v3.3.1.900

Document and Entity Information - shares	6 Months Ended
	Dec. 31, 2015	Feb. 12, 2016
Document and Entity Information:
Entity Registrant Name	America Greener Technologies, Inc.
Document Type	10-Q
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Entity Central Index Key	0001403433
Current Fiscal Year End Date	--06-30
Entity Common Stock, Shares Outstanding		21,284,848
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	Q2

v3.3.1.900

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2015	Jun. 30, 2015
Current assets:
Cash	$ 38,828	$ 10,437
Accounts receivable, net	20,830	54,217
Inventory	59,067	51,093
Prepaid expenses and other current assets	63,630	16,699
Total current assets	182,355	132,446
Other assets:
Property and equipment, net	59,525	76,723
Intangible assets, net	1,601	1,601
Deposit	3,500	3,500
Total other assets	64,626	81,824
Total assets	246,981	214,270
Current liabilities:
Accounts payable and accrued liabilities	381,854	470,301
Convertible notes payable - related party	100,000	100,000
Notes payable	400,091	400,091
Notes payable - related party	223,359	223,359
Loans payable	177,155	50,000
Customer deposit	50,000	0
Due to related parties	106,262	92,500
Total current liabilities	1,438,721	$ 1,336,251
Commitments and contingencies (Note 7)
Stockholders' deficit:
Preferred stock, $0.001 par value, 5,000,000 shares authorized: none shares issued and outstanding	0	$ 0
Common stock, $0.001, 75,000,000 shares authorized: 21,284,848 shares and 20,484,948 shares issued and outstanding at December 31, 2015 and June 30, 2015, respectively	21,285	20,485
Additional paid in capital	4,823,410	4,589,200
Accumulated deficit	(6,036,435)	(5,731,666)
Total stockholders' deficit	(1,191,740)	(1,121,981)
Total liabilities and stockholders' deficit	$ 246,981	$ 214,270

v3.3.1.900

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2015	Jun. 30, 2015
Assets [Abstract]
Preferred Stock, par value	$ 0.001	$ 0.001
Preferred Stock, shares authorized	5,000,000	5,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, shares authorized	75,000,000	75,000,000
Common Stock, shares issued	21,284,848	20,484,948
Common Stock, shares outstanding	21,284,848	20,484,948

v3.3.1.900

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014
Revenues [Abstract]
Net revenues - services	$ 50,582	$ 475,257	$ 151,886	$ 475,257
Cost of revenues - services	9,399	97,753	25,737	97,753
Gross profit	41,183	377,504	126,149	377,504
Operating expenses:
Marketing, selling and advertising expenses	850	32,725	1,799	87,849
Compensation expense	27,851	374,018	195,224	1,682,474
Professional fees	58,296	75,753	95,401	134,247
Consulting fees	33,512	107,020	49,012	231,520
General and administrative	22,994	158,557	76,921	201,090
Total operating expenses	143,503	748,073	418,357	2,337,180
Loss from operations	(102,320)	(370,569)	(292,208)	(1,959,676)
Other expense
Interest expense	(6,521)	(4,925)	(12,561)	(9,283)
Total other expense	(6,521)	(4,925)	(12,561)	(9,283)
Loss before provision for income taxes	(108,841)	(375,494)	(304,769)	(1,968,959)
Provision for income taxes	0	0	0	0
Net loss	$ (108,841)	$ (375,494)	$ (304,769)	$ (1,968,959)
WEIGHTED AVERAGE COMMON SHARES Basic and Diluted	21,115,283	19,791,081	20,892,457	19,398,048
NET LOSS PER COMMON SHARE: OUTSTANDING - Basic and Diluted	$ (0.01)	$ (0.02)	$ (0.01)	$ (0.10)

v3.3.1.900

STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (304,769)	$ (1,968,959)
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:
Amortization and Depreciation	17,198	32,302
Bad debts	3,264	0
Stock based compensation	0	1,469,870
Changes in operating assets and liabilities
Accounts receivable	30,123	(222,130)
Inventory	(7,974)	60,244
Prepaid expenses and other current assets	(46,931)	24,758
Bank overdraft	0	11,574
Accounts Payable and Accrued Liabilities	(88,447)	67,082
Customer deposit	50,000	0
Net cash used in operating activities	(347,536)	(525,259)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	0	(8,205)
Net cash used in investing activities	0	(8,205)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from notes payable	0	288,579
Proceeds from loan payable	127,155	0
Proceeds from related party advances	13,762	23,000
Payments made for related party advances	0	(3,000)
Proceeds from issuance of common stock	235,010	200,000
Net cash provided by financing activities	375,927	508,579
Net increase (decrease) in cash	28,391	(24,885)
Cash at beginning of Period	10,437	24,885
Cash at end of Period	38,828	0
SUPPLEMENTAL DISCLOSURE OF CASH FLOWINFORMATION:
Cash Paid for Interest	0	0
Cash Paid for Income Taxes	0	0
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Issued a note payable to settle accounts payable	0	20,000
Issuance of common stock in connection with Asset Purchase Agreement	$ 0	$ 767,250

v3.3.1.900

1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Dec. 31, 2015
Organization And Summary Of Significant Accounting Policies
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Organization   Nature of Business   America Greener Technologies, Inc. (formerly Osler Incorporated) (the “Company”) was incorporated in the State of Nevada on July 30, 2004. The Company’s business is focused on marketing and selling two process improvement technologies, Polarchem and Soft Wave in North America. Polarchem is a proprietary chemical solution for cleaning inside boilers for thermal power generation. Soft Wave is an electronic alternative to chemical and water softening treatments primarily used in cooling towers or situations of high mineral content in water.   The Company has a license agreement with Polarchem to sell Polarchem’s products (see Note 8). The Company’s product is AGT Polarchem chemistry that allows online cleaning of boiler tube and heat transfer surfaces to provide boiler optimization and combustion efficiency to a wide variety of customers including coal fired power plants, petroleum refineries, and waste to energy facilities, biomass combustion processes, incinerators, fuel oil burners, naval vessels and other similar combustion processes. AGT Arizona (as hereinafter defined) was a former subsidiary of America Greener Technologies Corporation, a British Columbia company (“AGT Canada”).   On October 31, 2014 AGT Soft Wave, Inc. (“AGT Soft Wave”), a newly formed Nevada corporation that is a wholly-owned subsidiary of the Company, acquired certain assets from Soft Wave Innovations, Inc., an Arizona corporation (“Soft Wave”), in exchange for 775,000 shares of the Company’s common stock valued at $767,250 or $0.99 per share under the terms of an asset purchase agreement (the “Asset Purchase Agreement”) by and among the Company, AGT Soft Wave and Soft Wave. The assets that were acquired included customer contracts, trade names, inventory, tools and parts, and demonstration contracts related to the prior joint venture with Soft Wave.  As of June 30, 2015, the Company’s management determined that these assets were fully impaired and recorded an impairment loss equal to the aggregate carrying value of these assets. AGT Soft Wave’s principal business is focused on the development, manufacturing, marketing and servicing of certain water treatment technology related to an apparatus for generating a multi-vibrational field in worldwide residential, commercial and industrial markets including energy and power generation, petroleum and petrochemical, mining and mineral processing. The Company uses a certain patented technology that reduces and eliminates chemical water treatment which also helps reduce maintenance cost and conserve water.   Recapitalization    On February 25, 2014, America Greener Technologies Corporation, a private Arizona corporation ("AGT Arizona"), which is the historical business, entered into a Share Exchange Agreement with the Company (formerly Osler Incorporated) and the shareholders of AGT Arizona whereby the Company agreed to acquire all of the issued and outstanding capital stock of AGT Arizona in exchange for 15,000,000 shares of the Company’s common stock. On March 19, 2014 the transaction closed and AGT Arizona is now a wholly-owned subsidiary of the Company. Prior to the acquisition of AGT Arizona, the Company was a shell company.   At closing, the Company issued 15,000,000 shares of its common stock to the shareholders of AGT Arizona who obtained approximately 86% voting control and management control of the Company. The transaction was accounted for as a reverse acquisition and recapitalization of AGT Arizona whereby AGT Arizona is considered the acquirer for accounting purposes. The consolidated financial statements after the acquisition include the balance sheets of both companies at historical cost, the historical results of AGT Arizona and the results of the Company from the acquisition date. All share and per share information in the accompanying consolidated financial statements and footnotes has been retroactively restated to reflect the recapitalization (see Note 7).   On February 25, 2014, AGT Arizona changed its fiscal year end to June 30 from December 31.   Basis of presentation and going concern   The consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States of America ("US GAAP") and the rules and regulations of the U.S Securities and Exchange Commission for Interim Financial Information. All intercompany transactions and balances have been eliminated. All adjustments (consisting of normal recurring items) necessary to present fairly the Company's financial position as of December 31, 2015, and the results of operations and cash flows for the six months ended December 31, 2015 and 2014 have been included. The results of operations for the six months ended December 31, 2015 are not necessarily indicative of the results to be expected for the full year.   The consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto for the year ended June 30, 2015, which are contained in the Company's Annual Report on Form 10-K as filed with the Securities and Exchange Commission (“SEC”) on October 13, 2015. The consolidated balance sheet as of June 30, 2015 was derived from those financial statements.   As reflected in the accompanying consolidated financial statements, the Company had a net loss and net cash used in operations of approximately $305,000 and $348,000, respectively, for the six months ended December 31, 2015.  Additionally the Company had an accumulated deficit of approximately $6.0 million and working capital deficit of approximately $1.3 million at December 31, 2015. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. The Company’s ability to raise additional capital through the future issuances of common stock is unknown. The obtainment of additional financing, the successful development of the Company’s contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations.   Uncertainty regarding these matters, raises substantial doubt about the Company’s ability to continue as a going concern.  The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.  While the Company believes in the viability of its strategy to generate revenues, there can be no assurances to that effect.   Use of estimates   The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses, and the related disclosures at the date of the financial statements and during the reporting period. Actual results could materially differ from these estimates. Significant estimates include the valuation of deferred tax assets, intangible assets, stock based compensation and the useful lives of property and equipment.   Cash and cash equivalents   The Company considers all highly liquid debt instruments and other short-term investments with maturities of three months or less, when purchased, to be cash equivalents.  The Company maintains cash and cash equivalent balances at one financial institution that is insured by the Federal Deposit Insurance Corporation. The Company’s accounts at this institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. As of December 31, 2015, the Company had not reached bank balances exceeding the FDIC insurance limit. To reduce its risk associated with the failure of such financial institution, the Company evaluates at least annually the rating of the financial institution in which it holds deposits.   Accounts receivable and allowance for doubtful accounts   The Company has a policy of providing on allowance for doubtful accounts based on its best estimate of the amount of probable credit losses in its existing accounts receivable.  The Company periodically reviews its accounts receivable to determine whether an allowance is necessary based on an analysis of past due accounts and other factors that may indicate that the realization of an account may be in doubt.  Account balances deemed to be uncollectible are charged to bad debt expense and included in the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. As of December 31, 2015 and June 30, 2015, allowance for doubtful accounts amounted to $12,872 and $9,609, respectively. The Company recorded bad debt expense of $3,264 during the six months ended December 31, 2015.   Inventory   Inventory, consisting of finished goods related to the Company’s products, are stated at the lower of cost or market utilizing the first-in, first-out method.   Prepaid expenses and other current assets   Prepaid expenses and other current assets of $63,630 and $16,699 at December 31, 2015 and June 30, 2015, respectively, consist primarily of costs paid for future services which will occur within a year. Prepaid expenses included prepayments in cash for rent, consulting and inventory which are being amortized over the terms of their respective agreements.   Fair value measurements and fair value of financial instruments   Fair value is the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. The Company classifies assets and liabilities recorded at fair value under the fair value hierarchy based upon the observability of inputs used in valuation techniques.  Observable inputs (highest level) reflect market data obtained from independent sources, while unobservable inputs (lowest level) reflect internally developed market assumptions. The fair value measurements are classified under the following hierarchy:     ● Level 1—Observable inputs that reflect quoted market prices (unadjusted) for identical assets and liabilities in active markets;   ● Level 2—Observable inputs, other than quoted market prices, that are either directly or indirectly observable in the marketplace for identical or similar assets and liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets and liabilities; and   ● Level 3—Unobservable inputs that are supported by little or no market activity that is significant to the fair value of assets or liabilities.   The estimated fair values of certain financial instruments, including cash and cash equivalents, prepaid expenses, accounts payable and notes and loans payable approximates their carrying values because of the short-term nature of these instruments and for the use of implicit interest rates.   Property and equipment   Property and equipment are carried at cost less accumulated depreciation.  Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized.  When assets are retired or disposed of, the cost and accumulated depreciation are removed, and any resulting gains or losses are included in the consolidated statement of operations.   Intangible assets   Legal costs associated with serving and protecting trademarks are capitalized. During the period from February 14, 2012 (inception) to December 31, 2012, the Company filed a trademark for its company logo. In accordance with ASC 350-30-35 “Intangibles, Goodwill and Other”, the Company does not amortize its trademark, which is determined to have an indefinite useful life. Instead, the Company assesses its trademark for impairment annually and when circumstances indicate that the carrying value may not be recoverable.   Other intangible assets include customer and demonstration contracts and tradenames purchased and recorded based on the cost to acquire them. These assets are amortized over 5 years. Useful lives of intangible assets are periodically evaluated for reasonableness and the assets are tested for impairment annually and whenever events or changes in circumstances indicate that the carrying amounts may no longer be recoverable.   Factors the Company considers to be important which could trigger an impairment review include the following:     1. Significant underperformance relative to expected historical or projected future operating results;   2. Significant changes in the manner of use of the acquired assets or the strategy for the overall business; and   3. Significant negative industry or economic trends.   When the Company determines that the carrying value of intangibles may not be recoverable based upon the existence of one or more of the above indicators of impairment and the carrying value of the asset cannot be recovered from projected undiscounted cash flows, the Company records an impairment charge. The Company measures any impairment based on a projected discounted cash flow method using a discount rate determined by management to be commensurate with the risk inherent in the current business model. Significant management judgment is required in determining whether an indicator of impairment exists and in projecting cash flows. The amount of impairment is measured as the difference between the asset's estimated fair value and its book value. The Company did not record any impairment losses during the six months ended December 31, 2015 and 2014, however an impairment loss was recorded at June 30, 2015 (see Note 3).   Revenue recognition   The Company follows the guidance of the FASB ASC 605-10-S99 “Revenue Recognition Overall – SEC Materials”. The Company records revenue when persuasive evidence of an arrangement exists, product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured.   The following policies reflect specific criteria for the various revenues streams of the Company:   Revenue from periodic maintenance service agreements is generally recognized ratably over the respective maintenance periods, provided no significant obligations remain and collectability of the related receivable is probable.   Revenue from the sale of the Company’s Polarchem’s solution and products are recognized upon delivery to the customers.   Revenue for equipment installation and cleaning services is recognized upon completion of the installation and cleaning services. All of the Company’s revenues for the six months ended December 31, 2015 were generated from this revenue stream. The Company did not generate any revenues during the six months ended December 31, 2014.   Revenue for services performed such as consulting, demonstration and optimization services are recognized when services have been rendered.   Cost of Sales   The primary components of cost of sales include the cost of the product, shipping/delivery costs, installation/labor cost and depreciation expense of the water treatment equipment.   Concentration of Revenue and Supplier   The Company purchases substantially all of its products from Polarchem which has manufacturing companies located in India and the UK (see Note 5 and 7). There were no purchased inventories and products from Polarchem during the six months ended December 31, 2015 and 2014.   During the six months ended December 31, 2015, sales to two customers (20% and 21%) represented approximately 41% of the Company’s net sales. During the six months ended December 31, 2014 sales to one customer represented approximately 89% of the Company’s net sales. As of December 31, 2015, the Company had two customers (53% and 13%) representing approximately 66% of gross accounts receivable. As of June 30, 2015, the Company had four customers (25%, 12%, 20%, and 11%) representing approximately 68% of gross accounts receivable.   Income taxes   The Company accounts for income taxes pursuant to the provisions of ASC 740-10, “Income Taxes” which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized.   The Company also follows the provisions of ASC 740-10 related to accounting for uncertain income tax positions. When tax returns are filed, some positions taken may be sustained upon examination by the taxing authorities, while others may be subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. As of December 31, 2015 and June 30, 2015, the Company has had no uncertain tax positions.  The Company recognizes interest and penalties, if any, related to uncertain tax positions as general and administrative expenses.  The Company currently has no federal or state tax examinations nor has it had any federal or state examinations since its inception.  The Company's 2015, 2014, and 2013 tax years may still be subject to federal and state tax examination.   Stock-based compensation   Stock-based compensation is accounted for based on the requirements of ASC 718, “Compensation – Stock Compensation”, which requires recognition in the consolidated financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award.  The Company recognizes compensation on a straight-line basis over the requisite service period for each award.  There were 1,150,000 options outstanding as of December 31, 2015 and 2,100,000 outstanding as of December 31, 2014. The Company accounts for non-employee stock-based awards in accordance with the measurement and recognition criteria under ASC Topic 505-50, “Equity – Based Payments to Non-Employees”.   Pursuant to ASC Topic 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the measurement date. Measurement date is the date at which the equity share price and other pertinent factors, such as expected volatility, that enters into measurement of the total recognized amount of compensation cost for an award of share-based payments are fixed. The expense is recognized over the vesting period of the award. Until the measurement date is reached, the total amount of compensation expense remains uncertain. The Company initially records compensation expense based on the fair value of the award at the reporting date.   Customer Deposits   Customer deposits consisted of prepayments from customers to the Company. The Company will recognize the prepayments as revenue upon completion of the demonstration services in compliance with its revenue recognition policy. Customer deposits amounted $50,000 and $0 at December 31, 2015 and June 30, 2015.   Marketing, selling and advertising   Marketing, selling and advertising costs are expensed as incurred. For the six months ended December 31, 2015, and 2014, such expenses were $1,799 and $87,849, respectively.     Net loss per share of common stock   Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares during the period. Diluted net loss per share is computed using the weighted average number of common shares and potentially dilutive securities outstanding during the period. At December 31, 2015 and 2014, the Company has had 1,400,000 and 2,350,000 potentially dilutive securities outstanding, respectively, in connection with the convertible notes (see Note 4) and stock options (see Note 6) which were excluded from the diluted net loss per share computation as their effect would be anti-dilutive.       December 31, 2015     December 31, 2014   Common stock equivalents:                 Stock options     1,150,000       2,100,000   Convertible preferred stock     250,000       250,000                     Total     1,400,000       2,350,000     Recent accounting pronouncements   Accounting standards which were not effective until after December 31, 2015 are not expected to have a material impact on the Company’s financial position or results of operations.

v3.3.1.900

2. PROPERTY AND EQUIPMENT	6 Months Ended
	Dec. 31, 2015
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	Property and equipment consisted of the following:       Estimated life     December 31, 2015   June 30, 2015                             Demonstration equipment   5 years     51,494     51,494       Furniture and fixtures   5 years     7,747     7,747       Computer equipment   3 years     11,805     11,805       Water treatment equipment   3 years     33,624     33,624       Warehouse equipment   3 years     900     900       Vehicle   5 years     4,500     4,500       Less: Accumulated depreciation         (50,545)     (33,347)               $ 59,525   $ 76,723                                     For the six months ended December 31, 2015 and 2014, depreciation expense amounted to $17,198 and $7,006 respectively. During the six months ended December 31, 2015, $8,406 of the total depreciation expense has been recorded in cost of sales and $8,792 of depreciation expense has been included in general and administrative expenses.

v3.3.1.900

3. BUSINESS ACQUISITION	6 Months Ended
	Dec. 31, 2015
Business Acquisition
Business aquisition	On October 31, 2014 AGT Soft Wave, a wholly-owned subsidiary of the Company, acquired certain assets, constituting a business, from Soft Wave Innovations Inc., a third party, in exchange for 775,000 shares of the Company’s common stock valued at $767,250 or $0.99 per share under the terms of the Asset Purchase Agreement by and among the Company, AGT Soft Wave and Soft Wave.  The purpose of the acquisition was to acquire certain assets of Soft Wave. The fair value of the shares of the common stock were based on the quoted trading price on the closing date of the transaction (see Note 6). The assets that were acquired included customer contracts, trade names, inventory, tools and parts, and demonstration contracts related to the prior joint venture with Soft Wave. The Company accounted for the acquisition utilizing the purchase method of accounting in accordance with ASC 805 “Business Combinations”. Accordingly, the Company applied push–down accounting and adjusted to fair value all of the assets acquired directly on the financial statements of the subsidiary, AGT Soft Wave.    The purchase price paid by the Company had been allocated to assets acquired on the records of the Company as follows:   Inventory   $ 8,373   Customer and demonstration contracts and trade names – intangible assets *     758,877   Purchase price   $ 767,250     * During fiscal year June 30, 2015, the Company’s management determined that these assets were fully impaired and recorded an impairment loss equal to the aggregate carrying value of these assets.   The following table summarizes the unaudited pro forma consolidated results of operations as if the Company’s acquisition of assets of Soft Wave had occurred on July 1, 2014:      For the six months ended December 31, 2015   For the six months ended December 31, 2014       As Reported Pro Forma   As Reported   Pro Forma   Net Revenues $                   151,886 $    151,886 $ 475,257 $ 615,392   Loss from operations                 (292,208) (292,208)   (1,959,676)   (2,016,702)   Net Loss                 (304,769 ) (304,769)   (1,968,959)   (2,025,803)     Net Loss per common share:                 Basic and diluted $                 (0.01) (0.01) $ (0.10) $ (0.10)                             The unaudited pro forma consolidated income statements are for informational purposes only and should not be considered indicative of actual results that would have been achieved if the Company and acquisition of assets of Soft Wave had been completed at the beginning of fiscal year 2015, or results that may be obtained in any future period.

v3.3.1.900

4. LOAN AND NOTES PAYABLE	6 Months Ended
	Dec. 31, 2015
Notes Payable [Abstract]
LOAN AND NOTES PAYABLE	Loan payable   In March 2015, an unrelated party loaned a total of $50,000 to the Company. This loan is non-interest bearing and is due on demand. The proceeds were used for working capital purposes. As of December 31, 2015, loan payable amounted to $50,000.   Between August 2015 and September 2015, unrelated parties loaned a total of $127,155 to the Company. These loans are non-interest bearing and due on demand. The proceeds were used for working capital purposes.    As of December 31, 2015, loans payable amounted to $177,155.   Convertible notes payable – related party   In March 2014 prior to the recapitalization, AGT Arizona issued 3% convertible promissory notes in the aggregate principal amount of $100,000 to two affiliates of AGT Arizona in payment of advances made in January 2014 and February 2014. Additionally, the note holders are principal stockholders of the Company (see Notes 6), including an entity which is controlled by the Company's sole officer and director. These notes were to mature on June 30, 2014 but were extended to December 31, 2014, and are convertible at any time at either the option of the holder or AGT Arizona into shares of AGT Arizona’s common stock at a conversion price of $0.40 per share. Following the closing of the recapitalization on March 19, 2014, by the terms of the notes these are now convertible into shares of the Company’s common stock at $0.40 per share. At December 31, 2015, the Company had $5,450 in accrued interest on the notes. On December 30, 2014, the maturity date had been extended to July 2015 at which time the Company’s management commence discussion with the lenders for further extensions.  In February 2016, the maturity dates of the notes were extended to July 1, 2016. At December 31, 2015, the principal amounts of these convertible notes amounted to $100,000. The Company has determined that there was no beneficial conversion feature associated with these notes as the conversion price of the notes was higher than the fair value of the Company’s common stock based on a sales transaction that occurred in March 2014.   Promissory notes (including related party)   Between April 2014 and September 2014, the Company issued 3% promissory notes in the aggregate principal amount of $623,450. One of the note holders is a principal stockholder of the Company which is controlled by the Company’s sole officer and director (see Note 5).  These proceeds from these notes were used for working capital purposes. These promissory notes matured on July 1st 2015 at which time the Company’s management commence discussion with the lenders for further extensions. In February 2016, the maturity dates of the notes were extended to July 1, 2016.   At December 31, 2015, the Company had $24,609 in accrued interest on these promissory notes.   Notes payable consisted of the following:       December 31, 2015     June 30, 2015   Notes payable – unrelated party   $ 400,091     $ 400,091   Notes payable – related party (see Note 5)     223,359       223,359   Total notes payable   $ 623,450     $ 623,450

v3.3.1.900

5. RELATED PARTY TRANSACTIONS	6 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	Parties are considered to be related to the Company if the parties directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal stockholders of the Company, its management, members of the immediate families of principal stockholders of the Company and its management and other parties with which the Company may deal where one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions shall be recorded at fair value of the goods or services exchanged. Property purchased from a related party is recorded at the cost to the related party and any payment to or on behalf of the related party in excess of the cost is reflected as compensation or distribution to related parties depending on the transaction.   Through the Company’s former parent, AGT Canada, the Company entered into a general agreement and contract dated in November 2011 with Polarchem. The owners of Polarchem are shareholders of AGT Canada. In February 2014, the AGT Arizona entered into a 30 year license agreement with Polarchem which superseded the Original Agreement with AGT Canada (see Note 7). On November 5, 2015, the Company entered into a Distribution Agreement with Polarchem pursuant to which the Company was appointed a distributor of the Polarchem products in the People's Republic of China, including Hong Kong (see Note 7). In November 2015, the Company prepaid $50,000 against future orders in connection with the Distribution agreement.   In January 2013, the AGT Arizona entered into three independent contractor agreements with Mr. Michael Boyko, the Company’s former Chief Executive Officer, Energistics Consulting, LLC, a company owned by Mr. Rick Barbosa, the Company’s former Chief Operating Officer, and Mr. James Mack (see Note 7). These agreements were terminated on September 2, 2015.   In March 2014, the AGT Arizona issued 3% convertible promissory notes in the aggregate principal amount of $100,000 to two affiliates of AGT Arizona in payment of advances made in January 2014 and February 2014. Additionally, one of the note holders is a principal stockholder of the Company and is controlled by the Company’s sole director and sole officer (see Note 4).   Between April 2014 and September 2014, the Company issued a 3% promissory note in the principal amount of $223,359 to a principal stockholder of the Company which is controlled by the Company’s sole director and sole officer (see Note 4).   Between September 2014 and March 2015, the Company’s former COO provided advances to the AGT Arizona for working capital purposes for $18,000. The advance was due on demand and interest free. The Company paid back $3,000 in November 2014 leaving a balance of $15,000 as of December 31, 2015.   Between November 2014 and March 2015, the Company’s former CFO provided advances to the subsidiaries of the Company for working capital purposes for $75,000. The advance was due on demand and interest free. As of December 31, 2015, advances owed to the former CFO amounted to $75,000.   In March 2015, the Company’s former CEO provided advances to the subsidiaries of the Company for $2,500 for working capital purposes. The advance was due on demand and interest free. As of December 31, 2015, advances owed to the former CEO amounted to $2,500.   On August 24, 2015, the former COO and CFO of the Company, converted a total of $90,000 in unsecured loans to secured loans using Uniform Commercial Code (“UCC”) Liens signed by Mr. Mike Boyko, the former CEO of the Company, without the approval of the board of directors of the Company. The Company does not believe the approval of the then board of directors was obtained at the time of the granting of the security interest.  The Company has engaged legal counsel to evaluate the validity of the granting of the security interest. If it should be ultimately determined that these former officers and directors have a valid security interest in the Company’s assets, in the event that the Company is unable to satisfy the amounts due them, they could foreclose on the Company’s assets. Such loans to former officers are included in due to related parties as reflected in the accompanying consolidated balance sheet. On November 12, 2015, these former executive officers and directors filed a lawsuit against the Company (see Note 7).   On September 2, 2015, Mr. Boyko, Mr. Barbosa and Ms. Borgen resigned their positions as executive officers of the Company. On September 8, 2015, Mr. John Mooney was appointed the Chief Executive Officer, President and Secretary of the Company.  As a result, Mr. Mooney is currently the Company’s sole director and sole officer.   Between October 2015 and December 2015, Mr. Russell Corrigan, then a stockholder of the Company, provided advances to the Company for working capital purposes for an aggregate amount $13,762. The advances are due on demand and interest free. As of December 31, 2015, advances owed to Mr. Corrigan amounted to $13,762. In February 2016, Mr. Corrigan was appointed an executive officer and member of the Company's Board of Directors.

v3.3.1.900

6. STOCKHOLDER'S DEFICIT	6 Months Ended
	Dec. 31, 2015
Stockholders' deficit:
STOCKHOLDER'S DEFICIT	Common stock   In July 2015, the Company sold 200,000 shares of the Company’s common stock for cash and received net proceeds of $100,000 or $0.50 per share.   In November 2015, the Company sold 600,000 shares of the Company’s common stock at $0.25 per share for gross proceeds of $150,000. The Company paid placement agent fees of $14,990 which was charged to additional paid in capital as an offering cost.   Stock options   A summary of the stock options and changes during the period are presented below:        Number of Options     Weighted Average Exercise Price     Weighted Average Remaining Contractual Life (Years)   June 30, 2015     3,000,000       0.64       4.35   Granted     -       -       -   Exercised     -       -       -   Forfeited     (1,850,000)       0.65       4.10   Cancelled                         Balance outstanding at December 31, 2015     1,150,000     $ 0.63       3.80                             Options exercisable at December 31, 2015     1,150,000     $ 0.63           Options expected to vest     -                                             Weighted average fair value of options granted during the period ended December 31, 2015                   $ -     A total of 1,850,000 stock options were forfeited due to resignations of employees and consultants during the six months ended December 31, 2015.   Stock options outstanding at December 31, 2015 as disclosed in the above table have $0 intrinsic value at the end of the period. There were no unrecognized option costs as all outstanding options were fully vested at December 31, 2015.

v3.3.1.900

7. COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Dec. 31, 2015
Commitments And Contingencies
COMMITMENTS AND CONTINGENCIES	Consulting agreements   In January 2013, through the Company’s wholly owned subsidiary, AGT Arizona entered into three independent contractor agreements with Mr. Michael Boyko, former Chief Executive Officer of AGT Arizona, Energistics Consulting LLC, a company owned by the former Chief Operating Officer of AGT Arizona, Mr. Barbosa, and Mr. James Mack (see Note 6). As compensation for their services per the terms of their respective agreements, the Company paid fees to i) Mr. Boyko of $10,000 per month ii) Energistics Consulting, LLC of $8,000 per month and iii) Mr. Mack of $4,000 per month. Additionally, the Company paid reimbursement for out of pocket travel expenses.   In September 2014, the terms of the consulting agreement with Mr. Boyko, the former Chief Executive Officer, were orally modified pursuant to which the compensation payable under the agreement was increased from $10,000 per month to $12,000 per month.  In addition, in September 2014 the terms of a consulting agreement with Energistics Consulting LLC, a company owned by Mr. Rick Barbosa, a former executive officer of the Company, were orally modified pursuant to which the compensation payable under the agreement was increased from $8,000 per month to $12,000 per month.   These agreements contained customary confidentiality provisions and could be terminated by either party upon 30 days notice. Upon the closing of the Share Exchange Agreement in March 2014, Michael C. Boyko, Ricardo A. Barbosa and James Mack were appointed as the board of directors and officers of the Company. Following the closing, Mr. Boyko was also appointed as Chief Executive Officer and President of the Company and Mr. Barbosa was appointed Chief Operating Officer and Secretary of the Company.   On September 2, 2015, Mr. Boyko, Mr. Barbosa and Mr. Mack resigned their positions as executive officers of the Company and such consulting agreements were terminated on the same date.   General agreement   In November 2011, AGT Canada, AGT Arizona’s former parent, entered into a general agreement and contract (the “Original Agreement”) with Polarchem Associated Limited, Polarchem International Limited and the shareholders of those companies (collectively the “Polarchem”). The AGT Arizona was formed to market and sell Polarchem’s proprietary technology solutions in North America under the terms of this agreement. AGT Canada agreed to act for Polarchem as its exclusive sales and service distributors in the United States, Canada and Mexico.   In February 2014 AGT Arizona entered into a 30 year license agreement with Polarchem Associated Limited, Polarchem International Limited and the shareholders of those companies granting AGT Arizona exclusive rights to the proprietary technology in the United States, Canada and Mexico (the “Territory”) which superseded the Original Agreement dated in November 2011 between AGT Canada and Polarchem. Such license agreement grants AGT Arizona the exclusive rights to use Polarchem’s licensed marks, to manufacture and sell their products and to provide the services within the Territory. AGT Arizona has been granted the right of first refusal to acquire all the assets of Polarchem as defined in the license agreement. AGT Arizona shall use it best efforts to sell, advertise and promote the sale of Polarchem products throughout the Territory.   Distribution agreement   On November 5, 2015, the Company entered into a Distribution Agreement with Polarchem Associated Limited, Polarchem International Ltd. and Chenvitech Ltd. (collectively, "Polarchem") pursuant to which the Company was appointed a distributor of the Polarchem products in the People's Republic of China, including Hong Kong. This new distribution agreement is in addition to the Company’s existing February 2014 30 year agreement with Polarchem granting the Company an exclusive rights to the proprietary technology in the United States, Canada and Mexico. Under the terms of the new agreement, in addition to purchasing the Polarchem products at an agreed upon price, the Company agreed to pay Polarchem a royalty of $0.60 per liter for three years and thereafter such amount as shall be mutually agreed upon by the parties.  The agreement requires the Company to satisfy certain minimum purchase quantities before February 28, 2016, as well as for the period ending August 28, 2016.  Upon satisfying these purchase requirements, commencing in the second year of the agreement, the Company will be granted manufacturing rights subject to certain sales targets.  If the Company fails to meet any of these requirements, the agreement can be terminated by Polarchem upon 90 days notice to us, subject to our ability to cure the breach.  If the Company fails to meet the minimum purchase requirements, the Company may extend the term of the agreement for a year at a time by paying Polarchem the balance of any royalties which are due up to the minimum purchase quantities for that year.   The new distribution agreement grants the Company the right to license or sublicense the rights under the agreement, and the Company was also granted the right to sublicense the manufacturing rights within 12 months providing that the Company has achieved certain minimum purchase levels. The new distribution agreement contains customary confidentiality provisions as well as a 24 month non-compete from the termination of the agreement within the PRC. Upon execution of the new distribution agreement, the Company prepaid Polarchem $50,000 against future orders in November 2015.   Operating lease   A lease agreement was signed for office and warehousing space consisting of approximately 5,000 square feet located in Mesa, Arizona with an initial term commencing on March 1, 2012 and expiring on March 1, 2015. In May 2014, the Company entered into a lease amendment whereby 600 plus square feet of office space has been added into the existing lease premises and extending the lease term up to February 28, 2020. The amended lease requires the Company to pay a monthly base rent of $3,300 plus a pro rata share of operating expenses. The base rent is subject to annual increases beginning on March 1, 2015 as defined in the amended lease agreement.   Future minimum rental payments required under this operating lease are as follows:       Total     1 year     2-3 years     4-5 years     5+ years   Operating lease   $ 189,700     $ 42,700     $ 91,200     $  55,800       -   Total   $ 189,700     $ 42,700     $ 91,200     $ 55,800     $ -     Rent expense was $21,962 and $27,324 for the six months ended December 31, 2015 and 2014, respectively.   Patent Assignment   In July 2014, Gary Dean Wilson and Michael Dean Brown, the inventors of certain patented technology used by Soft Wave, assigned all of their right title and interest in and to that certain U.S. Patent No. 8,477,003, Serial No. 13/262.227 for apparatus for generating a multi-vibrational field to the Company in exchange for the payment of royalties. In September 2014, the Company agreed to pay a royalty of an aggregate of 5% to Mr. Wilson and Mr. Brown based on annual gross sales income related to the patent. Payment of royalty shall be on the 15th of the month following the receipt of the associated sales. The royalty shall have a maximum payout of $20 million. In October 2014, the Company orally re-negotiated the payments terms whereby the royalty has increased to 6% and royalties will be paid to Mr. Wilson (2%), Mr. Brown (2%) and three other key Soft Wave associates (2%). The Company expects to enter into a written agreement memorializing the current terms during fiscal 2016. During the six months ended December 31, 2015, the Company recorded royalty expense of $9,113. As of December 31, 2015, the Company has accrued royalty expense of approximately $18,787 in connection with the patent assignment. Between December 2015 and January 2016, the Company paid royalty of $9,048 to Mr. Brown and a total $9,048 to the other 3 key Soft Wave associates.   Throughout 2015, several of the customers acquired by the Company pursuant to the Asset Purchase Agreement (see Note 3) began to cancel existing contracts with the Company.  Management undertook an investigation which led to the discovery of potential patent infringement and contract interference by one of the inventors, Mr. Gary Wilson and previous employees, Mr. Bruce Barker, Mr. Stephen Clausi, and Mr. Brian Barker, operating through companies Enhanced Life Water Solutions, LLC and True Water LLC. On December 8, 2015, the Company filed a lawsuit in the United States District Court, District of Arizona alleging ten causes of action against the above-referenced defendants whereby the Company asserted claims for compensatory, consequential and incidental damages not less than $2.0 million plus pre-judgment and post-judgment interest, punitive damages and attorneys’ fee and costs incurred. On December 8, 2015, along with the Complaint, the Company filed for a temporary restraining order and preliminary injunction. The oral argument for the Preliminary Injunction took place on January 28, 2016 and the Court’s ruling is expected by April 18, 2016.   Litigation   As disclosed in Note 5, between September 2014 and March 2015, two of the Company's former executive officers and directors advanced to the Company an aggregate of $90,000 which are interest free advances due on demand. In August 2015, these former executive officers and directors converted these unsecured loans to purported secured loans using Uniform Commercial Code liens signed by the Company's former CEO. The Company does not believe the approval of the then board of directors was obtained at the time of the granting of the security interest and the Company has engaged legal counsel to evaluate the validity of the granting of the security interest. On November 12, 2015, these former executive officers and directors filed a lawsuit against the Company in the Superior Court of State of Arizona, in the County of Maricopa, alleging breach of contract, unjust enrichment and violation of Arizona’s Wage Act.   The plaintiffs are asserting claims for compensatory damages on unpaid compensation, unpaid advances and unreimbursed expenses in the approximate amount of $263,000 plus pre and post judgement interest and incurred attorneys’ fees. On December 21, 2015, the plaintiffs filed a first amended complaint to include Russell Corrigan and John Mooney, Executive Officers of the Company together with one shareholder and an investor of the Company as defendants in this complaint.   The Company has engaged counsel to represent the Company in this matter and expect to vigorously defend the action. On February 5, 2016, the Company filed a counter claim against these former executive officers and directors alleging breach of fiduciary duty, breach of contract, breach of implied covenant of good faith and fair dealing, civil conspiracy, unjust enrichment, constructive fraud and negligent misrepresentation. The Company is asserting claims for compensatory, consequential and incidental damages not less than $2.5 million plus punitive damages and attorneys’ fee and costs incurred.

v3.3.1.900

8. SUBSEQUENT EVENTS	6 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	In January 2016, the Company received a refundable advance of approximately $75,000 for the purchase of Polarchem products from an unrelated party. Such unrelated party is a party to a Memorandum of Understanding (“MOU”) with the Company dated in October 2015, whereby the unrelated party is interested of acquiring exclusive rights to the Polarchem products for the People’s Republic of China. The unrelated party is required to conduct its due diligence and testing of the Polarchem products in accordance with the MOU. Upon successful conclusion of the product testing, the MOU provides for the parties to enter into a definitive license agreement whereby the unrelated party shall pay the total amount of $1 million as license fee. Additionally, in December 2015, the unrelated party paid a customer deposit of $50,000 towards future demonstration services to be performed by the Company.   On February 1, 2016, the Company and its subsidiary, AGT Softwave, entered into a Distribution Agreement (the “Stina Agreement”) with Stina Resources Ltd. (“Stina”) for the Canadian distribution rights for AGT Soft Wave’s water treatment technology.  Pursuant to the Stina Agreement, the Company agreed to grant Stina non-exclusive distribution rights to distribute products of AGT Soft Wave within Canada. Within 30 days of the execution of the Stina Agreement, Stina is to pay CDN$25,000 as consideration for the granting the non-exclusive distribution rights. Stina may at its discretion acquire exclusive distribution rights in Canada from the Company in exchange for an aggregate sum of CDN$250,000 (the “Purchase Price”) comprising of the $25,000 initial payment and three payments of CDN $75,000 upon reaching certain gross monthly revenue threshold. The Company shall retain a royalty of 12% of all gross revenues derived from the sale or lease of the products of AGT Soft Wave in Canada. Upon the payment of the Purchase Price, the term of the exclusive distribution rights will be for a 25 year period subject to earlier termination in accordance with the provision of this Agreement. Two of the shareholders of the Company are also directors of Stina.  Mr. Russell Corrigan is a principal stockholder of Stina, however, at the time of the negotiations for the Agreement he had not yet been appointed an executive officer and director of the Company.

v3.3.1.900

1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Dec. 31, 2015
Accounting Policies (Policies)
Nature of Business	America Greener Technologies, Inc. (formerly Osler Incorporated) (the “Company”) was incorporated in the State of Nevada on July 30, 2004. The Company’s business is focused on marketing and selling two process improvement technologies, Polarchem and Soft Wave in North America. Polarchem is a proprietary chemical solution for cleaning inside boilers for thermal power generation. Soft Wave is an electronic alternative to chemical and water softening treatments primarily used in cooling towers or situations of high mineral content in water.   The Company has a license agreement with Polarchem to sell Polarchem’s products (see Note 8). The Company’s product is AGT Polarchem chemistry that allows online cleaning of boiler tube and heat transfer surfaces to provide boiler optimization and combustion efficiency to a wide variety of customers including coal fired power plants, petroleum refineries, and waste to energy facilities, biomass combustion processes, incinerators, fuel oil burners, naval vessels and other similar combustion processes. AGT Arizona (as hereinafter defined) was a former subsidiary of America Greener Technologies Corporation, a British Columbia company (“AGT Canada”).   On October 31, 2014 AGT Soft Wave, Inc. (“AGT Soft Wave”), a newly formed Nevada corporation that is a wholly-owned subsidiary of the Company, acquired certain assets from Soft Wave Innovations, Inc., an Arizona corporation (“Soft Wave”), in exchange for 775,000 shares of the Company’s common stock valued at $767,250 or $0.99 per share under the terms of an asset purchase agreement (the “Asset Purchase Agreement”) by and among the Company, AGT Soft Wave and Soft Wave. The assets that were acquired included customer contracts, trade names, inventory, tools and parts, and demonstration contracts related to the prior joint venture with Soft Wave.  As of June 30, 2015, the Company’s management determined that these assets were fully impaired and recorded an impairment loss equal to the aggregate carrying value of these assets. AGT Soft Wave’s principal business is focused on the development, manufacturing, marketing and servicing of certain water treatment technology related to an apparatus for generating a multi-vibrational field in worldwide residential, commercial and industrial markets including energy and power generation, petroleum and petrochemical, mining and mineral processing. The Company uses a certain patented technology that reduces and eliminates chemical water treatment which also helps reduce maintenance cost and conserve water.
Recapitalization	On February 25, 2014, America Greener Technologies Corporation, a private Arizona corporation ("AGT Arizona"), which is the historical business, entered into a Share Exchange Agreement with the Company (formerly Osler Incorporated) and the shareholders of AGT Arizona whereby the Company agreed to acquire all of the issued and outstanding capital stock of AGT Arizona in exchange for 15,000,000 shares of the Company’s common stock. On March 19, 2014 the transaction closed and AGT Arizona is now a wholly-owned subsidiary of the Company. Prior to the acquisition of AGT Arizona, the Company was a shell company.   At closing, the Company issued 15,000,000 shares of its common stock to the shareholders of AGT Arizona who obtained approximately 86% voting control and management control of the Company. The transaction was accounted for as a reverse acquisition and recapitalization of AGT Arizona whereby AGT Arizona is considered the acquirer for accounting purposes. The consolidated financial statements after the acquisition include the balance sheets of both companies at historical cost, the historical results of AGT Arizona and the results of the Company from the acquisition date. All share and per share information in the accompanying consolidated financial statements and footnotes has been retroactively restated to reflect the recapitalization (see Note 7).   On February 25, 2014, AGT Arizona changed its fiscal year end to June 30 from December 31.
Basis of presentation and going concern	The consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States of America ("US GAAP") and the rules and regulations of the U.S Securities and Exchange Commission for Interim Financial Information. All intercompany transactions and balances have been eliminated. All adjustments (consisting of normal recurring items) necessary to present fairly the Company's financial position as of December 31, 2015, and the results of operations and cash flows for the six months ended December 31, 2015 and 2014 have been included. The results of operations for the six months ended December 31, 2015 are not necessarily indicative of the results to be expected for the full year.   The consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto for the year ended June 30, 2015, which are contained in the Company's Annual Report on Form 10-K as filed with the Securities and Exchange Commission (“SEC”) on October 13, 2015. The consolidated balance sheet as of June 30, 2015 was derived from those financial statements.   As reflected in the accompanying consolidated financial statements, the Company had a net loss and net cash used in operations of approximately $305,000 and $348,000, respectively, for the six months ended December 31, 2015.  Additionally the Company had an accumulated deficit of approximately $6.0 million and working capital deficit of approximately $1.3 million at December 31, 2015. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. The Company’s ability to raise additional capital through the future issuances of common stock is unknown. The obtainment of additional financing, the successful development of the Company’s contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations.   Uncertainty regarding these matters, raises substantial doubt about the Company’s ability to continue as a going concern.  The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.  While the Company believes in the viability of its strategy to generate revenues, there can be no assurances to that effect.
Use of estimates	The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses, and the related disclosures at the date of the financial statements and during the reporting period. Actual results could materially differ from these estimates. Significant estimates include the valuation of deferred tax assets, intangible assets, stock based compensation and the useful lives of property and equipment.
Cash and cash equivalents	The Company considers all highly liquid debt instruments and other short-term investments with maturities of three months or less, when purchased, to be cash equivalents.  The Company maintains cash and cash equivalent balances at one financial institution that is insured by the Federal Deposit Insurance Corporation. The Company’s accounts at this institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. As of December 31, 2015, the Company had not reached bank balances exceeding the FDIC insurance limit. To reduce its risk associated with the failure of such financial institution, the Company evaluates at least annually the rating of the financial institution in which it holds deposits.
Accounts receivable and allowance for doubtful accounts	The Company has a policy of providing on allowance for doubtful accounts based on its best estimate of the amount of probable credit losses in its existing accounts receivable.  The Company periodically reviews its accounts receivable to determine whether an allowance is necessary based on an analysis of past due accounts and other factors that may indicate that the realization of an account may be in doubt.  Account balances deemed to be uncollectible are charged to bad debt expense and included in the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. As of December 31, 2015 and June 30, 2015, allowance for doubtful accounts amounted to $12,872 and $9,609, respectively. The Company recorded bad debt expense of $3,264 during the six months ended December 31, 2015.
Inventory	Inventory, consisting of finished goods related to the Company’s products, are stated at the lower of cost or market utilizing the first-in, first-out method.
Prepaid expenses and other current assets	Prepaid expenses and other current assets of $63,630 and $16,699 at December 31, 2015 and June 30, 2015, respectively, consist primarily of costs paid for future services which will occur within a year. Prepaid expenses included prepayments in cash for rent, consulting and inventory which are being amortized over the terms of their respective agreements.
Fair value measurements and fair value of financial instruments	Fair value is the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. The Company classifies assets and liabilities recorded at fair value under the fair value hierarchy based upon the observability of inputs used in valuation techniques.  Observable inputs (highest level) reflect market data obtained from independent sources, while unobservable inputs (lowest level) reflect internally developed market assumptions. The fair value measurements are classified under the following hierarchy:     ● Level 1—Observable inputs that reflect quoted market prices (unadjusted) for identical assets and liabilities in active markets;   ● Level 2—Observable inputs, other than quoted market prices, that are either directly or indirectly observable in the marketplace for identical or similar assets and liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets and liabilities; and   ● Level 3—Unobservable inputs that are supported by little or no market activity that is significant to the fair value of assets or liabilities.   The estimated fair values of certain financial instruments, including cash and cash equivalents, prepaid expenses, accounts payable and notes and loans payable approximates their carrying values because of the short-term nature of these instruments and for the use of implicit interest rates.
Property and equipment	Property and equipment are carried at cost less accumulated depreciation.  Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized.  When assets are retired or disposed of, the cost and accumulated depreciation are removed, and any resulting gains or losses are included in the consolidated statement of operations.
Intangible assets	Legal costs associated with serving and protecting trademarks are capitalized. During the period from February 14, 2012 (inception) to December 31, 2012, the Company filed a trademark for its company logo. In accordance with ASC 350-30-35 “Intangibles, Goodwill and Other”, the Company does not amortize its trademark, which is determined to have an indefinite useful life. Instead, the Company assesses its trademark for impairment annually and when circumstances indicate that the carrying value may not be recoverable.   Other intangible assets include customer and demonstration contracts and tradenames purchased and recorded based on the cost to acquire them. These assets are amortized over 5 years. Useful lives of intangible assets are periodically evaluated for reasonableness and the assets are tested for impairment annually and whenever events or changes in circumstances indicate that the carrying amounts may no longer be recoverable.   Factors the Company considers to be important which could trigger an impairment review include the following:     1. Significant underperformance relative to expected historical or projected future operating results;   2. Significant changes in the manner of use of the acquired assets or the strategy for the overall business; and   3. Significant negative industry or economic trends.   When the Company determines that the carrying value of intangibles may not be recoverable based upon the existence of one or more of the above indicators of impairment and the carrying value of the asset cannot be recovered from projected undiscounted cash flows, the Company records an impairment charge. The Company measures any impairment based on a projected discounted cash flow method using a discount rate determined by management to be commensurate with the risk inherent in the current business model. Significant management judgment is required in determining whether an indicator of impairment exists and in projecting cash flows. The amount of impairment is measured as the difference between the asset's estimated fair value and its book value. The Company did not record any impairment losses during the six months ended December 31, 2015 and 2014, however an impairment loss was recorded at June 30, 2015 (see Note 3).
Revenue recognition	The Company follows the guidance of the FASB ASC 605-10-S99 “Revenue Recognition Overall – SEC Materials”. The Company records revenue when persuasive evidence of an arrangement exists, product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured.   The following policies reflect specific criteria for the various revenues streams of the Company:   Revenue from periodic maintenance service agreements is generally recognized ratably over the respective maintenance periods, provided no significant obligations remain and collectability of the related receivable is probable.   Revenue from the sale of the Company’s Polarchem’s solution and products are recognized upon delivery to the customers.   Revenue for equipment installation and cleaning services is recognized upon completion of the installation and cleaning services. All of the Company’s revenues for the six months ended December 31, 2015 were generated from this revenue stream. The Company did not generate any revenues during the six months ended December 31, 2014.   Revenue for services performed such as consulting, demonstration and optimization services are recognized when services have been rendered.
Cost of Sales	The primary components of cost of sales include the cost of the product, shipping/delivery costs, installation/labor cost and depreciation expense of the water treatment equipment.
Concentration of Revenue and Supplier	The Company purchases substantially all of its products from Polarchem which has manufacturing companies located in India and the UK (see Note 5 and 7). There were no purchased inventories and products from Polarchem during the six months ended December 31, 2015 and 2014.   During the six months ended December 31, 2015, sales to two customers (20% and 21%) represented approximately 41% of the Company’s net sales. During the six months ended December 31, 2014 sales to one customer represented approximately 89% of the Company’s net sales. As of December 31, 2015, the Company had two customers (53% and 13%) representing approximately 66% of gross accounts receivable. As of June 30, 2015, the Company had four customers (25%, 12%, 20%, and 11%) representing approximately 68% of gross accounts receivable.
Income taxes	The Company accounts for income taxes pursuant to the provisions of ASC 740-10, “Income Taxes” which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized.   The Company also follows the provisions of ASC 740-10 related to accounting for uncertain income tax positions. When tax returns are filed, some positions taken may be sustained upon examination by the taxing authorities, while others may be subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. As of December 31, 2015 and June 30, 2015, the Company has had no uncertain tax positions.  The Company recognizes interest and penalties, if any, related to uncertain tax positions as general and administrative expenses.  The Company currently has no federal or state tax examinations nor has it had any federal or state examinations since its inception.  The Company's 2015, 2014, and 2013 tax years may still be subject to federal and state tax examination.
Stock-based compensation	Stock-based compensation is accounted for based on the requirements of ASC 718, “Compensation – Stock Compensation”, which requires recognition in the consolidated financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award.  The Company recognizes compensation on a straight-line basis over the requisite service period for each award.  There were 1,150,000 options outstanding as of December 31, 2015 and 2,100,000 outstanding as of December 31, 2014. The Company accounts for non-employee stock-based awards in accordance with the measurement and recognition criteria under ASC Topic 505-50, “Equity – Based Payments to Non-Employees”.   Pursuant to ASC Topic 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the measurement date. Measurement date is the date at which the equity share price and other pertinent factors, such as expected volatility, that enters into measurement of the total recognized amount of compensation cost for an award of share-based payments are fixed. The expense is recognized over the vesting period of the award. Until the measurement date is reached, the total amount of compensation expense remains uncertain. The Company initially records compensation expense based on the fair value of the award at the reporting date.
Customer deposits	Customer deposits consisted of prepayments from customers to the Company. The Company will recognize the prepayments as revenue upon completion of the demonstration services in compliance with its revenue recognition policy. Customer deposits amounted $50,000 and $0 at December 31, 2015 and June 30, 2015.
Marketing, selling and advertising	Marketing, selling and advertising costs are expensed as incurred. For the six months ended December 31, 2015, and 2014, such expenses were $1,799 and $87,849, respectively.
Net loss per share of common stock	Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares during the period. Diluted net loss per share is computed using the weighted average number of common shares and potentially dilutive securities outstanding during the period. At December 31, 2015 and 2014, the Company has had 1,400,000 and 2,350,000 potentially dilutive securities outstanding, respectively, in connection with the convertible notes (see Note 4) and stock options (see Note 6) which were excluded from the diluted net loss per share computation as their effect would be anti-dilutive.       December 31, 2015     December 31, 2014   Common stock equivalents:                 Stock options     1,150,000       2,100,000   Convertible preferred stock     250,000       250,000                     Total     1,400,000       2,350,000
Recent accounting pronouncements	Accounting standards which were not effective until after December 31, 2015 are not expected to have a material impact on the Company’s financial position or results of operations.

v3.3.1.900

1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Dec. 31, 2015
Organization And Summary Of Significant Accounting Policies Tables
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	December 31, 2015     December 31, 2014   Common stock equivalents:                 Stock options     1,150,000       2,100,000   Convertible preferred stock     250,000       250,000                     Total     1,400,000       2,350,000

v3.3.1.900

2. PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Dec. 31, 2015
Property And Equipment Tables
Property and Equipment	Estimated life     December 31, 2015   June 30, 2015                             Demonstration equipment   5 years     51,494     51,494       Furniture and fixtures   5 years     7,747     7,747       Computer equipment   3 years     11,805     11,805       Water treatment equipment   3 years     33,624     33,624       Warehouse equipment   3 years     900     900       Vehicle   5 years     4,500     4,500       Less: Accumulated depreciation         (50,545)     (33,347)               $ 59,525   $ 76,723

v3.3.1.900

3. BUSINESS ACQUISITION (Tables)	6 Months Ended
	Dec. 31, 2015
Business Acquisition Tables
Purchase price allocation	Inventory   $ 8,373   Customer and demonstration contracts and trade names – intangible assets *     758,877   Purchase price   $ 767,250     * During fiscal year June 30, 2015, the Company’s management determined that these assets were fully impaired and recorded an impairment loss equal to the aggregate carrying value of these assets.
Pro forma results of operations	For the six months ended December 31, 2015   For the six months ended December 31, 2014       As Reported Pro Forma   As Reported   Pro Forma   Net Revenues $                   151,886 $    151,886 $ 475,257 $ 615,392   Loss from operations                 (292,208) (292,208)   (1,959,676)   (2,016,702)   Net Loss                 (304,769 ) (304,769)   (1,968,959)   (2,025,803)     Net Loss per common share:                 Basic and diluted $                 (0.01) (0.01) $ (0.10) $ (0.10)

v3.3.1.900

4. LOAN AND NOTES PAYABLE (Tables)	6 Months Ended
	Dec. 31, 2015
Loan And Notes Payable Tables
Notes payable	December 31, 2015   June 30, 2015 Notes payable – unrelated party $ 400,091 $ 400,091 Notes payable – related party (see Note 5)   223,359   223,359 Total notes payable $ 623,450 $ 623,450

v3.3.1.900

6. STOCKHOLDER'S DEFICIT (Tables)	6 Months Ended
	Dec. 31, 2015
Stockholders Deficit Tables
Stock options	Number of Options     Weighted Average Exercise Price     Weighted Average Remaining Contractual Life (Years)   June 30, 2015     3,000,000       0.64       4.35   Granted     -       -       -   Exercised     -       -       -   Forfeited     (1,850,000)       0.65       4.10   Cancelled                         Balance outstanding at December 31, 2015     1,150,000     $ 0.63       3.80                             Options exercisable at December 31, 2015     1,150,000     $ 0.63           Options expected to vest     -                                             Weighted average fair value of options granted during the period ended December 31, 2015                   $ -

v3.3.1.900

7. COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Dec. 31, 2015
Commitments And Contingencies Tables
Minimum Rental Payments	Total     1 year     2-3 years     4-5 years     5+ years   Operating lease   $ 189,700     $ 42,700     $ 91,200     $  55,800       -   Total   $ 189,700     $ 42,700     $ 91,200     $ 55,800     $ -

v3.3.1.900

1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - shares	6 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share	1,400,000	2,350,000
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share	1,150,000	2,100,000
Convertible preferred stock
Antidilutive Securities Excluded from Computation of Earnings Per Share	250,000	250,000

v3.3.1.900

2. PROPERTY AND EQUIPMENT (Details) - USD ($)	6 Months Ended
	Dec. 31, 2015	Jun. 30, 2015
Demonstration equipment	$ 51,494	$ 51,494
Furniture and fixtures	7,747	7,747
Computer equipment	11,805	11,805
Water treatment equipment	33,624	33,624
Warehouse equipment	900	900
Vehicle	4,500	4,500
Less: Accumulated depreciation	(50,545)	(33,347)
Property and equipment net	$ 59,525	$ 76,723
Demonstration Equipment
Estimated life	5 years
Furniture And Fixtures
Estimated life	5 years
Computer Equipment
Estimated life	3 years
Water treatment equipment
Estimated life	3 years
Warehouse Equipment
Estimated life	3 years
Vehicle
Estimated life	5 years

v3.3.1.900

2. PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	6 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Property And Equipment Details Narrative
Depreciation expense	$ 17,198	$ 7,006

v3.3.1.900

3. BUSINESS ACQUISITION (Details)	6 Months Ended
	Dec. 31, 2015 USD ($)
Business Acquisition Details
Inventory	$ 8,373
Customer and demonstration contracts and trade names - intangible assets	758,877	[1]
Purchase price	$ 767,250
[1] During fiscal year June 30, 2015, the Company's management determined that these assets were fully impaired and recorded an impairment loss equal to the aggregate carrying value of these assets.

v3.3.1.900

3. BUSINESS ACQUISITION (Details 1) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014
Net revenues	$ 50,582	$ 475,257	$ 151,886	$ 475,257
Loss from operations	(102,320)	(370,569)	(292,208)	(1,959,676)
Net loss	$ (108,841)	$ (375,494)	$ (304,769)	$ (1,968,959)
Net Loss per common share:
Basic and diluted	$ (0.01)	$ (0.02)	$ (0.01)	$ (0.10)
As Reported
Net revenues			$ 151,886	$ 475,257
Loss from operations			(292,208)	(1,959,676)
Net loss			$ (304,769)	$ (1,968,959)
Net Loss per common share:
Basic and diluted			$ (0.01)	$ (0.1)
Pro Forma
Net revenues			$ 151,886	$ 615,392
Loss from operations			(292,208)	(2,016,702)
Net loss			$ (304,769)	$ (2,025,803)
Net Loss per common share:
Basic and diluted			$ (0.01)	$ (0.1)

v3.3.1.900

4. LOAN AND NOTES PAYABLE (Details) - USD ($)	Dec. 31, 2015	Jun. 30, 2015
Loan And Notes Payable Details
Notes payable - unrelated party	$ 400,091	$ 400,091
Note payable - related party	223,359	223,359
Total notes payable	$ 623,450	$ 623,450

v3.3.1.900

4. LOAN AND NOTES PAYABLE (Details Narrative) - USD ($)	Dec. 31, 2015	Jun. 30, 2015
Loan And Notes Payable Details Narrative
Loans payable	$ 177,155	$ 50,000
Convertible notes payable - related party	100,000	$ 100,000
Accrued interest on notes payable	$ 5,450

v3.3.1.900

6. STOCKHOLDER'S DEFICIT (Details)	6 Months Ended
	Dec. 31, 2015 $ / shares shares
Number of Options
Balance outstanding at beginning of period | shares	3,000,000
Granted | shares	0
Exercised | shares	0
Forfeited | shares	(1,850,000)
Cancelled | shares	0
Balance at end of period | shares	1,150,000
Options exercisable | shares	1,150,000
Options expected to vest | shares	0
Balance outstanding at beginning of period | $ / shares	$ .64
Granted | $ / shares	0.00
Exercised | $ / shares	0.00
Forfeited | $ / shares	.65
Cancelled | $ / shares	0.00
Balance outstanding at end of period | $ / shares	.63
Options exercisable | $ / shares	$ .63
Weighted Average Remaining Contractual Life (Years)
Beginning Balance	4 years 4 months 6 days
Forfeited	4 years 1 month 6 days
Ending Balance	3 years 9 months 18 days
Weighted average fair value of options granted | $ / shares	$ 0

v3.3.1.900

7. COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	6 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Commitments And Contingencies Details
Future minimum rental payments under operating lease	$ 189,700
Year 1	42,700
Year 2-3	91,200
Year 4-5	55,800
Year 5+	0
Rent expense	$ 21,962	$ 27,324