GOODWILL AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Jun. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF COMPOSITION OF GOODWILL

The composition of goodwill at June 30, 2024 and 2023 is as follows:

	Year ended June 30, 2024
	XRT		PulpoAR			BLI		Total
Goodwill - beginning of year	$	300,000	$	379,038		$	10,557,600	$	11,236,638
Impairments		-		(379,038	)		-		(379,038	)
Goodwill - end of year	$	300,000	$	-		$	10,557,600	$	10,857,600

	Year ended June 30, 2023
	AUGGD			XRT		S5D			PulpoAR		BLI		Total
Goodwill - beginning of year	$	250,000		$	300,000	$	12,605,723		$	309,037	$	-	$	13,464,760
Acquisitions		-			-		-			-		10,473,700		10,473,700
Adjustments		-			-		-			70,001		83,900		153,901
Impairments		(250,000	)		-		(12,605,723	)		-		-		(12,855,723	)
Goodwill - end of year	$	-		$	300,000	$	-		$	379,038	$	10,557,600	$	11,236,638

SCHEDULE OF INTANGIBLE ASSETS, AMORTIZATION PERIOD AND ACCUMULATED AMORTIZATION

Intangible assets, their respective amortization period, and accumulated amortization at June 30, 2024 and 2023 are as follows:

	As of June 30, 2024
	Value ($)															Amortization Period (Years)
	XR Terra			Pulpo			BLI			inciteVR			Total
Intangible Assets
Customer Relationships - beginning of year	$	-		$	-		$	3,310,000		$	-		$	3,310,000		5
Customer Relationships - impairment								(3,310,000	)					(3,310,000	)
Customer Relationships - end of year		-			-			-			-			-
Technology - beginning of year		300,000			925,000			880,000			326,435			2,431,435		3
Technology impairment		-			(925,000	)		-			-			(925,000	)
Technology - end of year		300,000			-			880,000			326,435			1,506,435
Less: Accumulated Amortization		(274,995	)		-			(562,214	)		(181,359	)		(1,018,568	)
Intangible Assets, net	$	25,005		$	-		$	317,786		$	145,076		$	487,867

	As of June 30, 2023
	Value ($)																					Amortization Period (Years)
	XR Terra			S5D			AUGGD			Pulpo			BLI			inciteVR			Total
Intangible Assets
Customer Relationships - beginning of year	$	-		$	2,820,000		$	250,000		$	-		$	-		$	-		$	3,070,000		3-5
Customer Relationships additions		-			-			-			-			3,310,000			-			3,310,000		5
Customer Relationships impairment		-			(2,820,000	)		(250,000	)		-			-			-			(3,070,000	)
Customer Relationships - end of year		-			-			-			-			3,310,000			-			3,310,000
Technology - beginning of year		300,000			-			250,000			925,000			-			-			1,475,000		3
Technology additions		-			-			-			-			880,000			326,435			1,206,435		3
Technology impairment		-			-			(250,000	)		-			-			-			(250,000	)
Technology - end of year		300,000			-			-			925,000			880,000			326,435			2,431,435
Less: Accumulated Amortization		(174,995	)		-			-			(334,025	)		(875,722	)		(72,542	)		(1,457,284	)
Intangible Assets, net	$	125,005		$	-		$	-		$	590,975		$	3,314,278		$	253,893		$	4,284,151

SCHEDULE OF INTANGIBLE ASSET AMORTIZATION EXPENSE

Estimated intangible asset amortization expense for the remaining lives are as follows:

Years Ended June 30,
2025	$	427,000
2026	$	61,000