Form 10-Q - Quarterly report [Sections 13 or 15(d)]

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

☒

QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended December 31, 2023

☐

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission File No. 000-27873

America Great Health

(Exact name of registrant as specified in its charter)

Wyoming	98-0178621
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

1609 W Valley Blvd Unit 338A
Alhambra, CA	91803
(Address of principal executive offices)	(Zip Code)

(888) 988-1333

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
N/A	N/A	N/A

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☐ No ☒

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☐ No ☒

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐	Accelerated filer ☐

Non-accelerated filer ☒	Smaller reporting company ☒

	Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

Indicate the number of shares outstanding of each of the registrant’s classes of common stock, as of the latest practicable date. The number of shares outstanding of the registrant’s common stock as of December 31, 2023 was 21,113,507,015.

AMERICA GREAT HEALTH AND SUBSIDIARIES

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PART I – FINANCIAL INFORMATION		3

ITEM 1	Condensed Consolidated Financial Statements (Unaudited)	3

ITEM 2	Management’s Discussion and Analysis of Financial Condition and Results of Operations	22

ITEM 3	Quantitative and Qualitative Disclosures About Market Risk	26

ITEM 4	Controls and Procedures	26

PART II – OTHER INFORMATION		27

ITEM 1	Legal Proceedings	27

ITEM 1A	Risk Factors	27

ITEM 2	Unregistered Sales of Equity Securities and Use of Proceeds	27

ITEM 3	Defaults Upon Senior Securities	27

ITEM 4	Mine Safety Disclosures	27

ITEM 5	Other Information	27

ITEM 6	Exhibits	27

PART I – FINANCIAL INFORMATION

This Quarterly Report includes forward-looking statements within the meaning of the Securities Exchange Act of 1934 (the “Exchange Act”). These statements are based on management’s beliefs and assumptions, and on information currently available to management. Forward-looking statements include the information concerning our possible or assumed future results of operations set forth under the heading “Management’s Discussion and Analysis of Financial Condition and Results of Operations.” Forward-looking statements also include statements in which words such as “expect,” “anticipate,” “intend,” “plan,” “believe,” “estimate,” “consider” or similar expressions are used.

Forward-looking statements are not guarantees of future performance. They involve risks, uncertainties and assumptions. Our future results and shareholder values may differ materially from those expressed in these forward-looking statements. Readers are cautioned not to put undue reliance on any forward-looking statements.

Item 1. Financial Statements

America Great Health and Subsidiaries

Condensed Consolidated Balance Sheets

	December 31,			June 30,
	2023			2023
ASSETS	(Unaudited)			(Audited)
CURRENT ASSETS
Cash	$	72,256		$	54,150
Account receivable, net		23,400			-
Inventory		133,751			108,351
Prepaids and other assets		16,965			16,964
TOTAL CURRENT ASSETS		246,372			179,465

Right-of-use asset		8711			41,918
Due from related parties		8,218			8,218
Other asset		10,011			11,836
Property and equipment, net		50,298			57,692

TOTAL ASSETS	$	323,610		$	299,129

LIABILITIES AND SHAREHOLDERS' DEFICIT
CURRENT LIABILITIES
Accounts payable	$	1,435,142		$	1,450,574
Income tax payable		3,927			3,970
Short term loan		690,000			705,216
Other payable		237,797			241,784
Due to related party		628,205			425,142
Deferred income		217,747			223,331
Lease liability – current		8,711			41,918
TOTAL CURRENT LIABILITIES		3,221,529			3,091,935

Lease liability - non current		-			-
Accrued liability		757,211			609,892
Long term loan		1,123,138			1,123,138

TOTAL LIABILITIES		5,101,878			4,824,965

Commitments and Contingencies		-			-

SHAREHOLDERS' DEFICIT
Redeemable, convertible preferred stock, 10,000,000 shares authorized; Series A voting preferred stock, zero shares issued and outstanding		-			-
Common stock, no par value, unlimited shares authorized; 21,120,507,015 and 21,090,218,148 shares issued and outstanding		-			-
Additional paid-in capital		4,886,433			4,732,477
Accumulated other comprehensive income		(563	)		(500	)
Accumulated deficit		(9,587,788	)		(9,183,110	)

TOTAL AMERICA GREAT HEALTH SHAREHOLDERS' DEFICIT		(4,701,918	)		(4,451,133	)
Non-controlling interest		(76,350	)		(74,703	)

TOTAL SHAREHOLDERS' DEFICIT		(4,778,268	)		(4,525,836	)

TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT	$	323,610		$	299,129

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

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America Great Health and Subsidiaries

Condensed Consolidated Statements of Operations and Comprehensive Income

	Three Months Ended December 31,						Six Months Ended December 31,
	2023			2022			2023			2022
	(Unaudited)						(Unaudited)

Sales	$	91,179		$	38,230		$	104,987		$	90,168

Cost of goods sold		8,525			7,998			8,702			35,498

Gross profit		82,654			30,232			96,285			54,670

Selling, general and administrative expenses
Selling expense		(3,390	)		670			(3,326	)		5,406
General and administrative expense		239,911			124,669			328,416			272,592
		236,521			125,339			325,090			277,998

Loss from operations		(153,867	)		(95,107	)		(228,805	)		(223,328	)

Other income (expenses)
Interest expense		(95,486	)		(68,001	)		(177,535	)		(132,540	)
Other income		8			34,987			15			34,993
		(95,478	)		(33,014	)		(177,520	)		(97,547	)

Loss before income taxes		(249,345	)		(128,121	)		(406,325	)		(320,875	)

Income tax provision		-			-			-			-

NET LOSS	$	(249,345	)	$	(128,121	)	$	(406,325	)	$	(320,875	)

Less: net loss attributable to non-controlling interest		(1,648	)		(3,552	)		(1,648	)		(13,970	)

NET LOSS ATTRIBUTABLE TO AMERICA GREAT HEALTH	$	(247,697	)	$	(124,569	)	$	(404,677	)	$	(306,905	)

Foreign currency transaction		(2,840	)		330			(563	)		406
COMPREHENSIVE LOSS ATTRIBUTABLE TO AMERICA GREAT HEALTH	$	(250,537	)	$	(124,239	)	$	(405,240	)	$	(306,499	)

BASIC AND DILUTED LOSS PER SHARE	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)

WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING BASIC AND DILUTED		21,111,461,611			21,090,218,148			21,111,461,611			21,090,218,148

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

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America Great Health and Subsidiaries

Condensed Consolidated Statement of Shareholders' Deficit

For the six months ended December 31, 2023 and 2022

(Unaudited)

									Additional					Non-			Other			Total
	Preferred Stock				Common Stock				Paid-in		Accumulated			controlling			Comprehensive			Shareholder’s
	Shares		Amount		Shares		Amount		Capital		Deficit			Interest			Income			Deficit

Balance, June 30, 2022		-	$	-		21,090,218,148	$	-	$	4,619,991	$	(8,421,849	)	$	(58,783	)	$	160		$	(3,860,481	)

Imputed interest		-		-		-		-		5,206		-			-			-			5,206
OID		-		-		-		-		15,200					-			-			15,200
Gain/loss on exchange rate																		406			406
Net loss												(306,905	)		(13,970	)		-			(320,875	)

Balance, December 31, 2022 (Unaudited)		-	$	-		21,090,218,148	$	-	$	4,640,397	$	(8,728,754	)		(72,753	)	$	566		$	(4,160,544	)

Balance, June 30, 2023		-	$	-		21,107,018,148	$	-	$	4,732,477	$	(9,183,111	)		(74,702	)	$	(500	)	$	(4,525,836	)

Issuance of Common Stock for debt						7,000,000				28,000											28,000
Issuance of Common Stock for compensation						6,488,867				25,956											25,956
Issuance of Common Stock										100,000											100,000
Gain/loss on exchange rate		-		-		-		-		-		-			-			(63	)		(63	)
Net loss		-		-		-		-		-		(404,677	)		(1,648	)		-			(406,325	)

Balance, December 31, 2023 (Unaudited)		-	$	-		21,120,507,015	$	-	$	4,886,433	$	(9,587,788	)		(76,350	)	$	(563	)	$	(4,778,268	)

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

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America Great Health and Subsidiaries

Condensed Consolidated Statements of Cash Flows

	Six Months Ended December 31,
	2023			2022
Cash Flows from Operating Activities	(Unaudited)

Net loss	$	(406,325	)	$	(320,875	)
Loss from discontinued operations		-			-
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation		7,394			2,952
Original issue discount on debt		28,000			15,200
Stock compensation		25,956			-
Imputed interest		-			5,206
Changes in operating Assets and Liabilities:
Accounts receivable		(23,400	)		192
Prepaid investment		-			-
Other receivable		-			-
Other long term asset		1,825			2,000
Inventory		(25,400	)		2,110
Accounts payable		(15,432	)		5,376
Customer advances		(5,584	)		41,699
Other liabilities		-			16,137
Other payable		(12,119	)		13,460
Income tax payable		-			905

Net cash used in operating activities		(425,085	)		(215,638	)

Cash Flows from Investing Activities
Purchase of property and equipment		-			(44,420	)
Net cash provided by investing activities		-			(44,420	)

Cash Flows from Financing Activities
Repayment of short term loan		(15,215	)		(4,182	)
Proceeds of long term loan		147,318			230,897
Advances from related party		342,831			128,519
Repayment to related party		(131,680	)		(107,028	)
Proceeds from issuance of common stocks		100,000			-
Net cash provided by financing activities		443,254			248,206

Effect of exchange rate change on cash		(63	)		406

Net increase in cash		18,106			(11,446	)

Cash beginning of period		54,150			62,643
Cash end of period	$	72,256		$	51,197

Interest paid	$	-		$	-

Taxes paid	$	800		$	800

Non-cash transactions
Shares issued for equity investment	$	-		$	-

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

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AMERICA GREAT HEALTH AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

NOTE 1 – NATURE OF BUSINESS

History and Organization

America Great Health, formerly Crown Marketing, is a Wyoming corporation (the "Company"). A change of control of the Company was completed on January 19, 2017 from Jay Hooper, the former officer and director of the Company and its former majority shareholder. Control was obtained by the sale of 16,155,746,000 shares of Company common stock from Mr. Hooper to an investor group led by Mike Q. Wang. In connection with the change of control, the Company sold to its former majority shareholder a subsidiary for $100 and another subsidiary in exchange for the cancellation of all payables and accrued expenses. After December 31, 2016, the Company’s operations are determined and structured by the new investor group. As such, the Company accounted for all of its assets, liabilities and results of operations up to January 1, 2017 as discontinued operations.

On March 1, 2017, the Company filed with the Secretary of State of the State of Wyoming an Articles of Amendment to change the corporate name from Crown Marketing to America Great Health.

On March 9, 2017, the Company formed a wholly owned subsidiary, America Great Health, under the laws of the State of California.

On June 24, 2019, the Company registered a wholly owned subsidiary in China, US-China Mega Beauty Health Industry Development Co., LTD. The subsidiary is mainly engaged in merger and acquisition, investment and financing, and marketing of medical equipment and health products in China.

On December 7, 2020, the Company’s wholly-owned Californian subsidiary, America Great Health, entered into a Cooperation Agreement with Brilliant Healthcare Limited (“Brilliant”) pursuant to which the parties will establish a joint venture in China (the “JV Company”) for the purpose of promoting and developing stem cell related product’s R&D, production, sales, raw material procurement, mergers and acquisitions, and consulting services. After the formation of the JV company is completed, the Company shall invest US$4.2 million in the JV Company within the next 24 months for a 60% equity ownership in the JV Company. Brilliant shall transfer its patented technology to the JV Company as its capital contribution, to account for a 40% equity interest in the JV Company. As a condition for AAGH to obtain 60% equity in the JV company and a as the founder of Brilliant, Dr. Aihua Guo agrees to transfer its patent to the JV company as its share of contribution, and AAGH also agrees to pay Dr. Aihua Guo additional compensation, which includes: (i) AAGH transfers 300 million original shares of AAGH to Dr. Aihua Guo at no cost, valuing at $15 million; (ii) AAGH pays Dr. Aihua Guo a one-time cash compensation of $3 million with the following payment schedule: AAGH agrees to pay $500,000 to Dr. Aihua Guo six months from the date of signing of this Agreement, $1.5 million to Dr. Aihua Guo 12 months from the date of signing of this Agreement, and $1 million to Dr. Aihua Guo 24 months from the date of signing of this Agreement. In June 2021, the JV Company was established in Hainan, China as “Sijinsai (Hainan) Biological Tech Ltd.” On July 9, 2021, the Company paid its first investment of $50,000.

On May 18, 2021, the Company and David Tsai (“Dr. Tsai”), a pioneer in anti-cancer peptide research and invention in the United States, entered into a Cooperation Agreement, in which Dr. Tsai shall provide to the Company theories, technologies, methods, sources of raw materials, processing and production techniques, quality standards, quality control methods and other information and details related to his anti-cancer protein peptides, oral insulin and activation technology. Dr. Tsai shall also be responsible for the whole process of technology and product production, application and implementation, as well as professional technical support, consultation and cooperation in the process of product verification, publicity, promotion and sales. Currently, several patents are in the application process, and several products are in the process of getting ready for production.

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(i)

$1,000,000 on execution of the Agreement, (ii) $2,000,000 within 60 days thereof and (iii) the remainder by April 10, 2022. The Agreement is subject to customary closing conditions, including, satisfactory due diligence. On September 9, 2021, the Company entered into a Supplemental Assets Acquisition Agreement with Wang’s Property Investment & Management LLC to amend and clarify that (i) it was purchasing 19 real estate properties which includes 53 units appraised at $7,626,286.37 for a purchase price of $7,000,000 and (ii) that it will waive and not conduct due diligence in order for the transaction to proceed. The acquisition has not been consummated.

On November 4, 2021, the Company set up a 100% owned subsidiary Nutrature Health LLC.

On November 11, 2021, America Great Health (the “Company”) entered into an Advisory Committee Member Consulting Agreement with Dr. Kevin Buckman MD (“Consultant”). Pursuant to the Agreement, Consultant is to provide advisory services, as a member to the Advisory Committee to the Board of Directors of the Company, including without limitation, assisting GOF Biotechnologies Inc. in its new drug approval process for oral insulin and Amylase X. Consultant shall be compensated with a warrant to purchase 500,000 shares of the Company at $0.01 per share within 24 months and a warrant at each of the following stages: IND application, Phase I clinical trials, Phase II clinical trials, Phase III clinical trials and the sale of GOF Biotechnologies Inc. the license of oral insulin and Amylase X at Phase I or Phase II clinical trials stages. This Agreement shall be for an initial one-year term and shall renew automatically for successive one-year terms up to a maximum of three (3) years unless terminated by either party pursuant to the Agreement. The 500,000 shares were issued free in April 20, 2022.

On November 15, 2021, the Company set up a 100% owned subsidiary GOF Biotechnologies Inc. GOF is 75% majority owned (60,000,000 shares of common stock) by the Company and the remaining 25% of its issued and outstanding shares (20,000,000 shares of common stock) are held by Men Hwei, Tsai. On December 31, 2021, the Company entered into a Supplementary Agreement with Zhigong Lin to amend his prior employment agreement with the Company dated August 31, 2021. The Supplement Agreements provides, inter alia, that Zhigong Lin will be appointed Chief Executive Officer of GOF. The employment agreement and supplement agreement were both terminated by the end of July without the issuance of any GOF shares.

On February 4, 2021, the Company set up a 100% owned subsidiary, International Institute of Great Healthcare, Inc. (“IIGH”) under the laws of the State of California. IIGH will bring together doctors and professional-level experts from different countries and regions in the world to the research fields involving biomedicine, clinic medicine, health management, information technology, data analysis, software development, artificial intelligence, industrial planning, financial investment, etc.

On November 25,2022, the Company signed a supplementary agreement with Men Hwei, Tsai who is an unrelated party. The Company A agrees that if the patent is sold or transferred, Men Hwei, Tsai or Men Hwei, Tsai's successor may receive a 25% gain on the transfer or sale of the interest. The Company agrees to give Men Hwei, Tsai an additional 20 million AAGH shares. The Company allows Men Hwei, Tsai to use three years (from November 26, 2022 to November 25, 2025) find investors each with more than US$10 million investment. In case that no investor is found within three years, Men Hwei, Tsai agrees to return the patent to the Company, and both parties will continue to cooperate in accordance with the original contract on May 18, 2021. If Men Hwei, Tsai finds an investor with an investment of at least US$10 million within three years, and the process for Men Hwei, Tsai and its investors to apply for a new drug may last for several years, then Men Hwei, Tsai agrees that the Company will use the patented technology to develop dietary supplement that are helpful to Alzheimer’s disease. The Company will be responsible for marketing the dietary supplement. Men Hwei, Tsai is entitled to commission equaling to 8% of sales price.

On November 26, 2022, the Company signed a supplementary agreement with Men Hwei, Tsai who is an unrelated party and transferred pending anti-dementia patent to Men Hwei, Tsai for $34,978.48.

Going Concern

The accompanying condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying condensed consolidated financial statements, the Company has incurred recurring net losses. For the six months ended December 31, 2023, the Company recorded a net loss of $406,325, used cash to fund operating activities of $425,085, and at December 31, 2023, had a shareholders’ deficit of $4,778,268. These factors create substantial doubt about the Company’s ability to continue as a going concern within the next twelve months from the date these financial statements are available to be issued. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

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During the year ended June 30, 2017, the Company’s former majority shareholder sold his shares to an investor group. The new owners’ plans to continue as a going concern revolve around its ability to achieve profitable operations, as well as raise necessary capital to pay ongoing general and administrative expenses of the Company. The ability of the Company to continue as a going concern is dependent on securing additional sources of capital and the success of the Company’s plan. There is no assurance that the Company will be successful in raising the additional capital or in achieving profitable operations.

Our cash needs for the six months ended December 31, 2023 were primarily met by loans and advances from the current majority shareholder. As of December 31, 2023, we had a cash balance of $72,256. We intend to finance operating costs over the next twelve months with existing cash on hand and advance from current majority shareholder.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying CFS were prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”).

The accompanying unaudited condensed consolidated financial statements of America Great Health, formerly Crown Marketing and Subsidiaries (the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all normal recurring adjustments considered necessary for a fair presentation have been included. Operating results for the six months ended December 31, 2023 are not necessarily indicative of the results that may be expected for the year ending June 30, 2024.

Basis of Consolidation

The Condensed Consolidated Financial Statements includes the accounts of the Company and its current wholly owned subsidiaries, America Great Health in California (100%), GOF Biotechnologies in California (75%), International Institute of Great Health in California (100%), Nutrature Health LLC in California (100%), Sijinsai in China (60%), and US-China Mega Beauty Health Industry Development Co., LTD, (100%). Intercompany transactions and accounts were eliminated in consolidation.

The following table depicts the identity of the Company’s subsidiaries:

		Attributable
	Place of	Equity
Name of Subsidiary	Incorporation	Interest %
America Great Health in California	USA		100
GOF Biotechnologies in California	USA		75
International Institute of Great Health in California	USA		100
Nutrature Health LLC in California	USA		100
Sijinsai in China	CHINA		60
US-China Mega Beauty Health Industry Development Co., LTD	CHINA		100

Estimates

The preparation of the financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Significant estimates include accounting for potential liabilities and the assumptions made in valuing stock instruments issued for services, debt and equity investment. Actual results could differ from those estimates.

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Foreign Currency Translation

Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations.

In accordance with ASC 830, “Translation of Financial Statements” the subsidiary’s assets and liabilities booked and recorded at the non-US local functional currency are generally translated into USD for consolidation purposes, using the exchange rate on the balance sheet date, and revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of foreign subsidiary’s financial statements are recorded as a separate component of accumulated other comprehensive income within the statement of stockholders’ equity.

The Company’s reporting currency is the United States Dollar (“USD”). The Company’s wholly owned subsidiary of US-China Mega Beauty Health Industry Development Co., LTD. maintains its books and records in its local currency. The Chinese Yuan (“RMB”), which is the functional currency as being the primary currency of the economic environment in which the subsidiary operates.

Below is a table with foreign exchange rates used for translation:

	December 31,
Average Quarterly (average rate)	2023

Chinese Renminbi (RMB)	RMB	7.2000
United States dollar ($)	$	1.00

	December 31,
Quarter Ended (Closing rate)	2023

Chinese Renminbi (RMB)	RMB	7.0786
United States dollar ($)	$	1.00

Cash

The Company considers all highly liquid debt instruments purchased with maturity periods of six months or less to be cash equivalents. The carrying amounts reported in the accompanying balance sheet for cash and cash equivalents approximate their fair value. The Company’s bank account in the United States is protected by FDIC insurance.

The Company’s bank account in the United States is protected by FDIC insurance. As of December 31, 2023 and June 30, 2023, the Company’s bank account in the United States had $21,864 and $4,087, respectively, within FDIC insurance of $250,000.

Revenues

Revenue from sale of goods under Topic 606, Revenue from Contracts with Customers, is recognized in a manner that reasonably reflects the delivery of the Company’s products and services to customers in return for expected consideration and includes the following elements:

●

executed contract(s) with customers that the Company believes is legally enforceable;

●

identification of performance obligation in the respective contract;

●

determination of the transaction price for each performance obligation in the respective contract;

●

allocation of the transaction price to each performance obligation; and

●

recognition of revenue only when the Company satisfies each performance obligation.

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The Company sells health related products through wholesale and retailers. Substantially all of the Company’s revenue is derived from product sales. The Company considers purchase orders to be a contract with a customer. Contracts with customers are considered to be short-term when the time between order confirmation and satisfaction of the performance obligations is equal to or less than one year, and virtually all of the Company’s contracts are short-term. The Company recognizes revenue for the transfer of promised goods to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods. The Company typically satisfies its performance obligations in contracts with customers upon shipment of the goods. The Company does not have any contract assets since the Company has an unconditional right to consideration when the Company has satisfied its performance obligation and payment from customers is not contingent on a future event. Generally, payment is due from customers within 30 to 60 days of the invoice date, and the contracts do not have significant financing components nor variable consideration. Returns and allowances are not a significant aspect of the revenue recognition process as historically they have been immaterial. All of the Company’s contracts have a single performance obligation satisfied at a point in time and the transaction price is stated in the contract, usually as a price per unit. All estimates are based on the Company’s historical experience; complete satisfaction of the performance obligation, and the Company’s best judgment at the time the estimate is made. Historically, sales returns have not significantly impacted the Company’s revenue.

Product Revenue

A majority of the Company’s sales are for products sold at a point in time and shipped to customers, for which control is transferred to the customer as goods are delivered to the third-party carrier for shipment. The Company receives payment for the sale of products at the time customers place orders and payment is required prior to shipment. The Company does not recognize assets associated with costs to obtain or fulfill a contract with a customer. Shipping and handling activities are performed upon delivery to the third-party carrier for shipment. The Company accounts for these activities as fulfillment costs. Therefore, the Company recognizes the costs of these activities when revenue for the goods is recognized. Shipping and handling costs are included in cost of sales for all periods presented.

Accounts Receivable

The Company has been developing its new products and launching large-scale production since November 2023. As of December 31, 2023 accounts receivable amounted to $23,400.

The Company has not established a reserve for uncollectible amounts on the newly launched products since our historical data on bad debts in the aging categories of the new products could not support such estimates.

Inventories

Inventories are stated at the lower of cost (first-in, first-out) or net realizable value. Adjustments to reduce the cost of inventory to its net realizable value are made, if required, for estimated excess, obsolescence, or impaired balances. For the six months ended December 31, 2023 and 2022, the Company has not made provision for inventory in regards to slow moving or obsolete items. As of December 31, 2023 and June 30, 2023, inventories amounted to $133,751 and $108,351, respectively. The increase in inventories is because of the recent large-scale production of the new products.

Equity Method Investments

We apply the equity method of accounting to investments when we have significant influence, but not controlling interest in the investee. Judgment regarding the level of influence over each equity method investment includes considering key factors such as ownership interest, representation on the board of directors, participation in policy-making decisions and material intercompany transactions. The Company’s proportionate share of the net income (loss) resulting from these investments is reported under the line item captioned “equity investment” in our Consolidated Statements of Operations. The carrying value of our equity method investments is reported in equity investment in the Consolidated Balance Sheets. The Company’s equity method investments are reported at cost and adjusted each period for the Company’s share of the investee’s income or loss and dividend paid, if any. The Company’s share of the investee’s income or loss is recorded on a one quarter lag for all equity method investments. The Company classifies distributions received from equity method investments using the cumulative earnings approach on the Consolidated Statements of Cash Flows. The Company assesses investments for impairment whenever events or changes in circumstances indicate that the carrying value of an investment may not be recoverable. The Company recorded no other-than-temporary impairment charges related to its equity method investments during the six months ended December 31, 2023 and 2022.

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Fair Value Measurements

Fair value measurements are determined using authoritative guidance issued by the FASB, with the exception of the application of the guidance to non-recurring, non-financial assets and liabilities as permitted. Fair value is defined in the authoritative guidance as the price that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. A fair value hierarchy was established, which prioritizes the inputs used in measuring fair value into three broad levels as follows:

Level 1—Quoted prices in active markets for identical assets or liabilities.

Level 2—Inputs, other than the quoted prices in active markets, are observable either directly or indirectly.

Level 3—Unobservable inputs based on the Company’s assumptions.

The Company is required to use observable market data if available without undue cost and effort.

The Company’s financial instruments include cash and accounts payable. Management has estimated that the carrying amounts approximate their fair value due to the short-term nature.

Stock-based Compensations

The Company offers restricted stock-based compensations to the employees and contractors. All stock-based compensations are measured based on their values and expensed over the period during which an employee or a contractor is required to provide service in exchange for the compensations.

Loss per Share

Basic earnings (loss) per share are computed by dividing income available to common shareholders by the weighted-average number of common shares available. Diluted earnings (loss) per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The Company’s diluted loss per share is the same as the basic loss per share for the three months ended December 31, 2023 and 2022, as there are no potential shares outstanding that would have a diluted effect.

Income Taxes

Income tax expense is based on pretax financial accounting income. Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax bases of assets and liabilities and their reported amounts. Valuation allowances are recorded to reduce deferred tax assets to the amount that will more likely than not be realized. The Company did not record a valuation allowance against its deferred tax assets as of December 31, 2023, and June 30, 2023.

The Company accounts for uncertainty in income taxes using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon settlement. The Company classifies the liability for unrecognized tax benefits as current to the extent that the Company anticipates payment (or receipt) of cash within one year. Interest and penalties related to uncertain tax positions are recognized in the provision for income taxes.

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Recent Accounting Pronouncements

In July 2017, the FASB issued Accounting Standards Update 2017-11, “Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features, (Part II)”, which is the replacement of the Indefinite Deferral for Mandatory Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatory Redeemable Non-controlling Interests with a Scope Exception. The amendments in Part I of this Update that relate to the recognition, measurement, and earnings per share of certain freestanding equity-classified financial instruments that include down round features affect entities that present earnings per share in accordance with the guidance in Topic 260, Earnings Per Share. The amendments in Part II of this Update do not have an accounting effect. The amendments in Part I of the update are effective for fiscal year, and interim periods within those fiscal years, beginning after December 15, 2018. The Company is assessing the impact to its accounting practices and financial reporting procedures as a result of the issuance of this standard.

In December 2019, the FASB issued ASU No. 2019-12, Simplifying the Accounting for Income Taxes, as part of its initiative to reduce complexity in accounting standards. The amendments in the ASU are effective for fiscal years beginning after December 15, 2020, including interim periods therein. Early adoption of the standard is permitted, including adoption in interim or annual periods for which financial statements have not yet been issued. The Company is currently evaluating the effect, if any, that the ASU will have on its consolidated financial statements.

Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or is not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

NOTE 3 – DEPOSITS

As of December 31, 2023 and June 30, 2023, deposits amounted to $10,011 and $11,836 respectively.

NOTE 4 – INVENTORY

As of December 31, 2023 and June 30, 2023, inventory consisted of the following:

	December 31,		June 30,
	2023		2023
Raw materials	$	87,925	$	62,348
Finished goods		45,826		46,003
Total Inventory	$	133,751	$	108,351

NOTE 5 – RELATED PARTY TRANSACTIONS

During the six months ended December 31, 2023, the Company's current majority shareholder advanced $342,831 to the Company as working capital and the Company repaid $131,680 to the shareholder. As of December 31, 2023 and June 30, 2023, the Company owed its current majority shareholder $636,293 and $425,142, respectively. The advances are non-interest bearing and are due on demand. Imputed interest amounted to $0 and $5,206 for the six months ended December 31, 2023 and 2022 and was recorded as paid in capital, respectively.

NOTE 6 – SHORT TERM LOAN

As of December 31, 2023 and June 30, 2023, short term loan amounted to $690,000 and $705,216 from unrelated third parties, respectively.

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NOTE 7 – LONG TERM LOAN

As of December 31, 2023 and June 30, 2023, long term loans both amounted to $1,123,138. The loan has an annual interest rate of 20%, except that the received long term loan on September 9, 2022 has an annual interest rate of 16%. The principal and interest are due in five years. Interest expenses incurred for the six months ended December 31, 2023 and 2022 amounted to $114,048 and $109,897, respectively.

As of December 31, 2023, long term loan consisted of the following:

	Principal		Interest		Balance

Received long term loan on April 27, 2021	$	200,000	$	107,178	$	307,178
Received long term loan on June 3, 2021		290,000		149,529		439,529
Received long term loan on June 4, 2021		50,000		25,780		75,780
Received long term loan on June 23, 2021		30,000		15,140		45,140
Received long term loan on July 12, 2021		10,000		4,942		14,942
Received long term loan on September 1, 2021		60,000		27,978		87,978
Received long term loan on September 22, 2021		50,000		22,740		72,740
Received long term loan on September 27, 2021		50,000		22,603		72,603
Received long term loan on September 30, 2021		10,000		4,504		14,504
Received long term loan on October 29, 2021		12,138		5,274		17,412
Received long term loan on November 9, 2021		50,000		21,425		71,425
Received long term loan on November 16, 2021		140,000		59,452		199,452
Received long term loan on November 18, 2021		50,000		21,178		71,178
Received long term loan on November 29, 2021		20,000		8,351		28,351
Received long term loan on November 30, 2021		10,000		4,170		14,170
Received long term loan on October 13, 2022		21,000		5,109		26,109
Received long term loan on March 10, 2023		10,000		1,622		11,622
Received long term loan on March 14, 2023		10,000		1,600		11,600
Received long term loan on March 16, 2023		10,000		1,589		11,589
Received long term loan on April 17, 2023		30,000		4,241		34,241
Received long term loan on May 9, 2023		10,000		1,293		11,293
Total	$	1,123,138	$	515,698	$	1,638,836

On May 5, 2021, the Company issued 10,000,000 shares to an unrelated party as collateral for a loan of $200,000. The loan has an annual interest rate of 20%. The principal and interest are due in five years. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven. The Company received the proceed on April 27, 2021.

On May 31, 2021, the Company agreed 500,000 shares to an unrelated party as collateral for loans of $50,000. The loan has an annual interest rate of 20%. The principal and interest are due in five years. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven. The Company received the proceed $20,000 on June 3, 2021 and $30,000 on June 23, 2021 and issued 200,000 shares on June 18, 2021 and 240,000 shares on October 28, 2021 with 60,000 shares unissued.

On June 18, 2021, the Company issued an aggregate of 2,850,000 shares to 5 unrelated parties as collateral for loans of $270,000. One party with a loan of $100,000 was also awarded 100,000 bonus shares beside the 1,000,000 shares. The loans have an annual interest rate of 20%. The principal and interest are due in five years. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven. The Company received the proceed on June 3, 2021.

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On June 18, 2021, the Company issued 500,000 shares to an unrelated party as collateral for a loan of $50,000. The loan has an annual interest rate of 20%. The principal and interest are due in five years. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven. The Company received the proceed on June 4, 2021.

On October 28, 2021, the Company issued 80,000 shares to an unrelated party as collateral for loans of $10,000. The loan has an annual interest rate of 20%. The principal and interest are due in five years. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven. The Company received the proceed on July 12, 2021.

On October 28, 2021, the Company issued 1,540,000 shares to an unrelated party as collateral for loans of $60,000. The loan has an annual interest rate of 20%. The principal and interest are due in five years. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven. The Company received the proceed on September 1, 2021.

On October 28, 2021, the Company issued 500,000 shares to an unrelated party as collateral for loans of $50,000. The loan has an annual interest rate of 20%. The principal and interest are due in five years. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven. The Company received the proceed on September 22, 2021.

On November 22, 2021, the Company issued 500,000 shares to an unrelated party as collateral for loans of $50,000. The loan has an annual interest rate of 20%. The principal and interest are due in five years. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven. The Company received the proceed in September 27, 2021.

On November 22, 2021, the Company issued 100,000 shares to an unrelated party as collateral for loans of $10,000. The loan has an annual interest rate of 20%. The principal and interest are due in one year. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven. The Company received the proceed on September 30, 2021.

On November 22, 2021, the Company issued 161,840 shares to an unrelated party as collateral for loans of $12,138. The loan has an annual interest rate of 20%. The principal and interest are due in one year. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven. The Company received the proceed on October 29, 2021.

On November 22, 2021, the Company issued 400,000 shares to an unrelated party as collateral for loans of $40,000. The loan has an annual interest rate of 20%. The principal and interest are due in five years. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven. The Company received the proceed on November 16, 2021.

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On November 29, 2021, the Company issued 1,000,000 shares to an unrelated party as collateral for a loan of $100,000. The loan has an annual interest rate of 20%. The principal and interest are due in five years. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven. The Company received the proceed on November 16, 2021.

On February 2, 2022, the Company issued 500,000 shares to an unrelated party as collateral for loans of $50,000. The loan has an annual interest rate of 20%. The principal and interest are due in five years. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven. The Company received the proceed on November 19, 2021.

On February 2, 2022, the Company issued 200,000 shares to an unrelated party as collateral for loan of $20,000. The loan has an annual interest rate of 20%. The principal and interest are due in five years. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven. The Company received the proceed on November 29, 2021.

On February 2, 2022, the Company issued 100,000 shares to an unrelated party as collateral for loan of $10,000. The loan has an annual interest rate of 20%. The principal and interest are due in five years. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven. The Company received the proceed on November 30, 2021.

On September 9, 2022, the Company signed a loan agreement of $100,000 with a five-year term from an unrelated party for a freeze-dryer. The loan has an annual interest rate of 16% with the payments of $3,000 at the end of every month starting the fourth month after the Company received the proceed and the final payment of $12,000 on September 9, 2027. The Company received the proceed on September 9, 2022. This loan was returned and $4,953 of accrued interest was paid on January 13, 2023.

On October 13, 2022, the Company signed a loan agreement of $21,000 with Lian Chen who is an unrelated party. The loan has an annual interest rate of 20%. Total principal and interest of $42,000 are due in five years. The unrelated party would receive 2,625,000 shares from a shareholder designated by the Company. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven. The Company received $21,000 loan on October 13, 2022. On October 21, 2022, the Company's current majority shareholder Mike Q. Wang transferred 2,625,000 shares to Lian Chen. If after five years, Lian Chen chooses to use stocks to offset the loan, then the Company will issue 2,625,000 shares of common stock to Mike Wang.

On January 13, 2023, the Company signed a loan agreement of $150,000 with a one-year term from an unrelated party. The loan has an annual interest rate of 20%. Total principal and interest of $30,000 are due in one year.

On January 24, 2023, the Company signed a loan agreement of $300,000 with a one-year term from an unrelated party. The loan has an annual interest rate of 20%. A total principal and interest of $60,000 are due in one year.

On March 10, 2023, the Company signed a loan agreement of $10,000 with a three-year term from an unrelated party. The loan has an annual interest rate of 20%. Total principal and interest of $6,000 are due in three years. The unrelated party would receive 1,000,000 shares from a shareholder designated by the Company. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can normally be traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of the loan will be forgiven. As of the issue of this Form 10Q, the 1,000,000 shares have not been issued.

On March 14, 2023, the Company signed a loan agreement of $10,000 with a three-year term from an unrelated party. The loan has an annual interest rate of 20%. Total principal and interest of $6,000 are due in three years. The unrelated party would receive 1,000,000 shares from a shareholder designated by the Company. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can normally be traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of the loan will be forgiven. The 1,000,000 shares were issued on April 18, 2023.

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On March 16, 2023, the Company signed a loan agreement of $10,000 with a three-year term from an unrelated party. The loan has an annual interest rate of 20%. Total principal and interest of $6,000 are due in three years. The unrelated party would receive 1,000,000 shares from a shareholder designated by the Company. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can normally be traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of the loan will be forgiven. The 1,000,000 shares were issued on April 18, 2023.

On April 17, 2023, the Company signed a loan agreement of $30,000 with a three-year term from an unrelated party. The loan has an annual interest rate of 20%. A total principal and interest of $18,000 are due in three years. The unrelated party would receive 6,000,000 shares from a shareholder designated by the Company. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can normally be traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of the loan will be forgiven. The 6,000,000 shares were issued on October 30, 2023.

On May 9, 2023, the Company signed a loan agreement of $10,000 with a three-year term from an unrelated party. The loan has an annual interest rate of 20%. A total principal and interest of $6,000 are due in three years. The unrelated party would receive 1,000,000 shares from a shareholder designated by the Company. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can normally be traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of the loan will be forgiven. The 1,000,000 shares were issued on October 30, 2023.

NOTE 8 – CONVERTIBLE, REDEEMABLE PREFERRED STOCK

During the year ended June 30, 2016, the Company’s Board of Directors authorized the creation of a series of preferred stock consisting of 1,000,000 shares designated as Series A Preferred Stock (the “Series A”). The Series A is entitled to a dividend of 4%, when and as declared, and is entitled to a liquidation preference of $1 per share plus unpaid dividends. The Series A is redeemable at the option of the Company at any time, in whole or in part, at a price of $1.00 per share, plus 4% per annum thereupon from the date of issuance (the “Stated Value”). In the event of any liquidation, dissolution or winding up of the Corporation, whether voluntary or involuntary, the Series A shall be entitled to a preferential amount equal to the Stated Value, prior to the holders of common stock receiving any distribution. Each share of Series A is automatically converted on the Conversion Date into a number of shares of common stock of the Company at the initial conversion rate (the “Conversion Rate”), which shall be the Stated Value as of the date of conversion divided by the Market Price. The Market Price for purposes of this Section 5 shall be equal to the average closing sales price of the Common Stock over the 5 previous trading days.

The Series A is also subject to adjustments to the Conversion Rate. If the common stock issuable on conversion of the Series A is changed into the same or a different number of shares of any other class or classes of stock, whether by capital reorganization, reclassification, or otherwise (other than a subdivision or combination of shares provided for above), the holders of the Series A shall, upon its conversion, be entitled to receive, in lieu of the common stock which the holders would have become entitled to receive but for such change, a number of shares of such other class or classes of stock that would have been subject to receipt by the holders if they had exercised their rights of conversion of the Series A immediately before that change.

In August 2016, the Company filed an amendment to its Articles of Incorporation to increase the number of authorized shares of Series A Preferred Stock from 1,000,000 to 10,000,000.

There were no preferred shares outstanding as of December 31, 2023 and June 30, 2023.

NOTE 9 – SHAREHOLDERS’ DEFICIT

At December 31, 2023 and June 30, 2023, the Company had 21,120,507,015 and 21,090,218,148 shares issued and outstanding, respectively.

1) Shares issued for equity investment

On April 6, 2021, the Company issued 70,000,000 shares to a director of Imediplus as collateral in exchange for getting trust of 2,500,000 shares that is 5% of Imediplus. The transaction has not been completed by the reporting date.

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Equity Investment in Purecell Group:

On June 30, 2020, the Company and Purecell Group (“Purecell”), a leading anti-aging medical institution in Australia, entered into a Cooperation Agreement, in which the Company agreed to acquire 51% of the equity of Purecell, as consideration, the Company shall issue 510,000,000 common shares to Purecell’s nominated trustee. Because the company does not have significant control over Purecell, so this is an equity investment. Upon completion of the acquisition transaction, Purecell shall remain autonomy in its day to day operation, including recruiting and retaining management team members. On February 10, 2021, the Company completed its financial and legal due diligence. On April 6, 2021, the Company issued 510,000,000 shares to two shareholders of Purecell Group PTY Ltd ("Purecell") in exchange of 51% of ownership of Purecell. On April 6, 2021, the Company issued 50,000,000 shares of common stock to Purecell’s project introducer as compensation for services, at fair market value of $0.00001 per share.

On May 11, 2021, Aussie Produce PTY LTD (“AP”) signed agreement with Purecell to invest $2,340,000 in exchange of 6% of total outstanding shares of Purecell and 35,000,000 shares of the Company owned by Purecell. Purecell will issue 6% shares to AP in exchange for the $2,340,000 investment. In addition, Purecell will issue 68,372 shares to AP and issue 71,163 shares to the Company. The Company will also issue additional 31,212,000 shares to Purecell. Purecell will use the proceeds to acquire VERITA PHARMA, which is a medicine factory. In order to complete the change of 35,000,000 shares of the Company held by Purecell to AP within the agreed time limit, and to meet the conditions that AP investment funds are in place, the Company and Purecell agreed through consultation that in order to gain time, the Company will issue an additional 35,000,000 shares for AP. On May 26, 2021, the Company issued 35,000,000 shares to shareholder of AP, at fair market value of $0.00001 per share.

On March 31, 2022, the Company issued 1,300,000 shares of common stock to an US individual at $0.075 per share.

2) Shares issued for stock compensation

On October 30, 2023, the Company issued an aggregate of 6,488,867 shares of common stock to three unrelated parties as compensation for services. The issuance of these shares is recorded at a fair market value of $0.004 per share. These shares were issued at a fair market value of $25,955.

3) Shares issued for short term loan as original issue discount

None

4) Shares issued for loan as collateral

On October 30, 2023, the Company issued 7,000,000 shares to three unrelated parties as collateral for three loans of $40,000 in total. The loans have an annual interest rate of 20%. The principal and interest are due in three years. The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loans will be forgiven. The Company received the proceeds in April 17, 2023 and May 9, 2023.

5) Shares issued in exchange for payable balance

None

NOTE 10 – EQUITY INVESTMENT

On June 30, 2020, the Company and Purecell Group (“Purecell”), a leading anti-aging medical institution in Australia, entered into a Cooperation Agreement, in which the Company agreed to acquire 51% of the equity of Purecell, as consideration, the Company shall issue 510,000,000 common shares to Purecell’s nominated trustee. Because the company does not have significant control over Purecell, so this is an equity investment. Upon completion of the acquisition transaction, Purecell shall remain autonomy in its day-to-day operation, including recruiting and retaining management team members. On February 10, 2021, the Company completed its financial and legal due diligence. On April 6, 2021, the Company issued 510,000,000 shares to two shareholders of Purecell Group PTY Ltd (“Purecell”) in exchange of 51% of ownership of Purecell. On April 6, 2021, the Company issued 50,000,000 shares of common stock to Purecell’s project introducer as compensation for services, at fair market value of $0.00001 per share.

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The following table summarizes the income statement of Purecell.

	From 07/01/2023 to
	12/31/2023
	(Unaudited)
Sales	$	-
Gross profit		-
Net loss		(188,955	)
51% share		(96,367	)

The following table provides the summary of equity investment in Purecell.

	As of December
		31, 2023
	(Unaudited)
Total assets	$	3,191,334
Net assets		2,127,410
51% ownership		1,084,979
Beginning balance of investment		5,450
Loss on equity investment		(5,450	)
Ending balance of investment		-

NOTE 11 – BASIC AND DILUTED LOSS PER SHARE

Basic and diluted loss per share are computed based on the weighted-average common shares and common share equivalents outstanding during the period. Common share equivalents consist of stock options, restricted stock, warrants, convertible related party notes payable, and convertible preferred stock. Common share equivalents were excluded from the computation of diluted earnings per share for the six months ended December 31, 2023 and 2022, because their effect was anti-dilutive.

Weighted average shares of common stock outstanding used in the calculation of basic and diluted earnings per share were as follows:

	December 31,
	2023			2022
Net loss per share, basic and diluted	$	(0.00	)	$	(0.00	)

Weighted average shares outstanding:
Total weighted average common shares outstanding – basic and diluted		21,111,461,611			21,090,218,148

Antidilutive securities not included:
Stock options		-			-
Stock options arising from convertible note payable and accrued interest		-			-
Restricted stock grants		17,040,231,179			17,009,942,312
Convertible preferred stock		-			-
Total		17,040,231,179			17,009,942,312

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NOTE 12 – INCOME TAXES

As of December 31, 2023, the Company had federal and California income tax net operating loss carryforwards of approximately $6.5 million. These net operating losses will begin to expire 20 years from the date the tax returns are filed.

Uncertain Tax Positions

Interest associated with unrecognized tax benefits are classified as income tax, and penalties are classified in selling, general and administrative expenses in the statements of operations. For the six months ended December 31, 2023 and 2022, the Company had no unrecognized tax benefits and related interest and penalties expenses. Currently, the Company is not subject to examination by major tax jurisdictions.

NOTE 13 – LEASE

The Company has entered into a operating leases agreement with GKT, Alhambra, LP. The lease term of the office space is from December 1, 2020 to November 30, 2023. The Company is under a month-to-month base lease after December 1, 2023, and the current monthly rent including monthly management fee is $4,655.64.

The Company has entered into an operating lease agreement with SoCal Industrial LLC, Irwindale. The lease term of the office space is from June 1, 2023 to May 31, 2024 after the prior lease expired on May 31, 2023. The current monthly rent including monthly management fee is $1,764.00. The operating lease is listed as a separate line item on the Company’s condensed consolidated financial statements and represents the Company’s right to use the underlying asset for the lease term. The Company’s obligation to make lease payments is also listed as a separate line item on the Company’s condensed consolidated financial statements.

Operating lease right-of-use assets and liabilities commencing after December 1, 2020 are recognized at commencement date based on the present value of lease payments over the lease term. For the six months ended December 31, 2023, the Company recognized approximately $43,169 in total lease costs.

Because the rate implicit in each lease is not readily determinable, the Company uses its incremental borrowing rate to determine the present value of the lease payments.

Information related to the Company’s operating ROU assets and related lease liabilities are as follows:

	Six months ended December 31, 2023

Cash paid for operating lease liabilities	$	33,862
Weighted-average remaining lease term		0.4167
Weighted-average discount rate		5	%
Minimum future lease payments	$	8,820

The following table presents the amortization of the Company’s lease liabilities under ASC 842 for each of the following years ending December 31:

2024	$	8,820
2025		-
2026		-
2027		-
Total minimum payments		8,820
Less: imputed interest		(109	)
Total lease liability		8,711
Less: short-term lease liability		(8,711	)
Long-term lease liability	$	-

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NOTE 14 – CONCENTRATION

Major vendors

For the six month ended December 31, 2023, no vendors accounted for 10% or more of the Company’s purchases and its outstanding accounts payable balances as at December 21, 2023.

NOTE 15 – SUBSEQUENT EVENTS

None

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Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

Forward Looking Statement Notice

Certain statements made in this Quarterly Report on Form 10-Q are “forward-looking statements” (within the meaning of the Private Securities Litigation Reform Act of 1995) regarding the plans and objectives of management for future operations. Such statements involve known and unknown risks, uncertainties and other factors that may cause actual results, performance or achievements of Crown Marketing, (“we”, “us”, “our” or the “Company”) to be materially different from any future results, performance or achievements expressed or implied by such forward-looking statements. The forward-looking statements included herein are based on current expectations that involve numerous risks and uncertainties. The Company’s plans and objectives are based, in part, on assumptions involving the continued expansion of business. Assumptions relating to the foregoing involve judgments with respect to, among other things, future economic, competitive and market conditions and future business decisions, all of which are difficult or impossible to predict accurately and many of which are beyond the control of the Company. Although the Company believes its assumptions underlying the forward-looking statements are reasonable, any of the assumptions could prove inaccurate and, therefore, there can be no assurance the forward-looking statements included in this Quarterly Report will prove to be accurate. In light of the significant uncertainties inherent in the forward-looking statements included herein, the inclusion of such information should not be regarded as a representation by the Company or any other person that the objectives and plans of the Company will be achieved.

Overview of Business

Our mission is to invest in innovative technologies intergrated with business development in the healthcare ecosystem.

We are focused on protein and peptide small molecular drugs research and development, diagnostic and medical devices with AI cloud computing, cell therapy and regenerational medicine and supplements manufacturing and sales.

On September 3, 2021, the Company entered into an Assets Acquisition Agreement with Wang’s Property Investment & Management LLC to purchase 53 units in 19 real estate properties appraised at $7,626, 286.37 for a purchase price of $7,000,000, The purchase price shall be paid as follows: (i) $1,000,000 on execution of the Agreement, (ii) $2,000,000 within 60 days thereof and (iii) the remainder by April 10, 2022. The Agreement is subject to customary closing conditions, including, satisfactory due diligence. On September 9, 2021, the Company entered into a Supplemental Assets Acquisition Agreement with Wang’s Property Investment & Management LLC to amend and clarify that (i) it was purchasing 19 real estate properties which includes 53 units appraised at $7,626,286.37 for a purchase price of $7,000,000 and (ii) that it will waive and not conduct due diligence in order for the transaction to proceed. The acquisition has not been consummated. With the asset acquisition from Wang’s Property Investment & Management LLC, the Company will diversify its business into property investment and management. By the end of May 2022, the Company ceased the acquisition of Wang’s Property Investment & Management LLC.

Results of Operations

Results of Operations for the six months ended December 31, 2023 compared to the six months ended December 31, 2022.

Sales amounted to $91,179 and $38,230 for the three months ended December 31, 2023 and 2022, respectively. Sales amounted to $104,987 and $90,168 for the six months ended December 31, 2023 and 2022, respectively. The increase was mainly due to increased sales of new products.

Cost of goods sold amounted to $8,525 and $9,998 for the three months ended December 31, 2023 and 2022, respectively. Cost of goods sold amounted to $8,702 and $35,498 for the six months ended December 31, 2023 and 2022, respectively.

Gross profit amounted to $82,654 and $30,232 for the three months ended December 31, 2023 and 2022, respectively. Gross profit amounted to $96,285 and $54,670 for the six months ended December 31, 2023 and 2022, respectively.

Operating expenses incurred for the three months ended December 31, 2023 and 2022 were $236,521 and $125,339, respectively. Operating expenses incurred for the six months ended December 31, 2023 and 2022 were $325,090 and $277,998, respectively. The increase was mainly due to increased professional expenses, stock compensation, OID, and interest expenses.

Net loss for the three months ended December 31, 2023 and 2022 was $249,346 and $128,121, respectively. Net loss for the six months ended December 31, 2023 and 2022 was $406,325 and $320,875, respectively. The decrease in net loss was mainly due to increase in operating expenses.

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Liquidity and Capital Resources

Liquidity is the ability of a company to generate funds to support its current and future operations, satisfy its obligations, and otherwise operate on an ongoing basis. Significant factors in the management of liquidity are funds generated by operations, levels of accounts receivable and accounts payable and capital expenditures.

The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying consolidated financial statements, the Company has incurred recurring net losses. For the six months ended December 31, 2023, the Company recorded a net loss of $406,325, used cash to fund operating activities of $425,072 and at December 31, 2023, had a shareholders’ deficit of $4,778,282. For the six months ended December 31, 2022 the Company recorded a net loss of $320,875, used cash to fund operating activities of $215,638 and at December 31, 2022, had a shareholders’ deficit of $4,160,544. These factors create substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

The Company is raising the additional capital to achieve profitable operations.

Our cash needs for the six months ended December 31, 2023 were primarily met by loans and advances from current majority shareholder. As of December 31, 2023, we had a cash balance of $72,256. Our new majority shareholders will need to provide all of our working capitals going forward.

Primarily as a result of our recurring losses and our lack of liquidity, we received a report from our independent registered public accounting firm for our financial statements for the six months ended December 31, 2023 that includes an explanatory paragraph describing the uncertainty as to our ability to continue as a going concern.

Liquidity and Capital Resources for the six months ended December 31, 2023 compared to the six months ended December 31, 2022

	For the Six Months Ended
	December 31
Summary of Cash Flows:	2023			2022
	(Unaudited)			(Unaudited)

Net cash used in operating activities	$	(425,072	)	$	(215,638	)
Net cash used in investing activities		-			(44,420	)
Net cash provided by financing activities		443,254			248,206
Effect of exchange rate change on cash		(76	)		406
Net increase (decrease) in cash		18,106			(11,446	)
Cash beginning of period		54,150			62,643
Cash end of period	$	72,256		$	51,197

Operating Activities

Net cash used in operating activities was $425,072 for the six months ended December 31, 2023, an increase of $209,434 compared to cash used in operating activities of $215,638 for the six months ended December 31, 2022. The increase in net cash used in operating activities was mainly due to a increase in net loss, accounts receivable, inventory, and decrease in accounts payable, other payable for the six months ended December 31, 2023 compared to the same period in 2022.

Investing Activities

No investing activities were for the six months ended December 31, 2023, compared to the $44,420 of the net cash used the same period in 2022.

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Financing Activities

Net cash provided by financing activities was $443,254 for the six months ended December 31, 2023, compared to $248,206 for the six months ended December 31, 2022. The increase in net cash provided by financing activities for the six months ended December 31, 2023 was primarily attributable to an increase in the amounts of advances from related party and issuance of common stocks, offset by decreasing amounts from short term loan and long term loan.

Financial Position

As of December 31, 2023, we had $72,256 in cash, negative working capital of $2,975,664 and an accumulated deficit of $4,778,282. As of June 30, 2023, we had $54,150 in cash, negative working capital of $2,912,470 and an accumulated deficit of $4,525,836.

Critical Accounting Policies and Estimates

Estimates

The preparation of these consolidated financial statements (“CFS”) in accordance with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the consolidated financial statements and the reported amounts of net sales and expenses during the reported periods. Actual results may differ from those estimates and such differences may be material to the financial statements. The more significant estimates and assumptions by management include among others, the fair value of shares of common stock issued for services. The current economic environment has increased the degree of uncertainty inherent in these estimates and assumptions.

Functional and Presentation Currency

The Company’s functional currency, as determined by management, is the United States(“US”) dollar. These consolidated financial statements are presented in U.S. dollars. Assets and liabilities denominated in currencies other than the functional currency are initially measured in the functional currencies at the transaction date exchange rate. Monetary assets are re-measured at the rate of exchange in effect as of the balance sheet date. Revenues and expenses are translated at the transaction date exchange rate. Foreign currency gains and losses resulting from the transaction are reflected in net comprehensive income (loss) for the period.

Revenues

●

executed contract(s) with customers that the Company believes is legally enforceable;

●

identification of performance obligation in the respective contract;

●

determination of the transaction price for each performance obligation in the respective contract;

●

allocation of the transaction price to each performance obligation; and

●

recognition of revenue only when the Company satisfies each performance obligation.

Inventories

Inventories are stated at the lower of cost (first-in, first-out) or net realizable value. Adjustments to reduce the cost of inventory to its net realizable value are made, if required, for estimated excess, obsolescence, or impaired balances. For the six months ended December 31, 2023 and 2022, the Company has not made provision for inventory in regards to slow moving or obsolete items. As of December 31, 2023 and June 30, 2022, inventories amounted to $133,751 and $108,351, respectively.

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Fair Value Measurements

Level 1—Quoted prices in active markets for identical assets or liabilities.

Level 2—Inputs, other than the quoted prices in active markets, are observable either directly or indirectly.

Level 3—Unobservable inputs based on the Company’s assumptions.

The Company is required to use observable market data if available without undue cost and effort.

The Company’s financial instruments include cash and accounts payable. Management has estimated that the carrying amounts approximate their fair value due to the short-term nature.

Loss per Share

Basic earnings (loss) per share are computed by dividing income available to common shareholders by the weighted-average number of common shares available. Diluted earnings (loss) per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The Company’s diluted loss per share is the same as the basic loss per share for the six months ended December 31, 2023 and 2022, as there are no potential shares outstanding that would have a dilutive effect.

Income Taxes

Income tax expense is based on pretax financial accounting income. Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax bases of assets and liabilities and their reported amounts. Valuation allowances are recorded to reduce deferred tax assets to the amount that will more likely than not be realized. The Company recorded a valuation allowance against its deferred tax assets as of December 31, 2023 and June 30, 20232.

Recent Accounting Pronouncements

See Footnote 2 of the financial statements for a discussion of recently issued accounting standards.

Contractual Obligations and Off-Balance Sheet Arrangements

We do not have any contractual obligations or off-balance sheet arrangements.

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Item 3. Quantitative and Qualitative Disclosures About Market Risk.

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

Item 4. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

Under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, we conducted an evaluation of our disclosure controls and procedures, as such term is defined under Rule 13a-15(e) and Rule 15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended (Exchange Act), as of December 31, 2023. Based on this evaluation, our principal executive officer and principal financial officer have concluded that our disclosure controls and procedures are not effective to ensure that information required to be disclosed by us in the reports we file or submit under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms and that our disclosure and controls are not designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is accumulated and communicated to our management, including our principal executive officer and principal financial officer, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

The matters involving internal controls and procedures that our management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: (1) lack of a functioning audit committee, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (2) a lack of accounting staff and resources with appropriate knowledge of generally accepted accounting principles in the United States (“U.S. GAAP”) and SEC reporting and compliance requirements; (3) a lack of independent directors and (4) a lack of an effective review process by the accounting manager and management.

Management believes that the material weaknesses set forth in above did not have an effect on our financial results. However, management believes that the lack of a functioning audit committee and the lack of a majority of outside directors on our board of directors’ results in ineffective oversight in the establishment and monitoring of required internal controls and procedures, which could result in a material misstatement in our financial statements in future periods.

Changes in Internal Controls

There have been no changes in our internal controls over financial reporting during the period ended December 31, 2023 that have materially affected or are reasonably likely to materially affect our internal controls.

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PART II — OTHER INFORMATION

Item 1. Legal Proceedings.

We are not a party to or otherwise involved in any legal proceedings.

In the ordinary course of business, we are from time to time involved in various pending or threatened legal actions. The litigation process is inherently uncertain and it is possible that the resolution of such matters might have a material adverse effect upon our financial condition and/or results of operations. However, in the opinion of our management, other than as set forth herein, matters currently pending or threatened against us are not expected to have a material adverse effect on our financial position or results of operations.

Item 1A. Risk Factors.

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

Not applicable.

Item 3. Defaults Upon Senior Securities.

There have been no events which are required to be reported under this Item.

Item 4. Mine Safety Disclosures.

Not applicable.

Item 5. Other Information.

None.

Item 6. Exhibits and Financial Statement Schedules

31.1	Certification of President and Secretary. Filed herewith.
31.2	Certification of Chief Financial Officer. Filed herewith.
32.1	Certification pursuant to 18 U.S.C. Section 1350 of President and Secretary. Filed herewith.
32.2	Certification pursuant to 18 U.S.C. Section 1350 of Chief Financial Officer. Filed herewith.
101.INS*	Inline XBRL Instance Document
101.SCH*	Inline XBRL Taxonomy Extension Schema Document
101.CAL*	Inline XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF*	Inline XBRL Taxonomy Extension Definition Linkbase Definition
101.PRE*	Inline XBRL Taxonomy Extension Presentation Linkbase Document
101.LAB*	Inline XBRL Taxonomy Extension Label Linkbase Document
104	Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Dated: February 23, 2024	AMERICA GREAT HEALTH


	By:	/s/ Quinn Chen
		Quinn Chen
		Chief Financial Officer

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EXHIBIT 31.1

CERTIFICATION

I, Mike Q. Wang, certify that:

1. I have reviewed this quarterly report on Form 10-Q of America Great Health;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(s) and I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.


Dated: February 23, 2024	By:	/s/ Mike Q. Wang
		Mike Q. Wang
		President, Secretary

EXHIBIT 31.2

CERTIFICATION

I, Quinn Chen, certify that:

1. I have reviewed this quarterly report on Form 10-Q of America Great Health;

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Dated: February 23, 2024	By: /s/ Quinn Chen
	Quinn Chen
	Chief Financial Officer

EXHIBIT 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of America Great Health (the “Company”) on Form 10-Q for the year ending December 31, 2023, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Mike Q. Wang, President and Secretary of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1)

The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities and Exchange Act of 1934; and

(2)

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.


Dated: February 23, 2024	By:	/s/ Mike Q. Wang
		Mike Q. Wang
		President, Secretary

EXHIBIT 32.2

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of America Great Health (the “Company”) on Form 10-Q for the year ending December 31, 2023, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Quinn Chen, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1)

The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities and Exchange Act of 1934; and

(2)

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.


Dated: February 23, 2024	By:	/s/ Quinn Chen
		Quinn Chen
		Chief Financial Officer

Document And Entity Information	6 Months Ended
Document And Entity Information	Dec. 31, 2023 shares
Document Information Line Items
Entity Registrant Name	America Great Health
Document Type	10-Q
Current Fiscal Year End Date	--06-30
Entity Common Stock, Shares Outstanding	21,113,507,015
Amendment Flag	false
Entity Central Index Key	0001098009
Entity Current Reporting Status	No
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-27873
Entity Incorporation, State or Country Code	WY
Entity Tax Identification Number	98-0178621
Entity Address, Address Line One	1609 W Valley Blvd Unit 338A
Entity Address, City or Town	Alhambra
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91803
City Area Code	(888)
Local Phone Number	988-1333
Title of 12(b) Security	N/A
No Trading Symbol Flag	true
Security Exchange Name	NONE
Entity Interactive Data Current	No

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Jun. 30, 2023
CURRENT ASSETS
Cash	$ 72,256	$ 54,150
Account receivable, net	23,400	0
Inventory	133,751	108,351
Prepaids and other assets	16,965	16,964
TOTAL CURRENT ASSETS	246,372	179,465
Right-of-use asset	8,711	41,918
Due from related parties	8,218	8,218
Other asset	10,011	11,836
Property and equipment, net	50,298	57,692
TOTAL ASSETS	323,610	299,129
CURRENT LIABILITIES
Accounts payable	1,435,142	1,450,574
Income tax payable	3,927	3,970
Short term loan	690,000	705,216
Other payable	237,797	241,784
Due to related party	628,205	425,142
Deferred income	217,747	223,331
Lease liability – current	8,711	41,918
TOTAL CURRENT LIABILITIES	3,221,529	3,091,935
Lease liability - non current	0	0
Accrued liability	757,211	609,892
Long term loan	1,123,138	1,123,138
TOTAL LIABILITIES	5,101,878	4,824,965
Commitments and Contingencies	0	0
SHAREHOLDERS' DEFICIT
Redeemable, convertible preferred stock, 10,000,000 shares authorized; Series A voting preferred stock, zero shares issued and outstanding	0	0
Common stock, no par value, unlimited shares authorized; 21,120,507,015 and 21,090,218,148 shares issued and outstanding	0	0
Additional paid-in capital	4,886,433	4,732,477
Accumulated other comprehensive income	(563)	(500)
Accumulated deficit	(9,587,788)	(9,183,110)
TOTAL AMERICA GREAT HEALTH SHAREHOLDERS' DEFICIT	(4,701,918)	(4,451,133)
Non-controlling interest	(76,350)	(74,703)
TOTAL SHAREHOLDERS' DEFICIT	(4,778,268)	(4,525,836)
TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT	$ 323,610	$ 299,129

Consolidated Balance Sheets (Parentheticals) - shares	Dec. 31, 2023	Jun. 30, 2023
Statement of Financial Position [Abstract]
Series A voting preferred stock, shares issued	0	0
Series A voting preferred stock, shares outstanding	0	0
Redeemable, convertible preferred stock, shares authorized	10,000,000	10,000,000
Common stock, shares issued	21,120,507,015	21,090,218,148
Common stock, shares outstanding	21,120,507,015	21,090,218,148

Consolidated Statements of Operations and Comprehensive Income - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Sales	$ 91,179	$ 38,230	$ 104,987	$ 90,168
Cost of goods sold	8,525	7,998	8,702	35,498
Gross profit	82,654	30,232	96,285	54,670
Selling, general and administrative expenses
Selling expense	(3,390)	670	(3,326)	5,406
General and administrative expense	239,911	124,669	328,416	272,592
	236,521	125,339	325,090	277,998
Loss from operations	(153,867)	(95,107)	(228,805)	(223,328)
Other income (expenses)
Interest expense	(95,486)	(68,001)	(177,535)	(132,540)
Other income	8	34,987	15	34,993
	(95,478)	(33,014)	(177,520)	(97,547)
Loss before income taxes	(249,345)	(128,121)	(406,325)	(320,875)
Income tax provision	0	0	0	0
NET LOSS	(249,345)	(128,121)	(406,325)	(320,875)
Less: net loss attributable to non-controlling interest	(1,648)	(3,552)	(1,648)	(13,970)
NET LOSS ATTRIBUTABLE TO AMERICA GREAT HEALTH	(247,697)	(124,569)	(404,677)	(306,905)
Foreign currency transaction	(2,840)	330	(563)	406
COMPREHENSIVE LOSS ATTRIBUTABLE TO AMERICA GREAT HEALTH	$ (250,537)	$ (124,239)	$ (405,240)	$ (306,499)
BASIC AND DILUTED LOSS PER SHARE (in Dollars per share)	$ 0	$ 0	$ 0	$ 0
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING BASIC AND DILUTED (in Shares)	21,111,461,611	21,090,218,148	21,111,461,611	21,090,218,148

Consolidated Statement of Changes in Shareholders' Deficit - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	AOCI Attributable to Parent [Member]	Total
Balance at Jun. 30, 2022		$ 4,619,991	$ (8,421,849)	$ (58,783)	$ 160	$ (3,860,481)
Balance (in Shares) at Jun. 30, 2022	21,090,218,148
Imputed Interest		5,206				5,206
OID		15,200				15,200
Gain/loss on exchange rate					406	406
Net loss			(306,905)	(13,970)		(320,875)
Balance at Dec. 31, 2022		4,640,397	(8,728,754)	(72,753)	566	(4,160,544)
Balance (in Shares) at Dec. 31, 2022	21,090,218,148
Balance at Jun. 30, 2023		4,732,477	(9,183,111)	(74,702)	(500)	$ (4,525,836)
Balance (in Shares) at Jun. 30, 2023	21,107,018,148					21,090,218,148
Issuance of Common Stock for debt		28,000				$ 28,000
Issuance of Common Stock for debt (in Shares)	7,000,000
Issuance of Common Stock for compensation		25,956				25,956
Issuance of Common Stock for compensation (in Shares)	6,488,867
Issuance of Common Stock	$ 0	100,000				100,000
Issuance of Common Stock (in Shares)	0
Imputed Interest						0
Gain/loss on exchange rate					(63)	(63)
Net loss			(404,677)	(1,648)		(406,325)
Balance at Dec. 31, 2023		$ 4,886,433	$ (9,587,788)	$ (76,350)	$ (563)	$ (4,778,268)
Balance (in Shares) at Dec. 31, 2023	21,120,507,015					21,120,507,015

Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Statement of Cash Flows [Abstract]
Net loss	$ (406,325)	$ (320,875)
Loss from discontinued operations	0	0
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	7,394	2,952
Original issue discount on debt	28,000	15,200
Stock compensation	25,956	0
Imputed interest	0	5,206
Changes in operating Assets and Liabilities:
Accounts receivable	(23,400)	192
Prepaid investment	0	0
Other receivable	0	0
Other long term asset	1,825	2,000
Inventory	(25,400)	2,110
Accounts payable	(15,432)	5,376
Customer advances	(5,584)	41,699
Other liabilities	0	16,137
Other payable	(12,119)	13,460
Income tax payable	0	905
Net cash used in operating activities	(425,085)	(215,638)
Cash Flows from Investing Activities
Purchase of property and equipment	0	(44,420)
Net cash provided by investing activities	0	(44,420)
Cash Flows from Financing Activities
Repayment of short term loan	(15,215)	(4,182)
Proceeds of long term loan	147,318	230,897
Advances from related party	342,831	128,519
Repayment to related party	(131,680)	(107,028)
Proceeds from issuance of common stocks	100,000	0
Net cash provided by financing activities	443,254	248,206
Effect of exchange rate change on cash	(63)	406
Net increase in cash	18,106	(11,446)
Cash beginning of period	54,150	62,643
Cash end of period	72,256	51,197
Interest paid	0	0
Taxes paid	800	800
Non-cash transactions
Shares issued for equity investment	$ 0	$ 0

NATURE OF BUSINESS

6 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

NOTE 1 – NATURE OF BUSINESS

History and Organization

On March 1, 2017, the Company filed with the Secretary of State of the State of Wyoming an Articles of Amendment to change the corporate name from Crown Marketing to America Great Health.

On March 9, 2017, the Company formed a wholly owned subsidiary, America Great Health, under the laws of the State of California.

(i)

On November 4, 2021, the Company set up a 100% owned subsidiary Nutrature Health LLC.

On November 26, 2022, the Company signed a supplementary agreement with Men Hwei, Tsai who is an unrelated party and transferred pending anti-dementia patent to Men Hwei, Tsai for $34,978.48.

Going Concern

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying CFS were prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”).

Basis of Consolidation

The following table depicts the identity of the Company’s subsidiaries:

		Attributable
	Place of	Equity
Name of Subsidiary	Incorporation	Interest %
America Great Health in California	USA		100
GOF Biotechnologies in California	USA		75
International Institute of Great Health in California	USA		100
Nutrature Health LLC in California	USA		100
Sijinsai in China	CHINA		60
US-China Mega Beauty Health Industry Development Co., LTD	CHINA		100

Estimates

Foreign Currency Translation

Below is a table with foreign exchange rates used for translation:

	December 31,
Average Quarterly (average rate)	2023

Chinese Renminbi (RMB)	RMB	7.2000
United States dollar ($)	$	1.00

	December 31,
Quarter Ended (Closing rate)	2023

Chinese Renminbi (RMB)	RMB	7.0786
United States dollar ($)	$	1.00

Cash

Revenues

●

executed contract(s) with customers that the Company believes is legally enforceable;

●

identification of performance obligation in the respective contract;

●

determination of the transaction price for each performance obligation in the respective contract;

●

allocation of the transaction price to each performance obligation; and

●

recognition of revenue only when the Company satisfies each performance obligation.

Product Revenue

Accounts Receivable

The Company has been developing its new products and launching large-scale production since November 2023. As of December 31, 2023 accounts receivable amounted to $23,400.

Inventories

Equity Method Investments

Fair Value Measurements

Level 1—Quoted prices in active markets for identical assets or liabilities.

Level 2—Inputs, other than the quoted prices in active markets, are observable either directly or indirectly.

Level 3—Unobservable inputs based on the Company’s assumptions.

The Company is required to use observable market data if available without undue cost and effort.

The Company’s financial instruments include cash and accounts payable. Management has estimated that the carrying amounts approximate their fair value due to the short-term nature.

Stock-based Compensations

Loss per Share

Income Taxes

Recent Accounting Pronouncements

DEPOSITS

6 Months Ended

Dec. 31, 2023

Receivables [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

NOTE 3 – DEPOSITS

As of December 31, 2023 and June 30, 2023, deposits amounted to $10,011 and $11,836 respectively.

INVENTORY

6 Months Ended

Dec. 31, 2023

Inventory Disclosure [Abstract]

Inventory Disclosure [Text Block]

NOTE 4 – INVENTORY

As of December 31, 2023 and June 30, 2023, inventory consisted of the following:

	December 31,		June 30,
	2023		2023
Raw materials	$	87,925	$	62,348
Finished goods		45,826		46,003
Total Inventory	$	133,751	$	108,351

RELATED PARTY TRANSACTIONS

6 Months Ended

Dec. 31, 2023

NOTE 5 – RELATED PARTY TRANSACTIONS

SHORT TERM LOAN

6 Months Ended

Dec. 31, 2023

Debt Disclosure [Abstract]

Short-Term Debt [Text Block]

NOTE 6 – SHORT TERM LOAN

As of December 31, 2023 and June 30, 2023, short term loan amounted to $690,000 and $705,216 from unrelated third parties, respectively.

LONG TERM LOAN

6 Months Ended

Dec. 31, 2023

Debt Disclosure [Abstract]

Long-Term Debt [Text Block]

NOTE 7 – LONG TERM LOAN

As of December 31, 2023, long term loan consisted of the following:

	Principal		Interest		Balance

Received long term loan on April 27, 2021	$	200,000	$	107,178	$	307,178
Received long term loan on June 3, 2021		290,000		149,529		439,529
Received long term loan on June 4, 2021		50,000		25,780		75,780
Received long term loan on June 23, 2021		30,000		15,140		45,140
Received long term loan on July 12, 2021		10,000		4,942		14,942
Received long term loan on September 1, 2021		60,000		27,978		87,978
Received long term loan on September 22, 2021		50,000		22,740		72,740
Received long term loan on September 27, 2021		50,000		22,603		72,603
Received long term loan on September 30, 2021		10,000		4,504		14,504
Received long term loan on October 29, 2021		12,138		5,274		17,412
Received long term loan on November 9, 2021		50,000		21,425		71,425
Received long term loan on November 16, 2021		140,000		59,452		199,452
Received long term loan on November 18, 2021		50,000		21,178		71,178
Received long term loan on November 29, 2021		20,000		8,351		28,351
Received long term loan on November 30, 2021		10,000		4,170		14,170
Received long term loan on October 13, 2022		21,000		5,109		26,109
Received long term loan on March 10, 2023		10,000		1,622		11,622
Received long term loan on March 14, 2023		10,000		1,600		11,600
Received long term loan on March 16, 2023		10,000		1,589		11,589
Received long term loan on April 17, 2023		30,000		4,241		34,241
Received long term loan on May 9, 2023		10,000		1,293		11,293
Total	$	1,123,138	$	515,698	$	1,638,836

CONVERTIBLE, REDEEMABLE PREFERRED STOCK

6 Months Ended

Dec. 31, 2023

Disclosure Text Block Supplement [Abstract]

Preferred Stock [Text Block]

NOTE 8 – CONVERTIBLE, REDEEMABLE PREFERRED STOCK

In August 2016, the Company filed an amendment to its Articles of Incorporation to increase the number of authorized shares of Series A Preferred Stock from 1,000,000 to 10,000,000.

There were no preferred shares outstanding as of December 31, 2023 and June 30, 2023.

SHAREHOLDERS' DEFICIT

6 Months Ended

Dec. 31, 2023

Stockholders' Equity Note [Abstract]

Equity [Text Block]

NOTE 9 – SHAREHOLDERS’ DEFICIT

At December 31, 2023 and June 30, 2023, the Company had 21,120,507,015 and 21,090,218,148 shares issued and outstanding, respectively.

1) Shares issued for equity investment

Equity Investment in Purecell Group:

On March 31, 2022, the Company issued 1,300,000 shares of common stock to an US individual at $0.075 per share.

2) Shares issued for stock compensation

3) Shares issued for short term loan as original issue discount

None

4) Shares issued for loan as collateral

5) Shares issued in exchange for payable balance

None

EQUITY INVESTMENT

6 Months Ended

Dec. 31, 2023

Equity Method Investments and Joint Ventures [Abstract]

Equity Method Investments and Joint Ventures Disclosure [Text Block]

NOTE 10 – EQUITY INVESTMENT

On June 30, 2020, the Company and Purecell Group (“Purecell”), a leading anti-aging medical institution in Australia, entered into a Cooperation Agreement, in which the Company agreed to acquire 51% of the equity of Purecell, as consideration, the Company shall issue 510,000,000 common shares to Purecell’s nominated trustee. Because the company does not have significant control over Purecell, so this is an equity investment. Upon completion of the acquisition transaction, Purecell shall remain autonomy in its day-to-day operation, including recruiting and retaining management team members. On February 10, 2021, the Company completed its financial and legal due diligence. On April 6, 2021, the Company issued 510,000,000 shares to two shareholders of Purecell Group PTY Ltd (“Purecell”) in exchange of 51% of ownership of Purecell. On April 6, 2021, the Company issued 50,000,000 shares of common stock to Purecell’s project introducer as compensation for services, at fair market value of $0.00001 per share.

The following table summarizes the income statement of Purecell.

	From 07/01/2023 to
	12/31/2023
	(Unaudited)
Sales	$	-
Gross profit		-
Net loss		(188,955	)
51% share		(96,367	)

The following table provides the summary of equity investment in Purecell.

	As of December
		31, 2023
	(Unaudited)
Total assets	$	3,191,334
Net assets		2,127,410
51% ownership		1,084,979
Beginning balance of investment		5,450
Loss on equity investment		(5,450	)
Ending balance of investment		-

BASIC AND DILUTED LOSS PER SHARE

6 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

NOTE 11 – BASIC AND DILUTED LOSS PER SHARE

Weighted average shares of common stock outstanding used in the calculation of basic and diluted earnings per share were as follows:

	December 31,
	2023			2022
Net loss per share, basic and diluted	$	(0.00	)	$	(0.00	)

Weighted average shares outstanding:
Total weighted average common shares outstanding – basic and diluted		21,111,461,611			21,090,218,148

Antidilutive securities not included:
Stock options		-			-
Stock options arising from convertible note payable and accrued interest		-			-
Restricted stock grants		17,040,231,179			17,009,942,312
Convertible preferred stock		-			-
Total		17,040,231,179			17,009,942,312

INCOME TAXES

6 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

NOTE 12 – INCOME TAXES

Uncertain Tax Positions

LEASE

6 Months Ended

Dec. 31, 2023

Disclosure Text Block [Abstract]

Lessee, Operating Leases [Text Block]

NOTE 13 – LEASE

Because the rate implicit in each lease is not readily determinable, the Company uses its incremental borrowing rate to determine the present value of the lease payments.

Information related to the Company’s operating ROU assets and related lease liabilities are as follows:

	Six months ended December 31, 2023

Cash paid for operating lease liabilities	$	33,862
Weighted-average remaining lease term		0.4167
Weighted-average discount rate		5	%
Minimum future lease payments	$	8,820

The following table presents the amortization of the Company’s lease liabilities under ASC 842 for each of the following years ending December 31:

2024	$	8,820
2025		-
2026		-
2027		-
Total minimum payments		8,820
Less: imputed interest		(109	)
Total lease liability		8,711
Less: short-term lease liability		(8,711	)
Long-term lease liability	$	-

CONCENTRATION

6 Months Ended

Dec. 31, 2023

Risks and Uncertainties [Abstract]

Concentration Risk Disclosure [Text Block]

NOTE 14 – CONCENTRATION

Major vendors

For the six month ended December 31, 2023, no vendors accounted for 10% or more of the Company’s purchases and its outstanding accounts payable balances as at December 21, 2023.

SUBSEQUENT EVENTS

6 Months Ended

Dec. 31, 2023

Subsequent Events [Abstract]

Subsequent Events [Text Block]

NOTE 15 – SUBSEQUENT EVENTS

None

Accounting Policies, by Policy (Policies)

6 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

Basis of Presentation

The accompanying CFS were prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”).

Consolidation, Policy [Policy Text Block]

Basis of Consolidation

The following table depicts the identity of the Company’s subsidiaries:

		Attributable
	Place of	Equity
Name of Subsidiary	Incorporation	Interest %
America Great Health in California	USA		100
GOF Biotechnologies in California	USA		75
International Institute of Great Health in California	USA		100
Nutrature Health LLC in California	USA		100
Sijinsai in China	CHINA		60
US-China Mega Beauty Health Industry Development Co., LTD	CHINA		100

Use of Estimates, Policy [Policy Text Block]

Estimates

Foreign Currency Transactions and Translations Policy [Policy Text Block]

Foreign Currency Translation

Below is a table with foreign exchange rates used for translation:

	December 31,
Average Quarterly (average rate)	2023

Chinese Renminbi (RMB)	RMB	7.2000
United States dollar ($)	$	1.00

	December 31,
Quarter Ended (Closing rate)	2023

Chinese Renminbi (RMB)	RMB	7.0786
United States dollar ($)	$	1.00

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash

Revenue [Policy Text Block]

Revenues

●

executed contract(s) with customers that the Company believes is legally enforceable;

●

identification of performance obligation in the respective contract;

●

determination of the transaction price for each performance obligation in the respective contract;

●

allocation of the transaction price to each performance obligation; and

●

recognition of revenue only when the Company satisfies each performance obligation.

Product Revenue

Receivable [Policy Text Block]

Accounts Receivable

The Company has been developing its new products and launching large-scale production since November 2023. As of December 31, 2023 accounts receivable amounted to $23,400.

Inventory, Policy [Policy Text Block]

Inventories

Equity Method Investments [Policy Text Block]

Equity Method Investments

Fair Value Measurement, Policy [Policy Text Block]

Fair Value Measurements

Level 1—Quoted prices in active markets for identical assets or liabilities.

Level 2—Inputs, other than the quoted prices in active markets, are observable either directly or indirectly.

Level 3—Unobservable inputs based on the Company’s assumptions.

The Company is required to use observable market data if available without undue cost and effort.

The Company’s financial instruments include cash and accounts payable. Management has estimated that the carrying amounts approximate their fair value due to the short-term nature.

Share-Based Payment Arrangement [Policy Text Block]

Stock-based Compensations

Earnings Per Share, Policy [Policy Text Block]

Loss per Share

Income Tax, Policy [Policy Text Block]

Income Taxes

New Accounting Pronouncements, Policy [Policy Text Block]

Recent Accounting Pronouncements

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Schedule of Subsidiary of Limited Liability Company or Limited Partnership, Description [Table Text Block]

The following table depicts the identity of the Company’s subsidiaries:

		Attributable
	Place of	Equity
Name of Subsidiary	Incorporation	Interest %
America Great Health in California	USA		100
GOF Biotechnologies in California	USA		75
International Institute of Great Health in California	USA		100
Nutrature Health LLC in California	USA		100
Sijinsai in China	CHINA		60
US-China Mega Beauty Health Industry Development Co., LTD	CHINA		100

Schedule of Differences between Reported Amount and Reporting Currency Denominated Amount [Table Text Block]

Below is a table with foreign exchange rates used for translation:

	December 31,
Average Quarterly (average rate)	2023

Chinese Renminbi (RMB)	RMB	7.2000
United States dollar ($)	$	1.00

	December 31,
Quarter Ended (Closing rate)	2023

Chinese Renminbi (RMB)	RMB	7.0786
United States dollar ($)	$	1.00

INVENTORY (Tables)

6 Months Ended

Dec. 31, 2023

Inventory Disclosure [Abstract]

Schedule of Inventory, Current [Table Text Block]

As of December 31, 2023 and June 30, 2023, inventory consisted of the following:

	December 31,		June 30,
	2023		2023
Raw materials	$	87,925	$	62,348
Finished goods		45,826		46,003
Total Inventory	$	133,751	$	108,351

LONG TERM LOAN (Tables)

6 Months Ended

Dec. 31, 2023

Debt Disclosure [Abstract]

Schedule of Long-Term Debt Instruments [Table Text Block]

As of December 31, 2023, long term loan consisted of the following:

	Principal		Interest		Balance

Received long term loan on April 27, 2021	$	200,000	$	107,178	$	307,178
Received long term loan on June 3, 2021		290,000		149,529		439,529
Received long term loan on June 4, 2021		50,000		25,780		75,780
Received long term loan on June 23, 2021		30,000		15,140		45,140
Received long term loan on July 12, 2021		10,000		4,942		14,942
Received long term loan on September 1, 2021		60,000		27,978		87,978
Received long term loan on September 22, 2021		50,000		22,740		72,740
Received long term loan on September 27, 2021		50,000		22,603		72,603
Received long term loan on September 30, 2021		10,000		4,504		14,504
Received long term loan on October 29, 2021		12,138		5,274		17,412
Received long term loan on November 9, 2021		50,000		21,425		71,425
Received long term loan on November 16, 2021		140,000		59,452		199,452
Received long term loan on November 18, 2021		50,000		21,178		71,178
Received long term loan on November 29, 2021		20,000		8,351		28,351
Received long term loan on November 30, 2021		10,000		4,170		14,170
Received long term loan on October 13, 2022		21,000		5,109		26,109
Received long term loan on March 10, 2023		10,000		1,622		11,622
Received long term loan on March 14, 2023		10,000		1,600		11,600
Received long term loan on March 16, 2023		10,000		1,589		11,589
Received long term loan on April 17, 2023		30,000		4,241		34,241
Received long term loan on May 9, 2023		10,000		1,293		11,293
Total	$	1,123,138	$	515,698	$	1,638,836

EQUITY INVESTMENT (Tables)

6 Months Ended

Dec. 31, 2023

Equity Method Investments and Joint Ventures [Abstract]

Equity Method Investments [Table Text Block]

The following table summarizes the income statement of Purecell.

	From 07/01/2023 to
	12/31/2023
	(Unaudited)
Sales	$	-
Gross profit		-
Net loss		(188,955	)
51% share		(96,367	)

	As of December
		31, 2023
	(Unaudited)
Total assets	$	3,191,334
Net assets		2,127,410
51% ownership		1,084,979
Beginning balance of investment		5,450
Loss on equity investment		(5,450	)
Ending balance of investment		-

BASIC AND DILUTED LOSS PER SHARE (Tables)

6 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

Weighted average shares of common stock outstanding used in the calculation of basic and diluted earnings per share were as follows:

	December 31,
	2023			2022
Net loss per share, basic and diluted	$	(0.00	)	$	(0.00	)

Weighted average shares outstanding:
Total weighted average common shares outstanding – basic and diluted		21,111,461,611			21,090,218,148

Antidilutive securities not included:
Stock options		-			-
Stock options arising from convertible note payable and accrued interest		-			-
Restricted stock grants		17,040,231,179			17,009,942,312
Convertible preferred stock		-			-
Total		17,040,231,179			17,009,942,312

LEASE (Tables)

6 Months Ended

Dec. 31, 2023

Disclosure Text Block [Abstract]

Lease, Cost [Table Text Block]

Information related to the Company’s operating ROU assets and related lease liabilities are as follows:

	Six months ended December 31, 2023

Cash paid for operating lease liabilities	$	33,862
Weighted-average remaining lease term		0.4167
Weighted-average discount rate		5	%
Minimum future lease payments	$	8,820

Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]

The following table presents the amortization of the Company’s lease liabilities under ASC 842 for each of the following years ending December 31:

2024	$	8,820
2025		-
2026		-
2027		-
Total minimum payments		8,820
Less: imputed interest		(109	)
Total lease liability		8,711
Less: short-term lease liability		(8,711	)
Long-term lease liability	$	-

NATURE OF BUSINESS (Details)										3 Months Ended		6 Months Ended
NATURE OF BUSINESS (Details)	Nov. 25, 2022	Apr. 20, 2022 shares	Mar. 31, 2022 shares	Nov. 11, 2021 $ / shares shares	Sep. 03, 2021 USD ($)	Jul. 09, 2021 USD ($)	Dec. 07, 2020 USD ($)	Jun. 30, 2020 shares	Jan. 19, 2017 USD ($) shares	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jun. 30, 2023 USD ($)	Nov. 26, 2022 USD ($)	Jun. 30, 2022 USD ($)	Nov. 15, 2021 shares	Nov. 04, 2021	Apr. 06, 2021	Feb. 04, 2021
NATURE OF BUSINESS (Details) [Line Items]
Stock Issued During Period, Shares, Acquisitions (in Shares) \| shares								510,000,000	16,155,746,000
Proceeds from Sales of Business, Affiliate and Productive Assets									$ 100
Payments to Acquire Investments						$ 50,000
Number of Units in Real Estate Property					53
Number of Real Estate Properties					19
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Gross					$ 7,626,286.37
Payments to Acquire Real Estate					$ 7,000,000
Real Estate, Description of Terms					$1,000,000 on execution of the Agreement, (ii) $2,000,000 within 60 days thereof and (iii) the remainder by April 10, 2022. The Agreement is subject to customary closing conditions, including, satisfactory due diligence. On September 9, 2021, the Company entered into a Supplemental Assets Acquisition Agreement with Wang’s Property Investment & Management LLC to amend and clarify that (i) it was purchasing 19 real estate properties which includes 53 units appraised at $7,626,286.37 for a purchase price of $7,000,000 and (ii) that it will waive and not conduct due diligence in order for the transaction to proceed. The acquisition has not been consummated.
Class of Warrant or Rights, Granted (in Shares) \| shares				500,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) \| $ / shares				$ 0.01
Warrants and Rights Outstanding, Term				24 months
Stock Issued During Period, Shares, New Issues (in Shares) \| shares		500,000	1,300,000
Investment Owned, Balance, Shares (in Shares) \| shares																	20,000,000
Agreement, Description	The Company A agrees that if the patent is sold or transferred, Men Hwei, Tsai or Men Hwei, Tsai's successor may receive a 25% gain on the transfer or sale of the interest. The Company agrees to give Men Hwei, Tsai an additional 20 million AAGH shares. The Company allows Men Hwei, Tsai to use three years (from November 26, 2022 to November 25, 2025) find investors each with more than US$10 million investment. In case that no investor is found within three years, Men Hwei, Tsai agrees to return the patent to the Company, and both parties will continue to cooperate in accordance with the original contract on May 18, 2021. If Men Hwei, Tsai finds an investor with an investment of at least US$10 million within three years, and the process for Men Hwei, Tsai and its investors to apply for a new drug may last for several years, then Men Hwei, Tsai agrees that the Company will use the patented technology to develop dietary supplement that are helpful to Alzheimer’s disease. The Company will be responsible for marketing the dietary supplement. Men Hwei, Tsai is entitled to commission equaling to 8% of sales price.
Other Commitment															$ 34,978.48
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest										$ (249,345)	$ (128,121)	$ (406,325)	$ (320,875)
Net Cash Provided by (Used in) Operating Activities												(425,085)	(215,638)
Equity, Including Portion Attributable to Noncontrolling Interest										(4,778,268)	$ (4,160,544)	(4,778,268)	$ (4,160,544)	$ (4,525,836)		$ (3,860,481)
Cash										$ 72,256		$ 72,256		$ 54,150
Gof Biotechnologies, Inc. [Member]
NATURE OF BUSINESS (Details) [Line Items]
Subsidiary, Ownership Percentage, Parent																	75.00%
Investment Owned, Balance, Shares (in Shares) \| shares																	60,000,000
Subsidiary, Ownership Percentage, Noncontrolling Owner																	25.00%
Purecell Group [Member]
NATURE OF BUSINESS (Details) [Line Items]
Equity Method Investment, Ownership Percentage								51.00%		51.00%		51.00%							51.00%
JV Company [Member]
NATURE OF BUSINESS (Details) [Line Items]
Equity Method Investment, Ownership Percentage							60.00%
Brilliant Healthcare Limited [Member]
NATURE OF BUSINESS (Details) [Line Items]
Equity Method Investment, Ownership Percentage							40.00%
Nutrature Health LLC [Member]
NATURE OF BUSINESS (Details) [Line Items]
Equity Method Investment, Ownership Percentage										100.00%		100.00%		100.00%				100.00%
Gof Biotechnologies, Inc. [Member]
NATURE OF BUSINESS (Details) [Line Items]
Equity Method Investment, Ownership Percentage																	100.00%
International Institute of Great Health, Inc. (IIGH) [Member]
NATURE OF BUSINESS (Details) [Line Items]
Equity Method Investment, Ownership Percentage																				100.00%
Corporate Joint Venture [Member]
NATURE OF BUSINESS (Details) [Line Items]
Payments to Acquire Interest in Joint Venture							$ 4,200,000
Co-venturer [Member] \| Common Stock [Member]
NATURE OF BUSINESS (Details) [Line Items]
Payments to Acquire Interest in Joint Venture							15,000,000
Co-venturer [Member] \| Cash Distribution [Member]
NATURE OF BUSINESS (Details) [Line Items]
Payments to Acquire Interest in Joint Venture							$ 3,000,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Dec. 31, 2023	Jun. 30, 2023	Nov. 04, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Cash, FDIC Insured Amount	$ 21,864	$ 4,087
Accounts Receivable, after Allowance for Credit Loss	23,400
Inventory, Net	133,751	$ 108,351
Maximum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Cash, FDIC Insured Amount	$ 250,000
America Great Health California [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Equity Method Investment, Ownership Percentage	100.00%	100.00%
GOF Biotechnologies in California [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Equity Method Investment, Ownership Percentage	75.00%	75.00%
International Institute of Great Health [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Equity Method Investment, Ownership Percentage	100.00%	100.00%
Nutrature Health LLC [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Equity Method Investment, Ownership Percentage	100.00%	100.00%	100.00%
Sijinsai [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Equity Method Investment, Ownership Percentage	60.00%	60.00%
US-China Mega Beauty Health Industry Development Co., LTD [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Equity Method Investment, Ownership Percentage	100.00%	100.00%

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Subsidiaries	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2023	Nov. 04, 2021
America Great Health California [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Place of Incorporation	USA
Attributable Equity Interest %	100.00%	100.00%
GOF Biotechnologies in California [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Place of Incorporation	USA
Attributable Equity Interest %	75.00%	75.00%
International Institute of Great Health [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Place of Incorporation	USA
Attributable Equity Interest %	100.00%	100.00%
Nutrature Health LLC [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Place of Incorporation	USA
Attributable Equity Interest %	100.00%	100.00%	100.00%
Sijinsai [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Place of Incorporation	CHINA
Attributable Equity Interest %	60.00%	60.00%
US-China Mega Beauty Health Industry Development Co., LTD [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Place of Incorporation	CHINA
Attributable Equity Interest %	100.00%	100.00%

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Differences between Reported Amount and Reporting Currency Denominated Amount	Dec. 31, 2023
Financial Statement Line Items with Differences in Reported Amount and Reporting Currency Denominated Amounts [Line Items]
Foreign currency exchange rate, translation	1
China, Yuan Renminbi \| Balance Sheet Items [Member]
Financial Statement Line Items with Differences in Reported Amount and Reporting Currency Denominated Amounts [Line Items]
Foreign currency exchange rate, translation	7.0786
Income Statement Items [Member] \| China, Yuan Renminbi
Financial Statement Line Items with Differences in Reported Amount and Reporting Currency Denominated Amounts [Line Items]
Foreign currency exchange rate, translation	7.2

DEPOSITS (Details) - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Receivables [Abstract]
Deposit Assets	$ 10,011	$ 11,836

INVENTORY (Details) - Schedule of Inventory - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Schedule Of Inventory Abstract
Raw materials	$ 87,925	$ 62,348
Finished goods	45,826	46,003
Total Inventory	$ 133,751	$ 108,351

RELATED PARTY TRANSACTIONS (Details) - Majority Shareholder [Member] - USD ($)	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2023
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Proceeds from Related Party Debt	$ 342,831
Repayments of Related Party Debt	131,680
Notes Payable	636,293		$ 425,142
Imputed Interest	$ 0	$ 5,206

SHORT TERM LOAN (Details) - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Debt Disclosure [Abstract]
Short-Term Debt	$ 690,000	$ 705,216

LONG TERM LOAN (Details)																					6 Months Ended		12 Months Ended
LONG TERM LOAN (Details)	Oct. 30, 2023 USD ($) shares	May 09, 2023 USD ($) shares	Apr. 18, 2023 shares	Apr. 17, 2023 USD ($) shares	Mar. 16, 2023 USD ($) shares	Mar. 14, 2023 USD ($) shares	Mar. 10, 2023 USD ($) shares	Jan. 24, 2023 USD ($)	Jan. 13, 2023 USD ($)	Oct. 13, 2022 USD ($) shares	Sep. 09, 2022 USD ($)	Feb. 02, 2022 USD ($) shares	Nov. 29, 2021 USD ($) shares	Nov. 22, 2021 USD ($) shares	Oct. 28, 2021 USD ($) shares	Jun. 23, 2021 USD ($)	Jun. 18, 2021 USD ($) shares	Jun. 03, 2021 USD ($)	May 31, 2021 USD ($) shares	May 05, 2021 USD ($) shares	Dec. 31, 2023 USD ($) shares	Dec. 31, 2022 USD ($)	Jun. 30, 2023 USD ($)
LONG TERM LOAN (Details) [Line Items]
Proceeds from Issuance of Debt																					$ 1,123,138		$ 1,123,138
Debt Instrument, Interest Rate, Stated Percentage	20.00%										16.00%									20.00%	20.00%
Long-Term Debt, Term																					5 years
Interest Expense, Debt																					$ 515,698
Stock Issued During Period, Shares, Other (in Shares) \| shares	7,000,000
Debt Instrument, Face Amount	$ 40,000
Debt Instrument, Term	3 years
Loans Payable [Member]
LONG TERM LOAN (Details) [Line Items]
Interest Expense, Debt																					$ 114,048	$ 109,897
Loan #1 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage																			20.00%
Long-Term Debt, Term																				5 years
Stock Issued During Period, Shares, Other (in Shares) \| shares																				10,000,000
Debt Instrument, Face Amount																				$ 200,000
Long-Term Debt, Maturities, Repayment Terms																				During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven.
Loan #2 [Member]
LONG TERM LOAN (Details) [Line Items]
Proceeds from Issuance of Debt																$ 30,000		$ 20,000
Debt Instrument, Interest Rate, Stated Percentage																	20.00%
Long-Term Debt, Term																			5 years
Stock Issued During Period, Shares, Other (in Shares) \| shares															240,000		200,000		500,000
Debt Instrument, Face Amount																			$ 50,000
Long-Term Debt, Maturities, Repayment Terms																			During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven.
Stock Shares not yet Issued (in Shares) \| shares																					60,000
Loan #3 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage																	20.00%
Long-Term Debt, Term																	5 years
Stock Issued During Period, Shares, Other (in Shares) \| shares																	2,850,000
Debt Instrument, Face Amount																	$ 270,000
Long-Term Debt, Maturities, Repayment Terms																	During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven.
Number of Unrelated Parties																	5
Loan # 4 [Member]
LONG TERM LOAN (Details) [Line Items]
Stock Issued During Period, Shares, Other (in Shares) \| shares																	1,000,000
Debt Instrument, Face Amount																	$ 100,000
Loan # 5 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage															20.00%
Long-Term Debt, Term																	5 years
Stock Issued During Period, Shares, Other (in Shares) \| shares																	500,000
Debt Instrument, Face Amount																	$ 50,000
Long-Term Debt, Maturities, Repayment Terms																	During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven.
Loan #6 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage															20.00%
Stock Issued During Period, Shares, Other (in Shares) \| shares															80,000
Debt Instrument, Face Amount															$ 10,000
Long-Term Debt, Maturities, Repayment Terms															During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven.
Debt Instrument, Term															5 years
Loan # 7 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage															20.00%
Stock Issued During Period, Shares, Other (in Shares) \| shares															1,540,000
Debt Instrument, Face Amount															$ 60,000
Long-Term Debt, Maturities, Repayment Terms															During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven.
Debt Instrument, Term															5 years
Loan # 8 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage														20.00%
Stock Issued During Period, Shares, Other (in Shares) \| shares															500,000
Debt Instrument, Face Amount															$ 50,000
Long-Term Debt, Maturities, Repayment Terms															During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven.
Debt Instrument, Term															5 years
Loan # 9 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage														20.00%
Stock Issued During Period, Shares, Other (in Shares) \| shares														500,000
Debt Instrument, Face Amount														$ 50,000
Long-Term Debt, Maturities, Repayment Terms														During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven.
Debt Instrument, Term														5 years
Loan #10 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage														20.00%
Stock Issued During Period, Shares, Other (in Shares) \| shares														100,000
Debt Instrument, Face Amount														$ 10,000
Long-Term Debt, Maturities, Repayment Terms														During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven.
Debt Instrument, Term														1 year
Loan #11 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage														20.00%
Stock Issued During Period, Shares, Other (in Shares) \| shares														161,840
Debt Instrument, Face Amount														$ 12,138
Long-Term Debt, Maturities, Repayment Terms														During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven.
Debt Instrument, Term														1 year
Loan #12 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage														20.00%
Stock Issued During Period, Shares, Other (in Shares) \| shares														400,000
Debt Instrument, Face Amount														$ 40,000
Long-Term Debt, Maturities, Repayment Terms														During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven.
Debt Instrument, Term														5 years
Loan # 13 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage													20.00%
Stock Issued During Period, Shares, Other (in Shares) \| shares														500,000
Debt Instrument, Face Amount														$ 50,000
Long-Term Debt, Maturities, Repayment Terms														During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven.
Debt Instrument, Term														5 years
Loan # 14 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage												20.00%
Stock Issued During Period, Shares, Other (in Shares) \| shares													1,000,000
Debt Instrument, Face Amount													$ 100,000
Long-Term Debt, Maturities, Repayment Terms													During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven.
Debt Instrument, Term													5 years
Loan #15 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage												20.00%
Stock Issued During Period, Shares, Other (in Shares) \| shares												500,000
Debt Instrument, Face Amount												$ 50,000
Long-Term Debt, Maturities, Repayment Terms												During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven.
Debt Instrument, Term												5 years
Loan #16 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage												20.00%
Stock Issued During Period, Shares, Other (in Shares) \| shares												200,000
Debt Instrument, Face Amount												$ 20,000
Long-Term Debt, Maturities, Repayment Terms												During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven.
Debt Instrument, Term												5 years
Loan #17 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage												20.00%
Long-Term Debt, Term												5 years
Stock Issued During Period, Shares, Other (in Shares) \| shares												100,000
Debt Instrument, Face Amount												$ 10,000
Long-Term Debt, Maturities, Repayment Terms												During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven.
Loan #18 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage											16.00%
Debt Instrument, Face Amount											$ 100,000
Debt Instrument, Periodic Payment											3,000
Debt Instrument, Periodic Payment Terms, Balloon Payment to be Paid											$ 12,000
Loan Returned [Member] \| Interest Expense [Member]
LONG TERM LOAN (Details) [Line Items]
Repayments of Debt									$ 4,953
Loan # 19 [Member]
LONG TERM LOAN (Details) [Line Items]
Proceeds from Issuance of Debt										$ 21,000
Debt Instrument, Interest Rate, Stated Percentage										20.00%
Stock Issued During Period, Shares, Other (in Shares) \| shares										2,625,000
Debt Instrument, Face Amount										$ 21,000
Long-Term Debt, Maturities, Repayment Terms										During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loan will be forgiven.
Debt Instrument, Term										5 years
Loans Payable										$ 42,000
Debt Instrument, Collateral										If after five years, Lian Chen chooses to use stocks to offset the loan, then the Company will issue 2,625,000 shares of common stock to Mike Wang.
Loan # 20 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage									20.00%
Debt Instrument, Face Amount									$ 150,000
Debt Instrument, Term									1 year
Debt Instrument, Periodic Payment									$ 30,000
Loan # 21 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage								20.00%
Debt Instrument, Face Amount								$ 300,000
Debt Instrument, Term								1 year
Debt Instrument, Periodic Payment								$ 60,000
Loan #22 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage						20.00%
Stock Issued During Period, Shares, Other (in Shares) \| shares							1,000,000
Debt Instrument, Face Amount							$ 10,000
Long-Term Debt, Maturities, Repayment Terms							During the investment period, if the stock can normally be traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of the loan will be forgiven.
Stock Shares not yet Issued (in Shares) \| shares																					1,000,000
Debt Instrument, Term							3 years
Debt Instrument, Periodic Payment							$ 6,000
Loan #23 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					20.00%
Stock Issued During Period, Shares, Other (in Shares) \| shares			1,000,000			1,000,000
Debt Instrument, Face Amount						$ 10,000
Long-Term Debt, Maturities, Repayment Terms						During the investment period, if the stock can normally be traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of the loan will be forgiven.
Debt Instrument, Term						3 years
Debt Instrument, Periodic Payment						$ 6,000
Loan #24 [Member]
LONG TERM LOAN (Details) [Line Items]
Stock Issued During Period, Shares, Other (in Shares) \| shares			1,000,000		1,000,000
Debt Instrument, Face Amount					$ 10,000
Long-Term Debt, Maturities, Repayment Terms					During the investment period, if the stock can normally be traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of the loan will be forgiven.
Debt Instrument, Term					3 years
Debt Instrument, Periodic Payment					$ 6,000
Loan # 25 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				20.00%
Stock Issued During Period, Shares, Other (in Shares) \| shares	6,000,000			6,000,000
Debt Instrument, Face Amount				$ 30,000
Long-Term Debt, Maturities, Repayment Terms				During the investment period, if the stock can normally be traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of the loan will be forgiven.
Debt Instrument, Term				3 years
Debt Instrument, Periodic Payment				$ 18,000
Loan # 26 [Member]
LONG TERM LOAN (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		20.00%
Stock Issued During Period, Shares, Other (in Shares) \| shares	1,000,000	1,000,000
Debt Instrument, Face Amount		$ 10,000
Long-Term Debt, Maturities, Repayment Terms		During the investment period, if the stock can normally be traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of the loan will be forgiven.
Debt Instrument, Term		3 years
Debt Instrument, Periodic Payment		$ 6,000
Common Stock [Member] \| Loan # 4 [Member]
LONG TERM LOAN (Details) [Line Items]
Stock Issued During Period, Shares, Other (in Shares) \| shares																	100,000
Lian Chen [Member] \| Loan # 19 [Member]
LONG TERM LOAN (Details) [Line Items]
Stock Issued During Period, Shares, Other (in Shares) \| shares										2,625,000

LONG TERM LOAN (Details) - Schedule of Long-term Debt Instruments - USD ($)	6 Months Ended	12 Months Ended
	Dec. 31, 2023	Jun. 30, 2023
Debt Instrument [Line Items]
Principal	$ 1,123,138	$ 1,123,138
Imputed interest	515,698
Balance	1,638,836
Loan Received on April 27, 2021 [Member]
Debt Instrument [Line Items]
Principal	200,000
Imputed interest	107,178
Balance	307,178
Loan Received on June 3, 2021 [Member]
Debt Instrument [Line Items]
Principal	290,000
Imputed interest	149,529
Balance	439,529
Loan received on June 4, 2021 [Member]
Debt Instrument [Line Items]
Principal	50,000
Imputed interest	25,780
Balance	75,780
Loan Received on June 23, 2021 [Member]
Debt Instrument [Line Items]
Principal	30,000
Imputed interest	15,140
Balance	45,140
Loan Received on July 12, 2021 [Member]
Debt Instrument [Line Items]
Principal	10,000
Imputed interest	4,942
Balance	14,942
Loan Received on September 1, 2021 [Member]
Debt Instrument [Line Items]
Principal	60,000
Imputed interest	27,978
Balance	87,978
Loan Received on September 22, 2021 [Member]
Debt Instrument [Line Items]
Principal	50,000
Imputed interest	22,740
Balance	72,740
Loan Received on September 27, 2021 [Member]
Debt Instrument [Line Items]
Principal	50,000
Imputed interest	22,603
Balance	72,603
Loan Received on September 30, 2021 [Member]
Debt Instrument [Line Items]
Principal	10,000
Imputed interest	4,504
Balance	14,504
Loan Received on October 29, 2021 [Member]
Debt Instrument [Line Items]
Principal	12,138
Imputed interest	5,274
Balance	17,412
Loan Received on November 9, 2021 [Member]
Debt Instrument [Line Items]
Principal	50,000
Imputed interest	21,425
Balance	71,425
Loan Received on November 16, 2021 [Member]
Debt Instrument [Line Items]
Principal	140,000
Imputed interest	59,452
Balance	199,452
Loan Received on November 18, 2021 [Member]
Debt Instrument [Line Items]
Principal	50,000
Imputed interest	21,178
Balance	71,178
Loan Received on November 29, 2021 [Member]
Debt Instrument [Line Items]
Principal	20,000
Imputed interest	8,351
Balance	28,351
Loan Received on November 30, 2021 [Member]
Debt Instrument [Line Items]
Principal	10,000
Imputed interest	4,170
Balance	14,170
Loan Received on October 13, 2022 [Member]
Debt Instrument [Line Items]
Principal	21,000
Imputed interest	5,109
Balance	26,109
Loan Received on March 10, 2023 [Member]
Debt Instrument [Line Items]
Principal	10,000
Imputed interest	1,622
Balance	11,622
Loan Received on March 14, 2023 [Member]
Debt Instrument [Line Items]
Principal	10,000
Imputed interest	1,600
Balance	11,600
Loan Received on March 16, 2023 [Member]
Debt Instrument [Line Items]
Principal	10,000
Imputed interest	1,589
Balance	11,589
Loan Received on April 17, 2023 [Member]
Debt Instrument [Line Items]
Principal	30,000
Imputed interest	4,241
Balance	34,241
Loan Received on May 9, 2023 [Member]
Debt Instrument [Line Items]
Principal	10,000
Imputed interest	1,293
Balance	$ 11,293

LONG TERM LOAN (Details) - Schedule of Long-term Debt Instruments (Parentheticals)	6 Months Ended	12 Months Ended
	Dec. 31, 2023	Jun. 30, 2023
Loan Received on April 27, 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Apr. 27, 2021
Loan Received on June 3, 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Jun. 03, 2021
Loan received on June 4, 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Jun. 04, 2021
Loan Received on June 23, 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Jun. 23, 2021
Loan Received on July 12, 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Jul. 12, 2021
Loan Received on September 1, 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Sep. 01, 2021
Loan Received on September 22, 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Sep. 22, 2021
Loan Received on September 27, 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Sep. 27, 2021
Loan Received on September 30, 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Sep. 30, 2021
Loan Received on October 29, 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Oct. 29, 2021
Loan Received on November 9, 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Nov. 09, 2021
Loan Received on November 16, 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Nov. 16, 2021
Loan Received on November 18, 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Nov. 18, 2021
Loan Received on November 29, 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Nov. 29, 2021
Loan Received on November 30, 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Nov. 30, 2021
Loan Received on October 13, 2022 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date		Oct. 13, 2022
Loan Received on March 10, 2023 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Mar. 10, 2023
Loan Received on March 14, 2023 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Mar. 14, 2023
Loan Received on March 16, 2023 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Mar. 16, 2023
Loan Received on April 17, 2023 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	Apr. 17, 2023
Loan Received on May 9, 2023 [Member]
Debt Instrument [Line Items]
Debt Instrument, Issuance Date	May 09, 2023

CONVERTIBLE, REDEEMABLE PREFERRED STOCK (Details) - Series A Preferred Stock [Member] - $ / shares	12 Months Ended
	Jun. 30, 2016	Aug. 31, 2016
CONVERTIBLE, REDEEMABLE PREFERRED STOCK (Details) [Line Items]
Preferred Stock, Shares Authorized	1,000,000	10,000,000
Preferred Stock, Dividend Rate, Percentage	4.00%
Preferred Stock, Liquidation Preference Per Share	$ 1
Preferred Stock, Redemption Terms	The Series A is redeemable at the option of the Company at any time, in whole or in part, at a price of $1.00 per share, plus 4% per annum thereupon from the date of issuance (the “Stated Value”).
Preferred Units, Description	In the event of any liquidation, dissolution or winding up of the Corporation, whether voluntary or involuntary, the Series A shall be entitled to a preferential amount equal to the Stated Value, prior to the holders of common stock receiving any distribution. Each share of Series A is automatically converted on the Conversion Date into a number of shares of common stock of the Company at the initial conversion rate (the “Conversion Rate”), which shall be the Stated Value as of the date of conversion divided by the Market Price. The Market Price for purposes of this Section 5 shall be equal to the average closing sales price of the Common Stock over the 5 previous trading days.

SHAREHOLDERS' DEFICIT (Details)	Oct. 30, 2023 USD ($) $ / shares shares	Apr. 20, 2022 shares	Mar. 31, 2022 $ / shares shares	May 26, 2021 $ / shares shares	May 11, 2021 USD ($) shares	Apr. 06, 2021 $ / shares shares	Jun. 30, 2020 shares	Jan. 19, 2017 shares	Dec. 31, 2023 shares	Jun. 30, 2023 shares	Sep. 09, 2022	May 05, 2021
SHAREHOLDERS' DEFICIT (Details) [Line Items]
Common Stock, Shares, Issued									21,120,507,015	21,090,218,148
Common Stock, Shares, Outstanding									21,120,507,015	21,090,218,148
Stock Issued During Period, Shares, Acquisitions							510,000,000	16,155,746,000
Shares Issued, Price Per Share (in Dollars per share) \| $ / shares	$ 0.004		$ 0.075
Stock Issued During Period, Shares, New Issues		500,000	1,300,000
Stock Issued During Period, Shares, Issued for Services	6,488,867
Stock Issued During Period, Value, Issued for Services (in Dollars) \| $	$ 25,955
Stock Issued During Period, Shares, Other	7,000,000
Debt Instrument, Face Amount (in Dollars) \| $	$ 40,000
Debt Instrument, Interest Rate, Stated Percentage	20.00%								20.00%		16.00%	20.00%
Debt Instrument, Term	3 years
Debt Instrument, Description	The shares issued are restricted and will be returned to the Company after the principal and interest are paid in full. During the investment period, if the stock can be normally traded in the stock market, and the market value of this part of AAGH stock exceeds the principal and interest of loan for 30 consecutive trading days. The remaining principal and interest of loans will be forgiven.
Imediplus Inc. [Member]
SHAREHOLDERS' DEFICIT (Details) [Line Items]
Equity Method Investment, Ownership Percentage						5.00%
Purecell Group [Member]
SHAREHOLDERS' DEFICIT (Details) [Line Items]
Equity Method Investment, Ownership Percentage						51.00%	51.00%		51.00%
Purecell Group [Member] \| Aussie Produce PTY LTD [Member]
SHAREHOLDERS' DEFICIT (Details) [Line Items]
Equity Method Investment, Ownership Percentage					6.00%
Imediplus Inc. [Member]
SHAREHOLDERS' DEFICIT (Details) [Line Items]
Stock Issued During Period, Shares, Acquisitions						70,000,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares						2,500,000
Purecell Group [Member]
SHAREHOLDERS' DEFICIT (Details) [Line Items]
Stock Issued During Period, Shares, Acquisitions					31,212,000		510,000,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares						510,000,000	510,000,000
Number of shareholders						2
Shares Issued, Shares, Share-Based Payment Arrangement, before Forfeiture						50,000,000
Shares Issued, Price Per Share (in Dollars per share) \| $ / shares				$ 0.00001		$ 0.00001
Sale of Stock, Number of Shares Issued in Transaction					71,163
Purecell Group [Member] \| Aussie Produce PTY LTD [Member]
SHAREHOLDERS' DEFICIT (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) \| $ / shares				$ 0.00001
Proceeds from Issuance or Sale of Equity (in Dollars) \| $					$ 2,340,000
Stock Issued During Period, Shares, New Issues				35,000,000	35,000,000
Sale of Stock, Number of Shares Issued in Transaction					68,372

EQUITY INVESTMENT (Details)	Apr. 20, 2022 shares	Mar. 31, 2022 $ / shares shares	May 26, 2021 $ / shares shares	May 11, 2021 USD ($) shares	Apr. 06, 2021 $ / shares shares	Jun. 30, 2020 shares	Jan. 19, 2017 shares	Dec. 31, 2023	Oct. 30, 2023 $ / shares
EQUITY INVESTMENT (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) \| $ / shares		$ 0.075							$ 0.004
Stock Issued During Period, Shares, New Issues	500,000	1,300,000
Stock Issued During Period, Shares, Acquisitions						510,000,000	16,155,746,000
Purecell Group [Member]
EQUITY INVESTMENT (Details) [Line Items]
Equity Method Investment, Ownership Percentage					51.00%	51.00%		51.00%
Purecell Group [Member] \| Aussie Produce PTY LTD [Member]
EQUITY INVESTMENT (Details) [Line Items]
Equity Method Investment, Ownership Percentage				6.00%
Purecell Group [Member]
EQUITY INVESTMENT (Details) [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares					510,000,000	510,000,000
Number of shareholders					2
Shares Issued, Shares, Share-Based Payment Arrangement, before Forfeiture					50,000,000
Shares Issued, Price Per Share (in Dollars per share) \| $ / shares			$ 0.00001		$ 0.00001
Sale of Stock, Number of Shares Issued in Transaction				71,163
Stock Issued During Period, Shares, Acquisitions				31,212,000		510,000,000
Purecell Group [Member] \| Aussie Produce PTY LTD [Member]
EQUITY INVESTMENT (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) \| $ / shares			$ 0.00001
Proceeds from Issuance or Sale of Equity (in Dollars) \| $				$ 2,340,000
Stock Issued During Period, Shares, New Issues			35,000,000	35,000,000
Sale of Stock, Number of Shares Issued in Transaction				68,372

EQUITY INVESTMENT (Details) - Equity Method Investments - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2023
Schedule of Equity Method Investments [Line Items]
Sales	$ 91,179	$ 38,230	$ 104,987	$ 90,168
Gross profit	82,654	30,232	96,285	54,670
Net loss	(249,345)	(128,121)	(406,325)	(320,875)
51% share	(1,648)	$ (3,552)	(1,648)	(13,970)
Total assets	323,610		323,610		$ 299,129
Loss on equity investment			0	$ 0
Purecell Group [Member]
Schedule of Equity Method Investments [Line Items]
Sales			0
Gross profit			0
Net loss			(188,955)
51% share			(96,367)
Total assets	3,191,334		3,191,334
Net assets	2,127,410		2,127,410
Purecell Group [Member]
Schedule of Equity Method Investments [Line Items]
51% ownership	1,084,979		1,084,979
Beginning balance of investment			5,450
Loss on equity investment			(5,450)
Ending balance of investment	$ 0		$ 0

EQUITY INVESTMENT (Details) - Equity Method Investments (Parentheticals) - Purecell Group [Member]	Dec. 31, 2023	Apr. 06, 2021	Jun. 30, 2020
Schedule of Equity Method Investments [Line Items]
Share	51.00%	51.00%	51.00%
Ownership	51.00%	51.00%	51.00%

BASIC AND DILUTED LOSS PER SHARE (Details) - Schedule of Earnings Per Share, Basic and Diluted - $ / shares	6 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
BASIC AND DILUTED LOSS PER SHARE (Details) - Schedule of Earnings Per Share, Basic and Diluted [Line Items]
Earnings Per Share, Basic (in Dollars per share)	$ 0	$ 0
Earnings Per Share, Diluted (in Dollars per share)	$ 0	$ 0
Weighted Average Number of Shares Outstanding, Basic	21,111,461,611	21,090,218,148
Weighted Average Number of Shares Outstanding, Diluted	21,111,461,611	21,090,218,148
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	17,040,231,179	17,009,942,312
Restricted Stock [Member]
BASIC AND DILUTED LOSS PER SHARE (Details) - Schedule of Earnings Per Share, Basic and Diluted [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	17,040,231,179	17,009,942,312

INCOME TAXES (Details) $ in Millions	Dec. 31, 2023 USD ($)
Foreign Tax Authority [Member]
INCOME TAXES (Details) [Line Items]
Operating Loss Carryforwards	$ 6.5

LEASE (Details)	6 Months Ended
LEASE (Details)	Dec. 31, 2023 USD ($)
LEASE (Details) [Line Items]
Operating Lease, Expense	$ 43,169
GKT, Alhambra, LP [Member] \| Minimum [Member]
LEASE (Details) [Line Items]
Operating Lease, Expense	4,655.64
SoCal Industrial LLC [Member] \| Minimum [Member]
LEASE (Details) [Line Items]
Operating Lease, Expense	$ 1,764

LEASE (Details) - Lease, Cost	6 Months Ended
LEASE (Details) - Lease, Cost	Dec. 31, 2023 USD ($)
Lease, Cost [Abstract]
Cash paid for operating lease liabilities	$ 33,862
Weighted-average remaining lease term	5 months
Weighted-average discount rate	5.00%
Minimum future lease payments	$ 8,820

LEASE (Details) - Lessee, Operating Lease, Liability, Maturity - USD ($)	Dec. 31, 2023	Jun. 30, 2023
Lessee Operating Lease Liability Maturity Abstract
2024	$ 8,820
2025	0
2026	0
2027	0
Total minimum payments	8,820
Less: imputed interest	(109)
Total lease liability	8,711
Less: short-term lease liability	(8,711)	$ (41,918)
Long-term lease liability	$ 0	$ 0

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