Plyzer (PLYZ) 10-Q 18 Nov 19 2020 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Sep. 30, 2019	Nov. 12, 2019
Details
Registrant CIK	0001334589
Fiscal Year End	--03-31
Registrant Name	Plyzer Technologies Inc.
SEC Form	10-Q
Period End date	Sep. 30, 2019
Tax Identification Number (TIN)	99-0381956
Number of common stock shares outstanding		92,997,865
Filer Category	Non-accelerated Filer
Current with reporting	Yes
Interactive Data Current	Yes
Shell Company	false
Small Business	true
Emerging Growth Company	false
Entity File Number	333-127389
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	47 Avenue Road, Suite 200
Entity Address, City or Town	Toronto
Entity Address, State or Province	ON
Entity Address, Country	CA
Entity Address, Postal Zip Code	M5R 2G3
City Area Code	416
Local Phone Number	860-0211
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Document Quarterly Report	true
Document Transition Report	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2019	Mar. 31, 2019
CURRENT ASSETS
Cash	$ 188,600	$ 183,439
Accounts receivable, net	6,991	0
Other receivable and prepaid expenses	252,283	20,887
Total current assets	447,874	204,326
Furniture and equipment, net	74,778	2,615
Investments	83,454	0
Total Assets	606,106	206,941
CURRENT LIABILITIES
Accounts payable and accrued liabilities	268,796	47,989
Payable to a related party	178,933	0
Advances from director and shareholder	341,873	264,733
Convertible debt, net	651,514	306,648
Derivative liabilities	2,263,169	2,110,425
Total Current Liabilities	3,704,285	2,729,795
Total Liabilities	3,704,285	2,729,795
STOCKHOLDERS' EQUITY(DEFICIT)
Common stock, $0.001 par value, authorized 300,000,000 shares; 92,625,158 shares issued and outstanding at September 30, 2019 and 84,330,955 at March 31, 2019	92,625	84,330
Common stock subscribed	550	300
Additional paid-in capital	32,741,733	28,015,297
Accumulated other comprehensive income	64,644	67,653
Accumulated deficit	(35,997,731)	(30,690,434)
Total Stockholders' Equity(Deficit)	(3,098,179)	(2,522,854)
Total Liabilities and Stockholders' Equity (Deficit)	$ 606,106	$ 206,941

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets - Parenthetical - $ / shares	Sep. 30, 2019	Mar. 31, 2019
Details
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	300,000,000	300,000,000
Common Stock, Shares, Issued	92,625,158	84,330,955
Common Stock, Shares, Outstanding	92,625,158	84,330,955

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Details
REVENUES	$ 2,610	$ 0	$ 36,512	$ 0
OPERATING EXPENSES:
Development costs	26,764	1,077,290	213,356	1,360,748
General and administrative expenses	61,858	21,105	117,066	32,659
Salaries and benefits	301,530	0	477,347	0
Selling and marketing	88,908	0	281,916	0
Professional fees	118,900	59,100	214,585	88,400
Consulting fees	38,739	18,630	124,264	42,356
Stock compensation expense	189,475	19,136,270	376,525	19,136,270
Travel. Meals and promotions	49,679	21,474	49,679	21,474
Total expenses	875,853	20,333,869	1,854,738	20,681,907
Loss from operations	(873,243)	(20,333,869)	(1,818,226)	(20,681,907)
Other income (expense)
Premium on early settlement of convertible loans	(270,470)	(9,900)	(430,015)	(31,875)
Derivative (loss) gain	1,414,776	(226,319)	68,812	(172,823)
Interest and amortization expense	(882,128)	(422,013)	(1,547,868)	(631,172)
Total other income (expense)	(1,317,822)	(612,232)	(3,489,071)	(789,870)
Net income (loss)	(2,191,065)	(20,946,101)	(5,307,297)	(21,471,777)
Other comprehensive gain (loss)	(3,527)	196	(3,009)	1,778
Comprehensive (loss)	$ (2,194,592)	$ (20,945,905)	$ (5,310,306)	$ (21,469,999)
Net loss per share, basic and diluted	$ (0.02)	$ (0.35)	$ (0.06)	$ (0.41)
Number of weighted average common shares outstanding, basic and diluted	91,006,051	60,695,899	89,109,541	52,030,991

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Shareholders' Equity (Deficit) - USD ($)	Common Stock	Deferred Compensation, Share-based Payments	Additional Paid-in Capital	Retained Earnings	AOCI Including Portion Attributable to Noncontrolling Interest	Total
Equity Balance at Mar. 31, 2018	$ 43,183	$ 0	$ 3,901,238	$ (5,125,413)	$ 65,353	$ (1,115,639)
Equity Balance, Shares at Mar. 31, 2018	43,183,271
Other comprehensive gain	$ 0	0	0	0	1,582	1,582
Derivative liabilities reclassified as APIC	0	0	65,914	0	0	65,914
Net income (loss)	$ 0	0	0	(525,676)	0	(525,676)
Equity Balance, Shares at Jun. 30, 2018	43,183,271
Equity Balance at Jun. 30, 2018	$ 43,183	0	3,967,152	(5,651,089)	66,935	(1,573,819)
Equity Balance at Mar. 31, 2018	$ 43,183	0	3,901,238	(5,125,413)	65,353	(1,115,639)
Equity Balance, Shares at Mar. 31, 2018	43,183,271
Shares issued for services, value						829,501
Shares issued for converted debt, value						$ 415,658
Shares issued for converted debt, shares						1,707,499
Net income (loss)						$ (21,471,777)
Equity Balance, Shares at Sep. 30, 2018	76,734,104
Equity Balance at Sep. 30, 2018	$ 76,734	0	24,845,955	(26,597,190)	67,131	(1,607,370)
Equity Balance at Jun. 30, 2018	$ 43,183	0	3,967,152	(5,651,089)	66,935	(1,573,819)
Equity Balance, Shares at Jun. 30, 2018	43,183,271
Derivative liabilities reclassified as APIC	$ 0	0	455,925	0	0	455,925
Warrants exercised, value	$ 30,000	0	45,000	0	0	75,000
Warrants exercised, shares	30,000,000
Warrants effect on APIC	$ 0	0	19,136,270	0	0	19,136,270
Shares issued for services, value	$ 1,843	0	827,658	0	0	829,501
Shares issued for services, shares	1,843,334
Shares issued for converted debt, value	$ 1,708	0	413,950	0	0	415,658
Shares issued for converted debt, shares	1,707,499
Translation differences	$ 0	0	0	0	196	196
Net income (loss)	$ 0	0	0	(20,946,101)	0	(20,946,101)
Equity Balance, Shares at Sep. 30, 2018	76,734,104
Equity Balance at Sep. 30, 2018	$ 76,734	0	24,845,955	(26,597,190)	67,131	(1,607,370)
Equity Balance at Mar. 31, 2019	$ 84,330	300	28,015,297	(30,690,434)	67,653	(2,522,854)
Equity Balance, Shares at Mar. 31, 2019	84,330,955
Derivative liabilities reclassified as APIC	$ 0	0	522,815	0	0	522,815
Shares issued for services, value	$ 1,240	0	258,560	0	0	259,800
Shares issued for services, shares	1,240,000
Shares issued for converted debt, value	$ 1,096	0	94,333	0	0	95,429
Shares issued for converted debt, shares	1,095,897
Translation differences	$ 0	0	0	0	(518)	(518)
Shares issued for private placement, value	$ 1,550	(300)	248,750	0	0	250,000
Shares issued for private placement, shares	1,550,000
Net income (loss)	$ 0	0	0	(3,116,232)	0	(3,116,232)
Equity Balance, Shares at Jun. 30, 2019	88,216,852
Equity Balance at Jun. 30, 2019	$ 88,216	0	29,139,755	(33,806,666)	67,135	(4,511,560)
Equity Balance at Mar. 31, 2019	$ 84,330	300	28,015,297	(30,690,434)	67,653	(2,522,854)
Equity Balance, Shares at Mar. 31, 2019	84,330,955
Warrants exercised, value						$ 50,000
Warrants exercised, shares						250,000
Shares issued for services, value						$ 431,087
Shares issued for services, shares						1,614,275
Shares issued for converted debt, value						$ 166,581
Shares issued for converted debt, shares						1,525,928
Shares issued for private placement, value						$ 920,800
Shares issued for private placement, shares						4,904,000
Subscriptions for unissued shares, effects on APIC						$ 11,000
Net income (loss)						(5,307,297)
Equity Balance, Shares at Sep. 30, 2019	92,625,158
Equity Balance at Sep. 30, 2019	$ 92,625	550	32,741,733	(35,997,731)	64,644	(3,098,179)
Equity Balance at Jun. 30, 2019	$ 88,216	0	29,139,755	(33,806,666)	67,135	(4,511,560)
Equity Balance, Shares at Jun. 30, 2019	88,216,852
Derivative liabilities reclassified as APIC	$ 0	0	1,052,698	0	0	1,052,698
Warrants exercised, value	$ 250	0	49,750	0	0	50,000
Warrants exercised, shares	250,000
Warrants effect on APIC	$ 0	0	1,580,000	0	0	1,580,000
Shares issued for services, value	$ 374	0	170,913	0	0	171,287
Shares issued for services, shares	374,275
Shares issued for converted debt, value	$ 430	0	70,722	0	0	71,152
Shares issued for converted debt, shares	430,031
Translation differences	$ 0	0	0	0	(2,491)	(2,491)
Shares issued for private placement, value	$ 3,355	0	667,445	0	0	670,800
Shares issued for private placement, shares	3,354,000
Subscriptions for unissued shares, effects on APIC	$ 0	550	10,450	0	0	11,000
Net income (loss)	$ 0	0	0	(2,191,065)	0	(2,191,065)
Equity Balance, Shares at Sep. 30, 2019	92,625,158
Equity Balance at Sep. 30, 2019	$ 92,625	$ 550	$ 32,741,733	$ (35,997,731)	$ 64,644	$ (3,098,179)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ (5,307,297)	$ (21,471,777)
Adjustments to reconcile net loss to net cash used by operating activities:
Depreciation	9,852	1,307
Gain on write off of accounts payable	0	46,000
Interest and fees settled in shares	20,881	0
Stock compensation	376,525	20,040,771
Warrant modification expense	1,580,000	0
Amortization	1,424,186	602,968
Derivative (gain)loss	(68,812)	172,823
Changes in operating assets and liabilities
(Increase) decrease in trade receivable	(6,991)	0
(Increase) decrease in receivable and prepayment	(176,834)	(34,245)
Increase in payable to a related party	178,933	0
Increase in accounts payable and accrued liabilities	220,806	(39,017)
Net cash used by operating activities	(1,748,751)	(773,170)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of furniture and equipment	(82,015)	0
Payments for investment	(83,454)	0
Net cash (used in) investing activities	(165,469)	0
CASH FLOWS FROM FINANCING ACTIVITIES:
Advances from director and stockholder	443,461	117,818
Payments on director and stockholder advances	(366,321)	(49,707)
Proceeds from common shares issued	981,800	0
Payments on convertible loans	(1,006,250)	(104,000)
Proceeds from convertible loans	1,869,700	752,550
Net cash provided by financing activities	1,922,390	716,661
Effects of exchange rates on cash	(3,009)	1,778
Net increase (decrease) in cash	5,161	(54,731)
Cash, beginning of period	183,439	261,575
Cash, end of period	188,600	206,844
SUPPLEMENTAL DISCLOSURES
Income taxes	0	0
Interest paid	50,386	9,024
Non-Cash Investing and Financing Activities
Convertible note and accrued interest converted into common shares	166,581	0
Derivative liability reclassified as additional paid in capital	1,575,513	521,839
Common stock issued for prepaid expenses	$ 54,562	$ 0

BUSINESS DESCRIPTION AND SUMMAR

BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Sep. 30, 2019
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 a provider of custom, real-time, cloud-based business intelligence solutions for brands to analyze critical online price and market data. Plyzer Spain, a wholly owned subsidiary, commenced its operations in April 2019 and signed its first customer on June 20, 2019. (B) Basis of Presentation The unaudited interim financial statements as of September 30, 2019 and for the three and six months ended September 30, 2019 and 2018 have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim financial reporting. These financial statements are unaudited and, in the opinion of management, include all adjustments (consisting of normal recurring adjustments and accruals) necessary to present fairly the balance sheet, operating results and cash flows for the periods presented in accordance with accounting principles generally accepted in the United States of America. Operating results for the three and six months ended September 30, 2019 are not necessarily indicative of the results that may be expected for the fiscal year ending March 31, 2020. Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted in accordance with the SEC’s rules and regulations for interim reporting. (C) Consolidation The unaudited consolidated interim financial statements include the accounts of the Company and, a.) Plyzer Corporation, a wholly owned subsidiary incorporated in the State of Delaware on December 9, 2016. b.) Plyzer Technologies (Canada) Inc., a wholly owned subsidiary incorporated in Ontario, Canada on April 11, 2017. c.) Plyzer Technologies Spain s.l., a wholly owned subsidiary incorporated in Spain in April 2019 d.) PlyzerCan Intelligence Ltd., a wholly owned subsidiary incorporated in Ontario, Canada in June 2019. The subsidiary has not yet commenced any operations. e.) Plyzer Blockchain Technologies Inc., a wholly owned subsidiary incorporated in Ontario, Canada on November 3, 2017. The subsidiary has not yet commenced any operations. The unaudited interim financial statements should be read in conjunction with the Company’s Annual Report filed on Form 10-K for the year ended March 31, 2019. The significant accounting policies followed are the same as those detailed in the said Annual Report except for the following new policies which were effective April 1, 2019: Revenue Recognition We adopted ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”). We recognize revenues when we satisfy a performance obligation by transferring a promised good or service (that is, an asset) to a customer. An asset is transferred when the customer obtains control of that asset. To achieve that core principle, we apply the five steps defined under Topic 606: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. We assess our revenue arrangements against specific criteria in order to determine if we are acting as principal or agent. Revenue arrangements with multiple performance obligations are divided into separate distinct goods or services. We allocate the transaction price to each performance obligation based on the relative standalone selling price of the goods or services provided. Revenue is recognized upon the transfer of control of promised goods or services to a customer. Revenue is recorded net of value-added tax. Accounts Receivable and Allowances Accounts receivable are recognized and carried at the original invoice amounts less an allowance for any uncollectible amount. We have a policy of reserving for uncollectible accounts based on our best estimate of the amount of probable credit losses in our existing accounts receivable. We extend credit to our customers based on an evaluation of their financial condition and other factors. We generally do not require collateral or other security to support accounts receivable. We perform ongoing credit evaluations of our customers and maintain an allowance for potential bad debts if required. We determine whether an allowance for doubtful accounts is required by evaluating specific accounts where information indicates the customers may have an inability to meet financial obligations. In these cases, we use assumptions and judgment, based on the best available facts and circumstances, to record a specific allowance for those customers against amounts due to reduce the receivable to the amount expected to be collected. These specific allowances are re-evaluated and adjusted as additional information is received. The amounts calculated are analyzed to determine the total amount of the allowance. We may also record a general allowance as necessary. Direct write-offs are taken in the period when we have exhausted our efforts to collect overdue and unpaid receivable or otherwise evaluate other circumstances that indicate that we should abandon such efforts. Leases The Company adopted the new lease accounting standard ASC 842 effective April 1, 2019. The new standard requires lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. This classification will determine whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease. A lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than 12 months regardless of their classification. Leases with a term of 12 months or less will be accounted for similar to existing guidance for operating leases today. The Company does not currently have any leases over twelve months. 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. 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 period ended September 30, 2019 excludes potentially dilutive securities of 22,579,351 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. September 30, 2019 March 31, 2019 Stock purchase warrants 11,454,000 6,800,000 Convertible loans 11,125,351 12,962,867 Total 22,579,351 19,762,867

GOING CONCERN DISCLOSURE

GOING CONCERN DISCLOSURE	6 Months Ended
	Sep. 30, 2019
Notes
GOING CONCERN DISCLOSURE	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 recently begun commercializing its products but has not yet established an ongoing source of revenues sufficient to cover its operating costs. The ability of the Company to continue as a going concern is dependent on the Company’s success in securing more revenue and obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital or sale its services, it could be forced to cease operations, which raises doubt about the Company’s ability to continue as a going concern. 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 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.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS DISCLOSURE	6 Months Ended
	Sep. 30, 2019
Notes
RECENT ACCOUNTING PRONOUNCEMENTS DISCLOSURE	NOTE 3 - RECENT ACCOUNTING PRONOUNCEMENTS 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. In August 2018, the FASB issued authoritative guidance regarding Fair Value Measurement: Disclosure Framework, which eliminates, adds and modifies certain disclosure requirements for fair value measurements. The standard is effective for the Company for its fiscal year beginning April 1, 2020, including interim periods within that fiscal year, with early adoption permitted. In August 2018, the FASB issued authoritative guidance regarding Intangibles - Goodwill and Other - Internal-Use Software, which aligns the requirements for a customer to capitalize implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The standard is effective for the Company for its fiscal year beginning April 1, 2020, including interim periods within that fiscal year, with early adoption permitted. The Company evaluates new pronouncements as issued and evaluates the effect of adoption on the Company at the time. The Company has determined that the adoption of the above recently adopted accounting pronouncements will not have an impact on the financial statements.

OTHER RECEIVABLE AND PREPAID EX

OTHER RECEIVABLE AND PREPAID EXPENSES DISCLOSURE	6 Months Ended
	Sep. 30, 2019
Notes
OTHER RECEIVABLE AND PREPAID EXPENSES DISCLOSURE	NOTE 4 - OTHER RECEIVABLE AND PREPAID EXPENSES September 30, 2019 March 31, 2019 Rent deposit $ 2,987 $ 2,960 Taxes receivable (i) 95,975 7,903 Advances to suppliers 13,103 - Subscriptions received 23,000 - Advances to Plyzer Spain - 3,421 Prepaid cost (ii) 117,218 6,603 Balance, at end of period $ 252,283 $ 20,887 (i) includes $85,024 relating to tax, subsidy and other government benefits receivable by Plyzer Spain (ii) includes fee of $54,563 paid in advance to a consultant

INVESTMENT DISCLOSURE

INVESTMENT DISCLOSURE	6 Months Ended
	Sep. 30, 2019
Notes
INVESTMENT DISCLOSURE	NOTE 5 - INVESTMENT On April 10, 2019, the Company invested $86,443 (€ 76,641) in a private company in Spain, Auxistencia SL. The Company’s investment is less than 10% of the equity of Auxistencia SL and is accounted for at fair market, which is considered equivalent to its cost. The investment was translated to US dollar at $83,454 at September 30, 2019 based on the exchange rate of €1 = $1.0889 and the difference of $2,989 was transferred to other comprehensive income. As at September 30, 2019, the management evaluated the investment for any impairment and concluded that there was none.

CONVERTIBLE DEBTS DISCLOSURE

CONVERTIBLE DEBTS DISCLOSURE	6 Months Ended
	Sep. 30, 2019
Notes
CONVERTIBLE DEBTS DISCLOSURE	NOTE 6 - CONVERTIBLE DEBTS September 30, 2019 March 31, 2019 Principal balance, at beginning of period $ 1,295,455 $ 542,614 Accrued interest and fees 100,253 52,864 Converted to additional paid in capital (165,055) (834,293) Converted to common stock (1,526) (4,404) Convertible notes settled in cash i (1,006,250) (519,436) Convertible notes issued ii 1,869,700 2,040,600 Unamortized debt discount (1,441,063) (971,297) Balance, at end of period $ 651,514 $ 306,648 During the six months ended September 30, 2019, the Company paid off fifteen (Three during the six months to September 30, 2018) loans in cash for a total amount of $1,486,651 ($144,899 for the six months to September 30, 2018) as follows: For the six months ended September 30, 2019 2018 Principal amount of loan $ 1,006,250 $ 104,000 Premium on early settlement 430,015 31,875 Accrued interest 50,386 9,024 $ 1,486,651 $ 144,899 During the six months ended September 30, 2019, the Company entered into convertible note agreements with independent lenders totaling to $1,869,700. The following is a summary of the main terms of these agreements: Six months ended September 30, 2019 2018 Number of new loan notes issued 25 14 Total amount of the loans $ 1,869,700 $ 752,550 Interest rates from 8% to 12% from 8% to 12% Period of loans nine months to one year nine months to one year Conversion terms The conversion price is a variable conversion price which varies from 60 % the market price. Market price is either the average of the lowest two trading prices or the lowest price during 10 to 20 trading days prior to the conversion date. The conversion price is a variable conversion price which varies from 58% to 61% of the market price. Market price is either the average of the lowest two trading prices or the lowest price during 10 to 20 trading days prior to the conversion date. Prepayment terms Prepayment at premium ranging from 110% to 150% of the loan note if prepaid within 60 days and after 120 days but before 180 days respectively. Prepayments are usually not allowed after 180 days Prepayment at premium ranging from 110% to 135% of the loan note if prepaid within 60 days and after 120 days but before 180 days respectively. Prepayments are usually not allowed after 180 days One loan with a balance of $29,800 was due on June 6, 2019 but remained unpaid to date. The lender has confirmed that there would not be any penalty for non-payment.

DERIVATIVE LIABILITIES DISCLOSU

DERIVATIVE LIABILITIES DISCLOSURE	6 Months Ended
	Sep. 30, 2019
Notes
DERIVATIVE LIABILITIES DISCLOSURE	NOTE 7 - DERIVATIVE LIABILITIES September 30, 2019 March 31, 2019 Balance, at beginning of period $ 2,110,425 $ 933,198 Derivative additions associated with convertible notes on issuance $ 1,797,069 2,040,191 Day one loss on derivatives 1,158,338 539,087 Change in fair value as at period end (1,227,150) 169,818 Value transferred to paid in capital on conversion of convertible notes (1,575,513) (1,571,869) Balance, at end of period $ 2,263,169 $ 2,110,425 Since the convertible loan notes issued during the period 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 embedded conversion feature is considered a derivative liability. The fair value of the derivative was estimated on the issue date and subsequently re-measured on September 30, 2019 using the Black-Scholes valuation technique, using the following assumptions: Issue date September 30, 2019 Issue date March 31, 2019 Expected dividend nil nil nil nil Risk free interest rate 3% 3% 2.96% 2.96% Expected volatility 110% -152% 151% 102% -167% 120% Expected term 219 days -365 days 15 days - 358 days 91 days -365 days 66 days - 361 days

COMMON STOCK DISCLOSURE

COMMON STOCK DISCLOSURE	6 Months Ended
	Sep. 30, 2019
Notes
COMMON STOCK DISCLOSURE	NOTE 8 - COMMON STOCK Six months ended September 30, 2019: (a) Nine convertible notes plus accrued interest were converted into 1,525,928 shares for a total value of $166,581. (b) The Company raised $931,800 under a private placement, of which $920,800 subscribed by twenty four subscribers who were issued 4,904,000 shares at an average price of $0.20 per share and equal number of warrants convertible into equal number of shares at an exercise price of $0.50 per share within two years of their issuance and one subscriber subscribed $11,000 for which 55,000 shares were not issued as at September 30, 2019. $550 was included under common stock subscribed and the balance $10,450 was included under additional paid in capital. (c) 1,614,275 shares were issued to fourteen consultants valued at $431,087. (d) 250,000 shares were issued to a warrant holder who exercised his warrants for $50,000. Common stock activities during the six months ended September 30, 2018 were as follows: (a) On August 10, 2018, Lupama exercised 29,843,335 warrants to convert into equal number of shares at an exercise price of $.0025 for a total of $74,608 and On September 6, 2018, exercised the remaining 156,665 warrants to convert into equal number of shares at an exercise price of $.0025 for a total of $392. Excercise price was off set against amounts payable to Lupama. (b) On September 6, 2018, Lupama was issued 843,335 shares and on September 27, issued further 999,999 shares. These shares were valued at $0.45 per share, being the market price prevailing on the dates of heir issues for a total of $829,501, which was off set against amount payable to Lupama. (c) During the six months ended September 30, 2018, twelve convertible notes plus accrued interest were converted into 1,707,499 shares for a total value of $415,658. At September 30, 2019 and March 31, 2019, the Company had 300,000,000 common shares of par value $0.001 common stock authorized.

WARRANTS DISCLOSURE

WARRANTS DISCLOSURE	6 Months Ended
	Sep. 30, 2019
Notes
WARRANTS DISCLOSURE	NOTE 9 - WARRANTS During six months ended September 30, 2019, the Company issued 4,904,000 warrants in connection with the private placement. The relative fair value of these warrants issued was estimated at $1,661,038 using the Black-Scholes valuation technique. The warrants are convertible into equal number of shares at an exercise price of $0.50 per share within two years of their issuance. The expiry date of 5,650,000 warrants issued in prior year expiring between July 2019 and September 2019 was extended to March 31, 2020. These warrants were revalued at $1,580,000 using the Black-Scholes valuation technique due to the extended expiry date. The additional cost was expensed. These warrants are convertible into equal number of shares at an exercise price of $0.24 per share. The following assumptions were used in the valuation of these warrants: Expected dividend nil Risk free interest rate 3% Expected volatility 105% Expected term 2 years The value of warrants has been included in paid in capital. The following are the movements in warrants during the six months ended September 30, 2019: September 30, 2019 March 31, 2019 No. of Warrants Weighted average exercise price No. of Warrants Weighted average exercise price Outstanding - beginning of year 6,800,000 $ 0.24 5,900,000 $ 0.20 Issued 4,904,000 $ 0.50 34,900,000 $ 0.02 Exercised (250,000) $ - (34,000,000) $ 0.0025 Outstanding - end of year 11,454,000 $0.35 6,800,000 $0.24 The aforementioned warrants have an average remaining life of approximately 1.12 year as at September 30, 2019 (0.57 year as at March 31, 2019).

RELATED PARTY TRANSACTIONS DISC

RELATED PARTY TRANSACTIONS DISCLOSURE	6 Months Ended
	Sep. 30, 2019
Notes
RELATED PARTY TRANSACTIONS DISCLOSURE	NOTE 10 - RELATED PARTY TRANSACTIONS ADVANCES FROM DIRECTOR AND STOCKHOLDER September 30, 2019 March 31, 2019 Balance, beginning of year $ 264,733 $ 195,009 funds received 443,461 136,213 funds paid ( 366,321 ) (66,489) Balance, end of year $ 341,873 $ 264,733 Funds were advanced from time to time by Mr. Terence Robinson, the CEO and the sole director and by Current Capital Corp., a company owned by a brother of the CEO and a shareholder. CONSULTING FEES Consulting fees include fees charged by the CEO of $9,000 and $18,000 respectively for the three and six months ended September 30, 2019 and September 30, 2018. DEVELOPMENT COSTS. Development costs include fee of $ nil and $123,308 respectively for three and six months ended September 30, 2019 ($9,000 and $18,000 respectively for the three and six months ended September 30, 2018) charged by Lupama, a company controlled by the CEO of the Company’s subsidiary. SELLING AND MARKETING Includes expenses of $5,694 and $165,875 respectively for the three months and six months ended September 30, 2019 charged by Lupama (Three and six months ended September 30, 2018: $ nil). TRAVEL, MEALS AND PROMOTION Comprises expenses of $22,738 charged by the CEO for the three and six months ended September 30, 2019. ($21,474 for the three and six months ended September 30, 2018) FURNITURE AND EQUIPMENT ACQUIRED Furniture and equipment includes equipment valued at $54,434 acquired from Lupama.

SUBSEQUENT EVENTS DISCLOSURE

SUBSEQUENT EVENTS DISCLOSURE	6 Months Ended
	Sep. 30, 2019
Notes
SUBSEQUENT EVENTS DISCLOSURE	NOTE 11 - SUBSEQUENT EVENTS The Company has reviewed events subsequent to September 30, 2019 through the date these financial statements were issued and determined that there are no events requiring disclosure, other than as disclosed below: 1. The Company issued 317,707 shares in settlement of a convertible loan and issued 55,000 shares against the private placement subscription received prior to September 30, 2019. 2. The Company raised $200,000 through two convertible notes and paid in cash one convertible note of $50,000.

BUSINESS DESCRIPTION AND SUMM_2

BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Basis of Presentation Policy (Policies)	6 Months Ended
	Sep. 30, 2019
Policies
Basis of Presentation Policy	(B) Basis of Presentation The unaudited interim financial statements as of September 30, 2019 and for the three and six months ended September 30, 2019 and 2018 have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim financial reporting. These financial statements are unaudited and, in the opinion of management, include all adjustments (consisting of normal recurring adjustments and accruals) necessary to present fairly the balance sheet, operating results and cash flows for the periods presented in accordance with accounting principles generally accepted in the United States of America. Operating results for the three and six months ended September 30, 2019 are not necessarily indicative of the results that may be expected for the fiscal year ending March 31, 2020. Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted in accordance with the SEC’s rules and regulations for interim reporting.

BUSINESS DESCRIPTION AND SUMM_3

BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Consolidation Policy (Policies)	6 Months Ended
	Sep. 30, 2019
Policies
Consolidation Policy	(C) Consolidation The unaudited consolidated interim financial statements include the accounts of the Company and, a.) Plyzer Corporation, a wholly owned subsidiary incorporated in the State of Delaware on December 9, 2016. b.) Plyzer Technologies (Canada) Inc., a wholly owned subsidiary incorporated in Ontario, Canada on April 11, 2017. c.) Plyzer Technologies Spain s.l., a wholly owned subsidiary incorporated in Spain in April 2019 d.) PlyzerCan Intelligence Ltd., a wholly owned subsidiary incorporated in Ontario, Canada in June 2019. The subsidiary has not yet commenced any operations. e.) Plyzer Blockchain Technologies Inc., a wholly owned subsidiary incorporated in Ontario, Canada on November 3, 2017. The subsidiary has not yet commenced any operations.

BUSINESS DESCRIPTION AND SUMM_4

BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition, Policy (Policies)	6 Months Ended
	Sep. 30, 2019
Policies
Revenue Recognition, Policy	Revenue Recognition We adopted ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”). We recognize revenues when we satisfy a performance obligation by transferring a promised good or service (that is, an asset) to a customer. An asset is transferred when the customer obtains control of that asset. To achieve that core principle, we apply the five steps defined under Topic 606: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. We assess our revenue arrangements against specific criteria in order to determine if we are acting as principal or agent. Revenue arrangements with multiple performance obligations are divided into separate distinct goods or services. We allocate the transaction price to each performance obligation based on the relative standalone selling price of the goods or services provided. Revenue is recognized upon the transfer of control of promised goods or services to a customer. Revenue is recorded net of value-added tax.

BUSINESS DESCRIPTION AND SUMM_5

BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Accounts Receivable and Allowances, Policy (Policies)	6 Months Ended
	Sep. 30, 2019
Policies
Accounts Receivable and Allowances, Policy	Accounts Receivable and Allowances Accounts receivable are recognized and carried at the original invoice amounts less an allowance for any uncollectible amount. We have a policy of reserving for uncollectible accounts based on our best estimate of the amount of probable credit losses in our existing accounts receivable. We extend credit to our customers based on an evaluation of their financial condition and other factors. We generally do not require collateral or other security to support accounts receivable. We perform ongoing credit evaluations of our customers and maintain an allowance for potential bad debts if required. We determine whether an allowance for doubtful accounts is required by evaluating specific accounts where information indicates the customers may have an inability to meet financial obligations. In these cases, we use assumptions and judgment, based on the best available facts and circumstances, to record a specific allowance for those customers against amounts due to reduce the receivable to the amount expected to be collected. These specific allowances are re-evaluated and adjusted as additional information is received. The amounts calculated are analyzed to determine the total amount of the allowance. We may also record a general allowance as necessary. Direct write-offs are taken in the period when we have exhausted our efforts to collect overdue and unpaid receivable or otherwise evaluate other circumstances that indicate that we should abandon such efforts.

BUSINESS DESCRIPTION AND SUMM_6

BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Leases, Policy (Policies)	6 Months Ended
	Sep. 30, 2019
Policies
Leases, Policy	Leases The Company adopted the new lease accounting standard ASC 842 effective April 1, 2019. The new standard requires lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. This classification will determine whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease. A lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than 12 months regardless of their classification. Leases with a term of 12 months or less will be accounted for similar to existing guidance for operating leases today. The Company does not currently have any leases over twelve months.

BUSINESS DESCRIPTION AND SUMM_7

BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Use of Estimates Policy (Policies)	6 Months Ended
	Sep. 30, 2019
Policies
Use of Estimates Policy	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 SUMM_8

BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Earnings Per Share, Policy (Policies)	6 Months Ended
	Sep. 30, 2019
Policies
Earnings 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 period ended September 30, 2019 excludes potentially dilutive securities of 22,579,351 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. September 30, 2019 March 31, 2019 Stock purchase warrants 11,454,000 6,800,000 Convertible loans 11,125,351 12,962,867 Total 22,579,351 19,762,867

BUSINESS DESCRIPTION AND SUMM_9

BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Earnings Per Share, Policy: Computation of diluted net loss per share (Tables)	6 Months Ended
	Sep. 30, 2019
Tables/Schedules
Computation of diluted net loss per share	September 30, 2019 March 31, 2019 Stock purchase warrants 11,454,000 6,800,000 Convertible loans 11,125,351 12,962,867 Total 22,579,351 19,762,867

OTHER RECEIVABLE AND PREPAID _2

OTHER RECEIVABLE AND PREPAID EXPENSES DISCLOSURE: Schedule of Other Receivables and Prepaid Expenses (Tables)	6 Months Ended
	Sep. 30, 2019
Tables/Schedules
Schedule of Other Receivables and Prepaid Expenses	September 30, 2019 March 31, 2019 Rent deposit $ 2,987 $ 2,960 Taxes receivable (i) 95,975 7,903 Advances to suppliers 13,103 - Subscriptions received 23,000 - Advances to Plyzer Spain - 3,421 Prepaid cost (ii) 117,218 6,603 Balance, at end of period $ 252,283 $ 20,887

CONVERTIBLE DEBTS DISCLOSURE_ S

CONVERTIBLE DEBTS DISCLOSURE: Schedule of Convertible Debt (Tables)	6 Months Ended
	Sep. 30, 2019
Tables/Schedules
Schedule of Convertible Debt	September 30, 2019 March 31, 2019 Principal balance, at beginning of period $ 1,295,455 $ 542,614 Accrued interest and fees 100,253 52,864 Converted to additional paid in capital (165,055) (834,293) Converted to common stock (1,526) (4,404) Convertible notes settled in cash i (1,006,250) (519,436) Convertible notes issued ii 1,869,700 2,040,600 Unamortized debt discount (1,441,063) (971,297) Balance, at end of period $ 651,514 $ 306,648

CONVERTIBLE DEBTS DISCLOSURE__2

CONVERTIBLE DEBTS DISCLOSURE: Schedule of Debt Conversions Terms (Tables)	6 Months Ended
	Sep. 30, 2019
Tables/Schedules
Schedule of Debt Conversions Terms	Six months ended September 30, 2019 2018 Number of new loan notes issued 25 14 Total amount of the loans $ 1,869,700 $ 752,550 Interest rates from 8% to 12% from 8% to 12% Period of loans nine months to one year nine months to one year Conversion terms The conversion price is a variable conversion price which varies from 60 % the market price. Market price is either the average of the lowest two trading prices or the lowest price during 10 to 20 trading days prior to the conversion date. The conversion price is a variable conversion price which varies from 58% to 61% of the market price. Market price is either the average of the lowest two trading prices or the lowest price during 10 to 20 trading days prior to the conversion date. Prepayment terms Prepayment at premium ranging from 110% to 150% of the loan note if prepaid within 60 days and after 120 days but before 180 days respectively. Prepayments are usually not allowed after 180 days Prepayment at premium ranging from 110% to 135% of the loan note if prepaid within 60 days and after 120 days but before 180 days respectively. Prepayments are usually not allowed after 180 days

DERIVATIVE LIABILITIES DISCLO_2

DERIVATIVE LIABILITIES DISCLOSURE: Schedule of Derivative Liabilities (Tables)	6 Months Ended
	Sep. 30, 2019
Tables/Schedules
Schedule of Derivative Liabilities	September 30, 2019 March 31, 2019 Balance, at beginning of period $ 2,110,425 $ 933,198 Derivative additions associated with convertible notes on issuance $ 1,797,069 2,040,191 Day one loss on derivatives 1,158,338 539,087 Change in fair value as at period end (1,227,150) 169,818 Value transferred to paid in capital on conversion of convertible notes (1,575,513) (1,571,869) Balance, at end of period $ 2,263,169 $ 2,110,425

DERIVATIVE LIABILITIES DISCLO_3

DERIVATIVE LIABILITIES DISCLOSURE: Schedule of Fair Value Assumptions Used (Tables)	6 Months Ended
	Sep. 30, 2019
Tables/Schedules
Schedule of Fair Value Assumptions Used	Issue date September 30, 2019 Issue date March 31, 2019 Expected dividend nil nil nil nil Risk free interest rate 3% 3% 2.96% 2.96% Expected volatility 110% -152% 151% 102% -167% 120% Expected term 219 days -365 days 15 days - 358 days 91 days -365 days 66 days - 361 days

WARRANTS DISCLOSURE_ Schedule o

WARRANTS DISCLOSURE: Schedule of Valuation Assumptions, Warrants (Tables)	6 Months Ended
	Sep. 30, 2019
Tables/Schedules
Schedule of Valuation Assumptions, Warrants	Expected dividend nil Risk free interest rate 3% Expected volatility 105% Expected term 2 years

WARRANTS DISCLOSURE_ Schedule_2

WARRANTS DISCLOSURE: Schedule of Warrants Outstanding (Tables)	6 Months Ended
	Sep. 30, 2019
Tables/Schedules
Schedule of Warrants Outstanding	September 30, 2019 March 31, 2019 No. of Warrants Weighted average exercise price No. of Warrants Weighted average exercise price Outstanding - beginning of year 6,800,000 $ 0.24 5,900,000 $ 0.20 Issued 4,904,000 $ 0.50 34,900,000 $ 0.02 Exercised (250,000) $ - (34,000,000) $ 0.0025 Outstanding - end of year 11,454,000 $0.35 6,800,000 $0.24

RELATED PARTY TRANSACTIONS DI_2

RELATED PARTY TRANSACTIONS DISCLOSURE: Schedule of Advances from Stockholder and Director (Tables)	6 Months Ended
	Sep. 30, 2019
Tables/Schedules
Schedule of Advances from Stockholder and Director	September 30, 2019 March 31, 2019 Balance, beginning of year $ 264,733 $ 195,009 funds received 443,461 136,213 funds paid ( 366,321 ) (66,489) Balance, end of year $ 341,873 $ 264,733

BUSINESS DESCRIPTION AND SUM_10

BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Earnings Per Share, Policy: Computation of diluted net loss per share (Details) - shares	6 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	22,579,351	19,762,867
Warrant
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	11,454,000	6,800,000
Convertible Debt Securities
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	11,125,351	12,962,867

OTHER RECEIVABLE AND PREPAID _3

OTHER RECEIVABLE AND PREPAID EXPENSES DISCLOSURE: Schedule of Other Receivables and Prepaid Expenses (Details) - USD ($)	Sep. 30, 2019	Mar. 31, 2019
Prepaid expenses and deposits	$ 252,283	$ 20,887
Rent Deposit
Prepaid expenses and deposits	2,987	2,960
Taxes Receivable
Prepaid expenses and deposits	95,975	7,903
Advances to suppliers
Prepaid expenses and deposits	13,103	0
Subscriptions (received)
Prepaid expenses and deposits	23,000	0
Advances to Plyzer Spain
Prepaid expenses and deposits	0	3,421
Prepaid Costs Other
Prepaid expenses and deposits	$ 117,218	$ 6,603

INVESTMENT DISCLOSURE (Details)

INVESTMENT DISCLOSURE (Details) - USD ($)	Sep. 30, 2019	Mar. 31, 2019
Investments	$ 83,454	$ 0
Accumulated other comprehensive income	64,644	$ 67,653
Private company in Spain
Investments	83,454
Accumulated other comprehensive income	$ 2,989

CONVERTIBLE DEBTS DISCLOSURE__3

CONVERTIBLE DEBTS DISCLOSURE: Schedule of Convertible Debt (Details) - USD ($)	Sep. 30, 2019	Mar. 31, 2019
Convertible debt, net	$ 651,514	$ 306,648
Principal balance
Convertible debts, gross	1,295,455	542,614
Accrued interest and fees
Convertible debts, gross	100,253	52,864
Converted to additional paid in capital
Convertible debts, gross	(165,055)	(834,293)
Converted debt to common stock
Convertible debts, gross	(1,526)	(4,404)
Convertible notes settled in cash
Convertible debts, gross	(1,006,250)	(519,436)
Convertible notes issued
Convertible debts, gross	1,869,700	2,040,600
Unamortized debt discount recorded
Convertible debts, gross	$ (1,441,063)	$ (971,297)

CONVERTIBLE DEBTS DISCLOSURE (D

CONVERTIBLE DEBTS DISCLOSURE (Details) - USD ($)	1 Months Ended	6 Months Ended
	Nov. 12, 2019	Sep. 30, 2019	Sep. 30, 2018
Details
Payments on convertible loans	$ 50,000	$ 1,006,250	$ 104,000

CONVERTIBLE DEBTS DISCLOSURE__4

CONVERTIBLE DEBTS DISCLOSURE: Schedule of Debt Conversions Terms (Details) - USD ($)	1 Months Ended	6 Months Ended
	Nov. 12, 2019	Sep. 30, 2019	Sep. 30, 2018
Details
Proceeds from convertible loans	$ 200,000	$ 1,869,700	$ 752,550

DERIVATIVE LIABILITIES DISCLO_4

DERIVATIVE LIABILITIES DISCLOSURE: Schedule of Derivative Liabilities (Details) - USD ($)	6 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Mar. 31, 2019
Details
Derivative additions associated with convertible notes	$ 1,797,069	$ 2,040,191
Gain (loss) on derivatives	1,158,338	539,087
Change in fair value as at period end	(1,227,150)	169,818
Value transferred to paid in capital on conversion of convertible notes	(1,575,513)	$ (1,571,869)
Derivative liabilities	$ 2,263,169		$ 2,110,425

COMMON STOCK DISCLOSURE (Detail

COMMON STOCK DISCLOSURE (Details) - USD ($)	1 Months Ended	3 Months Ended			6 Months Ended
	Nov. 12, 2019	Sep. 30, 2019	Jun. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Mar. 31, 2019
Number of Common Stock shares issued for converted debt	317,707				1,525,928	1,707,499
Common stock issued for converted notes, value		$ 71,152	$ 95,429	$ 415,658	$ 166,581	$ 415,658
Common stock issued for cash, value		670,800	250,000		$ 920,800
Common shares issued for cash, shares	55,000				4,904,000
Subscriptions for unissued shares, proceeds received		$ 11,000			$ 11,000
Subscribed shares not yet issued		55,000			55,000
Common stock issued for services, shares					1,614,275
Value of common stock issued for services		$ 171,287	$ 259,800	829,501	$ 431,087	$ 829,501
Warrants exercised, shares					250,000
Warrants exercised, value		$ 50,000		$ 75,000	$ 50,000
Common Stock Authorized		300,000,000			300,000,000		300,000,000
Common stock par value		$ 0.001			$ 0.001		$ 0.001
Converted on Aug 10, 2018
Warrants exercised, shares						29,843,335
Warrants exercised, value						$ 74,608
Converted on Sept 6, 2018
Warrants exercised, shares						156,665
Warrants exercised, value						$ 392
Issued on Sept 6, 2018
Common stock issued for services, shares						843,335
Issued on Sept 27, 2018
Common stock issued for services, shares						999,999

WARRANTS DISCLOSURE (Details)

WARRANTS DISCLOSURE (Details)	Sep. 30, 2019shares
Details
Warrants issued	4,904,000

WARRANTS DISCLOSURE_ Schedule_3

WARRANTS DISCLOSURE: Schedule of Warrants Outstanding (Details) - $ / shares	Sep. 30, 2019	Mar. 31, 2019
Details
Warrants outstanding	11,454,000	6,800,000
Weighted average exercise price of warrants outstanding	$ 0.35	$ 0.24

RELATED PARTY TRANSACTIONS DI_3

RELATED PARTY TRANSACTIONS DISCLOSURE: Schedule of Advances from Stockholder and Director (Details) - USD ($)	6 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Mar. 31, 2019
Details
Advances from related parties	$ 443,461	$ 117,818
Repayments of related party advances	366,321	$ 49,707
Advances from related parties, net	$ 341,873		$ 264,733

RELATED PARTY TRANSACTIONS DI_4

RELATED PARTY TRANSACTIONS DISCLOSURE (Details) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Purchase of furniture and equipment from related party			$ 82,015	$ 0
Consulting fees charged by CEO
Fees from transactions with related parties	$ 9,000		18,000
Development costs charged by a Subsidiary
Fees from transactions with related parties		$ 9,000	123,308	18,000
Selling and marketing costs charged by a Subsidiary
Fees from transactions with related parties	$ 5,694		165,875
Travel, meals and promotions expensed by related party
Fees from transactions with related parties			22,738	$ 21,474
Furniture and Equipment acquired from related party
Purchase of furniture and equipment from related party			$ 54,434

SUBSEQUENT EVENTS DISCLOSURE (D

SUBSEQUENT EVENTS DISCLOSURE (Details) - USD ($)	1 Months Ended	6 Months Ended
	Nov. 12, 2019	Sep. 30, 2019	Sep. 30, 2018
Details
Number of Common Stock shares issued for converted debt	317,707	1,525,928	1,707,499
Common shares issued for cash, shares	55,000	4,904,000
Proceeds from convertible loans	$ 200,000	$ 1,869,700	$ 752,550
Payments on convertible loans	$ 50,000	$ 1,006,250	$ 104,000