Brownie's Marine (BWMG) 10-Q 19 Nov 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Nov. 16, 2018
Document And Entity Information
Entity Registrant Name	Brownie's Marine Group, Inc
Entity Central Index Key	1,166,708
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		154,824,853
Trading Symbol	BWMG
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,018

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Current assets
Cash	$ 133,164	$ 150,898
Accounts receivable, net of $9,200 and $16,848 allowance for doubtful accounts, respectively	64,978	4,494
Accounts receivable - related parties	52,079	55,681
Inventory	981,391	822,886
Prepaid expenses and other current assets	47,359	251,587
Total current assets	1,278,971	1,285,546
Property, equipment, and leasehold improvements, net	37,500	27,498
Deferred tax asset, net - non-current		2,520
Other assets	27,649	6,649
Total assets	1,344,120	1,322,213
Current liabilities
Accounts payable and accrued liabilities	642,331	392,738
Customer deposits and unearned revenue	115,215	97,249
Royalties payable - related parties	1,184
Other liabilities	142,099	141,760
Convertible debentures, net	405,810	389,803
Total current liabilities	1,306,639	1,021,550
Total liabilities	1,306,639	1,021,550
Commitments and contingencies
Stockholders' equity
Preferred stock; $0.001 par value: 10,000,000 shares authorized; 425,000 issued and outstanding	425	425
Common stock; $0.0001 par value; 1,000,000,000 shares authorized; 104,824,853 and 98,192,717 shares issued and outstanding at September 30, 2018 and December 31, 2017, respectively	10,481	9,819
Common stock payable; $0.0001 par value; 138,941 and 138,941 shares, respectively	14	14
Additional paid-in capital	9,283,289	9,170,198
Accumulated deficit	(9,256,728)	(8,879,793)
Total stockholders' equity	37,481	300,663
Total liabilities and stockholders' equity	$ 1,344,120	$ 1,322,213

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 9,200	$ 16,848
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, share issued	425,000	425,000
Preferred stock, share outstanding	425,000	425,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	104,824,853	98,192,717
Common stock, share outstanding	104,824,853	98,192,717
Common stock payable, par value	$ 0.0001	$ 0.0001
Common stock payable, shares outstanding	138,941	138,941

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net revenues
Net revenues	$ 674,011	$ 574,684	$ 1,542,531	$ 1,149,690
Net revenues - related parties	213,719	220,586	510,132	585,972
Total net revenues	887,730	795,270	2,052,663	1,735,662
Cost of net revenues
Cost of net revenues	464,473	394,438	1,275,541	794,192
Cost of net revenues – related parties	175,286	109,589	254,201	293,043
Royalties expense - related parties	19,137	12,761	42,532	42,247
Total cost of net revenues	658,896	516,788	1,572,274	1,129,482
Gross profit	228,834	278,482	480,389	606,180
Operating expenses
Selling, general and administrative	239,986	225,194	743,695	555,561
Research and development costs	32,346	12,730	75,522	13,935
Total operating expenses	272,332	237,924	819,217	569,496
(Loss) income from operations	(43,498)	40,558	(338,828)	36,684
Other (income) expense, net
Other (income) expense, net		(1,038)		(2,245)
Interest expense	6,294	7,750	38,107	23,140
Total other (income) expense, net	6,294	6,712	38,107	20,895
Net (loss) income before provision for income taxes	(49,792)	33,846	(376,935)	15,789
Provision for income tax expense
Net (loss) income	$ (49,792)	$ 33,846	$ (376,935)	$ 15,789
Basic (loss) income per common share
Diluted (loss) income per common share
Basic weighted average common shares outstanding	104,404,703	78,710,793	103,283,065	74,243,470
Diluted weighted average common shares outstanding	104,404,703	136,867,655	103,283,065	132,400,332

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Equity (Unaudited) - 9 months ended Sep. 30, 2018 - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Common Stock Payable [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2017	$ 425	$ 9,819	$ 14	$ 9,170,198	$ (8,879,793)	$ 300,663
Balance, shares at Dec. 31, 2017	425,000	98,192,717	138,941
Shares issued for services		$ 325		53,428		53,753
Shares issued for services, shares		3,264,019
Unit offering		$ 261		29,739		30,000
Unit offering, shares		2,608,695
Shares issued for licensing fee		$ 76		29,924		30,000
Shares issued for licensing fee, shares		759,422
Net loss					(376,935)	(376,935)
Balance at Sep. 30, 2018	$ 425	$ 10,481	$ 14	$ 9,283,289	$ (9,256,728)	$ 37,481
Balance, shares at Sep. 30, 2018	425,000	104,824,853	138,941

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash flows provided by operating activities:
Net (loss) income	$ (376,935)	$ 15,789
Adjustments to reconcile net (loss) income to cash used in operating activities:
Depreciation and amortization	17,798	20,060
Shares issued for services	53,753	66,393
Shares issued for licensing fee	3,000
Amortization of debt discount	18,751
Change in deferred tax asset, net	2,520
Forgiveness of debenture debt	(2,744)
Changes in operating assets and liabilities:
Change in accounts receivable, net	(60,484)	(52,541)
Change in accounts receivable - related parties	3,602	13,250
Change in inventory	(158,505)	(34,123)
Change in prepaid expenses and other current assets	203,428	(133,179)
Change in other assets	(21,000)
Change in accounts payable and accrued liabilities	249,594	62,530
Change in customer deposits and unearned revenue	17,966	(11,491)
Change in other liabilities	338	(37,185)
Change in royalties payable - related parties	1,184	(937)
Net cash used in operating activities	(47,734)	(91,434)
Cash flows from investing activities:
Net cash used in investing activities
Cash flows from financing activities:
Repayments on notes payable		(4,131)
Proceeds from unit offering	30,000
Net cash provided by (used in) financing activities	30,000	(4,131)
Net change in cash	(17,734)	(95,565)
Cash, beginning of period	150,898	191,749
Cash, end of period	133,164	96,184
Supplemental disclosures of cash flow information:
Cash paid for interest
Cash paid for income taxes
Supplemental disclosures of non-cash investing activities
Receipt of prepaid fixed asset	27,800
Conversion of related party debt to stock		63,303
Prepaid share based compensation		$ 33,607

Description of Business and Sum

Description of Business and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Description of Business and Summary of Significant Accounting Policies	1. DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Description of business On August 7, 2017, Brownie’s Marine Group, Inc. entered into an Exclusive Distribution Agreement with Lenhardt & Wagner GmbH (“L&W”), a German-based company engaged in the development, manufacturing and sales of high pressure air and industrial gas compressor packages. Under the terms of the Exclusive Distribution Agreement, we were appointed the exclusive distributor of L&W’s complete product line in North America and South America, including the Caribbean (the “Territory”). Pursuant to an intercompany assignment, Brownie’s High Pressure Compressor Services, Inc., our newly-formed wholly-owned subsidiary (“BHP”), is party to the agreement. Through BHP we expect to conduct business and build the brand name “L&W Americas/LWA”, establishing sales, distribution and service centers for high pressure air and industrial gas systems in the dive, fire, CNG, military, scientific, recreational and aerospace industries. Our goal will be to build a network of jobbers, dealers, installers and high-pressure compressor distributors throughout the Territory by leveraging our know-how, brand awareness, complimentary products and creating sustainable distribution and core product OEM integration relationships. In December 2017, the Company formed a new wholly-owned subsidiary bLU3, Inc. The Company was formed to develop and market an innovation electric shallow dive system that is completely portable to the user. As of September 30, 2018, there were as yet no operations, other than related research expenditures, in the new company. Basis of Presentation The condensed consolidated balance sheet as of December 31, 2017 has been derived from the Company’s audited financial statements for the year ended December 31, 2017. While management of the Company believes that the disclosures presented are adequate to make the information not misleading, these condensed consolidated financial statements should be read in conjunction with our audited financial statements and the footnotes thereto for the fiscal year ended December 31, 2017 as filed with the Securities and Exchange Commission as part of the Company’s Form 10-K which was filed on April 17, 2018. Definition of fiscal year Principles of Consolidation Use of estimates Reclassifications Cash and equivalents Going Concern Because the Company believes that existing operational cash flow may not be sufficient to fund presently anticipated operations, this raises substantial doubt about our ability to continue as a going concern. Therefore, the Company will continue to raise additional funds as needed and is currently exploring alternative sources of financing. The Company has issued common stock and convertible debentures as an interim measure to finance working capital needs and may continue to raise additional capital through sale of restricted common stock or other securities or obtaining short term loans. If the Company fails to raise additional funds when needed, or does not have sufficient cash flows from sales, it may be required to scale back or cease operations, liquidate assets and possibly seek bankruptcy protection. Accordingly, it would be unlikely for us to continue as a going concern for one year from the issuance of the financial statements. The accompanying condensed consolidated financial statements do not include any adjustments that may result from the outcome of these uncertainties. Accounts receivable Inventory Property, equipment and leasehold improvements The Company periodically evaluates 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. Revenue recognition Contract costs include all direct material and labor costs and those indirect costs related to contract performance, such as indirect labor, supplies, tools, repairs, and depreciation costs. General and administrative costs are charged to expense as incurred. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. Change in job performance, job conditions, and estimated profitability may result in revisions to costs and income and are recognized in the period in which the revisions are determined. Revenue and costs incurred for time and material projects are recognized as the work is performed. Product development costs Advertising and marketing costs Research and development costs Research and Development Customer deposits and returns policy Income taxes Management is in the process of reviewing the Jobs Act, but has not completed its analysis at the statement date. The Company accounts for its income taxes under the assets and liabilities method, which requires recognition of deferred tax assets and liabilities for future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined based on the differences between the financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The Company records net deferred tax assets to the extent the Company believes these assets will more likely than not be realized. In making such determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and recent financial operations. A valuation allowance is established against deferred tax assets that do not meet the criteria for recognition. In the event the Company were to determine that it would be able to realize deferred income tax assets in the future in excess of their net recorded amount, they would make an adjustment to the valuation allowance which would reduce the provision for income taxes. The Company follows the accounting guidance which provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. Income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized initially and in subsequent periods. Also included is guidance on measurement, derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. Comprehensive income Stock-based compensation Beneficial conversion features on convertible debentures Fair value of financial instruments Level 1 - Quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities. Level 2 - Quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation. Inputs are used in applying the various valuation techniques and broadly refer to the assumptions that market participants use to make valuation decisions, including assumptions about risk. An investment’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. However, the determination of what constitutes “observable” requires significant judgment by the Company. Management considers observable data to be market data which is readily available, regularly distributed or updated, reliable and verifiable, not proprietary, provided by multiple, independent sources that are actively involved in the relevant market. The categorization of an investment within the hierarchy is based upon the pricing transparency of the investment and does not necessarily correspond to the Company’s perceived risk of that investment. At September 30, 2018, and December 31, 2017, the carrying amount of cash, accounts receivable, accounts receivable – related parties, customer deposits and unearned revenue, royalties payable – related parties, other liabilities, and accounts payable and accrued liabilities approximate fair value because of the short maturity of these instruments. Earnings per common share New accounting pronouncements In June 2018, the Financial Accounting Standards Board issed ASU 2018-7, “Compensation – Stock Compensation” (Topic 718) amending the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. The amendments specify that Topic 718 applies to all share-based payment transactions in which a grantor acquires goods or services to be used or consumed in a grantor’s own operations by issuing share-based payment awards. The amendments specify that nonemployee share-based payments are measured at grant-date fair value with the grant date being defined when the parties reach a mutual understanding of the key terms and conditions of the share-based award. ASU 2018-07 is effective for public entities for fiscal years beginning after December 15, 2018, including interim periods within that fiscal year. We do not believe the adoption of ASU 2018—07 will have an impact on our operations, cash flows or financial condition. In March 2018, the FASB issued ASU 2018-05 , “Income Taxes” (Topic 740) In April 2016, the FASB issued ASU No. 2016-15, “Classification of Certain Cash Receipts and Cash Payments.” In April 2016, the FASB issued ASU 2016–10 Revenue from Contract with Customers (Topic 606) In February 2016, the FASB issued ASU 2016-02, Leases In July 2015, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2015-11, Inventory The Company believes there was no other new accounting guidance adopted, but not yet effective that either has not already been disclosed in prior reporting periods or is relevant to the readers of our financial statements.

Inventory

Inventory	9 Months Ended
	Sep. 30, 2018
Inventory Disclosure [Abstract]
Inventory	2. INVENTORY Inventory consists of the following as of: September 30, 2018 December 31, 2017 Raw materials $ 430,102 $ 614,541 Work in process — — Finished goods 551,289 208,345 $ 981,391 $ 822,886

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	9 Months Ended
	Sep. 30, 2018
Prepaid Expenses And Other Current Assets
Prepaid Expenses and Other Current Assets	3. PREPAID EXPENSES AND OTHER CURRENT ASSETS September 30, 2018 December 31, 2017 Prepaid inventory $ 9,977 $ 27,715 Prepaid insurance 9,893 7,453 Prepaid other current assets 27,489 216,419 $ 47,359 $ 251,587

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	4. PROPERTY AND EQUIPMENT, NET Property and equipment consists of the following as of: September 30, 2018 December 31, 2017 Tooling and equipment $ 153,632 $ 125,832 Computer equipment and software 27,469 27,469 Vehicles 44,160 44,160 Leasehold improvements 43,779 43,779 269,040 241,240 Less: accumulated depreciation and amortization (231,540 ) (213,742 ) $ 37,500 $ 27,498 Depreciation and amortization expense totaled $9,141 and $17,798 for the three and nine month periods ending September 30, 2018, and $2,219 and $20,060 for the three and nine month periods ending September 30, 2017, respectively.

Other Assets

Other Assets	9 Months Ended
	Sep. 30, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Assets	5. OTHER ASSETS Other assets at September 30, 2018 consisted of the non-current portion of a licensing fee of $21,000 and $6,649 in refundable deposits. At December 31, 2017, the balance of $6,649 consisted solely of refundable deposits. In April, 2018, the Company entered into an exclusive Patent License Agreement relating to intellectual property to be utilized in underwater breathing systems supplying breathing air to divers at low pressure. Under the license agreement, the Company paid an initial license fee through the issuance of 759,422 shares of common stock with a fair value of $30,000. Amortization expense recognized under the license agreement totaled $1,500 and $3,000 for the three and nine month periods ended September 30, 2018, respectively. The license agreement further provides for royalties to be paid based on annual net revenues achieved utilizing the contracted technology. As the Company’s product intended to utilize the contracted technology is still in the development stage and no sales are anticipated at least through calendar 2018, no contingent liability has been recognized.

Customer Credit Concentrations

Customer Credit Concentrations	9 Months Ended
	Sep. 30, 2018
Risks and Uncertainties [Abstract]
Customer Credit Concentrations	6. CUSTOMER CREDIT CONCENTRATIONS The Company sells to three (3) entities owned by the brother of Robert Carmichael, the Company’s Chief Executive Officer, and three (3) companies owned by the Chief Executive Officer as further discussed in Note 7 - RELATED PARTIES TRANSACTIONS. Combined sales to these six (6) entities for the three months ended September 30, 2018 and 2017, represented 24.07% and 27.74% respectively, of total net revenues. Combined sales to these six (6) entities for the nine months ended September 30, 2018 and 2017, represented 24.85% and 33.76% respectively, of total net revenues.

Related Parties Transactions

Related Parties Transactions	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
Related Parties Transactions	7. RELATED PARTIES TRANSACTIONS Net revenues and accounts receivable – related parties The Company sells products to Brownie’s Global Logistics, LLC. (“BGL”), 940 Associates, Inc. and 3D Buoy, LLC affiliated with the Company’s Chief Executive Officer. Terms of sale are more favorable than those extended to BWMG’s regular customers, but these terms are no more favorable than those extended to Brownie’s strategic partners. Terms of sale to BGL approximate cost or include a nominal margin. These terms are consistent with those extended to Brownie’s strategic partners. Strategic partner terms on a per order basis include promotion of BWMG’s technologies and “Brownie’s” brand, offered only on product or services not offered for resale, and must provide for reciprocal terms or arrangements to BWMG on strategic partners’ product or services. BGL is fulfilling the strategic partner terms by providing exposure for BWMG’s technologies and “Brownie’s” brand in the yachting and exploration community world-wide through its operations. Combined net revenues from these entities for three month periods ended September 30, 2018 and 2017, were $0 and $223, respectively. Combined net revenues from these entities for nine month periods ended September 30, 2018 and 2017, were $0 and $3,289, respectively. Combined accounts receivable from BGL, 940 Associates and 3D Buoy totaled $5,106 and $4,043 at September 30, 2018 and December 31, 2017, respectively. Royalties expense – related parties Stock options outstanding from patent purchase

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	9 Months Ended
	Sep. 30, 2018
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	8. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued liabilities consists of the following as of: September 30, 2018 December 31, 2017 Accounts payable trade and other $ 266,988 $ 143,347 Accrued payroll & fringe benefits 57,211 29,023 Accrued payroll taxes & withholding 87,096 8,689 Accrued interest 231,036 211,679 $ 642,331 $ 392,738 Balances due certain vendors are in arrears to varying degrees. The Company is handling all delinquent accounts on a case-by-case basis.

Other Liabilities

Other Liabilities	9 Months Ended
	Sep. 30, 2018
Other Liabilities Disclosure [Abstract]
Other Liabilities	9. OTHER LIABILITIES Other liabilities consist of the following as of September 30, 2018 December 31, 2017 Short-term loans $ 126,572 $ 126,572 (*) Asset purchase agreement payable 12,857 12,857 On-line training liability 931 2,331 Other 1,739 — $ 142,099 $ 141,760 (*) Initial balance of $200,000 non-convertible note dated July 7, 2013. The note carries a 0% interest rate and is due on demand.

Convertible Debentures

Convertible Debentures	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Convertible Debentures	10. CONVERTIBLE DEBENTURES Convertible debentures consist of the following at September 30, 2018: Origination Date Maturity Date Interest Rate Origination Principal Balance Original Discount Balance Period End Principal Balance Period End Discount Balance Period End Balance, Net Accrued Interest Balance Reg. 5/3/2011 5/5/2012 10 % 300,000 (206,832 ) 300,000 — 300,000 222,500 (1 ) 8/31/2011 8/31/2013 5 % 10,000 (4,286 ) 10,000 — 10,000 3,568 (2 ) 2/10/2012 2/10/2014 10 % 39,724 — 2,743 — — — (3 ) 12/01/17 12/01/18 6 % 50,000 (12,500 ) 50,000 (2,095 ) 47,905 2,500 (4 ) 12/05/17 12/04/18 6 % 50,000 (12,500 ) 50,000 (2,095 ) 47,905 2,468 (5 ) $ 412,743 $ (4,190 ) $ 405,810 $ 231,036 Convertible debentures consist of the following at December 31, 2017: Origination Date Maturity Date Interest Rate Origination Principal Balance Original Discount Balance Period End Principal Balance Period End Discount Balance Period End Balance, Net Accrued Interest Balance Reg. 5/3/2011 5/5/2012 10 % 300,000 (206,832 ) 300,000 — 300,000 200,000 (1 ) 8/31/2011 8/31/2013 5 % 10,000 (4,286 ) 10,000 — 10,000 3,191 (2 ) 2/10/2012 2/10/2014 10 % 39,724 — 2,743 — 2,743 4,331 (3 ) 12/01/17 12/01/18 6 % 50,000 (12,500 ) 50,000 (11,470 ) 38,530 250 (4 ) 12/05/17 12/04/18 6 % 50,000 (12,500 ) 50,000 (11,470 ) 38,530 217 (5 ) $ 412,743 $ (22,940 ) $ 389,803 $ 207,989 Reference numbers in right hand column of table entitled Ref. refer to paragraphs with corresponding numbers that immediately follow this paragraph. (1) On May 3, 2011, the Company borrowed $300,000 in exchange for a convertible debenture. The Debenture bears 10% interest per annum. The lender may at any time convert any portion of the debenture to common shares at a 30% discount of the “Market Price” of the stock based on the average of the previous ten (10) days weighted average closing prices on the date prior to the notice of conversion. The Company may prepay the debenture plus accrued interest at any time before maturity. In addition, as further inducement for loaning the Company the funds, the Company granted the lender 300,000 and 600,000 warrants at $337.50 and $472.50 per share, respectively. As a result, the Company allocated fair market value (“FMV”) to both the BCF and to the warrants, or $206,832, which was recorded as a discount against the debenture. The Company accreted the discount to interest expense. The Company recognized the FMV of the related warrants as $45,000 using the Black-Scholes valuation model. See “Note 13. Subsequent Events.” (2) The Company borrowed $10,000 in exchange for a convertible debenture. The lender at their option may convert all or part of the note plus accrued interest into common stock at a price of thirty percent (30%) discount as determined from the average four (4) highest closing bid prices over the preceding five (5) trading days. The Company valued the beneficial conversion feature of the convertible debenture at $4,286, which was accreted to interest expense over the period of the note. (3) The Company entered into three new debenture agreements upon sale/assignment of the original lenders. Because the stated terms of the new debenture agreement and principal amounts were significantly different from the original debenture, including analysis of value of the beneficial conversion feature at the assignment/purchase date, the transactions are treated as extinguishment of the old debentures and recorded as new for accounting purposes. The conversion price under the debentures was $0.37125 and the lender could convert at any time until the debenture plus accrued interest is paid in full. Various other fees and penalties applied if payments or conversions were not done timely by the Company. The lender was limited to maximum conversion of 4.99% of the outstanding Common Stock of the Company at any one time. On June 15, 2018, the Company entered into a Note Satisfaction, Settlement and General Release Agreement (Satisfaction Agreement) with the lender. Under the terms of the Satisfaction Agreement, the lender released and discharged the Company from any further obligation due the lender with no further consideration. The Company recognized income of $2,743 in principal and $5,393 in related accrued interest. (4) The Company entered into a 6% Secured Convertible Promissory Note, due December 1, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, and is guaranteed by the Company’s wholly-owned subsidiaries, Trebor Industries, Inc. and BHP and the personal guarantee of Robert M. Carmichael, the Company’s Chief Executive Officer. The conversion price under the note range from $0.02 per share if converted in the first year to $0.125 if converted in year five. The lender may convert at any time until the debenture plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding Common Stock of the Company at any one time. (5) The Company entered into a 6% Secured Convertible Promissory Note, due December 4, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, and is guaranteed by the Company’s wholly-owned subsidiaries, Trebor Industries, Inc. and BHP and the personal guarantee of Robert M. Carmichael, the Company’s Chief Executive Officer. The conversion price under the Note range from $0.02 per share if converted in the first year to $0.125 if converted in year five. The lender may convert at any time until the debenture plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding Common Stock of the Company at any one time.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	11. COMMITMENTS AND CONTINGENCIES From time to time the Company is subject to legal proceedings, claims and litigation arising in the ordinary course of business, including matters relating to product liability claims. Such product liability claims sometimes involving wrongful death or injury have historically been covered by product liability insurance, which provided coverage for each claim up to $1,000,000. During the third quarter of 2014, the Company did not renew its product liability insurance since the renewal policy amount was cost prohibitive. As of August 15, 2017, the Company has obtained Product Liability Insurance, although prior claims are not covered under the new policy. The initial term of the policy was through August 14, 2018 and was renewed through August 14, 2019. As previously disclosed, the Company, Trebor and other third parties, are each named as a co-defendants under an action filed in March 2015 in the Circuit Court of Broward County under Case No. CACE15-03238 by the Estate of Ernesto Rodriguez, claiming wrongful death and products liability resulting in the decedent’s drowning death while using a Brownie’s Third Lung product. This claim falls outside the Company’s period of insurance coverage. Plaintiff has claimed damages exceeding $1,000,000. A default judgment was entered against Trebor in 2015 due to its failure to timely respond to the complaint. The Company has obtained different legal representation in this matter and attempted to have the default set aside. On November 2, 2016, the court granted plaintiff’s motion for sanctions against our company for frivolous litigation relating to our attempt to have the matter dismissed and granted the plaintiff’s motion to strike our motion for summary judgment due to our initial default. The Company believes the claim to be a Workers Compensation claim relating exclusively against other non-affiliated defendants and without merit, and will aggressively defend this action and appeal the default judgment. In the event Trebor is unable to overturn the default judgment and the defendants are determined to be at fault, we would seek to allocate damages among all of the other parties, including the plaintiff. At this time, the amount of any loss, or range of loss, cannot be reasonably estimated due to the undetermined validity of any claim or claims made by plaintiff and the mitigating factors among the parties. Therefore, the Company has not recorded reserves and contingent liabilities related to this matter. However, in the future, as the case progresses, the Company may be required to record a contingent liability or reserve for these matters. On August 14, 2014, the Company entered into a new lease commitment. Terms of the new lease include thirty-seven-month term commencing on September 1, 2014; payment of $5,367 security deposit; base rent of approximately $4,000 per month over the term of the lease plus sales tax; and payment of 10.76% of annual operating expenses (i.e. common areas maintenance), which is approximately $2,000 per month subject to periodic adjustment. On December 1, 2016, we entered into an amendment to the initial lease agreement, commencing on October 1, 2017, extending the term for an additional eighty-four months, expiring September 30, 2024. The base rent was increased to $4,626 per month with a 3% annual escalation throughout the amended term. On November 11, 2018, the Company entered a new lease agreement for approximately 8,025 square feet adjoining its existing facility in Pompano Beach, Florida. Terms of the new lease include a sixty-nine month term commencing on January 1, 2019, or the date the Company takes possession of the premises, if earlier; a $6,527 security deposit; initial base rent of approximately $4,848 per month escalating at 3% per year during the term of the lease plus Florida state sales tax and payment of 10.11% of the buildings annual operating expenses (i.e. common area maintenance) which is approximately $1,679 per month subject to adjustment as provided in the lease. We believe that the facilities are suitable for their intended purpose, are being efficiently utilized and provide adequate capacity to meet demand for the foreseeable future. Base rent expense, attributable to the Company’s headquarters facility totaled approximately $13,878 and $30,000 for the three month periods ended September 30, 2018 and 2017, and $41,600 and $54,000 for the nine month periods ending September 30, 2018 and 2017, respectively. The following is an estimate of future minimum rental payments required under our lease agreements: Operating lease year 1 $ 115,361 year 2 118,823 year 3 122,385 year 4 126,060 year 5 and thereafter 244,716 $ 727,345 On August 7, 2017 the Company entered into an Exclusive Distribution Agreement with Lenhardt & Wagner GmbH (“L&W”), a German-based company engaged in the development, manufacturing and sales of high pressure air and industrial gas compressor packages. Under the terms of the Exclusive Distribution Agreement, we were appointed the exclusive distributor of L&W’s complete product line in North America and South America, including the Caribbean (the “Territory”). Pursuant to an intercompany assignment, Brownie’s High Pressure Compressor Services, Inc., our newly-formed wholly-owned subsidiary (“BHP”), is party to the agreement. Through BHP we expect to conduct business and build the brand name “L&W Americas/LWA”, establishing sales, distribution and service centers for high pressure air and industrial gas systems in the dive, fire, CNG, military, scientific, recreational and aerospace industries. Under the terms of the agreement, we were granted a non-exclusive, non-transferrable and irrevocable right to use certain of L&W’s trademarks in connection with the marketing, use, sale and service of the products in the Territory. The agreement is for an initial term of five years, and will automatically renew for one additional five year term unless terminated by either party upon one year written notice prior to the expiration of the then current term. Either party may terminate the agreement without cause upon one year prior written notice to the other party. In addition, L&W may terminate the agreement for cause upon 120 days prior notice to us, subject to certain cure periods.

Equity and Equity Incentive Pla

Equity and Equity Incentive Plan	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Equity and Equity Incentive Plan	12. EQUITY AND EQUITY INCENTIVE PLAN Common Stock The Company had 104,824,853 and 98,192,717 shares of common stock outstanding at September 30, 2018 and December 31, 2017, respectively. On January 6, 2018, the Company issued 217,391 Units consisting of 869,565 shares of common stock and 217,391 common stock purchase warrants exercisable at $0.0115 per share. The warrants are exercisable at any time for a period of two years from date of issuance. In January 2018, the Company issued 2,000,000 shares of common stock to Mr. Dana Allan for his services for serving on our board of directors. The grant date fair value of the shares issued was $25,000. On February 2, 2018, the Company issued 434,783 Units consisting of 1,739,130 shares of common stock and 434,783 common stock purchase warrants exercisable at $0.0115 per share. The warrants are exercisable at any time for a period of two years from date of issuance. On April 4, 2018, the Company issued 142,857 shares of common stock to an employee of the Company with a value of $0.0125 per share totaling $1,786 which was charged to stock based compensation. On April 6, 2018, the Company entered into a Patent License Agreement issuing 759,422 shares of common stock with a fair value of $0.0395 per share totaling $30,000. In May 2018, the Company issued 200,000 shares of common stock to two consultants with a value of $0.03 per share totaling $6,000 which was charged to consulting fees expense. In July 2018, the Company issued an aggregate of 722,160 shares of stock to sixteen employees under a one-time employee stock incentive grant. The shares were fair valued at $0.022 per share based on market value at the time of the grant, with a total value recognized of $16,000. In September 2018, the Company issued 199,002 shares of common stock to a consultant with a value of $0.025 per share totaling $4,967 which was charged to consulting fee expense. Preferred Stock During the second quarter of 2010, the holder of the majority of the Company’s outstanding shares of common stock approved an amendment to the Company’s Articles of Incorporation authorizing the issuance of 10,000,000 shares of preferred stock. The preferred stock as authorized has such voting powers, designations, preferences, limitations, restrictions and relative rights as may be determined by our Board of Directors of the Company from time to time in accordance with the provisions of the Florida Business Corporation Act. Before modification, the existing Articles of Incorporation did not authorize the issuance of shares of preferred stock. The Company authorized the preferred stock for the purpose of added flexibility in seeking capital and potential acquisition targets. The amendment authorizing the issuance of shares of preferred stock grants the Board authority, without further action by our stockholders, to designate and issue preferred stock in one or more series and to designate certain rights, preferences and restrictions of each series, any or all of which may be greater than the rights of the common stock. As of September 30, 2018 and December 31, 2017, the 425,000 shares of preferred stock are owned by the Company’s Chief Executive Officer. The preferred shares have 250 to 1 voting rights over the common stock, and are convertible into 31,481 shares of common stock. The preferred stock votes with the Company’s common stock, except as otherwise required under Florida law. Equity Incentive Plan On August 22, 2007, the Company adopted an Equity Incentive Plan (the “Plan”). Under the Plan, Stock Options may be granted to Employees, Directors, and Consultants in the form of Incentive Stock Options or Nonstatutory Stock Options. In addition, Stock Purchase Rights, time vested and/performance invested Restricted Stock, and Stock Appreciation Rights and Unrestricted Shares may also be granted under the Plan. The maximum number of shares that may be issued under the Plan shall be 297 shares, and no more than 75 Shares of Common Stock may be granted to any one Participant with respect to Options, Stock Purchase Rights and Stock Appreciation Rights during any one calendar year period. Common Stock to be issued under the Plan may be either authorized and unissued or shares held in treasury by the Company. The term of the Plan shall be ten years. The Plan expired on August 22, 2017. All 297 options issued under the Plan remain outstanding.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	13. SUBSEQUENT EVENTS On November 11, 2018, the Company entered a new lease agreement for approximately 8,025 square feet adjoining its existing facility in Pompano Beach, Florida. Terms of the new lease include a sixty-nine month term commencing on January 1, 2019, or the date the Company takes possession of the premises, if earlier; a $6,527 security deposit; initial base rent of approximately $4,848 per month escalating at 3% per year during the term of the lease plus Florida state sales tax and payment of 10.11% of the buildings annual operating expenses (i.e. common area maintenance) which is approximately $1,679 per month subject to adjustment as provided in the lease. On November 15, 2018, the Company, Brownie’s Marine Group, Inc., entered into a Note Conversion Agreement with Joe Perez (the “Noteholde r

Description of Business and S_2

Description of Business and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Description of Business	Description of business On August 7, 2017, Brownie’s Marine Group, Inc. entered into an Exclusive Distribution Agreement with Lenhardt & Wagner GmbH (“L&W”), a German-based company engaged in the development, manufacturing and sales of high pressure air and industrial gas compressor packages. Under the terms of the Exclusive Distribution Agreement, we were appointed the exclusive distributor of L&W’s complete product line in North America and South America, including the Caribbean (the “Territory”). Pursuant to an intercompany assignment, Brownie’s High Pressure Compressor Services, Inc., our newly-formed wholly-owned subsidiary (“BHP”), is party to the agreement. Through BHP we expect to conduct business and build the brand name “L&W Americas/LWA”, establishing sales, distribution and service centers for high pressure air and industrial gas systems in the dive, fire, CNG, military, scientific, recreational and aerospace industries. Our goal will be to build a network of jobbers, dealers, installers and high-pressure compressor distributors throughout the Territory by leveraging our know-how, brand awareness, complimentary products and creating sustainable distribution and core product OEM integration relationships. In December 2017, the Company formed a new wholly-owned subsidiary bLU3, Inc. The Company was formed to develop and market an innovation electric shallow dive system that is completely portable to the user. As of September 30, 2018, there were as yet no operations, other than related research expenditures, in the new company.
Basis of Presentation	Basis of Presentation The condensed consolidated balance sheet as of December 31, 2017 has been derived from the Company’s audited financial statements for the year ended December 31, 2017. While management of the Company believes that the disclosures presented are adequate to make the information not misleading, these condensed consolidated financial statements should be read in conjunction with our audited financial statements and the footnotes thereto for the fiscal year ended December 31, 2017 as filed with the Securities and Exchange Commission as part of the Company’s Form 10-K which was filed on April 17, 2018.
Definition of Fiscal Year	Definition of fiscal year
Principles of Consolidation	Principles of Consolidation
Use of Estimates	Use of estimates
Reclassifications	Reclassifications
Cash and Equivalents	Cash and equivalents
Going Concern	Going Concern Because the Company believes that existing operational cash flow may not be sufficient to fund presently anticipated operations, this raises substantial doubt about our ability to continue as a going concern. Therefore, the Company will continue to raise additional funds as needed and is currently exploring alternative sources of financing. The Company has issued common stock and convertible debentures as an interim measure to finance working capital needs and may continue to raise additional capital through sale of restricted common stock or other securities or obtaining short term loans. If the Company fails to raise additional funds when needed, or does not have sufficient cash flows from sales, it may be required to scale back or cease operations, liquidate assets and possibly seek bankruptcy protection. Accordingly, it would be unlikely for us to continue as a going concern for one year from the issuance of the financial statements. The accompanying condensed consolidated financial statements do not include any adjustments that may result from the outcome of these uncertainties.
Accounts Receivable	Accounts receivable
Inventory	Inventory
Property, Equipment and Leasehold Improvements	Property, equipment and leasehold improvements The Company periodically evaluates 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.
Revenue Recognition	Revenue recognition Contract costs include all direct material and labor costs and those indirect costs related to contract performance, such as indirect labor, supplies, tools, repairs, and depreciation costs. General and administrative costs are charged to expense as incurred. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. Change in job performance, job conditions, and estimated profitability may result in revisions to costs and income and are recognized in the period in which the revisions are determined. Revenue and costs incurred for time and material projects are recognized as the work is performed.
Product Development Costs	Product development costs
Advertising and Marketing Costs	Advertising and marketing costs
Research and Development Costs	Research and development costs Research and Development
Customer Deposits and Returns Policy	Customer deposits and returns policy
Income Taxes	Income taxes Management is in the process of reviewing the Jobs Act, but has not completed its analysis at the statement date. The Company accounts for its income taxes under the assets and liabilities method, which requires recognition of deferred tax assets and liabilities for future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined based on the differences between the financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The Company records net deferred tax assets to the extent the Company believes these assets will more likely than not be realized. In making such determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and recent financial operations. A valuation allowance is established against deferred tax assets that do not meet the criteria for recognition. In the event the Company were to determine that it would be able to realize deferred income tax assets in the future in excess of their net recorded amount, they would make an adjustment to the valuation allowance which would reduce the provision for income taxes. The Company follows the accounting guidance which provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. Income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized initially and in subsequent periods. Also included is guidance on measurement, derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.
Comprehensive Income	Comprehensive income
Stock-based Compensation	Stock-based compensation
Beneficial Conversion Features On Convertible Debentures	Beneficial conversion features on convertible debentures
Fair Value of Financial Instruments	Fair value of financial instruments Level 1 - Quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities. Level 2 - Quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation. Inputs are used in applying the various valuation techniques and broadly refer to the assumptions that market participants use to make valuation decisions, including assumptions about risk. An investment’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. However, the determination of what constitutes “observable” requires significant judgment by the Company. Management considers observable data to be market data which is readily available, regularly distributed or updated, reliable and verifiable, not proprietary, provided by multiple, independent sources that are actively involved in the relevant market. The categorization of an investment within the hierarchy is based upon the pricing transparency of the investment and does not necessarily correspond to the Company’s perceived risk of that investment. At September 30, 2018, and December 31, 2017, the carrying amount of cash, accounts receivable, accounts receivable – related parties, customer deposits and unearned revenue, royalties payable – related parties, other liabilities, and accounts payable and accrued liabilities approximate fair value because of the short maturity of these instruments.
Earnings Per Common Share	Earnings per common share
New Accounting Pronouncements	New accounting pronouncements In June 2018, the Financial Accounting Standards Board issed ASU 2018-7, “Compensation – Stock Compensation” (Topic 718) amending the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. The amendments specify that Topic 718 applies to all share-based payment transactions in which a grantor acquires goods or services to be used or consumed in a grantor’s own operations by issuing share-based payment awards. The amendments specify that nonemployee share-based payments are measured at grant-date fair value with the grant date being defined when the parties reach a mutual understanding of the key terms and conditions of the share-based award. ASU 2018-07 is effective for public entities for fiscal years beginning after December 15, 2018, including interim periods within that fiscal year. We do not believe the adoption of ASU 2018—07 will have an impact on our operations, cash flows or financial condition. In March 2018, the FASB issued ASU 2018-05 , “Income Taxes” (Topic 740) In April 2016, the FASB issued ASU No. 2016-15, “Classification of Certain Cash Receipts and Cash Payments.” In April 2016, the FASB issued ASU 2016–10 Revenue from Contract with Customers (Topic 606) In February 2016, the FASB issued ASU 2016-02, Leases In July 2015, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2015-11, Inventory The Company believes there was no other new accounting guidance adopted, but not yet effective that either has not already been disclosed in prior reporting periods or is relevant to the readers of our financial statements.

Inventory (Tables)

Inventory (Tables)	9 Months Ended
	Sep. 30, 2018
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consists of the following as of: September 30, 2018 December 31, 2017 Raw materials $ 430,102 $ 614,541 Work in process — — Finished goods 551,289 208,345 $ 981,391 $ 822,886

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	9 Months Ended
	Sep. 30, 2018
Prepaid Expenses And Other Current Assets
Schedule of Prepaid Expenses and Other Current Assets	September 30, 2018 December 31, 2017 Prepaid inventory $ 9,977 $ 27,715 Prepaid insurance 9,893 7,453 Prepaid other current assets 27,489 216,419 $ 47,359 $ 251,587

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment, Net	Property and equipment consists of the following as of: September 30, 2018 December 31, 2017 Tooling and equipment $ 153,632 $ 125,832 Computer equipment and software 27,469 27,469 Vehicles 44,160 44,160 Leasehold improvements 43,779 43,779 269,040 241,240 Less: accumulated depreciation and amortization (231,540 ) (213,742 ) $ 37,500 $ 27,498

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2018
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	Accounts payable and accrued liabilities consists of the following as of: September 30, 2018 December 31, 2017 Accounts payable trade and other $ 266,988 $ 143,347 Accrued payroll & fringe benefits 57,211 29,023 Accrued payroll taxes & withholding 87,096 8,689 Accrued interest 231,036 211,679 $ 642,331 $ 392,738

Other Liabilities (Tables)

Other Liabilities (Tables)	9 Months Ended
	Sep. 30, 2018
Other Liabilities Disclosure [Abstract]
Schedule of Other Liabilities	Other liabilities consist of the following as of September 30, 2018 December 31, 2017 Short-term loans $ 126,572 $ 126,572 (*) Asset purchase agreement payable 12,857 12,857 On-line training liability 931 2,331 Other 1,739 — $ 142,099 $ 141,760 (*) Initial balance of $200,000 non-convertible note dated July 7, 2013. The note carries a 0% interest rate and is due on demand.

Convertible Debentures (Tables)

Convertible Debentures (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Schedule of Convertible Debentures	Convertible debentures consist of the following at September 30, 2018: Origination Date Maturity Date Interest Rate Origination Principal Balance Original Discount Balance Period End Principal Balance Period End Discount Balance Period End Balance, Net Accrued Interest Balance Reg. 5/3/2011 5/5/2012 10 % 300,000 (206,832 ) 300,000 — 300,000 222,500 (1 ) 8/31/2011 8/31/2013 5 % 10,000 (4,286 ) 10,000 — 10,000 3,568 (2 ) 2/10/2012 2/10/2014 10 % 39,724 — 2,743 — — — (3 ) 12/01/17 12/01/18 6 % 50,000 (12,500 ) 50,000 (2,095 ) 47,905 2,500 (4 ) 12/05/17 12/04/18 6 % 50,000 (12,500 ) 50,000 (2,095 ) 47,905 2,468 (5 ) $ 412,743 $ (4,190 ) $ 405,810 $ 231,036 Convertible debentures consist of the following at December 31, 2017: Origination Date Maturity Date Interest Rate Origination Principal Balance Original Discount Balance Period End Principal Balance Period End Discount Balance Period End Balance, Net Accrued Interest Balance Reg. 5/3/2011 5/5/2012 10 % 300,000 (206,832 ) 300,000 — 300,000 200,000 (1 ) 8/31/2011 8/31/2013 5 % 10,000 (4,286 ) 10,000 — 10,000 3,191 (2 ) 2/10/2012 2/10/2014 10 % 39,724 — 2,743 — 2,743 4,331 (3 ) 12/01/17 12/01/18 6 % 50,000 (12,500 ) 50,000 (11,470 ) 38,530 250 (4 ) 12/05/17 12/04/18 6 % 50,000 (12,500 ) 50,000 (11,470 ) 38,530 217 (5 ) $ 412,743 $ (22,940 ) $ 389,803 $ 207,989 Reference numbers in right hand column of table entitled Ref. refer to paragraphs with corresponding numbers that immediately follow this paragraph. (1) On May 3, 2011, the Company borrowed $300,000 in exchange for a convertible debenture. The Debenture bears 10% interest per annum. The lender may at any time convert any portion of the debenture to common shares at a 30% discount of the “Market Price” of the stock based on the average of the previous ten (10) days weighted average closing prices on the date prior to the notice of conversion. The Company may prepay the debenture plus accrued interest at any time before maturity. In addition, as further inducement for loaning the Company the funds, the Company granted the lender 300,000 and 600,000 warrants at $337.50 and $472.50 per share, respectively. As a result, the Company allocated fair market value (“FMV”) to both the BCF and to the warrants, or $206,832, which was recorded as a discount against the debenture. The Company accreted the discount to interest expense. The Company recognized the FMV of the related warrants as $45,000 using the Black-Scholes valuation model. See “Note 13. Subsequent Events.” (2) The Company borrowed $10,000 in exchange for a convertible debenture. The lender at their option may convert all or part of the note plus accrued interest into common stock at a price of thirty percent (30%) discount as determined from the average four (4) highest closing bid prices over the preceding five (5) trading days. The Company valued the beneficial conversion feature of the convertible debenture at $4,286, which was accreted to interest expense over the period of the note. (3) The Company entered into three new debenture agreements upon sale/assignment of the original lenders. Because the stated terms of the new debenture agreement and principal amounts were significantly different from the original debenture, including analysis of value of the beneficial conversion feature at the assignment/purchase date, the transactions are treated as extinguishment of the old debentures and recorded as new for accounting purposes. The conversion price under the debentures was $0.37125 and the lender could convert at any time until the debenture plus accrued interest is paid in full. Various other fees and penalties applied if payments or conversions were not done timely by the Company. The lender was limited to maximum conversion of 4.99% of the outstanding Common Stock of the Company at any one time. On June 15, 2018, the Company entered into a Note Satisfaction, Settlement and General Release Agreement (Satisfaction Agreement) with the lender. Under the terms of the Satisfaction Agreement, the lender released and discharged the Company from any further obligation due the lender with no further consideration. The Company recognized income of $2,743 in principal and $5,393 in related accrued interest. (4) The Company entered into a 6% Secured Convertible Promissory Note, due December 1, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, and is guaranteed by the Company’s wholly-owned subsidiaries, Trebor Industries, Inc. and BHP and the personal guarantee of Robert M. Carmichael, the Company’s Chief Executive Officer. The conversion price under the note range from $0.02 per share if converted in the first year to $0.125 if converted in year five. The lender may convert at any time until the debenture plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding Common Stock of the Company at any one time. (5) The Company entered into a 6% Secured Convertible Promissory Note, due December 4, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, and is guaranteed by the Company’s wholly-owned subsidiaries, Trebor Industries, Inc. and BHP and the personal guarantee of Robert M. Carmichael, the Company’s Chief Executive Officer. The conversion price under the Note range from $0.02 per share if converted in the first year to $0.125 if converted in year five. The lender may convert at any time until the debenture plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding Common Stock of the Company at any one time.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments Under Operating Lease	The following is an estimate of future minimum rental payments required under our lease agreements: Operating lease year 1 $ 115,361 year 2 118,823 year 3 122,385 year 4 126,060 year 5 and thereafter 244,716 $ 727,345

Description of Business and S_3

Description of Business and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Net (loss) income	$ 49,792	$ (33,846)	$ 376,935	$ (15,789)	$ 248,744
Accumulated deficit	9,256,728		9,256,728		8,879,793
Allowance for doubtful accounts	9,200		9,200		16,848
Advertising and trade show expense	28,853	760	57,816	12,730
Research and development costs	32,346	$ 12,730	$ 75,522	$ 13,935
Percentage of minimum deposit for custom and large tank fill systems			50.00%
Percentage of restocking fees			15.00%
Customer deposits and unearned revenue	$ 115,215		$ 115,215		$ 97,249
Income tax rate, description			On December 22, 2017, the Tax Cuts and Jobs Act of 2017 (the "Jobs Act") was signed into law making significant changes to the Internal Revenue Code. Changes include, but are not limited to, a United States corporate tax rate decrease from 35% to 21% effective for tax years beginning after December 31, 2017.
Effective tax rates			21.00%
Potentially dilutive shares included from dilutive earnings per share			33,778,441	58,156,862
Property, Equipment and Leasehold Improvements [Member] | Minimum [Member]
Property, plant and equipment, useful life			3 years
Property, Equipment and Leasehold Improvements [Member] | Maximum [Member]
Property, plant and equipment, useful life			5 years

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Raw materials	$ 430,102	$ 614,541
Work in process
Finished goods	551,289	208,345
Inventory	$ 981,391	$ 822,886

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Prepaid Expenses And Other Current Assets
Prepaid inventory	$ 9,977	$ 27,715
Prepaid insurance	9,893	7,453
Prepaid other current assets	27,489	216,419
Prepaid expense and other assets, current	$ 47,359	$ 251,587

Property and Equipment, Net (De

Property and Equipment, Net (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$ 9,141	$ 2,219	$ 17,798	$ 20,060

Property and Equipment, Net - S

Property and Equipment, Net - Schedule of Property and Equipment, Net (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Property, Plant and Equipment, Gross	$ 269,040	$ 241,240
Less: accumulated depreciation and amortization	(231,540)	(213,742)
Property Plant and Equipment, Net	37,500	27,498
Tooling and Equipment [Member]
Property, Plant and Equipment, Gross	153,632	125,832
Computer Equipment and Software [Member]
Property, Plant and Equipment, Gross	27,469	27,469
Vehicles [Member]
Property, Plant and Equipment, Gross	44,160	44,160
Leasehold Improvements [Member]
Property, Plant and Equipment, Gross	$ 43,779	$ 43,779

Other Assets (Details Narrative

Other Assets (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended	9 Months Ended
	Apr. 30, 2018	Sep. 30, 2018	Sep. 30, 2018	Dec. 31, 2017
Non-current portion of a licensing fee		$ 21,000	$ 21,000
Refundable deposits		6,649	6,649
Other assets		27,649	27,649	$ 6,649
Shares issued for licensing fee			30,000
License Agreement [Member]
Shares issued for licensing fee, shares	759,422
Shares issued for licensing fee	$ 30,000
Amortization expense		$ 1,500	$ 3,000

Customer Credit Concentrations

Customer Credit Concentrations (Details Narrative)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Related Party [Member] | Sales Revenue [Member]
Concentration credits risk	24.07%	27.74%	24.85%	33.76%

Related Parties Transactions (D

Related Parties Transactions (Details Narrative) - USD ($)	Mar. 03, 2009	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Net revenues from related parties		$ 213,719	$ 220,586	$ 510,132	$ 585,972
Percentage of gross revenues per quarter		2.50%	2.50%	2.50%	2.50%
Total royalty expense		$ 19,137	$ 12,761	$ 42,532	$ 42,247
Mr.Carmichael [Member] | Patent Purchase Agreement [Member]
Share-based compensation arrangement by share-based payment award, options, outstanding, weighted average exercise price	$ 1,350
Share-based compensation arrangement by share-based payment award, options, outstanding, number	234
Share-based compensation arrangement by share-based payment award, award vesting period of options	10 years
Brownie's Southport Divers, Inc., Brownie's Palm Beach Divers, and Brownie's Yacht Toys [Member]
Accounts receivable from related parties		52,864		52,864		$ 51,638
Brownie's Southport Divers, Inc., Brownie's Palm Beach Divers, and Brownie's Yacht Toys [Member] | Chief Executive Officer [Member]
Net revenues from related parties		220,586	220,363	510,132	582,683
Brownie's Global Logistics, LLC, 940 Associates, Inc and 3D Buoy,LLC [Member]
Accounts receivable from related parties		5,106		5,106		$ 4,043
Brownie's Global Logistics, LLC, 940 Associates, Inc and 3D Buoy,LLC [Member] | Chief Executive Officer [Member]
Net revenues from related parties		$ 0	$ 223	$ 0	$ 3,289

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities - Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Payables and Accruals [Abstract]
Accounts payable trade and other	$ 266,988	$ 143,347
Accrued payroll & fringe benefits	57,211	29,023
Accrued payroll taxes & withholding	87,096	8,689
Accrued interest	231,036	211,679
Total	$ 642,331	$ 392,738

Other Liabilities - Schedule of

Other Liabilities - Schedule of Other Liabilities (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Other Liabilities Disclosure [Abstract]
Short-term loans	$ 126,572	$ 126,572	[1]
Asset purchase agreement payable	12,857	12,857
On-line training liability	931	2,331
Other	1,739
Total	$ 142,099	$ 141,760
[1]	Initial balance of $200,000 non-convertible note dated July 7, 2013. The note carries a 0% interest rate and is due on demand.

Other Liabilities - Schedule _2

Other Liabilities - Schedule of Other Liabilities (Details) (Parenthetical)	Jul. 07, 2013USD ($)
Other Liabilities Disclosure [Abstract]
Non-convertible note	$ 200,000
Debt instrument interest percentage	0.00%

Convertible Debentures (Details

Convertible Debentures (Details Narrative) - USD ($)		Jun. 15, 2018	May 03, 2011	Sep. 30, 2018		Dec. 31, 2017		Feb. 02, 2018	Jan. 06, 2018	Jul. 07, 2013
Debt instrument interest percentage										0.00%
Warrants exercise price per share								$ 0.0115	$ 0.0115
Accrued interest				$ 231,036		$ 207,989
Convertible Debenture One [Member]
Borrowing convertible debenture			$ 300,000
Debt instrument interest percentage			10.00%	10.00%	[1]	10.00%	[1]
Percentage of discount on conversion price			30.00%
Debt discount			$ 206,832
Fair market value of warrants			$ 45,000
Accrued interest	[1]			$ 222,500		$ 200,000
Debt maturity date	[1]			May 5, 2012		May 5, 2012
Convertible Debenture One [Member] | Warrant One [Member]
Number of warrants granted			300,000
Warrants exercise price per share			$ 337.50
Convertible Debenture One [Member] | Warrant Two [Member]
Number of warrants granted			600,000
Warrants exercise price per share			$ 472.50
Convertible Debenture Two [Member]
Borrowing convertible debenture				$ 10,000
Debt instrument interest percentage	[2]			5.00%		5.00%
Percentage of discount on conversion price				30.00%
Accreted interest expense				$ 4,286
Accrued interest	[2]			$ 3,568		$ 3,191
Debt maturity date	[2]			Aug. 31, 2013		Aug. 31, 2013
Convertible Debenture Three [Member]
Debt instrument interest percentage	[3]			10.00%		10.00%
Debt conversion price per share				$ 0.37125
Maximum conversion of common stock, percentage				4.99%
Accrued interest	[3]					$ 4,331
Debt maturity date	[3]			Feb. 10, 2014		Feb. 10, 2014
Convertible Debenture Three [Member] | Satisfaction Agreement [Member]
Amount recognized in principal		$ 2,743
Accrued interest		$ 5,393
Convertible Debenture Four [Member]
Debt instrument interest percentage	[4]			6.00%		6.00%
Accrued interest	[4]			$ 2,500		$ 250
Debt maturity date	[4]			Dec. 1, 2018		Dec. 1, 2018
Convertible Debenture Four [Member] | 6% Secured Convertible Promissory Note [Member]
Debt instrument interest percentage				6.00%
Maximum conversion of common stock, percentage				9.99%
Debt maturity date				Dec. 1, 2018
Convertible Debenture Four [Member] | 6% Secured Convertible Promissory Note [Member] | First Year [Member]
Debt conversion price per share				$ 0.02
Convertible Debenture Four [Member] | 6% Secured Convertible Promissory Note [Member] | Fifth Year [Member]
Debt conversion price per share				$ 0.125
Convertible Debenture Five [Member]
Debt instrument interest percentage	[5]			6.00%		6.00%
Accrued interest	[5]			$ 2,468		$ 217
Debt maturity date	[5]			Dec. 4, 2018		Dec. 4, 2018
Convertible Debenture Five [Member] | 6% Secured Convertible Promissory Note [Member]
Debt instrument interest percentage				6.00%
Maximum conversion of common stock, percentage				9.99%
Debt maturity date				Dec. 4, 2018
Convertible Debenture Five [Member] | 6% Secured Convertible Promissory Note [Member] | First Year [Member]
Debt conversion price per share				$ 0.02
Convertible Debenture Five [Member] | 6% Secured Convertible Promissory Note [Member] | Fifth Year [Member]
Debt conversion price per share				$ 0.125
[1]	On May 3, 2011, the Company borrowed $300,000 in exchange for a convertible debenture. The Debenture bears 10% interest per annum. The lender may at any time convert any portion of the debenture to common shares at a 30% discount of the “Market Price” of the stock based on the average of the previous ten (10) days weighted average closing prices on the date prior to the notice of conversion. The Company may prepay the debenture plus accrued interest at any time before maturity. In addition, as further inducement for loaning the Company the funds, the Company granted the lender 300,000 and 600,000 warrants at $337.50 and $472.50 per share, respectively. As a result, the Company allocated fair market value (“FMV”) to both the BCF and to the warrants, or $206,832, which was recorded as a discount against the debenture. The Company accreted the discount to interest expense. The Company recognized the FMV of the related warrants as $45,000 using the Black-Scholes valuation model. See “Note 13. Subsequent Events.”
[2]	The Company borrowed $10,000 in exchange for a convertible debenture. The lender at their option may convert all or part of the note plus accrued interest into common stock at a price of thirty percent (30%) discount as determined from the average four (4) highest closing bid prices over the preceding five (5) trading days. The Company valued the beneficial conversion feature of the convertible debenture at $4,286, which was accreted to interest expense over the period of the note.
[3]	The Company entered into three new debenture agreements upon sale/assignment of the original lenders. Because the stated terms of the new debenture agreement and principal amounts were significantly different from the original debenture, including analysis of value of the beneficial conversion feature at the assignment/purchase date, the transactions are treated as extinguishment of the old debentures and recorded as new for accounting purposes. The conversion price under the debentures was $0.37125 and the lender could convert at any time until the debenture plus accrued interest is paid in full. Various other fees and penalties applied if payments or conversions were not done timely by the Company. The lender was limited to maximum conversion of 4.99% of the outstanding Common Stock of the Company at any one time. On June 15, 2018, the Company entered into a Note Satisfaction, Settlement and General Release Agreement (Satisfaction Agreement) with the lender. Under the terms of the Satisfaction Agreement, the lender released and discharged the Company from any further obligation due the lender with no further consideration. The Company recognized income of $2,743 in principal and $5,393 in related accrued interest.
[4]	The Company entered into a 6% Secured Convertible Promissory Note, due December 1, 2018, subject to extension. The Note is secured with such assets of the Company equal to the principal and accrued interest, and is guaranteed by the Company's wholly-owned subsidiaries, Trebor Industries, Inc. and Brownie's High Pressor Compressor Services, Inc. and the personal guarantee of Robert M. Carmichael, the Company's Chief Executive Officer. The conversion price under the Note range from $0.02 per share if converted in the first year to $0.125 if converted in year five. The lender may convert at any time until the debenture plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding Common Stock of the Company at any one time.
[5]	The Company entered into a 6% Secured Convertible Promissory Note, due December 4, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, and is guaranteed by the Company's wholly-owned subsidiaries, Trebor Industries, Inc. and BHP and the personal guarantee of Robert M. Carmichael, the Company's Chief Executive Officer. The conversion price under the Note range from $0.02 per share if converted in the first year to $0.125 if converted in year five. The lender may convert at any time until the debenture plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding Common Stock of the Company at any one time.

Convertible Debentures - Schedu

Convertible Debentures - Schedule of Convertible Debentures (Details) - USD ($)		9 Months Ended		12 Months Ended
		Sep. 30, 2018		Dec. 31, 2017		Jul. 07, 2013	May 03, 2011
Interest Rate						0.00%
Period End Principal Balance		$ 412,743		$ 412,743
Period End Discount Balance		(4,190)		(22,940)
Period End Debenture, Net Balance		405,810		389,803
Accrued Interest Balance		$ 231,036		$ 207,989
Convertible Debenture One [Member]
Origination Date	[1]	May 3, 2011		May 3, 2011
Maturity Date	[1]	May 5, 2012		May 5, 2012
Interest Rate		10.00%	[1]	10.00%	[1]		10.00%
Origination Principal Balance	[1]	$ 300,000		$ 300,000
Origination Discount Balance	[1]	(206,832)		(206,832)
Period End Principal Balance	[1]	300,000		300,000
Period End Discount Balance	[1]
Period End Debenture, Net Balance	[1]	300,000		300,000
Accrued Interest Balance	[1]	$ 222,500		$ 200,000
Convertible Debenture Two [Member]
Origination Date	[2]	Aug. 31, 2011		Aug. 31, 2011
Maturity Date	[2]	Aug. 31, 2013		Aug. 31, 2013
Interest Rate	[2]	5.00%		5.00%
Origination Principal Balance	[2]	$ 10,000		$ 10,000
Origination Discount Balance	[2]	(4,286)		(4,286)
Period End Principal Balance	[2]	10,000		10,000
Period End Discount Balance	[2]
Period End Debenture, Net Balance	[2]	10,000		10,000
Accrued Interest Balance	[2]	$ 3,568		$ 3,191
Convertible Debenture Three [Member]
Origination Date	[3]	Feb. 10, 2012		Feb. 10, 2012
Maturity Date	[3]	Feb. 10, 2014		Feb. 10, 2014
Interest Rate	[3]	10.00%		10.00%
Origination Principal Balance	[3]	$ 39,724		$ 39,724
Origination Discount Balance	[3]
Period End Principal Balance	[3]	2,743		2,743
Period End Discount Balance	[3]
Period End Debenture, Net Balance	[3]			2,743
Accrued Interest Balance	[3]			$ 4,331
Convertible Debenture Four [Member]
Origination Date	[4]	Dec. 1, 2017		Dec. 1, 2017
Maturity Date	[4]	Dec. 1, 2018		Dec. 1, 2018
Interest Rate	[4]	6.00%		6.00%
Origination Principal Balance	[4]	$ 50,000		$ 50,000
Origination Discount Balance	[4]	(12,500)		(12,500)
Period End Principal Balance	[4]	50,000		50,000
Period End Discount Balance	[4]	(2,095)		(11,470)
Period End Debenture, Net Balance	[4]	47,905		38,530
Accrued Interest Balance	[4]	$ 2,500		$ 250
Convertible Debenture Five [Member]
Origination Date	[5]	Dec. 5, 2017		Dec. 5, 2017
Maturity Date	[5]	Dec. 4, 2018		Dec. 4, 2018
Interest Rate	[5]	6.00%		6.00%
Origination Principal Balance	[5]	$ 50,000		$ 50,000
Origination Discount Balance	[5]	(12,500)		(12,500)
Period End Principal Balance	[5]	50,000		50,000
Period End Discount Balance	[5]	(2,095)		(11,470)
Period End Debenture, Net Balance	[5]	47,905		38,530
Accrued Interest Balance	[5]	$ 2,468		$ 217
[1]	On May 3, 2011, the Company borrowed $300,000 in exchange for a convertible debenture. The Debenture bears 10% interest per annum. The lender may at any time convert any portion of the debenture to common shares at a 30% discount of the “Market Price” of the stock based on the average of the previous ten (10) days weighted average closing prices on the date prior to the notice of conversion. The Company may prepay the debenture plus accrued interest at any time before maturity. In addition, as further inducement for loaning the Company the funds, the Company granted the lender 300,000 and 600,000 warrants at $337.50 and $472.50 per share, respectively. As a result, the Company allocated fair market value (“FMV”) to both the BCF and to the warrants, or $206,832, which was recorded as a discount against the debenture. The Company accreted the discount to interest expense. The Company recognized the FMV of the related warrants as $45,000 using the Black-Scholes valuation model. See “Note 13. Subsequent Events.”
[2]	The Company borrowed $10,000 in exchange for a convertible debenture. The lender at their option may convert all or part of the note plus accrued interest into common stock at a price of thirty percent (30%) discount as determined from the average four (4) highest closing bid prices over the preceding five (5) trading days. The Company valued the beneficial conversion feature of the convertible debenture at $4,286, which was accreted to interest expense over the period of the note.
[3]	The Company entered into three new debenture agreements upon sale/assignment of the original lenders. Because the stated terms of the new debenture agreement and principal amounts were significantly different from the original debenture, including analysis of value of the beneficial conversion feature at the assignment/purchase date, the transactions are treated as extinguishment of the old debentures and recorded as new for accounting purposes. The conversion price under the debentures was $0.37125 and the lender could convert at any time until the debenture plus accrued interest is paid in full. Various other fees and penalties applied if payments or conversions were not done timely by the Company. The lender was limited to maximum conversion of 4.99% of the outstanding Common Stock of the Company at any one time. On June 15, 2018, the Company entered into a Note Satisfaction, Settlement and General Release Agreement (Satisfaction Agreement) with the lender. Under the terms of the Satisfaction Agreement, the lender released and discharged the Company from any further obligation due the lender with no further consideration. The Company recognized income of $2,743 in principal and $5,393 in related accrued interest.
[4]	The Company entered into a 6% Secured Convertible Promissory Note, due December 1, 2018, subject to extension. The Note is secured with such assets of the Company equal to the principal and accrued interest, and is guaranteed by the Company's wholly-owned subsidiaries, Trebor Industries, Inc. and Brownie's High Pressor Compressor Services, Inc. and the personal guarantee of Robert M. Carmichael, the Company's Chief Executive Officer. The conversion price under the Note range from $0.02 per share if converted in the first year to $0.125 if converted in year five. The lender may convert at any time until the debenture plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding Common Stock of the Company at any one time.
[5]	The Company entered into a 6% Secured Convertible Promissory Note, due December 4, 2018, subject to extension. The note is secured with such assets of the Company equal to the principal and accrued interest, and is guaranteed by the Company's wholly-owned subsidiaries, Trebor Industries, Inc. and BHP and the personal guarantee of Robert M. Carmichael, the Company's Chief Executive Officer. The conversion price under the Note range from $0.02 per share if converted in the first year to $0.125 if converted in year five. The lender may convert at any time until the debenture plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 9.99% of the outstanding Common Stock of the Company at any one time.

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative)	Aug. 14, 2014USD ($)	Sep. 30, 2018USD ($)ft²	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)ft²	Sep. 30, 2017USD ($)
Payment of security deposit	$ 5,367
Lease term	37 months
Operating leases, rent expense, minimum rentals	$ 4,000
Percentage of annual operating expenses	10.76%
Operating leases, rent expense	$ 2,000	$ 13,878	$ 30,000	$ 41,600	$ 54,000
Lease expiration date	Sep. 30, 2024
Annual escalation percentage	3.00%
November 11, 2018 [Member]
Security deposit		$ 6,527		$ 6,527
Lease term		69 months		69 months
Operating leases, rent expense, minimum rentals				$ 4,848
Percentage of annual operating expenses				10.11%
Operating leases, rent expense				$ 1,679
Annual escalation percentage				3.00%
Area of land | ft²		8,025		8,025
Plaintiff [Member]
Loss contingency, damages paid, value				$ 1,000,000
Maximum [Member]
Loss contingency, damages paid, value				$ 1,000,000
Operating leases, rent expense, minimum rentals	$ 4,626

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Future Minimum Rental Payments Under Operating Lease (Details)	Sep. 30, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
Year 1	$ 115,361
Year 2	118,823
Year 3	122,385
Year 4	126,060
Year 5 and thereafter	244,716
Operating Leases, Future Minimum Payments Due, Total	$ 727,345

Equity and Equity Incentive P_2

Equity and Equity Incentive Plan (Details Narrative) - USD ($)	Apr. 06, 2018	Apr. 04, 2018	Feb. 02, 2018	Jan. 31, 2018	Jan. 06, 2018	Sep. 30, 2018	Jul. 31, 2018	May 31, 2018	Aug. 22, 2007	Sep. 30, 2018	Dec. 31, 2017
Equity Incentive Plan [Line Items]
Common stock shares issued						104,824,853				104,824,853	98,192,717
Common stock, share outstanding						104,824,853				104,824,853	98,192,717
Number of unit consist of common stock			434,783		217,391
Number of shares issued, shares			1,739,130		869,565
Common stock purchase of warrant			434,783		217,391
Warrants exercise price per share			$ 0.0115		$ 0.0115
Warrants term			2 years		2 years
Value of common stock issued for services performed										$ 53,753
Shares issued for patent and licensing agreement										$ 30,000
Preferred stock, shares authorized						10,000,000				10,000,000	10,000,000
Preferred stock, voting rights										The preferred shares have 250 to 1 voting rights over the common stock.
Convertible preferred stock, shares issued upon conversion						31,481				31,481
Equity Incentive Plan [Member]
Equity Incentive Plan [Line Items]
Share-based compensation arrangement by share-based payment award, shares issued in period									297
Share-based compensation arrangement by share-based payment award, options, grants in period, gross									75
Share-based compensation arrangement by share-based payment award, options, outstanding, number									297
Mr. Dana Allan [Member]
Equity Incentive Plan [Line Items]
Number of common stock issued for services performed				2,000,000
Value of common stock issued for services performed				$ 25,000
Employee [Member]
Equity Incentive Plan [Line Items]
Number of shares issued, shares		142,857
Shares issued price per share		$ 0.0125
Stock based compensation		$ 1,786
Two Consultants [Member]
Equity Incentive Plan [Line Items]
Number of shares issued, shares								200,000
Shares issued price per share								$ 0.03
Consulting fees								$ 6,000
Sixteen Employees [Member]
Equity Incentive Plan [Line Items]
Number of shares issued, shares							722,160
Shares issued price per share							$ 0.022
Number of shares issued, value							$ 16,000
Consultant [Member]
Equity Incentive Plan [Line Items]
Number of shares issued, shares						199,002
Shares issued price per share						$ 0.025				$ 0.025
Number of shares issued, value						$ 4,967
Chief Executive Officer [Member]
Equity Incentive Plan [Line Items]
Beneficial Conversion Features										$ 425,000	$ 425,000
Patent and License Agreement [Member]
Equity Incentive Plan [Line Items]
Shares issued price per share	$ 0.0395
Shares issued for patent and licensing agreement	$ 30,000
Shares issued for patent and licensing agreement, shares	759,422

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	Nov. 15, 2018USD ($)shares	Nov. 11, 2018USD ($)ft²	Feb. 02, 2018shares	Jan. 06, 2018shares	Aug. 14, 2014USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Jul. 07, 2013
Lease term					37 months
Operating leases, rent expense, minimum rentals					$ 4,000
Percentage of annual operating expenses					10.76%
Operating leases, rent expense					$ 2,000	$ 13,878	$ 30,000	$ 41,600	$ 54,000
Annual escalation percentage					3.00%
Interest rate, percentage										0.00%
Number of shares issued, shares | shares			1,739,130	869,565
December 31, 2018 [Member]
Loss on conversion of debt								$ 249,000
Subsequent Event [Member]
Area of land | ft²		8,025
Security deposit		$ 6,527
Operating leases, rent expense, minimum rentals		$ 4,848
Percentage of annual operating expenses		3.00%
Operating leases, rent expense		$ 1,679
Annual escalation percentage		10.11%
Subsequent Event [Member] | Mr. Robert M. Carmichael [Member]
Outstanding voting, percentage	51.00%
Subsequent Event [Member] | Note Conversion Agreement [Member]
Debt instrument, principal balance	$ 526,000
Interest rate, percentage	10.00%
Number of shares issued, shares | shares	50,000,000
Outstanding common stock, percentage	32.00%
Outstanding voting, percentage	19.00%