Black Bird Biotech (BBBT) 10-Q/A 24 Aug 21 2021 Q2 Quarterly report (amended) Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2021	Aug. 23, 2021
Cover [Abstract]
Entity Registrant Name	Black Bird Biotech, Inc.
Entity Central Index Key	0001409999
Document Type	10-Q/A
Amendment Flag	true
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Jun. 30, 2021
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		190,580,461
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Entity File Number	000-52828
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	98-0521119
Entity Address Address Line 1	3505 Yucca Drive
Entity Address Address Line 2	Suite 104
Entity Address City Or Town	Flower Mound
Entity Address State Or Province	TX
Entity Address Postal Zip Code	75028
City Area Code	833
Local Phone Number	223-4204
Amendment Description	The sole purpose of this Amendment No. 1 (the “Amended Filing”) to Black Bird Biotech, Inc.’s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2021, filed with the Securities and Exchange Commission on August 23, 2020 (the “Original Filing”), is to furnish Exhibit 101.INS, Exhibit 101.SCH, Exhibit 101.CAL, Exhibit 101.DEF, Exhibit 101.LAB, Exhibit 101.PRE and Exhibit 104 (Cover Page Interactive Data File), which exhibits consist of the following financial statements from the Original Filing, formatted in XBRL (eXtensible Business Reporting Language):

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2021	Dec. 31, 2020
CURRENT ASSETS
Cash and cash equivalents	$ 66,746	$ 52,974
Other current assets
Accounts receivable	4,773	39,676
Inventory	75,743	13,500
Pre-paid expenses	230,889
Total current assets	378,151	106,150
OTHER ASSETS
Deposit - asset purchase	0	20,000
Fixtures and equipment	13,838	0
Intangible asset	147,778	0
Total other assets	161,616	20,000
TOTAL ASSETS	539,767	126,150
Other current liabilities
Accounts payable and accrued liabilities	47,142	46,253
Accrued interest payable	14,488	2,201
Due to related party	48,975	4,470
Third-party notes payable, net of loan fees of $48,625 and debt discount of $8,750	256,375	45,617
Total current liabilities	366,980	98,541
TOTAL LIABILITIES	366,980	98,541
STOCKHOLDERS' EQUITY
Common stock, $0.001 par value, 325,000,000 shares authorized, 184,025,000 and 164,925,000 shares issued and outstanding at June 30, 2021, and December 31, 2020, respectively	184,025	164,925
Stockholder receivable	(1,000)	(1,000)
Additional paid-in capital	1,273,690	703,353
Retained earnings (accumulated deficit)	(1,283,928)	(839,669)
Total stockholders' equity	172,787	27,609
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 539,767	$ 126,150

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Current liabilities
Third-party notes payable, net of loan fees	$ 48,625	$ 8,750
STOCKHOLDERS' EQUITY
Common Stock, Shares Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	325,000,000	325,000,000
Common Stock, Shares, Issued	184,025,000	164,925,000
Common Stock, Shares, Outstanding	184,025,000	164,925,000

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Consolidated Statements of Operations (Unaudited)
Sales	$ 33,005	$ 29,971	$ 35,212	$ 35,874
Cost of goods sold	22,110	9,333	23,631	13,265
Gross profit (loss)	10,895	20,638	11,581	22,609
Expense
Consulting services	78,440	4,299	117,787	39,299
Website expense	6,913	2,456	9,927	3,334
Legal and professional services	5,100	19,625	43,773	42,950
Product distribution and development costs	0	4,121	0	4,121
Beneficial conversion expense	0	6,664	0	6,664
Advertising and marketing	3,712	0	5,078	0
License fee	335	0	1,669	0
Rent	1,860	0	6,660	0
General and administrative	98,657	20,018	193,559	31,329
Total expenses	195,017	57,183	378,453	127,697
Net operating loss	(184,122)	(36,545)	(366,872)	(105,088)
Other expense
Amortization	(31,667)		(42,222)
Interest expense	(48,907)	(50)	(63,089)	(61)
Depreciation expense	(1,118)		(1,864)
Total other income (expense)	(81,692)	(50)	(107,175)	(61)
Profit (loss) before taxes	(265,814)	(36,595)	(474,047)	(105,149)
Income tax expense	0	0
Net profit (loss)	$ (265,814)	$ (36,595)	$ (474,047)	$ (105,149)
Net profit (loss) per common share
Basic	$ 0	$ 0	$ 0	$ 0
Diluted	$ 0	$ 0	$ 0	$ 0
Weighted average number of common shares outstanding:
Weighted average Basic	175,735,164	150,164,560	172,040,746	150,088,874
Weighted average Diluted	192,758,214	150,164,560	188,368,033	150,088,874

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders Equity (Deficit) (Unaudited) - USD ($)	Total	Common Stock [Member]	Stockholder Receivable [Member]	Additional Paid-in Capital [Member]	Retained Earnings (Accumulated Deficit) [Member]
Balance, shares at Dec. 31, 2019		85,970,665
Balance, amount at Dec. 31, 2019	$ (1,140,795)	$ 85,971	$ 0	$ 7,488,946	$ (8,715,712)
Cancellation of stock, shares		(79,265,000)
Cancellation of stock, amount		$ (79,265)	0	79,265	0
Stock issued for debt cancellation, shares		23,294,335
Stock issued for debt cancellation, amount	1,133,097	$ 23,294	0	1,109,803	0
Effect of issuance related to acquisition of Black Bird Potentials Inc., shares		120,000,000
Effect of issuance related to acquisition of Black Bird Potentials Inc., amount	114,945	$ 120,000	(1,000)	(4,055)	0
Inventory contributed to additional paid-in capital by related party	399	$ 0	0	399	0
Stock issued for services, shares		100,000
Stock issued for services, amount	8,000	$ 100	0	7,900	0
Net loss	(68,554)	$ 0	0	0	(68,554)
Balance, shares at Mar. 31, 2020		150,100,000
Balance, amount at Mar. 31, 2020	47,092	$ 150,100	(1,000)	8,682,258	(8,784,266)
Balance, shares at Dec. 31, 2019		85,970,665
Balance, amount at Dec. 31, 2019	(1,140,795)	$ 85,971	0	7,488,946	(8,715,712)
Net loss	(105,149)
Balance, shares at Jun. 30, 2020		150,225,000
Balance, amount at Jun. 30, 2020	42,987	$ 150,125	(1,000)	8,714,623	(8,820,861)
Balance, shares at Mar. 31, 2020		150,100,000
Balance, amount at Mar. 31, 2020	47,092	$ 150,100	(1,000)	8,682,258	(8,784,266)
Net loss	(36,595)	$ 0	0	0	(36,595)
Stock issued for cash, shares		125,000
Stock issued for cash, amount	2,500	$ 125	0	2,375	0
Beneficial conversion related to convertible debt	29,990	$ 0	0	29,990	0
Balance, shares at Jun. 30, 2020		150,225,000
Balance, amount at Jun. 30, 2020	42,987	$ 150,125	(1,000)	8,714,623	(8,820,861)
Balance, shares at Dec. 31, 2020		164,925,000
Balance, amount at Dec. 31, 2020	27,609	$ 164,925	(1,000)	703,353	(839,669)
Stock issued for services, shares		150,000
Stock issued for services, amount	6,880	$ 150	0	6,730	0
Net loss	(208,233)	$ 0	0	0	(208,233)
Stock issued for cash, shares		4,875,000
Stock issued for cash, amount	195,000	$ 4,875	0	190,125	0
Effect of adoption of ASU 2020-06	(26,555)	$ 0	0	(56,343)	29,788
Stock issued for commitment fee, shares		2,000,000
Stock issued for commitment fee, amount	65,000	$ 2,000	0	63,000	0
Balance, shares at Mar. 31, 2021		171,950,000
Balance, amount at Mar. 31, 2021	59,701	$ 171,950	(1,000)	906,865	(1,018,114)
Balance, shares at Dec. 31, 2020		164,925,000
Balance, amount at Dec. 31, 2020	27,609	$ 164,925	(1,000)	703,353	(839,669)
Net loss	(474,047)
Balance, shares at Jun. 30, 2021		184,025,000
Balance, amount at Jun. 30, 2021	172,787	$ 184,025	(1,000)	1,273,690	(1,283,928)
Balance, shares at Mar. 31, 2021		171,950,000
Balance, amount at Mar. 31, 2021	59,701	$ 171,950	(1,000)	906,865	(1,018,114)
Stock issued for services, shares		8,000,000
Stock issued for services, amount	250,400	$ 8,000	0	242,400	0
Net loss	(265,814)	$ 0	0	0	(265,814)
Stock issued for cash, shares		3,125,000
Stock issued for cash, amount	100,000	$ 3,125	0	96,875	0
Stock issued for services other, shares		450,000
Stock issued for services other, amount	13,500	$ 450	0	13,050	0
Stock issued for services period, shares		500,000
Stock issued for services period, amount	15,000	$ 500	0	14,500	0
Balance, shares at Jun. 30, 2021		184,025,000
Balance, amount at Jun. 30, 2021	$ 172,787	$ 184,025	$ (1,000)	$ 1,273,690	$ (1,283,928)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (474,047)	$ (105,149)
Adjustments to reconcile net loss to net cash used for operating activities:
Stock issued for services	68,391	8,000
Non-cash beneficial conversion expense	0	6,664
Amortization	42,222	0
Accumulated depreciation	1,864	0
Accounts receivable	(4,773)	0
Amortization of financing fees	50,803	0
Debt amortization	0
Prepaid expense	0	0
Accrued interest	12,287	61
Inventory	(36,067)	(31,845)
Accrued expenses	889	4,903
Net cash used for operating activities	(338,431)	(117,366)
CASH FLOWS FROM INVESTING ACTIVITIES
Machinery and equipment	0	(519)
Asset purchase	(180,000)	0
Purchase of furniture and equipment	(5,702)
Net cash used for investing activities	(185,702)	(519)
CASH FLOWS FROM FINANCING ACTIVITIES
Loans payable - related party	0	6,670
Financing fees paid	(16,750)	0
Proceeds from loan payable	273,750	50,000
Proceeds from issuance of common stock	295,000	2,500
Net advances from related party	44,505	0
Repayment of note payable	(58,600)
Net cash provided by financing activities	537,905	59,170
Net increase (decrease) in cash and cash equivalents	13,772	(58,715)
Cash and cash equivalents at beginning of period	52,974	85,969
Cash and cash equivalents at end of period	66,746	27,254
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued to repay related party debt	0	$ 1,133,067
Common stock issued for commitment fee	65,000
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Income taxes paid	0
Interest paid	$ 0

BASIS OF PRESENTATION AND NATUR

BASIS OF PRESENTATION AND NATURE OF OPERATIONS	6 Months Ended
	Jun. 30, 2021
BASIS OF PRESENTATION AND NATURE OF OPERATIONS
1. BASIS OF PRESENTATION AND NATURE OF OPERATIONS	1. BASIS OF PRESENTATION AND NATURE OF OPERATIONS Basis of Presentation The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the U.S. (“GAAP”) for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information required by GAAP for complete annual financial statement presentation. These unaudited interim consolidated financial statements, as of June 30, 2021, and for the six months ended June 30, 2021 and 2020, reflect all adjustments consisting of normal recurring adjustments, which, in the opinion of management, are necessary to fairly present the Company’s financial position and the results of its operations for the periods presented, in accordance with the accounting principles generally accepted in the United States of America. Operating results for the six months ended June 30, 2021, are not necessarily indicative of the results to be expected for other interim periods or for the full year ending December 31, 2021. These unaudited interim financial statements should be read in conjunction with the financial statements and accompanying notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020, as filed with the Securities Exchange Commission. Nature of Operations Black Bird Biotech, Inc. (formerly Digital Development Partners, Inc.) (the “Company”) was incorporated in the State of Nevada in 2006 under the name “Cyprium Resources Inc.”, which was changed to “Digital Development Partners, Inc.” in August 2009. Effective June 14, 2021, the Company’s name change to “Black Bird Biotech, Inc.” Through 2014, the Company was involved, first, in the mining industry and, then, in the communications industry. From 2015 until the January 1, 2020 acquisition of Black Bird Potentials Inc., a Wyoming corporation (“BB Potentials”), the Company was a “shell company,” as defined in Rule 12b-2 of the Securities Exchange Act of 1934. The Company’s Board of Directors has adopted the business plan of BB Potentials and the Company’s ongoing operations now include those of BB Potentials. References to “the Company” include BB Potentials, as well as its other wholly-owned subsidiaries: Big Sky American Dist., LLC, a Montana limited liability company, and Black Bird Hemp Manager, LLC, a Montana limited liability company. The Company is the exclusive worldwide manufacturer and distributor for MiteXstream TM The Company also manufactures and sells, under its Grizzly Creek Naturals TM

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN	6 Months Ended
	Jun. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN Going Concern The Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The Company also has a working capital deficit as of June 30, 2021. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s activities will necessitate significant uses of working capital beyond 2021. Additionally, the Company’s capital requirements will depend on many factors, including the success of the Company’s researching for new markets. The Company plans to continue financing its operations with cash received from financing activities, more specifically from related party loans. While the Company strongly believes that its capital resources will be sufficient in the near term, there is no assurance that the Company’s activities will generate sufficient revenues to sustain its operations without additional capital or if additional capital is needed, that such funds, if available, will be obtainable on terms satisfactory to the Company. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event that the Company cannot continue as a going concern. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and reported amounts of revenue and expenses during the reporting period. Actual results could differ materially from those estimates. Cash and Cash Equivalents and Restricted Cash Cash and equivalents include investments with initial maturities of three months or less. The Company had no cash equivalents as of June 30, 2021, and December 31, 2020. Income Taxes The Company accounts for income taxes utilizing ASC 740, “Income Taxes”. ASC 740 requires the measurement of deferred tax assets for deductible temporary differences and operating loss carry forwards, and of deferred tax liabilities for taxable temporary differences. Measurement of current and deferred tax liabilities and assets is based on provisions of enacted tax law. The effects of future changes in tax laws or rates are not included in the measurement. The Company recognizes the amount of taxes payable or refundable for the current year and recognizes deferred tax liabilities and assets for the expected future tax consequences of events and transactions that have been recognized in the Company’s financial statements or tax returns. The Company currently has substantial net operating loss carry forwards. The Company has recorded a 100% valuation allowance against net deferred tax assets due to uncertainty of their ultimate realization. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Basic and Diluted Net Loss Per Share Net loss per share is calculated in accordance with ASC 260, Earnings per Share, for the period presented. Basic net loss per share is based upon the weighted average number of common shares outstanding. Diluted net loss per share is based on the assumption that all dilutive convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. There are potential dilutive securities as of June 30, 2021 and 2020. Related Parties A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party. Recent Accounting Pronouncements In August 2020, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2020-06-Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity's Own Equity (Subtopic 815-40)-Accounting For Convertible Instruments and Contracts in an Entity's Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for it. The ASU also simplifies the diluted net income per share calculation in certain areas. The new guidance is effective for annual and interim periods beginning after December 15, 2021, and early adoption is permitted for fiscal years beginning after December 15, 2020. The Company has early adopted ASU 2020-06 for the year beginning January 1, 2021. Change in Accounting Principle In August 2020, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2020-06-Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity's Own Equity (Subtopic 815-40)-Accounting For Convertible Instruments and Contracts in an Entity's Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for it. The ASU also simplifies the diluted net income per share calculation in certain areas. The new guidance is effective for annual and interim periods beginning after December 15, 2021, and early adoption is permitted for fiscal years beginning after December 15, 2020. The Company has early adopted ASU 2020-06 for the year beginning January 1, 2021. The Company will adopt the if-converted method for calculating EPS and the modified retrospective method as the transition method. The if-converted method assumes that the conversion of convertible securities occurs at the beginning of the reporting period and the modified retrospective recognizes the cumulative effect of the change as an adjustment to the beginning balance of retained earnings as of the date of adoption. Under the modified-retrospective method, no adjustment should be made to the comparative-period information including EPS. During the six months ended June 30, 2021, the cumulative effect of the changes on retained earnings is $29,788, additional paid-in-capital is $56,343 and notes payable is $26,555, as reflected in the accompanying financial statements. During the six months ended June 30, 2021 the effect on EPS would be unchanged after the adoption of ASU 2020-06.

ACQUISITION OF BLACK BIRD POTEN

ACQUISITION OF BLACK BIRD POTENTIALS INC	6 Months Ended
	Jun. 30, 2021
ACQUISITION OF BLACK BIRD POTENTIALS INC
3. ACQUISITION OF BLACK BIRD POTENTIALS INC.	3. ACQUISITION OF BLACK BIRD POTENTIALS INC. Effective January 1, 2020, the Company consummated a plan and agreement of merger (the “Merger Agreement”) with Black Bird Potentials Inc., a Wyoming corporation (BB Potentials), pursuant to which BB Potentials became a wholly-owned subsidiary of the Company. Pursuant to the Merger Agreement, the Company issued 120,000,000 shares of its common stock to the shareholders of BB Potentials and four persons were added to the Company’s Board of Directors. Pursuant to the Merger Agreement, the Company’s four new directors were issued a total of 100,178,661 shares of Company common stock. Thus, a change in control of the Company occurred in connection with the Merger Agreement. Due to the effects of the “reverse merger” acquisition of BB Potentials occurring effective January 1, 2020, in accordance with ASC 805 Business Combinations, the presentation of the financial statements represents the continuation of BB Potentials, the accounting acquirer, except for the legal capital structure. Historical shareholders’ equity of the Company, the accounting acquiree, has been adjusted to reflect the recapitalization. Retained earnings (deficit) of the BB Potentials, the accounting acquirer have been carried forward after the acquisition and operations prior to the merger are those of BB Potentials, the accounting acquirer. Earnings per share for periods prior to the merger have been adjusted to reflect the recapitalization.

COMMON STOCK

COMMON STOCK	6 Months Ended
	Jun. 30, 2021
COMMON STOCK
4. COMMON STOCK	4. COMMON STOCK Common Stock Issued for Cash During the six months ended June 30, 2021, the Company sold (a) a total of 4,875,000 shares of its common stock for a total of $195,000, or $0.04 per share, in cash, and (b) a total of 3,125,000 shares of its common stock for a total of $100,000, or $0.032 per share, in cash, under its Regulation A Offering. Common Stock Issued for Services 2021 In June 2021, the Company issued 500,000 shares of common stock to its Chief Financial Officer and Director, William E. Sluss, as a retention bonus, which shares were valued at $0.03 per share, or $15,000, in the aggregate. In May 2021, the Company issued 8,000,000 shares of common stock to a third-party consultant pursuant to a consulting agreement, which shares were valued at $.0313 per share, or $250,400, in the aggregate. The term of the consulting agreement expires in May 2022. In April 2021, the Company issued 450,000 shares of common stock to a third-party consultant pursuant to a consulting agreement, which shares were valued at $0.03 per share, or $13,500, in the aggregate. The term of the consulting agreement expired in June 2021. In February 2021, the Company issued 2,000,000 shares of its common stock to a third party as a commitment fee, which shares were valued at $0.065 with a 50% discount per share, or $65,000, in the aggregate. Pursuant to a consulting agreement, in January, February and March 2021, the Company issued a total of 150,000 shares (50,000 shares each month) of its common stock to a third-party consultant, which shares were valued at $0.0406 per share ($2,030, in the aggregate), $0.0534 per share ($2,670, in the aggregate) and $0.0436 per share ($2,180, in the aggregate), respectively. 2020 In March 2020, the Company issued 100,000 shares of common stock to two third-party consultants pursuant to a consulting agreement, which shares were valued at $0.08 per share, or $8,000, in the aggregate. The term of the consulting agreement expired in September 2020. Acquisition of BB Potentials Effective January 1, 2020, the Company consummated the Merger Agreement with BB Potentials. Pursuant to the Merger Agreement, the Company issued 120,000,000 shares of its common stock to the shareholders of BB Potentials and four persons were added to the Company’s Board of Directors. Pursuant to the Merger Agreement, the Company’s four new directors were issued a total of 100,178,661 shares of Company common stock. Thus, a change in control of the Company occurred in connection with the Merger Agreement. Stock Cancellation Agreement In conjunction with the Merger Agreement, the Company entered into a cancellation of stock agreement with its former majority shareholder, EFT Holdings, Inc., whereby it cancelled all 79,265,000 shares of common stock then owned by EFT Holdings, Inc. Debt Forgiveness Agreements In conjunction with the Merger Agreement, the Company entered into debt forgiveness agreements with related parties, as follows: EFT Holdings, Inc. EF2T, Inc. Astonia LLC.

NEW MITEXSTREAM AGREEMENT

NEW MITEXSTREAM AGREEMENT	6 Months Ended
	Jun. 30, 2021
NEW MITEXSTREAM AGREEMENT
5. NEW MITEXSTREAM AGREEMENT	5. NEW MITEXSTREAM AGREEMENT In February 2021, BB Potentials entered into a Manufacturing, Sales and Distribution License Agreement (the “New MiteXstream Agreement”) with a related party, Touchstone Enviro Solutions, Inc., which replaced a prior similar agreement (the “Original MiteXstream Agreement”) and served to expand BB Potentials’ rights with respect to MiteXstream, an EPA-registered biopesticide. The New MiteXstream Agreement contains the following important provisions as compared to the Original MiteXstream Agreement: New MiteXstream Agreement Original MiteXstream Agreement Term December 31, 2080 Initial terms of 10 years, with one 10-year renewal term Territory Worldwide Exclusive (1) United States and Canada Royalty $10.00 per gallon manufactured Effective royalty of an estimated $50 per gallon Minimums 2,500 gallons of concentrate manufactured per year (2) $20,000 of product per year Sublicensing Right to sublicense granted No right to sublicense Trademarks For no extra consideration, rights granted to use “MiteXstream” and “Harnessing the Power of Water” For no extra consideration, rights granted to use “MiteXstream” (1) (2) Exclusivity ends and becomes non-exclusive, if the minimum of 2,500 gallons per year is not met. The minimum (2,500 gallons per year) is deemed to have been satisfied through December 31, 2022. The disinterested Directors of the Company approved the New MiteXstream Agreement.

ASSET PURCHASE AGREEMENT

ASSET PURCHASE AGREEMENT	6 Months Ended
	Jun. 30, 2021
ASSET PURCHASE AGREEMENT
6. ASSET PURCHASE AGREEMENT	6. ASSET PURCHASE AGREEMENT In December 2020, a newly-formed subsidiary of the Company, Big Sky American Dist., LLC, a Montana limited liability company (“Big Sky American”), which distributes the Company’s Grizzly Creek Naturals CBD and other consumer products in Western Montana, entered into an asset purchase agreement (the “Big Sky APA”), whereby it purchased certain distribution-related assets associated with approximately 200 retail locations in Western Montana for $200,000 in cash, in February 2021. The purchased assets consisted of $10,000 of furniture and equipment and $190,000 of an intangible asset, a customer list, which is being amortized over 18 months.

INTANGIBLE ASSET

INTANGIBLE ASSET	6 Months Ended
	Jun. 30, 2021
INTANGIBLE ASSET
7. INTANGIBLE ASSET	7. INTANGIBLE ASSET The Company has an intangible asset related to the purchase of product distribution assets in the amount of $190,000, which is for a customer list and is being amortized over 18 months. The Company recorded amortization expense in the amount of $42,222 for the six months ended June 30, 2021. As of June 30, 2021, the intangible asset net of accumulated amortization is $147,778. Amortization expense for 2021 is estimated to be $105,556.

CONVERTIBLE PROMISSORY NOTES

CONVERTIBLE PROMISSORY NOTES	6 Months Ended
	Jun. 30, 2021
CONVERTIBLE PROMISSORY NOTES
8. CONVERTIBLE PROMISSORY NOTES	8. CONVERTIBLE PROMISSORY NOTES GPL Ventures LLC. At June 30, 2020, accrued interest on the GPL Note was $417. In November 2020, the GPL Note, including accrued interest, was repaid in full in the amount of $28,000 ($25,000 in principal and $3,000 in interest). Tri-Bridge Ventures LLC. At June 30, 2021 and 2020, accrued interest on the Tri-Bridge Note was $2,917 and $417, respectively. At June 30, 2021, the Tri-Bridge Note was past due. EMA Financial, LLC. In June 2021, the EMA Note was repaid in full in the amount of $93,697.70, as follows: $61,119.80 in principal; $3,499.30 in interest; and $29,078.60 as a prepayment premium. Power Up Lending Group Ltd. At June 30, 2021, no portion of the Power Up Note #1 had been repaid by the Company. Subsequent to June 30, 2021, during July 2021, the Power Up Note #1 was repaid in full through conversion into shares of the Company’s common stock, as follows (See Note 14. Subsequent Events) Amount Converted Conversion Price Per Share Number Shares $ 15,000 $ 0.0162 925,926 $ 20,000 $ 0.0143 1,398,601 $ 20,500 $ 0.0143 1,666,434 Total Converted: $55,500 Total Shares: 3,990,961 SE Holdings, LLC. At June 30, 2021, no portion of the SE Holdings Note had been repaid by the Company. Power Up Lending Group Ltd. At June 30, 2021, no portion of the Power Up Note #2 had been repaid by the Company. Power Up Lending Group Ltd. At June 30, 2021, no portion of the Power Up Note #3 had been repaid by the Company.

STOCKHOLDER RECEIVABLE

STOCKHOLDER RECEIVABLE	6 Months Ended
	Jun. 30, 2021
STOCKHOLDER RECEIVABLE
9. STOCKHOLDER RECEIVABLE	9. STOCKHOLDER RECEIVABLE At June 30, 2021, and December 31, 2020, cash relating to a stockholder receivable of BB Potentials for $1,000, which stockholder receivable became a part of the Company’s outstanding common stock history, upon its acquisition of BB Potentials. The stockholder receivable relates to 42,885 shares of Company common stock.

AMENDMENT OF ARTICLES OF INCORP

AMENDMENT OF ARTICLES OF INCORPORATION	6 Months Ended
	Jun. 30, 2021
AMENDMENT OF ARTICLES OF INCORPORATION
10. AMENDMENT OF ARTICLES OF INCORPORATION	10. AMENDMENTS OF ARTICLES OF INCORPORATION In January 2020, the Company filed a Certificate of Amendment to its Articles of Incorporation to change its corporate name to “Black Bird Potentials Inc.” and submitted such filing to FINRA for approval thereof. FINRA did not approve such filing, due to an extended passage of time from the Company’s initial filing and its being late in filing certain periodic reports. In February 2021, the Company amended its Articles of Incorporation to increase the number of authorized shares of its common stock to 325,000,000. In April 2021, the Company amended its Articles of Incorporation to change its corporate name to “Black Bird Biotech, Inc.” and submitted such filing to FINRA for approval thereof, which amendment became effective June 14, 2021.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2021
RELATED PARTY TRANSACTIONS
11. RELATED PARTY TRANSACTIONS	11. RELATED PARTY TRANSACTIONS Acquisition of BB Potentials Effective January 1, 2020, the Company consummated the Merger Agreement with BB Potentials. Pursuant to the Merger Agreement, the Company issued 120,000,000 shares of its common stock to the shareholders of BB Potentials and four persons were added to the Company’s Board of Directors. Pursuant to the Merger Agreement, the Company’s four new directors were issued a total of 100,178,661 shares of Company common stock. Thus, a change in control of the Company occurred in connection with the Merger Agreement. Stock Cancellation Agreement In conjunction with the Merger Agreement, the Company entered into a cancellation of stock agreement with its former majority shareholder, EFT Holdings, Inc., whereby it cancelled all 79,265,000 shares of common stock then owned by EFT Holdings, Inc. Debt Forgiveness Agreements In conjunction with the Merger Agreement, the Company entered into debt forgiveness agreements with related parties, as follows: EFT Holdings, Inc. EF2T, Inc. Astonia LLC. Advances from Related Parties Six Months Ended June 30, 2021. In June 2021, Mr. Newlan advanced the sum of $93,732.70 to the Company. The funds were used to repay the EMA Financial Note (the total repayment amount was $93,697.70: $61,119.80 in principal; $3,499.30 in interest; and $29,078.60 as a prepayment premium). Such funds were obtained as a loan on open account, accrue no interest and are due on demand. At June 30, 2021, $50,000 of such loan had been repaid and we owed Mr. Newlan $43,697.70. At June 30, 2021, the Company owed EF2T, Inc. $773 and Astonia LLC $4,470. Six Months Ended June 30, 2020. Stock Issued for Bonus In June 2021, the Company issued 500,000 shares of common stock to its Chief Financial Officer and Director, William E. Sluss, as a retention bonus, which shares were valued at $0.03 per share, or $15,000, in the aggregate. New MiteXstream Agreement In February 2021, BB Potentials entered into a Manufacturing, Sales and Distribution License Agreement (the “New MiteXstream Agreement”) with a related party, Touchstone Enviro Solutions, Inc., which replaced a prior similar agreement (the “Original MiteXstream Agreement”) and served to expand BB Potentials’ rights with respect to MiteXstream, an EPA-registered biopesticide. The New MiteXstream Agreement contains the following important provisions as compared to the Original MiteXstream Agreement: New MiteXstream Agreement Original MiteXstream Agreement Term December 31, 2080 Initial terms of 10 years, with one 10-year renewal term Territory Worldwide Exclusive (1) United States and Canada Royalty $10.00 per gallon manufactured Effective royalty of an estimated $50 per gallon Minimums 2,500 gallons of concentrate manufactured per year (2) $20,000 of product per year Sublicensing Right to sublicense granted No right to sublicense Trademarks For no extra consideration, rights granted to use “MiteXstream” and “Harnessing the Power of Water” For no extra consideration, rights granted to use “MiteXstream” (1) (2) Exclusivity ends and becomes non-exclusive, if the minimum of 2,500 gallons per year is not met. The minimum (2,500 gallons per year) is deemed to have been satisfied through December 31, 2022. The disinterested Directors of the Company approved the New MiteXstream Agreement.

LOANS PAYABLE - RELATED PARTIES

LOANS PAYABLE - RELATED PARTIES	6 Months Ended
	Jun. 30, 2021
LOANS PAYABLE - RELATED PARTIES
12. LOANS PAYABLE - RELATED PARTIES	12. LOANS PAYABLE - RELATED PARTIES Six Months Ended June 30, 2021. In June 2021, Mr. Newlan advanced the sum of $93,732.70 to the Company. The funds were used to repay the EMA Financial Note (the total repayment amount was $93,697.70: $61,119.80 in principal; $3,499.30 in interest; and $29,078.60 as a prepayment premium). Such funds were obtained as a loan on open account, accrue no interest and are due on demand. At June 30, 2021, $50,000 of such loan had been repaid and we owed Mr. Newlan $43,697.70. Six Months Ended June 30, 2020. EFT Holdings, Inc. EF2T, Inc. Astonia LLC. During the six months ended June 30, 2020, advances of $3,000 were received from Astonia LLC. The amounts due Astonia LLC bear interest at 5% per year and have a maturity of one year. As of June 30, 2021 and 2020, the Company owed Astonia LLC $4,470 and $4,470 in principal, respectively, and $321 and $61 in accrued and unpaid interest, respectively.

REGIONAL DEVELOPMENT AND DISTRI

REGIONAL DEVELOPMENT AND DISTRIBUTION AGREEMENT	6 Months Ended
	Jun. 30, 2021
REGIONAL DEVELOPMENT AND DISTRIBUTION AGREEMENT
13. REGIONAL DEVELOPMENT AND DISTRIBUTION AGREEMENT	13. REGIONAL DEVELOPMENT AND DISTRIBUTION AGREEMENT In March 2020, BB Potentials entered into a regional development and distribution agreement with Northland Partners, LLC (the “Tri-State Distributor”), who will focus on distribution of BB Potentials’ products in North Dakota, South Dakota and Minnesota. Tri-State Distributor has the right to distribute BB Potentials’s products anywhere in the United States. Due to local restrictions relating to the COVID-19 pandemic, as of June 30, 2021, the Tri-State Distributor had not yet begun its distribution efforts.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2021
SUBSEQUENT EVENTS
14. SUBSEQUENT EVENTS	14. SUBSEQUENT EVENTS Consulting Agreement In July 2021, the Company entered into a consulting agreement with a third party, pursuant to which it is obligated to issue 167,000 shares of its common stock for each month of the six-month term of such agreement, a total of 1,002,000 shares. Common Stock Issued for Cash In July 2021, the Company sold a total of 1,562,500 shares of its common stock for a total of $50,000, or $0.032 per share, in cash, under its Regulation A Offering. Common Stock Issued for Services In July 2021, the Company issued 1,002,000 shares of its common stock to a third party consultant, which shares were valued at $0.039 per share, or $39,078, in the aggregate. Common Stock Issued Under Convertible Promissory Note Subsequent to June 30, 2021,during July 2021, the Power Up Note #1 was repaid in full through conversion into shares of the Company’s common stock, as follows: Amount Converted Conversion Price Per Share Number Shares $ 15,000 $ 0.0162 925,926 $ 20,000 $ 0.0143 1,398,601 $ 20,500 $ 0.0143 1,666,434 Total Converted: $55,500 Total Shares: 3,990,961 Termination of Regulation A Offering In August 2021, the Company’s Offering Statement on Form 1-A (File No. 254-11215), which was qualified by the SEC on August 4, 2020, expired. Convertible Promissory Note Power Up Lending Group Ltd. Other Management has evaluated subsequent events through August 23, 2021.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN (Policies)	6 Months Ended
	Jun. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN
Going Concern	The Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The Company also has a working capital deficit as of June 30, 2021. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s activities will necessitate significant uses of working capital beyond 2021. Additionally, the Company’s capital requirements will depend on many factors, including the success of the Company’s researching for new markets. The Company plans to continue financing its operations with cash received from financing activities, more specifically from related party loans. While the Company strongly believes that its capital resources will be sufficient in the near term, there is no assurance that the Company’s activities will generate sufficient revenues to sustain its operations without additional capital or if additional capital is needed, that such funds, if available, will be obtainable on terms satisfactory to the Company. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event that the Company cannot continue as a going concern.
Use of Estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and reported amounts of revenue and expenses during the reporting period. Actual results could differ materially from those estimates.
Cash and Cash Equivalents and Restricted Cash	Cash and equivalents include investments with initial maturities of three months or less. The Company had no cash equivalents as of June 30, 2021, and December 31, 2020.
Income Taxes	The Company accounts for income taxes utilizing ASC 740, “Income Taxes”. ASC 740 requires the measurement of deferred tax assets for deductible temporary differences and operating loss carry forwards, and of deferred tax liabilities for taxable temporary differences. Measurement of current and deferred tax liabilities and assets is based on provisions of enacted tax law. The effects of future changes in tax laws or rates are not included in the measurement. The Company recognizes the amount of taxes payable or refundable for the current year and recognizes deferred tax liabilities and assets for the expected future tax consequences of events and transactions that have been recognized in the Company’s financial statements or tax returns. The Company currently has substantial net operating loss carry forwards. The Company has recorded a 100% valuation allowance against net deferred tax assets due to uncertainty of their ultimate realization. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized.
Basic and Diluted Net Loss Per Share	Net loss per share is calculated in accordance with ASC 260, Earnings per Share, for the period presented. Basic net loss per share is based upon the weighted average number of common shares outstanding. Diluted net loss per share is based on the assumption that all dilutive convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. There are potential dilutive securities as of June 30, 2021 and 2020.
Related Parties	A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party.
Recent Accounting Pronouncements	In August 2020, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2020-06-Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity's Own Equity (Subtopic 815-40)-Accounting For Convertible Instruments and Contracts in an Entity's Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for it. The ASU also simplifies the diluted net income per share calculation in certain areas. The new guidance is effective for annual and interim periods beginning after December 15, 2021, and early adoption is permitted for fiscal years beginning after December 15, 2020. The Company has early adopted ASU 2020-06 for the year beginning January 1, 2021.
Change in Accounting Principle	In August 2020, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2020-06-Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity's Own Equity (Subtopic 815-40)-Accounting For Convertible Instruments and Contracts in an Entity's Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for it. The ASU also simplifies the diluted net income per share calculation in certain areas. The new guidance is effective for annual and interim periods beginning after December 15, 2021, and early adoption is permitted for fiscal years beginning after December 15, 2020. The Company has early adopted ASU 2020-06 for the year beginning January 1, 2021. The Company will adopt the if-converted method for calculating EPS and the modified retrospective method as the transition method. The if-converted method assumes that the conversion of convertible securities occurs at the beginning of the reporting period and the modified retrospective recognizes the cumulative effect of the change as an adjustment to the beginning balance of retained earnings as of the date of adoption. Under the modified-retrospective method, no adjustment should be made to the comparative-period information including EPS. During the six months ended June 30, 2021, the cumulative effect of the changes on retained earnings is $29,788, additional paid-in-capital is $56,343 and notes payable is $26,555, as reflected in the accompanying financial statements. During the six months ended June 30, 2021 the effect on EPS would be unchanged after the adoption of ASU 2020-06.

NEW MITEXSTREAM AGREEMENT (Tabl

NEW MITEXSTREAM AGREEMENT (Tables)	6 Months Ended
	Jun. 30, 2021
NEW MITEXSTREAM AGREEMENT
Schedule of new MiteXstream agreement	New MiteXstream Agreement Original MiteXstream Agreement Term December 31, 2080 Initial terms of 10 years, with one 10-year renewal term Territory Worldwide Exclusive (1) United States and Canada Royalty $10.00 per gallon manufactured Effective royalty of an estimated $50 per gallon Minimums 2,500 gallons of concentrate manufactured per year (2) $20,000 of product per year Sublicensing Right to sublicense granted No right to sublicense Trademarks For no extra consideration, rights granted to use “MiteXstream” and “Harnessing the Power of Water” For no extra consideration, rights granted to use “MiteXstream”

CONVERTIBLE PROMISSORY NOTES (T

CONVERTIBLE PROMISSORY NOTES (Tables)	6 Months Ended
	Jun. 30, 2021
CONVERTIBLE PROMISSORY NOTES (Tables)
Schedule of Convertible notes payables	Amount Converted Conversion Price Per Share Number Shares $ 15,000 $ 0.0162 925,926 $ 20,000 $ 0.0143 1,398,601 $ 20,500 $ 0.0143 1,666,434 Total Converted: $55,500 Total Shares: 3,990,961

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2021
RELATED PARTY TRANSACTIONS
Schedule of new MiteXstream agreement	New MiteXstream Agreement Original MiteXstream Agreement Term December 31, 2080 Initial terms of 10 years, with one 10-year renewal term Territory Worldwide Exclusive (1) United States and Canada Royalty $10.00 per gallon manufactured Effective royalty of an estimated $50 per gallon Minimums 2,500 gallons of concentrate manufactured per year (2) $20,000 of product per year Sublicensing Right to sublicense granted No right to sublicense Trademarks For no extra consideration, rights granted to use “MiteXstream” and “Harnessing the Power of Water” For no extra consideration, rights granted to use “MiteXstream”

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	6 Months Ended
	Jun. 30, 2021
SUBSEQUENT EVENTS
Schedule of Convertible notes payables	Amount Converted Conversion Price Per Share Number Shares $ 15,000 $ 0.0162 925,926 $ 20,000 $ 0.0143 1,398,601 $ 20,500 $ 0.0143 1,666,434 Total Converted: $55,500 Total Shares: 3,990,961

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Mar. 31, 2021	Jun. 30, 2021
Valuation allowance against net deferred tax assets		100.00%
Effect of adoption of ASU 2020-06	$ (26,555)
Additional Paid-in Capital [Member]
Effect of adoption of ASU 2020-06		$ (56,343)
Retained Earnings [Member]
Effect of adoption of ASU 2020-06		29,788
Notes Payable [Member]
Effect of adoption of ASU 2020-06		$ (26,555)

ACQUISITION OF BLACK BIRD POT_2

ACQUISITION OF BLACK BIRD POTENTIALS INC (Details Narrative) - Black Bird Potentials Inc. [Member] - January 1, 2020 [Member]	6 Months Ended
	Jun. 30, 2021integershares
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	120,000,000
Number of directors | integer	4
Shares issued to directors as part of acquisition	100,178,661

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative)	6 Months Ended
	Jun. 30, 2021USD ($)integer$ / sharesshares	Jun. 30, 2020USD ($)shares
Common stock, shares sold	4,875,000
Price per share | $ / shares	$ 0.04
Common stock, shares	3,125,000
shares price | $ / shares	$ 0.032
Proceeds from common stock shares sold | $	$ 195,000
Common stock, amount | $	$ 100,000
Consulting Agreements [Member]
Common stock, shares	150,000
Chief Financial Officer [Member]
Price per share | $ / shares	$ 0.03
Common stock, shares	500,000
Common stock, amount | $	$ 15,000
EFT Holdings, Inc. [Member]
Common stock shares cancelled of related party	79,265,000
EFT Holdings, Inc. [Member] | Debt Forgiveness Agreements [Member]
Debt Conversion, Converted Instrument, Amount | $		$ 886,108
Debt Conversion, Converted Instrument, Shares Issued		18,221,906
EF2T, Inc. [Member] | Debt Forgiveness Agreements [Member]
Debt Conversion, Converted Instrument, Amount | $		$ 109,992
Debt Conversion, Converted Instrument, Shares Issued		2,240,768
Astonia LLC [Member] | Debt Forgiveness Agreements [Member]
Debt Conversion, Converted Instrument, Amount | $		$ 136,997
Debt Conversion, Converted Instrument, Shares Issued		2,831,661
January 1, 2020 [Member] | Black Bird Potentials Inc. [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	120,000,000
Shares issued to directors as part of acquisition	100,178,661
Number of directors | integer	4
May 2021 [Member]
Price per share | $ / shares	$ 0.0313
Common stock, shares	8,000,000
Common stock, amount | $	$ 250,400
April 2021 [Member]
Price per share | $ / shares	$ 0.03
Common stock, shares	450,000
Common stock, amount | $	$ 13,500
March 2020 [Member] | Consultants [Member]
Price per share | $ / shares	$ 0.08
Common stock, shares	100,000
Common stock, amount | $	$ 8,000
January 2021 [Member]
Price per share | $ / shares	$ 0.0406
Common stock, shares	50,000
Common stock, amount | $	$ 2,030
February 2021 [Member]
Price per share | $ / shares	$ 0.0534
Common stock, shares	50,000
Common stock, amount | $	$ 2,670
Aggregate value of shares issued as commitment fee | $	$ 65,000
Shares value | $ / shares	$ 0.065
Discount rate	50.00%
Common stock issued for services, shares	2,000,000
March 2021 [Member]
Price per share | $ / shares	$ 0.0436
Common stock, shares	50,000
Common stock, amount | $	$ 2,180

NEW MITEXSTREAM AGREEMENT (Deta

NEW MITEXSTREAM AGREEMENT (Details)	1 Months Ended
	Feb. 28, 2021
New MiteXstream Agreement [Member]
Term	December 31, 2080
Territory	Worldwide Exclusive
Royalty	$10.00 per gallon manufactured
Minimums	2,500 gallons of concentrate manufactured per year
Sublicensing	Right to sublicense granted
Trademarks	For no extra consideration, rights granted to use “MiteXstream” and “Harnessing the Power of Water”
Original MiteXstream Agreement [Member]
Term	Initial terms of 10 years, with one 10-year renewal term
Territory	United States and Canada
Royalty	Effective royalty of an estimated $50 per gallon
Minimums	$20,000 of product per year
Sublicensing	No right to sublicense
Trademarks	For no extra consideration, rights granted to use “MiteXstream”

ASSET PURCHASE AGREEMENT (Detai

ASSET PURCHASE AGREEMENT (Details Narrative)	6 Months Ended
	Jun. 30, 2021USD ($)
Intangible asset	$ 190,000
Amortized period	18 years
February 2021 [Member]
Assets distributed in cash	$ 200,000
Asset purchase agreement description	it purchased certain distribution-related assets associated with approximately 200 retail locations in Western Montana
December 2020 [Member]
Intangible asset	$ 190,000
Amortized period	18 months
Furniture and equipment	$ 10,000

INTANGIBLE ASSET (Details Narra

INTANGIBLE ASSET (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
INTANGIBLE ASSET
Intangible asset related to the purchase of product distribution assets	$ 190,000
Intangible asset	147,778	$ 0
Amortization expense net	$ 105,556
Amortized period	18 years
Amortization expense	$ 42,222

CONVERTIBLE PROMISSORY NOTES (D

CONVERTIBLE PROMISSORY NOTES (Details) - Subsequent Event [Member] - Power Up Note #1	Jul. 31, 2021USD ($)$ / sharesshares
Amount Converted | $	$ 55,500
Number Shares | shares	3,990,961
Promissory Note [Member]
Amount Converted | $	$ 15,000
Number Shares | shares	925,926
Conversion Price Per Share | $ / shares	$ 0.0162
Promissory Note One [Member]
Amount Converted | $	$ 20,000
Number Shares | shares	1,398,601
Conversion Price Per Share | $ / shares	$ 0.0143
Promissory Note Two [Member]
Amount Converted | $	$ 20,500
Number Shares | shares	1,666,434
Conversion Price Per Share | $ / shares	$ 0.0143

CONVERTIBLE PROMISSORY NOTES _2

CONVERTIBLE PROMISSORY NOTES (Details Narrative) - USD ($)	1 Months Ended							6 Months Ended
	Jun. 30, 2021	Apr. 30, 2021	Feb. 28, 2021	Jan. 31, 2021	Dec. 31, 2020	Nov. 30, 2020	Apr. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Accrued interest								$ 12,287	$ 61
Common stock, shares issued for cash, shares								3,125,000
Price per share	$ 0.04							$ 0.04
EMA Note
Accrued interest	$ 3,499
Repayment of principal amount	61,119
Prepayment of premium amount	29,078
Total repayment amount	93,697
Principal amount						$ 25,000
Promissory note with OID					$ 4,100
Loans payable - related party					$ 50,000
Interest rate					10.00%
Interest due date					Sep. 30, 2021
Maturity date					Jun. 15, 2021
Third Party
Loans payable - related party			$ 106,000	$ 52,000
Interest rate			9.00%	12.00%
Interest due date				Jan. 31, 2022
Discount rate			50.00%
Conversion price, description			The Company had the right to repay the Power Up Note #1 at a premium ranging from 125% to 145% of the face amount. The Power Up Note #1 was convertible into shares of the Company’s common stock at a conversion price equal to the lower of 61% of the market price of the Company’s common stock on the date of issuance of the Power Up Note #1 and the date of conversion, any time after July 14, 2021
Common stock, shares issued for cash, shares			2,000,000
Debt description			OID of $15,000, bearing interest at 9% per annum, with principal and interest payable in eight equal monthly payments of $15,125 beginning in July 2021
Convertible notes payable			$ 121,000	$ 55,500
Aggregate value			$ 65,000
Price per share			$ 0.065
Third Party | Minimum [Member]
Convertible promissory note premium		120.00%	125.00%	125.00%
Third Party | Maximum [Member]
Convertible promissory note premium		145.00%	145.00%	145.00%
Tri-Bridge Note
Loans payable - related party							$ 25,000
Interest rate							10.00%
Interest due date							January 2021
Maturity date							Aug. 30, 2020
Convertible notes payable							$ 25,000
Price per share							$ 0.001
Accrued interest	2,917							$ 2,917	417
Third Party 1 [Member]
Loans payable - related party			$ 43,500
Interest rate			12.00%
Interest due date			Jan. 31, 2022
Convertible notes payable			$ 43,500
GPL Note
Repayment of principal amount	$ 61,119					25,000
Total repayment amount						28,000
Loans payable - related party							$ 25,000
Interest rate							10.00%
Interest due date							Jan. 31, 2021
Maturity date							Aug. 30, 2020
Convertible notes payable							$ 25,000
Price per share							$ 0.001
Accrued interest									$ 417
Repayment for interest						$ 3,000
Power Up Note #3
Loans payable - related party		$ 68,750
Interest rate		12.00%
Convertible notes payable		$ 68,750

STOCKHOLDER RECEIVABLE (Details

STOCKHOLDER RECEIVABLE (Details Narrative) - Black Bird Potentials Inc. [Member]	6 Months Ended
	Jun. 30, 2021USD ($)shares
Stockholder receivable, shares | shares	42,885
Stockholder receivable, value | $	$ 1,000

AMENDMENT OF ARTICLES OF INCO_2

AMENDMENT OF ARTICLES OF INCORPORATION (Details Narrative) - shares	Jun. 30, 2021	Feb. 28, 2021	Dec. 31, 2020
AMENDMENT OF ARTICLES OF INCORPORATION (Details Narrative)
Common Stock, Shares Authorized	325,000,000	325,000,000	325,000,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)	1 Months Ended
	Feb. 28, 2021
New MiteXstream Agreement [Member]
Term	December 31, 2080
Territory	Worldwide Exclusive
Royalty	$10.00 per gallon manufactured
Minimums	2,500 gallons of concentrate manufactured per year
Sublicensing	Right to sublicense granted
Trademarks	For no extra consideration, rights granted to use “MiteXstream” and “Harnessing the Power of Water”
Original MiteXstream Agreement [Member]
Term	Initial terms of 10 years, with one 10-year renewal term
Territory	United States and Canada
Royalty	Effective royalty of an estimated $50 per gallon
Minimums	$20,000 of product per year
Sublicensing	No right to sublicense
Trademarks	For no extra consideration, rights granted to use “MiteXstream”

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details Narrative)	1 Months Ended	3 Months Ended		6 Months Ended
	Jun. 30, 2021USD ($)$ / sharesshares	Jun. 30, 2021USD ($)$ / shares	Jun. 30, 2020USD ($)$ / shares	Jun. 30, 2021USD ($)integer$ / sharesshares	Jun. 30, 2020USD ($)$ / sharesshares
Common stock shares issued during period | shares				3,125,000
Common stock shares issued, price per share | $ / shares		$ 0	$ 0	$ 0	$ 0
Proceeds from common stock shares issued				$ 100,000
Accrued interest				12,287	$ 61
Repayment of note payable				$ 58,600
Black Bird Potentials Inc. [Member] | January 1, 2020 [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares				120,000,000
Number of directors | integer				4
Shares issued to directors as part of acquisition | shares				100,178,661
Astonia LLC [Member]
Advances from related party					6,670
Accrued and unpaid interest	$ 321	$ 321	$ 61	$ 321	$ 61
Interest rate			5.00%		5.00%
Related party debt, principal amount				4,470	$ 4,470
Astonia LLC [Member] | Debt Forgiveness Agreements [Member]
Debt Conversion, Converted Instrument, Shares Issued | shares					2,831,661
Debt Conversion, Converted Instrument, Amount					$ 136,997
Mr. Newlan [Member]
Advances from related party	93,732
Related party debt, principal amount	43,697
Total repayment amount	93,697
Repayment of principal amount	61,119
Accrued interest	3,499
Prepayment of premium amount	29,078
Repayment of note payable	$ 50,000
EF2T, Inc. [Member]
Related party debt, principal amount				$ 773
EF2T, Inc. [Member] | Debt Forgiveness Agreements [Member]
Debt Conversion, Converted Instrument, Shares Issued | shares					2,240,768
Debt Conversion, Converted Instrument, Amount					$ 109,992
EFT Holdings, Inc. [Member]
Common stock shares cancelled of related party | shares				79,265,000
EFT Holdings, Inc. [Member] | Debt Forgiveness Agreements [Member]
Debt Conversion, Converted Instrument, Shares Issued | shares					18,221,906
Debt Conversion, Converted Instrument, Amount					$ 886,108
Chief Financial Officer and Director, William E. Sluss [Member]
Common stock shares issued during period | shares	500,000
Common stock shares issued, price per share | $ / shares	$ 0.03
Proceeds from common stock shares issued	$ 15,000

LOANS PAYABLE RELATED PARTIES (

LOANS PAYABLE RELATED PARTIES (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Accrued interest		$ 12,287	$ 61
Repayment of note payable		58,600
Advances from related party		0	6,670
Related party debt, principal amount	$ 48,975	48,975		$ 4,470
EF2T, Inc. [Member]
Related party debt, principal amount		773
Astonia LLC [Member]
Related party debt, principal amount		4,470	4,470
Advances from related party			3,000
Related party debt, principal amount	4,470	4,470	$ 4,470
Interest rate			5.00%
Accrued and unpaid interest	321	$ 321	$ 61
Mr. Newlan [Member]
Total repayment amount	93,697
Repayment of principal amount	61,119
Accrued interest	3,499
Prepayment of premium amount	29,078
Repayment of note payable	50,000
Related party debt, principal amount	43,697
Advances from related party	$ 93,732
Debt Forgiveness Agreements [Member] | EFT Holdings, Inc. [Member]
Debt Conversion, Converted Instrument, Shares Issued			18,221,906
Debt Conversion, Converted Instrument, Amount			$ 886,108
Debt Forgiveness Agreements [Member] | EF2T, Inc. [Member]
Debt Conversion, Converted Instrument, Shares Issued			2,240,768
Debt Conversion, Converted Instrument, Amount			$ 109,992
Debt Forgiveness Agreements [Member] | Astonia LLC [Member]
Debt Conversion, Converted Instrument, Shares Issued			2,831,661
Debt Conversion, Converted Instrument, Amount			$ 136,997

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Events [Member]	1 Months Ended
	Jul. 31, 2021USD ($)$ / sharesshares
Common Stock Issued Under Convertible Promissory Note 1 [Member]
Conversion Price Per Share | $ / shares	$ 0.0162
Amount Converted | $	$ 15,000
Number Shares | shares	925,926
Common Stock Issued Under Convertible Promissory Note 2 [Member]
Conversion Price Per Share | $ / shares	$ 0.0143
Amount Converted | $	$ 20,000
Number Shares | shares	1,398,601
Common Stock Issued Under Convertible Promissory Note 3 [Member]
Conversion Price Per Share | $ / shares	$ 0.143
Amount Converted | $	$ 20,500
Number Shares | shares	1,666,434
Common Stock Issued Under Convertible Promissory Note [Member]
Amount Converted | $	$ 55,500
Number Shares | shares	3,990,961

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended
	Aug. 31, 2021	Jul. 31, 2021	Apr. 30, 2021	Feb. 28, 2021	Jan. 31, 2021	Jun. 30, 2021
Price per share						$ 0.04
Third Party [Member]
Interest rate				9.00%	12.00%
Convertible notes payable				$ 121,000	$ 55,500
Loans payable - related party				$ 106,000	$ 52,000
Price per share				$ 0.065
Third Party [Member] | Minimum [Member]
Convertible promissory note premium			120.00%	125.00%	125.00%
Third Party [Member] | Maximum [Member]
Convertible promissory note premium			145.00%	145.00%	145.00%
Third Party [Member] | Subsequent Events [Member]
Debt instrument conversion price, description	The Power Up Note #4 may be converted into shares of the Company’s common stock at a conversion price equal to the lower of 61% of the market price of the Company’s common stock on the date of issuance of the Power Up Note #4 and the date of conversion, any time after February 13, 2022
Interest rate	12.00%
Convertible notes payable	$ 78,750
Loans payable - related party	$ 78,750
Common stock, shares issued for cash, amount		$ 50,000
Common stock, aggregate shares issued		1,002,000
Common stock, shares issued		167,000
Common stock, shares issued for cash, shares		1,562,500
Price per share		$ 0.032
Common stock, shares issued for services, shares	1,002,000
Common stock, shares issued for services, price per share	$ 0.039
Common stock, shares issued for services, amount	$ 39,078
Third Party [Member] | Subsequent Events [Member] | Minimum [Member]
Convertible promissory note premium	125.00%
Third Party [Member] | Subsequent Events [Member] | Maximum [Member]
Convertible promissory note premium	145.00%