6. GOODWILL

3 Months Ended

Sep. 30, 2016

GoodwillAbstract

GOODWILL

Goodwill represents the excess of the aggregate purchase price over the fair value of the net assets acquired in business combinations. Goodwill comprised of the following amounts:

	September 30, 2016		June 30, 2016
Trained workforce – Gourmet Foods	$	51,978	$	51,978
Trained workforce - Brigadier		75,795		75,795
Goodwill – Gourmet Foods		45,669		45,669
Goodwill - Brigadier		45,814		45,814
	$	219,256	$	219,256

The Company tests for goodwill impairment at each reporting unit. There was no goodwill impairment for the three-month period ended September 30, 2016.