3. Business Combinations and Acquisition (Tables)

6 Months Ended

Dec. 31, 2020

Likido [Member]

Purchase price allocation

The following table summarizes the purchase price allocation:  

	Purchase Price
	Allocation
Cash and cash equivalents	$	172,362
Other receivables		37,984
Prepaid expenses and other current assets		10,000
Inventories		110,062
Property and equipment, net		80,348
Goodwill		143,152
Accounts payable		(92,799	)
Accrued liabilities		(9,308	)
Deferred revenue		(177,715	)
	$	274,086

Prakat [Member]

Purchase price allocation

The following table summarizes the purchase price allocation:  

	Purchase Price
	Allocation
Cash and cash equivalents	$	34,625
Accounts receivable, net		157,544
Other receivables		122,190
Prepaid expenses and other current assets		74,671
Property and equipment, net		7,189
Accounts payable		(33,614	)
Accrued liabilities		(114,212	)
Notes payable		(23,393	)
Noncontrolling interests		(63,000	)
Purchase price consideration	$	162,000

Shark [Member]

Purchase price allocation

The purchase price of the Shark assets are as follows:

Cash and cash equivalents	$	917
Research and development		92,083
Purchase price consideration	$	93,000