Pure Harvest Corporate (PHCG) 10-Q 16 Aug 21 2021 Q2 Quarterly report Financial data

Cover

Cover	6 Months Ended
	Jun. 30, 2021shares
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2021
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	333-212055
Entity Registrant Name	PURE HARVEST CORPORATE GROUP, INC.
Entity Central Index Key	0001351573
Entity Tax Identification Number	71-0942431
Entity Incorporation, State or Country Code	CO
Entity Address, Address Line One	7400 E. Crestline Cir. Ste. 130
Entity Address, Address Line Two	Ste. 130
Entity Address, City or Town	Greenwood Village
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80111
City Area Code	(800)
Local Phone Number	924-3716
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	67,080,523

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Current assets
Cash	$ 452,033	$ 856,844
Accounts receivable	117,788	91,371
Inventory	1,087,846	1,047,690
Deferred rent	71,111	113,778
Prepaids and other current assets	319,356	235,335
Notes receivable and advances on pending acquisitions, net of allowance  of $533,000 and $33,000, respectively	2,250,000	2,750,000
Total current assets	4,298,134	5,095,018
Long-term assets
Property, plant and equipment	1,628,574	1,599,088
Accumulated depreciation	(622,670)	(469,315)
Deferred rent, net of current portion	0	26,446
Right of use asset	401,736	537,393
Goodwill	1,550,225	1,550,225
Intangible assets, net	2,321,398	2,399,524
Other assets	341,127	301,604
Total assets	9,918,524	11,039,983
Current liabilities
Accounts payable	275,575	91,741
Accrued expenses	1,283,079	1,324,936
Notes payable	334,074	431,919
Convertible notes payable, net of discount of $21,060 and $146,967, respectively	1,778,940	1,353,033
Related party convertible notes payable	1,427,504	1,412,504
Total current liabilities	5,099,172	4,614,133
Long term liabilities
Notes payable		6,000
Right of use liability	242,114	293,971
Convertible notes payable, net of discount of $1,865,146 and $1,723,835, respectively	743,604	226,165
Derivative liabilities	2,650,979	1,879,776
Total liabilities	8,735,869	7,020,045
Stockholders’ equity
Preferred stock, value	0	0
Common stock, $0.01 par value; 250,000,000 shares authorized, 67,340,765 and 64,117,846 shares issued and outstanding, respectively	673,409	641,179
Additional paid-in capital	14,216,743	11,111,799
Accumulated deficit	(14,246,339)	(7,733,040)
Total stockholders’ equity	1,182,655	4,019,938
Total liabilities and stockholders’ equity	9,918,524	11,039,983
Series A Preferred Stock [Member]
Stockholders’ equity
Preferred stock, value	$ 538,842	$ 0

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Notes receivable and advances on pending acquisitions, allowance	$ 533,000	$ 33,000
Preferred Stock, Par Value	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	25,000,000	25,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares, issued	67,340,765	64,117,846
Common stock, shares outstanding	67,340,765	64,117,846
Series A Preferred Stock [Member]
Preferred Stock, Par Value	$ 0.01
Preferred Stock, Shares Authorized	40,000
Preferred Stock, Shares Issued	6,660
Preferred Stock, Shares Outstanding	6,660
Convertible Notes Payable [Member]
Convertible notes payable, discount current	$ 21,060	$ 146,967
Convertible notes payable, discount noncurrent	$ 1,865,146	$ 1,723,835

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
REVENUES
Product sales and royalty income	$ 762,778	$ 3,951	$ 1,556,926	$ 5,041
Cost of sales	612,118	40,066	1,080,070	40,066
Gross profit	150,660	(36,114)	476,856	(35,024)
OPERATING EXPENSES
Advertising and promotion	25,804	50,043	42,818	52,602
General and administrative expenses, including stock-based compensation of $1,262,077, $3,026,036, $1,612,485 and $3,039,538, respectively	2,487,327	3,892,549	4,043,885	4,448,199
Research and development	0	0	3,708	0
Depreciation expense	97,375	28,947	174,811	33,589
Total operating expenses	2,610,506	3,971,539	4,265,222	4,534,390
Loss from operations	(2,459,846)	(4,007,653)	(3,788,366)	(4,569,414)
Other income (expense):
Interest expense	(960,312)	(194,608)	(1,481,683)	(325,349)
Interest income	0	48,618	55,000	114,183
Loss on extinguishment of notes payable	0	(756,254)	0	(756,254)
Change in fair market value of derivative liabilities	(576,701)	49,380	(731,203)	49,380
Loss on equity method investment	0	0	(73,047)	0
Other income (expense)	0	0	6,000	0
Bad debt expense			(500,000)	(823)
Total other income (expense)	(1,537,013)	(852,864)	(2,724,933)	(918,863)
Loss before provision for income taxes	(3,996,859)	(4,860,517)	(6,513,299)	(5,488,277)
Provision for income taxes	0	0	0	0
NET LOSS	$ (3,996,859)	$ (4,860,517)	$ (6,513,299)	$ (5,488,277)
Basic and diluted net loss per common share	$ (0.06)	$ (0.10)	$ (0.10)	$ (0.13)
Basic and diluted weighted-average number of common shares outstanding	66,775,124	46,826,515	66,016,310	42,338,456

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Unaudited) (Parenthetical) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Stock-based compensation	$ 1,262,077	$ 3,026,036	$ 1,612,485	$ 3,039,538

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (3,996,859)	$ (4,860,517)	$ (6,513,299)	$ (5,488,277)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization			328,166	33,589
Stock-based compensation			1,612,483	3,039,538
Common stock issued for services			(34,400)	0
Amortization of debt discount			681,096	141,980
Common stock issued for debt extension			334,141	0
Allowance on notes receivable			500,000
Change in fair value of derivative liability	576,701	(49,380)	731,203	(49,380)
Loss on extinguishment of note payable	0	756,254	0	756,254
Extension fee added to note payable			81,667	0
Changes in operating assets and liabilities:
Accounts receivable			(26,417)	381
Interest receivable on notes receivable			0	(113,360)
Inventory			(40,156)	(40,935)
Other assets			(151,372)	0
Deferred rent			69,113	42,666
Prepaid and other current assets			(84,021)	4,293
Accounts payable			183,834	37,272
Accrued expense			344,909	480,000
Royalty payable			0	(770)
Right of use asset and liability			83,800	(73,139)
Net cash used in operating activities			(1,899,253)	(1,229,888)
CASH FLOWS FROM INVESTING ACTIVITIES:
Notes receivable and advances of pending acquisitions			0	(1,274,793)
Notes receivable				0
Net cash received (paid) in connection with acquisition			0	(382,010)
Purchase of machinery and equipment			(29,486)	(24,685)
Intangible assets			(75,227)	0
Net cash used in investing activities			(104,713)	(1,681,488)
CASH FLOWS FROM FINANCING ACTIVITIES:
Advances (payments) from (to) related parties			0	(87,500)
Proceeds from issuance of convertible notes payable			500,000	0
Proceeds from notes payable			0	1,586,000
Repayment of notes payable			(103,845)	(500,000)
Proceeds from related party notes payable			0	330,000
Proceeds from sale of common stock			543,000	100,000
Proceeds from sale of preferred stock			660,000	0
Net cash provided by financing activities			1,599,155	1,428,500
Change in cash and cash equivalents			(404,811)	(1,482,876)
Cash and cash equivalents, beginning of period			856,844	1,665,247	$ 1,665,247
Cash and cash equivalents, end of period	$ 452,033	$ 182,371	452,033	182,371	$ 856,844
Supplemental disclosures of cash flow information:
Cash paid for interest			160,541	5,217
Cash paid for income taxes			0	0
Non-cash investing and financing activities:
Discount on note payable due to common stock, warrants or derivatives			460,000	387,517
Common stock issued for accrued interest			3,363	31,762
Common stock issued for business acquisitions			0	2,436,000
Exchange of note receivable and accrued interest for business acquisition			0	1,650,000
Common stock and warrants issued in connection with note extensions			311,500	308,803
Accrued interest and extension fee added to principal balance			300,000	0
Warrants issued with preferred stock			121,158	0
Common stock issued for license			$ 128,750	$ 0

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Stockholder' s Equity (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2019		$ 377,164	$ 4,391,587	$ (1,386,181)	$ 3,382,570
Balance, sharesn at beginning at Dec. 31, 2019		37,716,330
Stock-based compensation			468,994		468,994
Issuance of common stock for services		$ 65,280	2,505,264		2,570,544
Issuance of common stock for services, shares		6,528,000
Issuance of common stock for acquisition		$ 70,000	2,366,000		2,436,000
Issuance of common stock for acquisition, shares		7,000,000
Issuance of common stock for accrued interest		$ 808	30,954		31,762
Issuance of common stock for accrued interest, shares		80,814
Issuance of common stock and warrants for extension of notes payable		$ 4,000	304,803		308,803
Issuance of common stock and warrants for extension of notes payable, shares		400,000
Discount on convertible notes payable related party due to common stock issued and derivative liabilty		$ 500	68,500		69,000
Discount on convertible notes payable related party due to common stock issued and derivative liabilty, shares		50,000
Extinguishment of related party notes payable			428,000		428,000
Issuance of common stock to note holder		$ 1,500	115,207		116,707
Issuance of common stock to note holder, shares		150,000
Issuance of common stock to investor		$ 2,000	98,000		100,000
Issuance of common stock to investor, shares		200,000
Net loss				(5,488,277)	(5,488,277)
Ending balance, value at Jun. 30, 2020		$ 521,252	10,777,309	(6,874,458)	4,424,103
Balance, shares at end at Jun. 30, 2020		52,125,144
Issuance of common stock for services		$ (65,280)	(2,505,264)		(2,570,544)
Beginning balance, value at Dec. 31, 2019		$ 377,164	4,391,587	(1,386,181)	3,382,570
Balance, sharesn at beginning at Dec. 31, 2019		37,716,330
Issuance of common stock for accrued interest		$ 52,293
Issuance of common stock for accrued interest, shares		124,425
Ending balance, value at Dec. 31, 2020		$ 641,179	11,111,799	(7,733,040)	4,019,938
Balance, shares at end at Dec. 31, 2020		64,117,846
Beginning balance, value at Mar. 31, 2020		$ 380,664	4,616,296	(2,013,940)	2,983,020
Balance, sharesn at beginning at Mar. 31, 2020		38,066,330
Stock-based compensation			457,492		457,492
Issuance of common stock for services		$ 65,280	2,505,264		2,570,544
Issuance of common stock for services, shares		6,528,000
Issuance of common stock for acquisition		$ 70,000	2,366,000		2,436,000
Issuance of common stock for acquisition, shares		7,000,000
Issuance of common stock for accrued interest		$ 808	30,954		31,762
Issuance of common stock for accrued interest, shares		80,814
Issuance of common stock and warrants for extension of notes payable		$ 4,000	304,803		308,803
Issuance of common stock and warrants for extension of notes payable, shares		400,000
Discount on convertible notes payable related party due to common stock issued and derivative liabilty		$ 500	68,500		69,000
Discount on convertible notes payable related party due to common stock issued and derivative liabilty, shares		50,000
Extinguishment of related party notes payable			428,000		428,000
Net loss				(4,860,518)	(4,860,517)
Ending balance, value at Jun. 30, 2020		$ 521,252	10,777,309	(6,874,458)	4,424,103
Balance, shares at end at Jun. 30, 2020		52,125,144
Issuance of common stock for services		$ (65,280)	(2,505,264)		(2,570,544)
Beginning balance, value at Dec. 31, 2020		$ 641,179	11,111,799	(7,733,040)	4,019,938
Balance, sharesn at beginning at Dec. 31, 2020		64,117,846
Stock-based compensation			1,612,483		1,612,483
Issuance of common stock for services		$ 800	33,600		34,400
Issuance of common stock for services, shares		(80,000)
Issuance of common stock for accrued interest		$ 85	3,278		3,363
Issuance of common stock for accrued interest, shares		8,515
Issuance of common stock to note holder		$ 16,500	755,000		771,500
Issuance of common stock to note holder, shares		1,650,000
Issuance of common stock for license		$ 2,500	126,250		128,750
Issuance of common stock for license, shares		250,000
Issuance of common stock to investor		$ 13,945	529,055		543,000
Issuance of common stock to investor, shares		1,394,404
Issuance of preferred stock for cash	$ 538,842		121,158		660,000
Issuance of preferred stock for cash, shares	6,660
Series A preferred stock dividends			(8,680)		(8,680)
Net loss				(6,513,299)	(6,513,299)
Ending balance, value at Jun. 30, 2021	$ 538,842	$ 673,409	14,216,743	(14,246,339)	1,182,655
Balance, shares at end at Jun. 30, 2021	6,660	67,340,765
Issuance of common stock for services		$ (800)	(33,600)		(34,400)
Beginning balance, value at Mar. 31, 2021		$ 653,546	11,922,301	(10,249,480)	2,326,367
Balance, sharesn at beginning at Mar. 31, 2021		65,354,522
Stock-based compensation			1,262,077		1,262,077
Issuance of common stock to note holder		$ 16,000	732,000		748,000
Issuance of common stock to note holder, shares		1,600,000
Issuance of common stock for license		$ 2,500	126,250		128,750
Issuance of common stock for license, shares		250,000
Issuance of common stock to investor		$ 1,363	61,637		63,000
Issuance of common stock to investor, shares		136,243
Issuance of preferred stock for cash	$ 538,842		121,158		660,000
Issuance of preferred stock for cash, shares	6,660
Series A preferred stock dividends			(8,680)		(8,680)
Net loss				(3,996,859)	(3,996,859)
Ending balance, value at Jun. 30, 2021	$ 538,842	$ 673,409	$ 14,216,743	$ (14,246,339)	$ 1,182,655
Balance, shares at end at Jun. 30, 2021	6,660	67,340,765

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS Pure Harvest Corporate Group, Inc. (the “Company”), formerly Pure Harvest Cannabis Group, Inc., was formed as a Colorado corporation in April 2004. On December 31, 2018, the Company acquired all the outstanding common stock of Pure Harvest Cannabis Producers, Inc., (“PHCP”) in exchange for 17,906,016 As a result of the acquisition of PHCP, the Company now operates in various segments of the cannabis and hemp-CBD industries with a focus on health and wellness products and applying education, research and development, and technology to each sector. The Company’s new business also involves the acquisition and operation of licensed marijuana cultivation facilities, manufacturing facilities, and dispensaries. The Company changed its name to Pure Harvest Cannabis Group, Inc. in February 2019. The Company changed its name to Pure Harvest Corporate Group, Inc. on June 8, 2020.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2021
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 consolidated 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 June 30, 2021, and the results of its operations for the three and six months then ended. Significant accounting policies have been consistently applied in the interim consolidated financial statements. The results reported in these interim financial statements are not necessarily indicative of the expected results for the entire year. These unaudited interim consolidated financial statements should be read in conjunction with the consolidated financial statements of the Company for the year ended December 31, 2020 and notes thereto that are included in the Company’s Annual Report on Form 10-K. Going Concern The Company has suffered recurring losses from operations and has a significant accumulated deficit. In addition, the Company continues to experience negative cash flows from operations. 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 Accounting Standards Codification (“ASC”) 810 Consolidation (“ASC 810”). The Consolidated financial statements include the accounts of the Company and its majority owned subsidiaries. All significant consolidated transactions and balances have been eliminated in consolidation. 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 fair market value of assets and liabilities acquired under business combinations, useful lives and potential impairment of property and equipment, recoverability of goodwill and estimates of fair value of share-based payments. Fair Value of Financial Instruments The Company applies the accounting guidance under Financial Accounting Standards Board (“FASB” ACS 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 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 non-performance. 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 June 30, 2021, and December 31, 2020, due to the short-term nature of these instruments. The Company’s derivative liabilities are considered a Level 2 liability. 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 period. 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 during the period. For the three and six months ended June 30, 2021 and 2020, dilutive instruments consisted of convertible notes payable, options and warrants to purchase shares of the Company’s common stock totalling approximately 57.5 28.4 Recent Accounting Pronouncements In January 2020, the FASB issued Accounting Standards Update (“ASU”) No. 2020-01, “Investments-Equity Securities (Topic 321), Investments-Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815): Clarifying the Interactions between Topic 321, Topic 323, and Topic 815”, which clarifies the interaction of the accounting for equity securities under Topic 321 and investments accounted for under the equity method of accounting under Topic 323, and the accounting for certain forward contracts and purchased options accounted for under Topic 815. The Company adopted the new standard on January 1, 2021, which did not have a significant impact on the Company. The FASB issues ASUs to amend the authoritative literature in ASC. There have been several ASUs issued to date, including the one above, that amend the original text of ASC. Management believes that those issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to us or (iv) are not expected to have a significant impact our consolidated financial statements.

ACQUISITIONS

ACQUISITIONS	6 Months Ended
	Jun. 30, 2021
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS	NOTE 3 – ACQUISITIONS During the three months ended March 31, 2021, and the three months ended June 30, 2021, the Company has not entered into any additional acquisitions other than those previously reported in its Form 10-K for the period ending December 31, 2020. For information regarding the Company’s prior year acquisitions see the Company’s Form 10-K for the period ending December 31, 2020.

NOTES RECEIVABLE

NOTES RECEIVABLE	6 Months Ended
	Jun. 30, 2021
Notes Receivable
NOTES RECEIVABLE	NOTE 4 – NOTES RECEIVABLE In May and June 2019, the Company advanced $ 28,593 . In December 2019, the Company advanced $ 800,000 700,000 June 1, 2020 6 10 51 247,845 November 1, 2020 7.5 On March 12, 2020, the Company entered into an agreement to acquire fifty-one percent ( 51 1,500 ,000 7,000,000 51 ● The sole shareholder of HSII agreed to pay the Company $ 2,150,000 ● HSII agreed to manufacture up to 24 separate products for the Company (such as edibles and vaporizers) upon terms agreeable to both the Company and HSII. The products manufactured by HSII will be sold under Pure Harvest brands with the Company receiving royalties from the sale of the products. On December 31, 2020, the Company entered into an amended note receivable loan and security agreement for $ 2,750,000 March 31, 2021 8 Under the agreement, if the loan is not repaid by March 31, 2021, if there have been no defaults, the loan will be extended to July 31, 2021. During the extended period, the interest rate increases to 12% per annum. In addition, with the extended period, the Company receives various royalties on products sold by the borrower for a period of three year commencing on April 1, 2021. On March 31, 2021, the note was extended to July 31, 2021, in accordance with the terms. The loan is secured by all the assets of HSII On April 14, 2021, the Company was sued by How Smooth It Is, Inc. in an effort to stall its obligations under the Business Loan and Security Agreement between the Company and HSII effective December 31, 2020. The Company has submitted its response and counterclaims to HSII’s complaint. The Company believes that the suit is meritless and that the Company will likely prevail should the case go to trial. In the interim, the Company has provided a default notice to HSII and increased the interest rate on the amounts due to 25 500,000 In December 2019, the Company advanced $ 1,650,000 June 1, 2020 6 10 In 2020, prior to SCT’s acquisition, the Company advanced SCT $476,507 for operations. The additional advances were not under a formal arrangement and thus did not incur interest and were due on demand. See the Company’s Form 10-K for the period ending December 31, 2020 for more information regarding the acquisition of SCT.

LEASE AGREEMENTS

LEASE AGREEMENTS	6 Months Ended
	Jun. 30, 2021
Lease Agreements
LEASE AGREEMENTS	NOTE 5 – LEASE AGREEMENTS In May 2019, the Company entered into a lease agreement for property to be used as 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 1,600,000 400,000 10 In April 2020, in connection with the EdenFlo asset acquisition, the Company assumed a lease for a hemp processing facility. At inception of the lease, the Company recorded a right of use asset and liability of $ 140,988 10 In May 2020, the Company entered into a lease for its corporate offices. The lease requires monthly payments ranging from $ 12,330 12,861 399,766 10.35

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 6 – NOTES PAYABLE Convertible Notes Payable During the year ended December 31, 2019, the Company issued a series of convertible notes with original principal balances of $ 1,000,000 November 1, 2021 December 1, 2021 20 November 1, 2023 233,333 66,667 114,568 1,300,000 21,060 In addition, convertible notes are convertible upon issuance at a fixed price of $ 0.50 44,000 7,092 11,424 21,060 In August 2020, the Company entered into an agreement for borrowings up to $ 4.0 1,950,000 15 2.00 75 4,192,500 In August 2021, the Company received an additional $500,000 under the terms of the initial agreement. In connection with this tranche, the Company issued 1.0 million shares of common stock. Due to the variable conversion price, the Company recorded derivative liabilities for the conversion feature on the date of issuance. Upon initial valuation, the derivative liabilities value of $395,891, as well as the fair market value of the 1.0 million shares of common stock exceeded the face values of the convertible notes payable by $355,891, which was recorded as a day one loss on derivative liabilities. The variables to value the derivatives on issuance were similar to those disclosed below. As of June 30, 2021, the principal balance due on the convertible notes was $ 2,450,000 158,750 1,865,146 The derivative liabilities are valued on the date the borrowings become convertible and revalued at each reporting period. During the six months ended June 30, 2021, the Company revalued the fair market value of the derivative liabilities at $ 2,379,080 234,032 0.34 0.51 0 98.00 0.01 2.12 In connection with the derivative liabilities and common stock issued, the Company recorded a total discount related to the two notes of $ 2,450,000 358,689 1,865,146 Related Party Convertible Notes Payable On June 15, 2020, the Company borrowed $ 30,000 10 0.40 75,000 At various times in 2020, the Company borrowed a total of $ 430,000 12 December 10, 2020 January 10, 2021 0.30 80 900,000 215,000 June 30, 2021 1,427,504 Due to the variable conversion price, the Company recorded derivative liabilities for the conversion feature on the date of issuance. The derivative liabilities are valued on the date the convertible note payable become convertible and revalued at each reporting period. During the year ended December 31, 2020, the Company recorded initial derivative liabilities of $ 298,913 0.30 0.40 0.49 215,000 2,940 540,475 241,562 540,475 In connection with the derivative liabilities and common stock issued, the Company recorded a $ 396,223 In connection with the EdenFlo asset acquisition, the Company assumed two notes payable with the former shareholders. Under the terms of the agreements $ 600,000 June 1, 2021 August 1, 2022 0.30 448,000 In connection with the SKM acquisition, the Company assumed four notes payable totalling $ 275,756 Notes Payable On March 6, 2020, the Company borrowed $ 1,500,000 8 The note is due and payable as follows: ● $ 500,000 April 13, 2020 ● $ 1,000,000 May 6, 2020 Accrued interest will be paid in shares of the Company’s common stock based upon a 25% discount to the ten-day average closing price of the Company’s common stock immediately prior to May 6, 2020. Accrued interest will include 150,000 150,000 2.00 On issuance, the Company valued the 150,000 116,707 92,256 On April 20, 2020, the holder of the Note agreed to extend the due date for the $ 1,000,000 payment from May 6, 2020 to June 15, 2020 200,000 200,000 2.00 January 1, 2025 5,000 1,000,000 June 15, 2020 157,784 On June 9, 2020, the holder of the Note agreed to further extend the due date for the $ 1,000,000 July 15, 2020 200,000 200,000 2.00 January 1, 2025 170,470 On July 14, 2020, the holder of the Note agreed to further extend the due date for the $ 1,000,000 August 15, 2020 200,000 2.00 January 1, 2025 120,721 In addition, during the twelve months ended December 31, 2020, the Company issued 124,425 52,293 The note was paid in full in August 2020. Note Payable - $200,000 On October 9, 2020, the Company borrowed $ 200,000 12 November 9, 2020 100,000 40,000 Note Payable - $173,705 On November 1, 2020, the Company entered into an agreement to convert accounts payable of $ 173,705 8 Convertible Note Payable - $500,000 On November 17, 2020, the Company borrowed $ 500,000 8 January 31, 2021 75 0.50 500,000 Due to the variable conversion price, the Company recorded derivative liabilities for the conversion feature on the date of issuance. The derivative liabilities are valued on the date the borrowings become convertible and revalued at each reporting period. On June 30, 2021, the derivative liabilities were revalued at $ 271,897 13,223 0.38 0.51 0 113.00 0.01 0.50 In connection with the derivative liabilities and common stock issued, the Company recorded a $ 287,454 118,815 On January 31, 2021, the holder of the note agreed to extend the due date for the note to April 2, 2021 10 23,500 On April 16, 2021, the holder of the Note agreed to extend the due date for the note to June 18, 2021 100,000 100,000 150,000 173,000

STOCKHOLDER_S EQUITY

STOCKHOLDER’S EQUITY	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
STOCKHOLDER’S EQUITY	NOTE 7 – STOCKHOLDER’S EQUITY Stock-Based Compensation The Company has entered into various employment and advisory agreements for which shares of common stock are issued with a variety of vesting provisions. The Company typically determines the fair market value of these awards on the date of grant and expensing that value over the vesting period which mirrors the service period. In May 2020, the Company entered into two-year employment agreements with Matthew Gregarek, the Company’s Chairman and Chief Executive Officer, David Burcham, the Company’s President, and Daniel Garza, the Company’s Chief Marketing Officer. Among various other salary and bonus terms, the agreements also provide for the award of shares of the Company’s restricted common stock and options to purchase shares of the Company’s common stock. Under these agreements, a total of 6,300,000 1,300,000 vesting date of April 1, 2021 900,000 April 1, 2021 20,664 58,364 During the year ended December 31, 2020, the Company entered into agreements with consultants for which provided investor awareness, research materials and other services. During the three months ended March 31, 2021, 80,000 34,400 On April 5, 2021 the Company issued 250,000 shares to a third party for assignment of intellectual property, including patents and patent applications, agreed to on January 26, 2021. The common stock was valued at $128,750 for which is being amortized over the term of the licensing agreement. Options In May 2020, effective April 1, 2020, the individuals noted above were also granted a total of 5,750,000 0.50 7.50 5 1,056,695 The fair value of the options granted in 2020 are estimated using a Black-Scholes Options Pricing Model with the following assumptions: Schedule of Fair Value Black-Scholes Options Pricing Exercise price per share $ 3.40 Expected life (years) 2.97 Risk-free interest rate 0.64 % Expected volatility 135 % In 2021, the Company granted options to purchase 9,647,500 0.05 7.50 These options were valued at $ 2,287,556 1,591,819 698,737 The fair value of the options granted in 2021 are estimated using a Black-Scholes Options Pricing Model with the following assumptions: Exercise price per share $ 0.96 Expected life (years) 2.56 Risk-free interest rate 0.64 % Expected volatility 122 % Offering of Common Stock and Warrants In February 2019, the Company commenced a private offering of shares of common stock at a purchase price of $ 0.50 2.00 December 31, 2021 3.00 100,000 150,000 300,000 On October 23, 2020, the Company sold 2,750,000 1,000,000 Between December 28 and December 30, 2020, the Company received $ 100,000 200,000 During the six months ended June 30, 2021, the Company received $ 543,000 1,394,404 Offering of Preferred Stock In March 2021, the Company commenced and subsequently closed a private offering of its preferred stock for up to $2 million in proceeds. The offering consisted of 20,000 shares of preferred stock at a price of $100 per share. The purchaser of the preferred stock has agreed to purchase the preferred stock in three tranches provided certain sales milestones are met. Concurrently with each issuance of preferred stock, the Company shall issue the preferred stockholder 500,000 warrants to purchase the Company’s common stock at a price of $0.75 per share. Preferred stockholders are entitled to a 10% dividend paid in additional shares of preferred stock on a quarterly basis and will receive dividend and liquidation preferences over the Company’s common stockholders. During the six months ended June 30, 2021, the Company received $ 660,000 6,660 8,680 Common Stock and Warrants Issued with Notes Payable See Note 6 for issuance of shares in connection with note agreements.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 8 – RELATED PARTY TRANSACTIONS See Note 7 for shares and options issued to management under employment contracts. In connection with the employment contracts, the Company accrued total deferred salaries and bonuses of $ 531,823 225,000 See Note 6 for discussion related to related party convertible notes payable.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS On July 2, 2021, the Company entered into an agreement with a third party for an equity investment of $30,000,000 in two tranches beginning August 16, 2021. For the first tranche, the investor will purchase preferred stock for $15,000,000, valued at $0.40 per share of common stock. For the second tranche, the investor will make an additional equity investment of $15,000,000, valued at $0.455 per share of common stock, within ninety (90) days of the funding of the first tranche. On July 2, 2021, the Company entered into an assignment agreement with a third party under which the Company obtained the rights to provide CBD and other plant-based health and wellness products to patients covered under corporate health insurance plans. In consideration for assigning such rights, the Company entered into a profit-sharing arrangement with the third party whereby the Company shall receive 51% of the total profits and pay the third party 49% of the profits derived from such product sales. On July 15, 2021, the Company borrowed a total of $400,000 from unrelated third parties. The loans are evidenced by two convertible promissory notes which bear total interest of $30,000, are convertible at $0.40 per share, and mature on August 20, 2021. In July 2021, the Company received $ 125,000 290,787 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)	6 Months Ended
	Jun. 30, 2021
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 consolidated 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 June 30, 2021, and the results of its operations for the three and six months then ended. Significant accounting policies have been consistently applied in the interim consolidated financial statements. The results reported in these interim financial statements are not necessarily indicative of the expected results for the entire year. These unaudited interim consolidated financial statements should be read in conjunction with the consolidated financial statements of the Company for the year ended December 31, 2020 and notes thereto that are included in the Company’s Annual Report on Form 10-K.
Going Concern	Going Concern The Company has suffered recurring losses from operations and has a significant accumulated deficit. In addition, the Company continues to experience negative cash flows from operations. 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 Accounting Standards Codification (“ASC”) 810 Consolidation (“ASC 810”). The Consolidated financial statements include the accounts of the Company and its majority owned subsidiaries. All significant consolidated transactions and balances have been eliminated in consolidation.
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 fair market value of assets and liabilities acquired under business combinations, useful lives and potential impairment of property and equipment, recoverability of goodwill and estimates of fair value of share-based payments.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company applies the accounting guidance under Financial Accounting Standards Board (“FASB” ACS 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 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 non-performance. 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 June 30, 2021, and December 31, 2020, due to the short-term nature of these instruments. The Company’s derivative liabilities are considered a Level 2 liability.
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 period. 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 during the period. For the three and six months ended June 30, 2021 and 2020, dilutive instruments consisted of convertible notes payable, options and warrants to purchase shares of the Company’s common stock totalling approximately 57.5 28.4
Recent Accounting Pronouncements	Recent Accounting Pronouncements In January 2020, the FASB issued Accounting Standards Update (“ASU”) No. 2020-01, “Investments-Equity Securities (Topic 321), Investments-Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815): Clarifying the Interactions between Topic 321, Topic 323, and Topic 815”, which clarifies the interaction of the accounting for equity securities under Topic 321 and investments accounted for under the equity method of accounting under Topic 323, and the accounting for certain forward contracts and purchased options accounted for under Topic 815. The Company adopted the new standard on January 1, 2021, which did not have a significant impact on the Company. The FASB issues ASUs to amend the authoritative literature in ASC. There have been several ASUs issued to date, including the one above, that amend the original text of ASC. Management believes that those issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to us or (iv) are not expected to have a significant impact our consolidated financial statements.

STOCKHOLDER_S EQUITY (Tables)

STOCKHOLDER’S EQUITY (Tables)	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
Schedule of Fair Value Black-Scholes Options Pricing	Schedule of Fair Value Black-Scholes Options Pricing Exercise price per share $ 3.40 Expected life (years) 2.97 Risk-free interest rate 0.64 % Expected volatility 135 % In 2021, the Company granted options to purchase 9,647,500 0.05 7.50 These options were valued at $ 2,287,556 1,591,819 698,737 The fair value of the options granted in 2021 are estimated using a Black-Scholes Options Pricing Model with the following assumptions: Exercise price per share $ 0.96 Expected life (years) 2.56 Risk-free interest rate 0.64 % Expected volatility 122 %

ORGANIZATION AND DESCRIPTION _2

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)	Dec. 31, 2018shares
Pure Harvest Cannabis Producers Inc [Member] | Postsplit [Member]
Acquired Indefinite-lived Intangible Assets [Line Items]
Number of common stock shares acquired	17,906,016

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - shares	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Accounting Policies [Abstract]
Antidilutive securities excluded from computation of earnings per share amount	57,500,000	28,400,000

NOTES RECEIVABLE (Details Narra

NOTES RECEIVABLE (Details Narrative) - USD ($)

Dec. 31, 2020

Mar. 12, 2020

Dec. 31, 2020

Dec. 31, 2019

Dec. 31, 2019

Jun. 30, 2021

Aug. 07, 2020

Jul. 29, 2020

Jun. 15, 2020

Apr. 09, 2020

Jan. 31, 2020

Jun. 30, 2019

Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]

Debt interest rate

10.00%

Ownership interest percentage

51.00%

Note Receivable Loan and Security Agreement [Member]

Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]

Debt maturity date

Mar. 31, 2021

Debt interest rate

8.00%

8.00%

Debt instrument, face amount

$ 2,750,000

$ 2,750,000

Debt instrument, description

Under the agreement, if the loan is not repaid by March 31, 2021, if there have been no defaults, the loan will be extended to July 31, 2021. During the extended period, the interest rate increases to 12% per annum. In addition, with the extended period, the Company receives various royalties on products sold by the borrower for a period of three year commencing on April 1, 2021. On March 31, 2021, the note was extended to July 31, 2021, in accordance with the terms. The loan is secured by all the assets of HSII

Loan And Security Agreement [Member]

Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]

Notes receivable

$ 500,000

Debt interest rate

25.00%

25.00%

How Smooth Inc [Member]

Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]

Advances to related party

$ 247,845

$ 247,845

$ 800,000

$ 800,000

$ 700,000

Debt maturity date

Nov. 1, 2020

Jun. 1, 2020

Debt interest rate

1000.00%

1000.00%

How Smooth Inc [Member] | Sixty Days [Member]

Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]

Debt interest rate

6.00%

6.00%

How Smooth It Is, Inc. [Member]

Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]

Ownership interest percentage

7.50%

51.00%

7.50%

51.00%

Payment to acquire membership interests

$ 1,500

Note payable

$ 2,150,000

How Smooth It Is, Inc. [Member] | Restricted Stock [Member]

Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]

Number of shares issued for membership interests

7,000,000

EdenFlo, LLC [Member]

Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]

Advances to related party

$ 1,650,000

$ 1,650,000

Debt maturity date

Jun. 1, 2020

Debt interest rate

10.00%

10.00%

EdenFlo, LLC [Member] | Sixty Days [Member]

Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]

Debt interest rate

6.00%

6.00%

Two Unrelated Individuals [Member]

Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]

Notes receivable

$ 28,593

LEASE AGREEMENTS (Details Narra

LEASE AGREEMENTS (Details Narrative) - USD ($)	1 Months Ended
	May 31, 2020	May 31, 2019	Jun. 30, 2021	Dec. 31, 2020	Apr. 30, 2020
SEC Schedule, 12-18, Supplemental Information, Property-Casualty Insurance Underwriters [Line Items]
Number of commitment fee shares		400,000
Effective borrowing rate	10.35%	10.00%			10.00%
Right of use asset	$ 399,766		$ 401,736	$ 537,393	$ 140,988
Lease liability	399,766				$ 140,988
Minimum [Member]
SEC Schedule, 12-18, Supplemental Information, Property-Casualty Insurance Underwriters [Line Items]
Property purchase price		$ 1,400,000
Monthly lease payments	12,330
Maximum [Member]
SEC Schedule, 12-18, Supplemental Information, Property-Casualty Insurance Underwriters [Line Items]
Property purchase price		$ 1,600,000
Monthly lease payments	$ 12,861

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)

Apr. 16, 2021

Jan. 31, 2021

Dec. 07, 2020

Nov. 17, 2020

Oct. 09, 2020

Jul. 14, 2020

Jun. 15, 2020

Jun. 09, 2020

Apr. 20, 2020

Mar. 06, 2020

Dec. 07, 2020

Sep. 30, 2020

Aug. 31, 2020

Jul. 31, 2020

Jun. 30, 2021

Jun. 30, 2020

Jun. 30, 2021

Jun. 30, 2020

Dec. 31, 2020

Dec. 31, 2019

Nov. 02, 2020

Debt Instrument [Line Items]

Debt interest rate

10.00%

Convertible notes payable

$ 1,778,940

$ 1,778,940

$ 1,353,033

Debt discount

21,060

21,060

Conversion price per share

$ 0.40

Amortization of interest expense

7,092

$ 11,424

Proceeds from issuance of debt

500,000

0

Accrued interest

158,750

158,750

Debt discount

1,865,146

1,865,146

Amortized discount on interest expense

681,096

141,980

Short term borrowing

$ 30,000

Issuance of common stock for cash, shares

215,000

Extinguishment loss

$ 0

$ (756,254)

0

(756,254)

Payment of notes payable

103,845

500,000

Issuance of common stock for accrued interest

$ 31,762

3,363

$ 31,762

Additional interest expense

$ 173,000

Common Stock [Member]

Debt Instrument [Line Items]

Issuance of common stock for cash, shares

136,243

1,394,404

200,000

Issuance of common stock for accrued interest, shares

80,814

8,515

80,814

124,425

Issuance of common stock for accrued interest

$ 808

$ 85

$ 808

$ 52,293

Eden Flo Asset Acquisition [Member]

Debt Instrument [Line Items]

Extinguishment loss

$ 448,000

Individual Related To Director [Member]

Debt Instrument [Line Items]

Debt interest rate

12.00%

Short term borrowing

$ 430,000

The Holder [Member]

Debt Instrument [Line Items]

Debt interest rate

80.00%

Conversion price per share

$ 0.30

Unrelated Third Party [Member]

Debt Instrument [Line Items]

Convertible notes principal balance amount

$ 900,000

Debt interest rate

8.00%

Short term borrowing

$ 1,500,000

Note Holder [Member]

Debt Instrument [Line Items]

Convertible notes mature dates

Aug. 15, 2020

Jul. 15, 2020

Jun. 15, 2020

Issuance of common stock for cash, shares

200,000

200,000

Extinguishment loss

$ 120,721

$ 170,470

$ 157,784

Notes payable

$ 1,000,000

$ 1,000,000

$ 1,000,000

Warrants to purchase common stock

200,000

200,000

200,000

Warrants exercise price

$ 2

$ 2

$ 2

Payment of notes payable

$ 1,000,000

Debt instrument maturity date description

payment from May 6, 2020 to June 15, 2020

Warrant exercisable date

Jan. 1, 2025

Jan. 1, 2025

Jan. 1, 2025

Penalty payment

$ 5,000

Measurement Input, Exercise Price [Member]

Debt Instrument [Line Items]

Derivative liability, stock price

$ 0.30

Convertible Notes Payables [Member]

Debt Instrument [Line Items]

Convertible notes principal balance amount

$ 2,450,000

2,450,000

Minimum [Member] | Measurement Input, Share Price [Member]

Debt Instrument [Line Items]

Derivative liability, stock price

0.40

Maximum [Member] | Measurement Input, Share Price [Member]

Debt Instrument [Line Items]

Derivative liability, stock price

$ 0.49

Convertible Notes Payable [Member]

Debt Instrument [Line Items]

Convertible notes principal balance amount

1,427,504

1,427,504

$ 1,000,000

Convertible notes mature dates

Nov. 1, 2023

Debt interest rate

15.00%

20.00%

Extension fee

66,667

Accrued interest

114,568

Convertible notes payable

1,300,000

1,300,000

Debt discount

21,060

21,060

Conversion price per share

$ 2

$ 0.0050

Beneficial conversion feature

$ 44,000

Debt maximum borrowing capacity

$ 4,000,000

Proceeds from issuance of debt

$ 1,950,000

Closing price percentage

75.00%

Shares owed to holders

4,192,500

Derivative liabilities

$ 2,379,080

2,379,080

Loss on derivative liability

234,032

Amortized amount

2,450,000

Amortized discount on interest expense

358,689

Amortized discount

$ 1,865,146

Convertible Notes Payable [Member] | Measurement Input, Exercise Price [Member]

Debt Instrument [Line Items]

Derivative liability, measurement input, exercise price

$ 0.34

$ 0.34

Convertible Notes Payable [Member] | Measurement Input, Risk Free Interest Rate [Member]

Debt Instrument [Line Items]

Derivative liability, measurement input, stock price

0.0051

0.0051

Convertible Notes Payable [Member] | Measurement Input, Expected Dividend Rate [Member]

Debt Instrument [Line Items]

Derivative liability, measurement input, dividend yield percentage

0

0

Convertible Notes Payable [Member] | Measurement Input, Price Volatility [Member]

Debt Instrument [Line Items]

Derivative liability, measurement input, expected volatility percentage

$ 0.9800

$ 0.9800

Convertible Notes Payable [Member] | Measurement Input, Share Price [Member]

Debt Instrument [Line Items]

Derivative liability, measurement input, risk free percentage

1.00%

1.00%

Convertible Notes Payable [Member] | Measurement Input, Expected Term [Member]

Debt Instrument [Line Items]

Derivative liability, measurement input term

2 years 1 month 13 days

Convertible Notes Payable [Member] | Minimum [Member]

Debt Instrument [Line Items]

Convertible notes mature dates

Nov. 1, 2021

Convertible Notes Payable [Member] | Maximum [Member]

Debt Instrument [Line Items]

Convertible notes mature dates

Dec. 1, 2021

Convertible Note Payable [Member]

Debt Instrument [Line Items]

Convertible notes principal balance amount

$ 233,333

$ 233,333

Related Party Convertible Notes Payable [Member]

Debt Instrument [Line Items]

Convertible notes mature dates

Jun. 30, 2021

Derivative liabilities

$ 298,913

Loss on derivative liability

2,940

Amortized discount

$ 396,223

Number of shares issued upon debt conversion

75,000

Issuance of common stock for cash, shares

215,000

Revalued derivative liability

$ 540,475

Gain on derivative liability

241,562

Extinguishment loss

$ 540,475

Related Party Convertible Notes Payable [Member] | Minimum [Member]

Debt Instrument [Line Items]

Convertible notes mature dates

Dec. 10, 2020

Related Party Convertible Notes Payable [Member] | Maximum [Member]

Debt Instrument [Line Items]

Convertible notes mature dates

Jan. 10, 2021

Notes Payable One [Member]

Debt Instrument [Line Items]

Convertible notes mature dates

Apr. 13, 2020

Amortized amount

287,454

Amortized discount on interest expense

118,815

Notes payable

$ 500,000

Notes Payable One [Member] | Eden Flo Asset Acquisition [Member]

Debt Instrument [Line Items]

Convertible notes principal balance amount

$ 600,000

Convertible notes mature dates

Jun. 1, 2021

Conversion price per share

$ 0.30

Notes Payable Two [Member]

Debt Instrument [Line Items]

Convertible notes mature dates

May 6, 2020

Notes payable

$ 1,000,000

Notes Payable Two [Member] | Eden Flo Asset Acquisition [Member]

Debt Instrument [Line Items]

Convertible notes mature dates

Aug. 1, 2022

Four Notes Payable [Member] | Sofa King Medicinal Wellness Products L L C [Member]

Debt Instrument [Line Items]

Notes payable

$ 275,756

Notes Payable [Member]

Debt Instrument [Line Items]

Amortization of interest expense

92,256

Derivative liabilities

$ 271,897

271,897

Loss on derivative liability

$ 13,223

Number of additional shares included in accrued interest

150,000

Warrants to purchase common stock

150,000

Warrants exercise price

$ 2

Payment of notes payable

$ 150,000

Fair value of discount on note payable

$ 116,707

Notes Payable [Member] | Measurement Input, Exercise Price [Member]

Debt Instrument [Line Items]

Derivative liability, measurement input, exercise price

$ 0.38

$ 0.38

Notes Payable [Member] | Measurement Input, Risk Free Interest Rate [Member]

Debt Instrument [Line Items]

Derivative liability, measurement input, risk free interest rate percentage

0.01%

0.01%

Notes Payable [Member] | Measurement Input, Expected Dividend Rate [Member]

Debt Instrument [Line Items]

Derivative liability, measurement input, dividend yield percentage

$ 0

$ 0

Notes Payable [Member] | Measurement Input, Price Volatility [Member]

Debt Instrument [Line Items]

Derivative liability, measurement input, volatility percentage

113.00%

113.00%

Notes Payable [Member] | Measurement Input, Share Price [Member]

Debt Instrument [Line Items]

Derivative liability, measurement input, stock price

$ 0.51

$ 0.51

Notes Payable [Member] | Measurement Input, Expected Term [Member]

Debt Instrument [Line Items]

Derivative liability, measurement input term

6 months

Note Payable Two Lakhs [Member]

Debt Instrument [Line Items]

Convertible notes mature dates

Nov. 9, 2020

Debt interest rate

12.00%

Amortized discount on interest expense

$ 40,000

Notes payable

$ 200,000

Note Payable Two Lakhs [Member] | Lender [Member] | Restricted Stock [Member]

Debt Instrument [Line Items]

Stock issued during the period restricted stock

100,000

Note Payable One Lakhs Seventy Three Thousand Seven Hundered And Five [Member]

Debt Instrument [Line Items]

Debt interest rate

8.00%

Notes payable

$ 173,705

Note Payable - $500,000 [Member]

Debt Instrument [Line Items]

Convertible notes mature dates

Jun. 18, 2021

Apr. 2, 2021

Jan. 31, 2021

Debt interest rate

10.00%

8.00%

Convertible notes payable

$ 500,000

$ 500,000

Debt discount

$ 23,500

Conversion price per share

$ 0.50

Issuance of common stock for cash, shares

100,000

Notes payable

$ 500,000

Number of additional shares included in accrued interest

150,000

Issuance of common stock for accrued interest, shares

100,000

Debt instrument trading price days

75.00%

STOCKHOLDER_S EQUITY (Details N

STOCKHOLDER’S EQUITY (Details Narrative) - USD ($)

Dec. 30, 2020

Oct. 23, 2020

Jun. 15, 2020

Apr. 02, 2021

May 31, 2020

Jun. 30, 2021

Mar. 31, 2021

Jun. 30, 2020

Jun. 30, 2021

Jun. 30, 2020

Sep. 30, 2020

Feb. 28, 2019

Subsidiary, Sale of Stock [Line Items]

Stock-based compensation

$ 1,262,077

$ 3,026,036

$ 1,612,485

$ 3,039,538

Share Based Compensation

$ 698,737

Number of granted common stock

5,750,000

9,647,500

Options expiration period

5 years

Fair value of stock options

$ 1,056,695

$ 2,287,556

Stock-based compensation

$ 1,591,819

Consideration received on sale of stock

$ 200,000

Number of share sold

6,660

Proceeds from issuance of common stock

$ 100,000

$ 543,000

100,000

Issuance of common stock for cash, shares

215,000

Proceed from sales of equity

660,000

$ 0

Dividends

$ 8,680

$ 8,680

Private Investor [Member]

Subsidiary, Sale of Stock [Line Items]

Number of common stock issued

2,750,000

Proceeds from issuance of common stock

$ 1,000,000

Common Stock And Warrants [Member]

Subsidiary, Sale of Stock [Line Items]

Consideration received on sale of stock

$ 150,000

Number of share sold

300,000

Common Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Issuance of common stock for cash, shares

136,243

1,394,404

200,000

Private Offering [Member]

Subsidiary, Sale of Stock [Line Items]

Sale of stock price per share

$ 0.50

Warrant exercise price

$ 2

Warrant expiration date

Dec. 31, 2021

Common stock trade price per share

$ 3

Average volume shares per day

100,000

Minimum [Member]

Subsidiary, Sale of Stock [Line Items]

Stock option exercise price

$ 0.05

$ 0.50

Maximum [Member]

Subsidiary, Sale of Stock [Line Items]

Stock option exercise price

$ 7.50

$ 7.50

Two Year Employment Agreements [Member]

Subsidiary, Sale of Stock [Line Items]

Number of common stock issued

6,300,000

Number of common stock awarded

1,300,000

Vesting period, description

vesting date of April 1, 2021

Number of share vested

900,000

Future granted share expiration date

Apr. 1, 2021

Stock-based compensation

$ 20,664

Remaining prepaid expenses

58,364

Number of common stock returned

80,000

Share Based Compensation

$ 34,400

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)	Jun. 30, 2021USD ($)
Related Party Transactions [Abstract]
Accrued deferred salaries	$ 531,823
Accrued bonuses	$ 225,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Dec. 30, 2020	Jul. 31, 2021	Jun. 30, 2021	Jun. 30, 2020
Subsequent Event [Line Items]
Proceeds from sale of common stock			$ 660,000	$ 0
Number of common stock sold	$ 200,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Proceeds from sale of common stock		$ 125,000
Number of common stock sold		$ 290,787