Rokk3r (ROKK) 10-K 17 Apr 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Apr. 11, 2018	Jun. 30, 2017
Document and Entity Information
Entity Registrant Name	ROKK3R INC.
Entity Central Index Key	1,100,778
Document Type	10-K
Entity Trading Symbol	edrg
Document Period End Date	Dec. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Public Float			$ 22,886,052
Entity Common Stock, Shares Outstanding		98,442,100
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2017	Dec. 31, 2016
CURRENT ASSETS
Cash
Total Current Assets
Investment in parent company - cost method	1,000,000
Total Assets	1,000,000
CURRENT LIABILITIES:
Accounts payable	40,619
Accrued expenses	21,244
Convertible note payable, net	540,000	7,875
Notes payable - related party		1,025,027
Notes payable - other	12,000
Due to parent company	16,492
Accrued interest payable - related party		832,800
Total Current Liabilities	630,355	1,865,702
SHAREHOLDERS' EQUITY (DEFICIT):
Preferred stock - $0.0001 par value. 50,000,000 shares authorized; none issued and outstanding at December 31, 2017 and December 31, 2016, respectively
Common stock - $0.0001 par value. 500,000,000 shares authorized. 94,828,287 and 362,200 shares issued and outstanding at December 31, 2017 and 2016, respectively	9,483	36
Additional paid in capital	71,814,487	31,690,302
Accumulated deficit	(71,454,325)	(33,556,040)
Total Shareholders' Equity (Deficit)	369,645	(1,865,702)
Total Liabilities and Shareholders' Equity (Deficit)	$ 1,000,000

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
SHAREHOLDERS' EQUITY (DEFICIT):
Preferred Stock, par value	$ 0.0001	$ 0.0001
Preferred Stock, shares authorized	50,000,000	50,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Common Stock, par value	$ 0.0001	$ 0.0001
Common Stock, shares authorized	500,000,000	500,000,000
Common Stock, shares issued	94,828,287	362,200
Common Stock, shares outstanding	94,828,287	362,200

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statements Of Operations
Revenues
Operating Expenses:
Compensation expense	12,687,607
Consulting fees	13,449,969
Professional fees	123,740
General and administrative expenses	444,857	49,520
Impairment loss	12,489,226
Total Operating Expenses	39,195,399	49,520
Loss from Operations	(39,195,399)	(49,520)
Other Income (Expense)
Gain on extinguishment of debt (Note 1)	1,889,938
Interest expense	(592,824)	(95,437)
Total Other Income (Expense)	1,297,114	(95,437)
Loss Before Provision for Income Taxes	(37,898,285)	(144,957)
Provision for income taxes
Net Loss	$ (37,898,285)	$ (144,957)
Net Loss per Share of Common Stock Outstanding - Basic and Diluted	$ (1.39)	$ (0.40)
Weighted-average number of shares outstanding - Basic and Diluted	27,267,239	362,200

STATEMENT OF CHANGES IN SHAREHO

STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY (DEFICIT) - USD ($)	Series A Preferred Stock	Common Stock	Additional paid-in capital	Accumulated deficit	Total
Beginning balance, Shares at Dec. 31, 2015		362,200
Beginning balance, Amount at Dec. 31, 2015		$ 36	$ 31,690,302	$ (33,411,083)	$ (1,720,745)
Net loss				(144,957)	(144,957)
Ending balance, Shares at Dec. 31, 2016		362,200
Ending balance, Amount at Dec. 31, 2016		$ 36	31,690,302	(33,556,040)	(1,865,702)
Stock issued to officer for services rendered, Shares	1,000,000	9,710,295
Stock issued to officer for services rendered, Amount	$ 37,500	$ 971	12,428,207		12,466,678
Stock issued to consultants for services rendered or to be rendered, Shares		16,518,108
Stock issued to consultants for services rendered or to be rendered, Amount		$ 1,652	21,141,526		21,143,178
Cancellation of stock issued issued to officer pursuant to restructuring agreement, Shares	(1,000,000)	(10,000,795)
Cancellation of stock issued issued to officer pursuant to restructuring agreement, Amount	$ (37,500)	$ (1,000)	38,500
Cancellation of stock previously issued in exchange for consulting services pursuant to restructuring agreement, Shares		(15,860,295)
Cancellation of stock previously issued in exchange for consulting services pursuant to restructuring agreement, Amount		$ (1,586)	(7,870,414)		(7,872,000)
Stock issued to purchase investment in Rock3r Labs, LLC, Shares		9,677,208
Stock issued to purchase investment in Rock3r Labs, LLC, Amount		$ 968	12,385,858		$ 12,386,826
Stock issued upon conversion of debt, Shares		1,355,783			1,355,783
Stock issued upon conversion of debt, Amount		$ 135	1,517,665		$ 1,517,800
Stock issued to convertible debt holders pursuant to restructuring agreement, Shares		1,185,783
Stock issued to convertible debt holders pursuant to restructuring agreement, Amount		$ 119	(119)
Stock issued for convertible debt financing, Shares		250,000
Stock issued for convertible debt financing, Amount		$ 25	319,975		320,000
Stock issued for investment in Protect Pharmaceutical Solutions, Shares		3,000,000
Stock issued for investment in Protect Pharmaceutical Solutions, Amount		$ 300	3,839,700		3,840,000
Cancellation of stock issued for investments in Protect Pharmaceutical Solutions pursuant to restructuring agreement, Shares		(3,000,000)
Cancellation of stock issued for investments in Protect Pharmaceutical Solutions pursuant to restructuring agreement, Amount		$ (300)	(3,839,700)		(3,840,000)
Stock issued for purchase of Park Road Solutions, Shares		80,000
Stock issued for purchase of Park Road Solutions, Amount		$ 8	102,392		102,400
Stock issued for settlement of default and release with Rokk3r Fuel Fund 2, LP pursuant to restructuring agreement, Shares		7,500,000
Stock issued for settlement of default and release with Rokk3r Fuel Fund 2, LP pursuant to restructuring agreement, Amount		$ 750	68,000		68,750
Stock issued for contribution of intangible assets to Rokk3r Labs, LLC pursuant to restructuring agreement, Shares		74,050,000
Stock issued for contribution of intangible assets to Rokk3r Labs, LLC pursuant to restructuring agreement, Amount		$ 7,405	(7,405)
Net loss				(37,898,285)	(37,898,285)
Ending balance, Shares at Dec. 31, 2017		94,828,287
Ending balance, Amount at Dec. 31, 2017		$ 9,483	$ 71,814,487	$ (71,454,325)	$ 369,645

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Cash Flows from Operating Activities:
Net loss	$ (37,898,285)	$ (144,957)
Adjustments to reconcile net loss to net cash provided by operating activities:
Gain on the extinguishment of debt	(1,889,938)
Common stock issued for compensation and consulting services	25,737,856
Common stock issued for settlement pursuant to restructuring agreement	68,750
Impairment loss	12,489,226
Non-cash interest expense	560,000
Bad debt	5,784
Change in operating assets and liabilities:
Accounts receivable	(5,784)
Accounts payable	52,619
Accrued expense	13,369	(5,935)
Due to parent company	16,492
Accrued interest payable - related party	19,506	95,437
Net cash used in operating activities	(830,405)	(55,455)
Cash Flows from Investing Activities
Investment in Rock3r Labs, LLC	(1,000,000)
Net cash used in investing activities	(1,000,000)
Cash Flows from Financing Activities
Proceeds from loan - related party	12,605	55,455
Cash proceeds from notes payable	1,517,800
Proceeds from convertible note payable	300,000
Net cash provided by financing activities	1,830,405	55,455
Increase in Cash
Cash at beginning of year
Cash at end of year
Supplemental schedule of non-cash investing and financing activities
Common stock issued for compensation and consulting services	25,737,856
Stock issued for debt conversion	1,517,800
Stock issued for acquisition of Park Road Solutions	102,400
Stock issued to purchase interest in Rock3r Labs, LLC	12,386,826
Common stock issued for settlement pursuant to restructuring agreement	68,750
Accouts payable converted to note payable	12,000
Supplemental Disclosure of Interest and Income Taxes Paid:
Interest paid
Income taxes paid

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS	Rokk3r Inc. (the “Company”), formerly known as Eight Dragons Company, is a Nevada corporation. Its predecessor was incorporated in Delaware on September 27, 1996. On March 23, 2018, the Company changed its name to Rokk3r Inc. The name change was done to reflect its current business of providing consulting services and related value generating strategies which it commenced following the recently acquired technology platform to partner with entrepreneurs, strategists, creatives and engineers to design, build and launch organizations. The Company commenced this line of business following completion of the transactions set forth in Restructuring Agreement and related transactions discussed below. On October 24, 2007, the Company changed its state of incorporation from Delaware to Nevada by means of a merger with and into Eight Dragons Company solely for the purpose of effecting the reincorporation. Effective March 20, 2017, DMJ Acquisitions LLC, the former principal stockholder of the Company (“DMJ”), entered into a Stock Purchase Agreement (the “Agreement”) dated January 26, 2017, with Una Taylor through Eight Dragons Acquisitions, LLC, an entity she controls (the “Buyer”), pursuant to which, among other things, DMJ agreed to sell to the Buyer, and the Buyer agreed to purchase from DMJ, a total of 290,500 shares of Common Stock owned of record and beneficially by DMJ (the “Purchased Shares”). The Purchased Shares represented, at closing, approximately 80.2% of the Company’s issued and outstanding shares of Common Stock. The funds for the acquisition were provided by a related party controlled by the former Chief Executive Officer of the Company and used for the benefit of Eight Dragons Acquisitions, LLC, an entity Una Taylor, the Company’s former Chief Executive Officer, controls. In connection with the transactions contemplated by the Agreement, the liabilities of Eight Dragons were forgiven and the Board of Directors appointed Una Taylor and Theodore Faison to fill vacancies on the Company’s Board of Directors, and the prior director resigned. The forgiven stockholder liabilities totaled $1,889,938, including $1,037,632 in principal and $852,406 in accrued interest, which has been reflected as a gain on extinguishment of debt on the accompanying statement of operations for the year ended December 31, 2017. On December 26, 2017, the Company entered into a Restructuring Agreement (the “Restructuring Agreement”) with Una Taylor, the former Chief Executive Officer and substantial stockholder of the Company, and Rokk3r Labs LLC (“Rokk3r Labs”). The Restructuring Agreement provided for certain transactions as described below. The transactions contemplated by the Restructuring Agreement (the “Transactions”) closed on December 26, 2017 (the “Closing Date”). As a result of the closing of the Transactions (the “Closing”), Rokk3r Labs acquired control of the Company from Ms. Taylor. Following the Closing, Rokk3r Labs owns 89.41% of the Company’s outstanding shares of common stock and the Company became a majority-owned subsidiary of Rokk3r Labs. The following transactions were completed on the Closing Date in conjunction and as conditions to the Closing: · The Company and Eight Dragons Acquisition, LLC (“Eight Dragons LLC”), an affiliate of Ms. Taylor, rescinded certain transactions between the Company and Eight Dragons LLC, and in connection therewith Eight Dragons LLC returned to the Company 290,500 shares of Common Stock, for no additional consideration. · The Company and Ms. Taylor rescinded certain transactions between the Company and Ms. Taylor, and in connection therewith Ms. Taylor returned to the Company 9,710,295 shares of Common Stock and 1,000,000 shares of preferred stock, par value $0.0001 per share, of the Company, for no additional consideration. In connection therewith, the Company and Ms. Taylor entered into the Taylor Rescission Agreement. · Pursuant to an Asset and Intellectual Property Contribution and Assignment Agreement entered into between the Company and Rokk3r Labs dated December 26, 2017 (the “Contribution and Assignment Agreement”), Rokk3r Labs contributed to the capital of the Company certain intellectual property assets of Rokk3r Labs in exchange for the issuance to Rokk3r Labs of 74,050,000 shares of unregistered Common Stock. The Contribution and Assignment Agreement was entered into as one of the conditions to the Restructuring Agreement. Pursuant to the terms of the Restructuring Agreement, Ms. Taylor and Theodore Faison resigned from all positions with the Company held by them effective as of the Closing Date. In addition, the Company appointed to the board of directors Nabyl Charania, German Montoya and Jeff Ransdell appointed Mr. Charania as the Chief Executive Officer and Principal Accounting Officer of the Company. In connection with the Restructuring Agreement, the Company, Rokk3r Labs and Ms. Taylor also entered into a Release Agreement (the “Release Agreement”), pursuant to which each party released the others and each of their respective predecessors, successors, assigns, heirs, representatives, agents and all related parties from all claims of any type that any such party may have had or may have in the future, to the extent that those claims arose, may have arisen, or are based on events which occurred at any point in the past up to and including December 26, 2017, other than any claims arising from the Restructuring Agreement.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates for the years ended December 31, 2017 and 2016 include the assumptions used in assessing impairment of investments, valuation allowances for deferred tax assets, and the fair value of non-cash equity transactions and stock-based compensation. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. Fair Value of Financial Instruments ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2017 and 2016. The carrying amounts reported in the balance sheets for accounts payable, accrued expenses, convertible note payable, note payable and amounts due to parent company approximate their fair market value based on the short-term maturity of these instruments. Investments The method of accounting applied to long-term investments, whether consolidated, equity or cost, involves an evaluation of the significant terms of each investment that explicitly grant or suggest evidence of control or influence over the operations of the investee and also includes the identification of any variable interests in which the Company is the primary beneficiary. Investments in businesses that the Company does not control, but in which the Company has the ability to exercise significant influence over operating and financial matters, are accounted for using the equity method. Investments in which the Company does not have the ability to exercise significant influence over operating and financial matters are accounted for using the cost method. Equity and cost method investments are included “Investments” in the accompanying balance sheets. The Company periodically evaluates its equity and cost method investments for impairment due to declines considered to be other than temporary. If the Company determines that a decline in fair value is other than temporary, then a charge to earnings is recorded as an impairment loss in the accompanying statements of operations. Based on an impairment analysis, during the year ended December 31, 2017, the Company recorded an impairment loss of $12,489,226 related to such investments with has been included in operating expenses on the accompanying statement of operations. Convertible Notes with Fixed Rate Conversion Options The Company may enter into convertible notes, some of which contain, predominantly, fixed rate conversion features, whereby the outstanding principal and accrued interest may be converted by the holder, into common shares at a fixed discount to the market price of the common stock at the time of conversion. This results in a fair value of the convertible note being equal to a fixed monetary amount. The Company records the convertible note liability at its fixed monetary amount by measuring and recording a premium, as applicable, on the Note date with a charge to interest expense in accordance with ASC 480 - "Distinguishing Liabilities from Equity". Convertible Debt In July 2017, the FASB issued Accounting Standards Update No. 2017-11 Earnings Per Share (Topic 260) Distinguishing Liabilities from Equity (Topic 480) Derivatives and Hedging (Topic 815) (“ASU 2017-11”), which changes the classification analysis of certain equity-linked financial instruments (or embedded features) with down round features. When determining whether certain financial instruments should be classified as liabilities or equity instruments, a down round feature no longer precludes equity classification when assessing whether the instrument is indexed to an entity’s own stock. ASU 2017-11 also clarifies existing disclosure requirements for equity-classified instruments. As a result, a freestanding equity-linked financial instrument (or embedded conversion option) no longer would be accounted for as a derivative liability at fair value as a result of the existence of a down round feature. For freestanding equity classified financial instruments, ASU 2017-11 requires entities that present earnings per share (EPS) in accordance with ASC Topic 260 to recognize the effect of the down round feature when it is triggered. That effect is treated as a dividend and as a reduction of income available to common shareholders in basic EPS. For the Company, ASU 2017-11 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted, including adoption in an interim period. The Company adopted this standard on July 1, 2017. Basic Loss per Common Share Basic loss per share is calculated by dividing the loss attributable to stockholders by the weighted-average number of shares outstanding for the period. Diluted loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that shared in the earnings (loss) of the Company. Diluted loss per share is computed by dividing the loss available to stockholders by the weighted average number of shares outstanding for the period and dilutive potential shares outstanding unless such dilutive potential shares would result in anti-dilution. As of December 31, 2017 and 2016, potentially dilutive securities consisted of the following: December 31, 2017 December 31, 2016 Convertible debt 430,000 - Stock-Based Compensation The cost of all share-based payments to employees, including grants of restricted stock and stock options, is recognized in the consolidated financial statements based on their fair values measured at the grant date, or the date of any later modification, over the requisite service period. The cost of all share-based payments to non-employees, including grants of restricted stock and stock options, is recognized in the consolidated financial statements based on their fair values at each reporting date until measurement date occurs, over the requisite service period. The Company recognizes compensation cost for unvested stock awards on a straight-line basis over the requisite vesting period. Recent Accounting Pronouncements Management has considered all other recent accounting pronouncements issued since the last audit of the Company’s financial statements. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 3 - GOING CONCERN	These financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying financial statements, the Company had a net loss of $37,898,285 for the year ended December 31, 2017. The net cash used in operations was $830,405 for the year ended December 31, 2017. Additionally, the Company had no cash, had an accumulated deficit of $71,454,325, and had shareholders’ equity of $369,645 at December 31, 2017, and is in default of on its convertible debt. These conditions raise substantial doubt about the Company’s ability to continue as a going concern for twelve months from the issuance date of this report. It is the intent of the Company to seek a merger with an existing operating company. In the interim, the Company’s controlling shareholder, Rokk3r Labs, LLC, has committed to meeting its operating expenses. Management cannot provide assurance that the Company will ultimately achieve profitable operations or become cash flow positive, or raise additional debt and/or equity capital. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

INVESTMENTS

INVESTMENTS	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 4 - INVESTMENTS	On June 30, 2017, as consideration for 6,100,000 shares of Protect Pharmaceutical Corporation (“PRTT”), the Company issued 3,000,000 shares of its common stock to PRTT valued at $3,840,000 or $1.28 per common share. This investment was made to establish a strategic partnership which is intended to provide financial exits for portfolio companies of the Company. On November 19, 2017, the Company and PRTT entered into a Rescission and Mutual Release Agreement (the “PRTT Rescission Agreement”), pursuant to which the parties rescinded certain transactions between them, and in connection therewith PRTT returned to the Company 3,000,000 shares of its common stock, and the Company returned to PRTT 6,100,000 shares of common stock of PRTT that the Company had acquired in the transactions, and the parties each released each other from any claims one may have had against the other. On November 19, 2017, the Company and PRTT entered into a Rescission and Mutual Release Agreement (the “PRTT Rescission Agreement”), pursuant to which the parties rescinded certain transactions between them, and in connection therewith PRTT agreed to return to the Company the 3,000,000 shares of Common Stock, and the Company returned to PRTT 6,100,000 shares of common stock of PRTT that the Company had acquired in the transaction, and the parties each released each other from any claims one may have had against the other. In connection with the PRTT Rescission Agreement, the Company reversed its investment in PRTT of $3,840,000 to equity and cancelled the 3,000,000 previously issued shares of the Company’s common stock. The Company shall account for this investment as a cost method investee. On April 30, 2017, the Company completed a purchase of a non-controlling 18.72% membership interest in Rokk3r Labs LLC (“Rokk3r Labs”) for a purchase price of $1,000,000 (provided at the direction of an entity controlled by Una Taylor for the benefit of the Company) and the issuance of 9,677,208 shares of its common stock valued at $12,386,826 or $1.28 per share. Rokk3r Labs is a venture builder and operator of a ‘co-building’ platform for entrepreneurs, corporations and investors to create exponential startups. As a result of the closing of the Transactions (See Note 1), Rokk3r Labs acquired control of the Company from Ms. Taylor. Following the Closing, Rokk3r Labs owned 89.41% of the Company’s outstanding shares of common stock. Accordingly, the Company became a majority-owned subsidiary of Rokk3r Labs. In connection with the Transactions and recapitalization of the Company, the Company wrote down its investment in Rokk3r Labs to $1,000,000 to reflect the cash purchase price. Accordingly, the Company recorded an impairment loss of $12,386,826, which amount is attributable to the Company’s common stock issued to Rokk3r Labs.

CONVERTIBLE PROMISSORY NOTE

CONVERTIBLE PROMISSORY NOTE	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 5 - CONVERTIBLE PROMISSORY NOTE	On April 27, 2017, the Company entered into Securities Purchase Agreements with Firstfire Global Opportunities Fund, LLC (“Firstfire”) for the sale of a convertible promissory note in aggregate principal amount of $330,000 (the “Firstfire Note”). The Firstfire Note was due on October 27, 2017, bears interest of 1% per annum and provides that the Company issue Firstfire 250,000 shares of common stock as additional consideration for the purchase of the Firstfire Note. Any Principal Amount or interest on this Note which is not paid when due shall bear interest at the rate of 15% per annum from the due date thereof until paid in full. In the event that the Company fails to pay the Principal Amount hereof or interest thereon in full on the Maturity Date, the Company shall be obligated to pay Firstfire an additional $100,000 penalty. The Firstfire Note is convertible into common stock, at Firstfire’s option, at 75% multiplied by the lowest traded price of the Company common during the ten consecutive trading day period immediately preceding the trading day that the Company receives the Notice of Conversion from the Firstfire. The Firstfire Note has limited piggy back registration rights and prepayment provisions attached. The Company paid original issuance cost of $30,000 in connection with this note payable which will be amortized over the term of the note. Since the convertible note was not repaid on October 27, 2017, the Company increased the principal amount of this note by $100,000 and recorded interest expense of $100,000. On April 27, 2017, in connection with the Firstfire, the Company issued Firstfire 250,000 shares of its common stock as additional consideration for the purchase of the Firstfire Note. The Company valued these shares at $320,000, or $1.28 per common share. In connection with the issuance of these shares, the Company recorded interest expense of $320,000. For the year ended December 31, 2017 amortization of debt discount related to this convertible note amounted to $30,000, which has been included in interest expense on the accompanying statements of operations. This note contains representations, warranties, events of default, beneficial ownership limitations, and other provisions that are customary of similar instruments. The Company has accounted for this convertible promissory note as stock settled debt under ASC 480 and in 2017, the Company recorded a debt premium liability of $110,000 and a charge to interest expense of $110,000. On November 15, 2017, the Company entered into a Settlement Agreement and Stipulation (the “Settlement Agreement”) with Firstfire, pursuant to which the Company agreed to issue common stock to Firstfire in exchange for the settlement of $330,000 for the principal amount of the promissory note issued by the Company to Firstfire on Firstfire Note, plus $100,000 as set forth in section 3.1 in the Firstfire Note, plus default interest of 15% annually (the “Settlement Amount”) as provided for in the Firstfire Note. On November 28, 2017, the Circuit Court of Broward County, Florida (the “Court”), entered an order (the “Firstfire Order”) approving, among other things, the fairness of the terms and conditions of an exchange pursuant to Section 3(a)(10) of the Securities Act of 1933, as amended (the “Securities Act”), in accordance with a stipulation of settlement, pursuant to the Settlement Agreement, in the matter entitled Firstfire Global Opportunities Fund, LLC v. Eight Dragons Company (Case No. CACE-17-019524 (Div. 25) (the “Firstfire Action”). Firstfire commenced the Firstfire Action against the Company to recover the Settlement Amount (the “Firstfire Claim”) pursuant to the Firstfire Note. The Firstfire Note relate to certain funds lent to the Company by Firstfire. The Firstfire Order provides for the full and final settlement of the Firstfire Claim and the Firstfire Action. The Settlement Agreement became effective and binding upon the Company and Firstfire upon execution of the Firstfire Order by the Court on November 15, 2017. The Company’s obligations under the Firstfire Note are now governed by and have been replaced by the Company’s obligations under the Settlement Agreement. Pursuant to the terms of the Settlement Agreement approved by the Firstfire Order, on November 15, 2017, the Company agreed to issue to Firstfire shares (the “Firstfire Settlement Shares”) of the Company’s common stock, $0.0001 par value (the “Common Stock”) upon conversion of the Settlement Amount by Firstfire. The Settlement Amount is convertible into Common Stock, at Firstfire’s option, at a conversion rate equal to 75% multiplied by the lowest traded price of the Company’s Common Stock during the ten consecutive trading day period immediately preceding the trading day that the Company receives a notice of conversion from Firstfire. The Settlement Agreement provides that the Firstfire Settlement Shares will be issued in one or more tranches, as necessary, sufficient to satisfy the Firstfire Settlement Amount through the issuance of freely trading securities issued pursuant to Section 3(a)(10) of the Securities Act. Pursuant to the Settlement Agreement, Firstfire may deliver a request to the Company for shares of Common Stock to be issued to Firstfire (the “Firstfire Share Request”). In the event that the Company needs to increase the amount of its authorized common stock to satisfy its obligations under the Settlement Agreement, it will promptly increase its authorized shares to ensure its ability to timely comply with the Firstfire Order. The Settlement Agreement provides that in no event shall the number of shares of Common Stock issued to Firstfire or its designee in connection with the Settlement Agreement, when aggregated with all other shares of Common Stock then beneficially owned by Firstfire and its affiliates (as calculated pursuant to Section 13(d) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and the rules and regulations thereunder), result in the beneficial ownership by Firstfire and its affiliates (as calculated pursuant to Section 13(d) of the Exchange Act and the rules and regulations thereunder) at any time of more than 4.99% of the outstanding Common Stock. As of December 31, 2017, no shares of the Company’s common have been issued pursuant to the Settlement Agreement other than 250,000 shares of common stock. In order to provide for issuances of the Company’s Common Stock upon full satisfaction of the Settlement Amount, the Company is obligated to reserve from its authorized and unissued Common Stock a number of shares of its Common Stock equal to the greater of: (a) 1,500,000 or (b) the sum of (i) the number of shares of Common Stock issuable upon the full conversion of the Settlement Amount as of any issue date (taking into consideration any adjustments to the conversion price) multiplied by (ii) five (5). At December 31, 2017, accrued interest due under this convertible note amounted to $13,318. At December 31, 2017 and 2016, convertible note payable consisted of the following: December 31, 2017 December 31, 2016 Principal amount $ 430,000 $ - Add: debt premium liability 110,000 - Convertible notes payable, net $ 540,000 $ -

SHAREHOLDERS_ DEFICIT

SHAREHOLDERS’ DEFICIT	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 6 – SHAREHOLDERS’ DEFICIT	Shares Authorized As of December 31, 2017, the Company’s authorized capital stock consisted of 100,000,000 shares of common stock, par value $0.0001 per share and 50,000,000 shares of preferred stock, par value $0.0001 per share, of which 1,000,000 shares were designated as Series A Preferred Stock. On March 8, 2018, the Company filed Amended and Restated Articles of Incorporation (the “Amended and Restated Articles”) with the Nevada Secretary of State to increase our authorized capital from 150,000,000 shares to 550,000,000 shares of which 500,000,000 will be common stock, par value $0.0001 per share (the “Common Stock”) and 50,000,000 will be preferred stock, par value $0.0001 per share (the “Preferred Stock”). Preferred Stock Effective on April 12, 2017, in conjunction with the filing of the amendment to the Company's Articles of Incorporation with the Nevada Secretary of State, specifically a Certificate of Designation, the Company amended its Articles of Incorporation to designate 1,000,000 shares of its authorized preferred stock as Series A Preferred Stock with specific rights and preferences including the provision that each share of the Series A Preferred Stock shall have one thousand votes on all matters presented to be voted by the holders of Common Stock. The Series A Preferred Stock is not convertible to Common Stock. On April 12, 2017, the Company issued 1,000,000 shares of Series A Preferred Stock to Una Taylor, our former Chief Executive Officer and controlling shareholder in consideration for services rendered. In connection with the issuance of the Series A Preferred Stock, the Company recorded stock-based compensation expense of $37,500. On December 26, 2017, Ms. Taylor cancelled the 1,000,000 shares of Series A Preferred Stock previously issued to her as provided for in the Rescission and Mutual Release Agreement entered into between the Company and Ms. Taylor dated December 26, 2017 (the “Taylor Rescission Agreement”). Upon cancellation, the Company reversed the previously recorded stock-based compensation expense of $37,500. As of December 31, 2017, the Company had no shares of Series A Convertible preferred stock issued and outstanding. As of March 8, 2018, the Company has authorized 50,000,000 preferred shares with a par value of $0.0001 per share. The Board of Directors is authorized to divide the authorized shares of Preferred Stock. The designations and attributes of which were left for future determination by the Company’s board of directors. Common Stock On April 28, 2017, as consideration for services, the Company issued 9,710,295 shares of its common stock to the Company’s former Chief Executive Officer, Una Taylor). These shares were valued at $12,429,178, or $1.28 per common share. Accordingly, the Company recorded stock-based compensation of $12,429,178. The Company and Ms. Taylor rescinded certain transactions between the Company and Ms. Taylor, and in connection therewith Ms. Taylor returned to the Company the 9,710,295 shares of Common Stock for no additional consideration. In connection therewith, the Company and Ms. Taylor entered into the Taylor Rescission Agreement. Additionally, the Company and Eight Dragons Acquisition, LLC (“Eight Dragons LLC”), an affiliate of Ms. Taylor, rescinded certain transactions between the Company and Eight Dragons LLC, and in connection therewith Eight Dragons LLC returned to the Company 290,500 shares of Common Stock, for no additional consideration. On April 28, 2017, as consideration for services rendered and to be rendered, the Company issued an aggregate of 16,518,108 shares of the Company’s common stock to individuals and entities. These shares were valued at $21,143,178, or $1.28 per common share. Accordingly, the Company recorded stock-based consulting expense of $21,143,178. Subsequent to September 30, 2017, pursuant to rescission agreements and due to lack of performance, the Company cancelled 6,150,000 shares of these common shares. In connection with the cancellation of these shares, the Company reduced stock-based consulting fees by $7,872,000. Additionally, on November 21, 2017, the Company and Trident capX Corporation (“Trident”) entered into a Stock Redemption and Release Agreement (the “Trident Redemption Agreement”), pursuant to which the Company redeemed 9,710,295 of these shares of common stock from an entity for a total consideration of $1.00, and wherein the parties each released each other from any claims one may have had against the other. In April 2017, upon the assumption of the DreamFu Convertible Debentures (see Note 7), debentures aggregating $1,517,800 were converted into 1,355,783 shares of the Company’s common stock. Effective as of June 30, 2017, the Company entered into an amendment to the DreamFu Convertible Debentures with the Purchasers whereby the Company agreed to issue an aggregate of 1,185,783 shares of its unregistered common stock in satisfaction of any additional conversion rights of each of the respective Purchasers and in full satisfaction of the obligations of the Company and DreamFu under the DreamFu Convertible Debenture. On April 27, 2017, in connection with the Firstfire Note, the Company issued Firstfire 250,000 shares of its common stock as additional consideration for the purchase of the Firstfire Note. The Company valued these shares at $320,000, or $1.28 per common share. In connection with the issuance of these shares, the Company recorded interest expense of $320,000. On April 30, 2017, the Company purchased a non-controlling interest in Rokk3r Labs, specifically an aggregate of 18.72% of the Member Interests of Rokk3r Labs for a purchase price of $1,000,000 (provided at the direction of an entity controlled by Una Taylor for the benefit of the Company) and the issuance of 9,677,208 shares of Company common stock valued at $12,386,826, or $1.28 per common share (the “Rokk3r Labs Equity Purchase Agreement”). In June 2017, the Company issued 80,000 shares of its Common Stock for an investment in Park Road Solutions. The Company valued these shares at $102,400, or $1.28 per common share. On September 30, 2017, based on an impairment analysis, the Company wrote off its investment and recorded an impairment loss of $102,400. On June 30, 2017, as consideration for 6,100,000 shares of PRTT, the Company issued 3,000,000 shares of its common stock valued at $3,840,000, or $1.28 per common share. On November 19, 2017, the Company and PRTT entered into PRTT Rescission Agreement, pursuant to which the parties rescinded certain transactions between them, and in connection therewith PRTT returned to the Company 3,000,000 shares of Common Stock, and the Company returned to PRTT 6,100,000 shares of common stock of PRTT that the Company had acquired in the transactions, and the parties each released each other from any claims one may have had against the other. In connection with the PRTT Rescission Agreement, the Company reversed its investment in PRTT of $3,840,000 to equity and cancelled the 3,000,000 shares of its previously issued Common Stock. On December 4, 2017, the Company and Rokk3r Fuel and Rokk3r Fund Fuel 2 GP, LLC, the General Partner of Rokk3r Fuel (“GP”) entered into a Stock Issuance and Release Agreement (the “Stock Issuance Agreement”), pursuant to which Rokk3r Fuel and GP released the Company from certain claims that Rokk3r Fuel and GP may have had against the Company due to a previous subscription that the Company had made for an investment in Rokk3r Fuel, but which the Company had not completed, in return for the issuance to Rokk3r Fuel of 7,500,000 shares of Common Stock, which issuance was completed on December 4, 2017. The Stock Issuance and Release Agreement also provides that the Company similarly releases its claims against Rokk3r Fuel and GP, and recites that it is the intention of Rokk3r Fuel to contribute approximately $5 million of capital or assets to the Company in the upcoming three years. However, there is no binding obligation on Rokk3r Fuel to make any such contribution and there can be no assurance that it will occur, or of the terms, conditions or timing thereof. Pursuant to an Asset and Intellectual Property Contribution and Assignment Agreement entered into between the Company and Rokk3r Labs dated December 26, 2017 (the “Contribution and Assignment Agreement”), Rokk3r Labs contributed to the capital of the Company certain intellectual property assets of Rokk3r Labs in exchange for the issuance to Rokk3r Labs of 74,050,000 shares of unregistered Common Stock. The Contribution and Assignment Agreement was entered into as one of the conditions to the Restructuring Agreement. The Company determined that the contributed intellectual properties had no value. Pursuant to the Restructuring Agreement, the Company agreed that, following the Closing and until January 31, 2019 (the “Deadline”), Ms. Taylor will have the right to elect to have the Company issue to Ms. Taylor either (i) an option to acquire 4,000,000 shares of Common Stock, which option will be at a strike price of $0.0001 per share of Common Stock, and which option will be exercisable for a period of 16 months from the issuance thereof or (ii) 4,000,000 shares of Common Stock. The number of options or shares of Common Stock to be issued is subject to adjustment and possible return to the Company as set forth in the Restructuring Agreement. In the event that Ms. Taylor has not made such election on or prior to the Deadline, the rights of Ms. Taylor to receive the options or shares will be automatically forfeited. The Company has also agreed to grant Ms. Taylor customary registration rights with respect to the shares of Common Stock as may be obtained by Ms. Taylor as described above. Ms. Taylor’s rights to receive the shares or options, and Ms. Taylor’s registration rights, may be assigned by Ms. Taylor to (i) any entity which is 100% owned and controlled by Ms. Taylor; or (ii) any entity that is owned and controlled 80% by Taylor and 20% by Titan Funding, LLC, an affiliate of Ms. Taylor, subject, in the case of this subclause (ii) only, to the reasonable approval of the Company. The Company has reserved an aggregate of 2,650,000 shares of its common stock that were previously issued, but never delivered to the prospective shareholders, in anticipation of completing certain transactions that never closed (the “Cancellation Shares”). See Note 8 as to 1,150,000 shares held in reserve as a result of a claim by Jordan Fishman and as to 1,250,000 shares held in reserve as a result of a claim by Sean Young. 250,000 shares are in the process of being cancelled pending completion of additional documentation by the Company to substantiate their cancellation. Equity Compensation Plans 2017 Omnibus Equity Compensation Plan On April 12, 2017, the Board of Directors adopted a Financial Code of Ethics and adopted the 2017 Omnibus Equity Compensation Plan and reserved 5,000,000 shares of common stock for future issuance under the 2017 Omnibus Equity Compensation Plan. No issuances have been made pursuant to the 2017 Omnibus Equity Compensation Plan to date.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 7 - RELATED-PARTY TRANSACTIONS	On March 13, 2017, DreamFu Angels, LLC (d/b/a DreamFu Ventures, LLC) (“DreamFu”), a related party controlled by Una Taylor, the Company’s former Chief Executive Officer completed the sale of aggregate principal amount Convertible Debentures of $1,517,800 (the “DreamFu Convertible Debentures”) in a private placement financing transaction with certain private investors (the “Purchasers”). The Company assumed the DreamFu Convertible Debentures in lieu of completing a merger with DreamFu in return for a related party making payments for the benefit of, and at the direction of, the Company in the amount of $1,396,371. Upon the assumption of the DreamFu Convertible Debentures, they were converted into 1,355,783 shares of the Company’s unregistered common stock. Effective as of June 30, 2017, the Company entered into an amendment to the DreamFu Convertible Debentures with the Purchasers whereby the Company agreed to issue an aggregate of 1,185,783 shares of its unregistered common stock in satisfaction of any additional conversion rights of each of the respective Purchasers and in full satisfaction of the obligations of the Company and DreamFu under the DreamFu Convertible Debenture. Ms. Taylor retains an obligation to wire the remaining $121,429 to the Company and thus holds the funds for the benefit of the Company. As of December 31, 2017, the Company had not received these funds and cannot determine if such funds will be used for the benefit of the Company. Accordingly, the Company reclassified amounts due to compensation expense. On April 30, 2017, the Company and Rokk3r Labs entered into the Rokk3r Labs Equity Purchase Agreement. See Note 6. On December 4, 2017, the Company and Rokk3r Fuel and Rokk3r Fund Fuel 2 GP, LLC, the General Partner of Rokk3r Fuel (“GP”) entered into a Stock Issuance and Release Agreement (the “Stock Issuance Agreement”). See Note 6. On December 26, 2017, the Company entered into a Restructuring Agreement (the “Restructuring Agreement”) and the Release Agreements with Una Taylor, the former Chief Executive Officer and substantial stockholder of the Company, and Rokk3r Labs. See Note 1 and 6. On December 26, 2017, the Company and Rokk3r Labs entered into an Asset and Intellectual Property Contribution and Assignment Agreement. See Note 1 and 6.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 8 - COMMITMENTS AND CONTINGENCIES	Rokk3r Fuel On August 18, 2017, the Company and Titan Funding, LLC (“Titan Funding”), an affiliate of Ms. Taylor, entered into an Assignment of Limited Partnership Interest (the “Rokk3r Labs Fuel Assignment”) related to the Company’s obligation to acquire limited partnership interests in Rokk3r Fuel Fund 2, LP (“Rokk3r Fuel”).During August 2017, pursuant to the Rokk3r Fuel Assignment the Company received a total of $268,750 from Titan Funding and paid $200,000 to Rokk3r Fuel during August 2017 leaving a balance due of $68,750. On December 4, 2017, the Company issued 7,500,000 shares of its unregistered common stock in exchange for a release from Rokk3r Fuel for any past or future obligations of the Company to provide funding and a confirmation of Rokk3r Fuel’s intention to contribute approximately $5,000,000 of capital or assets into the operations of the Company over the three years following the date of this agreement. Park Road Solutions, LLC and Jordan Fishman On June 1, 2017, the Company, Eight Dragons Acquisition I, Inc., Park Road Solutions, Inc. (“Park Road”) and Jordan Fishman ostensibly signed an Agreement and Plan of Merger and Reorganization (the “Park Road Merger Agreement”) to acquire all of the issued and outstanding common shares of Park Road from Mr. Fishman in exchange for 80,000 shares of the Company’s common stock (the “Park Road Acquisition”). The Company rescinded the Park Road Merger Agreement, ab initio, due to, among other things, its legal insufficiency, a lack of consideration on the part of Mr. Fishman and Park Road and their failure to fulfill their obligations as provided for in the Merger Agreement. On May 8, 2017, the Company’s transfer agent issued 1,150,000 shares of its common stock in the name of Jordan Fishman in anticipation of acquiring an entity owned or controlled by Mr. Fishman. The plan to acquire the entity was abandoned prior to closing and the 1,150,000 shares were never delivered to Mr. Fishman. On March 21, 2018, the 1,150,000 shares were cancelled. Mr. Fishman has disputed the Company’s right to rescind the Park Road Merger Agreement, demanded that the Company deliver the 1,150,000 shares of the Company’s common stock without providing any legal basis for such demand and further demanded reimbursement of $36,626 for services and expenses ostensibly advanced for the benefit of Park Road. The Company believes its right to rescind the Park Road Acquisition, has no legal obligation to deliver the 1,150,000 shares to Mr. Fishman and disputes his other demands. If Mr. Fishman pursues legal action against the Company, the Company intends to vigorously defend its rights against Mr. Fishman. Pending the outcome of the dispute with Mr. Fishman, the Company has reserved 1,150,000 shares of its Common Stock for possible issuance in the event of a determination by a court of law or subsequent agreement between the Company and Mr. Fishman. Sean Young Demand On May 8, 2017, the Company’s transfer agent issued 1,250,000 shares of its common stock in the name of Sean Young in anticipation of acquiring an entity owned or controlled by Mr. Young. The plan to acquire the entity was abandoned prior to closing and the 1,250,000 shares were never delivered to Mr. Young. On March 21, 2018, the 1,250,000 shares were cancelled. On March 26, 2018, Mr. Young demanded that the Company deliver the 1,250,000 shares without providing any legal or factual basis for such demand and additionally demanded payment of $29,000 for services and expenses ostensibly advanced for the benefit of Park Road. The Company believes it has no legal obligation to deliver the 1,250,000 shares to Mr. Young and disputes his demand for payment. If Mr. Young pursues legal action against the Company, the Company intends to vigorously defend its rights against Mr. Young. Pending the outcome of the dispute with Mr. Young, the Company has reserved 1,250,000 shares of its Common Stock for possible issuance in the event of a determination by a court of law or subsequent agreement between the Company and Mr. Young. Press Media Group, Inc. On March 9, 2018, the Company and Rokk3r Labs LLC (“Rokk3r Labs,” and collectively, the “Plaintiffs”) filed a complaint against Press Media Group Inc., a Delaware corporation (“Press Media”), and Alberto Marzan, the founder and Chief Executive Officer of Press Media (collectively, the “Defendants”) in the Circuit Court of the Eleventh Judicial Circuit in and for Miami-Dade County, Florida (Case No. 2018-007600-CA-01 CA08) (the “Rokk3r Complaint”). The complaint seeks relief for anticipatory breach of contract and declaratory judgement and alleges that the Defendants breached a joint venture agreement (the “JV Agreement”) pursuant to which the Company and the Defendants agreed to use their respective know-how and resources to acquire Afrostream Inc., a third-party company by failing to repay a $35,000 loan. The complaint seeks relief for fraudulent concealment and alleges that while the Company fulfilled its obligations under the JV Agreement by using their best efforts to procure funding for the acquisition and loaning $35,000 to Press Media for such purpose, the Defendants thwarted the deal by failing to provide the necessary due diligence and failing to disclose to the Company and potential investors Mr. Marzan’s criminal history as a convicted felon and accusations against him for insurance fraud. The complaint ultimately seeks relief in the form of: (i) damages incurred as a result of Mr. Marzan’s fraudulent concealment and failure to repay loans of at least $35,000; (ii) an award of attorneys’ fees, costs and disbursements; (iii) a declaration that Plaintiffs are not liable to Press Media in tort or contract; and (iv) an award of further relief as deemed just and proper. On March 16, 2018, Press Media filed a separate complaint against the Company and Rokk3r Labs in the Circuit Court of the Eleventh Judicial Circuit in and for Miami-Dade County, Florida (the “Press Media Complaint”). The Press Media Complaint alleges Breach of Contract, Breach of Fiduciary Duty, Fraud in the Inducement, existence of a Quasi-Contract, and Aiding and Abetting all of which stem from or relate to the JV Agreement. Based on applicable rules of civil procedure, we expect that the Press Media Complaint will be transferred to the judge assigned to the Rokk3r Complaint, and Press Media will have to bring their claims as counterclaims to the Rokk3r Complaint and the two cases will be consolidated with the Company being the plaintiff. The lawsuit is in its early stages and no discovery has been commenced. We believe that the Company’s claims are meritorious. Other than as set forth above, we are not presently a party to any material litigation that may have a material adverse effect on our consolidated financial position, results of operations or cash flows.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 9 - INCOME TAXES	The Company maintains deferred tax assets and liabilities that reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The deferred tax assets at December 31, 2017 and 2016 consist of net operating loss carryforwards. The net deferred tax asset has been fully offset by a valuation allowance because of the uncertainty of the attainment of future taxable income. On December 22, 2017, the United States signed into law the Tax Cuts and Jobs Act (the “Act”), a tax reform bill which, among other items, reduces the current federal income tax rate to 21% from 34%. The rate reduction is effective January 1, 2018, and is permanent. The Act has caused the Company’s deferred income taxes to be revalued. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through income tax expense. Pursuant to the guidance within SEC Staff Accounting Bulletin No. 118 (“SAB 118”), as of December 31, 2017, the Company recognized the provisional effects of the enactment of the Act for which measurement could be reasonably estimated. Since the Company has provided a full valuation allowance against its deferred tax assets, the revaluation of the deferred tax assets did not have a material impact on any period presented. The ultimate impact of the Act may differ from these estimates due to the Company’s continued analysis or further regulatory guidance that may be issued as a result of the Act. The items accounting for the difference between income taxes at the effective statutory rate and the provision for income taxes for the years ended December 31, 2017 and 2016 were as follows: Years Ended December 31, 2017 2016 Income tax benefit at U.S. statutory rate of 34% $ (12,885,417 ) $ (49,285 ) Income tax benefit – state (1,894,914 ) (7,248 ) Non-deductible expenses 14,389,886 - Effect of change in effective rate 130,148 - Change in valuation allowance (260,297 ) 56,533 Total provision for income tax $ - $ - The Company’s approximate net deferred tax asset as of December 31, 2017 and 2016 was as follows: Deferred Tax Asset: December 31, 2017 December 31, 2016 Net operating loss carryforward $ 507,297 $ 370,500 Total deferred tax asset 507,297 370,500 Less: Valuation allowance (507,297 ) (370,500 ) Net deferred tax asset $ - $ - The net operating loss carryforward was approximately $1,951,000 at December 31, 2017. The Company provided a valuation allowance equal to the net deferred income tax asset as of December 31, 2017 because it was not known whether future taxable income will be sufficient to utilize the loss carryforward. The increase in the valuation allowance was $390,445 in 2017.As a result of the reduction of the federal corporate income tax rate, the Company reduced the value of its net deferred tax asset by $253,948 which was recorded as a corresponding reduction to the valuation allowance during the fourth quarter of 2017. The potential tax benefit arising from the loss carryforward will expire in 2037. Additionally, the future utilization of the net operating loss carryforward to offset future taxable income is subject to an annual limitation as a result of ownership changes that could occurred in 2017 and may occur in the future. The Company has not conducted a study to determine the limitations on the utilization of these net operating loss carryforwards. If necessary, the deferred tax assets will be reduced by any carryforward that may not be utilized or expires prior to utilization as a result of such limitations, with a corresponding reduction of the valuation allowance. The Company does not have any uncertain tax positions or events leading to uncertainty in a tax position. The Company’s 2017 and 2016 Corporate Income Tax Returns are subject to Internal Revenue Service examination.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 10 - SUBSEQUENT EVENTS	Shares issued for cash From February to April 6, 2018, the Company issued 3,613,813 shares of common stock for net proceeds of $2,312,840. Increase in authorized shares On March 8, 2018, the Company filed Amended and Restated Articles of Incorporation (the “Amended and Restated Articles”) with the Nevada Secretary of State to increase our authorized capital from 150,000,000 shares to 550,000,000 shares of which 500,000,000 will be common stock, par value $0.0001 per share (the “Common Stock”) and 50,000,000 will be preferred stock, par value $0.0001 per share (the “Preferred Stock”). 2018 Equity Incentive Plan On March 7, 2018, our board approved, subject to shareholder approval by written consent on the same date, the 2018 Equity Incentive Plan. The 2018 Equity Incentive Plan is intended to make available incentives that will assist us to attract, retain and motivate employees, including officers, consultants and directors. We may provide these incentives through the grant of stock options, stock appreciation rights, restricted stock, restricted stock units, performance shares and units and other cash-based or stock-based awards. A total of 15,000,000 shares of our common stock have been initially authorized and reserved for issuance under the 2018 Equity Incentive Plan. This reserve will automatically increase on January 1, 2019 and each subsequent anniversary through 2028, by an amount equal to the smaller of (a) 3% of the number of shares of common stock issued and outstanding on the immediately preceding December 31, or (b) an amount determined by the board. . On March 7, 2018, our board approved, subject to shareholder approval by written consent on the same date, the 2018 Equity Incentive Plan. The 2018 Equity Incentive Plan is intended to make available incentives that will assist us to attract, retain and motivate employees, including officers, consultants and directors. We may provide these incentives through the grant of stock options, stock appreciation rights, restricted stock, restricted stock units, performance shares and units and other cash-based or stock-based awards. A total of 15,000,000 shares of our common stock were initially authorized and reserved for issuance under the 2018 Equity Incentive Plan. This reserve will automatically increase on January 1, 2019 and each subsequent anniversary through 2028, by an amount equal to the smaller of (a) 3% of the number of shares of common stock issued and outstanding on the immediately preceding December 31, or (b) an amount determined by the board. No awards have been granted under the 2018 Equity Incentive Plan. Collaboration agreement – related party On April 9, 2018, the Company entered into a collaboration agreement with Rokk3r Labs LLC (“Rokk3r Labs”), the Company’s controlling shareholder (the “Collaboration Agreement”). Under the terms of the Collaboration Agreement, initially, Rokk3r Labs will provide the following services to the Company on a non-exclusive, as-needed basis: delivery support of products such as consultancy services and software development services; sales support and promotion for company building and consulting services; and promotional activity, events, branding, and marketing. Once the Company is ready to undertake some or all of these activities, Rokk3r Labs will narrow down the services it performs on behalf of the Company. Each party, based on its cost structure, will define the fees for the services to be provided and will invoice the other party for the services actually rendered on a monthly basis. The term of the Collaboration Agreement commenced on January, 1 2018 and has a term of two years. However, the parties may, by mutual agreement, terminate the Collaboration Agreement or renew it for an additional one-year period. In connection with the Collaboration Agreement, from January 1, 2018 to April 12, 2018, the Company recorded and paid consulting fees of $750,000 related to the Rokk3r Labs.

SUMMARY OF SIGNIFICANT ACCOUN17

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2017
Summary Of Significant Accounting Policies Policies
Use of Estimates	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates for the years ended December 31, 2017 and 2016 include the assumptions used in assessing impairment of investments, valuation allowances for deferred tax assets, and the fair value of non-cash equity transactions and stock-based compensation.
Cash and Cash Equivalents	The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents.
Fair Value of Financial Instruments	ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2017 and 2016. The carrying amounts reported in the balance sheets for accounts payable, accrued expenses, convertible note payable, note payable and amounts due to parent company approximate their fair market value based on the short-term maturity of these instruments.
Investments	The method of accounting applied to long-term investments, whether consolidated, equity or cost, involves an evaluation of the significant terms of each investment that explicitly grant or suggest evidence of control or influence over the operations of the investee and also includes the identification of any variable interests in which the Company is the primary beneficiary. Investments in businesses that the Company does not control, but in which the Company has the ability to exercise significant influence over operating and financial matters, are accounted for using the equity method. Investments in which the Company does not have the ability to exercise significant influence over operating and financial matters are accounted for using the cost method. Equity and cost method investments are included “Investments” in the accompanying balance sheets. The Company periodically evaluates its equity and cost method investments for impairment due to declines considered to be other than temporary. If the Company determines that a decline in fair value is other than temporary, then a charge to earnings is recorded as an impairment loss in the accompanying statements of operations. Based on an impairment analysis, during the year ended December 31, 2017, the Company recorded an impairment loss of $12,489,226 related to such investments with has been included in operating expenses on the accompanying statement of operations.
Convertible Notes with Fixed Rate Conversion Options	The Company may enter into convertible notes, some of which contain, predominantly, fixed rate conversion features, whereby the outstanding principal and accrued interest may be converted by the holder, into common shares at a fixed discount to the market price of the common stock at the time of conversion. This results in a fair value of the convertible note being equal to a fixed monetary amount. The Company records the convertible note liability at its fixed monetary amount by measuring and recording a premium, as applicable, on the Note date with a charge to interest expense in accordance with ASC 480 - "Distinguishing Liabilities from Equity".
Convertible Debt	In July 2017, the FASB issued Accounting Standards Update No. 2017-11 Earnings Per Share (Topic 260) Distinguishing Liabilities from Equity (Topic 480) Derivatives and Hedging (Topic 815) (“ASU 2017-11”), which changes the classification analysis of certain equity-linked financial instruments (or embedded features) with down round features. When determining whether certain financial instruments should be classified as liabilities or equity instruments, a down round feature no longer precludes equity classification when assessing whether the instrument is indexed to an entity’s own stock. ASU 2017-11 also clarifies existing disclosure requirements for equity-classified instruments. As a result, a freestanding equity-linked financial instrument (or embedded conversion option) no longer would be accounted for as a derivative liability at fair value as a result of the existence of a down round feature. For freestanding equity classified financial instruments, ASU 2017-11 requires entities that present earnings per share (EPS) in accordance with ASC Topic 260 to recognize the effect of the down round feature when it is triggered. That effect is treated as a dividend and as a reduction of income available to common shareholders in basic EPS. For the Company, ASU 2017-11 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted, including adoption in an interim period. The Company adopted this standard on July 1, 2017.
Basic Loss per Common Share	Basic loss per share is calculated by dividing the loss attributable to stockholders by the weighted-average number of shares outstanding for the period. Diluted loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that shared in the earnings (loss) of the Company. Diluted loss per share is computed by dividing the loss available to stockholders by the weighted average number of shares outstanding for the period and dilutive potential shares outstanding unless such dilutive potential shares would result in anti-dilution. As of December 31, 2017 and 2016, potentially dilutive securities consisted of the following: December 31, 2017 December 31, 2016 Convertible debt 430,000 -
Stock-Based Compensation	The cost of all share-based payments to employees, including grants of restricted stock and stock options, is recognized in the consolidated financial statements based on their fair values measured at the grant date, or the date of any later modification, over the requisite service period. The cost of all share-based payments to non-employees, including grants of restricted stock and stock options, is recognized in the consolidated financial statements based on their fair values at each reporting date until measurement date occurs, over the requisite service period. The Company recognizes compensation cost for unvested stock awards on a straight-line basis over the requisite vesting period.
Recent Accounting Pronouncements	Management has considered all other recent accounting pronouncements issued since the last audit of the Company’s financial statements. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

SUMMARY OF SIGNIFICANT ACCOUN18

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2017
Summary Of Significant Accounting Policies Tables
Antidilutive shares	December 31, 2017 December 31, 2016 Convertible debt 430,000 -

CONVERTIBLE PROMISSORY NOTE (Ta

CONVERTIBLE PROMISSORY NOTE (Tables)	12 Months Ended
	Dec. 31, 2017
Convertible Promissory Note Tables
Disclosure of convertible note payable	December 31, 2017 December 31, 2016 Principal amount $ 430,000 $ - Add: debt premium liability 110,000 - Convertible notes payable, net $ 540,000 $ -

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2017
Income Taxes Tables
Schedule of effective statutory rate and the provision for income taxes	Years Ended December 31, 2017 2016 Income tax benefit at U.S. statutory rate of 34% $ (12,885,417 ) $ (49,285 ) Income tax benefit – state (1,894,914 ) (7,248 ) Non-deductible expenses 14,389,886 - Effect of change in effective rate 130,148 - Change in valuation allowance (260,297 ) 56,533 Total provision for income tax $ - $ -
Schedule of deferred tax asset	Deferred Tax Asset: December 31, 2017 December 31, 2016 Net operating loss carryforward $ 507,297 $ 370,500 Total deferred tax asset 507,297 370,500 Less: Valuation allowance (507,297 ) (370,500 ) Net deferred tax asset $ - $ -

ORGANIZATION AND DESCRIPTION 21

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Mar. 20, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 26, 2017
Incorporation of State		Nevada
Incorporation of Date		Sep. 27, 1996
Gain on extinguishment of debt		$ (1,889,938)
Principal amount		1,037,632
Accrued interest		$ 852,406
Rokk3r Labs [Member]
Unregistered common stock				74,050,000
Ms. Taylor [Member]
Percentage of issued and outstanding shares of common stock				89.41%
Common stock shares returned by related parties		9,710,295
Preferred stock shares returned by related parties		1,000,000
Shares returned by related parties, par value		$ 0.0001
Eight Dragons LLC [Member]
Common stock shares returned by related parties		290,500
DMJ [Member]
Stock purchase agreement description	(the “Agreement”) dated January 26, 2017, with Una Taylor through Eight Dragons Acquisitions, LLC, an entity she controls (the “Buyer”), pursuant to which, among other things, DMJ agreed to sell to the Buyer, and the Buyer agreed to purchase from DMJ, a total of 290,500 shares of Common Stock owned of record and beneficially by DMJ (the “Purchased Shares”). The Purchased Shares represented, at closing, approximately 80.2% of the Company’s issued and outstanding shares of Common Stock.

SUMMARY OF SIGNIFICANT ACCOUN22

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Summary Of Significant Accounting Policies Details
Convertible debt	$ 430,000

SUMMARY OF SIGNIFICANT ACCOUN23

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Summary Of Significant Accounting Policies Details Narrative
Impairment loss	$ 12,489,226

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Going Concern Details Narrative
Net loss	$ (37,898,285)	$ (144,957)
Net cash used in operations	(830,405)	(55,455)
Accumulated deficit	(71,454,325)	(33,556,040)
Shareholders' equity	$ 369,645	$ (1,865,702)	$ (1,720,745)

INVESTMENTS (Details Narrative)

INVESTMENTS (Details Narrative) - USD ($)	1 Months Ended			12 Months Ended
	Nov. 19, 2017	Jun. 30, 2017	Apr. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Impairment loss				$ 12,489,226
Rokk3r Labs [Member]
Stock issued for acquisition, shares			9,677,208
Stock issued for acquisition, value			$ 12,386,826
Equity investment			1,000,000
Impairment loss			$ 12,386,826
Ownership percentage			18.72%
Common stock price per share			$ 1.28
Percentage of issued and outstanding shares of common stock			89.41%
Consideration transferred			$ 1,000,000
Protect Pharmaceutical Corp [Member]
Consideration shares		6,100,000
Stock issued for acquisition, shares		3,000,000
Stock issued for acquisition, value		$ 3,840,000
Stock returned to related party, shares	3,000,000
Stock returned from related party, shares	6,100,000
Number of shares, cancelled	3,000,000
Equity investment	$ 3,840,000
Common stock price per share		$ 1.28

CONVERTIBLE PROMISSORY NOTE (De

CONVERTIBLE PROMISSORY NOTE (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Convertible Promissory Note Details
Principal amount	$ 430,000
Add: debt premium liability	110,000
Convertible notes payable, net	$ 540,000

CONVERTIBLE PROMISSORY NOTE (27

CONVERTIBLE PROMISSORY NOTE (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Nov. 15, 2017	Apr. 27, 2017	Dec. 31, 2017	Dec. 31, 2016
Amortization of debt discount			$ 30,000
Debt premium			110,000
Interest expense			$ 110,000
Common Stock, par value			$ 0.0001	$ 0.0001
Accrued interest			$ 852,406
Note payable [Member]
Original issuance cost			30,000
Principal amount, increase			100,000
Interest expense			$ 100,000
Firstfire Note [Member]
Interest rate		15.00%
Common stock issued for additional consideration		250,000
Penalty payment, description		In the event that the Company fails to pay the Principal Amount hereof or interest thereon in full on the Maturity Date, the Company shall be obligated to pay Firstfire an additional $100,000 penalty.
Convertible note description		The Firstfire Note is convertible into common stock, at Firstfire’s option, at 75% multiplied by the lowest traded price of the Company common during the ten consecutive trading day period immediately preceding the trading day that the Company receives the Notice of Conversion from the Firstfire.
Firstfire [Member]
Common stock issued for additional consideration		250,000
Interest expense		$ 320,000
Common stock price per share		$ 1.28
Common stock, value		$ 320,000
Firstfire Global Opportunities [Member] | Securities Purchase Agreements [Member]
Debt face amount		$ 330,000
Maturity date of note		Oct. 27, 2017
Interest rate		1.00%
Corporate Note [Member]
Convertible note description			Result in the beneficial ownership by Firstfire and its affiliates (as calculated pursuant to Section 13(d) of the Exchange Act and the rules and regulations thereunder) at any time of more than 4.99% of the outstanding Common Stock.
Accrued interest			$ 13,318
Settlement Agreement [Member]
Convertible note description			no shares of the Company’s common have been issued pursuant to the Settlement Agreement other than 250,000 shares of common stock.
Settlement Agreement [Member] | Firstfire Order [Member]
Convertible note description	Firstfire’s option, at a conversion rate equal to 75% multiplied by the lowest traded price of the Company’s Common Stock during the ten consecutive trading day period immediately preceding the trading day that the Company receives a notice of conversion from Firstfire.
Common Stock, par value	$ 0.0001
Settlement Agreement [Member] | Firstfire [Member]
Debt face amount	$ 330,000
Interest rate	15.00%
Convertible note description	plus $100,000 as set forth in section 3.1 in the Firstfire Note.
Settlement Amount [Member]
Convertible note description			(a) 1,500,000 or (b) the sum of (i) the number of shares of Common Stock issuable upon the full conversion of the Settlement Amount as of any issue date (taking into consideration any adjustments to the conversion price) multiplied by (ii) five (5).

SHAREHOLDERS_ DEFICIT (Details

SHAREHOLDERS’ DEFICIT (Details Narrative) - USD ($)	Dec. 04, 2017	Apr. 12, 2017	Mar. 13, 2017	Jan. 31, 2019	Dec. 26, 2017	Nov. 21, 2017	Nov. 19, 2017	Sep. 30, 2017	Jun. 30, 2017	Jun. 30, 2017	Apr. 30, 2017	Apr. 28, 2017	Apr. 27, 2017	Dec. 31, 2017	Dec. 31, 2016	Mar. 21, 2018	Mar. 08, 2018	Mar. 21, 2017
Preferred Stock, par value														$ 0.0001	$ 0.0001
Preferred Stock, shares authorized														50,000,000	50,000,000
Preferred Stock, shares issued														0	0
Preferred Stock, shares outstanding														0	0
Common Stock, par value														$ 0.0001	$ 0.0001
Common Stock, shares authorized														500,000,000	500,000,000
Common Stock, shares issued														94,828,287	362,200
Common Stock, shares outstanding														94,828,287	362,200
Increase in authorized shares																	550,000,000
Stock-based compensation expense														$ 12,687,607
Common stock shares cancelled														2,650,000
Common stock share issued for services, value														$ 12,466,678
Stock issued to consultants for services rendered or to be rendered, Amount														21,143,178
Stock issued for debt conversion, Amount														$ 1,517,800
Stock issued upon conversion of debt, Shares														1,355,783
Stock issued for convertible debt financing, Amount														$ 320,000
Investment purchase price														(1,000,000)
Stock issued to purchase investment, Amount														12,386,826
Stock issued for purchase of Park Road Solutions, Amount														102,400
Impairment loss														$ 12,489,226
Number of shares being cancelled in process														250,000
Common Stock
Common stock share issued for services														9,710,295
Common stock share issued for services, value														$ 971
Stock issued to consultants for services rendered or to be rendered, Shares														16,518,108
Stock issued to consultants for services rendered or to be rendered, Amount														$ 1,652
Stock issued for debt conversion, Amount														$ 135
Stock issued upon conversion of debt, Shares														1,355,783
Stock issued for convertible debt financing, Shares														250,000
Stock issued for convertible debt financing, Amount														$ 25
Stock issued to purchase investment, Shares														9,677,208
Stock issued to purchase investment, Amount														$ 968
Stock issued for purchase of Park Road Solutions, Shares														80,000
Stock issued for purchase of Park Road Solutions, Amount														$ 8
Stock issued for settlement of default and release with Rokk3r Fuel Fund 2, LP pursuant to restructuring agreement, Shares	7,500,000													7,500,000
Stock issued for contribution of intangible assets pursuant to restructuring agreement, Shares														74,050,000
Series A Preferred Stock
Preferred Stock, shares authorized														1,000,000
Common stock share issued for services														1,000,000
Common stock share issued for services, value														$ 37,500
Stock issued to consultants for services rendered or to be rendered, Shares
Stock issued to consultants for services rendered or to be rendered, Amount
Stock issued for debt conversion, Amount
Stock issued upon conversion of debt, Shares
Stock issued for convertible debt financing, Shares
Stock issued for convertible debt financing, Amount
Stock issued to purchase investment, Shares
Stock issued to purchase investment, Amount
Stock issued for purchase of Park Road Solutions, Shares
Stock issued for purchase of Park Road Solutions, Amount
Stock issued for settlement of default and release with Rokk3r Fuel Fund 2, LP pursuant to restructuring agreement, Shares
Stock issued for contribution of intangible assets pursuant to restructuring agreement, Shares
Subsequent Event [Member]
Preferred Stock, par value																	$ 0.0001
Preferred Stock, shares authorized																	50,000,000
Common Stock, par value																	$ 0.0001
Common Stock, shares authorized																	500,000,000
Increase in authorized shares																	550,000,000
Sean Young [Member]
Common stock shares cancelled														1,250,000
Sean Young [Member] | Subsequent Event [Member]
Common stock shares cancelled																1,250,000
Jordan Fishman [Member]
Common stock shares cancelled														1,150,000				1,150,000
Una Taylor [Member]
Stock-based compensation expense												$ 12,429,178
Common stock share issued for services, value												$ 12,429,178
Common stock price per share												$ 1.28
Treasury stock, common, shares												9,710,295
Common stock shares redeemed												9,710,295
Una Taylor [Member] | Series A Preferred Stock
Preferred Stock, shares issued		1,000,000
Stock-based compensation expense		$ 37,500
Common stock shares cancelled					1,000,000
Reversed stock-based compensation expense					$ 37,500
Individuals [Member]
Stock-based compensation expense												$ 21,143,178
Common stock price per share												$ 1.28
Stock issued to consultants for services rendered or to be rendered, Shares												16,518,108
Stock issued to consultants for services rendered or to be rendered, Amount												$ 21,143,178
Firstfire Note [Member]
Common stock price per share													$ 1.28
Stock issued for convertible debt financing, Shares													250,000
Stock issued for convertible debt financing, Amount													$ 320,000
Interest expense													$ 320,000
DreamFu Angels, LLC [Member]
Stock issued for debt conversion, Amount											$ 1,517,800
Stock issued upon conversion of debt, Shares			1,355,783							1,185,783	1,355,783
Eight Dragons LLC [Member]
Treasury stock, common, shares												290,500
2017 Omnibus Equity Compensation Plan [Member]
Common stock shares reserved for future issuance		5,000,000
Restructuring Agreement [Member] | Titan Funding [Member] | Subsequent Event [Member]
Owned and Subsidiary percentage				20.00%
Restructuring Agreement [Member] | Una Taylor [Member] | Subsequent Event [Member]
Option acquire common stock shares				4,000,000
Option strike price				$ 0.0001
Term of option exercisable				Common Stock, and which option will be exercisable for a period of 16 months from the issuance thereof or (ii) 4,000,000 shares of Common Stock.
Business acquisition ownership percentage				100.00%
Owned and Subsidiary percentage				80.00%
Rescission Agreements [Member]
Common stock shares cancelled								6,150,000
Cancellation of stock previously issued in exchange for consulting fees								$ 7,872,000
Release Agreements [Member] | Ms. Taylor [Member]
Common stock shares redeemed						9,710,295
Consideration						1
Rokk3r Labs [Member]
Common stock price per share											$ 1.28
Impairment loss											$ 12,386,826
Stock issued for acquisition, shares											9,677,208
Stock issued for acquisition, value											$ 12,386,826
Contributed capital	$ 5,000,000
Business acquisition ownership percentage											18.72%
Rokk3r Labs [Member] | Assignment Agreement [Member] | Unregistered Common Stock [Member]
Stock issued for contribution of intangible assets pursuant to restructuring agreement, Shares					74,050,000
Rokk3r Labs [Member] | Stock Issuance Agreement [Member] | Common Stock
Stock issued for settlement of default and release with Rokk3r Fuel Fund 2, LP pursuant to restructuring agreement, Shares	7,500,000
Contributed capital	$ 5,000,000
Rokk3r Labs [Member] | Equity Purchase Agreement [Member]
Common stock price per share											$ 1.28
Investment purchase price											$ 1,000,000
Stock issued to purchase investment, Shares											9,677,208
Stock issued to purchase investment, Amount											$ 12,386,826
Non controlling member Interest											18.72%
Protect Pharmaceutical Corp [Member]
Common stock price per share									$ 1.28	$ 1.28
Stock issued for acquisition, shares									3,000,000
Stock issued for acquisition, value									$ 3,840,000
Consideration									6,100,000	6,100,000
Protect Pharmaceutical Corp [Member] | Rescission Agreements [Member]
Stock issued for acquisition, shares							3,000,000
Stock issued for acquisition, value							$ 3,840,000
Consideration							6,100,000
Park Road Solutions [Member]
Common stock price per share									$ 1.28	$ 1.28
Stock issued for purchase of Park Road Solutions, Shares										80,000
Stock issued for purchase of Park Road Solutions, Amount										$ 102,400

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Mar. 13, 2017	Jun. 30, 2017	Apr. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Cash proceeds from notes payable				$ 1,517,800
Stock issued upon conversion of debt, Shares				1,355,783
DreamFu Angels, LLC [Member]
Cash proceeds from notes payable	$ 1,517,800
Stock issued upon conversion of debt, Shares	1,355,783	1,185,783	1,355,783
Payment for benifit and direction	$ 1,396,371
Former Chief Executive Officer [Member]
Funds held for the benefit of the Company		$ 121,429

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Dec. 04, 2017	Aug. 31, 2017	Dec. 31, 2017	Mar. 21, 2018	Mar. 09, 2018	May 08, 2017	Mar. 21, 2017	Dec. 31, 2016	Dec. 31, 2015
Balance amount from fuel assignment		$ 68,750
Common stock shares cancelled			2,650,000
Rokk3r Labs [Member]
Payment for fuel assignment		200,000
Contributed capital	$ 5,000,000
Titan Funding [Member]
Proceeds from fuel assignment		$ 268,750
Common Stock
Stock issued for settlement of default and release with Rokk3r Fuel Fund 2, LP pursuant to restructuring agreement, Shares	7,500,000		7,500,000
Stock issued for purchase of Park Road Solutions, Shares			80,000
Shares issued			94,828,287					362,200	362,200
Common Stock | On June 1, 2017 [Member]
Stock issued for purchase of Park Road Solutions, Shares			80,000
Third Party [Member] | Subsequent Event [Member]
Debt default amount					$ 35,000
Sean Young [Member]
Shares issued						1,150,000
Common stock shares cancelled			1,250,000
Sean Young [Member] | Subsequent Event [Member]
Common stock shares cancelled				1,250,000
Jordan Fishman [Member]
Shares issued						1,150,000
Common stock shares cancelled			1,150,000				1,150,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Taxes Details
Income tax benefit at U.S. statutory rate of 34%	$ (12,885,417)	$ (49,285)
Income tax benefit - state	(1,894,914)	(7,248)
Non-deductible expenses	14,389,886
Effect of change in effective rate	130,148
Change in valuation allowance	(260,297)	56,533
Total provision for income tax

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Deferred tax asset:
Net operating loss carry forward	$ 507,297	$ 370,500
Total deferred tax assets	507,297	370,500
Less: Valuation Allowance	(507,297)	(370,500)
Net Deferred Tax Assets

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 22, 2017	Dec. 31, 2017
Income Taxes Details Narrative
Net operating loss carry-forwards		$ 1,951,000
Valuation allowance, increased		390,445
Current federal income tax rate reduction description	United States signed into law the Tax Cuts and Jobs Act (the “Act”), a tax reform bill which, among other items, reduces the current federal income tax rate to 21% from 34%.
Value of deferred tax assets, reduced		$ 253,948
Operating loss carry-forwards expiration year		2,037

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Mar. 08, 2018	Dec. 31, 2016
Common stock, shares issued	94,828,287		362,200
Increase in authorized shares		550,000,000
Common Stock, par value	$ 0.0001		$ 0.0001
Common Stock, shares authorized	500,000,000		500,000,000
Preferred Stock, par value	$ 0.0001		$ 0.0001
Preferred Stock, shares authorized	50,000,000		50,000,000
Subsequent Event [Member]
Increase in authorized shares		550,000,000
Common Stock, par value		$ 0.0001
Common Stock, shares authorized		500,000,000
Preferred Stock, par value		$ 0.0001
Preferred Stock, shares authorized		50,000,000
Subsequent Event [Member] | 2018 Equity Incentive Plan [Member]
Common stock shares reserved for future issuance	15,000,000
Common stock shares reserved for future issuance description	This reserve will automatically increase on January 1, 2019 and each subsequent anniversary through 2028, by an amount equal to the smaller of (a) 3% of the number of shares of common stock issued and outstanding on the immediately preceding December 31, or (b) an amount determined by the board.
Subsequent Event [Member] | from January 1, 2018 to April 12, 2018 [Member]
Consulting fees paid	$ 750,000
Subsequent Event [Member] | From February to April 6, 2018 [Member]
Common stock, shares issued	3,613,813
Proceeds form issuance of common stock	$ 2,312,840