HFactor (HWTR) 10-Q 10 Nov 21 2021 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2021	Nov. 04, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2021
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-33467
Entity Registrant Name	FICAAR, INC
Entity Central Index Key	0001144546
Entity Tax Identification Number	58-2634747
Entity Incorporation, State or Country Code	GA
Entity Address, Address Line One	244 Madison Ave.
Entity Address, Address Line Two	#1249
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10016
City Area Code	(516)
Local Phone Number	647-5171
Title of 12(b) Security	Common Stock
Trading Symbol	FCAA
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		47,381,164

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Current Assets
Cash	$ 38,200	$ 0
Accounts receivable, net of allowance for doubtful accounts	106,832	0
Inventories	406,449	0
Prepaid expenses and other current assets	59,306	0
Total Current Assets	610,787	0
Fixed Assets, net of accumulated depreciation	278,241	0
Total Assets	889,028	0
Current Liabilities
Accounts payable and accrued expenses	3,292,981	35,931
Accrued Interest	163,007	30,763
Current portion of notes payable-third party, net of debt discount	293,341	0
Note payable-related party	641,641	0
Government loans payable	160,000	0
Derivative liabilities	528,733	0
Warrant liability, net of unamortized discount	181,543	0
Total Current Liabilities	5,261,246	66,694
Long-Term Liabilities
Notes payable - third party	0	108,196
Note payable - related party	0	6,525
Total Long-Term Liabilities	0	114,721
Total Liabilities	5,261,246	181,415
Commitments and Contingencies
Stockholders' Deficit
Common stock 200,000,000, $.001 par value shares authorized; 74,291,164 and 44,093,276 shares issued and outstanding at September 30, 2021 and December 31, 2020; respectively	74,291	44,093
Additional paid-in capital	(3,547,189)	(44,093)
Accumulated deficit	(900,323)	(181,415)
Total Stockholders' Deficit	(4,372,218)	(181,415)
Total Liabilities and Stockholders' Deficit	889,028	0
Series C Preferred Stock [Member]
Stockholders' Deficit
Preferred Stock, Value, Issued	1,000	0
Series D Preferred Stock [Member]
Stockholders' Deficit
Preferred Stock, Value, Issued	$ 3	$ 0

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2021	Dec. 31, 2020
Preferred Stock, Shares Authorized	30,000,000	30,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	74,291,164	44,093,276
Common stock, shares outstanding	74,291,164	44,093,276
Series C Preferred Stock [Member]
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Issued	1,000,000	0
Preferred Stock, Shares Outstanding	1,000,000	0
Series D Preferred Stock [Member]
Preferred Stock, Shares Authorized	18,000,000	18,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Issued	3,054	0
Preferred Stock, Shares Outstanding	3,054	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
REVENUES
Sales, net	$ 513,174	$ 0	$ 513,174	$ 0
COST OF REVENUES	246,307	0	246,307	0
GROSS PROFIT	266,867	0	266,867	0
OPERATING EXPENSES
Manufacturing expenses	41,226	0	41,226	0
Sales and marketing	358,270	0	358,270	0
General and administrative	234,310	3,360	247,168	10,512
Total expenses	633,806	3,360	646,664	10,512
Loss from operations	(366,939)	(3,360)	(379,797)	(10,512)
Other (income) expense
Amortization of debt discount	346,478	0	387,996	0
Derivative (income) expense	(314,665)	0	(97,654)	0
Change in FMV of derivatives	124,406	0	124,406	0
Interest expense	50,851	2,145	57,411	6,390
Gain on forgiveness of debt	(113,799)	0	(113,799)	0
Other (income) expense	3,233	0	(19,249)	0
Total Other (income) expense	96,504	2,145	339,111	6,390
Net Loss	$ (463,443)	$ (5,505)	$ (718,908)	$ (16,902)
Net Loss per common shares outstanding - Basic and diluted:
Net Loss per share attributable to common stockholders	$ (0.0072)	$ (0.0001)	$ (0.0142)	$ (0.0004)
Weighted average shares outstanding	64,225,201	44,093,276	50,803,918	44,093,276

Consolidated Statements of Stoc

Consolidated Statements of Stockholder's Equity Deficit (Unaudited) - USD ($)	Preferred Series C Stock [Member]	Preferred Series D Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2018	$ 0	$ 0	$ 44,093	$ (44,093)	$ (117,398)	$ (117,398)
Shares, Outstanding, Beginning Balance at Dec. 31, 2018	0	0	44,093,276
Merger of HyEdge, Inc.	$ 0	$ 0	$ 0	0	0	0
Merger of HyEdge, Inc.	0	0
Net loss	$ 0	$ 0	0	0	(28,822)	(28,822)
Ending balance, value at Sep. 30, 2019	$ 0	$ 0	$ 44,093	(44,093)	(146,220)	(146,220)
Shares, Outstanding, Ending Balance at Sep. 30, 2019	0	0	44,093,276
Beginning balance, value at Dec. 31, 2019	$ 0	$ 0	$ 44,093	(44,093)	(156,166)	(156,166)
Shares, Outstanding, Beginning Balance at Dec. 31, 2019	0	0	44,093,276
Net loss	$ 0	$ 0	$ 0	0	(16,902)	(16,902)
Ending balance, value at Sep. 30, 2020	$ 0	$ 0	$ 44,093	(44,093)	(173,068)	(173,068)
Shares, Outstanding, Ending Balance at Sep. 30, 2020	0	0	44,093,276
Beginning balance, value at Dec. 31, 2019	$ 0	$ 0	$ 44,093	(44,093)	(156,166)	(156,166)
Shares, Outstanding, Beginning Balance at Dec. 31, 2019	0	0	44,093,276
Ending balance, value at Dec. 31, 2020	$ 0	$ 0	$ 44,093	(44,093)	(181,415)	(181,415)
Shares, Outstanding, Ending Balance at Dec. 31, 2020	0	0	44,093,276
Merger of HyEdge, Inc.	$ 1,000	$ 3	$ 30,198	(3,503,096)	0	(3,471,895)
Merger of HyEdge, Inc.	1,000,000	3,054	30,197,888
Net loss	$ 0	$ 0	$ 0	0	(718,908)	(718,908)
Ending balance, value at Sep. 30, 2021	$ 1,000	$ 3	$ 74,291	$ (3,547,189)	$ (900,323)	$ (4,372,218)
Shares, Outstanding, Ending Balance at Sep. 30, 2021	1,000,000	3,054	74,291,164

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
OPERATING ACTIVITIES:
Net loss	$ (463,443)	$ (5,505)	$ (718,908)	$ (16,902)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation			21,332	0	$ 0
Amortization of debt discount on convertible notes	346,478	0	387,996	0
Derivative expense (income)	(314,665)	0	(97,654)	0
Change in fair market value of derivative liabilities			124,406	0
Gain on forgiveness of debt	(113,799)	0	(113,799)	0
Changes in operating assets and liabilities:
Accounts receivable			69,096	0
Inventory			(825)	0
Prepaid expenses			(8,301)	0
Accounts payable and accrued expenses			176,624	10,511
Accrued interest			49,233	6,391
NET CASH (USED) IN OPERATING ACTIVITIES			(110,800)	0
CASH FLOWS FROM INVESTING ACTIVITIES:
Equipment purchase			0	0
NET CASH (USED) IN INVESTING ACTIVITIES			0	0
FINANCING ACTIVITIES:
Proceeds from convertible notes payable			152,000	0
Payments of loan payable			(3,000)	0
NET CASH PROVIDED BY FINANCING ACTIVITIES			149,000	0
Increase (decrease) in cash and cash equivalents			38,200	0
Cash and cash equivalents - Beginning			0	0	0
Cash and cash equivalents - Ending	$ 38,200	$ 0	38,200	0	$ 0
Supplemental Disclosure of Cash Flow Information
Cash paid for interest			167,086	0
Cash paid for income taxes			0	0
Common stock and Preferred stock issued in merger in exchange for net assets of HyEdge, Inc			$ (3,457,668)	$ 0

DESCRIPTION OF BUSINESS

DESCRIPTION OF BUSINESS	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS	NOTE 1 - DESCRIPTION OF BUSINESS History Ficaar, Inc. (the “Company” or “Ficaar”) was incorporated in July 2001 under the name OwnerTel, Inc. The name of the Company was changed to Ficaar, Inc. in December of 2007. In August 2012, certain shareholders of the Ficaar (the “Shareholders”), representing a majority of the issued and outstanding common stock of Ficaar, entered into an agreement and consummated such agreement with Sneaker Charmz, Inc., a Delaware corporation, whereby 72,020,000 shares of common stock of Ficaar were assigned by the Shareholders to Sneaker Charmz. Thereafter, Sneaker Charmz, Ficaar and David Cicalese consummated a transaction where the shares of common stock of Ficaar owned by Sneaker Charmz were transferred and assigned to Mr. Cicalese and Mr. Cicalese transferred his ownership of Sneaker Charmz to Ficaar. Thus, Sneaker Charmz became a wholly owned subsidiary of Ficaar and Mr. Cicalese then owning 85% of the total issued and outstanding common stock of Ficaar. In addition, the Company divested Medical Cannabis Network, Inc., a company incorporated pursuant to the laws of Delaware and Ficaar’s former wholly-owned subsidiary. Mr. Jason Draizin resigned as an officer and member of Ficaar’s board of directors and Mr. David Cicalese (President and sole member of the Board of Directors of Sneaker Charmz) was appointed as President and a member of the Board of Directors of Ficaar. Following the consummation of the Agreement, Ficaar is engaged in the business of Sneaker Charmz, the development, marketing and sales of designer charms for footwear. In January 2014, Mr. David Cicalese, President, a member of the Board of Directors and majority shareholder of Ficaar, contributed 100 shares of Precious Holdings, Inc., a Delaware corporation, which consists of all of the issued and outstanding equity of Precious Holdings, Inc. Thus, Precious Holdings Inc. became a wholly owned subsidiary of the Company. On November 16, 2014, the Company acquired 100% of the outstanding common stock of Standard Canna, Inc. (“Standard”), a Florida corporation, and its wholly owned subsidiaries, Standard Cultivation Systems Inc., a Colorado corporation; and Standard Property Group Inc., a California corporation, in exchange for 110,000 shares of common stock of the Company pursuant to a Transfer Agreement (the “Agreement”), by and among, the Company and Jonas Zetzel, sole shareholder of Standard. On July 28, 2015, the Company transferred its ownership in Sneaker Charmz to David Cicalese, the Company’s sole officer and director and majority shareholder, in exchange for 42,000,000 shares of our common stock, which reduced Mr. Cicalese's share ownership of the Company to 30,020,000 shares of Company Common Stock. In July 2015, the Board of Directors and shareholders representing a majority of the issued and outstanding common stock of the Company appointed Dawn Cames as President of the Company and a member of its Board of Directors. In connection with Ms. Cames appointment, she was issued 1,300,000 shares of Company common stock. On May 28, 2021, David Cicalese entered into an agreement with Gail Levy whereby Cicalese agreed to sell 29,900,000 Immediately following the Merger, the business of HyEdge became the business of the Company. In connection with the reverse acquisition and recapitalization, all share and per share amounts have been retroactively restated. Since the transaction is considered a reverse acquisition and recapitalization, accounting guidance does not apply for purposes of presenting pro-forma financial information. Present Operations Ficaar, Inc., as a result of the Merger, changed its business focus from engaging in the cannabis industry to presently being a holding company that operates entirely through its subsidiary, HyEdge, Inc., a Delaware Corporation. The Company engages in the manufacturing, marketing, distribution and selling of HFactor ® COVID-19 In December 2019, a novel strain of coronavirus (“COVID-19”) was reported to have surfaced in Wuhan, China, and has since reached multiple other countries, including the United States, resulting in government-imposed quarantines, travel restrictions and other public health safety measures in affected countries. The various precautionary measures taken by many governmental authorities around the world in order to limit the spread of COVID-19 has had, and could continue to have, an adverse effect on the global markets and its economy, including on the availability and pricing of employees and resources, and other aspects of the global economy. Although the Company cannot predict the impact that the COVID-19 pandemic will have on its business or results of operations in future periods, to date, the Company’s core water product applications have been able to support the increased demand the Company has experienced. On April 20, 2020, to help ensure adequate liquidity in light of the uncertainties posed by the COVID-19 pandemic, the Company entered into a promissory note with an aggregate principal amount of $ 112,715

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation and Basis of Presentation The accompanying (a) condensed consolidated balance sheet at December 31, 2020, has been derived from audited financial statements and (b) condensed consolidated unaudited financial statements as of September 30, 2021 and 2020, have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements, and should be read in conjunction with the audited consolidated financial statements and related footnotes included in our Annual Report on Form 10K for the year ended December 31, 2020 (the “2020 Annual Report”), filed with the Securities and Exchange Commission (the “SEC”) on April 13, 2021. It is management’s opinion, however, that all material adjustments (consisting of normal recurring adjustments), have been made which are necessary for a fair financial statement presentation. The condensed consolidated financial statements include all material adjustments (consisting of normal recurring accruals) necessary to make the condensed consolidated financial statements not misleading as required by Regulation S-X, Rule 10-01. Operating results for the three and nine months ended September 30, 2021, are not necessarily indicative of the results of operations expected for the year ending December 31, 2021. These consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States (“GAAP”) and are expressed in United States dollars. These consolidated financial statements include the accounts of Ficaar and its wholly owned subsidiaries, HyEdge, Inc., a Delaware corporation and, the following all of which are inactive, Standard Canna, Inc., a Florida corporation, and its wholly owned subsidiaries, Standard Cultivation Systems Inc., a Colorado corporation; and Standard Property Group Inc., a California corporation; and as well as Precious Holdings, Inc., a Delaware corporation Going Concern The financial statements have been prepared on a going concern basis, and do not reflect any adjustments related to the uncertainty surrounding the Company’s development stage losses. As of September 30, 2021, the Company had $ 38,200 It is the Company’s intent to continue to raise funds in this manner and to raise funds through the sale of equity securities until the Company attains profitability. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plan described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Cash For purposes of reporting cash flows, the Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. As of September 30, 2021 and December 31, 2020, the company held a cash balance of $ 38,200 0 Revenue Recognition Revenue from sales of the Company’s products is recorded when title and risk of loss have passed to the buyer and criteria for revenue recognition is met. The Company sells its products to individual consumers and resellers upon receipt of a written order. The Company has a limited return policy for defective items that requires that buyers give the Company notice within 30 days after receipt of the products. Due to the immaterial quantities of returned products historically, for the periods ended September 30, 2021 and December 31, 2020, the Company recognized revenue at the time of delivery without providing any reserve. Accounts Receivable Accounts receivable represents amounts due from the Company’s customers. The Company maintains an allowance for doubtful accounts for estimated losses inherent in its accounts receivable portfolio. In establishing the required allowance, management utilizes a specific customer identification methodology. Management also considers historical losses adjusted for current market conditions and the customers’ financial condition and the current receivables aging and current payment patterns. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company does not have any off-balance sheet credit exposure related to its customers. As of September 30, 2021 and December 31,2020, the allowance for doubtful accounts were no Inventories Inventories are stated at the lower of cost (on a first-in, first-out basis) or market value. The stated cost is comprised of finished goods of HFactor ® no Fixed Assets Fixed assets are stated at cost, less accumulated depreciation. Depreciation is provided principally on the straight-line method over the estimated useful lives of the assets, which is generally three to five years The Company will periodically evaluate whether events and circumstances have occurred that may warrant revision of the estimated useful lives of fixed assets or whether the remaining balance of fixed assets should be evaluated for possible impairment. The Company uses an estimate of the related undiscounted cash flows over the remaining life of the fixed assets in measuring their recoverability. Advertising Costs Advertising costs are expensed as incurred. Advertising costs for the periods ended September 30, 2021 and 2020 were $ 121,943 0 Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management evaluates these estimates and assumptions on a regular basis. Actual results could differ from those estimates. Research and Development Expense Costs related to research and development, which primarily consists of consulting for logo and packaging design, are charged to expense as incurred. The Company has no Net Loss Per Share The Company computes net income (loss) per share in accordance with ASC Topic 260, Earning per Share, formerly Statement of Accounting Standards SFAS No. 128, “Earnings per Share”, which requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) before and after discontinued operations, by the weighted average number of common shares outstanding (denominator) during the period, including contingently issuable shares where the contingency has been resolved. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. For the periods ended September 30, 2021 and 2020, outstanding stock options, warrants, and shares issuable upon conversion of convertible notes were anti-dilutive because of net losses, and, as such, their effect has not been included in the calculation of diluted net loss per share. Income Taxes The Company accounts for income taxes under ASC 740 (formerly FASB 109) “Accounting for Income Taxes”. Under ASC 740 deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates in recognized in income in the period which includes the enactment date. In June, 2006, the Financial Accounting Standards Board issued FASB Interpretation No. 48 (FIN 48), “Accounting for Uncertainty in Income Taxes” - An interpretation of FASB Statement No. 109 and codified under ASC 740. FIN 48 clarifies the accounting for uncertainty in income taxes recognized in an entity’s financial statements in accordance with Statement of Financial Accounting Standards No. 109, “Accounting for Income Taxes”. This interpretation prescribed a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax provision taken or expected to be taken in a tax return. In addition, FIN 48 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosures and transition. Based on its evaluation, the Company has concluded that there are no significant uncertain tax positions regarding recognition in financial statements. The Company’s evaluation was performed for the tax years, ended December 31, 2020, 2019, 2018, 2017 and 2016 for US federal income tax and state income taxes, the years which remain subject to examination by major tax jurisdictions as of December 31, 2020. Basic and Diluted Net Loss Per Share The Company computes loss per common share, in accordance with FASB ASC Topic 260, Earnings Per Share, Stock Based Compensation The Company applies the fair value method of ASC 718, Compensation-Stock Compensation Fair Value FASB ASC 820, Fair Value Measurements and Disclosure Level 1 — Level 2 — Level 3 — The carrying amounts of cash, loan receivable, accounts payable and other liabilities, and accrued interest payable approximate fair value because of the short-term nature of these items. The fair value of the Company’s debt approximated the carrying value of the Company's debt as of September 30, 2021 and December 31, 2020. Factors that the Company considered when estimating the fair value of its debt included market conditions, liquidity levels in the private placement market, variability in pricing from multiple lenders and term of debt. Recent Accounting Pronouncements We have considered all other recently issued accounting pronouncements during 2021 and 2020 and do not believe the adoption of such pronouncements will have a material impact on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842)

FIXED ASSETS, NET

FIXED ASSETS, NET	9 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
FIXED ASSETS, NET	NOTE 3 – FIXED ASSETS, NET Fixed assets, net consist of the following: Schedule of Fixed Assets, Net September 30, December 31, 2021 2020 Machinery and equipment $ 577,145 $ – Construction in progress 3,090 – Less accumulated depreciation (301,994 ) – Fixed assets net $ 278,241 $ – Depreciation expense for the periods ended September 31, 2021 and December 31, 2020 was $ 21,332 0

GOVERNMENT DEBT

GOVERNMENT DEBT	9 Months Ended
	Sep. 30, 2021
Government Debt
GOVERNMENT DEBT	NOTE 4 – GOVERNMENT DEBT Paycheck Protection Program Loan On April 20 th 112,715 1 9,443 112,715 1,083 Economic Injury Disaster Loan On June 2, 2020, the Company executed a secured loan with the U.S. Small Business Administration (SBA) under the Economic Injury Disaster Loan program in the amount of $ 150,000 3.75 731 10,000 Future maturities of government debt are as follows: Schedule of Future maturities of government debt Year Ending December 31, 2021 $ – 2022 – 2023 – 2024 – 2025 27 Thereafter 149,973 Total Principal Payments $ 150,000

NOTES PAYABLE-THIRD PARTIES

NOTES PAYABLE-THIRD PARTIES	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE-THIRD PARTIES	NOTE 5 – NOTES PAYABLE-THIRD PARTIES Third party convertible notes payable consists of the following: Schedule of Third party convertible notes payable September 30, 2021 December 31, 2020 Convertible promissory note with interest at 8 0.01 June 30, 2022 61,463 $ 52,406 $ 108,196 $ 250,000 10 May 27, 2022 118,200 131,800 – $ 152,000 10 July 22, 2022 115,866 36,134 – Unsecured promissory note for finder’s fee due with interest at 10 1,000 May 1, 2022 73,000 – Total Notes Payable-Third Parties $ 293,340 $ 108,196 (A) Includes a warrant for the right to purchase an additional 250,000 1 (B) Includes a warrant for the right to purchase an additional 300,000 0.55 The Company allocated $ 415,608 0 167,935 0 FICAAR, INC. In accordance with ASC 470-20 “ Debt with Conversion and Other Options” 2595,528 0 216,341 0

NOTES PAYABLE - RELATED PARTY

NOTES PAYABLE - RELATED PARTY	9 Months Ended
	Sep. 30, 2021
Notes Payable - Related Party
NOTES PAYABLE - RELATED PARTY	NOTE 6 – NOTES PAYABLE - RELATED PARTY Notes payable to related parties consists of the following: Schedule of Notes Payable Related Party September 30, December 31, Secured Promissory Note – RP, dated September 30, 2019 Note accrues interest at 10 % per annum, due and payable on December 31, 2021 (A) $ 445,116 $ – Secured Promissory Note – LK, dated September 30, 2019 Note accrues interest at 10 % per annum, due and payable on December 31st, 2021 (A) 100,000 – Secured Promissory Note – C Lemen, dated July 23, 2020. Note accrues interest at 10% per annum, due and payable on December 31, 2021 (A)(B) 90,000 – Unsecured Promissory Note – DC, dated September 30, 2012. Note accrues interest at 7% per annum, due and payable on June 30, 2022 6,525 6,525 Total Notes Payable-Related Party $ 641,116 $ 6,525 (A) Secured by all of Company’s accounts receivable and inventory (B) Includes a five (5) year common stock warrant of common stock. Warrants equal to 1% of the principal loan divided by $0.414, exercisable at the fair market value on execution date.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	9 Months Ended
	Sep. 30, 2021
Derivative Liabilities
DERIVATIVE LIABILITIES	NOTE 7 – DERIVATIVE LIABILITIES The Company analyzed the notes payable – related parties and convertible notes payable referred to in Notes 3 and 4 based on the provisions of ASC 815-15 and determined that the conversion options of the convertible notes qualify as embedded derivatives and required the recognition of derivative liabilities. For the derivative instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then revalued at each reporting date and any resulting gain or loss is recognized as a current period charge to the consolidated statements of operations. The Company estimates the fair value of the embedded derivatives using a Monte Carlo simulation valuation model that combines expected cash outflows with market-based assumptions regarding risk-adjusted yields, stock price volatility, probability of a change of control and the trading information of our common stock into which the notes are convertible, as appropriate to value the derivative instruments at inception and subsequent valuation dates and the value is reassessed at the end of each reporting period, in accordance with FASB ASC Topic 815-15. The aggregate fair value of derivative liabilities as of September 30, 2021 and December 31, 2020 amounted to $ 528,733 0 Schedule of asset measured at fair value Consolidated Balance Sheet Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1) Quoted Prices for Similar Assets or Liabilities in Active Markets (Level 2) Significant Unobservable (Level 3) Derivative Liabilities: September 30, 2021 $ 528,773 $ – $ – $ 528,773 December 31, 2020 $ – $ – $ – $ – The following table sets forth a summary of the changes in the fair value of the Company’s Level 3 financial liabilities that are measured at fair value on a recurring basis: Summary of changes in fair value of liability Nine Months Ended 2021 Year Ended Beginning balance $ – $ – Aggregate fair value of conversion features upon issuance 660,696 – Fair value of derivatives reclassified to equity – – Net transfer into level 3 – – Fair value of warrants netted against common stock issued for stock – – Change in fair value of conversion features (131,963 ) – Change in fair value of warrant and stock option derivative liabilities – – Ending balance $ 528,773 $ –

MERGER AND RELATED TRANSACTIONS

MERGER AND RELATED TRANSACTIONS	9 Months Ended
	Sep. 30, 2021
Business Combination and Asset Acquisition [Abstract]
MERGER AND RELATED TRANSACTIONS	NOTE 8 – MERGER AND RELATED TRANSACTIONS The Merger On August 6, 2021, the Company, FCAA Merger Sub I, Inc, (‘Merger Sub”), a Delaware corporation and wholly owned subsidiary of Ficaar, and HyEdge, Inc. ("Target" or "HyEdge"), a Delaware corporation, entered into an Agreement and Plan of Merger (the "Merger Agreement") which closed on August 9, 2021 (the "Closing Date"). Pursuant to the terms of the Merger Agreement, Merger Sub merged with and into the Target and the separate corporate existence of Merger Sub ceased, with Target continuing its corporate existence as a wholly owned subsidiary of the Company. The Merger effected a change in control and was accounted for as a "reverse acquisition" whereby Target is the accounting acquiror for financial statement purposes. Accordingly, for all periods subsequent to the Closing Date, the financial statements of the Company reflect the historical financial statements of HyEdge and any operations of the Company subsequent to the Merger. Prior to the Merger, the Company ceased being an operating company and became a "shell company". Pursuant to the Merger, the Company acquired the business of Target to engage in the business of the development, marketing, and sale of hydrogen-infused water and other consumer goods. As consideration for the merger, Target shareholders exchanged 100% of Target Stock (as defined in the Merger Agreement) totaling 44,136,473 fully diluted shares into shares of Company Common Stock at a conversion rate of 0.7 30,197,888 The end of report schedule presents unaudited consolidate pro forma results of operations data as if the acquisitions had occurred on January 1, 2020. This information does not purport to be indicative of the actual results that would have occurred if the acquisition had actually been completed on the date indicated, not is it necessarily indicative of the future operating results or the financial position of the combined company. Changes to the Company's Officers and Directors Effective May 27, 2021, the Company’s Board of Directors appointed Gail Levy as Chief Executive Officer of FICAAR, Inc. On June 1, 2021, in conjunction with the aforementioned change in control, David Cicalese resigned as Secretary and Chairman of the Board of Directors. On June 9, 2021, a majority of Company shareholders elected Gail Levy as Chairman and a member of the Board of Directors. These changes were reported on the Company's form 8-K that was filed on June 10, 2021. In conjunction with the Merger, Dawn Cames resigned as President, James C. Sanborn was appointed as COO and as a member of the Board of Directors, and Leonard Klingbaum was appointed as a member of the Board of Directors.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9 – COMMITMENTS AND CONTINGENCIES Legal –

EQUITY

EQUITY	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
EQUITY	NOTE 10 – EQUITY Common stock The Company has authorized 200,000,000 .001 74,291,164 44,093,276 Preferred Stock The Company has authorized 30,000,000 .001 On August 6, 2021, the Company amended its Articles of Incorporation to include Certificates of Designation for two new classes of Preferred Stock – Series C Preferred, authorized 1,000,000 18,000,000 In connection with the Merger with HyEdge, on September 15, 2021, the Company issued 1,000,000 shares of Series C Convertible Preferred stock, non-dividend, with voting rights. Each share of Series C Preferred stock is convertible into the number of shares of the Company’s common stock equal to the result of (i) 1.5 times the number of Common shares issued and outstanding calculated on a fully diluted basis at the time of conversion, (ii) divided by the total number of Series C Preferred shares issued and outstanding at the time of conversion. Additionally, the Company issued 3,054 shares of Series D Convertible Preferred stock, non-dividend, with no voting rights. Each share of Series D Preferred stock is convertible into the number of shares of the Company’s common stock equal to 0.01% of the number of Common shares issued and outstanding at the time of conversion. As of September 30, 2021, 11,000,000

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 11 – INCOME TAXES The Company uses the liability method, where deferred tax assets and liabilities are determined based on the expected future tax consequences of temporary differences between the carrying amounts of assets and liabilities for financial and income tax reporting purposes. During the current period, the Company incurred a net loss and therefore has no tax liability. The Company has U.S. federal and state net operating loss carryovers (“NOL’s”) of approximately $ 19.5 18 2036 At December 31, 2020, the Company has a net operating loss carryforward of approximately $ 11,000,000 10,000,000 Schedule of Components of Deferred Income Tax Asset September 30, 2021 December 31, 2020 Deferred tax asset: Net operating loss carry-forward $ 12,300,000 $ 11,000,000 Less: valuation allowance (12,300,000 ) (11,000,000 ) Net deferred income tax asset $ – $ – The amount taken into income as deferred income tax assets must reflect that portion of the income tax loss carry forwards that is more-likely-than-not to be realized from future operations. The Company has chosen to provide a full valuation allowance against all available income tax loss carry forwards. The Company has recognized a valuation allowance for the deferred income tax asset since the Company cannot be assured that it is more likely than not that such benefit will be utilized in future years. The valuation allowance is reviewed annually. When circumstances change and which cause a change in management’s judgment about the realizability of deferred income tax assets, the impact of the change on the valuation allowance is generally reflected in current income. As of September 30, 2021 and December 31, 2020, the Company has no no

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 12 – RELATED PARTY TRANSACTIONS Parties are considered to be related if one party has the ability to control or exercise significant influence over the other party in making financial and operating decisions. Details of transactions between the Company and related parties are disclosed below: On April 15, 2019, the Company entered into an intellectual property licensing agreement (the "Agreement") with HyEdge IP Co. ("HyEdge IP"), an entity 100% owned by the founder and CEO of the Company. Pursuant to the agreement, HyEdge IP granted the Company an exclusive, non-assignable, non-sublicensable and royalty-free right and license to use the intellectual properties related to beverages infused with hydrogen for human consumption owned by HyEdge IP (the "Intellectual Properties"), solely within North America. In addition, the Company agrees to irrevocably assign and transfer to HyEdge IP, all of its right, title and interest in and to any improvements, acquired through use, modification or improvement, on the Intellectual Properties (the "Improvements"). The license will be terminated if 1) the Company fails to perform any term or condition of the Agreement and fails to cure such failure within 30 days. or 2) the Company undergoes any direct or indirect sale, merger, consolidation, or transfer of greater than 50% of the Licensee's ownership shares or business assets to a person or group of persons, or 3) the Company substantially discontinues business operations. On December 20, 2019, the Company and HyEdge IP entered into an amendment to the Agreement (the "Amendment"), expanding the territory in the Agreement from North America to worldwide, including the World Wide Web. In addition, the Amendment clarified the scope of the license and rights in question, which includes the Intellectual Properties and the Improvements. The Amendment also stipulated that the Company and HyEdge IP shall agree upon a royalty for the Company's use of the Intellectual Properties, including the Improvements, outside of North America.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13 – SUBSEQUENT EVENTS The Company has evaluated subsequent events through November 9, 2021, which is the date the financial statements were issued, and has concluded that no such events or transactions took place which would require adjustment to or disclosure in the financial statements, except for the following: Equity: On October 27, 2021 26,910,000 shares of Common Stock of the Company held by the Company’s Chief Executive Officer were returned to treasury and retired. Financing On October 4, 2021, the Company issued an additional convertible promissory note in the amount of $252,000 and a warrant for the right to purchase an additional 300,000 shares of Common Stock to Boot Capital LLC. The notes and warrants issued to lender are subject to adjustment for anti-dilution. Other On September 2, 2021, the Company’s Board of Directors voted and consented to a name change of the Company’s corporate name from Ficaar, Inc. to HFactor, Inc. As of date of these financial statements the name change is pending regulatory filings.

Unaudited Pro Forma Condensed C

Unaudited Pro Forma Condensed Combined Balance Sheet Adjustments	9 Months Ended
	Sep. 30, 2021
Unaudited Pro Forma Condensed Combined Balance Sheet Adjustments
Unaudited Pro Forma Condensed Combined Balance Sheet Adjustments	1. Unaudited Pro Forma Condensed Combined Balance Sheet Adjustments aa Reflects the recapitalization of HyEdge through (i) the exchange of 44,136,473 shares of common stock of HyEdge for 30,895,530 shares of common stock of FICAAR public stock on a 1:0.70 exchange basis, and issuance of 1,003,054 shares of Preferred stock (ii) the elimination of the historical retained earnings of HyEdge. bb Reflects the elimination of the intercompany outstanding notes with HyEdge related parties.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Principles of Consolidation and Basis of Presentation	Principles of Consolidation and Basis of Presentation The accompanying (a) condensed consolidated balance sheet at December 31, 2020, has been derived from audited financial statements and (b) condensed consolidated unaudited financial statements as of September 30, 2021 and 2020, have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements, and should be read in conjunction with the audited consolidated financial statements and related footnotes included in our Annual Report on Form 10K for the year ended December 31, 2020 (the “2020 Annual Report”), filed with the Securities and Exchange Commission (the “SEC”) on April 13, 2021. It is management’s opinion, however, that all material adjustments (consisting of normal recurring adjustments), have been made which are necessary for a fair financial statement presentation. The condensed consolidated financial statements include all material adjustments (consisting of normal recurring accruals) necessary to make the condensed consolidated financial statements not misleading as required by Regulation S-X, Rule 10-01. Operating results for the three and nine months ended September 30, 2021, are not necessarily indicative of the results of operations expected for the year ending December 31, 2021. These consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States (“GAAP”) and are expressed in United States dollars. These consolidated financial statements include the accounts of Ficaar and its wholly owned subsidiaries, HyEdge, Inc., a Delaware corporation and, the following all of which are inactive, Standard Canna, Inc., a Florida corporation, and its wholly owned subsidiaries, Standard Cultivation Systems Inc., a Colorado corporation; and Standard Property Group Inc., a California corporation; and as well as Precious Holdings, Inc., a Delaware corporation
Going Concern	Going Concern The financial statements have been prepared on a going concern basis, and do not reflect any adjustments related to the uncertainty surrounding the Company’s development stage losses. As of September 30, 2021, the Company had $ 38,200 It is the Company’s intent to continue to raise funds in this manner and to raise funds through the sale of equity securities until the Company attains profitability. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plan described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.
Cash	Cash For purposes of reporting cash flows, the Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. As of September 30, 2021 and December 31, 2020, the company held a cash balance of $ 38,200 0
Revenue Recognition	Revenue Recognition Revenue from sales of the Company’s products is recorded when title and risk of loss have passed to the buyer and criteria for revenue recognition is met. The Company sells its products to individual consumers and resellers upon receipt of a written order. The Company has a limited return policy for defective items that requires that buyers give the Company notice within 30 days after receipt of the products. Due to the immaterial quantities of returned products historically, for the periods ended September 30, 2021 and December 31, 2020, the Company recognized revenue at the time of delivery without providing any reserve.
Accounts Receivable	Accounts Receivable Accounts receivable represents amounts due from the Company’s customers. The Company maintains an allowance for doubtful accounts for estimated losses inherent in its accounts receivable portfolio. In establishing the required allowance, management utilizes a specific customer identification methodology. Management also considers historical losses adjusted for current market conditions and the customers’ financial condition and the current receivables aging and current payment patterns. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company does not have any off-balance sheet credit exposure related to its customers. As of September 30, 2021 and December 31,2020, the allowance for doubtful accounts were no
Inventories	Inventories Inventories are stated at the lower of cost (on a first-in, first-out basis) or market value. The stated cost is comprised of finished goods of HFactor ® no
Fixed Assets	Fixed Assets Fixed assets are stated at cost, less accumulated depreciation. Depreciation is provided principally on the straight-line method over the estimated useful lives of the assets, which is generally three to five years The Company will periodically evaluate whether events and circumstances have occurred that may warrant revision of the estimated useful lives of fixed assets or whether the remaining balance of fixed assets should be evaluated for possible impairment. The Company uses an estimate of the related undiscounted cash flows over the remaining life of the fixed assets in measuring their recoverability.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred. Advertising costs for the periods ended September 30, 2021 and 2020 were $ 121,943 0
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management evaluates these estimates and assumptions on a regular basis. Actual results could differ from those estimates.
Research and Development Expense	Research and Development Expense Costs related to research and development, which primarily consists of consulting for logo and packaging design, are charged to expense as incurred. The Company has no
Net Loss Per Share	Net Loss Per Share The Company computes net income (loss) per share in accordance with ASC Topic 260, Earning per Share, formerly Statement of Accounting Standards SFAS No. 128, “Earnings per Share”, which requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) before and after discontinued operations, by the weighted average number of common shares outstanding (denominator) during the period, including contingently issuable shares where the contingency has been resolved. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. For the periods ended September 30, 2021 and 2020, outstanding stock options, warrants, and shares issuable upon conversion of convertible notes were anti-dilutive because of net losses, and, as such, their effect has not been included in the calculation of diluted net loss per share.
Income Taxes	Income Taxes The Company accounts for income taxes under ASC 740 (formerly FASB 109) “Accounting for Income Taxes”. Under ASC 740 deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates in recognized in income in the period which includes the enactment date. In June, 2006, the Financial Accounting Standards Board issued FASB Interpretation No. 48 (FIN 48), “Accounting for Uncertainty in Income Taxes” - An interpretation of FASB Statement No. 109 and codified under ASC 740. FIN 48 clarifies the accounting for uncertainty in income taxes recognized in an entity’s financial statements in accordance with Statement of Financial Accounting Standards No. 109, “Accounting for Income Taxes”. This interpretation prescribed a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax provision taken or expected to be taken in a tax return. In addition, FIN 48 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosures and transition. Based on its evaluation, the Company has concluded that there are no significant uncertain tax positions regarding recognition in financial statements. The Company’s evaluation was performed for the tax years, ended December 31, 2020, 2019, 2018, 2017 and 2016 for US federal income tax and state income taxes, the years which remain subject to examination by major tax jurisdictions as of December 31, 2020.
Basic and Diluted Net Loss Per Share	Basic and Diluted Net Loss Per Share The Company computes loss per common share, in accordance with FASB ASC Topic 260, Earnings Per Share,
Stock Based Compensation	Stock Based Compensation The Company applies the fair value method of ASC 718, Compensation-Stock Compensation
Fair Value	Fair Value FASB ASC 820, Fair Value Measurements and Disclosure Level 1 — Level 2 — Level 3 — The carrying amounts of cash, loan receivable, accounts payable and other liabilities, and accrued interest payable approximate fair value because of the short-term nature of these items. The fair value of the Company’s debt approximated the carrying value of the Company's debt as of September 30, 2021 and December 31, 2020. Factors that the Company considered when estimating the fair value of its debt included market conditions, liquidity levels in the private placement market, variability in pricing from multiple lenders and term of debt.
Recent Accounting Pronouncements	Recent Accounting Pronouncements We have considered all other recently issued accounting pronouncements during 2021 and 2020 and do not believe the adoption of such pronouncements will have a material impact on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842)

FIXED ASSETS, NET (Tables)

FIXED ASSETS, NET (Tables)	9 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Schedule of Fixed Assets, Net	Schedule of Fixed Assets, Net September 30, December 31, 2021 2020 Machinery and equipment $ 577,145 $ – Construction in progress 3,090 – Less accumulated depreciation (301,994 ) – Fixed assets net $ 278,241 $ –

GOVERNMENT DEBT (Tables)

GOVERNMENT DEBT (Tables)	9 Months Ended
	Sep. 30, 2021
Government Debt
Schedule of Future maturities of government debt	Schedule of Future maturities of government debt Year Ending December 31, 2021 $ – 2022 – 2023 – 2024 – 2025 27 Thereafter 149,973 Total Principal Payments $ 150,000

NOTES PAYABLE-THIRD PARTIES (Ta

NOTES PAYABLE-THIRD PARTIES (Tables)	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Schedule of Third party convertible notes payable	Schedule of Third party convertible notes payable September 30, 2021 December 31, 2020 Convertible promissory note with interest at 8 0.01 June 30, 2022 61,463 $ 52,406 $ 108,196 $ 250,000 10 May 27, 2022 118,200 131,800 – $ 152,000 10 July 22, 2022 115,866 36,134 – Unsecured promissory note for finder’s fee due with interest at 10 1,000 May 1, 2022 73,000 – Total Notes Payable-Third Parties $ 293,340 $ 108,196 (A) Includes a warrant for the right to purchase an additional 250,000 1 (B) Includes a warrant for the right to purchase an additional 300,000 0.55

NOTES PAYABLE - RELATED PARTY (

NOTES PAYABLE - RELATED PARTY (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Payable - Related Party
Schedule of Notes Payable Related Party	Schedule of Notes Payable Related Party September 30, December 31, Secured Promissory Note – RP, dated September 30, 2019 Note accrues interest at 10 % per annum, due and payable on December 31, 2021 (A) $ 445,116 $ – Secured Promissory Note – LK, dated September 30, 2019 Note accrues interest at 10 % per annum, due and payable on December 31st, 2021 (A) 100,000 – Secured Promissory Note – C Lemen, dated July 23, 2020. Note accrues interest at 10% per annum, due and payable on December 31, 2021 (A)(B) 90,000 – Unsecured Promissory Note – DC, dated September 30, 2012. Note accrues interest at 7% per annum, due and payable on June 30, 2022 6,525 6,525 Total Notes Payable-Related Party $ 641,116 $ 6,525

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2021
Derivative Liabilities
Schedule of asset measured at fair value	Schedule of asset measured at fair value Consolidated Balance Sheet Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1) Quoted Prices for Similar Assets or Liabilities in Active Markets (Level 2) Significant Unobservable (Level 3) Derivative Liabilities: September 30, 2021 $ 528,773 $ – $ – $ 528,773 December 31, 2020 $ – $ – $ – $ –
Summary of changes in fair value of liability	Summary of changes in fair value of liability Nine Months Ended 2021 Year Ended Beginning balance $ – $ – Aggregate fair value of conversion features upon issuance 660,696 – Fair value of derivatives reclassified to equity – – Net transfer into level 3 – – Fair value of warrants netted against common stock issued for stock – – Change in fair value of conversion features (131,963 ) – Change in fair value of warrant and stock option derivative liabilities – – Ending balance $ 528,773 $ –

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Schedule of Components of Deferred Income Tax Asset	Schedule of Components of Deferred Income Tax Asset September 30, 2021 December 31, 2020 Deferred tax asset: Net operating loss carry-forward $ 12,300,000 $ 11,000,000 Less: valuation allowance (12,300,000 ) (11,000,000 ) Net deferred income tax asset $ – $ –

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	9 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
Pro Forma Schedules	Pro Forma Schedules SEPTEMBER 30, 2021 DECEMBER 31, 2020 FICAAR HYEDGE Merger Pro Forma FICAAR HYEDGE Merger Pro Forma INC. INC. Adjustments Combined INC. INC. Adjustments Combined (Public Co.) (Private Co.) (Public Co.) (Private Co.) Accounting Accounting Accounting Accounting Acquiree Acquiror Acquiree Acquiror ASSETS CURRENT ASSETS: Cash $ – $ 38,200 $ 38,200 $ – 70,256 $ 70,256 Accounts receivable – 106,832 106,832 – 139,315 139,315 Loan receivable 402,000 – bb (402,000 ) – – – – Inventory – 406,449 406,449 – 383,245 383,245 Other current assets – 59,306 59,306 – 74,321 74,321 TOTAL CURRENT ASSETS 402,000 610,787 610,787 – 667,137 667,137 PROPERTY AND EQUIPMENT, net – 278,241 278,241 – 324,937 324,937 Assets $ 402,000 889,028 $ 889,028 $ – $ 992,074 $ 992,074 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) CURRENT LIABILITIES Accounts payable and accrued expenses $ 71,938 $ 3,233,948 $ 3,305,886 $ 33,203 $ 3,022,191 $ 3,055,394 Notes payable- Shareholders 6,525 635,116 641,641 – 635,116 635,116 Government Loans – 160,000 160,000 – 272,715 272,715 Loan payable – 402,000 bb 402,000 – – – – Current portion of notes payable, net of debt discount 220,341 73,000 293,341 – – – Derivative liabilities 528,733 – 528,733 – – – Warrant liabilities 181,543 – 181,543 – – – Other current liabilities – 150,102 150,102 33,491 – 33,491 TOTAL CURRENT LIABILITIES 1,009,080 4,654,165 5,261,245 66,694 3,930,022 3,996,716 NON-CURRENT LIABILITIES Other non-current liabilities – – – – 45,496 45,496 Notes payable- Shareholders – – – 114,721 – 114,721 TOTAL NON-CURRENT LIABILITIES – – – 114,721 45,496 160,217 TOTAL LIABILITIES 1,009,080 4,654,165 5,261,245 181,415 3,975,518 4,156,933 STOCKHOLDERS' EQUITY (DEFICIT): Preferred stock 1,003 – aa 1,003 – 245 aa 758 1,003 Common stock 74,291 – aa 74,291 44,093 143 aa 30,055 74,291 Common stock options – – aa – – 58 aa (58 ) – Warrants – – aa – – 18 aa (18 ) – Additional paid-in capital (75,294 ) 10,226,770 aa (13,991,907 ) (3,840,431 ) (44,093 ) 9,826,305 aa (12,840,950 ) (3,058,738 ) Accumulated earnings (deficit) (607,080 ) (13,991,907 ) aa 13,991,907 (607,080 ) (181,415 ) (12,810,213 ) aa 12,810,213 (25,801,841 ) TOTAL STOCKHOLDERS' EQUITY (DEFICIT) (607,080 ) (3,765,137 ) (4,372,217 ) (181,415 ) (2,983,444 ) (3,164,859 ) Total Liabilities and Stockholders' Deficit $ 402,000 $ 889,028 – $ 889,028 $ – $ 992,074 (0 ) $ 992,074 See accompanying notes to the Unaudited Pro Forma Condensed Combined Financial Information FICAAR, INC. PRO FORMA CONDENSED COMBINED STATEMENTS OF OPERATIONS (Unaudited) NINE MONTHS ENDED SEPTEMBER 30,2021 YEAR ENDED DECEMBER 31, 2020 FICAAR HYEDGE Merger Pro Forma FICAAR HYEDGE Merger Pro Forma INC. INC. Adjustments Combined INC. INC. Adjustments Combined (Public Co.) (Private Co.) (Public Co.) (Private Co.) Accounting Accounting Accounting Accounting Acquiree Acquiror Acquiror Acquiror REVENUES Net Sales $ – $ 1,522,428 $ 1,522,428 $ – $ 2,279,297 $ 2,279,297 TOTAL REVENUES COST OF REVENUES – 669,436 669,436 – 966,747 966,747 GROSS PROFIT – 852,991 852,991 – 1,312,550 1,312,550 OPERATING EXPENSES Manufacturing expenses – 90,114 – – – – Sales and Marketing – 1,276,867 1,276,867 – 2,386,482 2,386,482 General and administrative 15,133 643,453 658,586 16,562 1,185,773 1,202,335 Total Expenses 15,133 2,010,434 1,935,453 16,562 3,572,255 3,588,817 INCOME (LOSS) FROM OPERATIONS (15,133 ) (1,157,442 ) (1,082,462 ) (16,562 ) (2,259,705 ) (2,276,267 ) OTHER INCOME (EXPENSE) Amortization of debt discount (387,996 ) – (387,996 ) – – – Derivative expense 97,654 – 97,654 – – – Change in FMV of derivatives (124,406 ) – – – – – Interest expense (18,266 ) (124,639 ) (142,904 ) (8,687 ) (101,685 ) (110,372 ) Other income (expense) 22,482 100,840 123,322 – (209,533 ) (209,533 ) TOTAL OTHER INCOME (EXPENSE) (410,532 ) (23,798 ) (309,924 ) (8,687 ) (311,218 ) (319,905 ) NET INCOME (LOSS) $ (425,665 ) $ (1,181,241 ) $ (1,392,386 ) $ (25,249 ) $ (2,570,923 ) $ (2,596,172 ) Common stock outstanding 44,093,276 – 44,093,276 44,093,276 – 44,093,276 Common stock issued in merger – – aa 30,895,530 30,895,530 – – aa 30,895,530 30,895,530 Total common stock outstanding 44,093,276 – – 74,988,806 44,093,276 74,988,806 NET LOSS PER SHARE $ (0.0097 ) $ – $ – $ (0.0186 ) $ (0.0006 ) $ (0.0346 )

DESCRIPTION OF BUSINESS (Detail

DESCRIPTION OF BUSINESS (Details Narrative) - USD ($)	1 Months Ended
	May 28, 2021	Apr. 20, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
[custom:MajorityInterestShares]	29,900,000
Aggregate principal amount		$ 112,715

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Accounting Policies [Abstract]
Cash	$ 38,200	$ 38,200		$ 0
Allowance for doubtful debts	0	0		0
Inventory reserves	0	$ 0		$ 0
Estimated useful lives		three to five years
Advertising costs		$ 121,943	$ 0
Research and development expenses	$ 0

FIXED ASSETS NET (Details - Fix

FIXED ASSETS NET (Details - Fixed Assets, Net) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Machinery and equipment	$ 577,145	$ 0
Construction in progress	3,090	0
Less accumulated depreciation	(301,994)	0
Fixed assets net	$ 278,241	$ 0

FIXED ASSETS, NET (Details Narr

FIXED ASSETS, NET (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 21,332	$ 0	$ 0

GOVERNMENT DEBT (Details - Gove

GOVERNMENT DEBT (Details - Government debt) - Government Debt [Member]	Dec. 31, 2020USD ($)
Debt Instrument [Line Items]
2021
2022
2023
2024
2025	27
Thereafter	149,973
Total Principal Payments	$ 150,000

GOVERNMENT DEBT (Details Narrat

GOVERNMENT DEBT (Details Narrative) - USD ($)	Apr. 07, 2021	Jun. 02, 2020	Apr. 20, 2020
Short-term Debt [Line Items]
Aggregate amount			$ 112,715
Paycheck Protection Program Loan [Member]
Short-term Debt [Line Items]
Aggregate amount			$ 112,715
Interest rate			1.00%
Monthly payments of principal and interest			$ 9,443
Forgiveness of debt	$ 112,715
Interest paid	$ 1,083
Economic Injury Disaster Loan [Member]
Short-term Debt [Line Items]
Aggregate amount		$ 150,000
Interest rate		3.75%
Monthly payments of principal and interest		$ 731
Received an advance		$ 10,000

NOTES PAYABLE-THIRD PARTIES (De

NOTES PAYABLE-THIRD PARTIES (Details - Convertible notes payable) - USD ($)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Apr. 20, 2020
Debt Instrument [Line Items]
Total notes payable	$ 293,340	$ 108,196
Debt Instrument, Face Amount			$ 112,715
Convertible Promissory Note 1 [Member]
Debt Instrument [Line Items]
Interest rate	800.00%
Stock Price	$ 0.01
Maturity Date	Jun. 30, 2022
Unamortized discount	$ 61,463
Total notes payable	$ 52,406	108,196
Convertible Promissory Note 2 [Member]
Debt Instrument [Line Items]
Interest rate	10.00%
Maturity Date	May 27, 2022
Unamortized discount	$ 118,200
Total notes payable	131,800	0
Debt Instrument, Face Amount	$ 250,000
Convertible Promissory Note 3 [Member]
Debt Instrument [Line Items]
Interest rate	10.00%
Maturity Date	Jul. 22, 2022
Unamortized discount	$ 115,866
Total notes payable	36,134	0
Debt Instrument, Face Amount	$ 152,000
Convertible Promissory Note 4 [Member]
Debt Instrument [Line Items]
Interest rate	10.00%
Maturity Date	May 1, 2022
Monthly payments	$ 1,000
Unsecured Promissory Note [Member]
Debt Instrument [Line Items]
Total notes payable	$ 73,000	$ 0

NOTES PAYABLE-THIRD PARTIES (_2

NOTES PAYABLE-THIRD PARTIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Short-term Debt [Line Items]
Warrant liability discount	$ 415,608		$ 415,608		$ 0
Amortization of Debt Discount (Premium)	346,478	$ 0	387,996	$ 0
Convertible notes discount	$ 2,595,528		$ 2,595,528		$ 0
Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Number of warrants purchased			250,000
Exercise Price	$ 1		$ 1
Convertible Notes Payable One [Member]
Short-term Debt [Line Items]
Number of warrants purchased			300,000
Exercise Price	$ 0.55		$ 0.55
Warrant [Member]
Short-term Debt [Line Items]
Amortization of Debt Discount (Premium)			$ 167,935	0
Convertible Notes [Member]
Short-term Debt [Line Items]
Amortization of Debt Discount (Premium)			$ 216,341	$ 0

NOTES PAYABLE - RELATED PARTY_2

NOTES PAYABLE - RELATED PARTY (Details - Notes Payable Related Party) - USD ($)		Sep. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Total Notes Payable-Related Party		$ 641,116	$ 6,525
Secured Promissory Note [Member]
Debt Instrument [Line Items]
Total Notes Payable-Related Party	[1]	445,116	0
Secured Promissory Note One [Member]
Debt Instrument [Line Items]
Total Notes Payable-Related Party	[1]	100,000	0
Secured Promissory Note Two [Member]
Debt Instrument [Line Items]
Total Notes Payable-Related Party	[1],[2]	90,000	0
Unsecured Promissory Note [Member]
Debt Instrument [Line Items]
Total Notes Payable-Related Party		$ 6,525	$ 6,525
[1]	Secured by all of Company’s accounts receivable and inventory
[2]	Includes a five (5) year common stock warrant of common stock. Warrants equal to 1% of the principal loan divided by $0.414, exercisable at the fair market value on execution date.

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details - Asset measured at fair value) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Derivative Liabilities	$ 528,773	$ 0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative Liabilities	0	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative Liabilities	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative Liabilities	$ 528,773	$ 0

DERIVATIVE LIABILITIES (Detai_2

DERIVATIVE LIABILITIES (Details - Changes in fair value of liability) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Derivative Liabilities
Derivative Liability, Noncurrent	$ 0	$ 0
[custom:AggregateFairValueOfConversionFeaturesUponIssuance]	660,696	0
[custom:FairValueOfDerivativesReclassifiedToEquity]	0	0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Transfers Into Level 3	0	0
[custom:FairValueOfWarrantsNettedAgainstCommonStockIssuedForStock]	0	0
[custom:ChangeInFairValueOfConversionFeatures]	(131,963)	0
[custom:ChangeInFairValueOfWarrantAndStockOptionDerivativeLiabilities]	0	0
Derivative Liability, Noncurrent	$ 528,773	$ 0

DERIVATIVE LIABILITIES (Detai_3

DERIVATIVE LIABILITIES (Details Narrative) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Derivative Liabilities
Derivative Liability, Current	$ 528,733	$ 0

MERGER AND RELATED TRANSACTIO_2

MERGER AND RELATED TRANSACTIONS (Details Narrative) - shares	Aug. 06, 2021	Sep. 30, 2021
Business Combination and Asset Acquisition [Abstract]
Conversion rate	0.70%
Issued shares		30,197,888

EQUITY (Details Narrative)

EQUITY (Details Narrative) - $ / shares	Sep. 30, 2021	Aug. 06, 2021	Dec. 31, 2020
Class of Stock [Line Items]
Common stock, shares authorized	200,000,000		200,000,000
Common stock, par value	$ 0.001		$ 0.001
Common stock, shares issued	74,291,164		44,093,276
Common stock, shares outstanding	74,291,164		44,093,276
Preferred stock, shares authorized	30,000,000		30,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001		$ 0.001
Preferred Stock Unissued	11,000,000
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	1,000,000	1,000,000	1,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001		$ 0.001
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	18,000,000	18,000,000	18,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001		$ 0.001

INCOME TAXES (Details - Deferre

INCOME TAXES (Details - Deferred Income Tax Asset) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Deferred tax asset:
Net operating loss carry-forward	$ 12,300,000	$ 11,000,000
Less: valuation allowance	(12,300,000)	(11,000,000)
Net deferred income tax asset	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwed	$ 19,500,000	$ 18,000,000
Operating Loss Carryforwards, Expiration Date	Dec. 31, 2036
Income Tax Expense (Benefit)	$ 0	0
Uncertain tax positions	$ 0	0
Federal [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwed		11,000,000
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwed		$ 10,000,000

Pro Forma Schedules (Details)

Pro Forma Schedules (Details) - USD ($)	3 Months Ended		9 Months Ended			12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
CURRENT ASSETS:
Cash	$ 38,200		$ 38,200			$ 0
Accounts receivable	106,832		106,832			0
Inventory	406,449		406,449			0
TOTAL CURRENT ASSETS	610,787		610,787			0
PROPERTY AND EQUIPMENT, net	278,241		278,241			0
Assets	889,028		889,028			0
CURRENT LIABILITIES
Loan payable	160,000		160,000			0
Derivative liabilities	528,733		528,733			0
Warrant liabilities	181,543		181,543			0
TOTAL CURRENT LIABILITIES	5,261,246		5,261,246			66,694
NON-CURRENT LIABILITIES
TOTAL NON-CURRENT LIABILITIES	0		0			114,721
TOTAL LIABILITIES	5,261,246		5,261,246			181,415
STOCKHOLDERS' EQUITY (DEFICIT):
Common stock	74,291		74,291			44,093
Additional paid-in capital	(3,547,189)		(3,547,189)			(44,093)
Accumulated earnings (deficit)	(900,323)		(900,323)			(181,415)
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	(4,372,218)	$ (173,068)	(4,372,218)	$ (173,068)	$ (146,220)	(181,415)	$ (156,166)	$ (117,398)
Total Liabilities and Stockholders' Deficit	889,028		889,028			0
REVENUES
Net Sales	513,174	0	513,174	0
COST OF REVENUES	246,307	0	246,307	0
GROSS PROFIT	266,867	0	266,867	0
OPERATING EXPENSES
Sales and Marketing	358,270	0	358,270	0
General and administrative	234,310	3,360	247,168	10,512
Total Expenses	633,806	3,360	646,664	10,512
INCOME (LOSS) FROM OPERATIONS	(366,939)	(3,360)	(379,797)	(10,512)
OTHER INCOME (EXPENSE)
Amortization of debt discount	346,478	0	387,996	0
Change in FMV of derivatives	124,406	0	124,406	0
TOTAL OTHER INCOME (EXPENSE)	96,504	2,145	339,111	6,390
NET INCOME (LOSS)	$ (463,443)	$ (5,505)	$ (718,908)	$ (16,902)	$ (28,822)
Total common stock outstanding	64,225,201	44,093,276	50,803,918	44,093,276
NET LOSS PER SHARE	$ (0.0072)	$ (0.0001)	$ (0.0142)	$ (0.0004)
Pro Forma [Member]
CURRENT ASSETS:
Cash	$ 38,200		$ 38,200			70,256
Accounts receivable	106,832		106,832			139,315
Loan receivable	0		0			0
Inventory	406,449		406,449			383,245
Other current assets	59,306		59,306			74,321
TOTAL CURRENT ASSETS	610,787		610,787			667,137
PROPERTY AND EQUIPMENT, net	278,241		278,241			324,937
Assets	889,028		889,028			992,074
CURRENT LIABILITIES
Accounts payable and accrued expenses	3,305,886		3,305,886			3,055,394
Notes payable- Shareholders	641,641		641,641			635,116
Government Loans	160,000		160,000			272,715
Loan payable	0		0			0
Current portion of notes payable, net of debt discount	293,341		293,341			0
Derivative liabilities	528,733		528,733			0
Warrant liabilities	181,543		181,543			0
Other current liabilities	150,102		150,102			33,491
TOTAL CURRENT LIABILITIES	5,261,245		5,261,245			3,996,716
NON-CURRENT LIABILITIES
Other non-current liabilities	0		0			45,496
Notes payable- Shareholders	0		0			114,721
TOTAL NON-CURRENT LIABILITIES	0		0			160,217
TOTAL LIABILITIES	5,261,245		5,261,245			4,156,933
STOCKHOLDERS' EQUITY (DEFICIT):
Preferred stock	1,003		1,003			1,003
Common stock	74,291		74,291			74,291
Common stock options	0		0			0
Warrants	0		0			0
Additional paid-in capital	(3,840,431)		(3,840,431)			(3,058,738)
Accumulated earnings (deficit)	(607,080)		(607,080)			(25,801,841)
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	(4,372,217)		(4,372,217)			(3,164,859)
Total Liabilities and Stockholders' Deficit	889,028		889,028			992,074
REVENUES
Net Sales			1,522,428			2,279,297
COST OF REVENUES			669,436			966,747
GROSS PROFIT			852,991			1,312,550
OPERATING EXPENSES
Manufacturing expenses			0			0
Sales and Marketing			1,276,867			2,386,482
General and administrative			658,586			1,202,335
Total Expenses			1,935,453			3,588,817
INCOME (LOSS) FROM OPERATIONS			(1,082,462)			(2,276,267)
OTHER INCOME (EXPENSE)
Amortization of debt discount			(387,996)			0
Derivative expense			97,654			0
Change in FMV of derivatives			0			0
Interest expense			(142,904)			(110,372)
Other income (expense)			123,322			(209,533)
TOTAL OTHER INCOME (EXPENSE)			(309,924)			(319,905)
NET INCOME (LOSS)			$ (1,392,386)			$ (2,596,172)
Common stock outstanding			44,093,276			44,093,276
Common stock issued in merger			30,895,530			30,895,530
Total common stock outstanding			0			74,988,806
NET LOSS PER SHARE			$ 0			$ (0.0346)
HYEDGE INC. [Member]
CURRENT ASSETS:
Cash	38,200		$ 38,200			$ 70,256
Accounts receivable	106,832		106,832			139,315
Loan receivable	0		0			0
Inventory	406,449		406,449			383,245
Other current assets	59,306		59,306			74,321
TOTAL CURRENT ASSETS	610,787		610,787			667,137
PROPERTY AND EQUIPMENT, net	278,241		278,241			324,937
Assets	889,028		889,028			992,074
CURRENT LIABILITIES
Accounts payable and accrued expenses	3,233,948		3,233,948			3,022,191
Notes payable- Shareholders	635,116		635,116			635,116
Government Loans	160,000		160,000			272,715
Loan payable	402,000		402,000			0
Current portion of notes payable, net of debt discount	73,000		73,000			0
Derivative liabilities	0		0			0
Warrant liabilities	0		0			0
Other current liabilities	150,102		150,102			0
TOTAL CURRENT LIABILITIES	4,654,165		4,654,165			3,930,022
NON-CURRENT LIABILITIES
Other non-current liabilities	0		0			45,496
Notes payable- Shareholders	0		0			0
TOTAL NON-CURRENT LIABILITIES	0		0			45,496
TOTAL LIABILITIES	4,654,165		4,654,165			3,975,518
STOCKHOLDERS' EQUITY (DEFICIT):
Preferred stock	0		0			245
Common stock	0		0			143
Common stock options	0		0			58
Warrants	0		0			18
Additional paid-in capital	10,226,770		10,226,770			9,826,305
Accumulated earnings (deficit)	(13,991,907)		(13,991,907)			(12,810,213)
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	(3,765,137)		(3,765,137)			(2,983,444)
Total Liabilities and Stockholders' Deficit	889,028		889,028			992,074
REVENUES
Net Sales			1,522,428			2,279,297
COST OF REVENUES			669,436			966,747
GROSS PROFIT			852,991			1,312,550
OPERATING EXPENSES
Manufacturing expenses			90,114			0
Sales and Marketing			1,276,867			2,386,482
General and administrative			643,453			1,185,773
Total Expenses			2,010,434			3,572,255
INCOME (LOSS) FROM OPERATIONS			(1,157,442)			(2,259,705)
OTHER INCOME (EXPENSE)
Amortization of debt discount			0			0
Derivative expense			0			0
Change in FMV of derivatives			0			0
Interest expense			(124,639)			(101,685)
Other income (expense)			100,840			(209,533)
TOTAL OTHER INCOME (EXPENSE)			(23,798)			(311,218)
NET INCOME (LOSS)			$ (1,181,241)			$ (2,570,923)
Common stock outstanding			0			0
Common stock issued in merger			0			0
Total common stock outstanding			0			44,093,276
NET LOSS PER SHARE			$ 0			$ (0.0006)
Merger Adjustments [Member]
CURRENT ASSETS:
Loan receivable	(402,000)		$ (402,000)
CURRENT LIABILITIES
Loan payable	402,000		402,000
STOCKHOLDERS' EQUITY (DEFICIT):
Preferred stock						$ 758
Common stock						30,055
Common stock options						(58)
Warrants						(18)
Additional paid-in capital	(13,991,907)		(13,991,907)			(12,840,950)
Accumulated earnings (deficit)	13,991,907		13,991,907			12,810,213
Total Liabilities and Stockholders' Deficit	0		$ 0			$ 0
OTHER INCOME (EXPENSE)
Common stock issued in merger			30,895,530			30,895,530
FICAAR INC. [Member]
CURRENT ASSETS:
Cash	0		$ 0			$ 0
Accounts receivable	0		0			0
Loan receivable	402,000		402,000			0
Inventory	0		0			0
Other current assets	0		0			0
TOTAL CURRENT ASSETS	402,000		402,000			0
PROPERTY AND EQUIPMENT, net	0		0			0
Assets	402,000		402,000			0
CURRENT LIABILITIES
Accounts payable and accrued expenses	71,938		71,938			33,203
Notes payable- Shareholders	6,525		6,525			0
Government Loans	0		0			0
Loan payable	0		0			0
Current portion of notes payable, net of debt discount	220,341		220,341			0
Derivative liabilities	528,733		528,733			0
Warrant liabilities	181,543		181,543			0
Other current liabilities	0		0			33,491
TOTAL CURRENT LIABILITIES	1,009,080		1,009,080			66,694
NON-CURRENT LIABILITIES
Other non-current liabilities	0		0			0
Notes payable- Shareholders	0		0			114,721
TOTAL NON-CURRENT LIABILITIES	0		0			114,721
TOTAL LIABILITIES	1,009,080		1,009,080			181,415
STOCKHOLDERS' EQUITY (DEFICIT):
Preferred stock	1,003		1,003			0
Common stock	74,291		74,291			44,093
Common stock options	0		0			0
Warrants	0		0			0
Additional paid-in capital	(75,294)		(75,294)			(44,093)
Accumulated earnings (deficit)	(607,080)		(607,080)			(181,415)
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	(607,080)		(607,080)			(181,415)
Total Liabilities and Stockholders' Deficit	$ 402,000		402,000			0
REVENUES
Net Sales			0			0
COST OF REVENUES			0			0
GROSS PROFIT			0			0
OPERATING EXPENSES
Manufacturing expenses			0			0
Sales and Marketing			0			0
General and administrative			15,133			16,562
Total Expenses			15,133			16,562
INCOME (LOSS) FROM OPERATIONS			(15,133)			(16,562)
OTHER INCOME (EXPENSE)
Amortization of debt discount			(387,996)			0
Derivative expense			97,654			0
Change in FMV of derivatives			(124,406)			0
Interest expense			(18,266)			(8,687)
Other income (expense)			22,482			0
TOTAL OTHER INCOME (EXPENSE)			(410,532)			(8,687)
NET INCOME (LOSS)			$ (425,665)			$ (25,249)
Common stock outstanding			44,093,276			44,093,276
Common stock issued in merger			0			0
Total common stock outstanding			44,093,276			74,988,806
NET LOSS PER SHARE			$ (0.0097)			$ (0.0186)