The filing should include in the cash flow statement calculation linkbase(s) http://sugarmade.com/role/StatementsOfCashFlowsStatement one of the following elements as the root(first element) of the calculation tree to represent the aggregate change in cash for the period: CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect, CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect,...

us-gaap:DebtInstrumentDecreaseForgiveness has a value of -590,226 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label. The properties of this us-gaap:DebtInstrumentDecreaseForgiveness fact are: Period :2019-07-01 to 2020-06-30 Dimensions : Un...

The line item concept us-gaap:FinanceLeaseRightOfUseAsset with a value of 270,363 is represented as a child of us-gaap:AssetsCurrent with a value of 1,912,659 in the companies extension taxonomy role 00000002 - Statement - Condensed Consolidated Balance Sheets. The element us-gaap:FinanceLeaseRightOfUseAsset however, is not represented as a component of us-gaap:AssetsCurrent in the calculation relationships defined in the US GAAP taxonomy. The US-GAAP taxonomies include us-gaap:FinanceLeaseRi...

The line item concept us-gaap:NotesPayableCurrent with a value of 20,000 and a calculation parent of us-gaap:LiabilitiesCurrent is represented as a sibling of us-gaap:NotesPayable with a value of 25,982 in the extension taxonomy role 00000002 - Statement - Condensed Consolidated Balance Sheets, but us-gaap:NotesPayableCurrent is represented as a descendent of us-gaap:NotesPayable in the calculation relationships defined in the US GAAP taxonomies. Please review the element selection to determi...

The line item concept us-gaap:ConvertibleNotesPayable with a value of 1,740,122 and a calculation parent of us-gaap:LiabilitiesCurrent is represented as a sibling of us-gaap:NotesPayable with a value of 25,982 in the extension taxonomy role 00000002 - Statement - Condensed Consolidated Balance Sheets, but us-gaap:ConvertibleNotesPayable is represented as a descendent of us-gaap:NotesPayable in the calculation relationships defined in the US GAAP taxonomies. Please review the element selection...

The line item concept us-gaap:AccruedLiabilitiesCurrent with a value of 494,740 and a calculation parent of us-gaap:LiabilitiesCurrent is represented as a sibling of us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent with a value of 1,583,228 in the extension taxonomy role 00000002 - Statement - Condensed Consolidated Balance Sheets, but us-gaap:AccruedLiabilitiesCurrent is represented as a descendent of us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent in the calculation relationships def...

The line item concept us-gaap:AccountsPayableOtherCurrent with a value of 691,801 and a calculation parent of us-gaap:LiabilitiesCurrent is represented as a sibling of us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent with a value of 1,583,228 in the extension taxonomy role 00000002 - Statement - Condensed Consolidated Balance Sheets, but us-gaap:AccountsPayableOtherCurrent is represented as a descendent of us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent in the calculation relationships...

The line item concept us-gaap:NotesPayable with a value of 25,982 and a calculation parent of us-gaap:LiabilitiesCurrent is represented as a sibling of us-gaap:NotesAndLoansPayable with a value of 319,314 in the extension taxonomy role 00000002 - Statement - Condensed Consolidated Balance Sheets, but us-gaap:NotesPayable is represented as a descendent of us-gaap:NotesAndLoansPayable in the calculation relationships defined in the US GAAP taxonomies. Please review the element selection to dete...

The line item concept us-gaap:ConvertibleNotesPayable with a value of 1,740,122 and a calculation parent of us-gaap:LiabilitiesCurrent is represented as a sibling of us-gaap:NotesAndLoansPayable with a value of 319,314 in the extension taxonomy role 00000002 - Statement - Condensed Consolidated Balance Sheets, but us-gaap:ConvertibleNotesPayable is represented as a descendent of us-gaap:NotesAndLoansPayable in the calculation relationships defined in the US GAAP taxonomies. Please review the ...

The line item concept us-gaap:NotesPayableCurrent with a value of 20,000 and a calculation parent of us-gaap:LiabilitiesCurrent is represented as a sibling of us-gaap:NotesPayable with a value of 25,982 in the extension taxonomy role 00000002 - Statement - Condensed Consolidated Balance Sheets, but us-gaap:NotesPayableCurrent is represented as a descendent of us-gaap:NotesPayable in the calculation relationships defined in the US GAAP taxonomies. Please review the element selection to determi...

The line item concept us-gaap:ConvertibleNotesPayable with a value of 1,046,909 and a calculation parent of us-gaap:LiabilitiesCurrent is represented as a sibling of us-gaap:NotesPayable with a value of 25,982 in the extension taxonomy role 00000002 - Statement - Condensed Consolidated Balance Sheets, but us-gaap:ConvertibleNotesPayable is represented as a descendent of us-gaap:NotesPayable in the calculation relationships defined in the US GAAP taxonomies. Please review the element selection...

The line item concept us-gaap:AccruedLiabilitiesCurrent with a value of 507,218 and a calculation parent of us-gaap:LiabilitiesCurrent is represented as a sibling of us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent with a value of 1,431,379 in the extension taxonomy role 00000002 - Statement - Condensed Consolidated Balance Sheets, but us-gaap:AccruedLiabilitiesCurrent is represented as a descendent of us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent in the calculation relationships def...

The line item concept us-gaap:AccountsPayableOtherCurrent with a value of 420,450 and a calculation parent of us-gaap:LiabilitiesCurrent is represented as a sibling of us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent with a value of 1,431,379 in the extension taxonomy role 00000002 - Statement - Condensed Consolidated Balance Sheets, but us-gaap:AccountsPayableOtherCurrent is represented as a descendent of us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent in the calculation relationships...

The line item concept us-gaap:NotesPayable with a value of 25,982 and a calculation parent of us-gaap:LiabilitiesCurrent is represented as a sibling of us-gaap:NotesAndLoansPayable with a value of 214,585 in the extension taxonomy role 00000002 - Statement - Condensed Consolidated Balance Sheets, but us-gaap:NotesPayable is represented as a descendent of us-gaap:NotesAndLoansPayable in the calculation relationships defined in the US GAAP taxonomies. Please review the element selection to dete...

The line item concept us-gaap:ConvertibleNotesPayable with a value of 1,046,909 and a calculation parent of us-gaap:LiabilitiesCurrent is represented as a sibling of us-gaap:NotesAndLoansPayable with a value of 214,585 in the extension taxonomy role 00000002 - Statement - Condensed Consolidated Balance Sheets, but us-gaap:ConvertibleNotesPayable is represented as a descendent of us-gaap:NotesAndLoansPayable in the calculation relationships defined in the US GAAP taxonomies. Please review the ...

The line item concept us-gaap:MarketingExpense with a value of 514,394 and a calculation parent of us-gaap:SellingGeneralAndAdministrativeExpense is represented as a sibling of us-gaap:MarketingAndAdvertisingExpense with a value of 430,141 in the extension taxonomy role 00000004 - Statement - Consolidated Statements of Operations, but us-gaap:MarketingExpense is represented as a descendent of us-gaap:MarketingAndAdvertisingExpense in the calculation relationships defined in the US GAAP taxono...

The line item concept us-gaap:MarketingExpense with a value of 44,883 and a calculation parent of us-gaap:SellingGeneralAndAdministrativeExpense is represented as a sibling of us-gaap:MarketingAndAdvertisingExpense with a value of 203,213 in the extension taxonomy role 00000004 - Statement - Consolidated Statements of Operations, but us-gaap:MarketingExpense is represented as a descendent of us-gaap:MarketingAndAdvertisingExpense in the calculation relationships defined in the US GAAP taxonom...