20. SEGMENT REPORTING

12 Months Ended

Jun. 30, 2016

Segment Reporting [Abstract]

SEGMENT REPORTING

With the acquisition of Gourmet Foods, Ltd. and Brigadier Security Systems, the Company has identified three segments for its products and services;U.S.A., New Zealand and Canada. Our reportable segments are business units located in different global regions. The Company’s operations in the U.S.A. include the gathering of live-streaming video recording data displayed online to subscribers through its wholly owned subsidiary Kahnalytics, Inc., in New Zealand include the production, packaging and distribution on a commercial scale of gourmet meat pies and related bakery confections through its wholly owned subsidiary Gourmet Foods, Ltd. and in Canada security alarm system installation and monitoring sold through its wholly owned subsidiary Brigadier Security Systems to residential and commercial customers. Separate management of each segment is required because each business unit is subject to different operational issues and strategies due to their particular regional location. The Company accounts for intra-company sales and expenses as if the sales or expenses were to third parties and eliminates them in the consolidation. Amounts are adjusted for currency translation as of the balance sheet date and presented in US dollars. 

The following table presents a summary of identifiable assets as of June 30, 2016 and June 30, 2015:

	As of June 30, 2016		As of June 30, 2015
Identifiable assets:
Corporate headquarters	$	1,521,210	$	2,132,164
U.S.A.		87,790		202,095
New Zealand		2,199,128		-
Canada		956,855		-
Consolidated	$	4,764,983	$	2,334,259

The following table presents a summary of operating information for the year ended June 30, 2016: (note: New Zealand is for a period of 11 months since acquisition and Canada is for a period of 1 month since acquisition)

	Year Ended June 30, 2016			Year Ended June 30, 2015
Revenues from unaffiliated customers:
U.S.A. : data streaming and hardware	$	120,430		$	223,565
New Zealand : Food Industry		3,756,402
Canada		348,553
Consolidated	$	4,225,385		$	223,565
Net income (loss) after taxes:
Corporate headquarters	$	(265,123	)	$	24,523
U.S.A. : Mobile video recording devices		(60,612	)		(10,332	)
New Zealand : Food Industry		214,467
Canada : Security alarm system		29,316
Consolidated	$	(81,952	)	$	14,191

The following table presents a summary of capital expenditures for the year ended June 30:

	2016		2015
Capital expenditures:
Corporate headquarters	$	902	$	—
U.S.A		—		—
New Zealand		102,760		—
Canada		—		—
Consolidated	$	103,662	$	—