Quarterly report pursuant to Section 13 or 15(d)

Condensed Consolidated Statements of Cash Flows (Unaudited)

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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
 3 Months Ended 6 Months Ended 12 Months Ended
Dec. 31, 2023
Sep. 30, 2023
Dec. 31, 2022
Sep. 30, 2022
Dec. 31, 2023
Dec. 31, 2022
Jun. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:              
Net loss $ (584,384) $ (350,866) $ (485,418) $ (617,295) $ (935,250) $ (1,102,713)  
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:              
Issuance and amortization of common stock for services         56,811  
Stock option, stock warrants and restricted stock expense         2,408  
Foreign currency transaction (gain) loss         (21,198) (22,235)  
Depreciation expense 114   422   248 895  
Amortization of debt discounts         164,904 83,903  
Amortization of right-of-use assets         10,871 10,858  
Change in fair value of derivative liabilities 1,771   (62,335)   (302,158) (127,508)  
Derivative expense 45,658     123,379  
Gain on extinguishment of debt, net 211   (43,520)   (34,099) (42,910)  
Gain from settlement of accounts payable     (17,499)  
Non-cash interest expense         1,597  
Accretion of put premium         234,615 144,711  
Changes in Assets and Liabilities:              
GST receivable         (977) (2,238)  
Prepaid expenses and other assets         (5,877) (16,724)  
Refundable advance deposit         (123,127)  
Accounts payable         169,359 9,520  
Employee benefit liability         23,897 169,268  
Accrued expenses and other payables         96,924 97,414  
Accrued interest         35,323 31,433  
Operating lease liability         (10,773) (9,936)  
NET CASH USED IN OPERATING ACTIVITIES         (572,342) (734,542)  
CASH FLOWS FROM FINANCING ACTIVITIES:              
Proceeds from convertible promissory notes, net of original issue discounts and issue costs         477,500 395,750  
Repayment of convertible note         (142,909)  
Proceeds from the sale of common stock         24,711  
Proceeds from note payable         120,000 100,000  
Proceeds from loan payable - related party         169,685  
Collection of subscription receivable         23,758  
Proceeds from the exercise of warrants         200,000  
NET CASH PROVIDED BY FINANCING ACTIVITIES         624,276 744,219  
Effect of exchange rate changes on cash         9,669 10,732  
NET INCREASE IN CASH         61,603 20,409  
CASH AT BEGINNING OF PERIOD   $ 10,047   $ 4,067 10,047 4,067 $ 4,067
CASH AT END OF PERIOD $ 71,650   $ 24,476   71,650 24,476 $ 10,047
Supplemental Disclosure of Cash Flow Information              
Interest         6,189 1,323  
Income Tax          
Supplemental Disclosure of Non-Cash Investing and Financing Activities              
Subscription receivable         8,822  
Reduction of put premium related to conversions of convertible notes         87,305 218,992  
Conversion of convertible notes and accrued interest to common stock         203,365 515,221  
Debt discounts related to derivative liability         125,000 93,668  
 Relative fair value of warrant granted in connection with a loan payable - related party         141,084  
 Warrant grant for settlement of accounts payable         37,500  
Warrants issued for accrued services         5,551  
Deemed dividend upon alternate cashless exercise of warrants         $ 177,160 $ 408,557