Cannabis Sativa (CBDS) 10-K 15 Apr 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	9 Months Ended
	Dec. 31, 2013	Apr. 14, 2014	Jun. 30, 2013
Document and Entity Information:	'	'	'
Entity Registrant Name	'Cannabis Sativa, Inc.	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'false	'	'
Entity Central Index Key	'0001360442	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Common Stock, Shares Outstanding	'	11,714,071	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'
Entity Public Float	'	'	$252,850
Entity Incorporation, Date of Incorporation	5-Nov-04	'	'
Entity Information, Date to Change Former Legal or Registered Name	18-Nov-13	'	'

CONSOLIDATED_BALANCE_SHEET

CONSOLIDATED BALANCE SHEET (USD $)	Dec. 31, 2013
Current Assets	'
Cash and cash equivalents	$14,863
Inventory	3,969
Prepaids	1,784
Total Current Assets	20,616
Property and equipment, net	2,033
Intangibles, net	3,782
Deposits	881
Total Assets	27,312
Current Liabilities	'
Accounts payable and accrued expenses	5,245
Derivative liability	32,309,105
Due to related parties	196,279
Accrued interest	4,319
Total Current Liabilities	32,514,948
Related party convertible notes payable, net of discount	14,727
Convertible notes payable, net of discount	2,162
Total Liabilities	32,531,837
Stockholders' Equity (Deficit)	'
Preferred stock, $.001 par value, 5,000,000 shares authorized, none issued or outstanding at December 31, 2013	'
Common stock, $.001 par value, 45,000,000 shares authorized, 7,825,000 issued and outstanding at December 31, 2013	7,825
Additional paid-in capital	33,022
Deficit accumulated during the development stage	-32,545,372
Total Stockholders' Equity (Deficit)	-32,504,525
Total Liabilities and Stockholders' Equity (Deficit)	$27,312

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (PARENTHETICAL) (USD $)	Dec. 31, 2013
Statement of Financial Position	'
Common Stock, par or stated value	$0.00
Common Stock, shares authorized	45,000,000
Common Stock, shares issued	7,825,000
Common Stock, shares outstanding	7,825,000
Preferred Stock, par or stated value	$0.00
Preferred Stock, shares authorized	5,000,000
Preferred Stock, shares issued	'
Preferred Stock, shares outstanding	'

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	9 Months Ended
	Dec. 31, 2013
Income Statement	'
Revenues	$813
Cost of Revenues	869
Gross profit (loss)	-56
General and administrative expenses	185,218
Loss from operations	-185,274
Interest (expense)	-18,815
Loss on change in fair value of derivative instrument	-32,309,105
Loss from continuing operations before discontinued operations	-32,513,194
Loss from discontinued operations, net of zero tax effect	-32,178
Loss before income taxes	-32,545,372
Income taxes	'
Net loss	($32,545,372)
Loss per common share from continued operations	'
Basic and diluted	($4.16)
Loss per common share from discontinued operations	'
Basic and diluted	$0
Net loss per common share	'
Basic and diluted	($4.16)
Weighted average common shares; basic and diluted	7,825,000

STATEMENTS_OF_CHANGES_IN_STOCK

STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) (USD $)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Stockholders' Equity, beginning of period, Value at Apr. 08, 2013	$81	($69)	'	$12
Stockholders' Equity, beginning of period, Shares at Apr. 08, 2013	81,250	'	'	'
Shares issued for cash, Value	6,419	-5,431	'	988
Shares issued for cash, Shares	6,418,750	'	'	'
Contributed Capital	'	51,684	'	51,684
Shares issued in Reverse Merger, Value	1,325	-13,162	'	-11,837
Shares issued in Reverse Merger, Shares	1,325,000	'	'	'
Net Loss	'	'	-32,545,372	-32,545,372
Stockholders' Equity, end of period, Value at Dec. 31, 2013	$7,825	$33,022	($32,545,372)	($32,504,525)
Stockholders' Equity, end of period, Shares at Dec. 31, 2013	7,825,000	'	'	'

CONSOLIDATED_STATEMENT_OF_CASH

CONSOLIDATED STATEMENT OF CASH FLOWS (USD $)	9 Months Ended
	Dec. 31, 2013
Cash flows from operating activities:	'
Net Loss	($32,545,372)
Adjustments to reconcile net loss to net cash used by operating activities:	'
Depreciation and amortization	1,309
Contributed Capital	51,684
Amortization of note discount	12,666
Loss on derivative liability	32,309,105
Changes in assets and liabilities:	'
Inventory	-2,457
Prepaids	-1,783
Deposits	1,847
Accounts payable and accrued expenses	-73,850
Accrued interest	3,088
Amortization of rent forgiveness	-260
Net cash used by operating activities	-244,023
Cash flows from investing activities:	'
Purchase of fixed assets and intangibles	-6,680
Sale of fixed assets	965
Cash acquired in merger	7,322
Proceeds from sale of Sahara Sun	60,000
Net cash provided by investing activities	61,607
Cash flows from financing activities:	'
Proceeds from related parties	207,929
Payments to related parties	-11,650
Proceeds from sale of common stock	1,000
Net cash provided by financing activities	197,279
Net increase in cash and cash equivalents	14,863
Cash at beginning of period	'
Cash at end of period	14,863
Supplemental disclosure of cash flow information:	'
Cash paid during the period for: Interest	'
Cash paid during the period for: Taxes	'

Note_1_Summary_of_Significant_

Note 1 - Summary of Significant Accounting Policies	9 Months Ended
	Dec. 31, 2013
Notes	'
Note 1 - Summary of Significant Accounting Policies	'
	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Organization -
	The Company was incorporated under the laws of the State of Nevada on November 5, 2004 under the name Ultra Sun Corp. The Company’s previous operations were in operating a tanning salon business.  The Company sold its tanning salon business on September 30, 2013 and plans to conduct all business through its subsidiary Wild Earth Naturals Inc. (“Wild Earth”).  On November 13, 2013, the Company filed a Certificate of Amendment to its Articles of Incorporation to change its name to “Cannabis Sativa, Inc.,” effective November 18, 2013.
	Wild Earth was incorporated under the laws of the State of Nevada on April 9, 2013 for the purpose of operating an herbal products’ business.
	On July 12, 2013, the Company, Ultra Merger Corp., a Nevada corporation (“Merger Corp.”) and Wild Earth entered into an Agreement and Plan of Reorganization dated as of July 12, 2013 (the “ Reorganization Agreement”) pursuant to which the Company formed Merger Corp. as a new, wholly-owned subsidiary of the Company, Merger Corp. was merged into Wild Earth with Wild Earth continuing as the surviving corporation, and the Company issued 6,500,000 shares of its restricted common stock to the stockholders of Wild Earth in exchange for all the issued and outstanding shares of Wild Earth capital stock (the “Reorganization”). As a result of the Reorganization, Wild Earth became a wholly owned subsidiary of the Company and the Company had a total of 7,825,000 shares of common stock outstanding of which 6,500,000 or 83.1% were issued to the Wild Earth stockholders.  The Reorganization resulted in a change in control of the Company.  In connection with the closing of the Reorganization, the Company entered into a consulting agreement with Neil Blosch, the former president of the Company, pursuant to which he was to continue to manage the tanning salon operations and assist the Company in selling the tanning salon prior to the expiration of the tanning salon lease on September 30, 2013.
	The transaction has been treated as a recapitalization of the Company and its subsidiaries, with the Company (the legal acquirer of Wild Earth and its subsidiaries) considered the accounting acquiree, and Wild Earth, whose management took control of the Company (the legal acquiree of the Company) considered the accounting acquirer. The Company did not recognize goodwill or any intangible assets in connection with the transaction. All costs related to the transaction are being charged to operations as incurred. The 6,500,000 shares of common stock issued in conjunction with the Reorganization have been presented as outstanding for all periods. The historical consolidated financial statements include the operations of the accounting acquirer for all periods presented.
	On September 30, 2013, the Company completed the sale of all the assets and business known as “Sahara Sun Tanning” located at 87 E. State Road 73, Saratoga Springs, Utah, to LST Utah, LLC (“LST”), an unrelated third party, for a cash purchase price of $60,000.  The Company paid a broker’s fee of $10,000 to Coldwell Banker Commercial, which represented the Company in connection with the sale of the tanning salon business and the transaction with LST.  In connection with the transaction, LST acquired all the assets of the tanning salon business, including inventory and entered into a new lease with the landlord for the premises in which the business is located.  The Company has presented the tanning salon business statements of operations as discontinued operations for all periods.
	Development Stage Activities and Operations - Wild Earth has been in its initial stages of formation and, for the period from the date of inception, April 9, 2013 through December 31, 2013, had minimal revenues. A development stage activity is one in which all efforts are devoted substantially to establishing a new business and even if planned principal operations have commenced, revenues are insignificant.
	Cash and Cash Equivalents - For financial accounting purposes, cash and cash equivalents are considered to be all highly liquid investments purchased with an initial maturity of three (3) months or less.
	Inventory - Inventory consists of tanning products, such as oils and bronzers, and is carried at the lower of cost or market, using the first-in, first-out method (FIFO) of determining cost. At December 31, 2013 we had $2,467 in raw materials and $1,512 in finished goods inventory.
	Fixed Assets - Property and equipment are recorded at cost. Depreciation is provided for on the straight-line method over the estimated useful lives of the assets.  The average lives range from three (3) to seven (7) years. Leasehold improvements are amortized on the straight-line method over the lesser of the lease term or the useful life. Maintenance and repairs that neither materially add to the value of the property nor appreciably prolong its life are charged to expense as incurred.  Betterments or renewals are capitalized when incurred. For the period from inception on April 9, 2013 through December 31, 2013 depreciation expense was $1,163, of which $307 was recorded in Loss from Discontinued Operations and $856 was recorded in General and Administrative expense on the Consolidated Statement of Operations.
	Intangible Assets -  Intangible assets are comprised of a patent and trademark.  The patent is being amortized using the straight-line method over its economic life, which is estimated to be twenty (20) years.  The trademark, which is still in the application phase, is expected to have an indefinite useful life.  For the period from inception on April 9, 2013 through December 31, 2013 amortization expense was $146, of which $138 was recorded in Loss from Discontinued Operations and $8 was recorded in General and Administrative expense on the Consolidated Statement of Operations.
	Revenue Recognition - The Company recognizes revenue from product sales at the time the purchase is made.
	Estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include, but are not limited to, the estimate of the allowance for doubtful accounts, inventory obsolescence, income taxes, and depreciable lives of long lived assets.
	Advertising Costs - The Company generally expenses advertising costs as incurred. For the period from inception on April 9, 2013 through December 31, 2013 advertising expenses was $316 which was recorded in Loss from Discontinued Operations on the Consolidated Statement of Operations.
	Income Taxes – The Company adopted the provisions of ASC 740-10, Accounting for Uncertainty in Income Taxes, on January 1, 2007, with no material impact on the accompanying financial statements.
	The Company files income tax returns in the U.S. federal jurisdiction, and the State of Utah.  The Company is subject to federal, state and local income tax examinations by tax authorities for approximately the past three years, or in some instances longer periods.
	Deferred income taxes are provided using the asset and liability method, whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Net deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the net deferred tax assets will not be realized.  Deferred tax assets and liabilities are adjusted for the effects of the changes in tax laws and rates at the date of enactment.
	When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained.  The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any.  Tax positions taken are not offset or aggregated with other positions.  Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority.  The portion of the benefits associated with tax positions taken that exceeds the amount measured, if any, is reflected as a liability for unrecognized tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination.  Interests and penalties associated with unrecognized tax benefits, if any, are classified as additional income taxes in the statement of operations.  Currently there are no penalties or interest.
	Fair Value of Financial Instruments – The estimated fair values for financial instruments are determined at discrete points in time based on relevant market information. These estimates involve uncertainties and cannot be determined with precision. The carrying amounts of notes payable, accounts payable, accrued liabilities approximate fair value given their short term nature or effective interest rates.
	Earnings Per Share – Basic net income (loss) per share is calculated pursuant to ASC Topic No. 260 whereby net income (loss) per share is divided by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per share incorporates the dilutive effect of common stock equivalent options, warrants, and other convertible securities.  For the period ended December 31, 2013, all potentially dilutive securities are anti-dilutive due to the Company’s losses from continued operations.
	Recently Issued Accounting Pronouncements – There have been no accounting pronouncements or changes in accounting principles during the period ended December 31, 2013 that are of significance, or have any potential significance, to us.

Note_2_Income_Taxes

Note 2 - Income Taxes	9 Months Ended
	Dec. 31, 2013
Notes	'
Note 2 - Income Taxes	'
	NOTE 2 – INCOME TAXES
	The Company had a federal net operating loss of $181,000 for the year ended December 31, 2013 which begins to expire in 2033. The tax benefit of this net operating loss, based on an effective tax rate of 34%, is $61,700 and has been offset by a full valuation allowance, which increased by $61,700 during the year ended December 31, 2013.
	The Company recognizes the tax effects of transactions in the year in which such transactions enter into the determination of net income, regardless of when reported for tax purposes. Deferred taxes are provided in the financial statements under ASC 740-20 to give effect to the resulting temporary differences which may arise from differences in the bases of, for example, fixed assets, depreciation methods, allowances, and start-up costs based on the income taxes expected to be payable in future years.
	A reconciliation of the income tax provision for the Company to the amount expected using the U. S. Federal statutory rate follows:
		2013
	Federal Tax Benefit (Expense) at Statutory Rates	($11,065,400)
	Stock for services	12,400
	Depreciation	-200
	Excess tax gain on disposal over book	100
	Related party accruals	1,000
	Loss on FV of Derivative	10,990,400
	Valuation Allowance Adjustment	61,700
	Net Deferred Tax Benefit (Expense)	-
	Deferred tax assets (liabilities) consisted of the following at December 31, 2013:
		2013
	Deferred tax assets:
	Operating Loss Carryforwards	$61,700
	Related party accruals	1,500
	Deferred tax liability:	-
	Depreciation	-300
	Valuation Allowance Adjustment	-62,900
	Deferred Tax Asset (Liability)	-
	The Company adopted the provisions of uncertain tax positions as addressed in ASC 740-10-65-1. As a result of the implementation of ASC 740-10-65-1, the Company recognized no increase in the liability for unrecognized tax benefits.
	The Company has no tax position at December 31, 2013 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the period presented. The Company had no accruals for interest and penalties at December 31, 2013. The Company’s utilization of any net operating loss carry forward may be unlikely as a result of its activities and probable continued losses.  The Company is no longer subject to U.S. federal, state, or non-U.S. income tax examinations by tax authorities for tax years before 2011, except that earlier years can be examined for the sole purpose of challenging the net operating loss carry-forwards arising in those years.

Note_3_Common_Stock

Note 3 - Common Stock	9 Months Ended
	Dec. 31, 2013
Notes	'
Note 3 - Common Stock	'
	NOTE 3 – COMMON STOCK
	In connection with the Reorganization with Wild Earth, on July 12, 2013, we issued an aggregate of 6,500,000 shares of our common stock to the eight stockholders of Wild Earth in exchange for their shares of Wild Earth common stock pursuant to the Reorganization Agreement.  Each of the stockholders represented that they were accredited investors or were sophisticated investors with sufficient experience in business and financial matters that they were capable of evaluating the merits and risks of an investment in the Registrant and that they could sustain the risk of loss of their entire investment.  No underwriter was involved in the foregoing transaction and the shares were issued by the Registrant directly to the Wild Earth stockholders. The shares were issued without registration under the Securities Act, in reliance on the exemption from such registration requirements provided by Section 4(2) of the Securities Act for transactions not involving any public offering and on Rule 506 of Regulation D. The shares were sold without general advertising or solicitation, the stockholders acknowledged that they were acquiring restricted securities that had not been registered under the Securities Act and that were subject to certain restrictions on resale, and the certificates representing the shares were imprinted with the usual and customary restricted stock legend.  We filed a notice on Form D in connection with the issuance of shares in the Reorganization.

Note_4_Convertible_Notes_Payab

Note 4 - Convertible Notes Payable - Related and Non-related Party	9 Months Ended
	Dec. 31, 2013
Notes	'
Note 4 - Convertible Notes Payable - Related and Non-related Party	'
	NOTE 4 – CONVERTIBLE NOTES PAYABLE – RELATED AND NON-RELATED PARTY
	In connection with the Reorganization noted above, the Company amended and consolidated its outstanding promissory notes and accrued interest related to the notes in the aggregate amount of $78,112 as of April 22, 2013. The Company issued new convertible promissory notes to the holders in exchange for their old notes which included the accrued and unpaid interest on the old notes through April 22, 2013 in the principal balance of the new notes.  In addition, the notes were amended to extend the maturity date from December 31, 2013 to May 31, 2016, provide that the principal (but not the interest) of the new notes is convertible into shares of the Company’s common stock at the rate 4.25% of the then issued and outstanding shares of the Company’s common stock for each $10,000 in principal converted, provide that the notes may not be prepaid, and make other changes as set forth in the new notes.  No payments were made by the Company or the note holders in connection with the amendment and consolidation of the old notes.   In connection with the Reorganization, the note holders of the Company sold convertible promissory notes having an aggregate principal balance of $68,112 as of April 22, 2013 to certain stockholders of Wild Earth in private transactions.   As of December 31, 2013, accrued interest related to the above mentioned notes was $4,319.
	At April 22, 2013 the principal balance was convertible into 658,533 shares of the Company’s common stock.  This conversion feature resulted in a beneficial conversion value of $475,055 and a corresponding note discount in the full value of the principal amounts of the notes.  The note discount is being amortized over the remaining life of the notes.  Amortization of the note discount for the year ended December 31, 2013 was $12,666.  At December 31, 2013 the remaining note discount totaled $61,223.
	Based on an evaluation of the convertible notes on December 31, 2013 the Company determined their conversion feature could be readily converted to cash upon exercise. As such, the Company captured a derivative liability for the conversion feature of these notes at December 31, 2013 (see Note 5).
	Subsequent to December 31, 2013 the convertible note holder’s converted all $78,112 in principal balance notes into common shares of the Company.  The resulting conversions resulted in the issuance of 3,889,071 shares of the Company’s common stock.  The aggregate market value of the common stock issued in the conversions totaled $32,331,553.

Note_5_Derivative_Liability

Note 5 - Derivative Liability	9 Months Ended
	Dec. 31, 2013
Notes	'
Note 5 - Derivative Liability	'
	NOTE 5 – DERIVATIVE LIABILITY
	The Company’s derivative liability at December 31, 2013 was calculated using the actual conversion values as of the dates of conversions.  The following is a summary of the derivative liability at December 31, 2013.
		2013
	Market Value of conversions	$32,331,553
	Extinguishment of debt upon conversion	-78,112
	Extinguishment of remaining debt discount upon conversion	55,664
	Derivative liability at December 31, 2013	$32,309,105

Note_6_Due_To_Related_Parties

Note 6 - Due To Related Parties	9 Months Ended
	Dec. 31, 2013
Notes	'
Note 6 - Due To Related Parties	'
	NOTE 6 – DUE TO RELATED PARTIES
	As of December 31, 2013, the Company owed a total of $196,279 to certain shareholders.  Due to undercapitalization of the Company, these shareholders’ have been funding the operations on an as needed basis.  These advances are non-interest bearing in nature.  The Company has imputed interest on these sums at the rate of 5% per annum and has recorded interest expense related to these balances in the amount of $3,060.  Because the related parties do not expect these amounts to be repaid, the interest has been recorded as a contribution of capital at December 31, 2013.

Note_7_Sahara_Sun_Sale

Note 7 - Sahara Sun Sale	9 Months Ended
	Dec. 31, 2013
Notes	'
Note 7 - Sahara Sun Sale	'
	NOTE 7 – SAHARA SUN SALE
	On September 30, 2013, the Company completed the sale of all the assets and business known as “Sahara Sun Tanning” located at 87 E. State Road 73, Saratoga Springs, Utah, to LST Utah, LLC (“LST”), to an unrelated third party, for a cash purchase price of $60,000.  The Company paid a broker’s fee of $10,000 to Coldwell Banker Commercial, which represented the Company in connection with the sale of the tanning salon business and the transaction with LST.  In connection with the transaction, LST acquired all the assets of the tanning salon business, including inventory and entered into a new lease with the landlord for the premises in which the business is located.
	The sale was effected pursuant to an Offer for Purchase and Sale of Business and Assets (the “Sale Agreement”) made by LST on August 18, 2013, as amended by a counteroffer dated August 27, 2013 and Addendum No. 2 to the Sale Agreement dated September 30, 2013.  In connection with the transaction the parties entered into a mutual indemnification agreement dated as of September 27, 2013, and the Company and its president, David Tobias, entered into a five-year non-competition agreement with LST with respect to the counties of Davis, Salt Lake, Summit and Wasatch, Utah.
	As previously reported in the current report on Form 8-K filed July 18, 2013, the Company entered into a consulting agreement dated as of July 12, 2013 with Neil Blosch, its former president, pursuant to which Mr. Blosch agreed to manage the tanning salon operations and assist the Company in selling the tanning salon prior to the expiration of the tanning salon lease on September 30, 2013.  Among other terms, the consulting agreement provided that upon the sale of the tanning salon, the proceeds from such sale would be applied first to pay Mr. Blosch an incentive bonus in the amount of $50,000; second to hold for the benefit of the Company the amount of any net loss incurred by the tanning salon (that is, operating costs the tanning salon was not able to pay from its income in its ordinary course of business) during the period from April 1, 2013 through the date of sale; third to pay the promissory note dated July 12, 2013 to Mr. Blosch and two former stockholders of the Company in the principal amount of $7,100 (the “July Note”); and fourth to pay 50% of the remaining sales proceeds (up to a maximum of an additional $25,000) to Mr. Blosch as an additional incentive bonus.  The consulting agreement provided that in the event the sales proceeds from the tanning salon were not adequate to pay the amounts listed above, the proceeds would be applied in the order of priority set forth above until they had been exhausted.  Pursuant to the terms of the consulting agreement, Mr. Blosch was paid an incentive bonus in the amount of $50,000, the amount of the net proceeds from the sale of the tanning salon, and the July Note was terminated in accordance with its terms and the principal amount of such note was treated as a contribution to capital by the note holders.
	The table below represents the assets which were sold in the Sahara Sun sale and the resulting gain on the sale:
		31-Dec-13
	Sales Price:	$60,000
	Inventory	1,018
	Property and equipment, net	964
	Total assets sold	1,982
	Gain on sale of assets	$58,018
	The Company has presented the tanning salon business statements of operations as discontinued operations.  The table below shows the results of discontinued operations related to the Tanning business and are included in the accompanying statement of operations for the period ended December 31, 2013.
		2013
	Revenue	$22,375
	Cost of revenue	1,458
	Gross profit	20,917
	Operating expenses	111,113
	Other income (expenses)
	Gain on sale of assets	58,018
	Income (loss) from discontinued operations	($32,178)

Note_8_Commitments_and_Conting

Note 8 - Commitments and Contingencies	9 Months Ended
	Dec. 31, 2013
Notes	'
Note 8 - Commitments and Contingencies	'
	NOTE 8 - COMMITMENTS AND CONTINGENCIES
	The Company entered into a lease dated effective as of August 1, 2013 for an office and warehouse facility in Mesquite, Nevada that will serve as the principal executive offices and provide manufacturing and warehouse space.  The lease is for an initial term of six months with options to extend the term of the lease for additional 12 month periods at rental rates acceptable to the parties.  The leased space initially consists of 908 square feet of space and the Registrant has the option to expand the space by an additional 1,631 square feet for a total of 2,531 square feet at any time.  The rent for the initial space is $681 per month which will increase to $1,392 per month if and when the Company elects to take over the expansion space.  The Company is also obligated to pay monthly common area and maintenance fees in the amount of $0.10 per square foot of leased space.  The Registrant believes such space will be adequate for its needs for the next twelve months.  For the period ended December 31, 2013 the Company incurred $4,062 in rent expense related to this lease.
	Future minimum lease payments for the operation lease for the facility are as follows:
	Year Ending
	December 31,	Amount
	2014	$681
		$681

Note_9_Going_Concern_Considera

Note 9 - Going Concern Considerations	9 Months Ended
	Dec. 31, 2013
Notes	'
Note 9 - Going Concern Considerations	'
	NOTE 9 – GOING CONCERN CONSIDERATIONS
	The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. The Company has incurred significant cumulative net losses since inception. As reported in the financial statements, the Company has an accumulated deficit of $32,545,372. At December 31, 2013, the Company had total assets of $27,312 and liabilities totaling $32,531,837, and a working capital deficit of $32,494,332, which raises substantial doubt about the Company’s ability to continue as a going concern.
	The ability of the Company to continue as a going concern is dependent on its ability to raise adequate capital to fund operating losses until it is able to engage in profitable business operations. To the extent financing is not available, the Company may not be able to, or may be delayed in, developing its services and meeting its obligations. The Company will continue to evaluate its projected expenditures relative to its available cash and to evaluate additional means of financing in order to satisfy its working capital and other cash requirements. The accompanying financial statements do not reflect any adjustments that might result from the outcome of these uncertainties.

Note_10_Fixed_Assets_and_Intan

Note 10 - Fixed Assets and Intangibles	9 Months Ended
	Dec. 31, 2013
Notes	'
Note 10 - Fixed Assets and Intangibles	'
	NOTE 10 - FIXED ASSETS AND INTANGIBLES
	Fixed assets consisted of the following as of December 31:
		31-Dec-13
	Furniture and Equipment	$389
	Leasehold Improvements	2,500
		2,889
	Less: accumulated depreciation and amortization	-856
		$2,033
	Intangible assets consisted of the following as of December 31, 2013:
		31-Dec-13
	Patents and Trademarks	$3,790
	Less: accumulated amortization	-8
		$3,782

Note_11_Fair_Value_Measurement

Note 11 - Fair Value Measurements	9 Months Ended
	Dec. 31, 2013
Notes	'
Note 11 - Fair Value Measurements	'
	Note 11: Fair Value Measurements
	We adopted ASC Topic 820 for financial instruments measured at fair value on a recurring basis. ASC Topic 820 defines fair value, establishes a framework for measuring fair value in accordance with accounting principles generally accepted in the United States and expands disclosures about fair value measurements.
	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 establishes a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include:
		·	Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets;
		·	Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and
		·	Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.
	The estimated fair values for financial instruments are determined at discrete points in time based on relevant market information.  These estimates involve uncertainties and cannot be determined with precision.  The carrying amounts of notes payable, accounts payable, accrued liabilities approximate fair value given their short term nature or effective interest rates. As of December 31, 2013, assets and liabilities measured at fair value on a recurring basis were as:
		Total	Level 1	Level 2	Level 3
	Assets	$-	$-	$-	$-
	Total assets measured at fair value	-	-	-	-
	Liabilities
	Derivative Liability	32,309,105	-	-	32,309,105
	Related Party convertible notes payable, net of discount	14,727	-	-	14,727
	Convertible notes payable, net of discount	2,162	-	-	2,162
	Total liabilities measured at fair value	$32,325,994	$-	$-	$32,325,994

Note_12_Subsequent_Events

Note 12 - Subsequent Events	9 Months Ended
	Dec. 31, 2013
Notes	'
Note 12 - Subsequent Events	'
	NOTE 12 – SUBSEQUENT EVENTS
	On January 1, 2014, Cannabis Sativa, Inc., a Nevada corporation (the “Company”), and Steven Kubby (“Kubby”) and Kush, Inc. (“Kush”), entered into a Memorandum of Binding Agreement and Joint Venture (the “Memorandum”) dated January 1, 2014, pursuant to which the parties agreed to the following:
	1.     The Company’s board of directors will appoint Kubby as its CEO for a salary of $5,000 per month for a minimum period of three years and a signing bonus of $60,000 payable no later than February 1, 2014 by the issuance of three post-dated checks.
	2.     Kush will grant the Company an exclusive license to a pending patent application for what the Company believes to be a unique strain of cannabis known as the CTA strain (the “CTA Strain”) for a period of 50 years in consideration for the issuance of shares of the Company’s common stock having a value of $1,000,000 (valued at $1.25 per share).  In addition the Company shall have the option to acquire 100% of Kush in exchange for additional shares of the Company’s common stock having a value of $1,000,000 (based on the value of the stock at the last trade at closing on the date Kush supplies audited financial statements to the Company).
	3.     The Company will pay all expenses associated with the prosecution of the patent application and use its best efforts to obtain revenues from the CTA Strain.
	4.     The net income generated by the Company from the exclusive use of the CTA Strain shall be shared among Kush and the Company with 30% allocated to Kush and 70% allocated to the Company.
	5.     At the request of either party, the parties will enter into mutually acceptable sub-agreements with respect to the subject matter of the Memorandum.
	On January 7, 2014, the holder’s of the Company’s convertible notes payable converted an aggregate of $10,000 of principal balance into 497,886 shares of the Company’s common stock.
	On March 3, 2013, a holder of the Company’s related party convertible notes payable converted $1,000 of principal balance into 49,788 shares of the Company’s common stock.
	On March 31, 2013, the remaining holder’s of the Company’s related party convertible notes payable converted an aggregate of $67,112 of principal balance into 3,341,397 shares of the Company’s common stock.
	As of March 31, 2013, all of the Company’s convertible notes payable outstanding as of December 31, 2013 have been converted.
	The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued, and determined there are no additional events that require disclosure other than listed above.

Note_1_Summary_of_Significant_1

Note 1 - Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Dec. 31, 2013
Policies	'
Development Stage Activities and Operations	'
	Development Stage Activities and Operations - Wild Earth has been in its initial stages of formation and, for the period from the date of inception, April 9, 2013 through December 31, 2013, had minimal revenues. A development stage activity is one in which all efforts are devoted substantially to establishing a new business and even if planned principal operations have commenced, revenues are insignificant.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents - For financial accounting purposes, cash and cash equivalents are considered to be all highly liquid investments purchased with an initial maturity of three (3) months or less.
Inventoy	'
	Inventory - Inventory consists of tanning products, such as oils and bronzers, and is carried at the lower of cost or market, using the first-in, first-out method (FIFO) of determining cost. At December 31, 2013 we had $2,467 in raw materials and $1,512 in finished goods inventory.
Fixed Assets	'
	Fixed Assets - Property and equipment are recorded at cost. Depreciation is provided for on the straight-line method over the estimated useful lives of the assets.  The average lives range from three (3) to seven (7) years. Leasehold improvements are amortized on the straight-line method over the lesser of the lease term or the useful life. Maintenance and repairs that neither materially add to the value of the property nor appreciably prolong its life are charged to expense as incurred.  Betterments or renewals are capitalized when incurred. For the period from inception on April 9, 2013 through December 31, 2013 depreciation expense was $1,163, of which $307 was recorded in Loss from Discontinued Operations and $856 was recorded in General and Administrative expense on the Consolidated Statement of Operations.
Intangible Assets Disclosure	'
	Intangible Assets -  Intangible assets are comprised of a patent and trademark.  The patent is being amortized using the straight-line method over its economic life, which is estimated to be twenty (20) years.  The trademark, which is still in the application phase, is expected to have an indefinite useful life.  For the period from inception on April 9, 2013 through December 31, 2013 amortization expense was $146, of which $138 was recorded in Loss from Discontinued Operations and $8 was recorded in General and Administrative expense on the Consolidated Statement of Operations.
Revenue Recognition	'
	Revenue Recognition - The Company recognizes revenue from product sales at the time the purchase is made.
Estimates	'
	Estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include, but are not limited to, the estimate of the allowance for doubtful accounts, inventory obsolescence, income taxes, and depreciable lives of long lived assets.
Advertising Costs	'
	Advertising Costs - The Company generally expenses advertising costs as incurred. For the period from inception on April 9, 2013 through December 31, 2013 advertising expenses was $316 which was recorded in Loss from Discontinued Operations on the Consolidated Statement of Operations.
Income Taxes	'
	Income Taxes – The Company adopted the provisions of ASC 740-10, Accounting for Uncertainty in Income Taxes, on January 1, 2007, with no material impact on the accompanying financial statements.
	The Company files income tax returns in the U.S. federal jurisdiction, and the State of Utah.  The Company is subject to federal, state and local income tax examinations by tax authorities for approximately the past three years, or in some instances longer periods.
	Deferred income taxes are provided using the asset and liability method, whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Net deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the net deferred tax assets will not be realized.  Deferred tax assets and liabilities are adjusted for the effects of the changes in tax laws and rates at the date of enactment.
	When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained.  The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any.  Tax positions taken are not offset or aggregated with other positions.  Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority.  The portion of the benefits associated with tax positions taken that exceeds the amount measured, if any, is reflected as a liability for unrecognized tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination.  Interests and penalties associated with unrecognized tax benefits, if any, are classified as additional income taxes in the statement of operations.  Currently there are no penalties or interest.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments – The estimated fair values for financial instruments are determined at discrete points in time based on relevant market information. These estimates involve uncertainties and cannot be determined with precision. The carrying amounts of notes payable, accounts payable, accrued liabilities approximate fair value given their short term nature or effective interest rates.
Earnings Per Share	'
	Earnings Per Share – Basic net income (loss) per share is calculated pursuant to ASC Topic No. 260 whereby net income (loss) per share is divided by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per share incorporates the dilutive effect of common stock equivalent options, warrants, and other convertible securities.  For the period ended December 31, 2013, all potentially dilutive securities are anti-dilutive due to the Company’s losses from continued operations.
Recently Issued Accounting Pronouncements	'
	Recently Issued Accounting Pronouncements – There have been no accounting pronouncements or changes in accounting principles during the period ended December 31, 2013 that are of significance, or have any potential significance, to us.

Note_2_Income_Taxes_Tables

Note 2 - Income Taxes (Tables)	9 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Effective Income Tax Rate Reconciliation	'
		2013
	Federal Tax Benefit (Expense) at Statutory Rates	($11,065,400)
	Stock for services	12,400
	Depreciation	-200
	Excess tax gain on disposal over book	100
	Related party accruals	1,000
	Loss on FV of Derivative	10,990,400
	Valuation Allowance Adjustment	61,700
	Net Deferred Tax Benefit (Expense)	-
Schedule of Deferred Tax Assets and Liabilities	'
		2013
	Deferred tax assets:
	Operating Loss Carryforwards	$61,700
	Related party accruals	1,500
	Deferred tax liability:	-
	Depreciation	-300
	Valuation Allowance Adjustment	-62,900
	Deferred Tax Asset (Liability)	-

Note_5_Derivative_Liability_Ta

Note 5 - Derivative Liability (Tables)	9 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Derivative Liabilities at Fair Value	'
		2013
	Market Value of conversions	$32,331,553
	Extinguishment of debt upon conversion	-78,112
	Extinguishment of remaining debt discount upon conversion	55,664
	Derivative liability at December 31, 2013	$32,309,105

Note_7_Sahara_Sun_Sale_Tables

Note 7 - Sahara Sun Sale (Tables)	9 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures	'
		31-Dec-13
	Sales Price:	$60,000
	Inventory	1,018
	Property and equipment, net	964
	Total assets sold	1,982
	Gain on sale of assets	$58,018
	The Company has presented the tanning salon business statements of operations as discontinued operations.  The table below shows the results of discontinued operations related to the Tanning business and are included in the accompanying statement of operations for the period ended December 31, 2013.
		2013
	Revenue	$22,375
	Cost of revenue	1,458
	Gross profit	20,917
	Operating expenses	111,113
	Other income (expenses)
	Gain on sale of assets	58,018
	Income (loss) from discontinued operations	($32,178)

Note_8_Commitments_and_Conting1

Note 8 - Commitments and Contingencies (Tables)	9 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Future Minimum Rental Payments for Operating Leases	'
	Year Ending
	December 31,	Amount
	2014	$681
		$681

Note_10_Fixed_Assets_and_Intan1

Note 10 - Fixed Assets and Intangibles (Tables)	9 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Fixed assets	'
		31-Dec-13
	Furniture and Equipment	$389
	Leasehold Improvements	2,500
		2,889
	Less: accumulated depreciation and amortization	-856
		$2,033
Intangible Assets	'
		31-Dec-13
	Patents and Trademarks	$3,790
	Less: accumulated amortization	-8
		$3,782

Note_11_Fair_Value_Measurement1

Note 11 - Fair Value Measurements (Tables)	9 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	'
		Total	Level 1	Level 2	Level 3
	Assets	$-	$-	$-	$-
	Total assets measured at fair value	-	-	-	-
	Liabilities
	Derivative Liability	32,309,105	-	-	32,309,105
	Related Party convertible notes payable, net of discount	14,727	-	-	14,727
	Convertible notes payable, net of discount	2,162	-	-	2,162
	Total liabilities measured at fair value	$32,325,994	$-	$-	$32,325,994

Note_2_Income_Taxes_Schedule_o

Note 2 - Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Tables)	9 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Effective Income Tax Rate Reconciliation	'
		2013
	Federal Tax Benefit (Expense) at Statutory Rates	($11,065,400)
	Stock for services	12,400
	Depreciation	-200
	Excess tax gain on disposal over book	100
	Related party accruals	1,000
	Loss on FV of Derivative	10,990,400
	Valuation Allowance Adjustment	61,700
	Net Deferred Tax Benefit (Expense)	-

Note_2_Income_Taxes_Schedule_o1

Note 2 - Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Tables)	9 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Deferred Tax Assets and Liabilities	'
		2013
	Deferred tax assets:
	Operating Loss Carryforwards	$61,700
	Related party accruals	1,500
	Deferred tax liability:	-
	Depreciation	-300
	Valuation Allowance Adjustment	-62,900
	Deferred Tax Asset (Liability)	-

Note_1_Summary_of_Significant_2

Note 1 - Summary of Significant Accounting Policies (Details) (USD $)	9 Months Ended
	Dec. 31, 2013	Jul. 12, 2013
Entity Incorporation, Date of Incorporation	5-Nov-04	'
Entity Information, Date to Change Former Legal or Registered Name	18-Nov-13	'
Noncash or Part Noncash Acquisition, Shares Issued	6,500,000	'
Common Stock, shares outstanding	7,825,000	'
Business Acquisition, Percentage of Voting Interests Acquired	'	83.10%
Sales Price	$60,000	'
Sahara Sun Tanning	'	'
Sales Price	60,000	'
Broker's fee from sale of business	$10,000	'

Note_1_Summary_of_Significant_3

Note 1 - Summary of Significant Accounting Policies: Inventoy (Details) (USD $)	Dec. 31, 2013
Details	'
Inventory, Raw Materials, Gross	$2,467
Inventory, Finished Goods, Gross	$1,512

Note_1_Summary_of_Significant_4

Note 1 - Summary of Significant Accounting Policies: Fixed Assets (Details) (USD $)	9 Months Ended
	Dec. 31, 2013
Depreciation	$1,163
Loss from Discontinued Operations	'
Depreciation	307
General and Administrative Expense	'
Depreciation	$856

Note_1_Summary_of_Significant_5

Note 1 - Summary of Significant Accounting Policies: Intangible Assets Disclosure (Details) (USD $)	9 Months Ended
	Dec. 31, 2013
Amortization of Intangible Assets	$146
Loss from Discontinued Operations	'
Amortization of Intangible Assets	138
General and Administrative Expense	'
Amortization of Intangible Assets	$8

Note_1_Summary_of_Significant_6

Note 1 - Summary of Significant Accounting Policies: Advertising Costs (Details) (USD $)	9 Months Ended
	Dec. 31, 2013
Details	'
Advertising Expense	$316

Note_2_Income_Taxes_Details

Note 2 - Income Taxes (Details) (USD $)	9 Months Ended
	Dec. 31, 2013
Details	'
Operating Loss Carryforwards	$181,000
Operating Loss Carryforwards, Expiration Date	31-Dec-33
Effective Income Tax Rate Reconciliation, Percent	34.00%
Current Federal Tax Expense (Benefit)	-61,700
Operating Loss Carryforwards, Valuation Allowance	$61,700

Note_2_Income_Taxes_Schedule_o2

Note 2 - Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Details) (USD $)	9 Months Ended
	Dec. 31, 2013
Details	'
Federal Tax Benefit (Expense) at Statutory Rates	($11,065,400)
Stock for services	12,400
Depreciation	-200
Excess tax gain on disposal over book	100
Related party accruals	1,000
Loss on FV of Derivative	10,990,400
Valuation Allowance Adjustment	61,700
Net Deferred Tax Benefit (Expense)	$0

Note_2_Income_Taxes_Schedule_o3

Note 2 - Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Details) (USD $)	Dec. 31, 2013
Deferred tax assets:	'
Deferred Tax Assets, Operating Loss Carryforwards	$61,700
Related party accruals	1,500
Deferred Tax Liabilities, Gross	0
Depreciation	-300
Valuation Allowance Adjustment	-62,900
Deferred Tax Asset (Liability)	$0

Note_3_Common_Stock_Details

Note 3 - Common Stock (Details) (Wild Earth Naturals Inc)	9 Months Ended
	Dec. 31, 2013
Wild Earth Naturals Inc	'
Shares issued for cash, Shares	6,500,000

Note_4_Convertible_Notes_Payab1

Note 4 - Convertible Notes Payable - Related and Non-related Party (Details) (USD $)	9 Months Ended
	Dec. 31, 2013	Dec. 31, 2013	Apr. 22, 2013	Apr. 22, 2013
		Subsequent Event	Notes sold between investors	Related Party
Debt Instrument, Face Amount	'	'	'	$78,112
Debt Instrument, Convertible, Terms of Conversion Feature	'the principal (but not the interest) of the new notes is convertible into shares of the Company’s common stock at the rate 4.25% of the then issued and outstanding shares of the Company’s common stock for each $10,000 in principal converted	'	'	'
Notes Payable	'	'	68,112	'
Accrued interest	4,319	'	'	'
Stock Issued During Period, Shares, Conversion of Convertible Securities	658,533	3,889,071	'	'
Beneficial conversion value	475,055	'	'	'
Amortization of note discount	12,666	'	'	'
Remaining note discount	61,223	'	'	'
Debt Conversion, Converted Instrument, Amount	'	78,112	'	'
Market Value of conversions	$32,331,553	$32,331,553	'	'

Note_5_Derivative_Liability_Sc

Note 5 - Derivative Liability: Schedule of Derivative Liabilities at Fair Value (Details) (USD $)	9 Months Ended
	Dec. 31, 2013
Details	'
Market Value of conversions	$32,331,553
Extinguishment of debt upon conversion	-78,112
Extinguishment of remaining debt discount upon conversion	55,664
Derivative liability at December 31, 2013	$32,309,105

Note_6_Due_To_Related_Parties_

Note 6 - Due To Related Parties (Details) (USD $)	9 Months Ended
	Dec. 31, 2013
Amount owed to certain shareholders	$196,279
Contributed Capital	51,684
Investor	'
Contributed Capital	$3,060

Note_7_Sahara_Sun_Sale_Details

Note 7 - Sahara Sun Sale (Details) (USD $)	9 Months Ended
	Dec. 31, 2013
Sales Price	$60,000
Neil Blosch	'
Professional Fees	50,000
Sahara Sun Tanning	'
Sales Price	60,000
Broker's fee from sale of business	$10,000

Note_7_Sahara_Sun_Sale_Schedul

Note 7 - Sahara Sun Sale: Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures (Details) (USD $)	9 Months Ended
	Dec. 31, 2013
Details	'
Sales Price	$60,000
Inventory	1,018
Property and equipment, net	964
Total assets sold	1,982
Gain (Loss) on Disposition of Assets for Financial Service Operations, Total	58,018
Revenue	22,375
Cost of revenue	1,458
Gross profit	20,917
Operating expenes	111,113
Other income (expenses)	'
Gain (Loss) on Disposition of Assets for Financial Service Operations	58,018
Income (loss) from discontinued operations	($32,178)

Note_8_Commitments_and_Conting2

Note 8 - Commitments and Contingencies (Details) (USD $)	9 Months Ended
	Dec. 31, 2013
Operating Leases, Rent Expense, Net	$4,062
Minimum	'
Operating Leases, Rent Expense, Minimum Rentals	681
Maximum	'
Operating Leases, Rent Expense, Minimum Rentals	$1,392

Note_8_Commitments_and_Conting3

Note 8 - Commitments and Contingencies: Schedule of Future Minimum Rental Payments for Operating Leases (Details) (USD $)	Dec. 31, 2013
Details	'
2014	$681
Total	$681

Note_9_Going_Concern_Considera1

Note 9 - Going Concern Considerations (Details) (USD $)	Dec. 31, 2013
Details	'
Retained Earnings (Accumulated Deficit)	($32,545,372)
Total Assets	27,312
Total Liabilities	32,531,837
Working capital deficit	($32,494,332)

Note_10_Fixed_Assets_and_Intan2

Note 10 - Fixed Assets and Intangibles: Fixed assets (Details) (USD $)	Dec. 31, 2013
Details	'
Furniture and Equipment	$389
Leasehold Improvements	2,500
Property, Plant and Equipment, Gross	2,889
Less: accumulated depreciation and amortization	-856
Property, Plant and Equipment, Net, Total	$2,033

Note_10_Fixed_Assets_and_Intan3

Note 10 - Fixed Assets and Intangibles: Intangible Assets (Details) (USD $)	Dec. 31, 2013
Details	'
Patents and Trademarks	$3,790
Less: accumulated amortization	-8
Finite-Lived Intangible Assets, Net, Total	$3,782

Note_11_Fair_Value_Measurement2

Note 11 - Fair Value Measurements: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) (USD $)	Dec. 31, 2013
Liabilites	'
Derivative liability at December 31, 2013	$32,309,105
Related party convertible notes payable, net of discount	14,727
Convertible notes payable, net of discount	2,162
Total	'
Total assets measured at fair value	0
Liabilites	'
Derivative liability at December 31, 2013	32,309,105
Related party convertible notes payable, net of discount	14,727
Convertible notes payable, net of discount	2,162
Total liabilities measured at fair value	32,325,994
Fair Value, Inputs, Level 1	'
Total assets measured at fair value	0
Liabilites	'
Derivative liability at December 31, 2013	0
Related party convertible notes payable, net of discount	0
Convertible notes payable, net of discount	0
Total liabilities measured at fair value	0
Fair Value, Inputs, Level 2	'
Total assets measured at fair value	0
Liabilites	'
Derivative liability at December 31, 2013	0
Related party convertible notes payable, net of discount	0
Convertible notes payable, net of discount	0
Total liabilities measured at fair value	0
Fair Value, Inputs, Level 3	'
Total assets measured at fair value	0
Liabilites	'
Derivative liability at December 31, 2013	32,309,105
Related party convertible notes payable, net of discount	14,727
Convertible notes payable, net of discount	2,162
Total liabilities measured at fair value	$32,325,994

Note_12_Subsequent_Events_Deta

Note 12 - Subsequent Events (Details) (USD $)	9 Months Ended
	Dec. 31, 2013
Market Value of conversions	$32,331,553
Stock Issued During Period, Shares, Conversion of Convertible Securities	658,533
Subsequent Event	'
Market Value of conversions	32,331,553
Stock Issued During Period, Shares, Conversion of Convertible Securities	3,889,071
Subsequent Event | Kush Inc	'
Development Stage Entities, Stock Issued, Value, Issued for Noncash Consideration	1,000,000
Development Stage Entities, Equity Issuance, Per Share Amount	$1.25
Subsequent Event | Chief Executive Officer	'
Salaries, Wages and Officers' Compensation	5,000
Signing Bonus	60,000
Subsequent Event | Investor	'
Market Value of conversions	10,000
Stock Issued During Period, Shares, Conversion of Convertible Securities	497,886
Subsequent Event | Investor 2	'
Market Value of conversions	1,000
Stock Issued During Period, Shares, Conversion of Convertible Securities	49,788
Subsequent Event | Investor 3	'
Market Value of conversions	$67,112
Stock Issued During Period, Shares, Conversion of Convertible Securities	3,341,397