GSRX Industries (GSRX) 10-Q 20 Sep 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Sep. 20, 2019
Document And Entity Information
Entity Registrant Name	GSRX INDUSTRIES INC.
Entity Central Index Key	0001381240
Document Type	10-Q
Document Period End Date	Jun. 30, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		80,653,142
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2019

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Current Assets
Cash	$ 843,612	$ 1,313,645
Cash, held in escrow	422,856
Accounts Receivable	22,498	37,090
Inventory	403,610	360,460
Prepaid Inventory	179,971	514,515
Prepaid Expenses	21,300	23,800
Total Current Assets	1,893,847	2,249,510
Fixed Assets
Furniture, Fixtures and Equipment	550,228	464,832
Building, Land and Leasehold Improvements	2,179,621	2,197,191
Accumulated Depreciation	(206,419)	(108,421)
Total Net Fixed Assets	2,523,430	2,553,602
Other Assets
Licenses	812,685	812,300
Deposits	272,460	399,551
Patent Application Costs (Note 7)	1,943,934	1,808,388
Investments, fair value (Note 2)	10,864,892
Investments, cost method (Note 2)	70,000
Right of Use (Note 2)	2,621,383
Construction in Progress (Note 5)	648,876	777,294
Total Other Assets	17,234,230	3,797,533
Total Assets	21,651,507	8,600,645
Current Liabilities
Accounts Payable	533,784	721,939
Accrued Expenses	86,074	1,463
Lease Liability - current (Note 2)	590,139
Advances Payable	1,100	1,100
Total Current Liabilities	1,211,097	724,502
Long Term Liabilities
Lease Liability - non current (Note 2)	2,258,129
Total Long Term Liabilities	2,258,129
Total Liabilities	3,469,226	724,502
Commitments and Contingencies (Note 8)
Stockholders' Equity (Note 3)
Preferred Stock, convertible, $.001 par value; 1,000 shares authorized; 1,000 issued and outstanding as of June 30, 2019 and December 31, 2018, respectively	1	1
Common Stock $.001 par value 100,000,000 authorized; 59,086,236 and 45,235,533 issued and outstanding; 504,906 and 799,770 authorized but not issued as of June 30, 2019 and December 31, 2018, respectively	59,592	46,036
Joint venture equity
Additional paid-in capital	65,745,472	49,750,553
Retained Deficit	(47,605,042)	(42,322,236)
Equity Attributable to GSRX Industries Inc.	18,200,023	7,474,354
Non-Controlling Interest	(17,742)	401,789
Total Stockholders' Equity	18,182,281	7,876,143
Total Liabilities and Stockholders' Equity	$ 21,651,507	$ 8,600,645

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares issued	1,000	1,000
Preferred stock, shares outstanding	1,000	1,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	59,086,236	45,235,533
Common stock, shares outstanding	59,086,236	45,235,533
Number of shares authorized but not issued	504,906	799,770

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenues
Revenues	$ 3,439,225	$ 353,430	$ 6,305,304	$ 355,626
Cost of Goods Sold	2,097,844	200,357	3,478,464	201,178
Gross Profit	1,341,381	153,073	2,826,840	154,448
Operating Expenses
Consulting Fees	413,707	357,990	866,736	674,823
General and Administrative	1,478,002	1,138,396	3,233,356	1,544,233
Professional Fees	212,558	134,464	548,033	326,877
Depreciation Expense	56,977	22,961	101,169	22,961
Stock Based Compensation (Note 3)
Consulting Fees	90,000	2,155,500	635,107	9,450,500
Share Exchange and Ancillary Rights Agreement			1,166,700
Director Fees	14,161		30,087	300,000
Professional Fees			408,000
Total Stock based compensation	104,161	2,155,500	2,239,894	9,750,500
Total Operating Expenses	2,265,405	3,809,311	6,989,188	12,319,394
Loss from Operations	(924,024)	(3,656,238)	(4,162,348)	(12,164,946)
Other Income (Expenses)
Rent Income	31,500	8,585	57,256	8,585
Abandonment of Option to Purchase Building	(200,000)		(200,000)
Write of leasehold improvements and rent deposits	(654,426)		(654,426)
Unrealized loss on investments	(802,106)		(802,106)
Total Other Income (Expenses)	(1,625,032)	8,585	(1,599,276)	8,585
Loss From Operations Before Provision for Income Taxes	(2,549,056)	(3,647,653)	(5,761,624)	(12,156,361)
Provision for Income Taxes (Note 4)
Net Loss	(2,549,056)	(3,647,653)	(5,761,624)	(12,156,361)
Net Loss Attributable to Non-Controlling Interest	(353,451)	(163,952)	(478,818)	(164,470)
Net Loss Attributable to GSRX Industries Inc.	$ (2,195,605)	$ (3,483,701)	$ (5,282,806)	$ (11,991,891)
Basic loss per share	$ (0.04)	$ (0.08)	$ (0.10)	$ (0.28)
Weighted average number of common shares outstanding	59,117,117	43,150,486	52,633,839	42,246,571

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Deficit [Member]	Non-Controlling Interest [Member]	Total
Balance at Dec. 31, 2017	$ 1	$ 40,895	$ 33,349,144	$ (26,082,960)		$ 7,307,080
Balance, shares at Dec. 31, 2017	1,000	40,895,037
Issuance of Shares and Warrants for Cash		$ 155	465,345			465,500
Issuance of Shares and Warrants for Cash, shares		155,167
Issuance of Shares for Cash		$ 1,965	4,352,299			4,354,264
Issuance of Shares for Cash, shares		1,964,104
Issuance of Shares for Services		$ 2,021	10,017,855			10,019,876
Issuance of Shares for Services, shares		2,021,225
Shares Authorized for Services, Not Issued as of Statement Date		$ 800	1,278,831			1,279,631
Shares Authorized for Services, Not Issued as of Statement Date, shares		799,770
Shares Issued for Purchase of Patents		$ 200	949,800			950,000
Shares Issued for Purchase of Patents, shares		200,000
Recognition of Non-Controlling Interest Attributable to Spirulinex, LLC			(662,721)		662,721
Capital Contributed by Non-Controlling Interests					350,900	350,900
Net Loss				(16,239,276)	(611,832)	(16,851,108)
Balance at Dec. 31, 2018	$ 1	$ 46,036	49,750,553	(42,322,236)	401,789	7,876,143
Balance, shares at Dec. 31, 2018	1,000	46,035,303
Issuance of Shares and Warrants for Cash		$ 622	776,378			777,000
Issuance of Shares and Warrants for Cash, shares		621,600
Issuance of Shares for Services		$ 762	968,270			969,032
Issuance of Shares for Services, shares		762,335
Issuance of Shares for Cash, Not Issued as of Statement Date		$ 400	199,600			200,000
Issuance of Shares for Cash, Not Issued as of Statement Date, shares		400,000
Shares Authorized for Services, Not Issued as of Statement Date		$ 105	104,056			104,161
Shares Authorized for Services, Not Issued as of Statement Date, shares		104,906
Capital Contributed by Non-Controlling Interests			1,124,584		59,287	1,183,871
Shares issued in Share Exchange and Ancillary Agreement		$ 11,667	12,822,031			12,833,698
Shares issued in Share Exchange and Ancillary Agreement, shares		11,666,998
Net Loss				(5,282,806)	(478,818)	(5,761,624)
Balance at Jun. 30, 2019	$ 1	$ 59,592	$ 65,745,472	$ (47,605,042)	$ (17,742)	$ 18,182,281
Balance, shares at Jun. 30, 2019	1,000	59,591,142

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Cash Flow from Operating Activities
Net Loss	$ (2,549,056)	$ (3,647,653)	$ (5,761,624)	$ (12,156,361)	$ (16,851,108)
Adjustments to Reconcile Net Loss to Net Cash used in Operating Activities
Issuance of Common Stock for Services			2,239,894	9,750,500
Depreciation Expense	56,977	22,961	101,169	22,961
Abandonment of Option to Purchase Building	200,000		200,000
Write of leasehold improvements and rent deposits	654,426		654,426
Unrealized loss on investments	802,106		802,106
Changes in Operating Assets and Liabilities:
Accounts Receivable			14,592	(97,993)
Inventory			(43,150)	(300,166)
Prepaid Inventory			334,544
Prepaid Expenses			2,500	(72,647)
Accounts Payable			(188,156)	(5,826)
Accrued Expenses			84,611	29,613
Advances Payable				1,522
Lease liability - current			226,885
Net Cash Used in Operating Activities			(1,332,203)	(2,828,397)
Cash Flow from Investing Activities
Deposit			(280,409)	(272,900)
Purchase of Fixed Assets			(67,826)	(2,134,241)
Licenses			(385)	(309,300)
Patent Application Costs incurred			(135,546)	(572,023)
Investments, cost method			(70,000)
Construction in Progress			(321,679)	(41,051)
Net Cash Used in Investing Activities			(875,845)	(3,329,515)
Cash Flow from Financing Activities
Issuance of Common Stock for Cash			977,000	3,525,265
Sale of Equity in Subsidiaries			1,124,584
Cash Contributed by Non-controlling Interests			59,287	1,390
Net Cash Provided by Financing Activities			2,160,871	3,526,655
Net Increase (Decrease) in Cash			(47,177)	(2,631,257)
Cash at Beginning of Period			1,313,645	6,758,018	6,758,018
Cash at End of Period	$ 1,266,468	$ 4,126,761	1,266,468	4,126,761	$ 1,313,645
Cash paid during the period for:
Interest
Income Taxes
Supplemental Disclosure of Non-cash Investing and Financing Activities
Common stock issued for Patent Application Costs				950,000
Common stock issued for Investments, fair value			11,666,998
Reclassification of Construction in Progress to Fixed Assets				$ 128,822

Nature of Operations

Nature of Operations	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations	1. Nature of Operations GSRX Industries Inc. (“the Company”) is a Nevada corporation formed under the name Cyberspace Vita, Inc. (“Cyberspace”) on November 7, 2006. Cyberspace’s initial business plan was related to the online sale of vitamins and supplements. On May 11, 2017, the Company entered into a share exchange agreement (the “Exchange Agreement”) with Peter Zachariou, the majority shareholder of Cyberspace (the “Shareholder”), Project 1493, LLC, a limited liability company organized under the laws of the Commonwealth of Puerto Rico (“1493”), and Peach Management, LLC (“Peach”) the sole member of 1493 (the “Member”), pursuant to which the Member transferred all of the outstanding membership interests of 1493 to the Company in exchange for 16,690,912 restricted shares of common stock of the Company (the “Exchange Shares”), warrants to purchase up to 3,000,000 shares of common stock at an exercise price of $0.50 per share for a period of three (3) years from the date of issuance (the “Exchange Warrants”) and 1,000 shares of Series A Preferred Stock that grants the holders thereof fifty-one percent (51%) voting power (the “Preferred Shares” and together with the Exchange Shares, and the Exchange Warrants, the “Exchange Securities”). As a result of the Exchange Agreement, 1493 became a wholly-owned subsidiary of the Company, and the business of 1493 became the business of the Company. At the time of the Exchange Agreement, Cyberspace was not engaged in any business activity. The Company accounted for the acquisition of 1493 as a reverse merger and all prior periods presented are those of 1493. The Company is in the business of acquiring, developing and operating medical cannabis dispensaries throughout Puerto Rico; cannabis related businesses in California and real estate leasing in Puerto Rico and California. The Company entered into the Final Purchasing Agreements (“FPA”) The Company operates six dispensaries as follows: Location State/Territory Date Opened Purchase Price Dorado Puerto Rico March 28, 2018 $ 100,000 Fajardo Puerto Rico December 28, 2018 $ 100,000 Carolina Puerto Rico June 1, 2018 $ 100,000 Hato Rey Puerto Rico June 1, 2018 $ 128,000 San Juan Puerto Rico October 2, 2018 $ 75,000 Point Arena California April 2, 2018 $ 350,000 The FPA’s have an indefinite life and are not being amortized.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation The consolidated financial statements included herein have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been omitted. However, in the opinion of management, all adjustments (which include only normal recurring adjustments, unless otherwise indicated) necessary to present fairly the consolidated financial position and results of its operations for the periods presented have been made. The results for interim periods are not necessarily indicative of trends or of results to be expected for the full year. These consolidated financial statements should be read in conjunction with the financial statements of the Company for the year ended December 31, 2018 (including the notes thereto) set forth in Form 10-K filed with the Securities and Exchange Commission on April 16, 2019. Principles of Consolidation The consolidated financial statements through June 30, 2019 include the accounts of the Company and the following entities, all of which have fiscal year ends of December 31. (Note 1). ● 100% owned subsidiary, Project 1493, LLC; ● 100% owned subsidiary, Andalucia 511, LLC; ● 51% majority owned subsidiary, Spirulinex, LLC; ● 55% majority owned subsidiary, Sunset Connect Oakland, LLC; ● 55% majority owned, Green Spirit Essentials, LLC; ● 100% owned subsidiary, Green Spirit Mendocino, LLC; and ● 100% owned subsidiary, 138 Main Street PA, LLC. ● 100% owned subsidiary, GSRX SUPES, LLC ● 100% owned subsidiary, Point Arena Supply Co., LLC ● 100% owned subsidiary, Ukiah Supply Company, LLC ● 100% owned subsidiary, Pure and Natural, LLC ● 96%% owned subsidiary, Point Arena Manufacturing, LLC ● 99% owned subsidiary, Point Arena Distribution, LLC ● 51% majority owned subsidiary, Pure and Natural-Lakeway, LLC ● 51% majority owned subsidiary, Pure and Natural One-TN, LLC ● 96% owned subsidiary, Green Room Palm Springs, LLC All intercompany transactions have been eliminated in the consolidated financial statements. Use of Estimates and Assumptions The preparation of the consolidated financial statements that are in conformity with U.S. generally accepted accounting principles 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 consolidated financial statements. Cash and Cash Equivalents The Company considers all cash on hand, cash in banks and all highly liquid debt instruments purchased with a maturity of three months at purchase or less to be cash and cash equivalents. At times, cash and cash equivalent balances at a limited number of banks and financial institutions may exceed insurable amounts. At June 30, 2019 the Company had $0 in excess of FDIC depository insurance coverage. The Company believes it mitigates its risks by depositing cash or investing in cash equivalents in major financial institutions. Cash held in escrow, in the name of the Company, is held by Gunnison Bank (“Gunnison”). The escrow account was established to hold the deposits from the sale of equity in subsidiaries and hold funds for businesses under subscription agreements. There are no restrictions on the funds held by Gunnison on the Company’s behalf. Investments, fair value On March 30, 2019 the Company entered into a Share Exchange Agreement (the “Share Agreement”) and an Ancillary Rights Agreement (the “Ancillary Agreement”) with Chemesis International Inc., a British Columbian Corporation (“CADMF”). In the Share Agreement, the Company received 7,291,874 restricted shares of common stock of CADMF. Fair value of the investment as of June 30, 2019 was $10,864,892. CADMF is quoted on the OTC market and closed on Friday, June 28, 2019 at $1.49 per share. Investments, cost method Pure and Natural, LLC made a $50,000 investment on January 4, 2019 for a 10% equity and profits interest in The Zen Stop, LLC. The Zen Stop is a mobile wellness business called “ Zen Stop.” Pure and Natural, LLC purchased 25,167 membership units in Buzznog, LLC for $20,000 on March 6, 2019. The investment is carried at the cost basis as it is a private company and fair value cannot be determined. Revenue Recognition In accordance with the new guidance, the Company recognizes revenue at an amount that reflects the consideration that the Company expects to be entitled to receive in exchange for transferring goods or services to its customers. The Company’s policy is to record revenue when control of the goods transfers to the customer. In limited instances when products are sold under consignment arrangements, the Company does not recognize revenue until control over such products has transferred to the end consumer. The Company incurs costs associated with product distribution, such as freight and handling costs. The Company has elected to treat these costs as fulfillment activities and recognizes these costs at the same time that it recognizes the underlying product revenue. As this policy election is in line with the Company’s previous accounting practices, the treatment of shipping and handling activities under Topic 606 did not have any impact on the Company’s results of operations, financial condition and/or financial statement disclosures. The following table presents the Company’s revenues disaggregated by type and by state/territory: For the Three Months Ended June 30, For the Six Months Ended June 30, 2019 2018 2019 2018 Revenues by Type Wholesale $ 11,955 $ - $ 17,753 $ - Retail 3,427,270 353,430 6,287,551 355,626 Total $ 3,439,225 $ 353,430 $ 6,305,304 $ 355,626 For the Three Months Ended June 30, For the Six Months Ended June 30, 2019 2018 2019 2018 Revenues by State/Territory California $ 157,684 $ - $ 279,580 $ - Tennessee 15,353 $ - 25,665 - Texas 15,656 - 44,846 - Puerto Rico 3,250,532 353,430 5,955,213 355,626 Total $ 3,439,225 $ 353,430 $ 6,305,304 $ 355,626 Accounts Receivable The Company carries its accounts receivable at their estimated realizable amounts and periodically evaluates the credit condition of its customers. The allowance for uncollectible accounts receivable is based on the Company’s historical bad debt experience and on management’s evaluation of collectability of the individual outstanding balances. As of June 30, 2019, the Company had not identified any uncollectible accounts. Inventory The Company’s inventory is stated at the lower of cost or market. Inventory consists of cannabis products, such as flower, edibles, creams, oils and cannabis accessories as pipes, bowls and cartridges; and CBD products, such as soft gels, tinctures, balms, pain cream and vape pens. Inventory is comprised of the following items: As of As of June 30, 2019 December 31, 2018 Finished goods – flower $ 36,515 $ 137,592 Finished goods – cannabis products 244,402 191,468 Finished goods – CBD products 122,693 31,400 Total $ 403,610 $ 360,460 As of June 30, 2019, the Company had paid for inventory which had not been delivered in the amount of $179,971. Fixed Assets Fixed assets are recorded at cost and are depreciated using the straight-line method over estimated useful lives as follows: Type of Asset Estimated Life Furniture, Fixtures and Equipment 5 – 10 years Building and Leasehold improvements 5 - 25 years Intangible Costs The Company has incurred costs related to Patent Application Costs during the year ended December 31, 2018 and quarter ended June 30, 2019, consisting of $1,943,934 of legal fees. The patent applications will continue to be filed over the next several quarters. As the patents have not been issued as of June 30, 2019, no amortization has been applied against the patent costs. If the patents are approved, the Company will amortize the patent application costs over their useful lives. If the patents are not approved, the patent application costs will be expensed and charged to operations. (Note 7). Share based Compensation Compensation cost relating to share-based payment transactions (including the cost of all employee stock options) is required to be recognized in the consolidated financial statements and covers a wide range of share-based compensation arrangements including share options, restricted share plans, performance-based awards, share appreciation rights, and employee share purchase plans. That cost is measured based on the estimated fair value of the equity or liability instruments issued. (See Note 3). Fair Value of Financial Instruments The carrying value of the Company’s current liabilities approximates fair value because of the short maturity of these instruments. Unless otherwise noted, it is management’s opinion the Company is not exposed, except for cash balances in excess of the FDIC depository insurance coverage, to significant interest, currency or credit risks arising from these financial instruments. Income Taxes The Company follows the accrual method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on the deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company was organized under the laws of Nevada and therefore will be taxed at statutory U.S. federal corporate income tax rates. Basic Earnings per Share The Company computes net loss per share in accordance with FASB ASC 260 “Earnings per Share”, which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. Basic net loss per share amounts are computed by dividing the net loss by the weighted average number of common shares outstanding. Potentially dilutive securities have been excluded from the Company’s earnings per share calculation due to the effect of being anti-dilutive. The total number of potentially dilutive securities which have been excluded is 6,995,796. (Note 3). Recent Accounting Pronouncements As of June 30, 2019 and through September 20, 2019, there were several new accounting pronouncements issued by the Financial Accounting Standards Board. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s financial position or future operating results. The Company will monitor these emerging issues to assess any potential future impact on its financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). This standard requires all leases that have a term of over 12 months to be recognized on the balance sheet with the liability for lease payments and the corresponding right-of-use asset initially measured at the present value of amounts expected to be paid over the term. Recognition of the costs of these leases on the income statement will be dependent upon their classification as either an operating or a financing lease. Costs of an operating lease will continue to be recognized as a single operating expense on a straight-line basis over the lease term. On January 1, 2019 we adopted this standard on our consolidated financial statements.

Equity

Equity	6 Months Ended
	Jun. 30, 2019
Stockholders' Equity Note [Abstract]
Equity	3. Equity The following table illustrates the common stock transactions for the six months ended June 30, 2019: Category Common Shares Cash, common shares 621,600 Services, common shares 762,335 Cash, common shares, not issued 400,000 Shares issued in Share Exchange and Ancillary Agreement 11,666,998 Services, authorized but not issued 104,906 Total 13,555,839 During the six months ended June 30, 2019, issued 621,600 shares of the Company’s .001 par value common stock, resulting in net proceeds of $777,000. During the six months ended June 30, 2019, consultants received 762,335 shares of common stock for legal, professional, consulting and advisory services provided for the Company with a fair market value of $969,032. During the six months ended June 30, 2019, issued 400,000 shares of the Company’s .001 par value common stock, resulting in net proceeds of $200,000. The shares were issued subsequent to June 30, 2019. During the six months, the Company entered into a Share Exchange Agreement and an Ancillary Rights Agreement with Chemesis International Inc. In the Share Agreement, the Company issued 11,666,998 restricted shares of the Company’s common stock. During the six months ended June 30, 2019, consultants received 104,906 shares of common stock for legal, professional, consulting and advisory services provided for the Company with a fair market value of $104,161. During the six months ended June 30, 2019, the Company authorized the issuance of 15,000 shares of common stock to Dorado Consulting, LLC (Note 6) for services rendered to the Company with a fair market value of $16,500. During the six months ended June 30, 2019, the Company authorized the issuance of 315,000 shares of common stock to Thomas Gingerich, Chief Financial Officer (Note 6), for services rendered to the Company with a fair market value of $394,500. Series A Preferred Stock The holder of Series A Preferred Stock shall have full voting rights and shall vote together as a single class with the holders of the Company’s common stock. The holder of Series A Preferred Stock is entitled to fifty-one percent (51%) of the total votes on all matters brought before shareholders of the Company, regardless of the actual number of shares of Series A Preferred Stock then outstanding. In addition, the Company is prohibited from issuing any other class of preferred stock without first obtaining the prior approval of the holders of Series A Preferred Stock. All Series A Preferred stock issued and outstanding is held by Peach Management, LLC, a related party. Blank Check Preferred Stock The board of directors will be authorized, subject to any limitations prescribed by law, without further vote or action by the common stockholders, to issue from time to time shares of preferred stock in one or more series. Each series of preferred stock will have the number of shares, designations, preferences, voting powers, qualifications and special or relative rights or privileges as shall be determined by the board of directors, which may include, among others, dividend rights, voting rights, liquidation preferences, conversion rights and preemptive rights. Warrants As of June 30, 2019, the Company had outstanding warrants to purchase 6,995,796 shares of common stock (the “Warrants”). Each Warrant represents the right to purchase one share of common stock at various exercise prices per share for a period of two (2) or three (3) years from the date of issuance. Warrants Issued Exercise Price Expiration Date May 11, 2017 6,038,462 $ .50 May 11, 2020 February 23, 2018 232,334 $ 6.00 February 23, 2021 October 5, 2018 517,800 $ 2.50 October 5, 2020 March 8, 2019 207,200 $ 1.75 March 7, 2021 Total 6,995,796 The Company may issue warrants to non-employees in capital raising transactions or for services. In accordance with guidance in ASC Topic 718, the cost of warrants issued to non-employees is measured on the grant date based on the fair value. The fair value is determined using the Black-Scholes option pricing model. The resulting amount is charged to expense on the straight-line basis over the period in which the Company expects to receive the benefit, which is generally the vesting period. No warrants were issued for compensation during the period ended June 30, 2019. All of the outstanding warrants granted were fully vested on the grant date. January 2019 Stock Offering In January and February 2019, the Company entered into a subscription agreement (the “January Agreement”) with selected accredited investors. Pursuant to the terms of the January Agreement, the Company offered up to $1,500,000 in units (each, a “Unit” and collectively, the “Units”) at a purchase price of $1.25 per Unit (the “January Offering”). Each Unit consisted of (i) one (1) share of the Company’s common stock, par value $0.001 per share (the “Shares”); and (ii) warrants to purchase shares of the Company’s common stock, par value $0.001 per share (the “ Warrants Sale of Equity in Subsidiaries On March 29, 2019 the Company sold partial interests in its wholly owned subsidiaries to an investor as follows: Subsidiary % Sold Amount Received Point Arena Manufacturing, LLC 1.5 % $ 125,001 Point Arena Distribution, LLC 1.0 % 50,000 Green Room Palm Springs, LLC 1.5 % 158,571 Total $ 333,572 As a result of the transaction, the Company reported $328,819 as additional paid in capital and $4,753 as included in non-controlling interest. On April 29, 2019, the investor transferred his partial interest from Point Arena Distribution, LLC to Green Room Palm Springs, LLC. The investor also contributed the unit price difference of $2,857. On June 10, 2019 the Company sold partial interests in its wholly owned subsidiaries to an investor as follows: Subsidiary % Sold Amount Received Point Arena Manufacturing, LLC 2.5 % $ 208,435 Green Room Palm Springs, LLC 2.0 % 211,428 Total $ 419,863 As a result of the transaction, the Company reported $411,465 as additional paid in capital and $8,398 as included in non-controlling interest. Share Exchange and Ancillary Rights Agreements – Chemesis International Inc. On March 30, 2019 the Company entered into a Share Exchange Agreement (the “Share Agreement”) and an Ancillary Rights Agreement (the “Ancillary Agreement”) with Chemesis International Inc., a British Columbian Corporation (“CADMF”). In the Share Agreement, the Company receives 7,291,874 restricted shares of common stock of CADMF and CADMF receives 11,666,998 restricted shares of the Company’s common stock. Closing date of the transaction was March 30, 2019. The exchange allows a mutual leak out. Beginning six months after the closing date, the Company shall be able to sell up to 1,215,313 of the CADMF shares and CADMF shall be able to sell 1,944,500 of the Company’s shares every six months, subject to compliance with any applicable securities laws and stock exchange rules. The Ancillary Rights Agreement (“Agreement”) contains the following representations: 1) CADMF will be entitled to nominate and have one member to the Company’s Board of Directors, as long as CADMF holds 10% or more of the Company’s issued and outstanding common shares. Likewise, the Company will be entitled to nominate and have one member on the CADMF Board of Directors, as long as the Company holds 5% or more of the issued and outstanding common shares. 2) If the Company proposes to issue shares to raise capital, CADMF has a participation right to subscribe for and purchase such number of shares to maintain its equity ownership percentage of the Company. 3) The Company will provide CADMF with the first right of refusal to produce any requested cannabis or hemp-based CBD products if CADMF has production facilities in the jurisdiction the Company has the request (i.e. California or Puerto Rico). CADMF has ten days to respond to the request of product. After that, the Company can request product from a third party. 4) The Agreement may be terminated by written agreement of the Company and CADMF or if CADMF ownership percentage decreases below 5% of the issued and outstanding shares of the Company. The Company recognized no compensation attributable to the Ancillary Rights Agreement during the period ended June 30, 2019. Non-Controlling Interest The following schedule discloses the effects of changes in the Company’s ownership interest in its subsidiaries on the Company’s equity: For the Six Months Ended June 30, 2019 Net loss attributable to GSRX Industries Inc. $ (5,761,624 ) Net Loss Attributable to Non-Controlling Interests (478,818 ) Change from net loss attributable to GSRX Industries Inc. and transfers to Non-Controlling Interest $ (5,282,806 )

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	4. Income Taxes Deferred income taxes are reported using the liability method. Deferred tax assets are recognized for deductible temporary differences 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 bases. 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 deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Construction in Progress

Construction in Progress	6 Months Ended
	Jun. 30, 2019
Fixed Assets
Construction in Progress	5. Construction in progress Construction in progress includes direct and indirect expenditures for the construction and expansion of the Company’s facilities and is stated at its acquisition cost. Independent contractors perform substantially all of the construction and expansion efforts of our facility. Construction in progress includes construction progress payments, engineering costs, equipment not placed in service and other costs directly related to the construction of the facilities. Expenditures are capitalized during the construction period and construction in progress is transferred to the relevant class of property, plant and equipment when the assets are available for use, at which point the depreciation of the asset commences.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions	6. Related Party Transactions The Company entered into executive consulting agreements with its Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”) effective as of January 1, 2018. Pursuant to the agreement with the CEO, the Company agreed to pay to the CEO a monthly fee of $20,000, plus expenses for his services and duties customarily performed by and customary to the role of CEO. Pursuant to the agreement with the CFO, the Company agreed to pay to the CFO a monthly fee of $17,500, plus expenses for his services and duties customarily performed by and customary to the role of CFO. On April 1, 2019, the Company entered into an amended and restated executive consulting agreement with the CFO. Pursuant to the agreement, the Company agreed to pay the CFO compensation as follows: (i) a monthly cash fee of $10,000, payable in accordance with the Company’s standard payroll practices; and (ii) 75,000 restricted shares of the Company’s common stock, par value $0.001 per share, payable quarterly, effective immediately. Effective July 1, 2019, the Company entered into an amended and restated executive consulting agreement with the CEO. Pursuant to the agreement, the Company agreed to pay the Executive Chairman compensation as follows: (i) a monthly cash fee of $0 – $15,000, based on the Company’s monthly revenues, payable in accordance with the Company’s standard payroll practices; and (ii) 200,000 restricted shares of the Company’s common stock, par value $0.001 per share, payable quarterly, effective immediately, and (iii) an acceleration of 14 quarters of the quarterly shares upon a change of control in the Company. Effective July 1, 2019, the Company entered into an amended and restated executive consulting agreement with the CFO. Pursuant to the agreement, the Company agreed to pay the Executive Chairman compensation as follows: (i) a monthly cash fee of $0 – $15,000, based on the Company’s monthly revenues, payable in accordance with the Company’s standard payroll practices; and (ii) 200,000 restricted shares of the Company’s common stock, par value $0.001 per share, payable quarterly, effective immediately and (iii) an acceleration of 14 quarters of the quarterly shares upon a change of control in the Company. During the six months ended June 30, 2019, the CEO and CFO were paid $130,000 and $91,250, respectively. On July 24, 2018, the Company entered into an amended and restated consulting agreement with Peach Management, LLC, an entity controlled by Mr. Christian Briggs, Chairman of the Board of Directors (the “Consultant”). Pursuant to the agreement, the Consultant provides certain consulting services relating to the execution of the Company’s business plan as more fully described in the agreement (the “Consulting Services”). On November 28, 2018, the agreement was assigned to Dorado Consulting, LLC, an entity controlled by Mr. Christian Briggs. On April 1, 2019, the Company entered into an amended and restated executive consulting agreement with the Dorado Consulting, LLC. In consideration of the Consulting Services, the Company agreed to pay to the Consultant compensation as follows: (i) a monthly cash fee of $10,000, payable in accordance with the Company’s standard payroll practices; and (ii) 150,000 restricted shares of the Company’s common stock, par value $0.001 per share, payable quarterly, effective immediately. Effective July 1, 2019, the Company entered into an amended and restated executive consulting agreement with the Executive Chairman. Pursuant to the agreement, the Company agreed to pay the Executive Chairman compensation as follows: (i) a monthly cash fee of $0 – $15,000, based on the Company’s monthly revenues, payable in accordance with the Company’s standard payroll practices; and (ii) 700,000 restricted shares of the Company’s common stock, par value $0.001 per share, payable quarterly, effective immediately and (iii) an acceleration of 14 quarters of the quarterly shares upon a change of control in the Company. During the six months ended June 30, 2019, Dorado was paid $46,000. On April 9, 2018 the Company entered into a consulting agreement with GP Consulting, LLC, an entity owned by Gabrielle Pinto, daughter of Christian Briggs. GP Consulting, LLC, through its employee Gustavo Pinto, serves as the VP of Operations – Puerto Rico (“VP Ops”). Pursuant to the agreement, Gustavo Pinto, , the Company agreed to pay to the VP Ops a monthly fee of $15,000, plus expenses for services and duties customarily performed by and customary to the role of VP Ops. Effective July 1, 2019, the Company entered into an amended and restated executive consulting agreement with the GP Consulting. Pursuant to the agreement, the Company agreed to pay the Executive Chairman compensation as follows: (i) a monthly cash fee of $15,000, payable in accordance with the Company’s standard payroll practices; and (ii) 50,000 restricted shares of the Company’s common stock, par value $0.001 per share, payable quarterly, effective immediately. During the quarter ended June 30, 2019, Dorado was paid $71,196.

Patent Application Costs and In

Patent Application Costs and Intangible Assets	6 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Patent Application Costs and Intangible Assets	7. Patent Application Costs and Intangible Assets The Company has applied for patents which it believes are a new, original and ornamental design for Oral Consumable Flakes. The patents use the methods of preparing solulizable, encapsulated plant-based compositions. During the six months ended June 30, 2019, the Company did not incur any legal and associated costs for the multiple patent applications. As the patents have not been issued as of June 30, 2019, no amortization has been applied against the patent costs. If the patents are approved, the Company will amortize the patent application costs over their useful lives. If the patents are not approved, the patent application costs will be expensed and charged against income.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	8. Commitments and Contingencies Lease Commitments The Company leases various facilities under operating leases which expire at various dates through June 2028. Under the terms of the operating lease agreements, the Company is responsible for certain insurance, taxes and common area maintenance expenses. As of January 1, 2019 the Company adopted ASC 842 requiring lessees to record assets and liabilities on the balance sheet. The Company records rent expense on a straight-line basis over the terms of the underlying leases. Lease expense for the quarters ended June 30, 2019 and 2018 was $437,973 and $51,860, respectively. Aggregate future lease liability payments under ASC 842 are as follows: 2019 $ 750,390 2020 670,116 2021 658,028 2022 615,313 2023 444,917 Thereafter 516,436 Total $ 3,655,200 Option to Purchase Building On May 14, 2018 and November 20, 2018, Andalucia 511, LLC, through its parent company, Project 1493, LLC remitted $50,000 payments for the purpose of extending the option to purchase a building located at 1022 Ashford Avenue in Santuree, Puerto Rico. The option gives the Company an exclusive ninety day option to purchase the building for $1,150,000, which can be executed by written consent, specifying the closing date. The Company will also pay $6,000 rent for the duration of the option agreement. On March 27, 2019 a $100,000 payment was made to extend the option to May 31, 2019. On May 21, 2019 the Company elected to forego the purchase of the building. The Company notified the Option holder of the decision, and released the $200,000 funds held in escrow to the Option holder and terminated the agreement to purchase the building. Risk of Prosecution for Cannabis-Related Companies A company that is connected to the marijuana industry must be aware that cannabis-related companies may be at risk of federal, and perhaps state, criminal prosecution. The Department of Treasury recently issued guidance noting: “The Controlled Substances Act” (“CSA”) makes it illegal under federal law to manufacture, distribute, or dispense cannabis. Many states impose and enforce similar prohibitions. As of June 30, 2019 and September 18, 2019 the Company has not been notified of any pending investigations regarding its planned business activities, and is not currently involved in any such investigations with any regulators. California Operating Licenses Effective January 1, 2018 the State of California allowed for adult use cannabis sales. California’s cannabis licensing system is being implemented in two phases. First, beginning on January 1, 2018, the State began issuing temporary licenses. On January 1, 2019 the State ceased issuing temporary licenses and began transitioning 2018 qualifying temporary licenses to provisional and annual license status. Green Spirit Mendocino, LLC holds a provisional license which expires April 4, 2020. The provisional license was issued by the Bureau of Cannabis Control (“BCC”) while the annual application is pending final approval. Point Arena Manufacturing, LLC (“PAM”) holds a Non-Volatile Type 6 Manufacturing license was issued a provisional license on April 24, 2019 and expires on May 15, 2020. Point Arena Distribution, LLC holds a Distribution Type 11 license issued by the BCC which expires on June 27, 2020. Although the possession, cultivation and distribution of cannabis for medical and adult use is permitted in California, cannabis is a Schedule-I controlled substance and its use remains a violation of federal law. Since federal law criminalizing the use of cannabis preempts state laws that legalize its use, strict enforcement of federal law regarding cannabis would likely result in our inability to proceed with our business plan, especially in respect of our cannabis cultivation, production and dispensaries. In addition, our assets, including real property, cash, equipment and other goods, could be subject to asset forfeiture because cannabis is still federally illegal. Nashville Lease – Pure and Natural, LLC On February 8, 2019, Pure and Natural, LLC entered into an operating lease for a 2,525 square foot CBD retail store at 2306 West End Avenue, Nashville, Tennessee for five years beginning February 1, 2019 and ending January 31, 2024. The initial lease obligation will be $7,364 per month with an escalation of $1/per square foot for the remaining four years. The lease also states a security deposit of $7,364 and for additional rent of $1,403 per month for common area maintenance expenses. The lease has one five-year renewal option. Sponsorship Agreement – BYB Extreme Fighting Series LLC On February 20, 2019 Pure and Natural, LLC (“Pure”) and BYB Extreme Fighting Series, LLC (“BYB”) entered into a Sponsorship Agreement (“Agreement”) to sponsor three events of the BYB EXTREME Series. In consideration of the sponsorship, Pure paid $30,000 on February 20, 2019. The Company will also issue $25,000 of its restricted common stock per event. BYB commits to purchase $25,000 worth of Pure products no less than 45 days before each sponsored event. Endorsement Licensing and Co-Branding Agreement – Matt Sorum On February 27, 2019 Pure and Natural, LLC (“Pure”) and Matt Sorum (“Sorum”) entered into an Endorsement Licensing and Co-Branding Agreement (“Agreement”), to develop, market, promote and sell a unique Matt Sorum Product Line (“Licensed Products”) for dietary supplements derived from hemp containing 0% THC. The Agreement is for an initial three year term, beginning February 27, 2019 and ending February 26, 2022. The Agreement may be extended with the same terms unless either party provides a 60 day notice prior to the initial term. Sorum will be compensated (i) a royalty of 20% of Net Gross Margin of the Licensed Products; (ii) 20% of the Net Gross Margin of any Products sold in connection with any commercial made by Sorum; and (iii) 30% of Net Gross Margin of Licensed Products. The Company further agrees to issue Matt Sorum certain shares of common stock as further consideration under this Agreement. The Company agrees to issue Matt Sorum 2,000 shares of its restricted common stock for each $1,000,000 in gross revenue derived directly from the sale of Licensed Products up to a maximum of 100,000 shares during the Term of this Agreement (the “Compensation Shares”). The Compensation Shares shall be issued at the end of each year of this Agreement. Point Arena Manufacturing and Distribution Lease On February 27, 2019, Point Arena Manufacturing, LLC and Point Arena Distribution, LLC (“Lessees”) entered into an operating lease for a 600 square foot building at 165 Main Street, Point Arena, California for five years beginning March 1, 2019 and ending February 28, 2024, for the purpose of manufacturing and distribution of cannabis products. The initial lease obligation will be $3,000 per month, the first year rent of $36,000 due within 10 days of signing the lease. This payment has not been made as the building has not been made ready. The rent will escalate 2.5% for the remaining four years of the base term. The lease has one five-year renewal option. Preferred Partner and Advertising Agreement – Buzznog, LLC On March 4, 2019 Pure and Natural, LLC (“Pure”) and Buzznog, LLC entered into a Preferred Partner and Advertising Agreement (“Agreement”) allowing Pure to sell cannibidiol products on Buzznog’s website, mobile applications and platforms. Pure will pay Buzznog 20% of the gross profit margin on all products sold using Buzznog’s sites. The Agreement has a term of three years from the moment of its coming into effect. If neither party announces termination of the Agreement at least thirty (90) days before its stated expiration, the Agreement shall automatically extend for a period of one year, and renewing until such time as either party provides notice of termination in accordance with the terms and conditions of the Agreement. Palm Springs Lease – Green Room Palm Springs, LLC On March 6, 2019, the Company entered into an operating lease for a 4,500 square foot cannabis retail store at 2155 N. Palm Canyon Drive, Palm Springs, California for five years and six months beginning March 1, 2019 and ending August 31, 2024. The initial lease obligation will be $6,000 per month for nine months; $10,000 for months ten through fifteen; and a 3% escalation of the monthly lease for the remainder of the base lease. The Company paid a security deposit of $20,000 upon signing the lease. Consulting agreements On March 3, 2019 the Company entered into an engagement letter agreement with MH Legal Services, LLC (“MH”). In connection with the engagement, the Company will pay MH compensation for in-house legal services as follows: (i) a monthly fee of Twelve thousand five hundred dollars ($12,500); and (ii) and a one-time issuance of 150,000 shares of the Company’s restricted common stock, par value $0.001 per share, due within thirty days of signing the engagement letter. On March 29, 2019 the Company entered into a consulting agreement with John Grainer (“Grainer”). In connection with the agreement, the Company will pay Grainer compensation for management, development and operation services as follows: (i) a monthly fee of Fifteen thousand dollars ($15,000); and (ii) the Company will issue to Grainer two hundred thousand (200,000) restricted common shares, par value $0.001 per share. One hundred thousand shares (100,000) will be issued promptly upon execution of the consulting agreement. The remaining 100,000 shares shall accrue on a quarterly basis over a two (2) year period (12,500 per quarter), commencing on the effective date of this Agreement and except for a change in control of GSRX, subsequent share distribution is subject to your continued engagement. If this engagement is terminated prior to the accrual of any quarterly basis share accrual, you shall not be entitled to receive the unaccrued shares. Effective July 1, 2019, the Company entered into an amended and restated executive consulting agreement with the Grainer. Pursuant to the agreement, the Company agreed to pay the Executive Chairman compensation as follows: (i) a monthly cash fee of $10,000, payable in accordance with the Company’s standard payroll practices; and (ii) 50,000 restricted shares of the Company’s common stock, par value $0.001 per share, payable quarterly, effective immediately.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2019
Subsequent Events [Abstract]
Subsequent Events	9. Subsequent Events Share Exchange Agreement Effective August 28, 2019, eight shareholders of the Company into a Share Exchange Agreement with Chemesis International, Inc. (“Chemesis”), pursuant to which the shareholders exchanged 42,534,454 common shares and 1,000 preferred shares of GSRX for 14,880,705 shares of Chemesis. As a result of the exchange and as of September 19, 2019 Chemesis owned 54,201,452 shares or 67.20% of the Company. Private Placement On July 18, 2019, the Company conducted a private placement, pursuant to which it sold 412,000 shares of Common Stock, at a purchase price of $0.50 per share, to an investor, resulting in net proceeds to the Company of $206,000. The shares were issued pursuant to Regulation D under the Securities Act of 1933, as amended (the “Act”). Bonus of Common Shares On July 4, 2019, the Board of Directors approved the following bonus shares for consultants and officers: GP Consulting, LLC 100,000 ACB Management, Inc. 50,000 MH Legal Services, LLC 250,000 Tom Gingerich 100,000 Les Ball 100,000 Dorado Consulting, LLC 100,000 Steve Farkas 25,000 Harlan Ribnik 25,000 Warrant Modification On July 31, 2019 the Board of Directors approved the reduction of exercise price of certain warrants from $.50 to $.005 in order to maintain certain officers and directors. Acceleration of Shares due to Change of Control On July 31, 2019, the Board of Directors elected to effectuate Section 9 of Consulting Agreements to accelerate 14 quarters of bonus shares due to change of control. Shares issued are as follow: Dorado Consulting, LLC 12,800,000 Les Ball 2,900,000 Tom Gingerich 2,900,000 GP Consulting, LLC 600,000 John Grainer 700,000

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements included herein have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been omitted. However, in the opinion of management, all adjustments (which include only normal recurring adjustments, unless otherwise indicated) necessary to present fairly the consolidated financial position and results of its operations for the periods presented have been made. The results for interim periods are not necessarily indicative of trends or of results to be expected for the full year. These consolidated financial statements should be read in conjunction with the financial statements of the Company for the year ended December 31, 2018 (including the notes thereto) set forth in Form 10-K filed with the Securities and Exchange Commission on April 16, 2019.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements through June 30, 2019 include the accounts of the Company and the following entities, all of which have fiscal year ends of December 31. (Note 1). ● 100% owned subsidiary, Project 1493, LLC; ● 100% owned subsidiary, Andalucia 511, LLC; ● 51% majority owned subsidiary, Spirulinex, LLC; ● 55% majority owned subsidiary, Sunset Connect Oakland, LLC; ● 55% majority owned, Green Spirit Essentials, LLC; ● 100% owned subsidiary, Green Spirit Mendocino, LLC; and ● 100% owned subsidiary, 138 Main Street PA, LLC. ● 100% owned subsidiary, GSRX SUPES, LLC ● 100% owned subsidiary, Point Arena Supply Co., LLC ● 100% owned subsidiary, Ukiah Supply Company, LLC ● 100% owned subsidiary, Pure and Natural, LLC ● 96%% owned subsidiary, Point Arena Manufacturing, LLC ● 99% owned subsidiary, Point Arena Distribution, LLC ● 51% majority owned subsidiary, Pure and Natural-Lakeway, LLC ● 51% majority owned subsidiary, Pure and Natural One-TN, LLC ● 96% owned subsidiary, Green Room Palm Springs, LLC All intercompany transactions have been eliminated in the consolidated financial statements.
Use of Estimates and Assumptions	Use of Estimates and Assumptions The preparation of the consolidated financial statements that are in conformity with U.S. generally accepted accounting principles 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 consolidated financial statements.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all cash on hand, cash in banks and all highly liquid debt instruments purchased with a maturity of three months at purchase or less to be cash and cash equivalents. At times, cash and cash equivalent balances at a limited number of banks and financial institutions may exceed insurable amounts. At June 30, 2019 the Company had $0 in excess of FDIC depository insurance coverage. The Company believes it mitigates its risks by depositing cash or investing in cash equivalents in major financial institutions. Cash held in escrow, in the name of the Company, is held by Gunnison Bank (“Gunnison”). The escrow account was established to hold the deposits from the sale of equity in subsidiaries and hold funds for businesses under subscription agreements. There are no restrictions on the funds held by Gunnison on the Company’s behalf.
Investments, Fair Value	Investments, fair value On March 30, 2019 the Company entered into a Share Exchange Agreement (the “Share Agreement”) and an Ancillary Rights Agreement (the “Ancillary Agreement”) with Chemesis International Inc., a British Columbian Corporation (“CADMF”). In the Share Agreement, the Company received 7,291,874 restricted shares of common stock of CADMF. Fair value of the investment as of June 30, 2019 was $10,864,892. CADMF is quoted on the OTC market and closed on Friday, June 28, 2019 at $1.49 per share.
Investments, Cost Method	Investments, cost method Pure and Natural, LLC made a $50,000 investment on January 4, 2019 for a 10% equity and profits interest in The Zen Stop, LLC. The Zen Stop is a mobile wellness business called “ Zen Stop.” Pure and Natural, LLC purchased 25,167 membership units in Buzznog, LLC for $20,000 on March 6, 2019. The investment is carried at the cost basis as it is a private company and fair value cannot be determined.
Revenue Recognition	Revenue Recognition In accordance with the new guidance, the Company recognizes revenue at an amount that reflects the consideration that the Company expects to be entitled to receive in exchange for transferring goods or services to its customers. The Company’s policy is to record revenue when control of the goods transfers to the customer. In limited instances when products are sold under consignment arrangements, the Company does not recognize revenue until control over such products has transferred to the end consumer. The Company incurs costs associated with product distribution, such as freight and handling costs. The Company has elected to treat these costs as fulfillment activities and recognizes these costs at the same time that it recognizes the underlying product revenue. As this policy election is in line with the Company’s previous accounting practices, the treatment of shipping and handling activities under Topic 606 did not have any impact on the Company’s results of operations, financial condition and/or financial statement disclosures. The following table presents the Company’s revenues disaggregated by type and by state/territory: For the Three Months Ended June 30, For the Six Months Ended June 30, 2019 2018 2019 2018 Revenues by Type Wholesale $ 11,955 $ - $ 17,753 $ - Retail 3,427,270 353,430 6,287,551 355,626 Total $ 3,439,225 $ 353,430 $ 6,305,304 $ 355,626 For the Three Months Ended June 30, For the Six Months Ended June 30, 2019 2018 2019 2018 Revenues by State/Territory California $ 157,684 $ - $ 279,580 $ - Tennessee 15,353 $ - 25,665 - Texas 15,656 - 44,846 - Puerto Rico 3,250,532 353,430 5,955,213 355,626 Total $ 3,439,225 $ 353,430 $ 6,305,304 $ 355,626
Accounts Receivable	Accounts Receivable The Company carries its accounts receivable at their estimated realizable amounts and periodically evaluates the credit condition of its customers. The allowance for uncollectible accounts receivable is based on the Company’s historical bad debt experience and on management’s evaluation of collectability of the individual outstanding balances. As of June 30, 2019, the Company had not identified any uncollectible accounts.
Inventory	Inventory The Company’s inventory is stated at the lower of cost or market. Inventory consists of cannabis products, such as flower, edibles, creams, oils and cannabis accessories as pipes, bowls and cartridges; and CBD products, such as soft gels, tinctures, balms, pain cream and vape pens. Inventory is comprised of the following items: As of As of June 30, 2019 December 31, 2018 Finished goods – flower $ 36,515 $ 137,592 Finished goods – cannabis products 244,402 191,468 Finished goods – CBD products 122,693 31,400 Total $ 403,610 $ 360,460 As of June 30, 2019, the Company had paid for inventory which had not been delivered in the amount of $179,971.
Fixed Assets	Fixed Assets Fixed assets are recorded at cost and are depreciated using the straight-line method over estimated useful lives as follows: Type of Asset Estimated Life Furniture, Fixtures and Equipment 5 – 10 years Building and Leasehold improvements 5 - 25 years
Intangible Costs	Intangible Costs The Company has incurred costs related to Patent Application Costs during the year ended December 31, 2018 and quarter ended June 30, 2019, consisting of $1,943,934 of legal fees. The patent applications will continue to be filed over the next several quarters. As the patents have not been issued as of June 30, 2019, no amortization has been applied against the patent costs. If the patents are approved, the Company will amortize the patent application costs over their useful lives. If the patents are not approved, the patent application costs will be expensed and charged to operations. (Note 7).
Share Based Compensation	Share based Compensation Compensation cost relating to share-based payment transactions (including the cost of all employee stock options) is required to be recognized in the consolidated financial statements and covers a wide range of share-based compensation arrangements including share options, restricted share plans, performance-based awards, share appreciation rights, and employee share purchase plans. That cost is measured based on the estimated fair value of the equity or liability instruments issued. (See Note 3).
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying value of the Company’s current liabilities approximates fair value because of the short maturity of these instruments. Unless otherwise noted, it is management’s opinion the Company is not exposed, except for cash balances in excess of the FDIC depository insurance coverage, to significant interest, currency or credit risks arising from these financial instruments.
Income Taxes	Income Taxes The Company follows the accrual method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on the deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company was organized under the laws of Nevada and therefore will be taxed at statutory U.S. federal corporate income tax rates.
Basic Earnings Per Share	Basic Earnings per Share The Company computes net loss per share in accordance with FASB ASC 260 “Earnings per Share”, which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. Basic net loss per share amounts are computed by dividing the net loss by the weighted average number of common shares outstanding. Potentially dilutive securities have been excluded from the Company’s earnings per share calculation due to the effect of being anti-dilutive. The total number of potentially dilutive securities which have been excluded is 6,995,796. (Note 3).
Recent Accounting Pronouncements	Recent Accounting Pronouncements As of June 30, 2019 and through September 20, 2019, there were several new accounting pronouncements issued by the Financial Accounting Standards Board. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s financial position or future operating results. The Company will monitor these emerging issues to assess any potential future impact on its financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). This standard requires all leases that have a term of over 12 months to be recognized on the balance sheet with the liability for lease payments and the corresponding right-of-use asset initially measured at the present value of amounts expected to be paid over the term. Recognition of the costs of these leases on the income statement will be dependent upon their classification as either an operating or a financing lease. Costs of an operating lease will continue to be recognized as a single operating expense on a straight-line basis over the lease term. On January 1, 2019 we adopted this standard on our consolidated financial statements.

Nature of Operations (Tables)

Nature of Operations (Tables)	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Purchase Price FPA	The Company operates six dispensaries as follows: Location State/Territory Date Opened Purchase Price Dorado Puerto Rico March 28, 2018 $ 100,000 Fajardo Puerto Rico December 28, 2018 $ 100,000 Carolina Puerto Rico June 1, 2018 $ 100,000 Hato Rey Puerto Rico June 1, 2018 $ 128,000 San Juan Puerto Rico October 2, 2018 $ 75,000 Point Arena California April 2, 2018 $ 350,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Schedule of Revenues Disaggregated by Type and by State/Territory	The following table presents the Company’s revenues disaggregated by type and by state/territory: For the Three Months Ended June 30, For the Six Months Ended June 30, 2019 2018 2019 2018 Revenues by Type Wholesale $ 11,955 $ - $ 17,753 $ - Retail 3,427,270 353,430 6,287,551 355,626 Total $ 3,439,225 $ 353,430 $ 6,305,304 $ 355,626 For the Three Months Ended June 30, For the Six Months Ended June 30, 2019 2018 2019 2018 Revenues by State/Territory California $ 157,684 $ - $ 279,580 $ - Tennessee 15,353 $ - 25,665 - Texas 15,656 - 44,846 - Puerto Rico 3,250,532 353,430 5,955,213 355,626 Total $ 3,439,225 $ 353,430 $ 6,305,304 $ 355,626
Schedule of Inventory	Inventory is comprised of the following items: As of As of June 30, 2019 December 31, 2018 Finished goods – flower $ 36,515 $ 137,592 Finished goods – cannabis products 244,402 191,468 Finished goods – CBD products 122,693 31,400 Total $ 403,610 $ 360,460
Schedule of Fixed Assets Estimated Useful Lives	Fixed Assets Fixed assets are recorded at cost and are depreciated using the straight-line method over estimated useful lives as follows: Type of Asset Estimated Life Furniture, Fixtures and Equipment 5 – 10 years Building and Leasehold improvements 5 - 25 years

Equity (Tables)

Equity (Tables)	6 Months Ended
	Jun. 30, 2019
Stockholders' Equity Note [Abstract]
Schedule of Common Stock Transactions	The following table illustrates the common stock transactions for the six months ended June 30, 2019: Category Common Shares Cash, common shares 621,600 Services, common shares 762,335 Cash, common shares, not issued 400,000 Shares issued in Share Exchange and Ancillary Agreement 11,666,998 Services, authorized but not issued 104,906 Total 13,555,839
Schedule of Issuance of Warrants	Warrants Issued Exercise Price Expiration Date May 11, 2017 6,038,462 $ .50 May 11, 2020 February 23, 2018 232,334 $ 6.00 February 23, 2021 October 5, 2018 517,800 $ 2.50 October 5, 2020 March 8, 2019 207,200 $ 1.75 March 7, 2021 Total 6,995,796
Schedule of Sale of Equity in Subsidiaries	On March 29, 2019 the Company sold partial interests in its wholly owned subsidiaries to an investor as follows: Subsidiary % Sold Amount Received Point Arena Manufacturing, LLC 1.5 % $ 125,001 Point Arena Distribution, LLC 1.0 % 50,000 Green Room Palm Springs, LLC 1.5 % 158,571 Total $ 333,572 On June 10, 2019 the Company sold partial interests in its wholly owned subsidiaries to an investor as follows: Subsidiary % Sold Amount Received Point Arena Manufacturing, LLC 2.5 % $ 208,435 Green Room Palm Springs, LLC 2.0 % 211,428 Total $ 419,863
Schedule of Effects of Changes in Ownership Interest	The following schedule discloses the effects of changes in the Company’s ownership interest in its subsidiaries on the Company’s equity: For the Six Months Ended June 30, 2019 Net loss attributable to GSRX Industries Inc. $ (5,761,624 ) Net Loss Attributable to Non-Controlling Interests (478,818 ) Change from net loss attributable to GSRX Industries Inc. and transfers to Non-Controlling Interest $ (5,282,806 )

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Schedule of Aggregate Future Minimum Rental Payments Under Operating Lease	Aggregate future lease liability payments under ASC 842 are as follows: 2019 $ 750,390 2020 670,116 2021 658,028 2022 615,313 2023 444,917 Thereafter 516,436 Total $ 3,655,200

Subsequent Events (Tables)

Subsequent Events (Tables)	6 Months Ended
	Jun. 30, 2019
Subsequent Events [Abstract]
Schedule of Bonus of Common Shares	On July 4, 2019, the Board of Directors approved the following bonus shares for consultants and officers: GP Consulting, LLC 100,000 ACB Management, Inc. 50,000 MH Legal Services, LLC 250,000 Tom Gingerich 100,000 Les Ball 100,000 Dorado Consulting, LLC 100,000 Steve Farkas 25,000 Harlan Ribnik 25,000
Schedule of Acceleration of Shares Due to Change of Control	Shares issued are as follow: Dorado Consulting, LLC 12,800,000 Les Ball 2,900,000 Tom Gingerich 2,900,000 GP Consulting, LLC 600,000 John Grainer 700,000

Nature of Operations (Details N

Nature of Operations (Details Narrative) - $ / shares	May 11, 2017	Jun. 30, 2019	Mar. 08, 2019	Oct. 05, 2018	Feb. 23, 2018
Number of exchange for restricted shares of common stock		11,666,998
Exercise price of warrant	$ 0.50		$ 1.75	$ 2.50	$ 6
Series A Preferred Stock [Member]
Number of preferred stock shares grants during period	1,000
Share Exchange Agreement [Member]
Number of exchange for restricted shares of common stock	16,690,912
Maximum number of warrants to purchase of common stock shares	3,000,000
Exercise price of warrant	$ 0.50
Issuance of exchange warrants term	3 years
Voting percentage	51.00%

Nature of Operations - Schedule

Nature of Operations - Schedule of Purchase Price FPA (Details)	6 Months Ended
	Jun. 30, 2019USD ($)
Dorado [Member]
State/Territory	Puerto Rico
Date Opened	March 28, 2018
Purchase Price	$ 100,000
Fajardo [Member]
State/Territory	Puerto Rico
Date Opened	December 28, 2018
Purchase Price	$ 100,000
Carolina [Member]
State/Territory	Puerto Rico
Date Opened	June 1, 2018
Purchase Price	$ 100,000
Hato Rey [Member]
State/Territory	Puerto Rico
Date Opened	June 1, 2018
Purchase Price	$ 128,000
San Juan [Member]
State/Territory	Puerto Rico
Date Opened	October 2, 2018
Purchase Price	$ 75,000
Point Arena [Member]
State/Territory	California
Date Opened	April 2, 2018
Purchase Price	$ 350,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Mar. 30, 2019	Jun. 30, 2019	Dec. 31, 2018	Mar. 06, 2019	Jan. 04, 2019
Liquid debt instruments, maturity period		3 months
Excess of FDIC depository insurance coverage		$ 0
Investment		$ 10,864,892
Quoted price per share		$ 1.49
Prepaid inventory		$ 179,971
Legal fees		$ 1,943,934	$ 1,943,934
Potentially dilutive securities		6,995,796
Share Exchange and Ancillary Rights Agreements [Member] | Restricted Shares [Member]
Number of common shares received	7,291,874
Project 1493, LLC [Member]
Ownership percentage		100.00%
Andalucia 511, LLC [Member]
Ownership percentage		100.00%
Spirulinex, LLC [Member]
Ownership percentage		51.00%
Sunset Connect Oakland, LLC [Member]
Ownership percentage		55.00%
Green Spirit Essentials, LLC [Member]
Ownership percentage		55.00%
Green Spirit Mendocino, LLC [Member]
Ownership percentage		100.00%
138 Main Street PA, LLC [Member]
Ownership percentage		100.00%
GSRX SUPES, LLC [Member]
Ownership percentage		100.00%
Point Arena Supply Co., LLC [Member]
Ownership percentage		100.00%
Ukiah Supply Company, LLC [Member]
Ownership percentage		100.00%
Pure and Natural, LLC [Member]
Ownership percentage		100.00%
Investment					$ 50,000
Number of membership units purchased				25,167
Number of membership units purchased, value				$ 20,000
Point Arena Manufacturing, LLC [Member]
Ownership percentage		96.00%
Point Arena Distribution, LLC [Member]
Ownership percentage		99.00%
Pure and Natural-Lakeway, LLC [Member]
Ownership percentage		51.00%
Pure and Natural One-TN, LLC [Member]
Ownership percentage		51.00%
Green Room Palm Springs, LLC [Member]
Ownership percentage		96.00%
The Zen Stop, LLC [Member]
Ownership percentage					10.00%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Revenues Disaggregated by Type and by State/Territory (Details) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenue	$ 3,439,225	$ 353,430		$ 6,305,304	$ 355,626
California [Member]
Revenue	157,684			279,580
Tennessee [Member]
Revenue	15,353			25,665
Texas [Member]
Revenue	15,656			44,846
Puerto Rico [Member]
Revenue	3,250,532		353,430	5,955,213	355,626
Wholesale [Member]
Revenue	11,955			17,753
Retail [Member]
Revenue	$ 3,427,270		$ 353,430	$ 6,287,551	$ 355,626

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Inventory (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Total Inventory	$ 403,610	$ 360,460
Finished Goods - Flower [Member]
Total Inventory	36,515	137,592
Finished Goods - Cannabis Products [Member]
Total Inventory	244,402	191,468
Finished Goods - CBD Products [Member]
Total Inventory	$ 122,693	$ 31,400

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Schedule of Fixed Assets Estimated Useful Lives (Details)	6 Months Ended
	Jun. 30, 2019
Furniture, Fixtures and Equipment [Member] | Minimum [Member]
Fixed Assets Estimated Useful Lives	5 years
Furniture, Fixtures and Equipment [Member] | Maximum [Member]
Fixed Assets Estimated Useful Lives	10 years
Building and Leasehold Improvements [Member] | Minimum [Member]
Fixed Assets Estimated Useful Lives	5 years
Building and Leasehold Improvements [Member] | Maximum [Member]
Fixed Assets Estimated Useful Lives	25 years

Equity (Details Narrative)

Equity (Details Narrative) - USD ($)	Jun. 10, 2019	Mar. 30, 2019	Mar. 29, 2019	Feb. 28, 2019	Jan. 31, 2019	Jun. 30, 2019	Dec. 31, 2018	Apr. 29, 2019	Mar. 08, 2019	Oct. 05, 2018	Feb. 23, 2018	May 11, 2017
Common stock, par value						$ 0.001	$ 0.001
Proceeds from issuance of common stock						$ 777,000	$ 465,500
Stock issued during period shares, issued for services, value						969,032	10,019,876
Issuance of shares for cash, not issued as of statement date, value						$ 200,000
Restricted shares of common stock						11,666,998
Outstanding warrants to purchase						6,995,796			207,200	517,800	232,334	6,038,462
Exercise price of warrants									$ 1.75	$ 2.50	$ 6	$ 0.50
Additional paid in capital						$ 1,183,871	$ 350,900
Subscription Agreement [Member]
Common stock, par value				$ 0.001	$ 0.001
Outstanding warrants to purchase				1	1
Warrant term				2 years	2 years
Shares issued price per share				$ 1.25	$ 1.25
Exercise price of warrants				$ 1.75	$ 1.75
Equity ownership interest rate				33.00%	33.00%
Number of stock sold				621,600	621,600
Total gross proceeds of shares issued				$ 777,000	$ 777,000
Subscription Agreement and Ancillary Rights Agreement [Member]
Restricted shares of common stock		11,666,998
Ancillary Rights Agreement [Member]
Issued and outstanding transaction description		The Agreement may be terminated by written agreement of the Company and CADMF or if CADMF ownership percentage decreases below 5% of the issued and outstanding shares of the Company.
Minimum [Member]
Warrant term						2 years
Maximum [Member]
Warrant term						3 years
Maximum [Member] | Subscription Agreement [Member]
Number of common stock shares issued				1,500,000	1,500,000
Series A Preferred Stock [Member]
Preferred stock, voting percentage						51.00%
Dorado Consulting, LLC [Member]
Stock issued during period shares, issued for services						15,000
Stock issued during period shares, issued for services, value						$ 16,500
Green Room Palm Springs, LLC [Member]
Equity ownership interest rate						96.00%
Chemesis International, Inc. [Member] | Share Exchange Agreement and Ancillary Rights Agreement [Member]
Restricted shares of common stock		7,291,874
Number of stock sold		1,944,500
Chemesis International, Inc. [Member] | Maximum [Member] | Share Exchange Agreement and Ancillary Rights Agreement [Member]
Number of stock sold		1,215,313
Consultants [Member]
Common stock, par value						$ 0.001
Stock issued during period shares, issued for services						104,906
Stock issued during period shares, issued for services, value						$ 104,161
Thomas Gingerich [Member]
Stock issued during period shares, issued for services						315,000
Stock issued during period shares, issued for services, value						$ 394,500
Investor [Member]
Additional paid in capital	$ 411,465		$ 328,819
Amount included in non-controlling interest	$ 8,398		$ 4,753
Investor [Member] | Subscription Agreement [Member]
Number of common stock shares issued				621,600	621,600
Number of warrants issued				207,200	207,200
Investor [Member] | Green Room Palm Springs, LLC [Member]
Investment unit price								$ 2,857
Board of Directors [Member] | Ancillary Rights Agreement [Member]
Issued and outstanding transaction description		CADMF will be entitled to nominate and have one member to the Company’s Board of Directors, as long as CADMF holds 10% or more of the Company’s issued and outstanding common shares. Likewise, the Company will be entitled to nominate and have one member on the CADMF Board of Directors, as long as the Company holds 5% or more of the issued and outstanding common shares.
Common Stock [Member]
Number of common stock shares issued						621,600	155,167
Proceeds from issuance of common stock						$ 622	$ 155
Stock issued during period shares, issued for services						762,335	2,021,225
Stock issued during period shares, issued for services, value						$ 762	$ 2,021
Issuance of shares for cash, not issued as of statement date						400,000
Issuance of shares for cash, not issued as of statement date, value						$ 400
Number of common stock shares issued							1,964,104
Additional paid in capital
Warrants [Member] | Subscription Agreement [Member]
Common stock, par value				$ 0.001	$ 0.001

Equity - Schedule of Common Sto

Equity - Schedule of Common Stock Transactions (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Services, common shares	$ 969,032	$ 10,019,876
Common Shares [Member]
Cash, common shares	621,600
Services, common shares	$ 762,335
Cash, common shares, not issued	400,000
Shares issued in Share Exchange and Ancillary Agreement	11,666,998
Services, authorized but not issued	104,906
Total	13,555,839

Equity - Schedule of Issuance o

Equity - Schedule of Issuance of Warrants (Details) - $ / shares	Jun. 30, 2019	Mar. 08, 2019	Oct. 05, 2018	Feb. 23, 2018	May 11, 2017
Stockholders' Equity Note [Abstract]
Warrants Issued	6,995,796	207,200	517,800	232,334	6,038,462
Warrant Exercise Price		$ 1.75	$ 2.50	$ 6	$ 0.50
Warrant Expiration Date		Mar. 7, 2021	Oct. 5, 2020	Feb. 23, 2021	May 11, 2020

Equity - Schedule of Sale of Eq

Equity - Schedule of Sale of Equity in Subsidiaries (Details) - USD ($)	Jun. 10, 2019	Mar. 29, 2019
Amount Received	$ 419,863	$ 333,572
Point Arena Manufacturing, LLC [Member]
Subsidiary	Point Arena Manufacturing, LLC	Point Arena Manufacturing, LLC
Percentage of equity interest sold	2.50%	1.50%
Amount Received	$ 208,435	$ 125,001
Point Arena Distribution, LLC [Member]
Subsidiary		Point Arena Distribution, LLC
Percentage of equity interest sold		1.00%
Amount Received		$ 50,000
Green Room Palm Springs, LLC [Member]
Subsidiary	Green Room Palm Springs, LLC	Green Room Palm Springs, LLC
Percentage of equity interest sold	2.00%	1.50%
Amount Received	$ 211,428	$ 158,571

Equity - Schedule of Effects of

Equity - Schedule of Effects of Changes in Ownership Interest (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Stockholders' Equity Note [Abstract]
Net loss attributable to GSRX Industries Inc.	$ (2,549,056)	$ (3,647,653)	$ (5,761,624)	$ (12,156,361)	$ (16,851,108)
Net Loss Attributable to Non-Controlling Interests	(353,451)	(163,952)	(478,818)	(164,470)
Change from net loss attributable to GSRX Industries Inc. and transfers to Non-Controlling Interest	$ (2,195,605)	$ (3,483,701)	$ (5,282,806)	$ (11,991,891)

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Jul. 01, 2019	Apr. 01, 2019	Apr. 09, 2018	Jan. 02, 2018	Jun. 30, 2019	Jun. 30, 2019	Jul. 02, 2019	Dec. 31, 2018
Number of restricted shares issued						11,666,998
Common stock, par value					$ 0.001	$ 0.001		$ 0.001
Chief Executive Officer [Member]
Compensation paid						$ 130,000
Chief Financial Officer [Member]
Compensation paid						91,250
Executive Consulting Agreements [Member] | Chief Executive Officer [Member]
Compensation paid				$ 20,000
Executive Consulting Agreements [Member] | Chief Financial Officer [Member]
Compensation paid				$ 17,500
Amended and Restated Executive Consulting Agreement [Member] | Dorado Consulting, LLC [Member]
Compensation paid		$ 10,000
Amended and Restated Executive Consulting Agreement [Member] | Restricted Shares [Member] | Dorado Consulting, LLC [Member]
Number of restricted shares issued		150,000
Common stock, par value		$ 0.001
Amended and Restated Executive Consulting Agreement [Member] | Chief Executive Officer [Member] | Subsequent Event [Member] | Restricted Shares [Member]
Number of restricted shares issued	200,000
Common stock, par value							$ 0.001
Amended and Restated Executive Consulting Agreement [Member] | Chief Executive Officer [Member] | Subsequent Event [Member] | Minimum [Member]
Compensation paid	$ 0
Amended and Restated Executive Consulting Agreement [Member] | Chief Executive Officer [Member] | Subsequent Event [Member] | Maximum [Member]
Compensation paid	$ 15,000
Amended and Restated Executive Consulting Agreement [Member] | Chief Financial Officer [Member]
Compensation paid		$ 10,000
Amended and Restated Executive Consulting Agreement [Member] | Chief Financial Officer [Member] | Subsequent Event [Member] | Restricted Shares [Member]
Number of restricted shares issued	200,000
Common stock, par value							0.001
Amended and Restated Executive Consulting Agreement [Member] | Chief Financial Officer [Member] | Subsequent Event [Member] | Minimum [Member]
Compensation paid	$ 0
Amended and Restated Executive Consulting Agreement [Member] | Chief Financial Officer [Member] | Subsequent Event [Member] | Maximum [Member]
Compensation paid	15,000
Amended and Restated Executive Consulting Agreement [Member] | Chief Financial Officer [Member] | Restricted Shares [Member]
Number of restricted shares issued		75,000
Common stock, par value		$ 0.001
Amended and Restated Executive Consulting Agreement [Member] | Executive Chairman [Member] | Subsequent Event [Member] | GP Consulting [Member]
Compensation paid	$ 15,000
Amended and Restated Executive Consulting Agreement [Member] | Executive Chairman [Member] | Subsequent Event [Member] | Restricted Shares [Member]
Number of restricted shares issued	700,000
Common stock, par value							0.001
Amended and Restated Executive Consulting Agreement [Member] | Executive Chairman [Member] | Subsequent Event [Member] | Restricted Shares [Member] | GP Consulting [Member]
Number of restricted shares issued	50,000
Common stock, par value							$ 0.001
Amended and Restated Executive Consulting Agreement [Member] | Executive Chairman [Member] | Subsequent Event [Member] | Minimum [Member]
Compensation paid	$ 0
Amended and Restated Executive Consulting Agreement [Member] | Executive Chairman [Member] | Subsequent Event [Member] | Maximum [Member]
Compensation paid	$ 15,000
Consulting Agreement [Member] | Dorado Consulting, LLC [Member]
Proceeds from related party					$ 71,196	$ 46,000
Consulting Agreement [Member] | GP Consulting, LLC [Member]
Compensation paid			$ 15,000

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative)

Jul. 01, 2019USD ($)shares

Mar. 29, 2019USD ($)$ / sharesshares

Mar. 27, 2019USD ($)

Mar. 04, 2019

Mar. 03, 2019USD ($)$ / sharesshares

Feb. 27, 2019USD ($)ft²shares

Feb. 20, 2019USD ($)

Feb. 08, 2019USD ($)ft²

Nov. 20, 2018USD ($)

May 14, 2018USD ($)

Jan. 02, 2018

Jun. 30, 2019USD ($)

Jun. 30, 2018USD ($)

Jun. 30, 2019USD ($)shares

Jun. 30, 2018USD ($)

Jul. 02, 2019$ / shares

Mar. 06, 2019USD ($)ft²

Lease expense

$ 437,973

$ 51,860

Purchase the building

$ 1,150,000

$ 1,150,000

Initial lease obligation

$ 3,655,200

$ 3,655,200

Restricted shares of common stock | shares

11,666,998

Gross revenue

1,341,381

$ 153,073

$ 2,826,840

154,448

Consulting Fees

$ 90,000

$ 2,155,500

$ 635,107

$ 9,450,500

Green Spirit Mendocino, LLC [Member]

License expiration date

Apr. 4, 2020

Point Arena Manufacturing, LLC [Member]

License expiration date

May 15, 2020

Point Arena Distribution, LLC [Member]

License expiration date

Jun. 27, 2020

Endorsement Licensing and Co-Branding Agreement [Member] | Matt Sorum [Member]

Agreement term

The Agreement is for an initial three year term, beginning February 27, 2019 and ending February 26, 2022. The Agreement may be extended with the same terms unless either party provides a 60 day notice prior to the initial term.

Compensation description

Sorum will be compensated (i) a royalty of 20% of Net Gross Margin of the Licensed Products; (ii) 20% of the Net Gross Margin of any Products sold in connection with any commercial made by Sorum; and (iii) 30% of Net Gross Margin of Licensed Products. The Company further agrees to issue Matt Sorum certain shares of common stock as further consideration under this Agreement. The Company agrees to issue Matt Sorum 2,000 shares of its restricted common stock for each $1,000,000 in gross revenue derived directly from the sale of Licensed Products up to a maximum of 100,000 shares during the Term of this Agreement (the "Compensation Shares"). The Compensation Shares shall be issued at the end of each year of this Agreement.

Restricted shares of common stock | shares

2,000

Gross revenue

$ 1,000,000

Endorsement Licensing and Co-Branding Agreement [Member] | Matt Sorum [Member] | Maximum [Member]

Restricted shares of common stock | shares

100,000

Point Arena Manufacturing and Distribution Lease [Member]

Number of square foot | ft²

600

Initial lease obligation

$ 3,000

Lease renewal term

5 years

Agreement term

On February 27, 2019, Point Arena Manufacturing, LLC and Point Arena Distribution, LLC (“Lessees”) entered into an operating lease for a 600 square foot building at 165 Main Street, Point Arena, California for five years beginning March 1, 2019 and ending February 28, 2024, for the purpose of manufacturing and distribution of cannabis products.

Lease rent expense

$ 36,000

Additional rent percentage

2.50%

Consulting Agreements [Member]

Compensation description

In connection with the engagement, the Company will pay MH compensation for in-house legal services as follows: (i) a monthly fee of Twelve thousand five hundred dollars ($12,500); and (ii) and a one-time issuance of 150,000 shares of the Company's restricted common stock, par value $0.001 per share, due within thirty days of signing the engagement letter.

Restricted shares of common stock | shares

150,000

Consulting Fees

$ 12,500

Shares issued price per share | $ / shares

$ 0.001

Consulting Agreements [Member] | John Grainer [Member]

Compensation description

In connection with the agreement, the Company will pay Grainer compensation for management, development and operation services as follows: (i) a monthly fee of Fifteen thousand dollars ($15,000); and (ii) the Company will issue to Grainer two hundred thousand (200,000) restricted common shares, par value $0.001 per share. One hundred thousand shares (100,000) will be issued promptly upon execution of the consulting agreement. The remaining 100,000 shares shall accrue on a quarterly basis over a two (2) year period (12,500 per quarter), commencing on the effective date of this Agreement and except for a change in control of GSRX, subsequent share distribution is subject to your continued engagement. If this engagement is terminated prior to the accrual of any quarterly basis share accrual, you shall not be entitled to receive the unaccrued shares.

Restricted shares of common stock | shares

200,000

Consulting Fees

$ 15,000

Shares issued price per share | $ / shares

$ 0.001

Consulting Agreements [Member] | John Grainer [Member] | Issued Promptly Upon Execution [Member]

Restricted shares of common stock | shares

100,000

Consulting Agreements [Member] | John Grainer [Member] | Accrue On Quarterly Basis [Member]

Restricted shares of common stock | shares

100,000

Consulting Agreements [Member] | John Grainer [Member] | Per Quarter [Member]

Restricted shares of common stock | shares

12,500

Amended and Restated Executive Consulting Agreement [Member] | Grainer [Member] | Subsequent Event [Member]

Restricted shares of common stock | shares

50,000

Consulting Fees

$ 10,000

Shares issued price per share | $ / shares

$ 0.001

Project 1493, LLC [Member]

Purchase the building

$ 50,000

50,000

Escrow funds

200,000

Project 1493, LLC [Member] | Option Agreement [Member]

Payment for rent

$ 6,000

Payment to extend the option

$ 100,000

Option extended date

May 31, 2019

Pure and Natural, LLC [Member] | Nashville Lease [Member]

Number of square foot | ft²

2,525

Initial lease obligation

$ 7,364

Escalation amount per square foot for remaining four years

1

Security deposit

7,364

Additional rent per month for common area maintenance expenses

$ 1,403

Lease renewal term

5 years

BYB Extreme Fighting Series LLC [Member] | Sponsorship Agreement [Member]

Sponsorship consideration

$ 30,000

Restricted shares of common stock, value

25,000

Commitment to purchase products

$ 25,000

Buzznog, LLC [Member] | Preferred Partner And Advertising Agreement [Member]

Agreement term

On March 4, 2019 Pure and Natural, LLC (“Pure”) and Buzznog, LLC entered into a Preferred Partner and Advertising Agreement (“Agreement”) allowing Pure to sell cannibidiol products on Buzznog’s website, mobile applications and platforms. Pure will pay Buzznog 20% of the gross profit margin on all products sold using Buzznog’s sites. The Agreement has a term of three years from the moment of its coming into effect. If neither party announces termination of the Agreement at least thirty (90) days before its stated expiration, the Agreement shall automatically extend for a period of one year, and renewing until such time as either party provides notice of termination in accordance with the terms and conditions of the Agreement.

Green Room Palm Springs, LLC [Member] | Palm Springs Lease [Member]

Number of square foot | ft²

4,500

Security deposit

$ 20,000

Escalation monthly lease percentage for remainder of base lease

3.00%

Green Room Palm Springs, LLC [Member] | Palm Springs Lease [Member] | For Nine Months [Member]

Initial lease obligation

$ 6,000

Green Room Palm Springs, LLC [Member] | Palm Springs Lease [Member] | Months Ten Through Fifteen [Member]

Initial lease obligation

$ 10,000

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Aggregate Future Minimum Rental Payments Under Operating Lease (Details)	Jun. 30, 2019USD ($)
Commitments and Contingencies Disclosure [Abstract]
2019	$ 750,390
2020	670,116
2021	658,028
2022	615,313
2023	444,917
Thereafter	516,436
Total	$ 3,655,200

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Aug. 28, 2019	Jul. 31, 2019	Jul. 18, 2019	Jun. 30, 2019	Jun. 30, 2018	Sep. 19, 2019
Net proceeds of cash				$ 977,000	$ 3,525,265
Common Shares [Member]
Number of common stock shares issued				621,600
Subsequent Event [Member] | Warrant [Member]
Warrant exercise price decrease		$ 0.005
Warrant exercise price increase		$ 0.50
Subsequent Event [Member] | Private Placement [Member]
Number of common stock shares issued			412,000
Common stock, per share			$ 0.50
Net proceeds of cash			$ 206,000
Subsequent Event [Member] | Chemesis International, Inc. [Member]
Number of shares owned						54,201,452
Ownership percentage						67.20%
Subsequent Event [Member] | Share Exchange Agreement [Member] | Chemesis International, Inc. [Member]
Number of shares exchanged	14,880,705
Subsequent Event [Member] | Share Exchange Agreement [Member] | Common Shares [Member]
Number of shares exchanged	42,534,454
Subsequent Event [Member] | Share Exchange Agreement [Member] | Preferred Shares [Member]
Number of shares exchanged	1,000

Subsequent Events - Schedule of

Subsequent Events - Schedule of Bonus of Common Shares (Details) - Subsequent Event [Member] - Common Shares [Member]	Jul. 04, 2019shares
GP Consulting, LLC [Member]
Number of bonus shares approved	100,000
ACB Management, Inc. [Member]
Number of bonus shares approved	50,000
MH Legal Services, LLC [Member]
Number of bonus shares approved	250,000
Tom Gingerich [Member]
Number of bonus shares approved	100,000
Les Ball [Member]
Number of bonus shares approved	100,000
Dorado Consulting, LLC [Member]
Number of bonus shares approved	100,000
Steve Farkas [Member]
Number of bonus shares approved	25,000
Harlan Ribnik [Member]
Number of bonus shares approved	25,000

Subsequent Events - Schedule _2

Subsequent Events - Schedule of Acceleration of Shares Due to Change of Control (Details) - Subsequent Event [Member]	Jul. 31, 2019shares
Dorado Consulting, LLC [Member]
Number of common stock shares issued	12,800,000
Les Ball [Member]
Number of common stock shares issued	2,900,000
Tom Gingerich [Member]
Number of common stock shares issued	2,900,000
John Grainer [Member]
Number of common stock shares issued	700,000