Operating Officer, for a two-year term, which was amended on September 1, 2020. Under the amended employment agreement, the CFO will receive annual compensation of $250,000, and an annual discretionary bonus based on profitability and revenue growth. The agreement includes a non-compete agreement and severance benefits of $72,000. On February 1, 2021, the Company entered into an employment agreement with the Chief Operations Officer (COO) of the Company for a one-year term. Under the employment agreement, the COO, will receive annual compensation of $140,000, and quarterly and annual discretionary bonus based on profitability and revenue growth. The agreement includes an initial issuance of common stock in the form of Rule 144 stock. Subsequent stock issuances to be available on an annual basis upon renewal of agreement. Supply Agreement The Company is party to a one-year supplier agreement to manufacture and sell audio products to a buyer that is effective until July 2021. The initial order under this supplier agreement is for 4,000 units, at a discounted total price of $3,488,000, to be delivered over the agreement period. If the buyer does not meet the minimum floor of 4,000 units, then the contract becomes void and the buyer must pay the difference between the units sold and the total floor pricing of the $3,488,000. The buyer will pay tooling costs of $25 per unit shipped to them. The Company supplied 1,051 units as of March 31, 2021. The agreement was extended in July 2020 for a one-year term. The agreement can be extended for one additional year.

Acquisition

Acquisition9 Months Ended
Mar. 31, 2021
Business Combinations [Abstract]
AcquisitionNote 14 - Acquisition Concepts and Solutions On September 4, 2019, Galaxy entered into a stock purchase agreement with Concepts and Solutions. Under the terms of the stock purchase agreement, 100% of the outstanding capital for both Concepts and Solutions was purchased by Galaxy. Concurrent with this acquisition, the Company applied pushdown accounting; therefore, the consolidated financial statements after completion of the acquisition include the assets, liabilities, and results of operations of the combined company from and after the closing date. As part of the stock purchase agreement, Galaxy issued 1,350,000 shares of common stock to the seller with a value of $1,485,000. In addition to the issuance of shares of common stock, the Company entered into three promissory notes with the seller for a total note payable of $3,000,000. Payments under the notes are subject to adjustment based on the achievement of minimum gross revenues and successful resolution of certain pre-acquisition payroll withholding tax issues of Concepts and Solutions. The Company believes future earnings goals will not be met and valued the note payable at $1,484,473. The balance of the note payable is $1,030,079 at March 31, 2021 and June 30, 2020. Management of the Company determined that a triggering event to assess the impairment of goodwill associated with the acquisition of Concepts and Solutions occurred during the year ended June 30, 2020. While there was no single event, the consideration in totality of several factors that developed during this year led management to conclude that it was more likely than not that the fair values of certain intangible assets and goodwill acquired as part of the acquisition were below their carrying amounts. See Note 4. The following table summarizes the preliminary allocation of the fair value of the assets and liabilities as of the acquisition date through pushdown accounting. The preliminary allocation to certain assets and/or liabilities may be adjusted by material amounts as the Company finalizes fair value estimates. Assets Cash $ 201,161 Accounts receivable 1,165,953 Inventory 94,360 Property and equipment 20,904 Other assets 2,800 Goodwill and other intangibles 3,760,287 Total Assets 5,245,465 Liabilities Accounts payable 1,225,734 Accrued expenses 783,540 Short-term debt 96,941 Deferred revenue 518,900 Total Liabilities 2,625,115 Net Assets $ 2,620,350 Consideration Fair value of anti-dilution clause in employment agreement $ 235,350 Note payable to seller 900,000 Stock 1,485,000 $ 2,620,350 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. Assets Cash $ 38,836 Accounts receivable 31,710 Inventory 209,431 Property and equipment 17,530 Other assets 1,150 Goodwill and other intangibles 46,869 Total Assets $ 345,526 Consideration Notes payable to seller and related party of seller $ 164,526 Bonus program 30,000 Stock 151,000 $ 345,526

Stock Plan

Stock Plan9 Months Ended
Mar. 31, 2021
Share-based Payment Arrangement [Abstract]
Stock PlanNote 15 - Stock Plan An Employee, Directors, and Consultants Stock Plan was established by the Company (the "Plan"). The Plan
is intended to attract and retain employees, directors and consultants by aligning the economic interest of such individuals more closely
with the Company's stockholders by paying fees or salaries in the form of shares of the Company's common stock. The Plan is renewed annually
or earlier. The 2020 Plan is effective September 16, 2020 and expires December 15, 2021. The 2019 Plan is effective December 13, 2018
and expires June 1, 2020. 99,250,000 Shares of Common Stock are reserved for stock awards under the Plans. There were 98,857,857 and
965,000 shares awarded under the Plans as of March 31, 2021 and June 30, 2020, respectively.

Going Concern

Going Concern9 Months Ended
Mar. 31, 2021
Disclosure of Going Concern [Abstract]
Going ConcernNote 16 - Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As reflected in the accompanying consolidated financial statements, the Company had negative working capital of approximately $7,791,000 an accumulated deficit of approximately $47,290,000, and cash used in operations of approximately $6,895,000 at March 31, 2021. The Company's operational activities has primarily been funded through issuance of common stock for services, related party advances, equity purchase agreement transactions for proceeds, accounts receivable factoring, debt financing and through the deferral of accounts payable and other expenses. The Company intends to raise additional capital through the sale of equity securities or borrowings from financial institutions and investors and possibly from related and nonrelated parties who may in fact lend to the Company on reasonable terms. Management believes that its actions to secure additional funding will allow the Company to continue as a going concern. There is no guarantee the Company will be successful in achieving any of these objectives. These sources of working capital are not assured, and consequently do not sufficiently mitigate the risks and uncertainties disclosed above. The ability of the Company to continue as a going concern is dependent upon management's ability to raise capital from the sale of its equity and, ultimately, the achievement of operating revenues. The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Subsequent Events

Subsequent Events9 Months Ended
Mar. 31, 2021
Subsequent Events [Abstract]
Subsequent EventsNote 17 - Subsequent Events On April 7, 2021, approximately $950,000 was paid to settle the legal settlement agreement discussed in Note 12. On April 5, 2021, the Company issued 50,000,000 shares to an investor in exchange for proceeds of approximately $500,000 under the Purchase Agreement dated May 2020, as amended and restated on July 9, 2020 and on December 29, 2020 (Note 13). On April 19, 2021, the Company issued 30,000,000 shares to an investor in exchange for expected proceeds of approximately $472,000 under the Purchase Agreement dated May 2020, as amended and restated on July 9, 2020 and on December 29, 2020 (Note 13). On April 29, 2021, the Company issued 100,000,000 shares to an investor to satisfy a $500,000 note payable to related party investor (Note 8).

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)9 Months Ended
Mar. 31, 2021
Accounting Policies [Abstract]
Corporate History, Nature of Business, Mergers and AcquisitionsCorporate History, Nature of Business, Mergers and Acquisitions Galaxy is a manufacturer and U.S. distributor of interactive learning technology hardware and software that allows the presenter and participant to engage in a fully collaborative instructional environment. Galaxy's products include Galaxy's own private-label interactive touch screen panel, its own Intercom, Bell, and Paging solution, as well as numerous other national and international branded peripheral and communication devices for safety and security purposes. New technologies like Galaxy's own touchscreen panels are sold along with renowned brands such as Google Chromebooks, Microsoft Surface Tablets, Lenovo and Acer computers, Verizon WiFi and more. Galaxy's distribution channel consists of approximately 37 resellers across the U.S. who primarily sell its products within the commercial and educational market. Galaxy does not control where the resellers focus their resell efforts; however, the K-12 education market is the largest customer base for Galaxy products comprising nearly 90% of Galaxy's sales. In addition, Galaxy also possesses its own OEM division where it manufacturers products for other vendors in their industry and white labels the products under other brands. Solutions and Concepts are Arizona-based audio design and manufacturing companies creating innovative products that provide fundamental tools for building notification systems primarily to K-12 education market customers located primarily in the north and northwest United States. These products and services allow institutions access to intercom, scheduling, and notification systems with improved ease of use. The products provide an open architecture solution to customers which allows the products to be used in both existing and new environments. Intercom, public announcement (PA), bell and control solutions are easily added and integrated within the open architecture design and software model. These products combine elements over a common internet protocol (IP) network, which minimizes infrastructure requirements and reduces costs by combining systems. On October 15, 2020, the Company entered into an Asset Purchase Agreement (AP), 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. Classroom Tech provides cutting-edge presentation products to schools, training facilities, churches, corporations and retail establishments. Their high quality solutions are customized to meet a variety of needs and budgets in order to provide the best in education and presentation technology. Classroom Tech direct-sources and imports many devices and components which allows the Company to be innovative, nimble and capable of delivering a broad range of cost-effective solutions. Classroom Tech also offers in-house service and repair facilities and carries many top brands.
Impact of Coronavirus Aid, Relief, and Economic Security ActImpact of Coronavirus Aid, Relief, and Economic Security Act The Coronavirus Aid, Relief and Economic Security Act (the "CARES Act") was enacted in March 2020 in response to the COVID-19 pandemic. The CARES Act and related rules and guidelines include several significant provisions, including delaying certain payroll tax payments, mandatory transition tax payments, and estimated income tax payments that we are deferring to future periods. As a result, the Company delayed payment of certain payroll tax payments in the amount of $19,517 as of March 31, 2021 and June 30, 2020, respectively. In April 2020, the Company applied for an unsecured loan (the "PPP Loan") under the Paycheck Protection Program (PPP). The PPP was established under The CARES Act and is administered by the U.S. Small Business Administration (SBA). The PPP loan was approved and funded, and the Company entered into an unsecured loan of approximately $311,000. The PPP loan matures in April 2022 and accrues interest at an annual rate of 0.98%. The promissory note evidencing the PPP Loan contains customary events of default relating to, among other things, payment defaults and provisions of the promissory note. In accordance with the requirements of the CARES Act, the Company used the proceeds from the PPP Loan primarily for payroll costs. See Note 6. In May 2020, the Company received a loan from the SBA under Section 7(b) of the Small Business Act. The $150,000
secured loan matures in May 2050 and accrues interest at an annual rate of 3.75%. The promissory note is collateralized by a security
interest in substantially all assets of the Company. The loan proceeds are to fund working capital needs due to economic injury caused
by the COVID-19 pandemic. See Note 6.
Basis of Presentation and Interim Financial InformationBasis of Presentation and Interim Financial Information The accompanying Unaudited Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP") and applicable rules and regulations of the Securities and Exchange Commission (the "SEC") pertaining to interim financial information. Accordingly, these interim financial statements do not include all information or footnote disclosures required by GAAP for complete financial statements and, therefore, should be read in conjunction with the Consolidated Financial Statements and notes thereto in our June 30, 2020 Annual Report on Form 10-K and other current filings with the SEC. In the opinion of management, all adjustments, consisting of those of a normal recurring nature, necessary to present fairly the results of the periods presented have been included. The results of operations for the interim periods presented may not necessarily be indicative of the results to be expected for the full year.
Principles of ConsolidationPrinciples of Consolidation The financial statements include the consolidated assets and liabilities of the combined company (collectively Galaxy Next Generation, Inc., Classroom Technology Solutions Inc., Interlock Concepts, Inc., and Ehlert Solutions Group, Inc. referred to collectively as the "Company"). See Note 14. All intercompany transactions and accounts have been eliminated in the consolidation. The Company’s common stock is traded on over-the-counter markets under the stock symbol GAXY.
Capital StructureCapital Structure In accordance with ASC 505, Equity, the Company's capital structure is as follows: March 31, 2021 Authorized Issued Outstanding Common stock 4,000,000,000 2,860,944,203 2,810,905,578 $.0001 par value, one vote per share Preferred stock 200,000,000 - - $.0001 par value, one vote per share Preferred stock - Class A 750,000 - - $.0001 par value; no voting rights Preferred stock - Class B 1,000,000 - - Voting rights of 10 votes for Preferred B share; 2% preferred dividend payable annually Preferred stock - Class C 9,000,000 - - $.0001 par value; 500 votes per share, convertible to common stock Preferred stock - Class D 1,000,000 - - $.0001 par value; no voting rights, convertible to common stock, mandatory conversion to common stock 18 months after issue Preferred stock - Class E 500,000 500,000 500,000 $.0001 par value; no voting rights, convertible to common stock June 30, 2020 Authorized Issued Outstanding Common stock 4,000,000,000 628,039,242 628,000,617 $.0001 par value, one vote per share Preferred stock 200,000,000 - - $.0001 par value, one vote per share Preferred stock - Class A 750,000 - - $.0001 par value; no voting rights Preferred stock - Class B 1,000,000 - - Voting rights of 10 votes for 1 Preferred B share; 2% preferred dividend payable annually Preferred stock - Class C 9,000,000 - - $.0001 par value; 500 votes per share, convertible to common stock Preferred stock - Class D 1,000,000 - - $.0001 par value; no voting rights, convertible to common stock, mandatory conversion to common stock 18 months after issue Preferred stock - Class E 500,000 500,000 500,000 $.0001 par value; no voting rights, convertible to common stock There is no publicly traded market for the preferred shares. There are 399,163,143 common shares reserved at March 31, 2021 under terms of the convertible debt agreements, Stock Plan and Equity Purchase Agreement (see Notes 6, 13 and 15). There are 194,683,306 issued common shares that are restricted as of March 31, 2021. The shares may become free-trading upon satisfaction of certain terms and regulatory conditions.
Accounts ReceivableAccounts Receivable Management deemed no allowance for doubtful accounts was necessary at March 31, 2021 and June 30, 2020. At March 31, 2021 and June 30, 2020, $758,481 and $670,031 of total accounts receivable were considered unbilled and recorded as deferred revenue. The Company factored approximately $600,000 and $0 of accounts receivable during the nine months ended March 31, 2021 and year ended June 30, 2020, respectively. For the three months and nine months ended March 31, 2021, expenses on sale of trade receivables was inconsequential.
InventoriesInventories Management estimates $67,635 of inventory reserves at March 31, 2021 and June 30, 2020.
Goodwill and Intangible AssetsGoodwill and Intangible Assets Management of the Company determined that a triggering event to assess goodwill impairment occurred during the
year ended June 30, 2020 due to the separation of a key executive associated with their acquisition of Concepts and Solutions. While
there was no single determinative event, the consideration in totality of several factors that developed led management to conclude that
it was more likely than not that the fair values of certain intangible assets and goodwill acquired as part of that acquisition were
below their carrying amounts. These factors included: a) former key executive separating from the Company; b) respective former key executive
violating his noncompete changing the use and value of it; c) sustained decrease in the Company's share price which reduced market capitalization;
and d) uncertainty in the United States and global economies due to Covid-19. As a result, the Company recorded a non-cash impairment
loss of approximately $2,000,000, including $800,287 related to goodwill and $1,200,000 related to finite-lived intangible assets. No
such impairment charge was recorded during the three or nine months ended March 31, 2021.
Recent Accounting PronouncementsRecent Accounting Pronouncements In January 2020, the FASB issued ASU No. 2020-01, "Investments - Equity Securities (Topic 321), Investments - Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) - Clarifying the Interactions between Topic 321, Topic 323, and Topic 815." The ASU is based on a consensus of the Emerging Issues Task Force and is expected to increase comparability in accounting for these transactions. ASU 2020-01 made targeted improvements to accounting for financial instruments, including providing an entity the ability to measure certain equity securities without a readily determinable fair value at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer. Among other topics, the amendments clarify that an entity should consider observable transactions that require it to either apply or discontinue the equity method of accounting. For public business entities, the amendments in the ASU are effective for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. The Company is currently evaluating the impacts of adoption of the new guidance to its consolidated financial statements. In December 2019, the FASB issued ASU No. 2019-12 "Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes ("ASU 2019-12") by removing certain exceptions to the general principles. The amendments will be effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. Early adoption of the amendments is permitted. Depending on the amendment, adoption may be applied on a retrospective, modified retrospective or prospective basis. The Company is currently evaluating the impacts of adoption of the new guidance to its consolidated financial statements. In August 2020, the FASB issued ASU 2020-06, "Accounting for Convertible Instruments and Contracts in an Entity's Own Equity", which simplifies the accounting for certain convertible instruments, amends guidance on derivative scope exceptions for contracts in an entity's own equity and modifies the guidance on diluted EPS calculations as a result of these changes. The guidance in this ASU can be adopted using either a full or modified retrospective approach and becomes effective for annual reporting periods beginning after December 15, 2020, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures. The Company has implemented all new applicable accounting pronouncements that are in effect and applicable. These pronouncements did not have any material impact on the consolidated financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.
ReclassificationReclassification Certain amounts in the current period financial statements have been reclassified in order to conform to the current year presentation.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)9 Months Ended
Mar. 31, 2021
Accounting Policies [Abstract]
Schedule of Capital StructureIn accordance with ASC 505, Equity, the Company's capital structure is as follows: March 31, 2021 Authorized Issued Outstanding Common stock 4,000,000,000 2,860,944,203 2,810,905,578 $.0001 par value, one vote per share Preferred stock 200,000,000 - - $.0001 par value, one vote per share Preferred stock - Class A 750,000 - - $.0001 par value; no voting rights Preferred stock - Class B 1,000,000 - - Voting rights of 10 votes for Preferred B share; 2% preferred dividend payable annually Preferred stock - Class C 9,000,000 - - $.0001 par value; 500 votes per share, convertible to common stock Preferred stock - Class D 1,000,000 - - $.0001 par value; no voting rights, convertible to common stock, mandatory conversion to common stock 18 months after issue Preferred stock - Class E 500,000 500,000 500,000 $.0001 par value; no voting rights, convertible to common stock June 30, 2020 Authorized Issued Outstanding Common stock 4,000,000,000 628,039,242 628,000,617 $.0001 par value, one vote per share Preferred stock 200,000,000 - - $.0001 par value, one vote per share Preferred stock - Class A 750,000 - - $.0001 par value; no voting rights Preferred stock - Class B 1,000,000 - - Voting rights of 10 votes for 1 Preferred B share; 2% preferred dividend payable annually Preferred stock - Class C 9,000,000 - - $.0001 par value; 500 votes per share, convertible to common stock Preferred stock - Class D 1,000,000 - - $.0001 par value; no voting rights, convertible to common stock, mandatory conversion to common stock 18 months after issue Preferred stock - Class E 500,000 500,000 500,000 $.0001 par value; no voting rights, convertible to common stock

Contract Balances (Tables)

Contract Balances (Tables)9 Months Ended
Mar. 31, 2021
Revenue from Contract with Customer [Abstract]
Schedule of Contract Assets and Contract LiabilitiesContract assets and contract liabilities are as follows: March 31, 2021 June 30, 2020 Contract assets $ - $ - Contract liabilities 217,134 463,961

Property and Equipment (Tables)

Property and Equipment (Tables)9 Months Ended
Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of Property and EquipmentProperty and equipment are comprised of the following at: March 31, 2021 June 30, 2020 Vehicles $ 115,135 $ 115,135 Equipment 22,877 6,097 Furniture and fixtures 25,085 24,335 163,097 145,567 Accumulated depreciation (104,807) (93,518) Property and equipment, net $ 58,290 $ 52,049

Intangible Assets (Tables)

Intangible Assets (Tables)9 Months Ended
Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible AssetsThe following tables shows goodwill, finite-lived intangible assets, accumulated amortization, and the impairment charges: March 31, 2021 Cost Accumulated Amortization Net Book Value Impairment Total Goodwill $ 834,220 $ - $ 834,220 $ - $ 834,220 Finite-lived assets: Customer list $ 922,053 $ (268,063) $ 653,990 $ - $ 653,990 Vendor relationships 484,816 (144,233) 340,583 - 340,583 Capitalized product development costs 402,255 (60,900) 341,355 - 341,355 $ 1,809,124 $ (473,196) $ 1,335,928 $ - $1,335,928 June 30, 2020 Cost Accumulated Amortization Net Book Value Impairment Total Goodwill $ 1,634,507 $ - $ 1,634,507 $ (800,287) $ 834,220 Finite-lived assets: Customer list $ 881,000 $ (132,147) $ 748,853 $ - $ 748,853 Vendor relationships 479,000 (71,847) 407,153 - 407,153 Noncompete agreements 1,600,000 (400,000) 1,200,000 (1,200,000) - Capitalized product development costs 281,845 (1,536) 280,309 - 280,309 $ 3,241,845 $ (605,530) $ 2,636,315 $(1,200,000) $1,436,315
Schedule of Amortization ExpenseEstimated amortization expense related to intangible assets for the next five years is as follows: Period ending March 31, 2022 $ 387,118 2023 387,118 2024 347,598 2025 187,885 2026 26,209 $ 1,335,928

Notes Payable (Tables)

Notes Payable (Tables)9 Months Ended
Mar. 31, 2021
Debt Disclosure [Abstract]
Schedule of Long-term Notes PayableLong Term Notes Payable March 31, 2021 June 30, 2020 Note payable with a bank bearing interest at 4% and maturing on June 26, 2020. The note was renewed by the lender with a revised maturity of June 26, 2021 and a lowered interest rate to 3%. The renewal provides for monthly interest payments and a balloon payment of outstanding principal and interest at maturity. The note is collateralized by a certificate of deposit owned by a related party. $274,539 $274,900 Long term PPP loan under the CARES Act bearing interest at 0.98% and maturing in April 2022. Monthly installments of principal and interest of $13,137 begin in October 2020. Payments on the loan are subject to application for SBA forgiveness submitted in 2021. 310,832 310,832 Long term loan under Section 7(b) of the Economic Injury Disaster Loan program bearing interest at 3.75% and maturing in May 2050. Monthly installments of principal and interest of $731 begin in May 2021. 150,000 150,000 Note payable to an investor bearing interest of 10% and maturing on January 13, 2022 with monthly installments of principal and interest of $45,294 beginning in June 2021. 385,000 - Financing lease liabilities for offices and warehouses with monthly installments of $12,449 (ranging from $1,083 to $3,524) over terms expiring through July 2023. 186,119 223,982 Financing leases with a related party for delivery vehicles with monthly installments totaling $813, including interest, over five year terms expiring through July 2020. - 1,245 Note payable with a finance company for delivery vehicle with monthly installments totaling $679 including interest at 8.99% over a six year term expiring in December 2025. 32,374 34,019 Total Notes Payable 1,338,864 994,978 Current Portion of Notes Payable 940,011 512,425 Long-term Portion of Notes Payable $ 398,853 $ 482,553
Schedule of Minimum Future Principal PaymentsFuture minimum principal payments on the long-term notes payable to unrelated parties are as follows: Period ending March 31, 2022 $ 940,011 2023 149,076 2024 26,305 2025 16,035 2026 14,662 Thereafter 192,775 $ 1,338,864
Schedule of Convertible Notes PayableConvertible Notes March 31, 2021 June 30, 2020 On March 28, 2019, the Company signed a convertible promissory note with an investor. The $225,000 note was issued at a discount of $20,000 and bears interest at 10% per year. The Company issued 25,000 common shares to the investor. Three draws of $56,250, $112,500, and $56,250 were borrowed under this note. The note principal and interest were convertible into shares of common stock at the lower of (a) 70% of the lowest traded price of the common stock during the 20 trading days immediately preceding the notice of conversion or (b) $3 per share, beginning in September 2019. The note had prepayment penalties ranging from 110% to 125% of the principal and interest outstanding if repaid within 60 to 180 days from issuance. The note matured in three intervals in March 2020, June 2020, and November 2020. The note was repaid by conversion to stock. $ - $24,150 On November 18, 2019, the Company signed a convertible promissory note with an investor. The $110,000 note was issued at a discount of $10,000 and bore interest at 8% per year. The note principal and interest were convertible into shares of common stock at the lower of (a) 70% of the lowest traded price of common stock during the 15 trading days prior to the issue date or (b) 70% of the lowest traded price for the common stock during the 15 trading days prior to conversion of the note. The note matured in November 2020. The note had prepayment penalties between 115% and 125% of the principal and interest outstanding if repaid before 180 days from issuance. The note was repaid by conversion to stock. - 1,000 On December 11, 2019, the Company signed a convertible promissory note with an investor. The $220,430 note was issued at a discount of $15,430 and bore interest at 8% per year. The note principal and interest were convertible into shares of common stock at the lower of (a) $0.46 per share or (b) 75% of the lowest trading price of common stock during the 10 trading days prior to conversion beginning in June 2020. The note matured in December 2020. The note had prepayment penalties between 120% and 130% of the principal and interest outstanding if repaid before 180 days from issuance. The note was repaid by conversion to stock. - 121,200 On November 25, 2019, the Company signed a convertible promissory note with an investor. The $1,000,000 note was issued at a discount of $70,000 and bore interest at 8% per year. The note principal and interest up to $250,000 every 30-day calendar period were convertible into shares of common stock at the lower of (a) 75% of the lowest traded price of the common stock during the 10 trading days immediately preceding the notice of conversion or (b) $0.46 per share. The note matured in November 2020. The note had a redemption premium of 115% of the principal and interest outstanding if repaid before maturity. The note was repaid by conversion to stock. - 825,000 On January 9, 2020, the Company entered into a $225,000 convertible note. The $225,000 note was issued at a discount of $13,500 and bore interest at 8% per year. The note principal and interest were convertible into shares of common stock at the lower of (a) 75% of the lowest traded price of the common stock during the 10 trading days immediately preceding the notice of conversion or (b) the lowest traded price of the common stock during the 10 trading days prior to the issuance of this note. The note matured in October 2020. The note had prepayment penalties of 110% to 125% of the principal and interest outstanding if repaid before 180 days from issuance. The principal amount of the note was increased by $25,000 due to the value of the stock price at conversion. The note was repaid by conversion to stock. - 250,000 On March 25, 2020, the Company signed a convertible promissory note with an investor. The $338,625 note was issued at a discount of $23,625 and bore interest at 8% per year. The note principal and interest were convertible into shares of common stock at the lower of (a) $0.46 per share or (b) 75% of the lowest trading price of common stock during the 10 trading days prior to conversion. The note matured in March 2021. The note had prepayment penalties between 120% and 130% of the principal and interest outstanding if repaid before 180 days from issuance. The note was repaid by conversion to stock. - 338,625 On June 26, 2020, the Company signed a convertible promissory note with an investor. The $430,000 note was issued at a discount of $30,000 and bears interest at 8% per year. The note principal and interest were convertible into shares of common stock at the lower of (a) $0.47 per share or (b) 70% of the lowest trading price of common stock during the 10 trading days prior to conversion. The had note maturity of June 2021. The note had prepayment penalties between 120% and 130% of the principal and interest outstanding if repaid before 180 days from issuance. The note was repaid by conversion to stock. - 430,000 Total Convertible Notes Payable - 1,989,975 Less: Unamortized original issue discounts - 888,075 Current Portion of Convertible Notes Payable - 1,101,900 Long-term Portion of Convertible Notes Payable $ - $ -

Fair Value Measurements (Tables

Fair Value Measurements (Tables)9 Months Ended
Mar. 31, 2021
Fair Value Disclosures [Abstract]
Schedule of Fair Values Determined by Level 3 InputsThe following table presents information about the assets and liabilities that are measured at fair value on a recurring basis at March 31, 2021 and June 30, 2020 and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value. At March 31, 2021 Total Level 1 Level 2 Level 3 Assets Customer list $653,990 - - $653,990 Vendor relationship 340,583 - - 340,583 Development costs 341,355 - - 341,355 $1,335,928 - - $1,335,928 Liabilities Original issue discount, convertible debt $3,376,000 - - $3,376,000 At June 30, 2020 Total Level 1 Level 2 Level 3 Assets Customer list $748,853 - - $748,853 Vendor relationship 407,153 - - 407,153 Development costs 280,309 - - 280,309 $1,436,315 - - $1,436,315 Liabilities Original issue discount, convertible debt $213,300 - - $213,300 Derivative liability warrants 33,312 - - 33,312 Total $246,612 - - $246,612
Schedule of Derivative Liability Valued Using Monte Carlo Pricing ModelThe derivative liability was valued using the Monte Carlo pricing model with the following inputs: At March 31, 2021 Risk-free interest rate: 0.05% Expected dividend yield: 0.00% Expected stock price volatility: 305.00% Expected option life in years: 0.62 to 0.95 years At June 30, 2020 Risk-free interest rate: 0.09% Expected dividend yield: 0.00% Expected stock price volatility: 300.00% Expected option life in years: .089 to 1.69 years
Schedule of Reconciliation of Changes in Fair Value of Convertible DebtThe following table sets forth a reconciliation of changes in the fair value of the Company's convertible debt components classified as Level 3 in the fair value hierarchy at March 31, 2021 and June 30, 2020: Balance at June 30, 2020 $ 246,612 Additional convertible securities at inception 2,000 Realized (55,612) Unrealized 3,183,000 Ending balance at March 31, 2021 $ 3,376,000 Balance at June 30, 2019 $ 1,025,944 Additional convertible securities at inception 2,027,000 Settlement of conversion features and warrants (152,374) Realized (240,903) Unrealized (2,413,055) Ending balance at June 30, 2020 $ 246,612

Related Party Transactions (Tab

Related Party Transactions (Tables)9 Months Ended
Mar. 31, 2021
Related Party Transactions [Abstract]
Schedule of Notes Payable Obligations to Related Parties Assumed in AcquisitionNotes Payable March 31, 2021 June 30, 2020 Note payable to a stockholder in which the $200,000 principal plus $10,000 of interest was payable in December 2019. Borrowings under the note increased to $400,000 and the maturity was extended to November 2021. The note bears interest at 6% interest and is payable in cash or common stock, at the Company's option. If interest is paid in common stock, the conversion price will be the market price at the time of conversion. Principal on the note at maturity is convertible into 400,000 shares of Series D Preferred Stock. If principal is paid prior to maturity, the right of conversion is terminated. $400,000 $400,000 Fair value of unsecured notes payable to seller of Concepts and Solutions, a related party, bearing interest at 3% per year, payable in annual installments through November 30, 2021. Payments are subject to adjustment based on the achievement of minimum gross revenues and successful completion of certain pre-acquisition withholding tax issues of Concepts and Solutions. 1,030,079 1,030,079 Note payable to a stockholder in which the note principal plus 6% interest is payable in November 2021. Note was amended in March 2020 by increasing the balance to $1,225,000 and extending the maturity to March 2022. Interest is payable in cash or common stock, at the holder's option. If interest is paid in common stock, the conversion price will be the market price at the time of conversion. Principal on the note at maturity is convertible into 1,000,000 shares of Series D Preferred Stock. If principal is paid prior to maturity, the right of conversion is terminated. 1,225,000 1,225,000 Note payable to a stockholder in which the note principal plus 6% interest is payable in November 2021. Interest is payable in cash or common stock, at the Company's option. If interest is paid in common stock, the conversion price will be the market price at the time of conversion. Principal on the note at maturity is convertible into 200,000 shares of Series D Preferred Stock. If principal is paid prior to maturity, the right of conversion is terminated. 200,000 200,000 Note payable to a stockholder in which the note principal plus interest at 10% is payable the earlier of 60 days after invoicing a certain customer, or December 31, 2021, due to an extension granted by the lender. The note is collateralized by a security interest in a certain customer purchase order. 385,000 385,000 Note payable to a stockholder which is, upon the option of the stockholder, immediately convertible into restricted common shares. 500,000 - Note payable related to acquisition of Classroom Tech in which the note principal is payable in 2021 with no interest obligations, upon the shareholder's resolution of a pre-acquisition liability with a bank. 111,164 - Note payable related to the acquisition of Classroom Tech in which the note principal is payable in 2021 with no interest obligations. 44,526 - Other short-term payables due to stockholders and related parties 88,991 107,733 Total Related Party Notes Payable and Other Payables 3,984,760 3,347,812 Current Portion of Related Party Notes Payable and Other Payables 3,984,760 1,272,812 Long-term Portion of Related Party Notes Payable and Other Payables $ - $2,075,000

Lease Agreements (Tables)

Lease Agreements (Tables)9 Months Ended
Mar. 31, 2021
Leases [Abstract]
Schedule of Operating Lease Right-of-Use Assets and Operating Lease LiabilitiesRight-of-use assets: Operating right-of-use assets $176,624 Operating lease liabilities: Current portion of long term payable 110,099 Financing leases payable, less current portion 76,020 Total financing lease liabilities $186,119
Schedule of Operating Lease MaturitiesAs of March 31, 2021, financing lease maturities are as follows: Period ending March 31, 2022 $110,099 2023 76,020 $186,119

Income Taxes (Tables)

Income Taxes (Tables)9 Months Ended
Mar. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Effective Tax Rate Differed from Federal Statutory Income Tax RateThe Company's effective tax rate differed from the federal statutory income tax rate for the nine months ended March 31, 2021 and 2020 as follows: Federal statutory rate 21% State tax, net of federal tax effect 5.31% Valuation allowance -26% Effective tax rate 0%
Schedule of Deferred Tax Assets and LiabilitiesThe Company's deferred tax assets and liabilities as of March 31, 2021 and June 30, 2020, are summarized as follows: March 31, 2021 June 30, 2020 Federal Deferred tax assets $ 9,719,000 $ 4,825,100 Less valuation allowance (9,719,000) (4,825,100) Deferred tax liabilities - - - - State Deferred tax assets 2,595,300 1,290,900 Less valuation allowance (2,595,300) (1,290,900) Deferred tax liabilities - - - - Net Deferred Tax Assets $ - $ -
Schedule of Significant Components of Deferred Tax AssetsThe significant components of deferred tax assets as of March 31, 2021 and June 30, 2020, are as follows: March 31, 2021 June 30, 2020 Net operating loss carryforwards $ 11,962,800 $ 5,767,000 Valuation allowance (12,314,300) (6,116,000) Goodwill 256,800 278,900 Property and equipment (13,500) (10,500) Intangible assets 63,400 35,800 Inventory allowance 17,800 17,800 Warranty accrual and other 27,000 27,000 Net Deferred Tax Assets $ - $ -

Acquisition (Tables)

Acquisition (Tables)9 Months Ended
Mar. 31, 2021
Business Acquisition [Line Items]
Schedule of assets and liabilities as of the acquisition date through pushdown accountingThe following table summarizes the preliminary allocation of the fair value of the assets and liabilities as of the acquisition date through pushdown accounting. The preliminary allocation to certain assets and/or liabilities may be adjusted by material amounts as the Company finalizes fair value estimates. Assets Cash $ 201,161 Accounts receivable 1,165,953 Inventory 94,360 Property and equipment 20,904 Other assets 2,800 Goodwill and other intangibles 3,760,287 Total Assets 5,245,465 Liabilities Accounts payable 1,225,734 Accrued expenses 783,540 Short-term debt 96,941 Deferred revenue 518,900 Total Liabilities 2,625,115 Net Assets $ 2,620,350 Consideration Fair value of anti-dilution clause in employment agreement $ 235,350 Note payable to seller 900,000 Stock 1,485,000 $ 2,620,350
Classroom Technologies Solutions [Member]
Business Acquisition [Line Items]
Schedule of assets and liabilities as of the acquisition date through pushdown accountingThe following table summarizes the allocation of the fair value of the assets as of the acquisition date through pushdown accounting. Assets Cash $ 38,836 Accounts receivable 31,710 Inventory 209,431 Property and equipment 17,530 Other assets 1,150 Goodwill and other intangibles 46,869 Total Assets $ 345,526 Consideration Notes payable to seller and related party of seller $ 164,526 Bonus program 30,000 Stock 151,000 $ 345,526

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Narrative) (Details) - USD ($)Oct. 15, 2020Mar. 31, 2021Mar. 31, 2020Jun. 30, 2020May 31, 2020Apr. 30, 2020
Delayed payment of certain payroll tax payments $ 19,517 $ 19,517
Interest rate3.75%4.25%
Impairment losses $ 2,000,287 $ 1,200,000
Goodwill impairment losses800,287
Impairment of intangible assets $ 1,200,000
Common shares reserved under terms of the convertible debt agreements and Stock Plan399,163,143
Restricted common shares issued194,683,306
Accounts receivable - unbilled $ 758,481 670,031
Accounts receivable600,000 0
Inventory reserves $ 67,635 $ 67,635
Asset Purchase Agreement with Classroom Technologies Solutions, Inc [Member]
Issuance of shares10,000,000
Assets acquired $ 120,000
Promissory note $ 44,526
Paycheck Protection Program Loan [Member]
Unsecured loan $ 311,000
Interest rate0.98%
U.S. Small Business Administration [Member]
Secured loan $ 150,000
Interest rate3.75%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Schedule of Capital Structure) (Details) - USD ($)Mar. 31, 2021Jun. 30, 2020
Common Stock, Shares Authorized4,000,000,000 4,000,000,000
Common Stock, Shares, Issued2,860,944,203 628,039,242
Common Stock, Shares, Outstanding2,810,905,578 628,000,617
Common Stock, Par or Stated Value Per Share $ 0.0001 $ 0.0001
Preferred Stock, Shares Authorized200,000,000 200,000,000
Preferred Stock, Par or Stated Value Per Share $ 0.0001 $ 0.0001
Preferred Class A [Member]
Preferred Stock, Shares Authorized750,000 750,000
Preferred Stock, Par or Stated Value Per Share $ 0.0001 $ 0.0001
Preferred Class B [Member]
Preferred Stock, Shares Authorized1,000,000 1,000,000
Preferred Class C [Member]
Preferred Stock, Shares Authorized9,000,000 9,000,000
Preferred Stock, Par or Stated Value Per Share $ 0.0001 $ 0.0001
Preferred Class D [Member]
Preferred Stock, Shares Authorized1,000,000 1,000,000
Preferred Stock, Par or Stated Value Per Share $ 0.0001 $ 0.0001
Preferred Class E [Member]
Preferred Stock, Shares Authorized500,000 500,000
Preferred stock, shares, Issued500,000 500,000
Preferred stock, shares, Outstanding $ 500,000 $ 500,000
Preferred Stock, Par or Stated Value Per Share $ 0.0001 $ 0.0001

Contract Balances (Narrative) (

Contract Balances (Narrative) (Details) - USD ($)3 Months Ended9 Months Ended
Mar. 31, 2021Mar. 31, 2021
Revenue from Contract with Customer [Abstract]
Recognized revenue $ 214,992 $ 715,067

Contract Balances (Schedule of

Contract Balances (Schedule of Contract Assets and Contract Liabilities) (Details) - USD ($)Mar. 31, 2021Jun. 30, 2020
Revenue from Contract with Customer [Abstract]
Contract assets
Contract liabilities $ 217,134 $ 463,961

Property and Equipment (Narrati

Property and Equipment (Narrative) (Details) - USD ($)3 Months Ended9 Months Ended
Mar. 31, 2021Mar. 31, 2020Mar. 31, 2021Mar. 31, 2020
Property, Plant and Equipment [Line Items]
Depreciation expense $ 278,949 $ 563,855
Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense $ 4,641 $ 10,011 $ 11,289 $ 27,855

Property and Equipment (Schedul

Property and Equipment (Schedule of Property and Equipment) (Details) - USD ($)Mar. 31, 2021Jun. 30, 2020
Property, Plant and Equipment [Line Items]
Property and equipment, Gross $ 163,097 $ 145,567
Accumulated depreciation(104,807)(93,518)
Property and equipment, net58,290 52,049
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross115,135 115,135
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross22,877 6,097
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross $ 25,085 $ 24,335

Intangible Assets (Narrative) (

Intangible Assets (Narrative) (Details) - USD ($)3 Months Ended9 Months Ended
Mar. 31, 2021Mar. 31, 2020Mar. 31, 2021Mar. 31, 2020
Product Development Costs [Member]
Property, Plant and Equipment [Line Items]
Amortization expense $ 26,436 $ 0 $ 59,364 $ 0
Customer Lists and Vendor Relationships [Member]
Property, Plant and Equipment [Line Items]
Amortization expense $ 70,343 $ 0 $ 208,296 $ 0

Intangible Assets (Schedule of

Intangible Assets (Schedule of Finite Lived Assets) (Details) - USD ($)9 Months Ended12 Months Ended
Mar. 31, 2021Mar. 31, 2020Jun. 30, 2020
Finite-lived assets:
Cost $ 1,809,124 $ 3,241,845
Accumulated Amortization(473,196)(605,530)
Net Book Value1,335,928 1,436,315
Impairment $ (2,000,287)(1,200,000)
Total1,335,928 1,436,315
Customer List [Member]
Finite-lived assets:
Cost922,053 881,000
Accumulated Amortization(268,063)(132,147)
Net Book Value653,990 748,853
Impairment
Total653,990 748,853
Vendor relationships [Member]
Finite-lived assets:
Cost484,816 479,000
Accumulated Amortization(144,233)(71,847)
Net Book Value340,583 407,153
Impairment
Total340,583 407,153
Capitalized product development costs [Member]
Finite-lived assets:
Cost402,255 281,845
Accumulated Amortization(60,900)(1,536)
Net Book Value341,355 280,309
Impairment
Total341,355 280,309
Noncompete Agreement [Member]
Finite-lived assets:
Cost1,600,000
Accumulated Amortization(400,000)
Net Book Value1,200,000
Impairment(1,200,000)
Total
Goodwill [Member]
Finite-lived assets:
Cost834,220 1,634,507
Accumulated Amortization
Net Book Value834,220 1,634,507
Impairment (800,287)
Total $ 834,220 $ 834,220

Intangible Assets (Schedule o_2

Intangible Assets (Schedule of Amortization Expense) (Details) - USD ($)Mar. 31, 2021Jun. 30, 2020
Period ending March 31,
2022 $ 387,118
2023387,118
2024347,598
2025187,885
202626,209
Total $ 1,335,928 $ 1,436,315

Lines of Credit (Details)

Lines of Credit (Details) - USD ($)9 Months Ended
Mar. 31, 2021Jun. 30, 2020
Line of Credit Facility [Abstract]
Line of credit maximum borrowing capacity $ 1,000,000 $ 1,250,000
Interest rate basisprime plus 0.5%
Interest rate3.75%4.25%
Number of common stock owned by two stockholders50,000,000
Debt maturityOct. 29,
2021
Line of credit $ 991,598 $ 1,236,598
Minimum average bank balance50,000
Available credit line $ 1,000,000

Notes Payable (Narrative) (Deta

Notes Payable (Narrative) (Details) - USD ($)Jan. 09, 2020Dec. 11, 2019Jun. 26, 2020Mar. 25, 2020Nov. 25, 2019Nov. 18, 2019Mar. 28, 2019Mar. 31, 2021Mar. 31, 2020Mar. 31, 2021Mar. 31, 2020Jun. 30, 2020
Debt Instrument [Line Items]
Interest rate3.75%3.75%4.25%
Debt maturityOct. 29,
2021
Interest expense $ 289,585 $ 1,860,498 $ 7,173,779 $ 3,822,927
Interest accretion 603,852 $ 766,603 1,412,705
Notes Payable [Member]
Debt Instrument [Line Items]
Interest rate4.00%4.00%3.00%
Debt maturityJun. 26,
2021
Notes Payable One [Member]
Debt Instrument [Line Items]
Monthly installment $ 13,137
Interest rate0.98%0.98%
Debt maturityApr. 30,
2022
Notes Payable Two [Member]
Debt Instrument [Line Items]
Monthly installment $ 731
Interest rate3.75%3.75%
Debt maturityMay 31,
2050
Notes Payable Six [Member]
Debt Instrument [Line Items]
Monthly installment $ 45,294
Interest rate10.00%10.00%
Debt maturityJan. 13,
2022
Notes Payable Three [Member]
Debt Instrument [Line Items]
Monthly installment $ 12,449
Debt maturityJul. 31,
2023
Notes Payable Three [Member] | Minimum [Member]
Debt Instrument [Line Items]
Monthly installment $ 1,083
Notes Payable Three [Member] | Maximum [Member]
Debt Instrument [Line Items]
Monthly installment3,524
Notes Payable Four [Member]
Debt Instrument [Line Items]
Monthly installment $ 813
Debt term5 years
Debt maturityJul. 31,
2020
Notes Payable Five [Member]
Debt Instrument [Line Items]
Monthly installment $ 679
Debt term6 years
Interest rate8.99%8.99%
Debt maturityDec. 31,
2025
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Notes Payable $ 225,000
Amounts withdraw56,250
Debt discount $ 20,000
Interest rate10.00%
Debt maturityNov. 30,
2020
Interest expense $ 8,750 91,338 $ 256,452 247,794
Interest accretion $ 0 $ 603,852 $ 766,603 $ 1,412,705
Percentage of lowest traded price70.00%
Conversion price $ 3
Convertible Notes Payable [Member] | Minimum [Member]
Debt Instrument [Line Items]
Prepayment penalties, percentage110.00%
Convertible Notes Payable [Member] | Maximum [Member]
Debt Instrument [Line Items]
Prepayment penalties, percentage125.00%
Convertible Notes Payable [Member] | Investor [Member]
Debt Instrument [Line Items]
Share Issued25,000
Convertible Notes Payable one [Member]
Debt Instrument [Line Items]
Amounts withdraw $ 56,250
Debt maturityMar. 31,
2020
Convertible Notes Payable Two [Member]
Debt Instrument [Line Items]
Amounts withdraw $ 112,500
Debt maturityJun. 30,
2020
Convertible Notes Payable One [Member]
Debt Instrument [Line Items]
Notes Payable $ 110,000
Debt discount $ 10,000
Interest rate8.00%
Debt maturityNov. 30,
2020
Percentage of lowest traded price70.00%
Percentage of lowest traded price before issue date70.00%
Convertible Notes Payable One [Member] | Minimum [Member]
Debt Instrument [Line Items]
Prepayment penalties, percentage115.00%
Convertible Notes Payable One [Member] | Maximum [Member]
Debt Instrument [Line Items]
Prepayment penalties, percentage125.00%
Convertible Notes Payable Two [Member]
Debt Instrument [Line Items]
Notes Payable $ 220,430
Debt discount $ 15,430
Interest rate8.00%
Debt maturityDec. 31,
2020
Percentage of lowest traded price75.00%
Conversion price $ 0.46
Convertible Notes Payable Two [Member] | Minimum [Member]
Debt Instrument [Line Items]
Prepayment penalties, percentage120.00%
Convertible Notes Payable Two [Member] | Maximum [Member]
Debt Instrument [Line Items]
Prepayment penalties, percentage130.00%
Convertible Notes Payable Three [Member]
Debt Instrument [Line Items]
Notes Payable $ 1,000,000
Debt discount $ 70,000
Interest rate8.00%
Debt maturityNov. 30,
2020
Percentage of lowest traded price75.00%
Conversion price $ 0.46
Percentage of redemption premium115.00%
Convertible Notes Payable Three [Member] | Maximum [Member]
Debt Instrument [Line Items]
Notes payable principal and interest $ 250,000
Convertible Notes Payable Four [Member]
Debt Instrument [Line Items]
Notes Payable $ 225,000
Debt discount $ 13,500
Interest rate8.00%
Debt maturityOct. 31,
2020
Percentage of lowest traded price75.00%
Amount of note increased $ 25,000
Convertible Notes Payable Four [Member] | Minimum [Member]
Debt Instrument [Line Items]
Prepayment penalties, percentage110.00%
Convertible Notes Payable Four [Member] | Maximum [Member]
Debt Instrument [Line Items]
Prepayment penalties, percentage125.00%
Convertible Notes Payable Five [Member]
Debt Instrument [Line Items]
Notes Payable $ 338,625
Debt discount $ 23,625
Interest rate8.00%
Debt maturityMar. 31,
2021
Percentage of lowest traded price75.00%
Conversion price $ 0.46
Convertible Notes Payable Five [Member] | Minimum [Member]
Debt Instrument [Line Items]
Prepayment penalties, percentage120.00%
Convertible Notes Payable Five [Member] | Maximum [Member]
Debt Instrument [Line Items]
Prepayment penalties, percentage130.00%
Convertible Notes Payable Six [Member]
Debt Instrument [Line Items]
Notes Payable $ 430,000
Debt discount $ 30,000
Interest rate8.00%
Debt maturityJun. 30,
2021
Percentage of lowest traded price70.00%
Conversion price $ 0.47
Convertible Notes Payable Six [Member] | Minimum [Member]
Debt Instrument [Line Items]
Prepayment penalties, percentage120.00%
Convertible Notes Payable Six [Member] | Maximum [Member]
Debt Instrument [Line Items]
Prepayment penalties, percentage130.00%

Notes Payable (Schedule of long

Notes Payable (Schedule of long-term Notes Payable) (Details) - USD ($)Jun. 30, 2021Mar. 31, 2021Jun. 30, 2020
Debt Instrument [Line Items]
Total Notes Payable $ 1,338,864 $ 994,978
Current Portion of Notes Payable940,011 512,425
Long-term Portion of Notes Payable398,853 482,553
Notes Payable [Member]
Debt Instrument [Line Items]
Total Notes Payable274,539 274,900
Notes Payable One [Member]
Debt Instrument [Line Items]
Total Notes Payable310,832 310,832
Notes Payable Two [Member]
Debt Instrument [Line Items]
Total Notes Payable150,000 150,000
Notes Payable Six [Member]
Debt Instrument [Line Items]
Total Notes Payable 385,000
Notes Payable Three [Member]
Debt Instrument [Line Items]
Total Notes Payable186,119 223,982
Notes Payable Four [Member]
Debt Instrument [Line Items]
Total Notes Payable 1,245
Notes Payable Five [Member]
Debt Instrument [Line Items]
Total Notes Payable $ 32,374 $ 34,019

Notes Payable (Schedule of Futu

Notes Payable (Schedule of Future minimum principal payments on the long term notes payable to Unrelated parties) (Details) - USD ($)Mar. 31, 2021Jun. 30, 2020
Debt Disclosure [Abstract]
2022 $ 940,011
2023149,076
202426,305
202516,035
202614,662
Thereafter192,775
Total Notes Payable $ 1,338,864 $ 994,978

Notes Payable (Schedule of Conv

Notes Payable (Schedule of Convertible Notes Payable) (Details) - USD ($)Mar. 31, 2021Jun. 30, 2020
Debt Instrument [Line Items]
Total Convertible Notes Payable $ 1,989,975
Less: Unamortized original issue discounts 888,075
Current Portion of Convertible Notes Payable 1,101,900
Long-term Portion of Convertible Notes Payable
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Total Convertible Notes Payable 24,150
Convertible Notes Payable one [Member]
Debt Instrument [Line Items]
Total Convertible Notes Payable 1,000
Convertible Notes Payable Two [Member]
Debt Instrument [Line Items]
Total Convertible Notes Payable 121,200
Convertible Notes Payable Three [Member]
Debt Instrument [Line Items]
Total Convertible Notes Payable 825,000
Convertible Notes Payable Four [Member]
Debt Instrument [Line Items]
Total Convertible Notes Payable 250,000
Convertible Notes Payable Five [Member]
Debt Instrument [Line Items]
Total Convertible Notes Payable 338,625
Convertible Notes Payable Six [Member]
Debt Instrument [Line Items]
Total Convertible Notes Payable $ 430,000

Fair Value Measurements (Schedu

Fair Value Measurements (Schedule of Fair Values Determined by Level 3 Inputs) (Details) - USD ($)Mar. 31, 2021Jun. 30, 2020
Liabilities:
Goodwill $ 834,220 $ 834,220
Recurring [Member]
Liabilities:
Original issue discount, convertible debt3,376,000 213,300
Derivative liability, warrants33,312
Total:246,612
Recurring [Member] | Level 1 [Member]
Liabilities:
Original issue discount, convertible debt
Derivative liability, warrants
Total:
Recurring [Member] | Level 2 [Member]
Liabilities:
Original issue discount, convertible debt
Derivative liability, warrants
Total:
Recurring [Member] | Level 3 [Member]
Liabilities:
Original issue discount, convertible debt3,376,000 213,300
Derivative liability, warrants33,312
Total:246,612
Nonrecurring [Member]
Assets:
Assets measured at fair value1,335,928 1,436,315
Nonrecurring [Member] | Customer list [Member]
Assets:
Assets measured at fair value653,990 748,853
Nonrecurring [Member] | Vendor relationships [Member]
Assets:
Assets measured at fair value340,583 407,153
Nonrecurring [Member] | Development costs [Member]
Assets:
Assets measured at fair value341,355 280,309
Nonrecurring [Member] | Level 1 [Member]
Assets:
Assets measured at fair value
Nonrecurring [Member] | Level 1 [Member] | Customer list [Member]
Assets:
Assets measured at fair value
Nonrecurring [Member] | Level 1 [Member] | Vendor relationships [Member]
Assets:
Assets measured at fair value
Nonrecurring [Member] | Level 1 [Member] | Development costs [Member]
Assets:
Assets measured at fair value
Nonrecurring [Member] | Level 2 [Member]
Assets:
Assets measured at fair value
Nonrecurring [Member] | Level 2 [Member] | Customer list [Member]
Assets:
Assets measured at fair value
Nonrecurring [Member] | Level 2 [Member] | Vendor relationships [Member]
Assets:
Assets measured at fair value
Nonrecurring [Member] | Level 2 [Member] | Development costs [Member]
Assets:
Assets measured at fair value
Nonrecurring [Member] | Level 3 [Member]
Assets:
Assets measured at fair value1,335,928 1,436,315
Liabilities:
Goodwill834,220 834,220
Nonrecurring [Member] | Level 3 [Member] | Customer list [Member]
Assets:
Assets measured at fair value653,990 748,853
Nonrecurring [Member] | Level 3 [Member] | Vendor relationships [Member]
Assets:
Assets measured at fair value340,583 407,153
Nonrecurring [Member] | Level 3 [Member] | Development costs [Member]
Assets:
Assets measured at fair value $ 341,355 $ 280,309

Fair Value Measurements (Sche_2

Fair Value Measurements (Schedule of Derivative Liability Valued Using Monte Carlo Pricing Model) (Details)9 Months Ended12 Months Ended
Mar. 31, 2021Jun. 30, 2020
Risk-free interest rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Liability Valued Using Monte Carlo Pricing Model0.05%0.09%
Expected dividend yield [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Liability Valued Using Monte Carlo Pricing Model0.00%0.00%
Expected stock price volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Liability Valued Using Monte Carlo Pricing Model305.00%300.00%
Expected option life in years [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Liability Valued Using Monte Carlo Pricing Model0.62 to 0.95 years.085 to 1.69 years

Fair Value Measurements (Sche_3

Fair Value Measurements (Schedule of Reconciliation of Changes in Fair Value of Convertible Debt) (Details) - USD ($)9 Months Ended12 Months Ended
Mar. 31, 2021Jun. 30, 2020
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Balance at June 30, 2020 $ 246,612
Ending balance3,376,000 $ 246,612
Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Balance at June 30, 2020246,612 1,025,944
Additional convertible securities at inception2,000 2,027,000
Settlement of conversion features and warrants(152,374)
Realized(55,612)(240,903)
Unrealized3,183,000 (2,413,055)
Ending balance $ 3,376,000 $ 246,612

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - USD ($)3 Months Ended9 Months Ended
Mar. 31, 2021Mar. 31, 2020Mar. 31, 2021Mar. 31, 2020Jun. 30, 2020
Related Party Transaction [Line Items]
Notes payable $ 1,484,473 $ 1,484,473
Interest rate3.75%3.75%4.25%
Debt maturityOct. 29,
2021
Collateral fee $ 7,500
Lease ExpiredDec. 31,
2021
Operating Leases, Rent Expense $ 89,500 $ 89,500 $ 98,500 $ 98,500
Monthly lease payment1,500
Monthly lease payment increased9,664
Short term commercial deposit274,900 274,900
Long-term Note Payable to Related Party - 1 [Member]
Related Party Transaction [Line Items]
Interest payable10,000 10,000
Notes payable $ 200,000 $ 200,000
Interest rate6.00%6.00%
Debt maturityNov. 30,
2021
Long-term Note Payable to Related Party - 1 [Member] | Series D Preferred Stock [Member]
Related Party Transaction [Line Items]
Conversion of shares400,000
Long-term Note Payable to Related Party - 1 [Member] | Notes Payable Increased [Member]
Related Party Transaction [Line Items]
Notes payable $ 400,000 $ 400,000
Unsecured note payble [Member]
Related Party Transaction [Line Items]
Interest rate3.00%3.00%
Debt maturityNov. 30,
2021
Long-term Note Payable to Related Party - 3 [Member]
Related Party Transaction [Line Items]
Notes payable $ 1,225,000 $ 1,225,000
Interest rate6.00%6.00%
Debt maturityMar. 31,
2022
Long-term Note Payable to Related Party - 3 [Member] | Series D Preferred Stock [Member]
Related Party Transaction [Line Items]
Conversion of shares1,000,000
Long-term Note Payable to Related Party - 4 [Member]
Related Party Transaction [Line Items]
Interest rate6.00%6.00%
Debt maturityNov. 30,
2021
Long-term Note Payable to Related Party - 4 [Member] | Series D Preferred Stock [Member]
Related Party Transaction [Line Items]
Conversion of shares200,000
Long-term Note Payable to Related Party - 5 [Member]
Related Party Transaction [Line Items]
Interest rate10.00%10.00%

Related Party Transactions (Sch

Related Party Transactions (Schedule of Notes Payable Obligations to Related Parties Assumed in Acquisition) (Details) - USD ($)Mar. 31, 2021Jun. 30, 2020
Related Party Transaction [Line Items]
Other short term payables due to stockholders and related parties $ 88,991 $ 107,733
Total Related Party Notes Payable and Other Payables3,984,760 3,347,812
Current Portion of Related Party Notes Payable and Other Payables3,984,760 1,272,812
Long-term Portion of Related Party Notes Payable and Other Payables 2,075,000
Long-term Note Payable to Related Party - 1 [Member]
Related Party Transaction [Line Items]
Total Related Party Notes Payable and Other Payables400,000 400,000
Long-term Note Payable to Related Party - 2 [Member]
Related Party Transaction [Line Items]
Total Related Party Notes Payable and Other Payables1,030,079 1,030,079
Long-term Note Payable to Related Party - 3 [Member]
Related Party Transaction [Line Items]
Total Related Party Notes Payable and Other Payables1,225,000 1,225,000
Long-term Note Payable to Related Party - 4 [Member]
Related Party Transaction [Line Items]
Total Related Party Notes Payable and Other Payables200,000 200,000
Long-term Note Payable to Related Party - 5 [Member]
Related Party Transaction [Line Items]
Total Related Party Notes Payable and Other Payables385,000 385,000
Long-term Note Payable to Related Party - 6 [Member]
Related Party Transaction [Line Items]
Total Related Party Notes Payable and Other Payables500,000
Long-term Note Payable to Related Party - 7 [Member]
Related Party Transaction [Line Items]
Total Related Party Notes Payable and Other Payables111,164
Long-term Note Payable to Related Party - 8 [Member]
Related Party Transaction [Line Items]
Total Related Party Notes Payable and Other Payables $ 44,526

Lease Agreements (Narrative) (D

Lease Agreements (Narrative) (Details) - USD ($)9 Months Ended
Mar. 31, 2021Jun. 30, 2020
Interest rate3.75%4.25%
Monthly lease payment $ 1,500
Weighted average remaining lease term1 year 2 months 12 days
Financial Institution [Member]
Monthly lease payment $ 12,449
Lease term2 years
Lease expiration dateJul. 31,
2023
Financial Institution [Member] | Minimum [Member]
Interest rate0.00%
Monthly lease payment $ 1,083
Financial Institution [Member] | Maximum [Member]
Interest rate2.00%
Monthly lease payment $ 3,524

Lease Agreements (Schedule of O

Lease Agreements (Schedule of Operating Lease Right-of-Use Assets and Operating Lease Liabilities) (Details) - USD ($)Mar. 31, 2021Jun. 30, 2020
Right-of-use assets:
Operating right-of-use assets $ 176,624 $ 223,982
Operating lease liabilities:
Current portion of long term payable110,099
Financing leases payable, less current portion76,020
Total financing lease liabilities $ 186,119

Lease Agreements (Schedule of_2

Lease Agreements (Schedule of Operating Leases) (Details)Mar. 31, 2021USD ($)
Leases [Abstract]
2022 $ 110,099
202276,020
Total operating lease payments $ 186,119

Equity (Details)

Equity (Details) - USD ($)Jan. 13, 2021Mar. 31, 2021
Class of Stock [Line Items]
Common stock issued as collateral50,000,000
Common stock issued in acquisition $ 151,000
Classroom Technologies Solutions [Member]
Class of Stock [Line Items]
Common stock issued in acquisition $ 151,000
Common stock issued in acquisition, shares10,000,000
Consulting services [Member]
Class of Stock [Line Items]
Share Issued105,800,000
Share issued value $ 2,778,550
Debt reduction [Member]
Class of Stock [Line Items]
Common shares issued for debt reduction1,382,812,744
Common shares issued for debt reduction value $ 13,031,235
Warrant holders [Member]
Class of Stock [Line Items]
Share Issued249,792,217
Shares Issued Stock Purchase Agreement [Member]
Class of Stock [Line Items]
Share Issued377,000,000
Share issued value $ 8,292,400
Commitment shares under two year purchase agreement with an investor [Member]
Class of Stock [Line Items]
Share Issued52,500,000
Share issued value $ 1,050,000
Commitment shares under One year note payable with an investor [Member]
Class of Stock [Line Items]
Share Issued5,000,000

Income Taxes (Schedule of Effec

Income Taxes (Schedule of Effective Tax Rate Differed from Federal Statutory Income Tax Rate) (Details)9 Months Ended
Mar. 31, 2021Mar. 31, 2020
Income Tax Disclosure [Abstract]
Federal statutory rate21.00%21.00%
State tax, net of federal tax effect5.31%5.31%
Valuation allowance(26.00%)(26.00%)
Effective tax rate0.00%0.00%

Income Taxes (Schedule of Defer

Income Taxes (Schedule of Deferred Tax Assets and Liabilities) (Details) - USD ($)Mar. 31, 2021Jun. 30, 2020
Less valuation allowance $ (12,314,300) $ (6,116,000)
Federal [Member]
Deferred tax assets9,719,000 4,825,100
Less valuation allowance(9,719,000)(4,825,100)
Deferred tax liabilities
Net Deferred Tax Assets
State [Member]
Deferred tax assets2,595,300 1,290,900
Less valuation allowance(2,595,300)(1,290,900)
Deferred tax liabilities
Net Deferred Tax Assets

Income Taxes (Schedule of Signi

Income Taxes (Schedule of Significant Components of Deferred Tax Assets) (Details) - USD ($)Mar. 31, 2021Jun. 30, 2020
Income Tax Disclosure [Abstract]
Net operating loss carryforwards $ 11,962,800 $ 5,767,000
Valuation allowance(12,314,300)(6,116,000)
Goodwill256,800 278,900
Property and equipment(13,500)(10,500)
Intangible assets63,400 35,800
Inventory allowance17,800 17,800
Warranty accrual and other27,000 27,000
Net Deferred Tax Assets

Commitments, Contingencies, a_2

Commitments, Contingencies, and Concentrations (Details) - USD ($)9 Months Ended12 Months Ended
Mar. 31, 2021Jun. 30, 2020Aug. 14, 2021Sep. 04, 2020
Concentration Risk [Line Items]
Accrued liability $ 434,165 $ 371,912
Accounts receivable [Member] | Two customer [Member]
Concentration Risk [Line Items]
Concentrations risk73.00%
Accounts receivable [Member] | Three customer [Member]
Concentration Risk [Line Items]
Concentrations risk79.00%
Revenue [Member] | Two customer [Member]
Concentration Risk [Line Items]
Concentrations risk34.00%
Revenue [Member] | Four customer [Member]
Concentration Risk [Line Items]
Concentrations risk52.00%
Concepts and Solutions [Member]
Concentration Risk [Line Items]
Accrued liability $ 918,240 $ 2,000,000 $ 2,000,000 $ 591,000

Material Agreements (Details)

Material Agreements (Details)1 Months Ended9 Months Ended
Dec. 29, 2020USD ($)sharesJul. 30, 2020USD ($)May 31, 2020USD ($)sharesMar. 31, 2021USD ($)Jun. 30, 2020USD ($)
CEO [Member]
Other Commitments [Line Items]
Annual compensation $ 500,000
Non-compete agreement and severance benefits90,000
CFO [Member]
Other Commitments [Line Items]
Annual compensation250,000
Non-compete agreement and severance benefits72,000
COO [Member]
Other Commitments [Line Items]
Annual compensation140,000
Equity Purchase Agreement [Member]
Other Commitments [Line Items]
Value of shares purchased $ 500,000 $ 10,000,000
Shares issued | shares100,000,000 50,000,000
Accounts Receivable Factoring Agreement [Member]
Other Commitments [Line Items]
Percentage of factoring fees2.50%
Percentage of factoring fees increases3.50%
Credit line $ 1,000,000
Factored receivables $ 300,000 $ 600,000 $ 0
Supply Agreement [Member]
Other Commitments [Line Items]
Number of units ordered under supply agreement4,000
Supply agreement amount $ 3,488,000
Tooling costs $ 25
Number of units supplied under supply agreement1,051

Acquisition (Narrative) (Detail

Acquisition (Narrative) (Details) - USD ($)Oct. 15, 2020Sep. 04, 2019Mar. 31, 2020Mar. 31, 2021Jun. 30, 2020
Business Acquisition [Line Items]
Purchase price for acquisition in value $ 1,720,351
Notes payable $ 1,484,473
Balance of note payables $ 1,030,079 $ 1,030,079
Concepts and Solutions [Member]
Business Acquisition [Line Items]
Percentage of stock acquired under stock purchase agreement100.00%
Purchase price for acquisition in shares1,350,000
Purchase price for acquisition in value $ 1,485,000
Purchase price for acquisition in notes payable to seller3,000,000
Assets acquired $ 5,245,465
Asset Purchase Agreement with Classroom Technologies Solutions, Inc [Member]
Business Acquisition [Line Items]
Purchase price for acquisition in shares10,000,000
Assets acquired $ 120,000
Promissory note $ 44,526

Acquisition of Concepts and Sol

Acquisition of Concepts and Solutions (Schedule of preliminary allocation of fair value of assets and liabilities) (Details) - USD ($)Oct. 15, 2020Sep. 04, 2019
Concepts and Solutions [Member]
Assets
Cash $ 201,161
Accounts receivable1,165,953
Inventory94,360
Property and equipment20,904
Other assets2,800
Goodwill and other intangibles3,760,287
Total Assets5,245,465
Liabilities
Accounts payable1,225,734
Accrued expenses783,540
Short-term debt96,941
Deferred revenue518,900
Total Liabilities2,625,115
Net Assets2,620,350
Consideration
Fair value of anti-dilution clause in employment agreement235,350
Note payable to seller900,000
Stock1,485,000
Total consideration $ 2,620,350
Classroom Technologies Solutions [Member]
Assets
Cash $ 38,836
Accounts receivable31,710
Inventory209,431
Property and equipment17,530
Other assets1,150
Goodwill and other intangibles46,869
Total Assets345,526
Consideration
Note payable to seller164,526
Bonus program30,000
Stock151,000
Total consideration $ 345,526

Stock Plan (Details)

Stock Plan (Details) - Stock Plan [Member] - shares9 Months Ended12 Months Ended
Mar. 31, 2021Jun. 30, 2020
Shares awarded under stock plan98,857,857 965,000
Shares reserved99,250,000

Going Concern (Details)

Going Concern (Details) - USD ($)9 Months Ended
Mar. 31, 2021Mar. 31, 2020Jun. 30, 2020
Disclosure of Going Concern [Abstract]
Accumulated deficit $ 47,289,940 $ 23,496,792
Cash used in operations6,774,413 $ 7,438,550
Working capital deficit $ 7,791,000

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member] - USD ($)Apr. 07, 2021Apr. 05, 2021Apr. 29, 2021Apr. 19, 2021
Subsequent Event [Line Items]
Amount paid to settle legal settlement agreement $ 950,000
To Investor in exchange for proceeds under Purchase Agreement dated May 2020 [Member]
Subsequent Event [Line Items]
Shares issued50,000,000 30,000,000
Shares issued, value $ 500,000 $ 472,000
To Investor to satisfy note payable to related party investor [Member]
Subsequent Event [Line Items]
Shares issued100,000,000
Shares issued, value $ 500,000