Plyzer (PLYZ) 10-Q 6 Apr 20 2020 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Dec. 31, 2019	Apr. 06, 2020
Details
Registrant CIK	0001334589
Fiscal Year End	--03-31
Registrant Name	Plyzer Technologies Inc.
SEC Form	10-Q
Period End date	Dec. 31, 2019
Tax Identification Number (TIN)	99-0381956
Number of common stock shares outstanding		119,065,530
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	68 Admiral Road
Entity Address, City or Town	Toronto
Entity Address, State or Province	ON
Entity Address, Country	CA
Entity Address, Postal Zip Code	M5R 2L5
City Area Code	416
Local Phone Number	860-0211
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Document Quarterly Report	true
Document Transition Report	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Dec. 31, 2019	Mar. 31, 2019
CURRENT ASSETS
Cash	$ 60,675	$ 183,439
Trade receivable	9,838	0
Receivable and prepaid expenses	148,115	20,887
Total current assets	218,628	204,326
Furniture and equipment, net	76,677	2,615
Investments	86,098	0
Total Assets	381,403	206,941
CURRENT LIABILITIES
Accounts payable and accrued liabilities	257,936	47,989
Payable to a related party	176,738	0
Advances from director and shareholder	716,188	264,733
Convertible debt, net	992,480	306,648
Derivative liabilities	0	2,110,425
Total Current Liabilities	2,143,342	2,729,795
Total Liabilities	2,143,342	2,729,795
STOCKHOLDERS' EQUITY(DEFICIT)
Common stock, $0.001 par value, authorized 300,000,000shares authorized; 93,662,119 shares issuedand outstanding at December 31, 2019 and 84,330,955at March 31, 2019	93,662	84,330
Common stock subscribed	20,000	300
Additional paid-in capital	36,998,318	28,015,297
Accumulated other comprehensive income	66,913	67,653
Accumulated deficit	(38,940,832)	(30,690,434)
Total Stockholders' Equity(Deficit)	(1,761,939)	(2,522,854)
Total Liabilities and Stockholders' Equity (Deficit)	$ 381,403	$ 206,941

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets - Parenthetical - $ / shares	Dec. 31, 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	93,662,119	84,330,955
Common Stock, Shares, Outstanding	93,662,119	84,330,955

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Details
REVENUES	$ 30,035	$ 0	$ 66,547	$ 0
OPERATING EXPENSES:
Development costs	19,692	347,729	233,048	1,708,477
General and administrative expenses	63,322	13,389	180,388	46,048
Salaries and benefits	355,141	0	832,488	0
Selling and marketing	117,566	0	399,482	0
Professional fees	71,666	57,300	286,251	145,700
Consulting fees	32,667	48,319	156,931	90,675
Stock compensation expense	27,281	1,349,170	403,806	20,485,440
Travel, meals and promotions	46,001	7,286	95,680	28,760
Total expenses	733,336	1,823,193	2,588,074	22,505,100
Loss from operations	(703,301)	(1,823,193)	(2,521,527)	(22,505,100)
Other income (expense)
Premium on early settlement of convertible loans	(224,862)	(65,515)	(654,877)	(97,390)
Gain on cancellation of debts	0	0	0	46,000
Derivative (loss) gain	(1,019,524)	394,660	(950,712)	221,838
Warrant modification expense	0	0	1,580,000	0
Interest and amortization expense	(995,414)	(21,849)	(2,543,282)	(653,022)
Total other income (expense)	(2,239,800)	307,296	(5,728,871)	(482,574)
Net income (loss)	(2,943,101)	(1,515,897)	(8,250,398)	(22,987,674)
Other comprehensive gain (loss)	2,269	437	(740)	2,215
Comprehensive (loss)	$ (2,940,832)	$ (1,515,459)	$ (8,251,138)	$ (22,985,459)
Net loss per share, basic and diluted	$ (0.03)	$ (0.02)	$ (0.09)	$ (0.37)
Number of weighted average commonshares outstanding, basic and diluted	92,991,538	81,872,091	89,787,496	61,934,035

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' 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
Shares issued for services, value	$ 1,843	0	827,658	0	0	829,501
Shares issued for services, shares	1,843,334
Subscriptions received for shares not yet issued	$ 0	833	249,167	0	0	250,000
Warrants exercised, value	$ 34,000	0	51,000	0	0	85,000
Warrants exercised, shares	34,000,000
Warrants effect on APIC	$ 0	0	20,485,440	0	0	20,485,440
Shares issued for converted debt, value	$ 3,161	0	635,090	0	0	$ 638,251
Shares issued for converted debt, shares	3,160,605					3,160,605
Derivative liabilities reclassified as APIC	$ 0	0	532,932	0	0	$ 532,932
Other comprehensive (loss), adjustments	0	0	0	0	2,215	2,215
Net income (loss)	$ 0	0	0	(22,987,674)	0	(22,987,674)
Equity Balance, Shares at Dec. 31, 2018	82,187,210
Equity Balance at Dec. 31, 2018	$ 82,187	833	26,682,525	(28,113,087)	67,568	1,279,974
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
Shares issued for services, value	$ 1,614	0	429,473	0	0	$ 431,087
Shares issued for services, shares	1,614,275					1,614,275
Subscriptions received for shares not yet issued	$ 0	20,000	0	0	0	$ 20,000
Warrants exercised, value	$ 250	0	49,750	0	0	$ 50,000
Warrants exercised, shares	250,000					250,000
Warrants effect on APIC	$ 0		1,580,000	0	0	$ 1,580,000
Shares issued for converted debt, value	$ 2,508	0	252,280	0	0	$ 254,788
Shares issued for converted debt, shares	2,507,889					2,507,889
Derivative liabilities reclassified as APIC	$ 0	0	2,036,125	0	0	$ 2,036,125
Shares issued for private placement, value	$ 4,960	(300)	927,140	0	0	$ 931,800
Shares issued for private placement, shares	4,959,000					4,959,000
Effect of convertible feature of convertible loan	$ 0	0	3,708,253	0	0	$ 3,708,253
Other comprehensive (loss), adjustments	0	0	0	0	(740)	(740)
Net income (loss)	$ 0	0	0	(8,250,398)	0	(8,250,398)
Equity Balance, Shares at Dec. 31, 2019	93,662,119
Equity Balance at Dec. 31, 2019	$ 93,662	$ 20,000	$ 36,998,318	$ (38,940,832)	$ 66,913	$ (1,761,939)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ (8,250,398)	$ (22,987,674)
Adjustments to reconcile net loss to net cash used by operating activities:
Depreciation	9,827	1,962
Development costs settled in shares	0	829,500
Gain on write off of accounts payable	0	46,000
Interest and fees settled in shares	2,000	0
Premium on early settlement of notes payable (noncash)	0	97,390
Stock compensation	403,806	20,485,440
Warrant modification expense	1,580,000	0
Amortization of debt discount on convertible notes	2,372,914	612,849
Derivative (gain) loss	950,712	(221,838)
Changes in operating assets and liabilities
(Increase) decrease in trade receivable	(9,838)	0
(Increase) decrease in receivable and prepayment	(99,947)	3,409
Increase in payable to a related party	176,738	0
Increase (decrease) in accounts payable and accrued liabilities	237,695	(10,811)
Net cash used by operating activities	(2,626,491)	(1,235,773)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of furniture and equipment	(83,889)	0
Payments for investment	(86,098)	0
Net cash (used in) investing activities	(169,987)	0
CASH FLOWS FROM FINANCING ACTIVITIES:
Advances from director and stockholder	917,776	99,381
Payments on director and stockholder advances	(466,321)	(66,488)
Proceeds from shares issued	1,001,800	250,000
Payments on convertible loans	(1,372,500)	(293,000)
Proceeds from convertible loans	2,593,699	1,201,850
Net cash provided by financing activities	2,674,454	1,191,743
Effects of exchange rates on cash	(740)	522
Net increase (decrease) in cash	(122,764)	(43,508)
Cash, beginning of period	183,439	261,575
Cash, end of period	60,675	218,067
SUPPLEMENTAL DISCLOSURES
Income taxes	0	0
Interest paid	80,475	20,042
Non-Cash Investing and Financing Activities
Convertible notes and accrued interest converted into common stock	254,788	642,411
Derivative liability reclassified as additional paid in capital	2,036,125	532,932
Common stock issued for prepaid expenses	27,281	0
Warrants exercised and common stock issued for accounts payable	$ 0	$ 85,000

BUSINESS DESCRIPTION AND SUMMAR

BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Dec. 31, 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 December 31, 2019 and for the three and nine months ended December 31, 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 nine months ended December31, 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.) b.) c.) d.) e.) 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 December 31, 2019 excludes potentially dilutive securities of 43,708,709 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. December 31, 2019 March 31, 2019 Stock purchase warrants 11,509,000 6,800,000 Convertible loans 32,199,709 12,962,867 Total 43,708,709 19,762,867

GOING CONCERN DISCLOSURE

GOING CONCERN DISCLOSURE	9 Months Ended
	Dec. 31, 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	9 Months Ended
	Dec. 31, 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. The Company has determined that the adoption of this accounting pronouncement will not have an impact on the financial statements. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement. The amendments in this update modify the disclosure requirements in Topic 820, with a particular focus on Level 3 investments, by eliminating certain required disclosures and incorporating others. The amendments are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. 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 has determined that the adoption of this accounting pronouncement will not have an impact on the financial statements. We are currently evaluating the impact of adopting this guidance on our Consolidated Financial Statements. 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 provide financial statement users with more useful information about expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. In April 2019, the FASB issued ASU 2019-04, Codification Improvements to Topic 326, Financial Instruments - Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments. These amendments clarify and improve areas of guidance related to recently issued standards on the topics of credit losses, hedging and recognition and measurements. In May 2019, the FASB issued ASU 2019-05, Financial Instruments - Credit Losses (Topic 326): Targeted Transition Relief, which provides entities that have certain instruments an option to irrevocably elect the fair value option in Subtopic 825-10. In November 2019, the FASB issued ASU 2019-11, Codification Improvements to Topic 326 - Financial Instruments - Credit Losses, which clarifies guidance on how to report expected recoveries. The amendments in these updates are effective for us for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. We are currently evaluating the impact of adopting this guidance on our Consolidated Financial Statements. In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. The amendments in this update eliminate the need for an organization to analyze whether certain exceptions apply for tax purposes. It also simplifies GAAP for certain taxes. The amendments in these updates are effective for us for fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. We are currently evaluating the impact of adopting this guidance on our Consolidated Financial Statements. The Company evaluates new pronouncements as issued and evaluates the effect of adoption on the Company at the time.

OTHER RECEIVABLE AND PREPAID EX

OTHER RECEIVABLE AND PREPAID EXPENSES DISCLOSURE	9 Months Ended
	Dec. 31, 2019
Notes
OTHER RECEIVABLE AND PREPAID EXPENSES DISCLOSURE	NOTE 4 - OTHER RECEIVABLE AND PREPAID EXPENSES December 31, 2019 March 31, 2019 Rent deposit $ - $ 2,960 Taxes receivable (i) 116,967 7,903 Advances to Plyzer Spain - 3,421 Prepaid cost (ii) 31,148 6,603 Balance, at end of period $ 148,115 $ 20,887 (i) (ii)

FURNITURE AND EQUIPMENT DISCLOS

FURNITURE AND EQUIPMENT DISCLOSURE	9 Months Ended
	Dec. 31, 2019
Notes
FURNITURE AND EQUIPMENT DISCLOSURE	NOTE 5 - FURNITURE AND EQUIPMENT December 31, 2019 March 31, 2019 Cost $ 91,732 $ 7,843 Accumulated depreciation (15,055) (5,228) Furniture and equipment, net $ 76,677 $ 2,615

INVESTMENT DISCLOSURE

INVESTMENT DISCLOSURE	9 Months Ended
	Dec. 31, 2019
Notes
INVESTMENT DISCLOSURE	NOTE 6 - 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 $86,098 at December 31, 2019 based on the exchange rate of €1 = $1.1234, and the difference of $345 was transferred to other comprehensive income.

CONVERTIBLE DEBTS DISCLOSURE

CONVERTIBLE DEBTS DISCLOSURE	9 Months Ended
	Dec. 31, 2019
Notes
CONVERTIBLE DEBTS DISCLOSURE	NOTE 7 - CONVERTIBLE DEBTS December 31, 2019 March 31, 2019 Principal balance, at beginning of period $ 1,295,455 $ 542,614 Accrued interest and fees 66,156 52,864 Converted to additional paid in capital 635,090 834,293 Converted to common stock 3,161 4,404 Convertible notes settled in cash i 1,372,500 519,436 Convertible notes issued ii 2,593,699 2,040,600 Unamortized debt discount 952,079 971,297 Balance, at end of period $ 992,480 $ 306,648 i. For the nine months ended December 31, 2019 2018 Principal amount of loan $ 1,372,500 $ 293,000 Premium on early settlement 654,877 97,390 Accrued interest 80,475 20,042 $ 2,107,852 $ 410,432 ii. Nine months ended December 31, 2019 2018 Number of new loan notes issued 35 21 Total amount of the loans $ 2,593,699 $ 1,201,850 Interest rates from 8% to 12% from 8% to 12% Period of loans nine months to one year three months to one year Conversion terms The conversion price is a variable conversion price which was 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. The conversion price is a variable conversion price which varies from 58% to 63% 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 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

DERIVATIVE LIABILITIES DISCLOSU

DERIVATIVE LIABILITIES DISCLOSURE	9 Months Ended
	Dec. 31, 2019
Notes
DERIVATIVE LIABILITIES DISCLOSURE	NOTE 8 - DERIVATIVE LIABILITIES December 31, 2019 March 31, 2019 Balance, at beginning of period $ 2,110,425 $ 933,198 Derivative additions associated with convertible notes on issuance $ 3,124,715 2,040,191 Day one loss on derivatives 2,107,066 539,087 Change in fair value as at period end (1,597,828) 169,818 Value transferred to paid in capital on conversion of convertible notes 2,036,125 1,571,869 Derivative balance included in paid in capital ( 3,708,253 ) - Balance, at end of period $ - $ 2,110,425 The convertible loan notes issued during the period have a conversion feature in which, number of shares issuable on conversion is contingent upon future market price of shares. The Company has ability to raise authorized share capital, and had done so from time to time (see Note 13 (3)), when needed to provide shares issuable on such conversion. As a result, the embedded conversion feature is considered equity and is included in additional paid in capital. The fair value of the derivative was estimated on the issue date and subsequently re-measured on December 31, 2019 using the Black-Scholes valuation technique, using the following assumptions: Issue date December 31, 2019 Issue date March 31, 2019 Expected dividend nil nil nil nil Risk free interest rate 2.96% 2.96% 2.96% 2.96% Expected volatility 110% -154% 159% 102% -167% 120% Expected term 274 days -365 days 66 days - 339 days 91 days -365 days 66 days - 361 days

COMMON STOCK DISCLOSURE

COMMON STOCK DISCLOSURE	9 Months Ended
	Dec. 31, 2019
Notes
COMMON STOCK DISCLOSURE	NOTE 9 - COMMON STOCK Common stock activities during the nine months ended December 31, 2019 (a) (b) (c) (d) Common stock activities during the nine months ended December 31, 2018 were as follows: (a) (b) (c) (d) At December 31, 2019, the Company had 300,000,000 common shares (200,000,000 common shares at March 31, 2019) of par value $0.001 common stock authorized.

WARRANTS DISCLOSURE

WARRANTS DISCLOSURE	9 Months Ended
	Dec. 31, 2019
Notes
WARRANTS DISCLOSURE	NOTE 10 - WARRANTS During nine months ended December 31, 2019, the Company issued 4,959,000 warrants in connection with the private placement. The relative fair value of these warrants issued was estimated at $1,666,136 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 December 31, 2019: December 31, 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 4,959,000 $ 0.50 34,900,000 $ 0.02 Exercised (250,000) $ - (34,000,000) $ 0.0025 Outstanding - end of year 11,509,000 $0.35 6,800,000 $0.24 The aforementioned warrants have an average remaining life of approximately 0.87 year as at December 31, 2019 (0.57 year as at March 31, 2019).

INTEREST AND AMORTIZATION EXPEN

INTEREST AND AMORTIZATION EXPENSE DISCLOSURE	9 Months Ended
	Dec. 31, 2019
Notes
INTEREST AND AMORTIZATION EXPENSE DISCLOSURE	NOTE 11 - INTEREST AND AMORTIZATION EXPENSE Three months ended December 31, Nine months ended December 31, 2019 2018 2019 2018 Interest $ 46,686 $ 21,849 $ 170,368 $ 40,173 Debt amortization 948,728 - 2,372,914 612,849 Total $ 995,414 $ 21,849 $ 2,543,282 $ 653,022

RELATED PARTY TRANSACTIONS DISC

RELATED PARTY TRANSACTIONS DISCLOSURE	9 Months Ended
	Dec. 31, 2019
Notes
RELATED PARTY TRANSACTIONS DISCLOSURE	NOTE 12 - RELATED PARTY TRANSACTIONS ADVANCES FROM DIRECTOR AND STOCKHOLDER Nine months ended December 31, 2019 Year ended March 31, 2019 Balance, beginning of year $ 264,733 $ 231,840 funds received 917,776 99,381 funds paid ( 466,321 ) (66,488) Balance, end of year $ 716,188 $ 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. PAYABLE TO A RELATED PARTY $176,738 was payable to Lupama, a company controlled by the CEO of the Company’s subsidiary, as at December 31, 2019 ($nil as at March 31, 2019). The amount related to furniture and equipment acquired from Lupama and services provided by Lupama to Plyzer Spain. CONSULTING FEES Consulting fees include fees charged by the CEO of $9,000 and $27,000 respectively for the three and nine months ended December 31, 2019 and 2018. DEVELOPMENT COSTS Development costs include fee of $ nil and $123,308 respectively for three and nine months ended December 31, 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 $ nil and $165,326 respectively for the three months and nine months ended December 31, 2019 charged by Lupama. (Three and nine months ended December 31, 2018: $ nil). TRAVEL, MEALS AND PROMOTION Comprises expenses of $1,673 and $23,248 respectively charged by the CEO for the three and nine months ended December 31, 2019. ($7,286 and 28,760 respectively for the three and nine months ended December 31, 2018). FURNITURE AND EQUIPMENT ACQUIRED Furniture and equipment includes equipment valued at $41,833 acquired from Lupama on May 1, 2019.

SUBSEQUENT EVENTS DISCLOSURE

SUBSEQUENT EVENTS DISCLOSURE	9 Months Ended
	Dec. 31, 2019
Notes
SUBSEQUENT EVENTS DISCLOSURE	NOTE 13 - SUBSEQUENT EVENTS The Company has reviewed events subsequent to December 31, 2019 through the date these financial statements were issued and determined that there are no events requiring disclosure, other than as disclosed below: 1. 2. 3.

BUSINESS DESCRIPTION AND SUMM_2

BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Basis of Presentation Policy (Policies)	9 Months Ended
	Dec. 31, 2019
Policies
Basis of Presentation Policy	(B) Basis of Presentation The unaudited interim financial statements as of December 31, 2019 and for the three and nine months ended December 31, 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 nine months ended December31, 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)	9 Months Ended
	Dec. 31, 2019
Policies
Consolidation Policy	(C) Consolidation The unaudited consolidated interim financial statements include the accounts of the Company and, a.) b.) c.) d.) e.)

BUSINESS DESCRIPTION AND SUMM_4

BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition, Policy (Policies)	9 Months Ended
	Dec. 31, 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)	9 Months Ended
	Dec. 31, 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)	9 Months Ended
	Dec. 31, 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)	9 Months Ended
	Dec. 31, 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)	9 Months Ended
	Dec. 31, 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 December 31, 2019 excludes potentially dilutive securities of 43,708,709 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. December 31, 2019 March 31, 2019 Stock purchase warrants 11,509,000 6,800,000 Convertible loans 32,199,709 12,962,867 Total 43,708,709 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)	9 Months Ended
	Dec. 31, 2019
Tables/Schedules
Computation of diluted net loss per share	December 31, 2019 March 31, 2019 Stock purchase warrants 11,509,000 6,800,000 Convertible loans 32,199,709 12,962,867 Total 43,708,709 19,762,867

OTHER RECEIVABLE AND PREPAID _2

OTHER RECEIVABLE AND PREPAID EXPENSES DISCLOSURE: Schedule of Other Receivables and Prepaid Expenses (Tables)	9 Months Ended
	Dec. 31, 2019
Tables/Schedules
Schedule of Other Receivables and Prepaid Expenses	December 31, 2019 March 31, 2019 Rent deposit $ - $ 2,960 Taxes receivable (i) 116,967 7,903 Advances to Plyzer Spain - 3,421 Prepaid cost (ii) 31,148 6,603 Balance, at end of period $ 148,115 $ 20,887

FURNITURE AND EQUIPMENT DISCL_2

FURNITURE AND EQUIPMENT DISCLOSURE: Schedule of Furniture and Equipment (Tables)	9 Months Ended
	Dec. 31, 2019
Tables/Schedules
Schedule of Furniture and Equipment	December 31, 2019 March 31, 2019 Cost $ 91,732 $ 7,843 Accumulated depreciation (15,055) (5,228) Furniture and equipment, net $ 76,677 $ 2,615

CONVERTIBLE DEBTS DISCLOSURE_ S

CONVERTIBLE DEBTS DISCLOSURE: Schedule of Convertible Debt (Tables)	9 Months Ended
	Dec. 31, 2019
Tables/Schedules
Schedule of Convertible Debt	December 31, 2019 March 31, 2019 Principal balance, at beginning of period $ 1,295,455 $ 542,614 Accrued interest and fees 66,156 52,864 Converted to additional paid in capital 635,090 834,293 Converted to common stock 3,161 4,404 Convertible notes settled in cash i 1,372,500 519,436 Convertible notes issued ii 2,593,699 2,040,600 Unamortized debt discount 952,079 971,297 Balance, at end of period $ 992,480 $ 306,648

CONVERTIBLE DEBTS DISCLOSURE__2

CONVERTIBLE DEBTS DISCLOSURE: Schedule of Debt Conversions Terms (Tables)	9 Months Ended
	Dec. 31, 2019
Tables/Schedules
Schedule of Debt Conversions Terms	Nine months ended December 31, 2019 2018 Number of new loan notes issued 35 21 Total amount of the loans $ 2,593,699 $ 1,201,850 Interest rates from 8% to 12% from 8% to 12% Period of loans nine months to one year three months to one year Conversion terms The conversion price is a variable conversion price which was 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. The conversion price is a variable conversion price which varies from 58% to 63% 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 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

DERIVATIVE LIABILITIES DISCLO_2

DERIVATIVE LIABILITIES DISCLOSURE: Schedule of Derivative Liabilities (Tables)	9 Months Ended
	Dec. 31, 2019
Tables/Schedules
Schedule of Derivative Liabilities	December 31, 2019 March 31, 2019 Balance, at beginning of period $ 2,110,425 $ 933,198 Derivative additions associated with convertible notes on issuance $ 3,124,715 2,040,191 Day one loss on derivatives 2,107,066 539,087 Change in fair value as at period end (1,597,828) 169,818 Value transferred to paid in capital on conversion of convertible notes 2,036,125 1,571,869 Derivative balance included in paid in capital ( 3,708,253 ) - Balance, at end of period $ - $ 2,110,425

DERIVATIVE LIABILITIES DISCLO_3

DERIVATIVE LIABILITIES DISCLOSURE: Schedule of Fair Value Assumptions Used (Tables)	9 Months Ended
	Dec. 31, 2019
Tables/Schedules
Schedule of Fair Value Assumptions Used	Issue date December 31, 2019 Issue date March 31, 2019 Expected dividend nil nil nil nil Risk free interest rate 2.96% 2.96% 2.96% 2.96% Expected volatility 110% -154% 159% 102% -167% 120% Expected term 274 days -365 days 66 days - 339 days 91 days -365 days 66 days - 361 days

WARRANTS DISCLOSURE_ Schedule o

WARRANTS DISCLOSURE: Schedule of Valuation Assumptions, Warrants (Tables)	9 Months Ended
	Dec. 31, 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)	9 Months Ended
	Dec. 31, 2019
Tables/Schedules
Schedule of Warrants Outstanding	December 31, 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 4,959,000 $ 0.50 34,900,000 $ 0.02 Exercised (250,000) $ - (34,000,000) $ 0.0025 Outstanding - end of year 11,509,000 $0.35 6,800,000 $0.24

INTEREST AND AMORTIZATION EXP_2

INTEREST AND AMORTIZATION EXPENSE DISCLOSURE: Schedule of Interest and Amortization Expenses (Tables)	9 Months Ended
	Dec. 31, 2019
Tables/Schedules
Schedule of Interest and Amortization Expenses	Three months ended December 31, Nine months ended December 31, 2019 2018 2019 2018 Interest $ 46,686 $ 21,849 $ 170,368 $ 40,173 Debt amortization 948,728 - 2,372,914 612,849 Total $ 995,414 $ 21,849 $ 2,543,282 $ 653,022

RELATED PARTY TRANSACTIONS DI_2

RELATED PARTY TRANSACTIONS DISCLOSURE: Schedule of Advances from Stockholder and Director (Tables)	9 Months Ended
	Dec. 31, 2019
Tables/Schedules
Schedule of Advances from Stockholder and Director	Nine months ended December 31, 2019 Year ended March 31, 2019 Balance, beginning of year $ 264,733 $ 231,840 funds received 917,776 99,381 funds paid ( 466,321 ) (66,488) Balance, end of year $ 716,188 $ 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	9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	43,708,709	19,762,867
Warrant
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	11,509,000	6,800,000
Convertible Debt Securities
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	32,199,709	12,962,867

OTHER RECEIVABLE AND PREPAID _3

OTHER RECEIVABLE AND PREPAID EXPENSES DISCLOSURE: Schedule of Other Receivables and Prepaid Expenses (Details) - USD ($)	Dec. 31, 2019	Mar. 31, 2019
Rent Deposit
Prepaid expenses and deposits	$ 0	$ 2,960
Taxes Receivable
Prepaid expenses and deposits	116,967	7,903
Advances to suppliers
Prepaid expenses and deposits	0	3,421
Subscriptions (received)
Prepaid expenses and deposits	31,148	6,603
Advances to Plyzer Spain
Prepaid expenses and deposits	$ 148,115	$ 20,887

FURNITURE AND EQUIPMENT DISCL_3

FURNITURE AND EQUIPMENT DISCLOSURE: Schedule of Furniture and Equipment (Details) - USD ($)	Dec. 31, 2019	Mar. 31, 2019
Details
Furniture and equipment, cost	$ 91,732	$ 7,843
Furniture and equipment, accumulated depreciation	(15,055)	(5,228)
Furniture and equipment, net	$ 76,677	$ 2,615

INVESTMENT DISCLOSURE (Details)

INVESTMENT DISCLOSURE (Details) - USD ($)	Dec. 31, 2019	Mar. 31, 2019
Investments	$ 86,098	$ 0
Accumulated other comprehensive income	66,913	$ 67,653
Private company in Spain
Investments	86,098
Accumulated other comprehensive income	$ 345

CONVERTIBLE DEBTS DISCLOSURE__3

CONVERTIBLE DEBTS DISCLOSURE: Schedule of Convertible Debt (Details) - USD ($)	Dec. 31, 2019	Mar. 31, 2019
Convertible debt, net	$ 992,480	$ 306,648
Principal balance
Convertible debts, gross	1,295,455	542,614
Accrued interest and fees
Convertible debts, gross	66,156	52,864
Converted to additional paid in capital
Convertible debts, gross	635,090	834,293
Converted debt to common stock
Convertible debts, gross	3,161	4,404
Convertible notes settled in cash
Convertible debts, gross	1,372,500	519,436
Convertible notes issued
Convertible debts, gross	2,593,699	2,040,600
Unamortized debt discount recorded
Convertible debts, gross	$ 952,079	$ 971,297

CONVERTIBLE DEBTS DISCLOSURE (D

CONVERTIBLE DEBTS DISCLOSURE (Details) - USD ($)	3 Months Ended	9 Months Ended
	Apr. 02, 2020	Dec. 31, 2019	Dec. 31, 2018
Details
Payments on convertible loans	$ 73,000	$ 1,372,500	$ 293,000

CONVERTIBLE DEBTS DISCLOSURE__4

CONVERTIBLE DEBTS DISCLOSURE: Schedule of Debt Conversions Terms (Details) - USD ($)	3 Months Ended	9 Months Ended
	Apr. 02, 2020	Dec. 31, 2019	Dec. 31, 2018
Details
Proceeds from convertible loans	$ 214,250	$ 2,593,699	$ 1,201,850

DERIVATIVE LIABILITIES DISCLO_4

DERIVATIVE LIABILITIES DISCLOSURE: Schedule of Derivative Liabilities (Details) - USD ($)	9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Mar. 31, 2019
Details
Derivative additions associated with convertible notes	$ 3,124,715	$ 2,040,191
Gain (loss) on derivatives	2,107,066	539,087
Change in fair value as at period end	(1,597,828)	169,818
Value transferred to paid in capital on conversion of convertible notes	2,036,125	$ 1,571,869
Derivative balance included in paid in capital	3,708,253
Derivative liabilities	$ 0		$ 2,110,425

COMMON STOCK DISCLOSURE (Detail

COMMON STOCK DISCLOSURE (Details) - USD ($)	3 Months Ended	9 Months Ended
	Apr. 02, 2020	Dec. 31, 2019	Dec. 31, 2018	Feb. 26, 2020	Jan. 29, 2020	Jan. 08, 2020	Mar. 31, 2019
Number of Common Stock shares issued for converted debt	23,903,411	2,507,889	3,160,605
Common stock issued for converted notes, value		$ 254,788	$ 638,251
Common stock issued for cash, value		$ 931,800
Common shares issued for cash, shares		4,959,000
Subscriptions for unissued shares, proceeds received		$ 20,000	250,000
Subscribed shares not yet issued		100,000
Common stock issued for services, shares	1,500,000	1,614,275
Value of common stock issued for services		$ 431,087	829,501
Warrants exercised, shares		250,000
Warrants exercised, value		$ 50,000	$ 85,000
Common Stock Authorized		300,000,000		1,500,000,000	1,000,000,000	500,000,000	300,000,000
Common stock par value		$ 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
Converted on Oct 2, 2018
Warrants exercised, shares			4,000,000
Warrants exercised, value			$ 10,000
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
Included under common stock subscribed
Subscriptions for unissued shares, proceeds received			$ 833
Included under additional paid in capital
Subscriptions for unissued shares, proceeds received			$ 249,167

WARRANTS DISCLOSURE (Details)

WARRANTS DISCLOSURE (Details)	Dec. 31, 2019shares
Details
Warrants issued	4,959,000

WARRANTS DISCLOSURE_ Schedule_3

WARRANTS DISCLOSURE: Schedule of Warrants Outstanding (Details) - $ / shares	Dec. 31, 2019	Mar. 31, 2019
Details
Warrants outstanding	11,509,000	6,800,000
Weighted average exercise price of warrants outstanding	$ 0.35	$ 0.24

INTEREST AND AMORTIZATION EXP_3

INTEREST AND AMORTIZATION EXPENSE DISCLOSURE: Schedule of Interest and Amortization Expenses (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Details
Interest expense	$ 46,686	$ 21,849	$ 170,368	$ 40,173
Amortization of debt discount on convertible notes	948,728	0	2,372,914	612,849
Interest and amortization expense	$ 995,414	$ 21,849	$ 2,543,282	$ 653,022

RELATED PARTY TRANSACTIONS DI_3

RELATED PARTY TRANSACTIONS DISCLOSURE: Schedule of Advances from Stockholder and Director (Details) - USD ($)	3 Months Ended	9 Months Ended
	Apr. 02, 2020	Dec. 31, 2019	Dec. 31, 2018	Mar. 31, 2019
Details
Advances from related parties	$ 73,000	$ 917,776	$ 99,381
Repayments of related party advances		466,321	$ 66,488
Advances from related parties, net		$ 716,188		$ 264,733

RELATED PARTY TRANSACTIONS DI_4

RELATED PARTY TRANSACTIONS DISCLOSURE (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Mar. 31, 2019
Payable to a related party	$ 176,738		$ 176,738		$ 0
Purchase of furniture and equipment from related party			83,889	$ 0
Furniture, equipment and services
Payable to a related party	176,738		176,738
Consulting fees charged by CEO
Fees from transactions with related parties			9,000	27,000
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			165,326
Travel, meals and promotions expensed by related party
Fees from transactions with related parties	$ 1,673	$ 7,286	23,248	$ 28,760
Furniture and Equipment acquired from related party
Purchase of furniture and equipment from related party			$ 41,833

SUBSEQUENT EVENTS DISCLOSURE (D

SUBSEQUENT EVENTS DISCLOSURE (Details) - USD ($)	3 Months Ended	9 Months Ended
	Apr. 02, 2020	Dec. 31, 2019	Dec. 31, 2018	Feb. 26, 2020	Jan. 29, 2020	Jan. 08, 2020	Mar. 31, 2019
Details
Number of Common Stock shares issued for converted debt	23,903,411	2,507,889	3,160,605
Common stock issued for services, shares	1,500,000	1,614,275
Proceeds from convertible loans	$ 214,250	$ 2,593,699	$ 1,201,850
Advances from director and stockholder	73,000	917,776	99,381
Proceeds from shares issued	20,000	1,001,800	250,000
Payments on convertible loans	$ 73,000	$ 1,372,500	$ 293,000
Common Stock Authorized		300,000,000		1,500,000,000	1,000,000,000	500,000,000	300,000,000