Plyzer (PLYZ) 10-K 12 Jul 18 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Mar. 31, 2018	May 02, 2018	Sep. 30, 2017
Document and Entity Information
Entity Registrant Name	Plyzer Technologies Inc.
Document Type	10-K
Document Period End Date	Mar. 31, 2018
Amendment Flag	false
Entity Central Index Key	1,334,589
Current Fiscal Year End Date	--03-31
Entity Common Stock, Shares Outstanding		43,284,169
Entity Public Float			$ 4,164,995
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Trading Symbol	plyz

Balance Sheets

Balance Sheets - USD ($)	Mar. 31, 2018	Mar. 31, 2017
Current Assets
Cash	$ 261,575	$ 199
Prepaid expenses and deposits	16,287	16,965
Total Current Assets	277,862	17,164
Furniture and equipment, net	5,229
TOTAL ASSETS	283,091	17,164
Current Liabilities
Accounts payable and accrued liabilities	148,606	85,652
Due to related parties	195,099	74,631
Convertible debt, net	121,827
Derivative liability	933,198
Total Current Liabilities	1,398,730	160,283
Long-term Liabilities
TOTAL LIABILITIES	1,398,730	160,283
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock value	43,183	34,616
Additional paid-in capital	3,901,238	3,069,094
Accumulated other comprehensive income	65,353	69,428
Accumulated deficit	(5,125,413)	(3,316,257)
Total Stockholders' Equity (Deficit)	(1,115,639)	(143,119)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 283,091	$ 17,164

Balance Sheets (parenthetical)

Balance Sheets (parenthetical) - USD ($)	Mar. 31, 2018	Mar. 31, 2017
Balance Sheet
Accumulated depreciation, furniture	$ 0	$ 0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	43,183,271	34,616,476
Common stock, shares outstanding	43,183,271	34,616,476

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Income Statement
Revenues
Operating Expenses
Development costs	697,059	53,896
General and administrative expenses	47,652	8,393
Professional fees	112,820	6,300
Consulting fees	65,510	1,000
Travel, meals and promotions	43,716
Total expenses	966,757	69,589
Income (loss) from operations	(966,757)	(69,589)
Gain (loss) on derivative	(481,842)
Interest expense and amortization of debt	360,557	268
Net income (loss)	(1,809,156)	(69,857)
Other comprehensive gain (loss)	(4,075)	1,159
Comprehensive income (loss)	$ (1,813,231)	$ (68,698)
Basic and diluted net income (loss) per share, net	$ (0.05)	$ 0
Number of weighted average common shares outstanding	39,227,665	34,358,676

Statements of Stockholders' Equ

Statements of Stockholders' Equity - USD ($)	Common Shares	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income	Total
Beginning Balance, shares at Mar. 31, 2016	33,517,461
Beginning Balance, amount at Mar. 31, 2016	$ 33,517	$ 3,030,633	$ (3,246,400)	$ 68,269	$ (113,981)
Shares issued for settlement of fee, shares	100,000
Shares issued for settlement of fee, amount	$ 100	6,900			7,000
Shares issued for convertible debt, shares	999,015
Shares issued for convertible debt, amount	$ 999	31,561			32,560
Foreign currency translation				1,159	1,159
Net income (loss) for the period			(69,857)		(69,857)
Ending Balance, shares at Mar. 31, 2017	34,616,476
Ending Balance, amount at Mar. 31, 2017	$ 34,616	3,069,094	(3,316,257)	69,428	(143,119)
Shares issued for convertible debt, shares	2,666,795
Shares issued for convertible debt, amount	$ 2,667	226,469			229,136
Shares issued under private placement, shares	5,900,000
Shares issued under private placement, amount	$ 5,900	289,100			295,000
Derivative liability reclassified as additional paid-in capital		316,575			316,575
Foreign currency translation				(4,075)	(4,075)
Net income (loss) for the period			(1,809,156)		(1,809,156)
Ending Balance, shares at Mar. 31, 2018	43,183,271
Ending Balance, amount at Mar. 31, 2018	$ 43,183	$ 3,901,238	$ (5,125,413)	$ 65,353	$ (1,115,639)

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ (1,809,156)	$ (69,857)
Adjustments to reconcile net loss to net cash used by operating activities:
Consulting fee settled in shares		7,000
Interest settled in shares	12,229	268
Depreciation	2,614
Gain (loss) on derivative	(481,842)
Amortization of debt discount	334,915
Changes in operating assets and liabilities:
(Increase) decrease in prepaid expenses and deposits	678	(16,382)
Increase (decrease) in accounts payable and accrued liabilities	62,954	(5,108)
Net cash used in operating activities	(913,924)	(84,079)
CASH FLOW IN INVESTING ACTIVITIES
Purchase of furniture and equipment	7,843
Net cash used in investing activities	(7,843)
CASH FLOWS IN FINANCING ACTIVITIES
Advances from related parties	120,468	74,631
Proceeds from share issue	295,000
Proceeds from convertible loans	771,750
Net cash provided by financing activities	1,187,218	74,631
Effects of exchange rates on cash	(4,075)	1,159
Net increase (decrease) in cash	261,376	(8,289)
Cash, beginning of period	199	8,488
Cash, end of period	261,575	199
SUPPLEMENTAL DISCLOSURES
Income taxes paid
Interest paid
Non-Cash Investing and Financing Activities
Stock issued for conversion of debt	(229,136)	$ (32,560)
Derivative liability reclassified as additional paid-in capital	$ 316,575

Business Description and Summar

Business Description and Summary of Significant Accounting Policies	12 Months Ended
	Mar. 31, 2018
Notes
Business Description and Summary of Significant Accounting Policies	NOTE 1 - BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (A) Business Description Plyzer Technologies Inc. (the “Company”), incorporated on February 23, 2005 under the laws of the state of Nevada, and through its subsidiaries, is engaged in developing commercial web portal aimed at providing solutions for price comparison using artificial intelligence in a number of niche markets. On March 31, 2017, The Company changed its name from ZD Ventures Corporation to Plyzer Technologies Inc. The Company began trading under a new symbol “PLYZ” effective May 1, 2017. (B) Basis of Presentation The audited consolidated financial statements for the year ended March 31, 2018 include the accounts of Plyzer Technologies Inc. and following wholly owned subsidiaries and are presented in accordance with accounting principles generally accepted in the United States, and are expressed in U.S. dollars: a. b. c. All material intercompany accounts and transactions have been eliminated in consolidation. (C) Use of estimates The financial statements have been prepared in conformity with generally accepted accounting principles (GAAP). In preparing the financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the statement of financial position, and revenues and expenses for the year then ended. Actual results may differ significantly from those estimates. (D) Significant accounting policies Technology and Content Technology and content costs include payroll and related expenses for employees involved in the research and development of new and existing products and services, development, design, and maintenance of our websites, curation and display of products and services made available on our websites, and infrastructure costs. Infrastructure costs include servers, networking equipment, and data center related depreciation, rent, utilities, and other expenses necessary to support AWS, as well as these and other efforts. Collectively, these costs reflect the investments we make in order to offer a wide variety of products and services to our customers. Technology and content costs are expensed as incurred, except for certain costs relating to the development of internal-use software and website development costs, including software used to upgrade and enhance our websites and applications supporting our business, which are capitalized and amortized over two years. Foreign Currency Translation The Company’s functional and reporting currency is the United States Dollar. Assets and liabilities recorded in currencies other than US dollars are translated into USD at the prevailing exchange rates in effect at the end of the reporting period, the historical rate for stockholders’ equity (deficiency) and revenues, expenses, gains and losses shall be translated at the exchange rate on the dates on which these elements are recognized, or if found to be impractical, the average exchange rate for the period may be used to translate these elements. Adjustments that arise from translation into the reporting currency are recorded as an exchange gain or loss to be included as other comprehensive gain or loss. For the fiscal year 2018, the average exchange rate for the year and exchange rate as at March 31, 2018 was CDN$1 = US$0.78. Basic and Diluted Loss Per Share In accordance with ASC Topic 280 - "Earnings Per Share", the basic loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common stock outstanding. Diluted loss per common share is computed similar to basic loss per common share except that the denominator is increased to include the number of additional shares of common stock that would have been outstanding if the potential common stock had been issued and if the additional shares of common stock were dilutive. Potential common stock consists of the incremental common stock issuable upon the exercise of common stock warrants (using the if-converted method). The computation of basic loss per share for the year ended March 31, 2018 excludes potentially dilutive securities of 8,045,573 shares underlying share purchase warrants and convertible notes, because their inclusion would be antidilutive. As a result, the computations of net loss per share for each period presented is the same for both basic and fully diluted. Potentially dilutive securities outlined in the table below have been excluded from the computation of diluted net loss per share because the effect of their inclusion would have been anti-dilutive. March 31, 2018 March31, 2017 Stock purchase warrants 5,900,000 -- Convertible notes 2,145,573 -- 8,045,573 -- Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid investments with original maturity of three months or less to be cash equivalents. As of March 31, 2018, and 2017 the Company had no cash equivalents. Furniture and equipment Furniture and equipment items are stated at cost and depreciated to their estimated residual value over their estimated useful lives, which are presently considered to be three years. When assets are retired or otherwise disposed of, the assets and related accumulated depreciation are relieved from the accounts and the resulting gains or losses are included in the Statements of Operations. Repairs and maintenance costs are expensed as incurred. Depreciation is provided using the straight-line method. Convertible debts and Derivative liability Convertible loan notes issued by the Company have embedded conversion feature where principal liability and accrued interest are convertible, at the option of the loan holder, into common shares of the Company, at a price, based on the quoted market price of the Company’s common shares on the date of conversion discounted at an agreed percentage. The derivative liability is segregated and initially carried at fair value and subsequently remeasured on each reporting date at their fair value. The difference is taken to income as derivative gains or losses. The debt discount is amortized over the period of the loan and charged to interest expense. Loans are stated at amortized discount amount. Income taxes The Company accounts for income taxes under FASB Codification Topic 740 which requires use of the liability method. Topic 740 provides that deferred tax assets and liabilities are recorded based on the differences between the tax basis of assets and liabilities and their carrying amounts for financial reporting purposes, referred to as temporary differences. Deferred tax assets and liabilities at the end of each period are determined using the currently enacted tax rates applied to taxable income in the periods in which the deferred tax assets and liabilities are expected to be settled or realized. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Share-Based Compensation FASB ASC 718 “Compensation - Stock Compensation” prescribes accounting and reporting standards for all stock-based payments awarded to employees, including employee stock option, restricted stock, employee stock purchase plans and stock appreciation rights, that may be classified as either equity or liabilities. The Company determines if a present obligation to settle the share-based payment transaction in cash or other assets exists. A present obligation to settle in cash or other assets exists if: (A) the option to settle by issuing equity instruments lacks commercial substance or (B) the present obligation is implied because of an entity’s past practice or stated policies. If a present obligation exists, the transaction should be recognized as a liability; otherwise, the transaction should be recognized as equity. Fair Value of Financial Instruments The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization. FASB Accounting Standards Codification (ASC) topic, “Fair Value Measurements and Disclosures”, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three-level hierarchy for fair value measurements is defined as follows: Level 1 Level 2 Level 3 The following table provides a summary of the fair value of our derivative liabilities as of March 31, 2018 and March 31, 2017: Fair value measurements on a recurring basis Level 1 Level 2 Level 3 As of March 31, 2018: Liabilities Derivative liabilities $ -- $ -- $ 933,198 As of March 31, 2017: Liabilities Derivative liabilities $ -- $ -- $ --

Going Concern

Going Concern	12 Months Ended
	Mar. 31, 2018
Notes
Going Concern	NOTE 2 - GOING CONCERN The Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and this raises substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. While the Company has so far been successful in raising the required capital through debt and equity financing, management cannot provide any assurances that the Company will continue to be able to raise the funding required to complete its development work and commercial launch of the portal successfully in future. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. As of March 31, 2018, the Company has an accumulated deficit amount of $5,125,413.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	12 Months Ended
	Mar. 31, 2018
Notes
Recent Accounting Pronouncements	NOTE 3 - RECENT ACCOUNTING PRONOUNCEMENTS In January 2016, the FASB issued ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities, which provides guidance for the recognition, measurement, presentation, and disclosure of financial assets and liabilities. This ASU will be effective for the Company beginning in the first quarter of fiscal year 2019. The Company is evaluating the effects of the adoption of this ASU to its consolidated financial statements. In February 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-02, “Leases (Topic 842)”. Under this guidance, an entity is required to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. This guidance offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. This guidance is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period, and requires a modified retrospective adoption, with early adoption permitted. The Company does not expect the adoption to have a material impact on its consolidated financial statements upon adoption. In June 2016, the FASB issued ASU 2016-13, "Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial instruments." The amendments in this update change how companies measure and recognize credit impairment for many financial assets. The new expected credit loss model will require companies to immediately recognize an estimate of credit losses expected to occur over the remaining life of the financial assets (including trade receivables) that are in the scope of the update. The update also made amendments to the current impairment model for held-to-maturity and available-for-sale debt securities and certain guarantees. The guidance will become effective for us on January 1, 2020. Early adoption is permitted for periods beginning on or after January 1, 2019. We are evaluating the effect of ASU 2016-13 on our consolidated financial statements. In February 2018, the FASB issued ASU No. 2018-02, Income Statement-Reporting Comprehensive Income (Topic 220). ASU 2018-02 addresses the effect of the change in the U.S. federal corporate tax rate on items within accumulated other comprehensive income or loss due to the enactment of the Tax Act on December 22, 2017. The new standard is effective for annual periods, and for interim periods within those annual periods, beginning after December 15, 2018, with early adoption permitted. We do not believe the adoption of this guidance will have a material impact on our consolidated financial statements. In January 2017, the Financial Accounting Standards Board ("FASB") issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business, and ASU No. 2017-04, Intangibles- Goodwill and Other (Topic 350) - Simplifying the Test for Goodwill Impairment. ASU No. 2017-01 clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those periods. ASU No. 2017-04 eliminates Step 2 of the goodwill impairment test and requires a goodwill impairment to be measured as the amount by which a reporting unit’s carrying amount exceeds its fair value, not to exceed the carrying amount of its goodwill. The ASU is effective for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. We do not believe the adoption of this guidance will have a material impact on our consolidated financial statements.

Prepaid Expenses and Deposit Di

Prepaid Expenses and Deposit Disclosure	12 Months Ended
	Mar. 31, 2018
Notes
Prepaid Expenses and Deposit Disclosure	NOTE 4 - PREPAID EXPENSES AND DEPOSIT Year ended March 31, 2018 2017 Prepaid development cost(i) $ 9,000 $ 16,965 Rent deposit(ii) 3,086 -- Taxes receivable(iii) 4,046 -- Prepaid cost 155 -- $ 16,287 $ 16,965 i Prepaid development costs represent amount paid towards development costs to be incurred subsequent to April 1, 2018. ii. Rent deposit is for leasing of the Toronto office. iii. Taxes receivable is harmonized sales tax paid in Canada for which a tax credit is receivable in cash.

Convertible Debts Disclosure

Convertible Debts Disclosure	12 Months Ended
	Mar. 31, 2018
Notes
Convertible Debts Disclosure	NOTE 5 - CONVERTIBLE DEBTS March 31, 2018 2017 Balance, at beginning of year $ -- $ 28,000 Accrued interest 12,229 4,560 Converted to additional paid in capital (226,469) (31,561) Converted to common stock (2,667) (999) Convertible notes issued 771,750 -- Unamortized debt discount (433,016) -- Balance, at end of year $ 121,827 $ -- # Amount in $ Issue date Maturity date Interest rate p.a. Principal balance as at Mar. 31, 2017 Conversion terms Prepayment terms 1 $ 40,000 30-May-17 30-May-18 8% $ -- The loan amount together with interest of $1,967 was fully converted into 567,869 shares. N/A 2 $ 53,000 24-May-17 28-Feb-18 12% $ -- The loan was fully converted with interest of $3,180 into 617,323 shares. N/A 3 $ 28,000 20-Jun-17 20-Mar-18 12% $ -- The loan was fully converted with interest of $1,680 into 420,993 shares. N/A 4 $ 39,500 08-Jun-17 08-Jun-18 10% $ -- The loan was fully converted with interest of $3,251.31 into 699,338 shares. N/A 5 $ 33,000 07-Sep-17 15-Jun-18 12% $ -- The loan was fully converted with interest of $1,980 into 208,462 shares. N/A 6 $ 38,000 10-Nov-17 20-Aug-18 12% $ 38,000 The conversion price is a variable conversion price which will be 61% of the market price. Market price is the average of the lowest 2 trading prices during 10 trading days prior to the conversion date. prepayment at premium ranging from 110% to 130% of the loan note if prepaid within 30 day and 180 days respectively. No prepayment after 180 days of issue. 7 $ 33,000 02-Jan-18 15-Oct-18 12% $ 33,000 The conversion price is a variable conversion price which will be 61% of the market price. Market price is the average of the lowest 2 trading prices during 10 trading days prior to the conversion date. prepayment at premium ranging from 110% to 130% of the loan note if prepaid within 30 days and after 120 days but before 180 days respectively. 8 $ 52,000 09-Jan-18 09-Jan-19 8% $ 52,000 The conversion price is a variable conversion price which will be 60% of the market price. Market price is the lowest trading price during twenty trading days prior to the conversion date. prepayment at premium ranging from 115% to 135% of the loan note if prepaid within 30 days and after 120 days but before 180 days respectively. 9 $ 33,000 22-Jan-18 30-Oct-18 12% $ 33,000 The conversion price is a variable conversion price which will be 61% of the market price. Market price is the average of the lowest 2 trading prices during 10 trading days prior to the conversion date. prepayment at premium ranging from 110% to 130% of the loan note if prepaid within 30 days and after 120 days but before 180 days respectively. 10 $ 56,000 24-Jan-18 24-Jan-19 10% $ 56,000 The conversion price is a variable conversion price which will be 60% of the market price. Market price is the lowest trading price during twenty five trading days prior to the conversion date. prepayment at premium ranging from 135% to 145% of the loan note if prepaid within 90 days and after 90 days but before 180 days respectively. Prepayment not allowed after six months 11 $ 40,000 25-Jan-18 25-Jan-19 8% $ 40,000 The conversion price is a variable conversion price which will be 63% of the market price. Market price is the average of the lowest 2 trading prices during 12 trading days prior to the conversion date. prepayment at premium ranging from 110% to 126% of the loan note if prepaid within 60 days and after 120 days but before 180 days respectively. 12 $ 40,000 23-Jan-18 30-May-18 8% $ 20,000 The conversion price is a variable conversion price which will be 60% of the market price. Market price is the lowest trading price during twenty trading days prior to the conversion date. $20,000 of the original loan plus interest of $171 was converted into 152,810 shares in March 2018. The Company may pay this note any time 13 $ 35,000 26-Jan-18 26-Jan-19 5% $ 35,000 The conversion price is a variable conversion price which will be 60% of the market price. Market price is the lowest trading price during twenty trading days prior to the conversion date. prepayment at premium ranging from 135% to 150% of the loan note if prepaid within 30 days and after 120 days but before 180 days respectively. 14 $ 55,000 09-Feb-18 08-Feb-19 12% $ 55,000 The conversion price is a variable conversion price which will be 60% of the market price. Market price is the lowest trading price during twenty trading days prior to the conversion date. prepayment at premium ranging from 135% to 150% of the loan note if prepaid within 30 days and after 180 days respectively. 15 $ 112,750 08-Feb-18 08-Nov-18 8% $ 112,750 The conversion price is the lower of the lowest trading price during prior 22 days trading period and is a variable conversion price which will be 60% of the market price. Market price is the lowest trading price during 22 trading days prior to the conversion date. prepayment at premium ranging from 135% to 145% of the loan note if prepaid within 90 days and between 90 and 180 days respectively. 16 $ 33,000 16-Feb-18 30-Nov-18 12% $ 33,000 The conversion price is a variable conversion price which will be 61% of the market price. Market price is the average of the lowest 2 trading prices during 10 trading days prior to the conversion date. prepayment at premium ranging from 110% to 130% of the loan note if prepaid within 30 days and after 120 days but before 180 days respectively. 17 $ 17,500 15-Mar-18 15-Mar-19 5% $ 17,500 The conversion price is a variable conversion price which will be 60% of the market price. Market price is the lowest trading price during twenty trading days prior to the conversion date. prepayment at premium ranging from 135% to 150% of the loan note if prepaid within 30 days and after 120 days but before 180 days respectively. 18 $ 33,000 21-Mar-18 30-Dec-18 12% $ 33,000 The conversion price is a variable conversion price which will be 61% of the market price. Market price is the average of the lowest 2 trading prices during 10 trading days prior to the conversion date. prepayment at premium ranging from 110% to 130% of the loan note if prepaid within 30 days and after 120 days but before 180 days respectively. $ 771,750 $ 558,250

Derivative Liabilities Disclosu

Derivative Liabilities Disclosure	12 Months Ended
	Mar. 31, 2018
Notes
Derivative Liabilities Disclosure	NOTE 6 - DERIVATIVE LIABILITIES March 31, 2018 2017 Balance, at beginning of year $ -- $ -- Derivative additions associated with convertible notes on issuance 767,931 -- Day one loss on derivatives 665,475 -- Change in fair value as at year end (183,633) -- Value transferred to paid in capital on conversion of convertible notes (316,575) -- Balance, at end of year $ 933,198 $ -- Since the convertible loan notes issued during the year have a beneficial conversion feature which is contingent upon future market prices, they did not meet the conditions necessary for equity classification and as a result, the imbedded conversion feature is considered a derivative liability. The fair value of the derivative relating to the convertible loans notes outstanding at March 31, 2018 was estimated on the issue date and subsequently remeasured on March 31, 2018 using the Black-Scholes valuation technique, using the following assumptions Issue date March 31, 2018 Expected dividend nil nil Risk free interest rate 1% 1% Expected volatility 105.17% - 234.52% 214.19% Expected term 283 days – 638 days 142 days -587 days

Common Stock Disclosure

Common Stock Disclosure	12 Months Ended
	Mar. 31, 2018
Notes
Common Stock Disclosure	NOTE 7 - COMMON STOCK On May 2, 2017, the Company initiated a private placement of up to 10,000,000 Units at a price of $0.05 per Unit. Each Unit consisted of one common share and one warrant. The warrant is convertible into one share at an exercise price of $0.20 per share and is valid for two years. During the year to March 31, 2018, the Company issued 5,900,000 Units for net proceeds of $295,000. During the year to March 31, 2018, six convertible notes plus accrued interest were converted into 2,666,795 shares for a total value of $229,136. The Company issued on December 21, 2016, 5,000,000 restricted common shares to Lupama as a joining bonus as per the terms of the consulting agreement signed with Lupama. These shares were valued at $350,000, based on the quoted market price of $0.07 per common share on the date of issuance. As per the terms of the consulting agreement, these shares will vest only after 12 months and are subject to the consultant not resigning or the consulting agreement not terminating prior to the vesting date. The Company and Lupama agreed that the conditions necessary to vest these shares were not met as at March 31, 2018. As a result, the value of the shares will be accounted only on their vesting unconditionally. However, on May 15, 2018, these shares were returned to treasury and were cancelled. (Note 12) At March 31, 2018 and 2017, the Company had 200,000,000 common shares of par value $0.001 common stock authorized.

Warrants Disclosure

Warrants Disclosure	12 Months Ended
	Mar. 31, 2018
Notes
Warrants Disclosure	NOTE 8 - WARRANTS As explained in Note 7, the Company issued 5,900,000 warrants in connection with the private placement. The relative fair value of the 5.9 million warrants issued was estimated at $145,782 using the Black-Scholes valuation technique, using the following assumptions: Expected dividend nil Risk free interest rate 1% Expected volatility 72.695 to 78.97% Expected term 730 days The value of warrants has been included in the paid in capital. At March 31, 2018 and 2017, the following share purchase warrants were outstanding: Year ended March 31, 2018 2017 No. of Warrants Weighted average exercise price No. of Warrants Weighted average exercise price Outstanding - beginning of year -- $ -- -- $ -- Issued 5,900,000 $ 0.20 -- $ -- Forfeited/Canceled/Expired -- $ -- -- $ -- Exercised -- $ -- -- $ -- Outstanding - end of year 5,900,000 $ 0.20 -- $ -- The aforementioned warrants have an average remaining life of approximately 1.4 year as at March 31, 2018.

Commitment Disclosure

Commitment Disclosure	12 Months Ended
	Mar. 31, 2018
Notes
Commitment Disclosure	NOTE 9 - COMMITMENT Under the terms of the consulting agreement with Lupama, Lupama shall be entitled to receive an additional 25 million restricted common shares as follows: On Plyzer becoming a fully functional commercial site for consumers 10 million On Plyzer becoming a fully functional commercial site for companies 5 million On enrolment of first 100,000 users/month 5 Million On achievement of first $50,000 in revenue 5 Million Exact dates on which the above milestones would be achieved was not known as at March 31, 2018. Subsequent to the balance sheet date, the Company is negotiating exchanging the proposed shares with warrants, terms of which are not yet determined and agreed (Note 12).

Related Party Transactions Disc

Related Party Transactions Disclosure	12 Months Ended
	Mar. 31, 2018
Notes
Related Party Transactions Disclosure	NOTE 10 - RELATED PARTY TRANSACTIONS ADVANCES FROM DIRECTOR AND SHAREHOLDER Year ended March 31, 2018 2017 Balance, beginning of year $ 74,631 $ -- Funds advanced (net) 120,468 74,631 Balance, end of year $ 195,099 $ 74,631 Funds were advanced from time to time by Mr. Terence Robinson, the CEO and the sole director and Current Capital Corp., which is wholly owned by a brother of CEO. CONSULTING FEES Consulting fee includes fee charged by the CEO of $36,000 for the fiscal year 2018. (Fiscal year 2017: $25,000). DEVELOPMENT COSTS Development costs includes fee of $617,432 (Fiscal year 2017: $53,896) charged by a company controlled by the CEO of the Company’s subsidiary. TRAVEL, MEALS AND PROMOTIONS Travel and meals costs of $43,716 were charged by the CEO. (Fiscal year 2017: $nil). PAYABLES AND ACCRUALS Includes $55,807 due to CEO as at March 31, 2018. (As at March 31, 2017: $25,000)

Income Taxes Disclosure

Income Taxes Disclosure	12 Months Ended
	Mar. 31, 2018
Notes
Income Taxes Disclosure	NOTE 11 - INCOME TAXES The Company accounts for income taxes under FASB ASC 740-10, which provides for an asset and liability approach of accounting for income taxes. Under this approach, deferred tax assets and liabilities are recognized based on anticipated future tax consequences, using currently enacted tax laws, attributed to temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts calculated for income tax purposes. Effective December 22, 2017 a new tax bill was signed into law that reduced the federal income tax rate for corporations from 35% to 21%. The SEC has issued guidance in Staff Accounting Bulletin No. 118 that allows for a measurement period of up to one year after the enactment date of the 2017 Tax Reform to finalize the recording of the related tax impacts. The Company currently anticipates finalizing and recording any resulting adjustments by the end of fiscal year 2019. For the years ended March 31, 2018, and 2017, respectively, the Company produced net operating losses before provision for income taxes of $980,170 and $69,857 respectively; accordingly, a provision for income taxes of $0 was recorded during the year ended March 31, 2018 and 2017. The components of the Company’s deferred tax assets as of March 31, 2018 and 2017 are as follows: 2018 2017 Net operating loss carryover $ (708,220) $ (502,000) Valuation allowance 708,000 502,000 Net provision for federal income taxes $ -- $ -- The Company’s effective income tax rate of 0.0% differs from the statutory rate of 35% (Fiscal 2017:35% ) for the reason set forth below for the years ended March 31: 2018 2017 Income tax (recoverable) payable at statutory rate $ (633,205) $ (24,450) Derivative loss 168,645 -- Amortization of debt discount 117,220 -- Effect of rate changes on deferred tax assets and valuation allowance 138,936 -- Valuation allowance 208,404 24,450 Net provision for federal income taxes $ -- $ -- As at the year-end the Company had an approximate net tax loss carried forward of $2.4 million (2017: $1.4 million). Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards. These losses expire between 2028 and 2038. There is a three-year limitation on IRS audit since filing of a tax return. The Company has yet to file its tax returns since the fiscal year 2012. Penalties and interest if any charged are included in general and administrative expenses. No penalty or interest was charged or included during the years ended March 31, 2018 and 2017. The Company’s subsidiary in Canada is subject to Canadian Federal and Provincial taxes. There is however no tax liability due to losses. At the year end, the Company had approximately net tax losses carried forward of $27,800 (2017: $nil), which has been fully offset by valuation allowance of the same amount, as their realization is determined not likely to occur.

Subsequent Events

Subsequent Events	12 Months Ended
	Mar. 31, 2018
Notes
Subsequent Events	NOTE 12 - SUBSEQUENT EVENT 5,000,000 shares issued to Lupama but not yet vested were returned to treasury and canceled on May 15, 2018. Further, the Company is in negotiation with Lupama to replace the remaining 25 million shares issuable on achievement of the agreed milestones as explained in Note 9 with 30 million warrants, terms of which have not yet been agreed.

Business Description and Summ19

Business Description and Summary of Significant Accounting Policies: Basis of Presentation (Policies)	12 Months Ended
	Mar. 31, 2018
Policies
Basis of Presentation	(B) Basis of Presentation The audited consolidated financial statements for the year ended March 31, 2018 include the accounts of Plyzer Technologies Inc. and following wholly owned subsidiaries and are presented in accordance with accounting principles generally accepted in the United States, and are expressed in U.S. dollars: a. b. c. All material intercompany accounts and transactions have been eliminated in consolidation.

Business Description and Summ20

Business Description and Summary of Significant Accounting Policies: Use of Estimates (Policies)	12 Months Ended
	Mar. 31, 2018
Policies
Use of Estimates	(C) Use of estimates The financial statements have been prepared in conformity with generally accepted accounting principles (GAAP). In preparing the financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the statement of financial position, and revenues and expenses for the year then ended. Actual results may differ significantly from those estimates.

Business Description and Summ21

Business Description and Summary of Significant Accounting Policies: Technology and Content Policy (Policies)	12 Months Ended
	Mar. 31, 2018
Policies
Technology and Content Policy	Technology and Content Technology and content costs include payroll and related expenses for employees involved in the research and development of new and existing products and services, development, design, and maintenance of our websites, curation and display of products and services made available on our websites, and infrastructure costs. Infrastructure costs include servers, networking equipment, and data center related depreciation, rent, utilities, and other expenses necessary to support AWS, as well as these and other efforts. Collectively, these costs reflect the investments we make in order to offer a wide variety of products and services to our customers. Technology and content costs are expensed as incurred, except for certain costs relating to the development of internal-use software and website development costs, including software used to upgrade and enhance our websites and applications supporting our business, which are capitalized and amortized over two years.

Business Description and Summ22

Business Description and Summary of Significant Accounting Policies: Foreign Currency Translation Policy (Policies)	12 Months Ended
	Mar. 31, 2018
Policies
Foreign Currency Translation Policy	Foreign Currency Translation The Company’s functional and reporting currency is the United States Dollar. Assets and liabilities recorded in currencies other than US dollars are translated into USD at the prevailing exchange rates in effect at the end of the reporting period, the historical rate for stockholders’ equity (deficiency) and revenues, expenses, gains and losses shall be translated at the exchange rate on the dates on which these elements are recognized, or if found to be impractical, the average exchange rate for the period may be used to translate these elements. Adjustments that arise from translation into the reporting currency are recorded as an exchange gain or loss to be included as other comprehensive gain or loss. For the fiscal year 2018, the average exchange rate for the year and exchange rate as at March 31, 2018 was CDN$1 = US$0.78.

Business Description and Summ23

Business Description and Summary of Significant Accounting Policies: Basic and Diluted Loss Per Share Policy (Policies)	12 Months Ended
	Mar. 31, 2018
Policies
Basic and Diluted Loss Per Share Policy	Basic and Diluted Loss Per Share In accordance with ASC Topic 280 - "Earnings Per Share", the basic loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common stock outstanding. Diluted loss per common share is computed similar to basic loss per common share except that the denominator is increased to include the number of additional shares of common stock that would have been outstanding if the potential common stock had been issued and if the additional shares of common stock were dilutive. Potential common stock consists of the incremental common stock issuable upon the exercise of common stock warrants (using the if-converted method). The computation of basic loss per share for the year ended March 31, 2018 excludes potentially dilutive securities of 8,045,573 shares underlying share purchase warrants and convertible notes, because their inclusion would be antidilutive. As a result, the computations of net loss per share for each period presented is the same for both basic and fully diluted. Potentially dilutive securities outlined in the table below have been excluded from the computation of diluted net loss per share because the effect of their inclusion would have been anti-dilutive. March 31, 2018 March31, 2017 Stock purchase warrants 5,900,000 -- Convertible notes 2,145,573 -- 8,045,573 --

Business Description and Summ24

Business Description and Summary of Significant Accounting Policies: Cash and Cash Equivalents Policy (Policies)	12 Months Ended
	Mar. 31, 2018
Policies
Cash and Cash Equivalents Policy	Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid investments with original maturity of three months or less to be cash equivalents. As of March 31, 2018, and 2017 the Company had no cash equivalents.

Business Description and Summ25

Business Description and Summary of Significant Accounting Policies: Furniture and Equipment, Policy (Policies)	12 Months Ended
	Mar. 31, 2018
Policies
Furniture and Equipment, Policy	Furniture and equipment Furniture and equipment items are stated at cost and depreciated to their estimated residual value over their estimated useful lives, which are presently considered to be three years. When assets are retired or otherwise disposed of, the assets and related accumulated depreciation are relieved from the accounts and the resulting gains or losses are included in the Statements of Operations. Repairs and maintenance costs are expensed as incurred. Depreciation is provided using the straight-line method.

Business Description and Summ26

Business Description and Summary of Significant Accounting Policies: Convertible Debts and Derivative Liability, Policy (Policies)	12 Months Ended
	Mar. 31, 2018
Policies
Convertible Debts and Derivative Liability, Policy	Convertible debts and Derivative liability Convertible loan notes issued by the Company have embedded conversion feature where principal liability and accrued interest are convertible, at the option of the loan holder, into common shares of the Company, at a price, based on the quoted market price of the Company’s common shares on the date of conversion discounted at an agreed percentage. The derivative liability is segregated and initially carried at fair value and subsequently remeasured on each reporting date at their fair value. The difference is taken to income as derivative gains or losses. The debt discount is amortized over the period of the loan and charged to interest expense. Loans are stated at amortized discount amount.

Business Description and Summ27

Business Description and Summary of Significant Accounting Policies: Income Taxes Policy (Policies)	12 Months Ended
	Mar. 31, 2018
Policies
Income Taxes Policy	Income taxes The Company accounts for income taxes under FASB Codification Topic 740 which requires use of the liability method. Topic 740 provides that deferred tax assets and liabilities are recorded based on the differences between the tax basis of assets and liabilities and their carrying amounts for financial reporting purposes, referred to as temporary differences. Deferred tax assets and liabilities at the end of each period are determined using the currently enacted tax rates applied to taxable income in the periods in which the deferred tax assets and liabilities are expected to be settled or realized. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized.

Business Description and Summ28

Business Description and Summary of Significant Accounting Policies: Share-based Compensation Policy (Policies)	12 Months Ended
	Mar. 31, 2018
Policies
Share-based Compensation Policy	Share-Based Compensation FASB ASC 718 “Compensation - Stock Compensation” prescribes accounting and reporting standards for all stock-based payments awarded to employees, including employee stock option, restricted stock, employee stock purchase plans and stock appreciation rights, that may be classified as either equity or liabilities. The Company determines if a present obligation to settle the share-based payment transaction in cash or other assets exists. A present obligation to settle in cash or other assets exists if: (A) the option to settle by issuing equity instruments lacks commercial substance or (B) the present obligation is implied because of an entity’s past practice or stated policies. If a present obligation exists, the transaction should be recognized as a liability; otherwise, the transaction should be recognized as equity.

Business Description and Summ29

Business Description and Summary of Significant Accounting Policies: Fair Value of Financial Instruments Policy (Policies)	12 Months Ended
	Mar. 31, 2018
Policies
Fair Value of Financial Instruments Policy	Fair Value of Financial Instruments The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization. FASB Accounting Standards Codification (ASC) topic, “Fair Value Measurements and Disclosures”, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three-level hierarchy for fair value measurements is defined as follows: Level 1 Level 2 Level 3 The following table provides a summary of the fair value of our derivative liabilities as of March 31, 2018 and March 31, 2017: Fair value measurements on a recurring basis Level 1 Level 2 Level 3 As of March 31, 2018: Liabilities Derivative liabilities $ -- $ -- $ 933,198 As of March 31, 2017: Liabilities Derivative liabilities $ -- $ -- $ --

Business Description and Summ30

Business Description and Summary of Significant Accounting Policies: Basic and Diluted Loss Per Share Policy: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Tables)	12 Months Ended
	Mar. 31, 2018
Tables/Schedules
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	March 31, 2018 March31, 2017 Stock purchase warrants 5,900,000 -- Convertible notes 2,145,573 -- 8,045,573 --

Business Description and Summ31

Business Description and Summary of Significant Accounting Policies: Fair Value of Financial Instruments Policy: Fair Value of Derivative Liabilities Table (Tables)	12 Months Ended
	Mar. 31, 2018
Tables/Schedules
Fair Value of Derivative Liabilities Table	Fair value measurements on a recurring basis Level 1 Level 2 Level 3 As of March 31, 2018: Liabilities Derivative liabilities $ -- $ -- $ 933,198 As of March 31, 2017: Liabilities Derivative liabilities $ -- $ -- $ --

Prepaid Expenses and Deposit 32

Prepaid Expenses and Deposit Disclosure: Schedule of Prepaid Expenses and Deposits (Tables)	12 Months Ended
	Mar. 31, 2018
Tables/Schedules
Schedule of Prepaid Expenses and Deposits	Year ended March 31, 2018 2017 Prepaid development cost(i) $ 9,000 $ 16,965 Rent deposit(ii) 3,086 -- Taxes receivable(iii) 4,046 -- Prepaid cost 155 -- $ 16,287 $ 16,965 i Prepaid development costs represent amount paid towards development costs to be incurred subsequent to April 1, 2018. ii. Rent deposit is for leasing of the Toronto office. iii. Taxes receivable is harmonized sales tax paid in Canada for which a tax credit is receivable in cash.

Convertible Debts Disclosure_ S

Convertible Debts Disclosure: Schedule of Convertible Debt (Tables)	12 Months Ended
	Mar. 31, 2018
Tables/Schedules
Schedule of Convertible Debt	March 31, 2018 2017 Balance, at beginning of year $ -- $ 28,000 Accrued interest 12,229 4,560 Converted to additional paid in capital (226,469) (31,561) Converted to common stock (2,667) (999) Convertible notes issued 771,750 -- Unamortized debt discount (433,016) -- Balance, at end of year $ 121,827 $ --

Convertible Debts Disclosure_34

Convertible Debts Disclosure: Schedule of Debt Conversions Terms (Tables)	12 Months Ended
	Mar. 31, 2018
Tables/Schedules
Schedule of Debt Conversions Terms	# Amount in $ Issue date Maturity date Interest rate p.a. Principal balance as at Mar. 31, 2017 Conversion terms Prepayment terms 1 $ 40,000 30-May-17 30-May-18 8% $ -- The loan amount together with interest of $1,967 was fully converted into 567,869 shares. N/A 2 $ 53,000 24-May-17 28-Feb-18 12% $ -- The loan was fully converted with interest of $3,180 into 617,323 shares. N/A 3 $ 28,000 20-Jun-17 20-Mar-18 12% $ -- The loan was fully converted with interest of $1,680 into 420,993 shares. N/A 4 $ 39,500 08-Jun-17 08-Jun-18 10% $ -- The loan was fully converted with interest of $3,251.31 into 699,338 shares. N/A 5 $ 33,000 07-Sep-17 15-Jun-18 12% $ -- The loan was fully converted with interest of $1,980 into 208,462 shares. N/A 6 $ 38,000 10-Nov-17 20-Aug-18 12% $ 38,000 The conversion price is a variable conversion price which will be 61% of the market price. Market price is the average of the lowest 2 trading prices during 10 trading days prior to the conversion date. prepayment at premium ranging from 110% to 130% of the loan note if prepaid within 30 day and 180 days respectively. No prepayment after 180 days of issue. 7 $ 33,000 02-Jan-18 15-Oct-18 12% $ 33,000 The conversion price is a variable conversion price which will be 61% of the market price. Market price is the average of the lowest 2 trading prices during 10 trading days prior to the conversion date. prepayment at premium ranging from 110% to 130% of the loan note if prepaid within 30 days and after 120 days but before 180 days respectively. 8 $ 52,000 09-Jan-18 09-Jan-19 8% $ 52,000 The conversion price is a variable conversion price which will be 60% of the market price. Market price is the lowest trading price during twenty trading days prior to the conversion date. prepayment at premium ranging from 115% to 135% of the loan note if prepaid within 30 days and after 120 days but before 180 days respectively. 9 $ 33,000 22-Jan-18 30-Oct-18 12% $ 33,000 The conversion price is a variable conversion price which will be 61% of the market price. Market price is the average of the lowest 2 trading prices during 10 trading days prior to the conversion date. prepayment at premium ranging from 110% to 130% of the loan note if prepaid within 30 days and after 120 days but before 180 days respectively. 10 $ 56,000 24-Jan-18 24-Jan-19 10% $ 56,000 The conversion price is a variable conversion price which will be 60% of the market price. Market price is the lowest trading price during twenty five trading days prior to the conversion date. prepayment at premium ranging from 135% to 145% of the loan note if prepaid within 90 days and after 90 days but before 180 days respectively. Prepayment not allowed after six months 11 $ 40,000 25-Jan-18 25-Jan-19 8% $ 40,000 The conversion price is a variable conversion price which will be 63% of the market price. Market price is the average of the lowest 2 trading prices during 12 trading days prior to the conversion date. prepayment at premium ranging from 110% to 126% of the loan note if prepaid within 60 days and after 120 days but before 180 days respectively. 12 $ 40,000 23-Jan-18 30-May-18 8% $ 20,000 The conversion price is a variable conversion price which will be 60% of the market price. Market price is the lowest trading price during twenty trading days prior to the conversion date. $20,000 of the original loan plus interest of $171 was converted into 152,810 shares in March 2018. The Company may pay this note any time 13 $ 35,000 26-Jan-18 26-Jan-19 5% $ 35,000 The conversion price is a variable conversion price which will be 60% of the market price. Market price is the lowest trading price during twenty trading days prior to the conversion date. prepayment at premium ranging from 135% to 150% of the loan note if prepaid within 30 days and after 120 days but before 180 days respectively. 14 $ 55,000 09-Feb-18 08-Feb-19 12% $ 55,000 The conversion price is a variable conversion price which will be 60% of the market price. Market price is the lowest trading price during twenty trading days prior to the conversion date. prepayment at premium ranging from 135% to 150% of the loan note if prepaid within 30 days and after 180 days respectively. 15 $ 112,750 08-Feb-18 08-Nov-18 8% $ 112,750 The conversion price is the lower of the lowest trading price during prior 22 days trading period and is a variable conversion price which will be 60% of the market price. Market price is the lowest trading price during 22 trading days prior to the conversion date. prepayment at premium ranging from 135% to 145% of the loan note if prepaid within 90 days and between 90 and 180 days respectively. 16 $ 33,000 16-Feb-18 30-Nov-18 12% $ 33,000 The conversion price is a variable conversion price which will be 61% of the market price. Market price is the average of the lowest 2 trading prices during 10 trading days prior to the conversion date. prepayment at premium ranging from 110% to 130% of the loan note if prepaid within 30 days and after 120 days but before 180 days respectively. 17 $ 17,500 15-Mar-18 15-Mar-19 5% $ 17,500 The conversion price is a variable conversion price which will be 60% of the market price. Market price is the lowest trading price during twenty trading days prior to the conversion date. prepayment at premium ranging from 135% to 150% of the loan note if prepaid within 30 days and after 120 days but before 180 days respectively. 18 $ 33,000 21-Mar-18 30-Dec-18 12% $ 33,000 The conversion price is a variable conversion price which will be 61% of the market price. Market price is the average of the lowest 2 trading prices during 10 trading days prior to the conversion date. prepayment at premium ranging from 110% to 130% of the loan note if prepaid within 30 days and after 120 days but before 180 days respectively. $ 771,750 $ 558,250

Derivative Liabilities Disclo35

Derivative Liabilities Disclosure: Schedule of Derivative Liabilities (Tables)	12 Months Ended
	Mar. 31, 2018
Tables/Schedules
Schedule of Derivative Liabilities	March 31, 2018 2017 Balance, at beginning of year $ -- $ -- Derivative additions associated with convertible notes on issuance 767,931 -- Day one loss on derivatives 665,475 -- Change in fair value as at year end (183,633) -- Value transferred to paid in capital on conversion of convertible notes (316,575) -- Balance, at end of year $ 933,198 $ --

Derivative Liabilities Disclo36

Derivative Liabilities Disclosure: Schedule of Fair Value Assumptions Used (Tables)	12 Months Ended
	Mar. 31, 2018
Tables/Schedules
Schedule of Fair Value Assumptions Used	Issue date March 31, 2018 Expected dividend nil nil Risk free interest rate 1% 1% Expected volatility 105.17% - 234.52% 214.19% Expected term 283 days – 638 days 142 days -587 days

Warrants Disclosure_ Schedule o

Warrants Disclosure: Schedule of Warrants Valuation Assumptions (Tables)	12 Months Ended
	Mar. 31, 2018
Tables/Schedules
Schedule of Warrants Valuation Assumptions	Expected dividend nil Risk free interest rate 1% Expected volatility 72.695 to 78.97% Expected term 730 days

Warrants Disclosure_ Schedule38

Warrants Disclosure: Schedule of Warrants Outstanding (Tables)	12 Months Ended
	Mar. 31, 2018
Tables/Schedules
Schedule of Warrants Outstanding	Year ended March 31, 2018 2017 No. of Warrants Weighted average exercise price No. of Warrants Weighted average exercise price Outstanding - beginning of year -- $ -- -- $ -- Issued 5,900,000 $ 0.20 -- $ -- Forfeited/Canceled/Expired -- $ -- -- $ -- Exercised -- $ -- -- $ -- Outstanding - end of year 5,900,000 $ 0.20 -- $ --

Commitment Disclosure_ Schedule

Commitment Disclosure: Schedule of Consulting Agreement Share Commitment (Tables)	12 Months Ended
	Mar. 31, 2018
Tables/Schedules
Schedule of Consulting Agreement Share Commitment	On Plyzer becoming a fully functional commercial site for consumers 10 million On Plyzer becoming a fully functional commercial site for companies 5 million On enrolment of first 100,000 users/month 5 Million On achievement of first $50,000 in revenue 5 Million

Related Party Transactions Di40

Related Party Transactions Disclosure: Schedule of Advances from Stockholder (Tables)	12 Months Ended
	Mar. 31, 2018
Tables/Schedules
Schedule of Advances from Stockholder	Year ended March 31, 2018 2017 Balance, beginning of year $ 74,631 $ -- Funds advanced (net) 120,468 74,631 Balance, end of year $ 195,099 $ 74,631

Income Taxes Disclosure_ Schedu

Income Taxes Disclosure: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	Mar. 31, 2018
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities	2018 2017 Net operating loss carryover $ (708,220) $ (502,000) Valuation allowance 708,000 502,000 Net provision for federal income taxes $ -- $ --

Income Taxes Disclosure_ Sche42

Income Taxes Disclosure: Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	Mar. 31, 2018
Tables/Schedules
Schedule of Effective Income Tax Rate Reconciliation	2018 2017 Income tax (recoverable) payable at statutory rate $ (633,205) $ (24,450) Derivative loss 168,645 -- Amortization of debt discount 117,220 -- Effect of rate changes on deferred tax assets and valuation allowance 138,936 -- Valuation allowance 208,404 24,450 Net provision for federal income taxes $ -- $ --

Business Description and Summ43

Business Description and Summary of Significant Accounting Policies: Basic and Diluted Loss Per Share Policy: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details)	12 Months Ended
	Mar. 31, 2018shares
Potentially dilutive securities excluded from the computation of diluted net loss per share	8,045,573
Stock purchase warrants (Potentially dilutive securities)
Potentially dilutive securities excluded from the computation of diluted net loss per share	5,900,000
Convertible notes (Potentially dilutive securities)
Potentially dilutive securities excluded from the computation of diluted net loss per share	2,145,573

Business Description and Summ44

Business Description and Summary of Significant Accounting Policies: Fair Value of Financial Instruments Policy: Fair Value of Derivative Liabilities Table (Details)	Mar. 31, 2018USD ($)
Details
Derivative liabilities fair value	$ 933,198

Going Concern (Details)

Going Concern (Details) - USD ($)	Mar. 31, 2018	Mar. 31, 2017
Details
Accumulated deficit	$ 5,125,413	$ 3,316,257

Prepaid Expenses and Deposit 46

Prepaid Expenses and Deposit Disclosure: Schedule of Prepaid Expenses and Deposits (Details) - USD ($)	Mar. 31, 2018	Mar. 31, 2017
Prepaid expenses and deposits	$ 16,287	$ 16,965
Prepaid development costs
Prepaid expenses and deposits	9,000	$ 16,965
Rent deposit
Prepaid expenses and deposits	3,086
Taxes receivable
Prepaid expenses and deposits	4,046
Prepaid fee
Prepaid expenses and deposits	$ 155

Convertible Debts Disclosure_47

Convertible Debts Disclosure: Schedule of Convertible Debt (Details) - USD ($)	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Convertible debt, net	$ 121,827		$ 28,000
Accrued interest on convertible debt
Convertible debts, gross		$ 4,560
Converted to additional paid-in capital
Convertible debts, gross	(226,469)	(31,561)
Converted to common stock
Convertible debts, gross	(2,667)	$ (999)
Convertible notes issued
Convertible debts, gross	771,750
BCF amortization of discount
Convertible debts, gross	$ (433,016)

Convertible Debts Disclosure_48

Convertible Debts Disclosure: Schedule of Debt Conversions Terms (Details)	12 Months Ended
	Mar. 31, 2018USD ($)
Details
Proceeds from convertible loans	$ 771,750

Derivative Liabilities Disclo49

Derivative Liabilities Disclosure: Schedule of Derivative Liabilities (Details)	12 Months Ended
	Mar. 31, 2018USD ($)
Details
Derivative additions associated with convertible notes	$ 767,931
Loss on derivatives	665,475
Change in fair value as at period end	(183,633)
Value transferred to paid in capital on conversion of convertible notes	(316,575)
Derivative liability	$ 933,198

Common Stock Disclosure (Detail

Common Stock Disclosure (Details) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Proceeds from sale of common stock	$ 295,000
Total value of common stock issued for convertible debt	$ 229,136	$ 32,560
Common stock authorized for issuance	200,000,000	200,000,000
Common stock par value	$ 0.001	$ 0.001
Private Placement Issuance
Common stock issued for cash	5,900,000
Proceeds from sale of common stock	$ 295,000
Six convertible notes converted
Common stock issued for converted debt	2,666,795
Total value of common stock issued for convertible debt	$ 229,136
Lupama Consulting Agreement
Restricted common shares issued, bonus, not yet vested		5,000,000
Value of restricted common share bonus		$ 350,000

Warrants Disclosure (Details)

Warrants Disclosure (Details) $ in Millions	Mar. 31, 2018USD ($)shares
Details
Warrants issued | shares	5,900,000
Warrants estimated value | $	$ 145,782

Warrants Disclosure_ Schedule52

Warrants Disclosure: Schedule of Warrants Outstanding (Details)	Mar. 31, 2018$ / sharesshares
Details
Warrants outstanding | shares	5,900,000
Weighted average exercise price of warrants outstanding | $ / shares	$ 0.20

Related Party Transactions Di53

Related Party Transactions Disclosure: Schedule of Advances from Stockholder (Details) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Due to related party	$ 195,099	$ 74,631
Advances from related parties	120,468	74,631
Advances from a director and stockholder
Due to related party	195,099	$ 74,631
Advances from related parties	$ 120,468

Related Party Transactions Di54

Related Party Transactions Disclosure (Details) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Travel and meals costs charged by the CEO	$ 43,716
Consulting fees charged by the CEO
Fees from transactions with related parties	36,000	$ 25,000
Development costs from a company controlled by the CEO
Fees from transactions with related parties	617,432	53,896
Due to the CEO
Accounts Payable and Accrued Liabilities - related party	$ 55,807	$ 25,000

Income Taxes Disclosure_ Sche55

Income Taxes Disclosure: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Mar. 31, 2018	Mar. 31, 2017
Details
Deferred Tax Assets, Operating Loss Carryforwards	$ (708,220)	$ (502,000)
Valuation allowance - deferred tax assets	$ 708,000	$ 502,000

Income Taxes Disclosure_ Sche56

Income Taxes Disclosure: Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Details
Income tax (recoverable) payable at statutory rate	$ (633,205)	$ (24,450)
Derivative loss deductions	168,645
Amortization of debt discount expense	117,220
Changes on deferred tax assets and valuation allowance	138,936
Valuation allowance - income tax reconciliation	$ 208,404	$ 24,450

Income Taxes Disclosure (Detail

Income Taxes Disclosure (Details) - USD ($) $ in Millions	Mar. 31, 2018	Mar. 31, 2017
Details
Net tax loss carried forward	$ 2.4	$ 1.4

Subsequent Events (Details)

Subsequent Events (Details)	1 Months Ended
	May 15, 2018shares
Details
Common stock returned to treasury and cancelled	5,000,000