Brownie's Marine (BWMG) 10-Q 26 Aug 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2020	Aug. 24, 2020
Cover [Abstract]
Entity Registrant Name	Brownie's Marine Group, Inc
Entity Central Index Key	0001166708
Document Type	10-Q
Document Period End Date	Mar. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		301,010,168
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Current Assets
Cash	$ 35,900	$ 70,620
Accounts receivable - net	13,643	111,291
Accounts receivable - related parties	48,893	48,762
Inventory	799,310	719,108
Prepaid expenses and other current assets	23,525	48,523
Total current assets	921,271	998,304
Property, equipment and leasehold improvements, net	99,543	103,077
Right to use Lease Assets	521,175	545,035
Other assets	18,649	20,149
Total assets	1,560,638	1,666,565
Current liabilities
Accounts payable and accrued liabilities	580,524	518,678
Accounts payable - related parties	240,238	263,544
Customer deposits and unearned revenue	48,297	121,208
Other liabilities	140,313	151,749
Operating lease liabilities	100,411	98,060
Current maturities loan payable	30,488	29,702
Notes payable	110,000	110,000
Convertible debentures, net	110,000	110,000
Total current liabilities	1,360,271	1,402,941
Long term loan payable	52,147	60,070
Long-term operating lease liabilities	420,764	446,975
Total liabilities	1,833,182	1,909,986
Commitments and contingent liabilities (see note 8)
Stockholders' deficit
Preferred stock; $0.001 par value: 10,000,000 shares authorized; 425,000 issued and outstanding as of March 31, 2020 and December 31, 2019.	425	425
Common stock; $0.0001 par value; 1,000,000,000 shares authorized; 260,687,566 issued and outstanding at March 31, 2020 and 245,540,501 and 225,540,501 shares issued and outstanding at December 31, 2019.	26,069	22,554
Common stock payable 138,941 shares and 138,941 shares, respectively as of March 31, 2020 and December 31, 2019.	14	14
Additional paid-in capital	11,602,159	11,338,104
Accumulated deficit	(11,901,211)	(11,604,518)
Total stockholders' deficit	(272,544)	(243,421)
Total liabilities and stockholders' deficit	$ 1,560,638	$ 1,666,565

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
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	260,687,566	245,540,501
Common stock, share outstanding	260,687,566	225,540,501
Common stock payable, shares outstanding	138,941	138,941

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Net revenues
Net revenues	$ 478,235	$ 382,789
Net revenues - related parties	156,555	138,664
Total net revenues	634,790	521,453
Cost of net revenues
Cost of net revenues	431,955	354,663
Cost of net revenues - related parties	80,998	68,797
Royalties expense - related parties	18,943	10,223
Total cost of revenues	531,896	433,683
Gross profit	102,894	87,770
Operating expenses
Selling, general and administrative	377,578	320,195
Research and development costs	16,093	29,568
Total operating expenses	393,671	349,763
Loss from operations	(290,777)	(261,993)
Other expense, net
Interest expense	(5,916)	(2,052)
Total other expense - net	(5,916)	(2,052)
Loss before provision for income taxes	(296,693)	(264,045)
Provision for income taxes
Net loss	(296,693)	(264,045)
Loss on foreign currency translation		(6,456)
Comprehensive loss	$ (296,693)	$ (270,501)
Basic loss per common share	$ 0	$ 0
Diluted loss per common share	$ 0	$ 0
Basic weighted average common shares outstanding	252,655,891	179,640,302
Diluted weighted average common shares outstanding	252,655,891	179,640,302

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Common Stock Payable [Member]	Additional Paid-In Capital [Member]	Accumulated Other Comprehensive Loss [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2018	$ 425	$ 16,109	$ 14	$ 10,213,595		$ (10,182,778)	$ 47,365
Balance, shares at Dec. 31, 2018	425,000	161,086,228	138,941
Shares issued for services		$ 703		91,348			92,051
Shares issued for services, shares		7,033,333
Unit offering		$ 5,000		495,000			500,000
Unit offering, shares		50,000,000
Foreign Currency Translation					(6,456)		(6,456)
Net loss						(264,045)	(264,045)
Balance at Mar. 31, 2019	$ 425	$ 21,812	$ 14	10,799,943	(6,456)	(10,446,823)	368,915
Balance, shares at Mar. 31, 2019	425,000	218,119,561	138,941
Balance at Dec. 31, 2019	$ 425	$ 22,554	$ 14	11,338,104		(11,604,518)	(243,421)
Balance, shares at Dec. 31, 2019	425,000	225,540,501	138,941
Shares issued for cash		$ 265		44,735			45,000
Shares issued for cash, shares		2,647,065
Shares issued for exercise of warrants		$ 1,250		123,750			125,000
Shares issued for exercise of warrants, shares		12,500,000
Stock Option Expense				96,290			96,290
Incentive Bonus Shares to CEO		$ 2,000		(720)			1,280
Incentive Bonus Shares to CEO, shares		20,000,000
Net loss						(296,693)	(296,693)
Balance at Mar. 31, 2020	$ 425	$ 26,069	$ 14	$ 11,602,159		$ (11,901,211)	$ (272,544)
Balance, shares at Mar. 31, 2020	425,000	260,687,566	138,941

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows provided by operating activities:
Net loss	$ (296,693)	$ (264,045)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation and amortization	3,533	3,563
Recovery of Bad Debt	(5,695)
Shares issued for services		92,051
Stock Based Compensation	97,570
Amortization of right-of-use asset	23,861	23,166
Changes in operating assets and liabilities
Change in accounts receivable, net	103,343	(6,761)
Change in accounts receivable - related parties	(131)	18,090
Change in inventory	(80,202)	(75,323)
Change in prepaid expenses and other current assets	24,998	(48,192)
Change in other assets	1,500
Change in accounts payable and accrued liabilities	61,847	(21,899)
Change in customer deposits and unearned revenue	(72,911)	16,969
Change in long term lease liability	(23,861)	(23,166)
Change in other liabilities	(11,436)	61,238
Change in accounts payable - related parties	(23,306)	81,240
Net cash used in operating activities	(197,583)	(143,069)
Cash flows from investing activities:
Net cash used in investing activities
Cash flows from financing activities:
Proceeds from unit offering	45,000	500,000
Proceeds from exercise of warrants	125,000
Principal payment on loan payable	(7,137)
Net cash provided by financing activities	162,863	500,000
Net change in cash	(34,720)	356,931
Cash, beginning of period	70,620	78,784
Cash, end of period	35,900	435,715
Supplemental disclosures of cash flow information:
Cash Paid for Interest	2,294	427
Cash Paid for Income Taxes
Supplemental disclosure of non-cash financing activities:
Operating lease Assets and Liabilities		$ 635,616

Company Overview

Company Overview	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Company Overview	Note 1. Company Overview Brownie’s Marine Group, Inc., a Florida corporation (hereinafter referred to as “Brownies,” the “Company,” “our” or “BWMG”), designs, tests, manufactures and distributes recreational hookah diving, yacht based scuba air compressor and nitrox generation systems, scuba and water safety products through its wholly owned subsidiary Trebor Industries, Inc., a Florida corporation organized in 1981 (“Trebor”), and manufactures and sells high pressure air and industrial compressor packages (“Legacy SSA Products”) through its wholly owned subsidiary Brownie’s High Pressure Compressor Services, Inc., a Florida corporation organized in 2017 (“BHP”). In addition, in December 2017, the Company formed BLU3, Inc., a Florida corporation (“BLU3”), to develop and market innovation electric shallow dive systems (“Ultra Dive Systems”). During the first quarter of 2020 BLU3 has been engaged in the development of the BLU3 Vent, a ventilator utilizing the Company’s existing BLU3 technology. See Note 10. When used herein, the “Company” or “BWMG” includes Brownie’s Marine Group, Inc., and our wholly-owned subsidiaries Trebor, BHP and BLU3.

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	Note 2. Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation The following unaudited interim consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, such interim financial statements do not include all the information and footnotes required by accounting principles generally accepted in the United States (“GAAP”) for complete annual financial statements. The information furnished reflects all adjustments, consisting only of normal recurring items which are, in the opinion of management, necessary in order to make the financial statements not misleading. The balance sheet as of December 31, 2019 has been derived from the Company’s annual financial statements that were audited by an independent registered public accounting firm but does not include all of the information and footnotes required for complete annual financial statements. These financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto which are included in our Annual Report on Form 10-K for the year ending December 31, 2019 filed with the SEC on June 26, 2020 for a broader discussion of our business and the risks inherent in such business. Principles of Consolidation The consolidated financial statements include the accounts of BWMG and its wholly owned subsidiaries, Trebor, BHP and BLU3. All significant intercompany transactions and balances have been eliminated in consolidation. Accounts receivable Accounts receivable consist of amounts due from the sale of all of our products to wholesale and retail customers. The allowance for doubtful accounts are estimated based on historical customer experience and industry knowledge. The allowances for doubtful accounts totaled $12,090 and $17,784 at March 31, 2020 and December 31, 2019, respectively. Revenue Recognition We account for revenues in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers” and all the related amendments. This standards core principal is that a company should recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to receive. We recognize the sale of products under single performance obligations upon shipment of the units as that is when ownership is transferred and our performance is completed. Revenues from repair and maintenance activities is recognized when the repairs are completed and the units have been shipped. Lease Accounting On January 1, 2019, we adopted ASC 842 and all the related amendments using the modified retrospective method. We recognized the cumulative effect of initially applying the new lease standard as an adjustment to the opening balance of retained earnings. The comparative information has not been restated and continues to be reported under the lease accounting standard in effect for those periods. The lease standard requires all leases to be reported on the balance sheet as right-of-use assets and lease obligations. We elected the practical expedients permitted under the transition guidance of the new standard that retained the lease classification and initial direct costs for any leases that existed prior to adoption of the standard. We did not reassess whether any contracts entered into prior to adoption are leases or contain leases. We categorize leases with contractual terms longer than twelve months as either operating or finance. Finance leases are generally those leases that would allow us to substantially utilize or pay for the entire asset over its estimated life. Assets acquired under finance leases are recorded in property and equipment, net. All other leases are categorized as operating leases. We did not have any finance leases as of March 31, 2020. Our leases generally have terms that range from three years for equipment and five to twenty years for property. We elected the accounting policy to include both the lease and non-lease components of our agreements as a single component and account for them as a lease. Lease liabilities are recognized at the present value of the fixed lease payments using a discount rate based on similarly secured borrowings available to us. Lease assets are recognized based on the initial present value of the fixed lease payments, reduced by landlord incentives, plus any direct costs from executing the leases. Lease assets are tested for impairment in the same manner as long-lived assets used in operations. Leasehold improvements are capitalized at cost and amortized over the lesser of their expected useful life or the lease term. When we have the option to extend the lease term, terminate the lease before the contractual expiration date, or purchase the leased asset, and it is reasonably certain that we will exercise the option, we consider these options in determining the classification and measurement of the lease. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses over the term of the lease. For the three months ended March 31, 2020 and 2019 the lease expense was approximately $35,000 and $41,500. For the three months ended March 31, 2020 and 2019 cash paid for operating liabilities was approximately $31,803 and $30,938, respectively Supplemental balance sheet information related to leases was as follows: Operating Leases March 31, 2020 Right-of-use assets $ 521,175 Current lease liabilities $ 100,411 Non-current lease liabilities 420,764 Total lease liabilities $ 521,175 Employee Stock-Based Compensation: The Company accounts for stock-based compensation in accordance with ASC 718, “Compensation-Stock Compensation”. ASC 718 requires companies to measure the cost of employee services received in exchange for an award of equity instruments, including stock options, based on the grant-date fair value of the award and to recognize it as compensation expense over the period the employee is required to provide service in exchange for the award, usually the vesting period. The Company has elected to adopt ASU 2016-09 and has a policy to account for forfeitures as they occur. Non-Employee Stock-Based Compensation: Effective January 1, 2019, the Company adopted Accounting Standards Update (“ASU”) No. 2018-07, Compensation – Stock Based Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-7”), which aligns accounting for share-based payments issued to nonemployees to that of employees under the existing guidance of Topic 718, with certain exceptions. This update supersedes previous guidance for equity-based payments to nonemployees under Subtopic 505-50, Equity – Equity-Based Payments to Non-Employees. The adoption of ASU 2018-07 did not have a material impact on the Company’s consolidated financial statements. The Company accounts for stock-based compensation awards to non-employees in accordance with ASU No. 2018-07, Compensation – Stock Based Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-07”), which aligns accounting for share-based payments issued to nonemployees to that of employees under the existing guidance of Topic 718, with certain exceptions. This update supersedes previous guidance for equity-based payments to nonemployees under Subtopic 505-50, Equity – Equity-Based Payments to Non-Employees. All issuances of stock options or other equity instruments to non-employees as consideration for goods or services received by the Company are accounted for based on the fair value of the equity instruments issued. Non-employee equity-based payments are recorded as an expense over the service period, as if the Company had paid cash for the services. At the end of each financial reporting period, prior to vesting or prior to the completion of the services, the fair value of the equity-based payments will be re-measured and the non-cash expense recognized during the period will be adjusted accordingly. Since the fair value of equity-based payments granted to non-employees is subject to change in the future, the amount of the future expense will include fair value re-measurements until the equity-based payments are fully vested or the service completed. Earnings per common share Basic earnings per share excludes any dilutive effects of options, warrants and convertible securities. Basic earnings per share is computed using the weighted-average number of outstanding common shares during the applicable period. Diluted earnings per share is computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Common stock equivalent shares are excluded from the computation if their effect is antidilutive. At March 31, 2020 and March 31, 2019, 87,389,986 and 68,386,823, respectively, of potentially dilutive shares were not recognized as their inclusion would be anti-dilutive. These shares reflect shares potentially issuable under convertible note agreements, outstanding warrants, outstanding stock options and the conversion of preferred stock. Recent accounting pronouncements The recent accounting standards that have been issued or proposed by the Financial Accounting Standards Board (FASB) or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption.

Going Concern

Going Concern	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 3. Going Concern The accompanying condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates realization of assets and the satisfaction of liabilities in the normal course of business for the twelve-month period following the date of these consolidated financial statements. For the three months ended March 31, 2020 the Company incurred a net loss of $296,693, has an accumulated deficit of $11,901,211 and a working capital deficit of $439,000. These circumstances raise substantial doubt as to the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon the Company’s ability to increase revenues, control expenses, raise capital, and to continue to sustain adequate working capital to finance its operations. The failure to achieve the necessary levels of profitability and cash flows would be detrimental to the Company. The condensed consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	Note 4. Related Party Transactions The Company sells products to 3 entities owned by the brother of the Mr. Robert M. Carmichael, the Company’s Chief Executive Officer. Terms of sale are no more favorable than those extended to any of the Company’s other customers with similar sales volumes. These entities accounted for 24.6% and 26.5% of the net revenues for the three months ended March 31, 2020 and 2019, respectively. Accounts receivable from these entities totaled $43,718 and $44,442, respectively, at March 31, 2020 and December 31, 2019. The Company sells products to Brownie’s Global Logistics, LLC. (“BGL”) and 940 Associates, Inc. (“940 A”), entities wholly-owned by Mr. Carmichael. Terms of sale are more favorable than those extended to BWMG’s regular customers, but no more favorable than those extended to Brownie’s strategic partners. Accounts receivable from the combined entities and Mr. Carmichael totaled $5,175, and $4,320 at March 31, 2020 and December 31, 2019, respectively. The Company had accounts payable to related parties of $240,238 and $263,544 at March 31, 2020 and December 31, 2019, respectively. The balance payable at March 31, 2020 and December 31, 2019 was due to BGL. The Company has Exclusive License Agreements with 940 A to license the trademark “Brownies Third Lung”, “Tankfill”, “Brownies Public Safety” and various other related trademarks as listed in the agreement. This Exclusive License Agreement provides that the Company will pay 940 A 2.5% of gross revenues per quarter as a royalty. Total royalty expense for the three months ended March 31, 2020 and March 31, 2019 was $4,850 and $10,223, respectively. Effective July 29, 2019 the Company has agreed to pay the members of the Company’s Board of Directors, including Mr. Robert M. Carmichael, a management director, an annual fee of $18,000 for serving on the Company’s Board of Directors for the year ending December 31, 2019. As of December 31, 2019, the Company has accrued $49,500 in Board of Directors’ fees. As of March 31, 2020, the Company had accrued another $9,000 in Board of Directors’ fees.

COVID-19 Pandemic

COVID-19 Pandemic	3 Months Ended
	Mar. 31, 2020
Covid-19 Pandemic
COVID-19 Pandemic	Note 5. COVID-19 Pandemic On March 11, 2020, the World Health Organization declared the COVID-19 outbreak to be a global pandemic. In response to this declaration and the rapid spread of COVID-19 within the United States, federal, state and local governments throughout the country have imposed varying degrees of restrictions on social and commercial activity to promote social distancing in an effort to slow the spread of the illness. These measures have begun to have a significant adverse impact upon many sectors of the economy, including retail commerce. In response to these measures, the “stay at home” order issued in April 2020 by the Governor of the State of Florida where our business is located, and for the protection of our employees and customers, we temporarily reduced non-essential staffing at our corporate office and altered work schedules at our manufacturing and warehouse facilities. In addition, some of our senior management and our office personnel began working remotely and maintaining full capabilities to serve our customers. Earlier, in mid-March 2020 we had taken steps to increase production to build up our finished goods inventory as well as purchasing additional raw material inventory items thereby allowing us to maintain production if supply chain interruptions were to happen. During the beginning of the second quarter of fiscal 2020 we experienced an impact on our sales to our brick and mortar customers as many of the retail dealer stores temporarily closed. In response, we ramped up our direct to consumer engagement. On May 4, 2020 the Florida “stay at home” order was lifted and the phased reopening of the State of Florida began. We have resumed all of our historic operations, and all personnel have returned to full time work at our corporate office and manufacturing and warehouse facilities. In addition, our historic attendance at boat shows and similar marketing events has been an important part of our marketing and sales strategy. As we do not expect that those type of events will be held in 2020 as a result of the COVID-19 pandemic, we have migrated our marketing focus to online marketing in an effort to maintain product visibility. While we are not able to estimate the ultimate impact of the COVID-19 pandemic on our financial condition and future results of operations, depending on the prolonged impact of the COVID-19 outbreak, this situation had a significant adverse effect on our reported results of operations for the three months ended March 31, 2020. The extent to which the coronavirus impacts our results and financial condition, however, will depend on future developments, which are highly uncertain and cannot be predicted, including new information that may emerge and the actions to contain and treat its impacts, among others.

Convertible Debentures and Note

Convertible Debentures and Notes Payable	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Convertible Debentures and Notes Payable	Note 6. Convertible Debentures and Notes Payable Convertible Debentures Convertible debentures consisted of the following at March 31, 2020: Origination Maturity Interest Origination Original Period End Period End Period End Accrued Reg. 8/31/2011 8/31/2013 5 % 10,000 (4,286 ) 10,000 — 10,000 4,319 (1 ) 12/01/17 12/01/20 6 % 50,000 (12,500 ) 50,000 — 50,000 7,000 (2 ) 12/05/17 12/04/20 6 % 50,000 (12,500 ) 50,000 — 50,000 7,717 (3 ) $ 110,000 $ — $ 110,000 $ 18,286 (1) The Company borrowed $10,000 in exchange for a convertible debenture. The lender at its option may convert all or part of the note plus accrued interest into common stock at a price of 30% discount as determined from the average four highest closing bid prices over the preceding five 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. The note is currently in default. (2) On December 1, 2017 the Company entered into a $50,000 principal amount 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 and BHP and the personal guarantee of Mr. Carmichael. The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note 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. In 2019, the maturity date of the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $32,000 upon the modification of conversion price. The maturity date was further extended to December 1, 2020. (3) On December 5, 2017 the Company entered into a $50,000 principal amount 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 and BHP and the personal guarantee of Mr. Carmichael. The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note 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. In 2019, the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $99,000 upon the modification of conversion price. The maturity date was further extended to December 31, 2020. Notes Payable Gonzales Note The Company issued an unsecured, non-interest-bearing note of $200,000 with Mr. Tom Gonzales on July 1, 2013. The note is payable upon demand. The note balance was $100,000 at March 31, 2020 and December 31, 2019. Hoboken Note The Company issued an unsecured, non-interest-bearing note of $10,000 with Hoboken Street Association on October 15, 2016. The note is payable upon demand. The note balance was $10,000 as of March 31, 2020 and December 31, 2019. Loan Payable Marlin Note On September 30, 2019 the Company, via its wholly owned subsidiary BLU3, executed an equipment finance agreement financed for the purchase of certain plastic molding equipment through Marlin Capital Solutions (“Marlin Capital”). The initial principal balance was $96,725 payable over 36 equal monthly installments of $3,143.80. The equipment finance agreement contains customary events of default. The loan balance was $82,635 as of March 31, 2020. Payment Amortization 2020 (9 months remaining) $ 22,565 2021 32,975 2022 27,095 Total Loan Payments $ 82,635 Current portion of Loan payable (30,488 ) Non-Current Portion of Loan Payable $ 52,147

Shareholders' Equity

Shareholders' Equity	3 Months Ended
	Mar. 31, 2020
Stockholders' Equity Note [Abstract]
Shareholders' Equity	Note 7. Shareholders’ Equity Common Stock In December 2018, the Company issued 20,000,000 shares of common stock to Mr. Carmichael as an incentive bonus with a fair value of $200,000. Effective January 2, 2020, Mr. Carmichael fully met the requirements of the incentive bonus and the Company has now accounted for the shares being issued and outstanding. Stock based compensation related to this issuance for the three months ended March 31, 2020 was $1,280. In January 2020 the Company issued 2,647,065 shares in exchange for $45,000 to an accredited investor and daughter of Mr. Charles F. Hyatt, a member of our Board of Directors. In February 2020 the Company issued 12,500,000 shares related to the exercise of warrants at an exercise price of $.01, for a total conversion price of $125,000. The shares were issued to Mr. Hyatt, a member of the Board of Directors. 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 blank check preferred stock. The blank check 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. In April 2011 the Board of Directors designated 425,000 shares of the blank check preferred stock as Series A Convertible Preferred Stock. Each share of Series A Convertible Preferred Stock is convertible into a share of the Company’s common stock at any time at the option of the holder at a conversion price of $18.23 per share. Holders of shares of Series A Convertible Preferred Stock are entitled to 250 votes for each share held. The Company’s common stock and Series A Convertible Preferred Stock vote together as on any matters submitted to our shareholders for a vote. As of March 31, 2020 and December 31, 2019, the 425,000 shares of Series A Convertible Preferred Stock are owned by Mr. Carmichael. Options Effective July 29, 2019 the Company issued options to purchase up to an aggregate of 10,380,952 shares of common stock to Blake Carmichael, an employee of the Company and son of our CEO. The options were issued pursuant to a stock option grant agreement and are exercisable at $0.018 per share for a period of five years from the date of issuance, subject to vesting over a period of six months. The fair value of the options totaled $43,575 using the Black-Scholes option pricing model with the following assumptions: i) risk free interest rate of 2.10%, ii) expected life of 5 years, iii) dividend yield of 0%, iv) expected volatility of 172%. Stock option expense recognized during the three ended March 31, 2020 was $5,362. Effective July 29, 2019 the Company issued its chief executive officer options to purchase up to 20,761,904 shares of common stock. The options were issued pursuant to a Grant Agreement and are exercisable at $0.018 per share for a period of five years from the date of issuance, subject to vesting over a period of six months. The fair value of the options totaled $87,147 using the Black-Scholes option pricing model with the following assumptions: i) risk free interest rate of 2.01%, ii) expected life of 5 years, iii) dividend yield of 0%, iv) expected volatility of 172%. Stock option expense recognized during the three months ended March 31, 2020 was $10,724. Effective January 6, 2020 the Company issued options to purchase up to 2,000,000 shares of common stock to Jeffrey Guzy, a Director of the Company. The options were issued pursuant to a stock option grant agreement and is exercisable at $0.0229 per share for a period of three years from the date of issuance. The options were immediately vested. The fair value of the options on the date of the grant was $40,107 using the Black-Scholes option pricing model with the following assumptions: i) risk free interest rate of 1.55%, ii) expected life of 1.5 years, iii) dividend yield of 0%, iv) expected volatility of 250%. Stock option expense recognized during the three months ended March 31, 2020 for this option was $40,107. Effective January 11, 2020 the Company issued options to purchase up to 2,000,000 shares of common stock to BizLaunch Advisors, LLC. The options were issued pursuant to a professional services agreement and are exercisable at $0.0229 per share for a period of three years from the date of issuance. The options were immediately vested. The fair value of the options on the date of the grant was $40,097 using the Black-Scholes option pricing model with the following assumptions: i) risk free interest rate of 1.54%, ii) expected life of 1.5 years, iii) dividend yield of 0%, iv) expected volatility of 250%. Stock option expense recognized during the three months ended March 31, 2020 for this option was $40,097. A summary of the Company’s stock option as of December 31, 2019, and changes during the three months ended March 31, 2020 is presented below: Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life in Years Aggregate Intrinsic Value Outstanding - December 31, 2019 35,295,237 $ 0.0180 4.58 Granted 4,000,000 $ 0.2290 Forfeited - - Vested 14,380,952 $ 0.0194 Outstanding - March 31, 2020 39,295,237 $ 0.0185 4.17 Exercisable - March 31, 2020 39,295,237 $ 0.0185 4.17 $ 373,352 Warrants A summary of the Company’s warrants as of December 31, 2019, and changes during the three months ended March 31, 2020 is presented below: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Life in Years Aggregate Intrinsic Value Outstanding - December 31, 2019 52,608,725 $ 0.01 0.66 Granted - $ - Exercised (12,500,000 ) $ 0.01 Forfeited or Expired (2,608,725 ) $ 0.0115 Outstanding - March 31, 2020 37,500,000 $ 0.01 0.44 Exercisable - March 31, 2020 37,500,000 $ 0.01 0.44 $ 675,000 On February 25, 2020, Mr. Charles F. Hyatt, a member of the Company’s Board of Directors, partially exercised a warrant for the acquisition of 12,500,000 shares at $.01 per share, for proceeds to the Company of $125,000.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 8. Commitments and contingencies On August 14, 2014, the Company entered into a thirty-seven-month term lease for its initial facilities in Pompano Beach, Florida, commencing on September 1, 2014. Terms included 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 was 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. The Company, Trebor and other third parties, are each named as a co-defendants under actions initially filed in March 2015 in the Circuit Court of Broward County under Case No. CACE-15-03238 and CACE -16-0000242 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 claims damages exceeding $1,000,000. This claim was settled in June, 2020 for $50,000, and further modified on August 25, 2020 into a lump sum payment of 88.4% of the original settlement amount. The Company has recorded $50,000 of accrued legal settlement as of March 31, 2020 and December 31, 2019.

Segment Reporting

Segment Reporting	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Segment Reporting	Note 9. Segment Reporting The Company has three operating segments as described below: 1. Legacy SSA Products, which sells recreational hookah diving systems. 2. High Pressure Gas Systems, which sells high pressure air and industrial gas compressor packages. 3. Ultra Portable Tankless Dive Systems, which sells next generation electric surface supply air diving systems and electric shallow dive system that are battery operated and completely portable to the user. Three Months Ended March 31, Legacy SSA Products High Pressure Gas Systems Ultra Portable Tankless Dive Systems Total Company 2020 2019 2020 2019 2020 2019 2020 2019 Net Revenues $ 294,118 $ 426,820 $ 198,216 $ 94,633 $ 142,456 $ - $ 634,790 $ 521,453 Cost of Revenue (228,187 ) (361,344 ) (149,800 ) (72,339 ) (153,909 ) - (531,896 ) (433,683 ) Gross Profit 65,931 65,476 48,416 22,294 (11,453 ) - 102,894 87,770 Depreciation 1,116 3,563 - - 2,417 - 3,533 3,563 Loss from operations $ (206,656 ) $ (163,783 ) $ (2,771 ) $ (32,690 ) $ (81,350 ) $ (65,520 ) (290,777 ) $ (261,993 ) Total Assets $ 1,152,136 $ 1,844,075 $ 138,743 $ 217,165 $ 269,759 $ 12,729 1,560,638 $ 2,073,969

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	Note 10. Subsequent Events Between April 1, 2020 and June 10, 2020 the Company issued an aggregate of 330,636 shares of common stock to an employee for services performed in December 2019 and the first five months of 2020. On April 14, 2020, the Company received a purchase order from a third-party to mature the design into a functional ventilator prototype. BLU3 Vent emerged as the first in the Hack-a-Vent challenge to pass through preliminary testing at Uniformed Services University to confirm feasibility to treat an ARDS inflicted patient. BLU3 Vent has been submitted initial documents for a review with the FDA at the direction and with the support of the Wright Brothers Institute (WBI) under an additional purchase order issued May 12, 2020. The project is currently on standby as the urgent demand for emergency use ventilators has declined. The team is working with WBI to be prepared in case a major demand for ventilators returns. On April 2, 2020 Mr. Hyatt exercised an additional portion of an outstanding common stock purchase warrant representing 10,000,000 shares of common stock. The Company received proceeds of $100,000 upon such exercise. On April 10, 2020 the Company sold an aggregate of 20,000,000 shares of its common stock at a purchase price $0.025 per share to accredited investors, including Mr. Hyatt, in a private transaction, resulting in proceeds to the Company of $500,000. On April 14, 2020 the Company entered into a Non-Qualified Stock Option Agreement with Mr. Carmichael (the “Carmichael Option Agreement”). Under the terms of the Carmichael Option Agreement, as additional compensation the Company granted Mr. Carmichael an option (the “Carmichael Option”) to purchase up to an aggregate of 125,000,000 shares of the Company’s common stock at an exercise price of $.045 per share, of which the right to purchase 75,000,000 shares of common stock is subject to vesting upon the achievement of the net revenue milestones set forth below (the “Net Revenue Portion of the Option”) and the right to purchase 50,000,000 shares of common stock is subject to vesting upon official notice of the listing of the Company’s common stock on The Nasdaq Stock Market, the NYSE American LLC or similar stock exchange. The Net Revenue Portion of the Option shall vest as follows: ● the right to purchase 25,000,000 shares of the Company’s common stock shall vest at such time as the Company reports cumulative consolidated net revenues, including revenues from related parties and revenues recognized by the Company arising out of any subsequent acquisitions, mergers, or other business combinations following the closing date of such transaction (the collectively, “Net Revenues”), in excess of $3,500,000 in the aggregate over four consecutive fiscal quarters commencing May 1, 2020 and ending on April 30, 2023 (the “Net Revenue Period”); ● the right to purchase an additional 25,000,000 shares of common stock shall vest at such time as the Company reports cumulative Net Revenues in excess of $7,000,000 in the aggregate over four consecutive fiscal quarters during the Net Revenue Period; and ● the right to purchase an additional 25,000,000 shares of common stock shall vest at such time as the Company reports cumulative Net Revenues in excess of $10,500,000 in the aggregate over four consecutive quarters during the Net Revenue Period. The Carmichael Option Agreement provides that the Carmichael Option is exercisable by Mr. Carmichael on a cashless basis. The Carmichael Option is not transferrable by Mr. Carmichael, and he must remain an employee of the Company as an additional term of vesting. Once a portion of the Carmichael Option vests, it is exercisable by Mr. Carmichael for 90 days. Any portion of the Carmichael Option which does not vest during the Net Revenue Period lapses and Mr. Carmichael has no further rights thereto. On April 9, 2020 the Company entered into an Investor Relations Consulting Agreement with HIR Holdings, LLC pursuant to which the Company engaged the firm to provide investor relations services. The term of the agreement is for a minimum guaranteed period of six months, and thereafter is cancellable by either party upon 30 days notice to the other party. As compensation the Company issued the consultant 3,000,000 shares of its common stock, valued at $105,000, and is responsible for reimbursement of certain pre-approved expenses. On April 9, 2020 the Company also entered into a Corporate Communication Consulting Agreement with Impact IR Inc. pursuant to which the Company also engaged this firm to provide investor relations services. The term of the agreement is six months. As compensation the Company issued the consultant 2,000,000 shares of its common stock valued at $70,000. On April 28, 2020 the Company awarded two employees 1,333,333 shares of its common stock valued at $64,000 as additional compensation for their services to the Company. On May 12, 2020 the Company received the proceeds from an unsecured $159,600 loan (the “PPP Loan”) through South Atlantic Bank under the Paycheck Protection Program (the “PPP”) pursuant to the Coronavirus Aid, Relief and Economic Security Act (the “CARES” Act) which is administered by the United States Small Business Administration. In accordance with the requirements of the CARES Act, the Company will use proceeds from the PPP Loan primarily for payroll costs. The PPP Loan is scheduled to mature on April 9, 2022 (the “Maturity Date”) and has a 1% interest rate. Commencing on November 9, 2020 and continuing on the same day of each following month, the Company must pay principal and interest payments of $8,983.41 until the Maturity Date, at which time the remaining principal and accrued interest is due in full. The promissory note evidencing the PPP Loan contains customary events of default relating to, among other things, payment defaults and provisions of the promissory note. On May 21, 2020 the Board of Directors of the Company agreed to provide incentive compensation to six individuals who are either its employees or independent contractors for additional time spent by these individuals on the BLU3-VENT project. Of the aggregate of approximately $214,648 of incentive compensation, $53,668 was paid in cash and the balance of $160,980 was paid through the issuance of an aggregate of 3,658,633 shares of the Company’s common stock valued at $0.044 per share. Robert M. Carmichael received a total of $31,904 of incentive compensation which was paid through the issuance of 725,087 shares of the Company’s common stock and Blake Carmichael received a total of $37,369 of incentive compensation which was paid through the issuance of 849,305 shares of the Company’s common stock. On May 29, 2020 the Company entered into a Note Extension and Amendment Agreement with the holder of a $50,000 principal amount 6% secured convertible promissory note due December 31, 2019 pursuant to which the due date of the note was extended to December 31, 2020. On June 8, 2020 the Company entered into a Note Extension and Amendment Agreement with the holder of a second $50,000 principal amount 6% secured convertible promissory note due December 31, 2019 pursuant to which the due date of the note was extended to December 31, 2020. During early 2020 an offer of settlement for $50,000 was made by the Company to the Estate of Ernesto Rodriguez (Case No. CACE-15-03238 and CACE -16-0000242). The settlement was accepted and the Circuit Court in and for Broward County, Florida entered an Order on May 15, 2020 which approved the settlement. The Final Order of Dismissal was entered on behalf of the Company and Trebor on May 13, 2020. The settlement amount of $50,000 was payable in installments through May 19, 2022. On August 25, 2020 the Court approved a join motion to modify the settlement to a lump sum payment of 88.4% of the original settlement amount. The Company paid the modified settlement amount on August 25, 2020. Please see Note 8. On June 9, 2020 the Company entered into an advertising and marketing agreement with Figment Design. The term of the agreement is for one year, and thereafter renew or cancel the agreement in writing 60 days before the final date. The Company will be billed $5,275 for June and July 2020 and $8,840 from August 2020 to July 2021. On June 30, 2020 the Company entered into Amendment No. 2 to the Patent License Agreement with Setaysha Technical Solutions, LLC (“STS”). The amendment set certain limits and expectations of the assistance from STS related to designing and commercializing certain diving products, and revised the royalty payments due to STS as consideration for uncompensated services. The Company is obligated to pay STS a minimum yearly royalty of $60,000, or $15,000 per fiscal quarter, beginning in December 2019 and increasing by 2.15% per year. The minimum royalty was temporarily increased to $60,000 for fiscal years 2022, 2023 and 2024, with a fourth quarter true up against earned royalties. In addition, if the Company should terminate the agreements with STS prior to December 31, 2023, then the Company is obligated to pay STS $180,000, less cumulative royalties paid in excess of $334,961 for the years 2019 through 2024. On August 1, 2020, BLU3 entered into an advertising and marketing agreement with Figment Design. The term of the agreement is for one year beginning August 1, 2020, and thereafter renew or cancel the agreement in writing 60 days before the final date. Figment Design will bill BLU3 $3,500 per month as retainer and $1,500 to $2,000 for monthly ad spend. On August 1, 2020 BLU3 entered into a marketing agreement with This Way Media PTY, Ltd. The term of this agreement is for 11 months and can be cancelled with 30 days notice during the first 90 days of the agreement. After the first 90 days, the agreement can be cancelled with 60 days notice after the completion of the term of the agreement. BLU3 will pay This Way Media PTY, LTD $500 per month, and 5% of each affiliate sale. On August 10, 2020 the Company engaged Brandywine, LLC to provide certain advisory and consulting services to it under the terms of a letter agreement. As compensation for the services, we agreed to pay Brandywine, LLC an hourly rate of $125.00 and issue it 10,000 shares of our common stock for each hour billed, which such shares are issuable to a designee of Brandywine, LLC in its discretion, and reimburse it for pre-approved expenses. The agreement may be terminated by either party upon 15 days notice, and contains customary indemnification provisions.

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The following unaudited interim consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, such interim financial statements do not include all the information and footnotes required by accounting principles generally accepted in the United States (“GAAP”) for complete annual financial statements. The information furnished reflects all adjustments, consisting only of normal recurring items which are, in the opinion of management, necessary in order to make the financial statements not misleading. The balance sheet as of December 31, 2019 has been derived from the Company’s annual financial statements that were audited by an independent registered public accounting firm but does not include all of the information and footnotes required for complete annual financial statements. These financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto which are included in our Annual Report on Form 10-K for the year ending December 31, 2019 filed with the SEC on June 26, 2020 for a broader discussion of our business and the risks inherent in such business.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of BWMG and its wholly owned subsidiaries, Trebor, BHP and BLU3. All significant intercompany transactions and balances have been eliminated in consolidation.
Accounts Receivable	Accounts receivable Accounts receivable consist of amounts due from the sale of all of our products to wholesale and retail customers. The allowance for doubtful accounts are estimated based on historical customer experience and industry knowledge. The allowances for doubtful accounts totaled $12,090 and $17,784 at March 31, 2020 and December 31, 2019, respectively.
Revenue Recognition	Revenue Recognition We account for revenues in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers” and all the related amendments. This standards core principal is that a company should recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to receive. We recognize the sale of products under single performance obligations upon shipment of the units as that is when ownership is transferred and our performance is completed. Revenues from repair and maintenance activities is recognized when the repairs are completed and the units have been shipped.
Lease Accounting	Lease Accounting On January 1, 2019, we adopted ASC 842 and all the related amendments using the modified retrospective method. We recognized the cumulative effect of initially applying the new lease standard as an adjustment to the opening balance of retained earnings. The comparative information has not been restated and continues to be reported under the lease accounting standard in effect for those periods. The lease standard requires all leases to be reported on the balance sheet as right-of-use assets and lease obligations. We elected the practical expedients permitted under the transition guidance of the new standard that retained the lease classification and initial direct costs for any leases that existed prior to adoption of the standard. We did not reassess whether any contracts entered into prior to adoption are leases or contain leases. We categorize leases with contractual terms longer than twelve months as either operating or finance. Finance leases are generally those leases that would allow us to substantially utilize or pay for the entire asset over its estimated life. Assets acquired under finance leases are recorded in property and equipment, net. All other leases are categorized as operating leases. We did not have any finance leases as of March 31, 2020. Our leases generally have terms that range from three years for equipment and five to twenty years for property. We elected the accounting policy to include both the lease and non-lease components of our agreements as a single component and account for them as a lease. Lease liabilities are recognized at the present value of the fixed lease payments using a discount rate based on similarly secured borrowings available to us. Lease assets are recognized based on the initial present value of the fixed lease payments, reduced by landlord incentives, plus any direct costs from executing the leases. Lease assets are tested for impairment in the same manner as long-lived assets used in operations. Leasehold improvements are capitalized at cost and amortized over the lesser of their expected useful life or the lease term. When we have the option to extend the lease term, terminate the lease before the contractual expiration date, or purchase the leased asset, and it is reasonably certain that we will exercise the option, we consider these options in determining the classification and measurement of the lease. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses over the term of the lease. For the three months ended March 31, 2020 and 2019 the lease expense was approximately $35,000 and $41,500. For the three months ended March 31, 2020 and 2019 cash paid for operating liabilities was approximately $31,803 and $30,938, respectively Supplemental balance sheet information related to leases was as follows: Operating Leases March 31, 2020 Right-of-use assets $ 521,175 Current lease liabilities $ 100,411 Non-current lease liabilities 420,764 Total lease liabilities $ 521,175
Employee Stock-Based Compensation	Employee Stock-Based Compensation: The Company accounts for stock-based compensation in accordance with ASC 718, “Compensation-Stock Compensation”. ASC 718 requires companies to measure the cost of employee services received in exchange for an award of equity instruments, including stock options, based on the grant-date fair value of the award and to recognize it as compensation expense over the period the employee is required to provide service in exchange for the award, usually the vesting period. The Company has elected to adopt ASU 2016-09 and has a policy to account for forfeitures as they occur.
Non-Employee Stock-Based Compensation	Non-Employee Stock-Based Compensation: Effective January 1, 2019, the Company adopted Accounting Standards Update (“ASU”) No. 2018-07, Compensation – Stock Based Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-7”), which aligns accounting for share-based payments issued to nonemployees to that of employees under the existing guidance of Topic 718, with certain exceptions. This update supersedes previous guidance for equity-based payments to nonemployees under Subtopic 505-50, Equity – Equity-Based Payments to Non-Employees. The adoption of ASU 2018-07 did not have a material impact on the Company’s consolidated financial statements. The Company accounts for stock-based compensation awards to non-employees in accordance with ASU No. 2018-07, Compensation – Stock Based Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-07”), which aligns accounting for share-based payments issued to nonemployees to that of employees under the existing guidance of Topic 718, with certain exceptions. This update supersedes previous guidance for equity-based payments to nonemployees under Subtopic 505-50, Equity – Equity-Based Payments to Non-Employees. All issuances of stock options or other equity instruments to non-employees as consideration for goods or services received by the Company are accounted for based on the fair value of the equity instruments issued. Non-employee equity-based payments are recorded as an expense over the service period, as if the Company had paid cash for the services. At the end of each financial reporting period, prior to vesting or prior to the completion of the services, the fair value of the equity-based payments will be re-measured and the non-cash expense recognized during the period will be adjusted accordingly. Since the fair value of equity-based payments granted to non-employees is subject to change in the future, the amount of the future expense will include fair value re-measurements until the equity-based payments are fully vested or the service completed.
Earnings Per Common Share	Earnings per common share Basic earnings per share excludes any dilutive effects of options, warrants and convertible securities. Basic earnings per share is computed using the weighted-average number of outstanding common shares during the applicable period. Diluted earnings per share is computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Common stock equivalent shares are excluded from the computation if their effect is antidilutive. At March 31, 2020 and March 31, 2019, 87,389,986 and 68,386,823, respectively, of potentially dilutive shares were not recognized as their inclusion would be anti-dilutive. These shares reflect shares potentially issuable under convertible note agreements, outstanding warrants, outstanding stock options and the conversion of preferred stock.
Recent Accounting Pronouncements	Recent accounting pronouncements The recent accounting standards that have been issued or proposed by the Financial Accounting Standards Board (FASB) or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption.

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Schedule of Supplemental Balance Sheet Information	Supplemental balance sheet information related to leases was as follows: Operating Leases March 31, 2020 Right-of-use assets $ 521,175 Current lease liabilities $ 100,411 Non-current lease liabilities 420,764 Total lease liabilities $ 521,175

Convertible Debentures and No_2

Convertible Debentures and Notes Payable (Tables)	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Schedule of Convertible Debentures	Convertible debentures consisted of the following at March 31, 2020: Origination Maturity Interest Origination Original Period End Period End Period End Accrued Reg. 8/31/2011 8/31/2013 5 % 10,000 (4,286 ) 10,000 — 10,000 4,319 (1 ) 12/01/17 12/01/20 6 % 50,000 (12,500 ) 50,000 — 50,000 7,000 (2 ) 12/05/17 12/04/20 6 % 50,000 (12,500 ) 50,000 — 50,000 7,717 (3 ) $ 110,000 $ — $ 110,000 $ 18,286 (1) The Company borrowed $10,000 in exchange for a convertible debenture. The lender at its option may convert all or part of the note plus accrued interest into common stock at a price of 30% discount as determined from the average four highest closing bid prices over the preceding five 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. The note is currently in default. (2) On December 1, 2017 the Company entered into a $50,000 principal amount 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 and BHP and the personal guarantee of Mr. Carmichael. The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note 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. In 2019, the maturity date of the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $32,000 upon the modification of conversion price. The maturity date was further extended to December 1, 2020. (3) On December 5, 2017 the Company entered into a $50,000 principal amount 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 and BHP and the personal guarantee of Mr. Carmichael. The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note 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. In 2019, the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $99,000 upon the modification of conversion price. The maturity date was further extended to December 31, 2020.
Schedule of Future Amortization of Loans Payable	Payment Amortization 2020 (9 months remaining) $ 22,565 2021 32,975 2022 27,095 Total Loan Payments $ 82,635 Current portion of Loan payable (30,488 ) Non-Current Portion of Loan Payable $ 52,147

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
Schedule of Option Activity	A summary of the Company’s stock option as of December 31, 2019, and changes during the three months ended March 31, 2020 is presented below: Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life in Years Aggregate Intrinsic Value Outstanding - December 31, 2019 35,295,237 $ 0.0180 4.58 Granted 4,000,000 $ 0.2290 Forfeited - - Vested 14,380,952 $ 0.0194 Outstanding - March 31, 2020 39,295,237 $ 0.0185 4.17 Exercisable - March 31, 2020 39,295,237 $ 0.0185 4.17 $ 373,352
Schedule of Warrants Activity	A summary of the Company’s warrants as of December 31, 2019, and changes during the three months ended March 31, 2020 is presented below: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Life in Years Aggregate Intrinsic Value Outstanding - December 31, 2019 52,608,725 $ 0.01 0.66 Granted - $ - Exercised (12,500,000 ) $ 0.01 Forfeited or Expired (2,608,725 ) $ 0.0115 Outstanding - March 31, 2020 37,500,000 $ 0.01 0.44 Exercisable - March 31, 2020 37,500,000 $ 0.01 0.44 $ 675,000

Segment Reporting (Tables)

Segment Reporting (Tables)	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Three Months Ended March 31, Legacy SSA Products High Pressure Gas Systems Ultra Portable Tankless Dive Systems Total Company 2020 2019 2020 2019 2020 2019 2020 2019 Net Revenues $ 294,118 $ 426,820 $ 198,216 $ 94,633 $ 142,456 $ - $ 634,790 $ 521,453 Cost of Revenue (228,187 ) (361,344 ) (149,800 ) (72,339 ) (153,909 ) - (531,896 ) (433,683 ) Gross Profit 65,931 65,476 48,416 22,294 (11,453 ) - 102,894 87,770 Depreciation 1,116 3,563 - - 2,417 - 3,533 3,563 Loss from operations $ (206,656 ) $ (163,783 ) $ (2,771 ) $ (32,690 ) $ (81,350 ) $ (65,520 ) (290,777 ) $ (261,993 ) Total Assets $ 1,152,136 $ 1,844,075 $ 138,743 $ 217,165 $ 269,759 $ 12,729 1,560,638 $ 2,073,969

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Accounting Policies [Abstract]
Allowance for doubtful accounts	$ 12,090		$ 17,784
Lease expense	35,000	$ 41,500
Cash paid for operating liabilities	$ 31,803	$ 30,938
Potentially dilutive shares	87,389,986	68,386,823

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Supplemental Balance Sheet Information (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Right-of-use assets	$ 521,175	$ 545,035
Current lease liabilities	100,411	98,060
Non-current lease liabilities	420,764	$ 446,975
Total lease liabilities	$ 521,175

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (296,693)	$ (264,045)
Accumulated deficit	(11,901,211)		$ (11,604,518)
Working capital deficit	$ (439,000)

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Accounts receivable from related parties	$ 43,718		$ 44,442
Accounts payable - related parties	$ 240,238		263,544
Royalties percentage	2.50%
Total royalty expense	$ 4,850	$ 10,223
Board of Director [Member]
Annual fees			18,000
Accrued fees	9,000		49,500
Mr. Carmichael [Member]
Accounts receivable from related parties	$ 5,175		$ 4,320
Sales Revenue [Member]
Concentration risk percentage	24.60%	26.50%

Convertible Debentures and No_3

Convertible Debentures and Notes Payable (Details Narrative) - USD ($)	Sep. 30, 2019	Mar. 31, 2020	Dec. 31, 2019	Oct. 15, 2016	Jul. 01, 2013
Loan balance		$ 82,635
Hoboken Street Association [Member]
Notes payable		10,000	$ 10,000	$ 10,000
Marlin Capital Solutions [Member]
Principal balance	$ 96,725
Monthly installments	$ 3,144
Mr. Tom Gonzales [Member]
Notes payable		$ 100,000	$ 100,000		$ 200,000

Convertible Debentures and No_4

Convertible Debentures and Notes Payable - Schedule of Convertible Debentures (Details) - USD ($)		3 Months Ended
		Mar. 31, 2020	Dec. 31, 2019
Period End Principal Balance		$ 110,000
Period End Discount Balance
Period End Debenture, Net Balance		110,000	$ 110,000
Accrued Interest Balance		$ 18,286
Convertible Debenture One [Member]
Origination Date	[1]	Aug. 31, 2011
Maturity Date	[1]	Aug. 31, 2013
Interest Rate	[1]	5.00%
Origination Principal Balance	[1]	$ 10,000
Origination Discount Balance	[1]	(4,286)
Period End Principal Balance	[1]	10,000
Period End Discount Balance	[1]
Period End Debenture, Net Balance	[1]	10,000
Accrued Interest Balance	[1]	$ 4,319
Convertible Debenture Two [Member]
Origination Date	[2]	Dec. 1, 2017
Maturity Date	[2]	Dec. 1, 2020
Interest Rate	[2]	6.00%
Origination Principal Balance	[2]	$ 50,000
Origination Discount Balance	[2]	(12,500)
Period End Principal Balance	[2]	50,000
Period End Discount Balance	[2]
Period End Debenture, Net Balance	[2]	50,000
Accrued Interest Balance	[2]	$ 7,000
Convertible Debenture Three [Member]
Origination Date	[3]	Dec. 5, 2017
Maturity Date	[3]	Dec. 4, 2020
Interest Rate	[3]	6.00%
Origination Principal Balance	[3]	$ 50,000
Origination Discount Balance	[3]	(12,500)
Period End Principal Balance	[3]	50,000
Period End Discount Balance	[3]
Period End Debenture, Net Balance	[3]	50,000
Accrued Interest Balance	[3]	$ 7,717
[1]	The Company borrowed $10,000 in exchange for a convertible debenture. The lender at its option may convert all or part of the note plus accrued interest into common stock at a price of 30% discount as determined from the average four highest closing bid prices over the preceding five 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. The note is currently in default.
[2]	On December 1, 2017 the Company entered into a $50,000 principal amount 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 and BHP and the personal guarantee of Mr. Carmichael. The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note 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. In 2019, the maturity date of the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $32,000 upon the modification of conversion price. The maturity date was further extended to December 1, 2020.
[3]	On December 5, 2017 the Company entered into a $50,000 principal amount 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 and BHP and the personal guarantee of Mr. Carmichael. The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note 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. In 2019, the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $99,000 upon the modification of conversion price. The maturity date was further extended to December 31, 2020.

Convertible Debentures and No_5

Convertible Debentures and Notes Payable - Schedule of Convertible Debentures (Details) (Parenthetical)		Dec. 05, 2017USD ($)$ / shares	Dec. 01, 2017USD ($)$ / shares	Mar. 31, 2020USD ($)Days
Convertible Debenture One [Member]
Convertible debenture | $				$ 10,000
Discount rate				30.00%
Trading days | Days				5
Beneficial conversion feature | $				$ 4,286
Interest rate	[1]			5.00%
Debt maturity date	[1]			Aug. 31, 2013
Convertible Debenture Two [Member]
Interest rate	[2]			6.00%
Debt maturity date	[2]			Dec. 1, 2020
Convertible Debenture Two [Member] | 6% Secured Convertible Promissory Note [Member]
Principal amount | $			$ 50,000
Interest rate			6.00%
Debt maturity date			Dec. 1, 2018
Maximum conversion of common stock, percentage			9.99%
Reduction in conversion price per share | $ / shares			$ 0.01
Loss on extinguishment of debt | $			$ 32,000
Debt extended maturity date			Dec. 1, 2020
Convertible Debenture Two [Member] | 6% Secured Convertible Promissory Note [Member] | First Year [Member]
Debt conversion price per share | $ / shares			$ 0.02
Convertible Debenture Two [Member] | 6% Secured Convertible Promissory Note [Member] | Fifth Year [Member]
Debt conversion price per share | $ / shares			$ 0.125
Convertible Debenture Three [Member]
Interest rate	[3]			6.00%
Debt maturity date	[3]			Dec. 4, 2020
Convertible Debenture Three [Member] | 6% Secured Convertible Promissory Note [Member]
Principal amount | $		$ 50,000
Interest rate		6.00%
Debt maturity date		Dec. 4, 2018
Maximum conversion of common stock, percentage		9.99%
Reduction in conversion price per share | $ / shares		$ 0.01
Loss on extinguishment of debt | $		$ 99,000
Debt extended maturity date		Dec. 31, 2020
Convertible Debenture Three [Member] | 6% Secured Convertible Promissory Note [Member] | First Year [Member]
Debt conversion price per share | $ / shares		$ 0.02
Convertible Debenture Three [Member] | 6% Secured Convertible Promissory Note [Member] | Fifth Year [Member]
Debt conversion price per share | $ / shares		$ 0.125
[1]	The Company borrowed $10,000 in exchange for a convertible debenture. The lender at its option may convert all or part of the note plus accrued interest into common stock at a price of 30% discount as determined from the average four highest closing bid prices over the preceding five 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. The note is currently in default.
[2]	On December 1, 2017 the Company entered into a $50,000 principal amount 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 and BHP and the personal guarantee of Mr. Carmichael. The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note 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. In 2019, the maturity date of the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $32,000 upon the modification of conversion price. The maturity date was further extended to December 1, 2020.
[3]	On December 5, 2017 the Company entered into a $50,000 principal amount 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 and BHP and the personal guarantee of Mr. Carmichael. The conversion price under the note initially ranged from $0.02 per share if converted in the first year to $0.125 per share if converted in year five. The lender may convert at any time until the note 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. In 2019, the note was extended for one additional year to December 31, 2019 with a reduction in the conversion price to $0.01 per share. The Company recorded a loss on extinguishment of debt of $99,000 upon the modification of conversion price. The maturity date was further extended to December 31, 2020.

Convertible Debentures and No_6

Convertible Debentures and Notes Payable - Schedule of Future Amortization of Loans Payable (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
2020 (9 months remaining)	$ 22,565
2021	32,975
2022	27,095
Total Loan Payments	82,635
Current portion of Loan payable	(30,488)	$ (29,702)
Non-Current Portion of Loan Payable	$ 52,147	$ 60,070

Shareholders' Equity (Details N

Shareholders' Equity (Details Narrative) - USD ($)	Feb. 25, 2020	Jan. 06, 2020	Jul. 29, 2019	Jan. 31, 2020	Apr. 30, 2011	Mar. 31, 2020	Dec. 31, 2018	Feb. 29, 2020	Dec. 31, 2019	Jun. 30, 2010
Number of shares issued, value						$ 45,000
Stock compensation expense						$ 97,570
Common stock purchase of warrant								12,500,000
Warrants exercise price per share								$ 0.01
Conversion of price							$ 125,000
Preferred stock, shares authorized						10,000,000			10,000,000	10,000,000
Preferred stock, share designated						425,000			425,000
Share-based compensation arrangement by share-based payment award, options, outstanding, number						39,295,237			35,295,237
Share based payment arrangement stock options exercisable						$ 0.0185			$ 0.0180
Share based payment arrangement stock option granted term						4 years 2 months 1 day
Jeffrey Guzy [Member]
Share-based compensation arrangement by share-based payment award, options, outstanding, number		2,000,000
Share based payment arrangement stock options exercisable		$ 0.0229
Share based payment arrangement stock option granted term		3 years
Vested fair value		$ 40,107
Risk free interest rate		1.55%
Expected life		1 year 6 months
Dividend yield		0.00%
Expected volatility		250.00%
Stock option expense						$ 40,107
BizLaunch Advisors, LLC [Member]
Share-based compensation arrangement by share-based payment award, options, outstanding, number		2,000,000
Share based payment arrangement stock options exercisable		$ 0.0229
Share based payment arrangement stock option granted term		3 years
Vested fair value		$ 40,097
Risk free interest rate		1.54%
Expected life		1 year 6 months
Dividend yield		0.00%
Expected volatility		250.00%
Stock option expense						$ 40,097
Series A Convertible Preferred Stock [Member]
Preferred stock, share designated					425,000
Conversion price per share					$ 18.23
Preferred stock, voting rights					Series A Convertible Preferred Stock are entitled to 250 votes for each share held.
Accredited Investor [Member]
Number of shares exchange				2,647,065
Number of shares exchange value				$ 45,000
Robert Carmichael [Member] | Series A Convertible Preferred Stock [Member]
Preferred stock, share designated						425,000			425,000
Chief Executive Officer [Member]
Share-based compensation arrangement by share-based payment award, options, outstanding, number			20,761,904
Share based payment arrangement stock options exercisable			$ 0.018
Share based payment arrangement stock option granted term			5 years
Vested fair value			$ 87,147
Risk free interest rate			2.01%
Expected life			5 years
Dividend yield			0.00%
Expected volatility			172.00%
Stock option expense						$ 10,724
Mr. Charles F. Hyatt [Member]
Shares issued during acquisition	12,500,000
Share issued per share	$ 0.01
Proceeds from acquisition	$ 125,000
Mr. Robert M. Carmichael [Member]
Share-based compensation arrangement by share-based payment award, options, outstanding, number			10,380,952
Share based payment arrangement stock options exercisable			$ 0.018
Share based payment arrangement stock option granted term			5 years
Vested fair value			$ 43,575
Risk free interest rate			2.10%
Expected life			5 years
Dividend yield			0.00%
Expected volatility			172.00%
Stock option expense						5,362
Mr. Robert M. Carmichael [Member] | Incentive Bonus [Member]
Number of shares issued, shares							20,000,000
Number of shares issued, value							$ 200,000
Stock compensation expense						$ 1,280

Shareholders' Equity - Schedule

Shareholders' Equity - Schedule of Option Activity (Details)	3 Months Ended
	Mar. 31, 2020USD ($)$ / sharesshares
Share-based Payment Arrangement [Abstract]
Number of Options, Options Outstanding, Beginning balance | shares	35,295,237
Number of Options, Granted | shares	4,000,000
Number of Options, Forfeited | shares
Number of Options, Vested | shares	14,380,952
Number of Options, Options Outstanding, Ending balance | shares	39,295,237
Number of Options, Options Exercisable | shares	39,295,237
Weighted Average Exercise Price, Options Outstanding, Beginning balance | $ / shares	$ 0.0180
Weighted Average Exercise Price, Granted | $ / shares	0.2290
Weighted Average Exercise Price, Forfeited | $ / shares
Weighted Average Exercise Price, Vested | $ / shares	0.0194
Weighted Average Exercise Price, Options Outstanding, Ending balance | $ / shares	0.0185
Weighted Average Exercise Price, Options Exercisable | $ / shares	$ 0.0185
Weighted Average Remaining Contractual Life in Years, Outstanding, Beginning balance	4 years 6 months 29 days
Weighted Average Remaining Contractual Life in Years, Outstanding, Ending balance	4 years 2 months 1 day
Weighted Average Remaining Contractual Life in Years, Exercisable	4 years 2 months 1 day
Aggregate Intrinsic Value, Exercisable | $	$ 373,352

Shareholders' Equity - Schedu_2

Shareholders' Equity - Schedule of Warrants Activity (Details) - Warrant [Member]	3 Months Ended
	Mar. 31, 2020USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Warrants, Outstanding, Beginning balance | shares	52,608,725
Number of Warrants, Granted | shares
Number of Warrants, Exercised | shares	(12,500,000)
Number of Warrants, Forfeited or Expired | shares	(2,608,725)
Number of Warrants, Outstanding, Beginning balance | shares	37,500,000
Number of Warrants, Exercisable | shares	37,500,000
Weighted Average Exercise Price, Outstanding, Beginning balance | $ / shares	$ 0.01
Weighted Average Exercise Price, Granted | $ / shares
Weighted Average Exercise Price, Exercised | $ / shares	0.01
Weighted Average Exercise Price, Forfeited or Expired | $ / shares	0.0115
Weighted Average Exercise Price, Outstanding, Beginning balance | $ / shares	0.01
Weighted Average Exercise Price, exercisable | $ / shares	$ 0.01
Weighted Average Remaining Contractual Life in Years, Outstanding, Beginning balance	7 months 28 days
Weighted Average Remaining Contractual Life in Years, Outstanding, Ending balance	5 months 9 days
Weighted Average Remaining Contractual Life in Years, Exercisable	5 months 9 days
Aggregate Intrinsic Value, Exercisable | $	$ 675,000

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)	Aug. 25, 2020	Nov. 11, 2018USD ($)ft²	Dec. 01, 2016USD ($)	Aug. 14, 2014USD ($)	Jun. 30, 2020USD ($)	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Lease term		69 months	84 months	37 months
Payment of security deposit				$ 5,367
Operating leases, rent expense, minimum rentals		$ 4,848	$ 4,626	$ 4,000
Percentage of annual operating expenses		10.11%		10.76%
Operating leases, rent expense		$ 1,679		$ 2,000
Operating lease expiration date			Sep. 30, 2024
Rent increased percentage		3.00%	3.00%
Area of land | ft²		8,025
Security deposit		$ 6,527
Plaintiff damages						$ 1,000,000
Accrued legal settlement						$ 50,000	$ 50,000
Subsequent Event [Member]
Settled claim					$ 50,000
Lump sum payment percentage	88.40%

Segments - Schedule of Segment

Segments - Schedule of Segment Reporting Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Net Revenues	$ 634,790	$ 521,453
Cost of Revenue	(531,896)	(433,683)
Gross Profit	102,894	87,770
Depreciation	3,533	3,563
Loss from operations	(290,777)	(261,993)
Total Assets	1,560,638	2,073,969	$ 1,666,565
Legacy SSA Products [Member]
Net Revenues	294,118	426,820
Cost of Revenue	(228,187)	(361,344)
Gross Profit	65,931	65,476
Depreciation	1,116	3,563
Loss from operations	(206,656)	(163,783)
Total Assets	1,152,136	1,844,075
High Pressure Gas Systems [Member]
Net Revenues	198,216	94,633
Cost of Revenue	(149,800)	(72,339)
Gross Profit	48,416	22,294
Depreciation
Loss from operations	(2,771)	(32,690)
Total Assets	138,743	217,165
Ultra Portable Tankless Dive Systems [Member]
Net Revenues	142,456
Cost of Revenue	(153,909)
Gross Profit	(11,453)
Depreciation	2,417
Loss from operations	(81,350)	(65,520)
Total Assets	$ 269,759	$ 12,729

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)

Aug. 25, 2020

Aug. 10, 2020

Aug. 01, 2020

Jun. 09, 2020

Jun. 08, 2020

May 29, 2020

May 21, 2020

May 12, 2020

Apr. 28, 2020

Apr. 14, 2020

Apr. 10, 2020

Apr. 09, 2020

Apr. 02, 2020

Jul. 31, 2021

Aug. 31, 2020

Jul. 31, 2020

Jun. 30, 2020

Jun. 10, 2020

Mar. 31, 2020

Dec. 31, 2019

Mar. 31, 2019

Proceeds from exercise of warrants

$ 125,000

Share-based compensation arrangement by share-based payment award, options, grants in period, gross

4,000,000

Options exercisable price

$ 0.0185

Number of shares issued for services, value

$ 92,051

Number of shares issued, value

$ 45,000

Patent License Agreement [Member] | Setaysha Technical Solutions, LLC [Member]

Debt instrument, interest rate

2.15%

Minimum royalty

$ 15,000

Patent License Agreement [Member] | Setaysha Technical Solutions, LLC [Member] | Fiscal Years 2022 [Member]

Increases in minimum royalty

60,000

Patent License Agreement [Member] | Setaysha Technical Solutions, LLC [Member] | Fiscal Years 2023 [Member]

Increases in minimum royalty

60,000

Patent License Agreement [Member] | Setaysha Technical Solutions, LLC [Member] | Fiscal Years 2024 [Member]

Increases in minimum royalty

60,000

Patent License Agreement [Member] | Setaysha Technical Solutions, LLC [Member] | December 31, 2023 [Member]

Obligation to pay royalty

180,000

Patent License Agreement [Member] | Setaysha Technical Solutions, LLC [Member] | Years 2019 Through 2024 [Member]

Obligation to pay royalty

$ 334,961

Subsequent Event [Member]

Lump sum payment percentage

88.40%

Subsequent Event [Member] | Installments Payable Through May 19, 2022 [Member]

Settlement payable

$ 50,000

Subsequent Event [Member] | South Atlantic Bank [Member] | PPP Loan [Member]

Proceeds from an unsecured loan

$ 159,600

Debt instrument, maturity date

Apr. 9, 2022

Debt instrument, interest rate

1.00%

Debt instrument principal amount

$ 8,983

Subsequent Event [Member] | Carmichael Option Agreement [Member]

Share-based compensation arrangement by share-based payment award, options, grants in period, gross

125,000,000

Options to vest shares of common stock

75,000,000

Net revenue description

aaaaaaaaaaaaaaa

Options exercisable price

$ 0.045

Subsequent Event [Member] | Carmichael Option Agreement [Member] | Net Revenue Portion of the Option [Member]

Options to vest shares of common stock

50,000,000

Subsequent Event [Member] | Carmichael Option Agreement [Member] | Net Revenue Portion of the Option One [Member]

Share-based compensation arrangement by share-based payment award, options, grants in period, gross, value

$ 3,500,000

Options to vest shares of common stock

25,000,000

Subsequent Event [Member] | Carmichael Option Agreement [Member] | Net Revenue Portion of the Option Two [Member]

Share-based compensation arrangement by share-based payment award, options, grants in period, gross, value

$ 7,000,000

Options to vest shares of common stock

25,000,000

Subsequent Event [Member] | Carmichael Option Agreement [Member] | Net Revenue Portion of the Option Three [Member]

Share-based compensation arrangement by share-based payment award, options, grants in period, gross, value

$ 10,500,000

Options to vest shares of common stock

25,000,000

Subsequent Event [Member] | Investor Relations Consulting Agreement [Member] | HIR Holdings, LLC [Member]

Number of shares issued as compensation

3,000,000

Number of shares issued as compensation, value

$ 105,000

Subsequent Event [Member] | Corporate Communication Consulting Agreement [Member] | Impact IR Inc [Member]

Number of shares issued as compensation

2,000,000

Number of shares issued as compensation, value

$ 70,000

Subsequent Event [Member] | Note Extension and Amendment Agreement [Member]

Debt instrument, maturity date

Dec. 31, 2019

Dec. 31, 2019

Debt instrument, interest rate

6.00%

6.00%

Debt instrument principal amount

$ 50,000

$ 50,000

Subsequent Event [Member] | Note Extension and Amendment Agreement [Member] | Extended Maturity [Member]

Debt instrument, maturity date

Dec. 31, 2020

Dec. 31, 2020

Subsequent Event [Member] | Advertising and Marketing Agreement [Member]

Agreement term

1 year

Billed amount

$ 8,840

$ 8,840

$ 5,275

$ 5,275

Subsequent Event [Member] | Advertising and Marketing Agreement [Member] | Figment Design [Member]

Agreement term

1 year

Subsequent Event [Member] | Advertising and Marketing Agreement [Member] | BLU3 [Member] | Per Month [Member]

Billed amount

$ 3,500

Subsequent Event [Member] | Advertising and Marketing Agreement [Member] | BLU3 [Member] | Monthly Ad spend [Member] | Minimum [Member]

Billed amount

1,500

Subsequent Event [Member] | Advertising and Marketing Agreement [Member] | BLU3 [Member] | Monthly Ad spend [Member] | Maximum [Member]

Billed amount

$ 2,000

Subsequent Event [Member] | Patent License Agreement [Member] | Setaysha Technical Solutions, LLC [Member]

Minimum royalty

$ 60,000

Subsequent Event [Member] | Marketing Agreement [Member] | BLU3 [Member]

Agreement description

The term of this agreement is for 11 months and can be cancelled with 30 days notice during the first 90 days of the agreement. After the first 90 days, the agreement can be cancelled with 60 days notice after the completion of the term of the agreement. BLU3 will pay This Way Media PTY, LTD $500 per month, and 5% of each affiliate sale.

Subsequent Event [Member] | Terms of a Letter Agreement [Member] | Brandywine, LLC [Member]

Number of shares issued, shares

10,000

Monthly board fee

$ 125

Subsequent Event [Member] | Employee [Member]

Number of shares issued for services, shares

330,636

Subsequent Event [Member] | Mr. Hyatt [Member]

Warrant outstanding

10,000,000

Proceeds from exercise of warrants

$ 100,000

Subsequent Event [Member] | Accredited Investor [Member]

Sale of common stock,shares

20,000,000

Proceeds from commom stock

$ 500,000

Purchase price of stock

$ 0.025

Subsequent Event [Member] | Two Employees [Member]

Number of shares issued for services, shares

1,333,333

Number of shares issued for services, value

$ 64,000

Subsequent Event [Member] | Six Individuals [Member]

Incentive compensation

$ 214,648

Cash

53,668

Number of shares issued, value

$ 160,980

Number of shares issued, shares

3,658,633

Share issued price per shares

$ 0.044

Subsequent Event [Member] | Mr. Robert M. Carmichael [Member]

Number of shares issued as compensation

725,087

Number of shares issued as compensation, value

$ 31,904

Subsequent Event [Member] | Blake Carmichael [Member]

Number of shares issued as compensation

849,305

Number of shares issued as compensation, value

$ 37,369