Pure Harvest Corporate (PHCG) 10-Q/A 24 Apr 20 2019 Q3 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Nov. 26, 2019
Document And Entity Information
Entity Registrant Name	Pure Harvest Cannabis Group, Inc.
Entity Central Index Key	0001351573
Document Type	10-Q/A
Document Period End Date	Sep. 30, 2019
Amendment Flag	true
Amendment Description	This Amendment No. 1 to Form 10-Q ("Amendment") amends the Quarterly Report for the three and nine months ended September 30, 2019 originally filed on August 23, 2019. On April 8, 2020, management of Pure Harvest Cannabis Group, Inc. (the "Company") that previously filed consolidated financial statements as of September 30, 2019 and for the three and nine months ended September 30, 2019 required restatement. In May 2019, the Company leased a property which the Company intends to use as a marijuana retail dispensary. The initial term of the lease is for a period of three years. The Company has an option to purchase the property at prices ranging between $1,400,000 and $1,600,000 at various dates prior to May 1, 2022. The Company issued the landlord 400,000 shares of its post-split common stock in consideration for the option to purchase the property. At inception of the lease on May 1, 2019, the Company should have recorded a "right of use" asset and liability due to the Company adopting Accounting Standards Codification 842- Leases on January 1, 2019. In addition, the 400,000 shares issued for the option to purchase the property should have been recorded as deferred rent and amortized to rent expense using the straight-line method over the term of the lease.
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		32,203,330
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Current assets
Cash	$ 61,538	$ 22,501
Accounts receivable	4,382	22,802
Less: allowance for doubtful accounts	(3,711)
Inventory	89,150	63,940
Deferred rent	93,333
Total current assets	244,691	109,243
Fixed assets
Machinery & equipment	305,165	305,165
Accumulated depreciation	(284,090)	(274,615)
Total fixed assets	21,075	30,550
Other Assets
Deferred rent, net of current portion	147,778
Right of use asset	200,207
Notes receivable	33,000
Goodwill	263,450
Total Other assets	644,435
Total assets	910,201	139,793
Current liabilities
Accounts payable	232,251	104,329
Payable on acquisition	50,000
Accrued expense	75,131	36,000
Royalty payable	706	194
Due to related parties	196,918	19,889
Loans	117,000	117,000
Common stock to be issued	482,500
Total current liabilities	1,154,506	277,412
Long-term liability
Right of use liability	140,076
Total liabilities	1,294,582	277,412
Commitments and contingencies
Stockholders' equity
Preferred stock, $0.01 par value; 25,000,000 shares authorized; no shares issued and outstanding at September 30, 2019 and December 31, 2018
Common Stock, $.01 Par Value; 100,000,000 shares authorized; 32,603,330 and 31,523,330 shares issued and outstanding at September 30, 2019 and December 31, 2018 respectively	326,034	315,234
Additional paid-in capital	589,861	(201,539)
Retained deficit	(1,300,276)	(251,314)
Total Stockholders' deficit	(384,381)	(137,619)
Total liabilities and stockholder's deficit	$ 910,201	$ 139,793

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.01	$ .01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares, issued	32,603,330	31,523,330
Common stock, shares outstanding	32,603,330	31,523,330

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Statement [Abstract]
Royalty income	$ 14,297		$ 33,723
Costs of sales	4,781		13,681
Gross margin	9,515		20,041
Operating expenses
Advertising and promotion	5,325		28,700
General and administrative expenses (including stock-based compensation of $323,000 and $0, respectively)	246,251	46,169	992,666	46,169
Travel and entertainment			38,163
Depreciation expense	3,158		9,475
Total costs and expenses	254,734	46,169	1,069,003	46,169
Net income (loss)	$ (245,219)	$ (46,169)	$ (1,048,962)	$ (46,169)
Basic and diluted net loss per common share	$ (0.01)	$ 0	$ (0.03)	$ 0
Basic and diluted weighted average number of common shares outstanding	32,308,381	17,906,016	32,308,381	17,906,016

Consolidated Statements of Op_2

Consolidated Statements of Operations (Parenthetical) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Statement [Abstract]
Stock-based compensation	$ 323,000	$ 0	$ 323,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows provided by operating activities:
Net loss	$ (1,048,962)	$ (46,169)
Adjustment to reconcile net loss from operations:
Depreciation	9,475
Stock-based compensation	323,000
Acquisition of assets for stock	199,200
Changes in Operating Assets and Liabilities
Accounts Receivable	18,420
Allowance for doubtfull accounts	3,711
Inventory	(25,210)
Deferred rent	38,889
Goodwill	(263,450)
Accounts payable	127,922	500
Payable on acquisition	50,000
Accrued expenses	(36,000)	36,000
Royalty payable	512
Due to related parties	188,388	8,542
Right of use asset and liability	15,000
Net cash provided (used) by operating activities	(399,105)	(1,127)
Cash flows from investing activities:
Earnest money deposit on lease
Notes receivable	(33,000)
Net cash used by investing activities	(33,000)
Cash flows from financing activities
Advances from related parties	(11,358)
Proceeds from issuance of common stock to be issued	482,500
Net cash provided by financing activities	471,142
Net increase (decrease) in cash	39,037	(1,127)
Cash, beginning of period	22,501
Cash end of period	61,538	(1,127)
Non-cash investing and financing activities
Common stock issued for option to purchase property	$ 280,000

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficit (Unadited) - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2017	$ 179,060	$ (179,035)	$ (205,145)	$ (205,120)
Balance, shares at Dec. 31, 2017	17,906,016
Net loss				(46,169)
Balance at Sep. 30, 2018	$ 179,060	(179,035)	(205,145)	(205,120)
Balance, shares at Sep. 30, 2018	17,906,016
Balance at Dec. 31, 2017	$ 179,060	(179,035)	(205,145)	(205,120)
Balance, shares at Dec. 31, 2017	17,906,016
Balance at Dec. 31, 2018	$ 315,234	(201,539)	(251,314)	(137,619)
Balance, shares at Dec. 31, 2018	31,523,330
Stock-based compensation	$ 2,800	320,200		323,000
Stock-based compensation, shares	280,000
Stock issued for option to purchase property	$ 4,000	276,000		$ 280,000
Stock issued for option to purchase property, shares	400,000			400,000
Issuance of stock for acquisition	$ 4,000	195,200		$ 199,200
Issuance of stock for acquisition, shares	400,000
Net loss			(1,048,962)	(1,048,962)
Balance at Sep. 30, 2019	$ 326,034	$ 589,861	$ (1,300,276)	$ (384,381)
Balance, shares at Sep. 30, 2019	32,603,330

Organization and Description of

Organization and Description of Business	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Organization and Description of Business	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS The Company was formed as a Colorado corporation in April 2004. On December 31, 2018 the Company acquired all of the outstanding common stock of Pure Harvest Cannabis Producers, Inc., (“PHCP”) in exchange for 17,906,016 (post-split) shares of the Company’s common stock. The transaction was accounted for as a reverse acquisition. The accompanying consolidated financial statements are those of PHCP prior to December 31, 2018 and exclude the financial position, results of operations, cash flows and stockholders’ equity of the Pocket Shot Company prior to December 31, 2018. See “Reverse Acquisition” below for additional information. As a result of the acquisition of PHCP, the Company’s new business involves the acquisitions and operations of licensed marijuana cultivation facilities, manufacturing facilities and dispensaries. The Company will continue to collect royalties for licensing the Company’s patent and the trademarks in connection with manufacturing and sale of Pocket Shot branded specialty alcohol beverage pouches. The Company changed its name to Pure Harvest Cannabis Group, Inc. in February 2019. On March 15, 2019, shareholders owning a majority of the Company’s outstanding shares approved the following amendments to the Company’s Articles of Incorporation: Increasing the authorized capital stock of the Company to 250,000,000 shares of common stock, $0.01 par value, and 25,000,000 shares of preferred stock, $0.01 par value. The preferred stock may be issued in one or more series as may be determined by the Company’s Board of Directors. The designations, powers, rights, preferences, qualifications, restrictions and limitations of the preferred stock shall be established from time to time by the Company’s Board of Directors; and Forward splitting the outstanding shares of the Company’s common stock on a two-for-one basis. The Company’s accounting year end is December 31. Reverse Acquisition On December 31, 2018 the Company (“The Pocket Shot Company”) acquired all of the outstanding common stock of PHCP in exchange for 17,906,016 (post-split) shares of the Company’s common stock. In addition, the shareholders of PHCP were issued warrants to purchase 17,906,016 (post-split) shares of the Company’s common stock. The warrants have an exercise price of $4.00 per share and a life of three years. The issuance of the warrants did not have an impact on the financial statements and was reflected similar to the shares issued to PHCP as discussed below. The transaction was accounted for as a reverse acquisition since: (i) the shareholders of PHCP owned the majority of the outstanding common stock of the Company after the share exchange; (ii) a majority of the directors of the Company are also directors of PHCP; and (iii) the old officers of the Company were replaced with officers designated by PHCP. Effective December 31, 2018, the Company’s stockholders’ equity was retroactively recapitalized as that of PHCP, while the stockholders’ equity of the Company was recorded as being acquired in the reverse acquisition. The Company and PHCP remain separate legal entities (with the Company as the parent of PHCP). The accompanying consolidated financial statements are those of PHCP prior to December 31, 2018 and exclude the financial position, results of operations, cash flows and stockholders’ equity of The Pocket Shot Company prior to December 31, 2018. All references to common stock, share and per share amounts have been retroactively restated to reflect as if the transaction had taken place as of the beginning of the earliest period presented. The Company’s assets and liabilities pre- reverse acquisition: Net Assets Acquired: Cash $ 22,501 Accounts receivable 22,802 Inventory 63,940 Machinery & equipment 30,550 Total Assets $ 139,793 Accounts payable and other current liabilities $ 14,765 Due to related parties 11,358 Total Liabilities $ 26,123 Net Assets Acquired $ 116,670 The following summarized unaudited consolidated pro forma information shows the results of operations of the Company had the reverse acquisition occurred on January 1, 2017: Pro-forma: 2018 2017 Revenues $ 105,869 $ 87,663 Net Loss $ (103,460 ) $ (284,532 ) Net loss per common share – basic and diluted $ (0.01 ) $ (1.81 ) The summarized consolidated pro forma results are not necessarily indicative of results which would have occurred if the reverse acquisition had been in effect for the periods presented. Further, the summarized unaudited consolidated pro forma results are not intended to be a projection of future results. Restatement On April __, 2020, management of Pure Harvest Cannabis Group, Inc. (the “Company”) that previously filed consolidated financial statements as of September 30, 2019 and for the three and nine months ended September 30, 2019 required restatement. In May 2019, the Company leased a property which the Company intends to use as a marijuana retail dispensary. The initial term of the lease is for a period of three years. The Company has an option to purchase the property at prices ranging between $1,400,000 and $1,600,000 at various dates prior to May 1, 2022. The Company issued the landlord 400,000 shares of its post-split common stock in consideration for the option to purchase the property. At inception of the lease on May 1, 2019, the Company should have recorded a “right of use” asset and liability due to the Company adopting Accounting Standards Codification 842- Leases on January 1, 2019. In addition, the 400,000 shares issued for the option to purchase the property should have been recorded as deferred rent and amortized to rent expense using the straight-line method over the term of the lease. The following is the impact of the restatement on the consolidated balance sheet as of September 30, 2019: September 30, 2019 September 30, 2019 Change (as reported) (as restated) Deferred rent $ - $ 93,333 $ 93,333 Total Current Assets - 244,691 93,333 Deferred rent, net of current portion - 147,778 147,778 Right of use asset - 200,207 200,207 Total Assets $ 468,882 $ 910,201 $ 441,318 Accrued Liabilities $ - $ 75,131 $ 75,131 Total Current Liabilities - 1,154,506 1,154,506 Right of Use Liabilities, net of Current Portion - 140,076 140,076 Total Liabilities 1,079,375 1,294,582 215,207 Common Stock 322,034 326,034 4,000 Additional Paid-in Capital 313,861 589,861 276,000 Accumulated Deficit (1,246,387 ) (1,300,276 ) (53,889 ) Total Stockholders’ Deficit (610,492 ) (384,381 ) 226,111 Total Liabilites and Stockholders’ Deficit $ 468,882 $ 910,201 $ 441,318 The following is the impact of the restatement on the consolidated statements of operations for the three and nine months ended September 30, 2019: Three Months Ended September 30, 2019 Change (as reported) (as restated) General and Administrative Expenses $ 213,917 $ 246,251 $ 32,333 Total Costs and Expenses 222,401 254,734 32,333 Net Loss $ (212,885 ) $ (245,219 ) $ (32,333 ) Basic and Diluted Net Loss per Common Share $ (0.01 ) $ (0.01 ) $ (0.00 ) Nine Months Ended September 30, 2019 Change (as reported) (as restated) General and Administrative Expenses $ 938,777 $ 992,666 $ 53,889 Total Costs and Expenses 1,015,115 1,069,003 53,889 Net Loss $ (995,073 ) $ (1,048,962 ) $ (53,889 ) Basic and Diluted Net Loss per Common Share $ (0.03 ) $ (0.03 ) $ (0.00 ) The following is the impact of the restatement on the consolidated statement of cash flows for the nine months ended September 30, 2019: Nine Months Ended September 30, 2019 Change (as reported) (as restated) Net Loss $ (995,073 ) $ (1,048,962 ) $ (53,889 ) Deferred Rent - 38,889 38,889 Right of Use Asset and Liability - 15,000 15,000 Net Cash Used in Operating Activities $ (399,105 ) $ (399,105 ) $ (0 ) Non-Cash Investing and Financing Actity Common Stock Issued in Connection with Operating Lease $ - $ 280,000 $ 280,000 See Note 5 for additional information.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation These financial statements are presented in United States dollars and have been prepared in accordance with United States generally accepted accounting principles. In the opinion of management, the accompanying unaudited condensed financial statements contain all accruals and adjustments (each of which is of a normal recurring nature) necessary for a fair presentation of the Company’s financial position as of September 30, 2019 and the results of its operations for the nine months then ended. The condensed balance sheet as of December 31, 2018 is derived from the December 31, 2018 audited financial statements. Significant accounting policies have been consistently applied in the interim financial statements. The results of operations for the nine months ended September 30, 2019 are not necessarily indicative of the results to be expected for the entire year. Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, however, the above conditions raise substantial doubt about the Company’s ability to do so. The financial statements do not include any adjustment to reflect the possible future effect on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern. Management plans to fund future operations by raising capital and or seeking joint venture opportunities. Principles of Consolidation The Company evaluates the need to consolidate affiliates based on standards set forth in ASC 810 Consolidation (“ASC 810”). The consolidated financial statements include the accounts of the Company and its majority owned subsidiary, PHCP. All significant consolidated transactions and balances have been eliminated in consolidation. The operations of the Company are included in the consolidated financial statement from the date of the Agreement. Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. Significant estimates include estimated useful lives and potential impairment of property and equipment, estimate of fair value of share based payments and valuation of deferred tax assets. Cash and Cash Equivalents The Company considers all highly liquid temporary cash investments with an original maturity of six months or less to be cash equivalents. Accounts Receivable We record accounts receivable at net realizable value. This value includes an appropriate allowance for estimated uncollectible accounts to reflect any loss anticipated on the accounts receivable balances and is charged to other income (expense) in the combined statements of operations. We calculate this allowance based on our history of write-offs, the level of past-due accounts based on the contractual terms of the receivables, and our relationships with, and the economic status of, our customers. As of September 30, 2019 and December 31, 2018, an allowance for estimated, uncollectible accounts was determined to be unnecessary. Inventory Inventory is reported at the lower of cost or market on the first-in, first-out (FIFO) method. Our inventory is subject to obsolescence. Accordingly, quantities on hand are periodically monitored for items no longer being sold, which are written off. All inventory is stored at the manufacturer and maintained by them. Inventory consists of pouches, display and shipping boxes and no inventory is deemed obsolete. Machinery and Equipment Machinery and equipment is recorded at cost. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment is retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement purposes. The Company uses other depreciation methods (generally accelerated) for tax purposes where appropriate. The estimated useful lives for significant machinery and equipment categories are as five years. Revenue Recognition The Company records revenue under the adoption of ASC 606 by analyzing exchanges with its customers using a five-step analysis such as identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation. The Company’s policy is to record revenue as earned when a firm commitment, indicating sales quantity and price exists, delivery has taken place and collectability is reasonably assured. The Company records sales of finished products once the customer places the order and the product is shipped. Delivery is considered to have occurred when title and risk of loss have transferred to the customer. Provisions for discounts, returns, allowances, customer rebates and other adjustments are netted with gross sales. The Company accounts for such provisions during the same period in which the related revenues are earned. Provisions for discounts, returns, allowances, customer rebates and other adjustments are minimal and are recorded as a reduction of revenue Cost of Sales The costs associated with our royalty income are packaging, a royalty of $1.20 per case, and repair and maintenance costs of our filling machines. General and Administrative This category includes costs of legal and accounting, telephone, office supplies, product samples, insurance, registration costs, and consulting expenses. Travel and Entertainment This category includes the costs of air travel, hotels, meals and reimbursed automotive expenses. Stock-Based Compensation The Company accounts for share-based payments pursuant to ASC 718, “Stock Compensation” and, accordingly, the Company records compensation expense for share-based awards based upon an assessment of the grant date fair value for stock options and restricted stock awards using the Black-Scholes option pricing model. Share based expense paid through direct stock grants is expensed over the vesting period or upon issuance for awards with no further service requirements. During the nine months ended September 30, 2019 and 2018 the Company recognized stock-based compensation expense of $323,000 and $0, respectively. Fair Value of Financial Instruments The Company applies the accounting guidance under Financial Accounting Standards Board (“FASB”) ASC 820-10, “Fair Value Measurements”, as well as certain related FASB staff positions. This guidance defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact business and considers assumptions that marketplace participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. The guidance also establishes a fair value hierarchy for measurements of fair value as follows: ● Level 1 - quoted market prices in active markets for identical assets or liabilities. ● Level 2 - inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 - unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The carrying amount of the Company’s financial instruments approximates their fair value as of September 30, 2019 and December 31, 2018, due to the short-term nature of these instruments. Net Loss per Share Net loss per common share is computed by dividing net loss by the weighted average common shares outstanding during the period as defined by Financial Accounting Standards, ASC Topic 260, “Earnings per Share”. Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. As of September 30, 2019 and 2018, dilutive instruments consisted of warrants to purchase shares of the Company’s common stock, the effects of which due to the net loss are anti-dilutive. Recent Accounting Pronouncements In February 2016, the FASB issued ASU, Leases, which requires lessees to recognize most leases on their balance sheets as a right-of-use asset with a corresponding lease liability. Lessor accounting under the standard is substantially unchanged. Additional qualitative and quantitative disclosures are also required. The Company adopted the standard effective January 1, 2019 using the cumulative-effect adjustment transition method, which applies the provisions of the standard at the effective date without adjusting the comparative periods presented. The Company adopted the following practical expedients and elected the following accounting policies related to this standard update: ● The option to not reassess prior conclusions related to the identification, classification and accounting for initial direct costs for leases that commenced prior to January 1, 2019. ● Short-term lease accounting policy election allowing lessees to not recognize right-of-use assets and liabilities for leases with a term of 12 months or less; and ● The option to not separate lease and non-lease components for certain equipment lease asset categories such as freight car, vehicles and work equipment. ● The package of practical expedients applied to all of its leases, including (i) not reassessing whether any expired or existing contracts are or contain leases, (ii) not reassessing the lease classification for any expired or existing leases, and (iii) not reassessing initial direct costs for any existing leases. The Company has inventoried all leases where the Company is a lessee as of the initial date of application and has examined other contracts with suppliers, vendors, customers and other outside parties to identify whether such contracts contain an embedded lease as defined under the new guidance. The adoption of ASC 842 had a material effect on the consolidated financial statements, see Note 5 for additional information. In June 2018, the FASB issued ASU No. 2018-07, “Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.” These amendments expand the scope of Topic 718, Compensation - Stock Compensation (which currently only includes share-based payments to employees) to include share-based payments issued to nonemployees for goods or services. Consequently, the accounting for share-based payments to nonemployees and employees will be substantially aligned. The ASU supersedes Subtopic 505-50, Equity - Equity-Based Payments to Non-Employees. This standard is effective for public companies for annual periods beginning after December 15, 2018, including interim periods within those fiscal years, with early adoption permitted as long as ASU 2014-09 has been adopted. The Company adopted the guidance on January 1, 2019. The adoption did not have a material impact on our consolidated financial statements. The Company reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 3 – RELATED PARTY TRANSACTIONS Effective January 1, 2019, the Company entered into employment agreements with its two officers. Under the terms of the agreement the combined minimum annual compensation is $350,000. During the nine months ended September 30, 2019, the Company accrued $188,388 in connection with these agreements and $24,715 for expenses, both of which are included in due to related parties on the accompanying consolidated balance sheet and within general and administrative expenses on the accompanying statement of operations. See Note 6 for discussion regarding common stock issued in connection with the employment agreements. On July 30, 2019 David Lamadrid and Sterling Scott resigned as officers and directors of the Company. In connection with their resignations Mr. Lamadrid agreed to return to the Company 1,750,000 shares, and Mr. Scott agreed to return to the Company 1,200,000 shares of the Company’s common stock. These shares, upon their return to the Company, will be cancelled and will represent authorized but unissued shares. Prior to the reverse acquisition, the Company entered into an agreement with Jarrold R. Bachmann, a former officer and a current shareholder, to pay royalties of $1.20 on a per case basis for sales of the Company’s product The Pocket Shot. Amounts due as of September 30, 2019 and 2018 under the agreement were insignificant.

Royalty Income

Royalty Income	9 Months Ended
	Sep. 30, 2019
Royalty Income
Royalty Income	NOTE 4 – ROYALTY INCOME Under the terms of an existing license agreement, for which was entered into prior to the reverse acquisition, the Company receives royalty income in exchange for the license to manufacture, fill and distribute the Company’s product, a plastic pouch containing specialty alcohol beverages. The initial term of the agreement was for five years, expiring in 2010, with automatic renews for succeeding terms of two years each unless either party has given a written notice of its election to terminate the agreement at least one hundred, eighty calendar days prior to the end of any initial or extended term. The Licensee is required to pay the Company a royalty per case as provided in the agreement. All royalties due to the Company accrue upon the sale of the products, regardless of the time of collection by the Licensee. In addition, all of the Company’s revenues, prior to the reverse acquisition, have been historically generated from this contract. The loss of this royalty would have a substantial impact on the Company’s operations. Prior to the reverse acquisition, the Company has operated in a single business segment, licensing its product to customers in the United States.

Earnest Money Deposit

Earnest Money Deposit	9 Months Ended
	Sep. 30, 2019
Earnest Money Deposit
Earnest Money Deposit	NOTE 5 - EARNEST MONEY DEPOSIT In February 2019 the Company entered into an agreement to buy property located approximately 35 miles west of Denver, Colorado. As required by the agreement, the Company placed an earnest money deposit of $20,000 with an escrow agent. The deposit of $20,000 was to be applied to the purchase price at closing. The Company subsequently assigned its rights to purchase the property to an unrelated third party and then leased the property from the unrelated third party. The Company has determined it will not receive any credit for the deposit and has charged the amount to general and administrative expense.

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Notes Payable	NOTE 6 –NOTES PAYABLE In 2017, the Company entered into three promissory notes with third parties. Total proceeds received were $117,000 for which were used for operations. The promissory notes are unsecured, payable on demand and do not incur interest.

Notes Receivable

Notes Receivable	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Notes Receivable	NOTE 7 – NOTES RECEIVABLE In May and June 2019, the Company advanced $28,593 to two unrelated individuals in connection with potential acquisitions for the Company. The amounts are to be repaid, without interest, in October 2019.

Stockholders' Deficit

Stockholders' Deficit	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Stockholders' Deficit	NOTE 8 – STOCKHOLDERS’ DEFICIT Change in Articles of Incorporation On March 15, 2019, shareholders owning a majority of the Company’s outstanding shares approved the following amendments to the Company’s Articles of Incorporation: Increasing the authorized capital stock of the Company to 250,000,000 shares of common stock, $0.01 par value, and 25,000,000 shares of preferred stock, $0.01 par value. The preferred stock may be issued in one or more series as may be determined by the Company’s Board of Directors. The designations, powers, rights, preferences, qualifications, restrictions and limitations of the preferred stock shall be established from time to time by the Company’s Board of Directors; and Forward splitting the outstanding shares of the Company’s common stock on a two-for-one basis. The name change, trading symbol change (PCKK to PHCG) and forward stock split became effective in the public market on May 2, 2019 and have been retroactively reflected for all periods presented. Stock-Based Compensation In connection with the employment agreements discussed in Note 3, the Company entered into an agreement to issue a total of 1,600,000 shares of common stock to two officers. The shares vest over a one year period commencing on January 1, 2019. The Company valued the common stock at $760,000, using the closing market price of the Company’s common stock on the date of the agreement. The Company is expensing the value of off the common stock over the vesting period which mirrors the service period. During the nine months ended September 30, 2019, the Company recognized $760,000 of stock-based compensation since all shares were vested as part of the agreement referenced in Footnote 3. In January 2019, the Company authorized the issuance of 140,000 shares of common stock to a consultant for services rendered. The Company valued the common stock at $133,000, using the closing market price of the Company’s common stock on the date of the agreement. The Company expensed the value of the common stock upon issuance as there were no additional performance criteria. Offering of Common Stock and Warrants In February 2019, the Company commenced a private offering of its common stock for up to $10 million in proceeds. The Company is offering up to 20 million shares of common stock at a purchase price of $0.50 per share. In addition, for each share purchased the investor will receive a warrant to purchase one additional share of common stock at a price of $2.00 per share. The warrants expire on December 31, 2021 or sooner at the Company’s option, if the Company’s stock trades for a price of $3.00 per share for 10 days with an average volume of 100,000 shares per day. During the nine months ended September 30, 2019, the Company received deposits of $442,500 related to the sale of 885,000 shares of common stock and warrants. The Company has reflected the deposits as a current liability as the related common stock and warrants have yet to be issued and the offering is still open. Reverse Acquisition See Note 1 for shares issued in connection with the reverse acquisition.

Lease Agreement (As Restated)

Lease Agreement (As Restated)	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Lease Agreement (As Restated)	NOTE 9 – LEASE AGREEMENT (AS RESTATED) In May 2019, the Company entered into a lease agreement for the property referred to above. The Company intends to use this property for a marijuana retail store. The initial term of the lease is for a period of three years. The Company has an option to purchase the property at prices ranging between $1,400,000 and $1,600,000 at various dates prior to May 1, 2022. The Company issued the landlord 400,000 shares of its post-split common stock in consideration for the option to purchase the property for which was recorded as deferred rent and is being amortized to rent expense using the straight line method over the term of the lease. At inception of the lease, the Company recorded a right of use asset and liability. The Company used an effective borrowing rate of 10 percent within the calculation. See Note 1 for additional information.

Acquisition

Acquisition	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Acquisition	NOTE 10 – ACQUISITION On September 6, 2019 the Company acquired all of the outstanding membership interests in Prolific Nutrition, LLC and Gratus Living, LLC (collectively “Prolific Nutrition”) for 400,000 shares of the Company’s restricted common stock. Prolific Nutrition and Gratus Living are Colorado-based hemp/CBD companies that have developed and now market a line of CBD products direct to consumers. Prolific Nutrition and Gratus Living currently offer CBD oil tincture, CBD oil gummies, CBD oil capsules, CBD oil lotion, hemp oil and lip balm. Prolific Nutrition and Gratus Living have also developed and now market hemp extract dietary supplements, hemp extract capsules for pain and hemp extract pet treats for dogs and cats. We accounted for the transaction as follows: Cash $ (15,000 ) Payable on Acquisition (50,000 ) Common Stock (4,000 ) APIC (195,200 ) Cash (Acquired) 750 AR 3,711 AR Allowance (3,711 ) Goodwill 263,450

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2019
Subsequent Events [Abstract]
Subsequent Events	NOTE 11 – SUBSEQUENT EVENTS The Company has evaluated subsequent events through the filing date of these consolidated financial statements and has disclosed that there are no other events that are material to the financial statements to be disclosed.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation These financial statements are presented in United States dollars and have been prepared in accordance with United States generally accepted accounting principles. In the opinion of management, the accompanying unaudited condensed financial statements contain all accruals and adjustments (each of which is of a normal recurring nature) necessary for a fair presentation of the Company’s financial position as of September 30, 2019 and the results of its operations for the nine months then ended. The condensed balance sheet as of December 31, 2018 is derived from the December 31, 2018 audited financial statements. Significant accounting policies have been consistently applied in the interim financial statements. The results of operations for the nine months ended September 30, 2019 are not necessarily indicative of the results to be expected for the entire year.
Going Concern	Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, however, the above conditions raise substantial doubt about the Company’s ability to do so. The financial statements do not include any adjustment to reflect the possible future effect on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern. Management plans to fund future operations by raising capital and or seeking joint venture opportunities.
Principles of Consolidation	Principles of Consolidation The Company evaluates the need to consolidate affiliates based on standards set forth in ASC 810 Consolidation (“ASC 810”). The consolidated financial statements include the accounts of the Company and its majority owned subsidiary, PHCP. All significant consolidated transactions and balances have been eliminated in consolidation. The operations of the Company are included in the consolidated financial statement from the date of the Agreement.
Use of Estimates	Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. Significant estimates include estimated useful lives and potential impairment of property and equipment, estimate of fair value of share based payments and valuation of deferred tax assets.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid temporary cash investments with an original maturity of six months or less to be cash equivalents.
Accounts Receivable	Accounts Receivable We record accounts receivable at net realizable value. This value includes an appropriate allowance for estimated uncollectible accounts to reflect any loss anticipated on the accounts receivable balances and is charged to other income (expense) in the combined statements of operations. We calculate this allowance based on our history of write-offs, the level of past-due accounts based on the contractual terms of the receivables, and our relationships with, and the economic status of, our customers. As of September 30, 2019 and December 31, 2018, an allowance for estimated, uncollectible accounts was determined to be unnecessary.
Inventory	Inventory Inventory is reported at the lower of cost or market on the first-in, first-out (FIFO) method. Our inventory is subject to obsolescence. Accordingly, quantities on hand are periodically monitored for items no longer being sold, which are written off. All inventory is stored at the manufacturer and maintained by them. Inventory consists of pouches, display and shipping boxes and no inventory is deemed obsolete.
Machinery and Equipment	Machinery and Equipment Machinery and equipment is recorded at cost. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment is retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement purposes. The Company uses other depreciation methods (generally accelerated) for tax purposes where appropriate. The estimated useful lives for significant machinery and equipment categories are as five years.
Revenue Recognition	Revenue Recognition The Company records revenue under the adoption of ASC 606 by analyzing exchanges with its customers using a five-step analysis such as identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation. The Company’s policy is to record revenue as earned when a firm commitment, indicating sales quantity and price exists, delivery has taken place and collectability is reasonably assured. The Company records sales of finished products once the customer places the order and the product is shipped. Delivery is considered to have occurred when title and risk of loss have transferred to the customer. Provisions for discounts, returns, allowances, customer rebates and other adjustments are netted with gross sales. The Company accounts for such provisions during the same period in which the related revenues are earned. Provisions for discounts, returns, allowances, customer rebates and other adjustments are minimal and are recorded as a reduction of revenue
Cost of Sales	Cost of Sales The costs associated with our royalty income are packaging, a royalty of $1.20 per case, and repair and maintenance costs of our filling machines.
General and Administrative	General and Administrative This category includes costs of legal and accounting, telephone, office supplies, product samples, insurance, registration costs, and consulting expenses.
Travel and Entertainment	Travel and Entertainment This category includes the costs of air travel, hotels, meals and reimbursed automotive expenses.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for share-based payments pursuant to ASC 718, “Stock Compensation” and, accordingly, the Company records compensation expense for share-based awards based upon an assessment of the grant date fair value for stock options and restricted stock awards using the Black-Scholes option pricing model. Share based expense paid through direct stock grants is expensed over the vesting period or upon issuance for awards with no further service requirements. During the nine months ended September 30, 2019 and 2018 the Company recognized stock-based compensation expense of $323,000 and $0, respectively.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company applies the accounting guidance under Financial Accounting Standards Board (“FASB”) ASC 820-10, “Fair Value Measurements”, as well as certain related FASB staff positions. This guidance defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact business and considers assumptions that marketplace participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. The guidance also establishes a fair value hierarchy for measurements of fair value as follows: ● Level 1 - quoted market prices in active markets for identical assets or liabilities. ● Level 2 - inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 - unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The carrying amount of the Company’s financial instruments approximates their fair value as of September 30, 2019 and December 31, 2018, due to the short-term nature of these instruments.
Net Loss Per Share	Net Loss per Share Net loss per common share is computed by dividing net loss by the weighted average common shares outstanding during the period as defined by Financial Accounting Standards, ASC Topic 260, “Earnings per Share”. Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. As of September 30, 2019 and 2018, dilutive instruments consisted of warrants to purchase shares of the Company’s common stock, the effects of which due to the net loss are anti-dilutive.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, the FASB issued ASU, Leases, which requires lessees to recognize most leases on their balance sheets as a right-of-use asset with a corresponding lease liability. Lessor accounting under the standard is substantially unchanged. Additional qualitative and quantitative disclosures are also required. The Company adopted the standard effective January 1, 2019 using the cumulative-effect adjustment transition method, which applies the provisions of the standard at the effective date without adjusting the comparative periods presented. The Company adopted the following practical expedients and elected the following accounting policies related to this standard update: ● The option to not reassess prior conclusions related to the identification, classification and accounting for initial direct costs for leases that commenced prior to January 1, 2019. ● Short-term lease accounting policy election allowing lessees to not recognize right-of-use assets and liabilities for leases with a term of 12 months or less; and ● The option to not separate lease and non-lease components for certain equipment lease asset categories such as freight car, vehicles and work equipment. ● The package of practical expedients applied to all of its leases, including (i) not reassessing whether any expired or existing contracts are or contain leases, (ii) not reassessing the lease classification for any expired or existing leases, and (iii) not reassessing initial direct costs for any existing leases. The Company has inventoried all leases where the Company is a lessee as of the initial date of application and has examined other contracts with suppliers, vendors, customers and other outside parties to identify whether such contracts contain an embedded lease as defined under the new guidance. The adoption of ASC 842 had a material effect on the consolidated financial statements, see Note 5 for additional information. In June 2018, the FASB issued ASU No. 2018-07, “Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.” These amendments expand the scope of Topic 718, Compensation - Stock Compensation (which currently only includes share-based payments to employees) to include share-based payments issued to nonemployees for goods or services. Consequently, the accounting for share-based payments to nonemployees and employees will be substantially aligned. The ASU supersedes Subtopic 505-50, Equity - Equity-Based Payments to Non-Employees. This standard is effective for public companies for annual periods beginning after December 15, 2018, including interim periods within those fiscal years, with early adoption permitted as long as ASU 2014-09 has been adopted. The Company adopted the guidance on January 1, 2019. The adoption did not have a material impact on our consolidated financial statements. The Company reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

Organization and Description _2

Organization and Description of Business (Tables)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Schedule of Financial Statements Pre-reverse Acquisition Assets and Liabilities	The Company’s assets and liabilities pre- reverse acquisition: Net Assets Acquired: Cash $ 22,501 Accounts receivable 22,802 Inventory 63,940 Machinery & equipment 30,550 Total Assets $ 139,793 Accounts payable and other current liabilities $ 14,765 Due to related parties 11,358 Total Liabilities $ 26,123 Net Assets Acquired $ 116,670
Schedule of Pro forma Information of Reverse Acquisition	The following summarized unaudited consolidated pro forma information shows the results of operations of the Company had the reverse acquisition occurred on January 1, 2017: Pro-forma: 2018 2017 Revenues $ 105,869 $ 87,663 Net Loss $ (103,460 ) $ (284,532 ) Net loss per common share – basic and diluted $ (0.01 ) $ (1.81 )
Schedule of Restatement of Financial Statements	The following is the impact of the restatement on the consolidated balance sheet as of September 30, 2019: September 30, 2019 September 30, 2019 Change (as reported) (as restated) Deferred rent $ - $ 93,333 $ 93,333 Total Current Assets - 244,691 93,333 Deferred rent, net of current portion - 147,778 147,778 Right of use asset - 200,207 200,207 Total Assets $ 468,882 $ 910,201 $ 441,318 Accrued Liabilities $ - $ 75,131 $ 75,131 Total Current Liabilities - 1,154,506 1,154,506 Right of Use Liabilities, net of Current Portion - 140,076 140,076 Total Liabilities 1,079,375 1,294,582 215,207 Common Stock 322,034 326,034 4,000 Additional Paid-in Capital 313,861 589,861 276,000 Accumulated Deficit (1,246,387 ) (1,300,276 ) (53,889 ) Total Stockholders’ Deficit (610,492 ) (384,381 ) 226,111 Total Liabilites and Stockholders’ Deficit $ 468,882 $ 910,201 $ 441,318 The following is the impact of the restatement on the consolidated statements of operations for the three and nine months ended September 30, 2019: Three Months Ended September 30, 2019 Change (as reported) (as restated) General and Administrative Expenses $ 213,917 $ 246,251 $ 32,333 Total Costs and Expenses 222,401 254,734 32,333 Net Loss $ (212,885 ) $ (245,219 ) $ (32,333 ) Basic and Diluted Net Loss per Common Share $ (0.01 ) $ (0.01 ) $ (0.00 ) Nine Months Ended September 30, 2019 Change (as reported) (as restated) General and Administrative Expenses $ 938,777 $ 992,666 $ 53,889 Total Costs and Expenses 1,015,115 1,069,003 53,889 Net Loss $ (995,073 ) $ (1,048,962 ) $ (53,889 ) Basic and Diluted Net Loss per Common Share $ (0.03 ) $ (0.03 ) $ (0.00 ) The following is the impact of the restatement on the consolidated statement of cash flows for the nine months ended September 30, 2019: Nine Months Ended September 30, 2019 Change (as reported) (as restated) Net Loss $ (995,073 ) $ (1,048,962 ) $ (53,889 ) Deferred Rent - 38,889 38,889 Right of Use Asset and Liability - 15,000 15,000 Net Cash Used in Operating Activities $ (399,105 ) $ (399,105 ) $ (0 ) Non-Cash Investing and Financing Actity Common Stock Issued in Connection with Operating Lease $ - $ 280,000 $ 280,000

Acquisition (Tables)

Acquisition (Tables)	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Schedule of Acquisition	We accounted for the transaction as follows: Cash $ (15,000 ) Payable on Acquisition (50,000 ) Common Stock (4,000 ) APIC (195,200 ) Cash (Acquired) 750 AR 3,711 AR Allowance (3,711 ) Goodwill 263,450

Organization and Description _3

Organization and Description of Business (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended	12 Months Ended
	May 31, 2019	Sep. 30, 2019	Dec. 31, 2018	Mar. 15, 2019
Increased authorized capital stock				250,000,000
Common stock, par value		$ 0.01	$ .01	$ 0.01
Preferred stock, shares authorized		25,000,000	25,000,000	25,000,000
Preferred stock, par value		$ 0.01	$ 0.01	$ 0.01
Lease term	3 years
Stock issued for option to purchase property		$ 280,000
Stock issued for option to purchase property, shares		400,000
Various Dates Prior to May 1, 2022 [Member] | Minimum [Member]
Stock issued for option to purchase property	$ 1,400,000
Various Dates Prior to May 1, 2022 [Member] | Maximum [Member]
Stock issued for option to purchase property	$ 1,600,000
Post-split Common Stock [Member] | Landlord [Member]
Stock issued for option to purchase property, shares	400,000
Pure Harvest Cannabis Producers, Inc [Member]
Business reverse acquisition descriptions			The transaction was accounted for as a reverse acquisition since: (i) the shareholders of PHCP owned the majority of the outstanding common stock of the Company after the share exchange; (ii) a majority of the directors of the Company are also directors of PHCP; and (iii) the old officers of the Company were replaced with officers designated by PHCP. Effective December 31, 2018, the Company's stockholders' equity was retroactively recapitalized as that of PHCP, while the stockholders' equity of the Company was recorded as being acquired in the reverse acquisition. The Company and PHCP remain separate legal entities (with the Company as the parent of PHCP). The accompanying consolidated financial statements are those of PHCP prior to December 31, 2018 and exclude the financial position, results of operations, cash flows and stockholders' equity of The Pocket Shot Company prior to December 31, 2018.
Pure Harvest Cannabis Producers, Inc [Member] | Warrant [Member]
Number of warrants issued to purchase common stock			17,906,016
Warrant exercise price			$ 4
Warrant term			3 years
Pure Harvest Cannabis Producers, Inc [Member] | Post-split [Member]
Number of common stock shares acquired			17,906,016

Organization and Description _4

Organization and Description of Business - Schedule of Financial Statements Pre-reverse Acquisition Assets and Liabilities (Details) - USD ($)	Sep. 06, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Cash	$ 15,000	$ 22,501
Accounts receivable	3,711	22,802
Inventory		63,940
Machinery & equipment		30,550
Total Assets		139,793
Account payable and other current liabilities	$ 50,000	14,765
Due to related parties		11,358
Total Liabilities		26,123
Net Assets Acquired		$ 116,670

Organization and Description _5

Organization and Description of Business - Schedule of Pro forma Information of Reverse Acquisition (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Revenues	$ 105,869	$ 87,663
Net Loss	$ (103,460)	$ (284,532)
Net loss per common share - basic and diluted	$ (0.01)	$ (1.81)

Organization and Description _6

Organization and Description of Business - Schedule of Restatement of Financial Statements (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Deferred rent	$ 93,333		$ 93,333
Total Current Assets	244,691		244,691		109,243
Deferred rent, net of current portion	147,778		147,778
Right of use asset	200,207		200,207
Total Assets	910,201		910,201		139,793
Accrued Liabilities	75,131		75,131		36,000
Total Current Liabilities	1,154,506		1,154,506		277,412
Right of Use Liabilities, net of Current Portion	140,076		140,076
Total Liabilities	1,294,582		1,294,582		277,412
Common Stock	326,034		326,034		315,234
Additional Paid-in Capital	589,861		589,861		(201,539)
Accumulated Deficit	(1,300,276)		(1,300,276)		(251,314)
Total Stockholders' Deficit	(384,381)	$ (205,120)	(384,381)	$ (205,120)	(137,619)	$ (205,120)
Total Liabilities and Stockholders' Deficit	910,201		910,201		$ 139,793
General and Administrative Expenses	246,251	46,169	992,666	46,169
Total Costs and Expenses	254,734	46,169	1,069,003	46,169
Net Loss	$ (245,219)	$ (46,169)	$ (1,048,962)	$ (46,169)
Basic and Diluted Net Loss per Common Share	$ (0.01)	$ 0	$ (0.03)	$ 0
Deferred Rent			$ 38,889
Right of Use Asset and Liability			15,000
Net Cash Used in Operating Activity			(399,105)	$ (1,127)
Common Stock Issued in Connection with Operating Lease			280,000
As Reported [Member]
Deferred rent
Total Current Assets
Deferred rent, net of current portion
Right of use asset
Total Assets	468,882		468,882
Accrued Liabilities
Total Current Liabilities
Right of Use Liabilities, net of Current Portion
Total Liabilities	1,079,375		1,079,375
Common Stock	322,034		322,034
Additional Paid-in Capital	313,861		313,861
Accumulated Deficit	(1,246,387)		(1,246,387)
Total Stockholders' Deficit	(610,492)		(610,492)
Total Liabilities and Stockholders' Deficit	468,882		468,882
General and Administrative Expenses	213,917		938,777
Total Costs and Expenses	222,401		1,015,115
Net Loss	$ (212,885)		$ (995,073)
Basic and Diluted Net Loss per Common Share	$ (0.01)		$ (0.03)
Deferred Rent
Right of Use Asset and Liability
Net Cash Used in Operating Activity			(399,105)
Common Stock Issued in Connection with Operating Lease
Change [Member]
Deferred rent	$ 93,333		93,333
Total Current Assets	93,333		93,333
Deferred rent, net of current portion	147,778		147,778
Right of use asset	200,207		200,207
Total Assets	441,318		441,318
Accrued Liabilities	75,131		75,131
Total Current Liabilities	1,154,506		1,154,506
Right of Use Liabilities, net of Current Portion	140,076		140,076
Total Liabilities	215,207		215,207
Common Stock	4,000		4,000
Additional Paid-in Capital	276,000		276,000
Accumulated Deficit	(53,889)		(53,889)
Total Stockholders' Deficit	226,111		226,111
Total Liabilities and Stockholders' Deficit	441,318		441,318
General and Administrative Expenses	32,333		53,889
Total Costs and Expenses	32,333		53,889
Net Loss	$ (32,333)		$ (53,889)
Basic and Diluted Net Loss per Common Share	$ 0		$ 0
Deferred Rent			$ 38,889
Right of Use Asset and Liability			15,000
Net Cash Used in Operating Activity			0
Common Stock Issued in Connection with Operating Lease			$ 280,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Accounting Policies [Abstract]
Property, plant and equipment, depreciation methods			Straight-line method
Estimated useful lives for machinery and equipment			5 Years
Cost of royalty income packing, per case			$ 1.20
Stock based compensation expenses	$ 323,000	$ 0	$ 323,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Jul. 30, 2019	Jan. 02, 2019	Sep. 30, 2019
Mr. Lamadrid [Member]
Number of shares cancelled during period	1,750,000
Mr. Scott [Member]
Number of shares cancelled during period	1,200,000
Employment Agreements [Member] | Two Officers [Member]
Minimum annual compensation		$ 350,000
Accrued agreement compensation			$ 188,388
Accrued expenses			$ 24,715
Employment Agreements [Member] | Jarrold R. Bachmann [Member]
Royalty per case			$ 1.20

Royalty Income (Details Narrati

Royalty Income (Details Narrative) - Royalty Agreement Terms [Member]	9 Months Ended
	Sep. 30, 2019
Royalty agreement term	5 years
Royalty expiring date	2010
Renewal term	2 years

Earnest Money Deposit (Details

Earnest Money Deposit (Details Narrative)	Sep. 30, 2019USD ($)
Earnest Money Deposit
Escrow agent deposit	$ 20,000

Notes Payable (Details Narrativ

Notes Payable (Details Narrative)	12 Months Ended
	Dec. 31, 2017USD ($)
Three Promissory Notes [Member] | Third Parties [Member]
Proceeds from issuance of notes payable	$ 117,000

Notes Receivable (Details Narra

Notes Receivable (Details Narrative) - USD ($)	Sep. 30, 2019	Jun. 30, 2019	May 31, 2019	Dec. 31, 2018
Notes receivable	$ 33,000
Two Unrelated Individuals [Member]
Notes receivable		$ 28,593	$ 28,593

Stockholders' Deficit (Details

Stockholders' Deficit (Details Narrative) - USD ($)	1 Months Ended		9 Months Ended
	Feb. 28, 2019	Jan. 31, 2019	Sep. 30, 2019	Sep. 30, 2018	Mar. 15, 2019	Dec. 31, 2018
Increased authorized capital stock					250,000,000
Common stock, par value			$ 0.01		$ 0.01	$ .01
Preferred stock, shares authorized			25,000,000		25,000,000	25,000,000
Preferred stock, par value			$ 0.01		$ 0.01	$ 0.01
Value of common stock shares issued			$ 323,000
Share based compensation			760,000
Proceeds from issuance of common stock			482,500
Deposits received			$ 442,500
Sale of common stock and warrants			885,000
Private Offering [Member]
Proceeds from issuance of common stock	$ 10,000,000
Number of offering shares of common stock	20,000,000
Sale of stock price per share	$ 0.50
Number of warrants issued to purchase common stock	1
Warrant exercise price	$ 2
Warrant expiration date	Dec. 31, 2021
Common stock trade price per share	$ 3
Average volume shares per day	100,000
Two Officers [Member]
Number of common stock issued			1,600,000
Shares vesting period			1 year
Value of common stock shares issued			$ 760,000
Consultant [Member]
Number of common stock services		140,000
Value of common stock shares issued for services		$ 133,000

Lease Agreement (As Restated) (

Lease Agreement (As Restated) (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	May 31, 2019	Sep. 30, 2019
Lease term	3 years
Stock issued for option to purchase property		$ 280,000
Stock issued for option to purchase property, shares		400,000
Effective borrowing rate	10.00%
Landlord [Member] | Post-split Common Stock [Member]
Stock issued for option to purchase property, shares	400,000
Various Dates Prior to May 1, 2022 [Member] | Minimum [Member]
Stock issued for option to purchase property	$ 1,400,000
Various Dates Prior to May 1, 2022 [Member] | Maximum [Member]
Stock issued for option to purchase property	$ 1,600,000

Acquisition (Details Narrative)

Acquisition (Details Narrative)	Sep. 06, 2019shares
Prolific Nutrition [Member]
Number of restricted shares issued during period	400,000

Acquisition - Schedule of Acqui

Acquisition - Schedule of Acquisition (Details) - USD ($)	Sep. 30, 2019	Sep. 06, 2019	Dec. 31, 2018
Business Combinations [Abstract]
Cash		$ (15,000)	$ (22,501)
Payable on Acquisition		(50,000)	(14,765)
Common Stock		(4,000)
APIC		(195,200)
Cash (Acquired)		750
AR		3,711	22,802
AR Allowance		(3,711)
Goodwill	$ 263,450	$ 263,450