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4. INCOME TAXES (Details - Income tax rate)
12 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Income tax reconcilation    
Income tax expense (benefit) at federal statutory rate (21.00%) (21.00%)
Increase (decrease) in tax resulting from:    
State taxes, net of federal benefit (145.80%) (7.10%)
Change in valuation allowance 182.80% 17.90%
Stock based compensation 195.00% 9.60%
Forgiveness of bank note, percentage (214.90%) 0.00%
Nondeductible items 3.00% 0.40%
Effective tax rate (0.90%) (0.20%)