Document and Entity Information
Document and Entity Information | 3 Months Ended |
Mar. 31, 2021 | |
Cover [Abstract] | |
Entity Registrant Name | DSG Global Inc. |
Entity Central Index Key | 0001413909 |
Document Type | S-1/A |
Amendment Flag | true |
Amendment Description | Amendment No. 1 |
Entity Filer Category | Non-accelerated Filer |
Entity Small Business Flag | true |
Entity Emerging Growth Company | false |
Consolidated Balance Sheets
Consolidated Balance Sheets - USD ($) | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
CURRENT ASSETS | |||
Cash | $ 1,273,808 | $ 1,372,016 | $ 25,494 |
Trade receivables, net | 82,408 | 27,874 | 74,793 |
Lease receivable | 49,680 | 4,297 | |
Inventories, net of inventory allowance of $151,191, $146,292 and $146,292, respectively | 351,911 | 254,362 | 140,943 |
Prepaid expenses and deposits | 177,380 | 124,144 | 9,570 |
TOTAL CURRENT ASSETS | 1,935,187 | 1,782,693 | 250,800 |
Lease receivable | 238,650 | 38,559 | |
Fixed assets, net | 247,740 | 268,981 | 139,823 |
Equipment on lease, net | 251 | 496 | 1,457 |
Intangible assets, net | 12,526 | 12,833 | 14,061 |
TOTAL ASSETS | 2,434,354 | 2,103,562 | 406,141 |
CURRENT LIABILITIES | |||
Trade and other payables | 1,062,171 | 1,786,313 | 2,345,333 |
Deferred revenue | 190,444 | 93,548 | 65,274 |
Operating lease liability | 119,154 | 125,864 | 62,935 |
Loans payable | 23,260 | 9,981 | 789,469 |
Derivative liability | 2,856,569 | ||
Convertible notes payable | 319,442 | 513,328 | 2,507,653 |
TOTAL CURRENT LIABILITIES | 1,714,471 | 2,529,034 | 8,627,233 |
Operating lease liability | 117,065 | 150,877 | 74,225 |
Loans payable | 220,307 | 232,834 | |
TOTAL LIABILITIES | 2,051,843 | 2,912,745 | 8,701,458 |
Going concern (Note 2) | |||
Commitments | |||
Contingencies | |||
Subsequent events | |||
MEZZANINE EQUITY | |||
Redeemable preferred stock, $0.001 par value, 6,010,000 shares authorized (2020 - 6,010,000) and (2019 - 11,000,000), 3,262 issued and outstanding (2020 -1,024), 48,706 to be issued (2020 - 49,706) and (2019 - 48,206 to be issued) | 2,977,640 | 2,239,936 | 33,807 |
STOCKHOLDERS' DEFICIT | |||
Preferred stock, $0.001 par value, 3,010,000 shares authorized (2020 - 3,010,000) and (2019 - 3,010,000), 200,587 issued and outstanding (2020 - 200,508) and 200,508 issued and outstanding (2019 - to be issued) | 2,725,600 | 2,084,680 | 200 |
Common stock, $0.001 par value, 350,000,000 shares authorized, (2020 - 350,000,000) and (2019 - 150,000,000); 109,536,971 issued and outstanding (2020 - 95,765,736) and 95,765,736 issued and outstanding (2019 - 1,146,302) | 109,541 | 94,018 | 1,146 |
Additional paid in capital, common stock | 46,055,017 | 43,299,937 | 28,097,710 |
Discounts on common stock | (69,838) | (69,838) | (69,838) |
Common stock to be issued | 1,436,044 | 7,402,254 | |
Obligation to issue warrants | 163,998 | ||
Accumulated other comprehensive income | 1,246,162 | 1,252,082 | 1,372,345 |
Accumulated deficit | (52,661,611) | (51,310,040) | (45,132,941) |
TOTAL STOCKHOLDERS' DEFICIT | (2,595,129) | (3,049,119) | (8,329,124) |
TOTAL LIABILITIES MEZZANINE EQUITY AND STOCKHOLDERS' DEFICIT | $ 2,434,354 | $ 2,103,562 | $ 406,141 |
Consolidated Balance Sheets (Pa
Consolidated Balance Sheets (Parenthetical) - USD ($) | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Statement of Financial Position [Abstract] | |||
Inventory allowance | $ 151,191 | $ 146,292 | $ 146,292 |
Redeemable preferred stock, par value | $ 0.001 | $ 0.001 | $ 0.001 |
Redeemable preferred stock, shares authorized | 6,010,000 | 6,010,000 | 11,000,000 |
Redeemable preferred stock, shares issued | 3,262 | 1,024 | |
Redeemable preferred stock, shares outstanding | 3,262 | 1,024 | |
Redeemable preferred stock, shares to be issued | 48,706 | 49,706 | 48,206 |
Preferred stock, par value | $ 0.001 | $ 0.001 | $ 0.001 |
Preferred stock, shares authorized | 3,010,000 | 3,010,000 | 3,010,000 |
Preferred stock, shares issued | 200,587 | 200,508 | |
Preferred stock, shares outstanding | 200,587 | 200,508 | |
Preferred stock, shares to be issued | |||
Common stock, par value | $ 0.001 | $ 0.001 | $ 0.001 |
Common stock, shares authorized | 350,000,000 | 350,000,000 | 150,000,000 |
Common stock, shares issued | 109,536,971 | 95,765,736 | 1,146,302 |
Common stock, shares outstanding | 109,536,971 | 95,765,736 | 1,146,302 |
Interim Condensed Consolidated
Interim Condensed Consolidated Statements of Operations - USD ($) | 3 Months Ended | 12 Months Ended | ||
Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Income Statement [Abstract] | ||||
Revenue | $ 387,106 | $ 150,212 | $ 900,482 | $ 1,399,420 |
Cost of revenue | 130,692 | 28,566 | 409,793 | 948,273 |
Gross profit | 256,414 | 121,646 | 490,689 | 451,147 |
Operating expenses | ||||
Compensation expense | 1,263,384 | 642,536 | 2,164,776 | 1,921,078 |
General and administration expense | 401,543 | 524,747 | 3,371,325 | 886,592 |
Bad debt expense | 4,580 | 9,348 | 17,525 | 65,802 |
Depreciation and amortization expense | 5,123 | 656 | 6,759 | 4,218 |
Total operating expense | 1,674,630 | 1,177,287 | 5,560,385 | 2,877,690 |
Loss from operations | (1,418,216) | (1,055,641) | (5,069,696) | (2,426,543) |
Other income (expense) | ||||
Foreign currency exchange | (14,826) | (120,681) | 24,900 | 37,224 |
Other income | 16,645 | |||
Change in fair value of derivative instruments | (945,594) | 3,054,034 | 271,704 | |
Gain (Loss) on extinguishment of debt | 76,316 | (428,465) | (2,904,832) | 659,999 |
Finance costs | (11,490) | (407,578) | (1,281,505) | (1,620,504) |
Total other income (expense) | 66,645 | (1,902,318) | (1,107,403) | (651,577) |
Loss before income taxes | (1,351,571) | (2,957,959) | (6,177,099) | (3,078,120) |
Provision for income taxes | ||||
Net loss | $ (1,351,571) | $ (2,957,959) | $ (6,177,099) | $ (3,078,120) |
Basic and diluted: | ||||
Basic | $ (0.01) | $ (0.84) | $ (0.17) | $ (3.84) |
Diluted | $ (0.01) | $ (0.84) | $ (0.17) | $ (3.84) |
Weighted average number of shares used in computing basic and diluted net loss per share: | ||||
Basic | 101,999,610 | 3,515,590 | 35,744,303 | 801,993 |
Diluted | 101,999,610 | 3,515,590 | 35,744,303 | 801,993 |
Interim Condensed Consolidate_2
Interim Condensed Consolidated Statements of Comprehensive Loss - USD ($) | 3 Months Ended | 12 Months Ended | ||
Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Statement of Comprehensive Income [Abstract] | ||||
Net loss | $ (1,351,571) | $ (2,957,959) | $ (6,177,099) | $ (3,078,120) |
Other comprehensive (loss) income | ||||
Foreign currency translation adjustments | (5,920) | 189,591 | (120,263) | (93,044) |
Comprehensive loss | $ (1,357,491) | $ (2,768,368) | $ (6,297,362) | $ (3,171,164) |
Interim Condensed Consolidate_3
Interim Condensed Consolidated Statements of Stockholders' Deficit - USD ($) | Common Stock [Member] | Additional Paid-in Capital [Member] | Discount on Common Stock [Member] | Common Stock To Be Issued [Member] | Obligation to Issue Warrants [Member] | Preferred Shares [Member] | Accumulated Other Comprehensive Income [Member] | Accumulated Deficit [Member] | Total |
Balance at Dec. 31, 2018 | $ 634 | $ 22,415,121 | $ (69,838) | $ 4,872,732 | $ 1,465,389 | $ (42,054,821) | $ (13,370,783) | ||
Balance, shares at Dec. 31, 2018 | 634,471 | ||||||||
Shares to be issued for cash | 23,453 | 23,453 | |||||||
Shares to be issued for cash, shares | |||||||||
Shares and warrants issued for services | $ 72 | 63,365 | 1,224,000 | 1,287,437 | |||||
Shares and warrants issued for services, shares | 72,295 | ||||||||
Shares issued on conversion of debt | $ 408 | 506,060 | $ 506,468 | ||||||
Shares issued on conversion of debt, shares | 407,536 | ||||||||
Shares issued for debt settlement | $ 32 | 37,728 | $ 37,760 | ||||||
Shares issued for debt settlement, shares | 32,000 | ||||||||
Shares to be issued and warrants issued for restructure of preferred shares and debt | 5,075,436 | 6,154,801 | (4,872,732) | 6,357,505 | |||||
Preferred shares issued for services | 200 | 200 | |||||||
Net loss for the period | (93,044) | (3,078,120) | (3,171,164) | ||||||
Balance at Dec. 31, 2019 | $ 1,146 | 28,097,710 | (69,838) | 7,402,254 | 200 | 1,372,345 | (45,132,941) | (8,329,124) | |
Balance, shares at Dec. 31, 2019 | 1,146,302 | ||||||||
Shares to be issued for cash | $ 192 | 99,839 | 100,031 | ||||||
Shares to be issued for cash, shares | 191,865 | ||||||||
Shares and warrants issued for services | $ 320 | 636,128 | 636,448 | ||||||
Shares and warrants issued for services, shares | 320,000 | ||||||||
Shares issued on conversion of debt | $ 1,180 | 565,375 | 566,555 | ||||||
Shares issued on conversion of debt, shares | 1,178,518 | ||||||||
Issuance of shares to be issued | $ 1,766 | 1,384,487 | (1,386,253) | ||||||
Issuance of shares to be issued, shares | 1,766,451 | ||||||||
Preferred shares issued for services | |||||||||
Net loss for the period | 189,591 | (2,957,959) | (2,768,368) | ||||||
Balance at Mar. 31, 2020 | $ 4,604 | 30,783,539 | (69,838) | 6,016,001 | 200 | 1,561,936 | (48,090,900) | (9,794,458) | |
Balance, shares at Mar. 31, 2020 | 4,603,136 | ||||||||
Balance at Dec. 31, 2019 | $ 1,146 | 28,097,710 | (69,838) | 7,402,254 | 200 | 1,372,345 | (45,132,941) | (8,329,124) | |
Balance, shares at Dec. 31, 2019 | 1,146,302 | ||||||||
Shares to be issued for cash | $ 192 | 99,839 | $ 100,031 | ||||||
Shares to be issued for cash, shares | 191,865 | 8,062,244 | |||||||
Shares and warrants issued for services | $ 1,360,784 | 1,356,481 | $ 1,360,784 | ||||||
Shares and warrants issued for services, shares | 4,303,000 | ||||||||
Shares issued on conversion of debt | $ 52,941 | 3,524,064 | $ 3,577,005 | ||||||
Shares issued on conversion of debt, shares | 52,937,999 | ||||||||
Issuance of shares to be issued | $ 16,880 | 7,504,574 | (7,521,454) | ||||||
Issuance of shares to be issued, shares | 16,880,146 | ||||||||
Shares issued for debt settlement | $ 612 | 42,245 | 1,555,244 | 1,598,101 | |||||
Shares issued for debt settlement, shares | 2,363,532 | ||||||||
Preferred shares issued for services | 2,107,040 | 2,107,040 | |||||||
Warrants issued for cash | 768,008 | 768,008 | |||||||
Warrants issued for settlement of debt | 328,329 | 328,329 | |||||||
Obligation to issue warrants | 163,998 | 163,998 | |||||||
Shares issued on conversion of preferred shares | $ 17,944 | 1,578,687 | (22,560) | 1,574,071 | |||||
Shares issued on conversion of preferred shares, shares | 17,942,892 | ||||||||
Net loss for the period | (120,263) | (6,177,099) | (6,297,362) | ||||||
Balance at Dec. 31, 2020 | $ 94,018 | 43,299,937 | (69,838) | 1,436,044 | 163,998 | 2,084,680 | 1,252,082 | (51,310,040) | (3,049,119) |
Balance, shares at Dec. 31, 2020 | 95,765,736 | ||||||||
Shares to be issued for cash, shares | 115,000 | ||||||||
Shares and warrants issued for services | $ 150 | 302,598 | (163,998) | 138,750 | |||||
Shares and warrants issued for services, shares | 150,000 | ||||||||
Shares issued on conversion of debt, shares | 8,138,975 | ||||||||
Shares issued for debt settlement | $ 8,254 | $ 1,488,625 | $ (1,436,044) | $ 60,835 | |||||
Shares issued for debt settlement, shares | 8,253,975 | ||||||||
Cancellation of shares due to duplicate issuance, shares | (1,751,288) | ||||||||
Preferred shares issued for services | $ 849,600 | $ (849,600) | |||||||
Shares issued on conversion of preferred shares | $ 7,119 | 963,857 | (208,680) | 762,296 | |||||
Shares issued on conversion of preferred shares, shares | 7,118,548 | ||||||||
Net loss for the period | (5,920) | (1,351,571) | (1,357,491) | ||||||
Balance at Mar. 31, 2021 | $ 109,541 | $ 46,055,017 | $ (69,838) | $ 2,725,600 | $ 1,246,162 | $ (52,661,611) | $ (2,595,129) | ||
Balance, shares at Mar. 31, 2021 | 109,536,971 |
Interim Condensed Consolidate_4
Interim Condensed Consolidated Statements of Cash Flows - USD ($) | 3 Months Ended | 12 Months Ended | ||
Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Statement of Cash Flows [Abstract] | ||||
Net loss | $ (1,351,571) | $ (2,957,959) | $ (6,177,099) | $ (3,078,120) |
Adjustments to reconcile net loss to net cash used in operating activities: | ||||
Depreciation and amortization | 5,123 | 656 | 6,759 | 4,218 |
Change in inventory allowance | 28,820 | 2,096 | ||
Non-cash financing costs | 235,177 | |||
Accretion of discounts on debt | 242,447 | 792,378 | 751,691 | |
Change in fair value of derivative liabilities | 945,594 | (3,054,034) | (271,704) | |
Bad debt expense | 4,580 | 9,348 | 17,525 | 65,802 |
Preferred shares issued for services | 849,600 | |||
Shares and warrants issued for services | 138,750 | 636,448 | 3,467,824 | 1,287,637 |
Obligation to issue warrants | 163,998 | |||
(Gain) Loss on extinguishment of debt | (76,316) | 428,465 | 2,904,832 | (659,999) |
Unrealized foreign exchange (gain) loss | (4,406) | 63,960 | (12,578) | 40,173 |
Changes in non-cash working capital: | ||||
Trade receivables, net | (58,810) | (75,568) | 30,091 | 42,456 |
Inventories | (95,128) | (9,129) | (139,219) | 4,919 |
Prepaid expense and deposits | (53,013) | 4,871 | (114,369) | 35,240 |
Lease receivable | (244,963) | (42,856) | ||
Trade payables and accruals | (604,939) | 394,350 | 664,239 | 797,785 |
Operating lease liabilities | (14,509) | (559) | 26,875 | (111,456) |
Deferred revenue | 95,780 | 71,477 | 36,728 | 5,308 |
Net cash used in operating activities | (1,409,822) | (245,599) | (1,400,086) | (848,777) |
Cash flows from investing activities | ||||
Purchase of equipment | (10,573) | (23,161) | (1,383) | |
Net cash used in investing activities | (10,573) | (23,161) | (1,383) | |
Cash flows from financing activities | ||||
Proceeds from issuing shares | 100,031 | |||
Proceeds from issuing preferred shares | 1,500,000 | |||
Proceeds from issuing shares and shares to be issued | 1,532,023 | 23,453 | ||
Proceeds on warrants issued | 768,008 | |||
Proceeds from notes payable | 147,465 | 922,845 | 846,538 | |
Payments on notes payable | (193,889) | (7,531) | (386,996) | |
Net cash provided by financing activities | 1,306,111 | 239,965 | 2,835,880 | 869,991 |
Effect of exchange rate changes on cash | 16,076 | (3,462) | (66,111) | 604 |
Net increase (decrease) in cash | (98,208) | (9,096) | 1,346,522 | 20,435 |
Cash at beginning of period | 1,372,016 | 25,494 | 25,494 | 5,059 |
Cash at the end of the period | $ 1,273,808 | $ 16,398 | $ 1,372,016 | $ 25,494 |
Organization
Organization | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | ||
Organization | Note 1 – ORGANIZATION DSG Global, Inc. (the “Company”) was incorporated under the laws of the State of Nevada on September 24, 2007. The Company is a technology development company engaged in the design, manufacture, and marketing of fleet management solutions in the golf industry. The Company’s principal activities are the sale and rental of GPS tracking devices and interfaces for golf vehicles and related support services. On April 13, 2015, the Company entered into a share exchange agreement with DSG Tag Systems Inc. (“DSG”), now a wholly-owned subsidiary of the Company, incorporated under the laws of the State of Nevada on April 17, 2008 and extra provincially registered in British Columbia, Canada in 2008. In March 2011, DSG formed DSG Tag Systems International, Ltd. in the United Kingdom (“DSG UK”). DSG UK is a wholly owned subsidiary of DSG. On September 15, 2020, the Company incorporated Imperium Motor Corp. (“Imperium”), under the laws of the State of Nevada on September 10, 2020, for which it subscribed to all authorized capital stock, 100 shares of Preferred Class A Stock, at a price of $0.001 per share. Imperium is a wholly owned subsidiary of the Company. | Note 1 –ORGANIZATION DSG Global, Inc. (the “Company”) was incorporated under the laws of the State of Nevada on September 24, 2007. The Company is a technology development company engaged in the design, manufacture, and marketing of fleet management solutions in the golf industry. The Company’s principal activities are the sale and rental of GPS tracking devices and interfaces for golf vehicles and related support services. On April 13, 2015, the Company entered into a share exchange agreement with DSG Tag Systems Inc. (“DSG”), now a wholly-owned subsidiary of the Company, incorporated under the laws of the State of Nevada on April 17, 2008 and extra provincially registered in British Columbia, Canada in 2008. In March 2011, DSG formed DSG Tag Systems International, Ltd. in the United Kingdom (“DSG UK”). DSG UK is a wholly owned subsidiary of DSG. On March 26, 2019, the Company effected a reverse stock split of its shares of common stock on a four thousand (4,000) old for one (1) new basis. Upon effect of the reverse split, authorized capital decreased from 3,000,000,000 shares of common stock to 750,000 shares of common stock, with a par value of $0.001. On May 23, 2019, the Company approved to increase its authorized common stock to 150,000,000, with a par value of $0.001. Shares of preferred stock remain unchanged. These consolidated financial statements give retroactive effect to such reverse stock split named above and all share and per share amounts have been adjusted accordingly, unless otherwise noted. On September 15, 2020, the Company incorporated Imperium Motor Corp. (“Imperium”), under the laws of the State of Nevada on September 10, 2020, for which it subscribed to all authorized capital stock, 100 shares of Preferred Class A Stock, at a price of $0.001 per share. Imperium is a wholly owned subsidiary of the Company. On December 22, 2020, the Company amended its Articles of Incorporation to increase its authorized common shares from 150,000,000 to 350,000,000, and to designate 14,010,000 shares of preferred stock, par value $0.001 per share, including 3,000,000 Series A Preferred stock, 10,000 Series B Convertible Preferred stock, 10,000 Series C Convertible Preferred stock, 1,000,000 Series D Convertible Preferred stock, 5,000,000 Series E Convertible Preferred stock and 10,000 Series F Convertible Preferred Stock. |
Going Concern
Going Concern | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | ||
Going Concern | Note 2 – GOING CONCERN These unaudited interim condensed consolidated financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders and note holders, the ability of the Company to obtain necessary equity financing to continue operations, and ultimately the attainment of profitable operations. The outbreak of the coronavirus, also known as “COVID-19”, has spread across the globe and is impacting worldwide economic activity. Conditions surrounding the coronavirus continue to rapidly evolve and government authorities have implemented emergency measures to mitigate the spread of the virus. The outbreak and the related mitigation measures may have an adverse impact on global economic conditions as well as on the Company’s business activities. The extent to which the coronavirus may impact the Company’s business activities will depend on future developments, such as the ultimate geographic spread of the disease, the duration of the outbreak, travel restrictions, business disruptions, and the effectiveness of actions taken in Canada and other countries to contain and treat the disease. These events are highly uncertain and as such, the Company cannot determine their financial impact at this time. While certain restrictions are presently in the process of being relaxed, it is unclear when the world will return to the previous normal, if ever. This may adversely impact the expected implementation of the Company’s plans moving forward. As at March 31, 2021, the Company has working capital of $220,716 and has an accumulated deficit of $52,661,611 since inception. Furthermore, the Company incurred a net loss of $1,351,571 and used $1,409,822 of cash flows for operating activities during the three months ended March 31, 2021. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These unaudited interim condensed consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. These adjustments could be material. | Note 2 – GOING CONCERN These unaudited interim condensed consolidated financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders and note holders, the ability of the Company to obtain necessary equity financing to continue operations, and ultimately the attainment of profitable operations. The recent outbreak of the coronavirus, also known as “COVID-19”, has spread across the globe and is impacting worldwide economic activity. Conditions surrounding the coronavirus continue to rapidly evolve and government authorities have implemented emergency measures to mitigate the spread of the virus. The outbreak and the related mitigation measures may have an adverse impact on global economic conditions as well as on the Company’s business activities. The extent to which the coronavirus may impact the Company’s business activities will depend on future developments, such as the ultimate geographic spread of the disease, the duration of the outbreak, travel restrictions, business disruptions, and the effectiveness of actions taken in Canada and other countries to contain and treat the disease. These events are highly uncertain and as such, the Company cannot determine their financial impact at this time. While certain restrictions are presently in the process of being relaxed, it is unclear when the world will return to the previous normal, if ever. This may adversely impact the expected implementation of the Company’s plans moving forward. The Company has seen a decline in its revenues for the twelve months ending December 31, 2020 of approximately 35.7%, largely as a result of the challenges related to COVID-19. As at December 31, 2020, the Company has a working capital deficit of $746,341 and has an accumulated deficit of $51,310,040 since inception. Furthermore, the Company incurred a net loss of $6,177,099 and used $1,400,086 of cash flows for operating activities during the twelve months ended December 31, 2020. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These audited consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. |
Summary of Significant Accounti
Summary of Significant Accounting Policies | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Accounting Policies [Abstract] | ||
Summary of Significant Accounting Policies | Note 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying interim condensed consolidated financial statements were prepared in conformity with generally accepted accounting principles in the United States (“U.S. GAAP”) and with the instructions to Form 10-Q. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to U.S. GAAP rules and regulations for presentation of interim financial information. Therefore, the unaudited interim condensed consolidated financial statements should be read in conjunction with the financial statements and the notes thereto, included in the Company’s Annual Report on the Form 10-K for the year ended December 31, 2020. Current and future financial statements may not be directly comparable to the Company’s historical financial statements. However, except as disclosed herein, there have been no material changes in the information disclosed in the notes to the financial statements for the year ended December 31, 2020 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three months ended March 31, 2021 are not necessarily indicative of the results that may be expected for the year ending December 31, 2021. Principles of Consolidation The interim condensed consolidated financial statements include the accounts of DSG Global Inc. and its subsidiary VTS and its wholly owned subsidiaries DSG UK and Imperium, collectively referred to as the “Company”. All intercompany accounts, transactions and profits were eliminated in the consolidated financial statements. Use of Estimates The preparation of interim condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the interim condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the condensed consolidated financial statements in the period they are determined. There were no new estimates in the period. Recently Adopted Accounting Pronouncements Recent accounting pronouncements issued by FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s interim condensed consolidated financial statements. Reclassification Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations or cash flow. | Note 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) and are expressed in U.S. dollars. These consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated. Certain comparative information has been reclassified to conform with the financial statement presentation adopted in the current year. Principles of Consolidation The consolidated financial statements include the accounts of DSG Global Inc. and its subsidiary VTS and its wholly owned subsidiaries DSG UK and Imperium, collectively referred to as the “Company”. All intercompany accounts, transactions and profits were eliminated in the consolidated financial statements. Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to revenue recognition, the collectability of accounts receivable, valuation of inventory, useful lives and recoverability of long-lived assets, fair value derivative liabilities, the Company’s incremental borrowing rate, leases and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from those estimates. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the consolidated financial statements in the period they are determined. The Company’s policy for equipment requires judgment in determining whether the present value of future expected economic benefits exceeds capitalized costs. The policy requires management to make certain estimates and assumptions about future economic benefits related to its operations. Estimates and assumptions may change if new information becomes available. If information becomes available suggesting that the recovery of capitalized cost is unlikely, the capitalized cost is written off to the consolidated statement of operations. The assessment of whether the going concern assumption is appropriate requires management to take into account all available information about the future, which is at least, but is not limited to, 12 months from the date the financial statements are issued. The Company is aware that material uncertainties related to events or conditions may cast substantial doubt upon the Company’s ability to continue as a going concern. Foreign Currency Translation The Company’s functional and reporting currency is the U.S. dollar. The functional currency of VTS is the Canadian dollar. The functional currency of DSG UK is the British pound. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets, liabilities, and items recorded in income arising from transactions denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The accounts of VTS and DSG UK are translated to U.S. dollars using the current rate method. Accordingly, assets and liabilities are translated into U.S. dollars at the period-end exchange rate while revenues and expenses are translated at the average exchange rates during the period. Related exchange gains and losses are included in a separate component of stockholders’ equity as accumulated other comprehensive income (loss). Reportable Segment The Company has one reportable segment. The Company’s activities are interrelated, and each activity is dependent upon and supportive of the other. Accordingly, all significant operating decisions are based on analysis of financial products provided as a single global business. Revenue Recognition and Warranty Reserve In May 2014, Financial Account Standards Board (“FASB”) issued ASU No. 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”). The Company adopted this standard on a modified retroactive basis on January 1, 2018. No financial statement impact occurred upon adoption. Revenue from Contracts with Customers Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers Topic 606 Topic 606. Topic 605, Revenue Recognition The Company recognizes revenue when it satisfies a performance obligation by transferring control over a product to a customer. Revenue is measured based on the consideration the Company expects to receive in exchange for those products. In instances where final acceptance of the product is specified by the customer, revenue is deferred until all acceptance criteria have been met. Revenues are recognized under Topic 606 ● executed contracts with the Company’s customers that it believes are legally enforceable; ● identification of performance obligations in the respective contract; ● determination of the transaction price for each performance obligation in the respective contract; ● allocation the transaction price to each performance obligation; and ● recognition of revenue only when the Company satisfies each performance obligation. Performance Obligations and Signification Judgments The Company’s revenue streams can be categorized into the following performance obligations and recognition patterns: 1. Sale, delivery and installation of Tag, Text and Infinity products, along with digital mapping and customer training. The Company recognizes revenue at a point in time when final sign-off on the installation is obtained from the General Manager and/or Director of Golf. 2. Provision of internet connectivity, regular software updates, software maintenance and basic customer support service. The Company recognizes revenue over time, evenly over the term of the service. 3. Sale and delivery of Fairway Rider products. The Company recognizes revenue at a point in time when control transfers to the customer. Transaction prices for performance obligations are explicitly outlined in relevant agreements, therefore, the Company does not believe that significant judgments are required with respect to the determination of the transaction price, including any variable consideration identified. Warranty Reserve The Company accrues for warranty costs, sales returns, and other allowances based on its historical experience. During the years ended December 31, 2020 and 2019, the Company did not provide a warranty for any of its products sold during those periods. The warranty reserve was $Nil as at December 31, 2020 and 2019. Research and Development Research and development expenses include payroll, employee benefits, and other headcount-related expenses associated with product development. Research and development expenses also include third-party development and programming costs, localization costs incurred to translate software for international markets, and the amortization of purchased software code and services content. Such costs related to software development are included in research and development expense until the point that technological feasibility is reached. Research and development is expensed and is included in operating expenses. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Income Taxes. The asset and liability method provides that deferred income tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carryforwards. Deferred income tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred income tax assets to the amount that is believed more likely than not to be realized. As of December 31, 2020 and 2019, the Company did not have any amounts recorded pertaining to uncertain tax positions. The Company recognizes interest and penalties related to uncertain tax positions in general and administrative expense. The Company did not incur any penalties or interest during the years ended December 31, 2020 and 2019. On December 22, 2017, the U.S. enacted the Tax Cuts and Jobs Act (“the Tax Act”) which significantly changed U.S. tax law. The Tax Act lowered the Company’s statutory federal income tax rate from a maximum of 39% to a rate of 21% effective January 1, 2018. The Company has deferred tax losses and assets and they were adjusted as a result of the change in tax law reducing the federal income tax rate. The Company’s tax years 2015 and forward remain open. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk are cash, and trade receivables arising from its normal business activities. The Company places its cash in what it believes to be credit-worthy financial institutions. The Company has a diversified customer base, most of which are in Canada, United States and the United Kingdom. The Company controls credit risk related to trade receivables through credit approvals, credit limits and monitoring procedures. The Company routinely assesses the financial strength of its customers and, based upon factors surrounding the credit risk, establishes an allowance, if required, for uncollectible accounts and, as a consequence, believes that its accounts receivable credit risk exposure beyond such allowance is limited. Risks and Uncertainties The Company is subject to risks from, among other things, competition associated with the industry in general, other risks associated with financing, liquidity requirements, rapidly changing customer requirements, limited operating history, foreign currency exchange rates and the volatility of public markets. Contingencies Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and legal counsel assess such contingent liabilities, and such assessment inherently involves judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought. If the assessment of a contingency indicates it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material would be disclosed. Loss contingencies considered to be remote by management are generally not disclosed unless they involve guarantees, in which case the guarantee would be disclosed. Cash and Cash Equivalents Cash and equivalents include cash in hand and cash in demand deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less. At December 31, 2020 and 2019, there were no uninsured balances for accounts in Canada, the United States and the United Kingdom. The Company has not experienced any losses in such accounts and believes it is not exposed to any risks on its cash in bank accounts. At December 31, 2020 and 2019, the Company did not hold any cash equivalents. Accounts Receivable All accounts receivable under standard terms are due thirty (30) days from the date billed. If the funds are not received within thirty (30) days, the customer is contacted to arrange payment. The Company uses the allowance method to account for uncollectable accounts receivable. Financing Receivables and Guarantees The Company provides financing arrangements, including operating leases and financed service contracts for certain qualified customers. Lease receivables primarily represent sales-type and direct-financing leases. Leases typically have two- to three-year terms and are collateralized by a security interest in the underlying assets. The Company makes an allowance for uncollectible financing receivables based on a variety of factors, including the risk rating of the portfolio, macroeconomic conditions, historical experience, and other market factors. At December 31, 2020 and 2019 management determined that there was no allowance necessary. The Company also provides financing guarantees, which are generally for various third-party financing arrangements to channel partners and other customers. The Company could be called upon to make payment under these guarantees in the event of nonpayment to the third party. As at December 31, 2020 and 2019, no financing receivables are outstanding. Advertising Costs The Company expenses all advertising costs as incurred. Advertising and marketing costs were $2,043,735 and $73,281 for the years ended December 31, 2020 and 2019, respectively. Inventory Inventories are valued at the lower of cost or net realizable value. Cost is determined using the first-in-first-out basis for finished goods. Net realizable value is determined on the basis of anticipated sales proceeds less the estimated selling expenses. Management compares the cost of inventories with the net realizable value and an allowance is made to write down inventories to net realizable value, if lower. Fixed Assets and Equipment on Lease Fixed assets and equipment on lease are stated at cost less accumulated depreciation. Fixed assets and equipment on lease are depreciated using the straight-line method over the shorter of the estimated useful life of the asset or the lease term. The estimated useful lives of fixed assets are generally as follows: Furniture and equipment 5-years straight-line Vehicles 5-years straight-line Computer equipment 3-years straight-line Equipment on lease 5-years straight-line Intangible Assets Intangible assets are stated at cost less accumulated amortization and are comprised of patents. The patents are amortized straight-line over the estimated useful life of 20 years and are reviewed annually for impairment. Impairment of Long-Lived Assets The Company reviews long-lived assets such as equipment, equipment on lease, and intangible assets with finite useful lives for impairment whenever events or changes in circumstance indicate that the carrying amount may not be recoverable. If the total of the expected undiscounted future cash flows is less than the carrying value of the asset, a loss is recognized for the excess of the carrying amount over the fair value of the asset. Financial Instruments and Fair Value Measurements The Company analyzes all financial instruments with features of both liabilities and equity under ASC Topic 480, “ Distinguishing Liabilities from Equity Derivatives and Hedging ASC Topic 820, “ Fair Value Measurements and Disclosures Financial Instruments Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist of cash, trade receivables, trade and other payables, operating lease liabilities, convertible note payable to related party, loans payable, derivative liabilities and convertible notes payable. Except for cash and derivative liabilities, the Company’s financial instruments’ carrying amounts, excluding any unamortized discounts, approximate their fair values due to their short term to maturity. The fair value of long-term operating lease liabilities approximates their carrying value due to minimal changes in interest rates and the Company’s credit risk since initial recognition. Cash and derivative liabilities are measured and recognized at fair value based on level 1 and level 2 inputs, respectively, for all periods presented. Loss per Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the consolidated statement of operations. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. As at December 31, 2020, the Company had 30,083,230 (2019 – 13,287,548) potentially dilutive shares outstanding. Stock-Based Compensation The Company records stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation”, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The Company uses the Black-Scholes option pricing model to calculate the fair value of stock-based awards. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations over the requisite service period. During the years ended December 31, 2020 and 2019 there was no stock-based compensation. Leases The Company accounts for leases in accordance with ASC 842 “Leases”. Lessee Arrangements The Company determines if an arrangement is a lease at inception. Operating and financing right-of-use assets and lease liabilities are included within fixed assets on the consolidated balance sheets. Right-of-use assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Right-of-use assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. The Company uses its incremental borrowing rate, based on the information available at the commencement date, in determining the present value of future lease payments. Right-of-use assets include any prepaid lease payments and exclude any lease incentives and initial direct costs incurred. Operating lease expenses are recognized on a straight-line basis over the term of the lease, consisting of interest accrued on the lease liability and depreciation of the right-of-use asset. The lease terms may include options to extend or terminate the lease if it is reasonably certain the Company will exercise that option. Lessor Arrangements The Company determines if an arrangement is a lease at inception. The Company then determines whether to classify the lease as a sales-type or direct financing lease. At commencement date, a lessor shall derecognize the underlying asset and recognize the net investment in the lease, selling profit or loss arising from the lease, and initial direct directs as an expense if the fair value of the underlying asset is different from it carrying amount. The lease receivable (or net investment in the lease) is included on the consolidated balance sheets. The lease receivable amount is recognized based on the present value of lease payments over the lease term and the present value of the unguaranteed residual asset, except when the lease is a direct financing lease, whereby the net investment in the lease should be reduced by the amount of any selling profit. The unguaranteed residual asset is the amount the lessor expects to derive from the underlying asset following the end of the lease term. The Company uses the rate implicit in the lease agreement at the date of commencement, in determining the present value of the future lease payments and unguaranteed residual asset. Interest income is recognized over the term of the lease and lease payments are recognized against the lease receivable balance when received. Currently, the Company only has sales-type operating leases. Reclassification Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations or cash flow. Recently Adopted Accounting Pronouncements In February 2016, the Financial Accounting Standards Board, or FASB, established Topic 842, Leases, by issuing Accounting Standards Update (“ASU”) No. 2016-02, which requires lessors to classify leases as a sales-type, direct financing, or operating lease and requires lessees to recognize leases on-balance sheet and disclose key information about leasing arrangements. Topic 842 was subsequently amended by ASU No. 2018-01, Land Easement Practical Expedient for Transition to Topic 842; ASU No. 2018-10, Codification Improvements to Topic 842, Leases; and ASU No. 2018-11, Targeted Improvements. The Company adopted the new standard effective January 1, 2019 and elected to use the modified retrospective for transition. The Company elected the following practical expedients: ● Transition method practical expedient – permits the Company to use the effective date as the date of initial application. Upon adoption, the Company did not have a cumulative-effect adjustment to the opening balance of retained earnings. Financial information and disclosures for periods before January 1, 2019 were not updated. ● Package of practical expedients – permits the Company not to reassess under the new standard its prior conclusions about lease identification, lease classification, and initial direct costs. This allowed the Company to continue classifying its leases at transition in substantially the same manner. ● Single component practical expedient – permits the Company to not separate lease and non-lease components of leases. Upon transition, rental income, expense reimbursement, and other were aggregated into a single line within rental and other revenues on the condensed consolidated statement of operations. ● Short-term lease practical expedient – permits the Company not to recognize leases with a term equal to or less than 12 months. Lessee Accounting The new standard requires lessees to recognize a right-of-use asset and lease liability on the balance sheet for all leases with a term longer than 12 months. Leases are classified as finance or operating at inception, with classification affecting the pattern and recording of expenses in the statement of operations. Upon transition the Company recognized lease assets and lease liabilities principally for its office lease. When measuring lease liabilities for leases that were classified as operating leases, the Company discounted lease payments using its incremental borrowing rate at January 1, 2019. The weighted average incremental borrowing rate applied was 11.98%. Refer to Notes 5 and 11. Lessor Accounting The new standard remained largely unchanged from that applied under previous GAAP. The majority of operating leases should remain classified as operating leases and should continue to recognize lease income on a generally straight-line basis over the lease term. The new standard made changes to lessor accounting guidance to align with lessee accounting guidance and Topic 606 Revenue Recognition. In June 2016, FASB issued ASU 2016-13, Measurement of Credit Loss on financial Instruments Other recent accounting pronouncements issued by FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s consolidated financial statements. Recently Issued Accounting Pronouncements Applicable for fiscal years beginning after December 15, 2020: In August 2020, FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity The Company is currently evaluating the impact of the above standard on its consolidated financial statements. Other recent accounting pronouncements issued by FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s consolidated financial statements. |
Trade Receivables, Net
Trade Receivables, Net | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Receivables [Abstract] | ||
Trade Receivables, Net | Note 4 – TRADE RECEIVABLES, NET As of March 31, 2021 and December 31, 2020, trade receivables consist of the following: March 31, 2021 December 31, 2020 Accounts receivables $ 91,414 $ 44,296 Allowance for doubtful accounts (9,006 ) (16,422 ) Total trade receivables, net $ 82,408 $ 27,874 | Note 4 – TRADE RECEIVABLES As of December 31, 2020 and 2019, trade receivables consists of the following: December 31, 2020 December 31, 2019 Accounts receivables $ 44,296 $ 82,927 Allowance for doubtful accounts (16,422 ) (8,134 ) Total trade receivables, net $ 27,874 $ 74,793 |
Fixed Assets and Equipment on L
Fixed Assets and Equipment on Lease | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Property, Plant and Equipment [Abstract] | ||
Fixed Assets and Equipment on Lease | Note 5 – FIXED ASSETS AND EQUIPMENT ON LEASE As of March 31, 2021 and December 31, 2020, fixed assets consisted of the following: March 31, 2021 December 31, 2020 Furniture and equipment $ 2,370 $ 2,342 Computer equipment 31,031 28,804 Vehicles 28,528 19,619 Right-of-use assets 302,581 302,477 Accumulated depreciation (116,770 ) (84,261 ) $ 247,740 $ 268,981 As of March 31, 2021 and December 31, 2020, equipment on lease consisted of the following: March 31, 2021 December 31, 2020 Tags $ 131,078 $ 129,533 Text 28,971 28,629 Infinity/Touch 23,998 23,716 Accumulated depreciation (183,796 ) (181,382 ) $ 251 $ 496 For the three months ended March 31, 2021, total depreciation expense for fixed assets was $4,816 (2020 - $349) and is included in general and administration expense. For the three months ended March 31, 2021, total depreciation for right-of-use assets was $27,525 (2020 - $15,622) and is included in general and administration expense as operating lease expense. | Note 5 – FIXED ASSETS AND EQUIPMENT ON LEASE As of December 31, 2020 and 2019, fixed assets consisted of the following: December 31, 2020 December 31, 2019 Furniture and equipment $ 2,342 $ - Computer equipment 28,804 27,025 Vehicles 19,619 - Right-of-use assets 302,477 178,202 Accumulated depreciation (84,261 ) (65,404 ) $ 268,981 $ 139,823 As of December 31, 2020 and 2019, equipment on lease consisted of the following: December 31, 2020 December 31, 2019 Tags $ 129,533 $ 126,817 Text 28,629 28,029 Infinity/Touch 23,716 23,218 Accumulated depreciation (181,382 ) (176,607 ) $ 496 $ 1,457 For the year ended December 31, 2020, total depreciation expense for fixed assets and equipment on lease was $5,531 (2019 - $2,990) and is included in general and administration expense. For the year ended December 31, 2020, total depreciation for right-of-use assets was $68,218 (2019 - $39,671) and is included in general and administration expense as operating lease expense. |
Intangible Assets
Intangible Assets | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Goodwill and Intangible Assets Disclosure [Abstract] | ||
Intangible Assets | Note 6 – INTANGIBLE ASSETS As of March 31, 2021 and December 31, 2020, intangible assets consist of the following: March 31, 2021 December 31, 2020 Intangible asset – Patent $ 22,353 $ 22,353 Accumulated depreciation (9,827 ) (9,520 ) $ 12,526 $ 12,833 The estimated useful life of the patent is 20 years. Patents are amortized on a straight-line basis. For the three months ended March 31, 2021, total amortization expense was $307 (2020 - $307). | Note 6 – INTANGIBLE ASSETS As of December 31, 2020 and 2019, intangible assets consisted of the following: December 31, 2020 December 31, 2019 Intangible asset - Patents $ 22,353 $ 22,353 Accumulated amortization (9,520 ) (8,292 ) $ 12,833 $ 14,061 Patents are amortized on a straight-line basis over their estimated useful life of 20 years. For the year ended December 31, 2020, total amortization expense for intangible assets was $1,228 (2019 - $1,228). |
Trade and Other Payables
Trade and Other Payables | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Payables and Accruals [Abstract] | ||
Trade and Other Payables | Note 7 – TRADE AND OTHER PAYABLES As of March 31, 2021 and December 31, 2020, trade and other payables consist of the following: March 31, 2021 December 31, 2020 Accounts payable and accrued expenses $ 947,285 $ 1,519,379 Accrued interest 97,852 148,682 Other liabilities 17,034 118,252 Total payables $ 1,062,171 $ 1,786,313 | Note 7 – TRADE AND OTHER PAYABLES As of December 31, 2020, and 2019, trade and other payables consist of the following: December 31, 2020 December 31, 2019 Accounts payable and accrued expenses $ 1,519,379 $ 1,334,685 Accrued interest 148,682 992,755 Other liabilities 118,252 17,893 Total trade and other payables $ 1,786,313 $ 2,345,333 |
Loans Payable
Loans Payable | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Debt Disclosure [Abstract] | ||
Loans Payable | Note 8 – LOANS PAYABLE As of March 31, 2021 and December 31, 2020, loans payable consisted of the following: March 31, 2021 December 31, 2020 Unsecured loan payable in the amount of CDN$40,000, due on or before December 31, 2025 (a) $ 31,751 $ 31,350 Unsecured loan payable in the amount of CDN$40,000, due on or before December 31, 2025 (b) 31,751 31,350 Unsecured loan payable, due on May 21, 2022, interest at 1% per annum (c) 30,065 30,115 Secured loan payable, due on June 5, 2050, interest at 3.75% per annum (d) 150,000 150,000 243,567 242,815 Current portion (23,260 ) (9,981 ) Loans payable $ 220,307 $ 232,834 (a) On April 17, 2020, the Company received a loan in the principal amount of $31,751 (CDN$40,000) under the Canada Emergency Business Account program. The loan is non-interest bearing and eligible for CDN$10,000 forgiveness if repaid by December 31, 2022. If not repaid by December 31, 2022, the loan bears interest at 5% per annum and is due on December 31, 2025. (b) On April 21, 2020, the Company received a loan in the principal amount of $31,751 (CDN$40,000) under the Canada Emergency Business Account program. The loan is non-interest bearing and eligible for CDN$10,000 forgiveness if repaid by December 31, 2022. If not repaid by December 31, 2022, the loan bears interest at 5% per annum and is due on December 31, 2025. (c) On May 21, 2020, the Company received a loan in the principal amount of $30,065 under the Paycheck Protection Program. The loan bears interest at 1% per annum and is due on May 21, 2022 with payments deferred for the first six months of the term. (d) On June 5, 2020, the Company received a loan in the principal amount of $150,000. The loan bears interest at 3.75% per annum and is due on June 5, 2050. The loan is secured by all tangible and intangible assets of Company. Fixed payments of $731 are due monthly and begin 12 months from the date of the loan. | Note 8 – LOANS PAYABLE As of December 31, 2020 and 2019, loans payable consisted of the following: December 31, 2020 December 31, 2019 Unsecured loan payable, due on demand, interest at 18% per annum $ - $ 317,500 Unsecured loan payable, due on demand, interest 10% per annum, with a minimum interest amount of $25,000 - 250,000 Unsecured share-settled debt, due on May 7, 2019, non-interest bearing (a) - 214,286 Unsecured loan payable in the amount of CDN$10,000, due on demand, non-interest bearing - 7,683 Unsecured loan payable in the amount of CDN$40,000, due on or before December 31, 2025 (b) 31,350 - Unsecured loan payable in the amount of CDN$40,000, due on or before December 31, 2025 (c) 31,350 - Unsecured loan payable, due on May 21, 2022, interest at 1% per annum (d) 30,115 - Secured loan payable, due on June 5, 2050, interest at 3.75% per annum (e) 150,000 - 242,815 789,469 Current portion (9,981 ) (789,469 ) Loans payable $ 232,834 $ - (a) On March 8, 2019, the Company entered into a convertible bridge loan agreement (the “Share-Settled Loan”). The Share-Settled Loan initially bore interest at 4.99% per month, was due in 60 days on May 7, 2019 and is convertible into restricted common shares of the Company at the lender’s option at the market price per share less a 30% discount to market. The Company has accounted the Share-Settled Loan as share-settled debt. It is initially recognized at its fair value and accreted to its share-settled redemption value of $214,286 over the term of the debt. The Share-Settled Loan was not repaid on May 7, 2019 and is in default. Effective September 1, 2019, interest was reduced to 2% per month and effective December 1, 2019, the loan became non-interest bearing. On April 23, 2020, the Company received notice to settle the debt for 3,061,224 shares of common stock at $0.049 per share, a 30% discount to market. On August 25, 2020, the terms of this settlement were amended to settle remaining principal of $120,000 for 10,714,285 common shares at an adjusted exercise price of $0.0112, a 30% discount to market. As at December 31, 2020, 8,062,244 shares have been issued and 3,264,285 remain to be issued. Subsequent to December 31, 2020, the remaining 3,264,285 common shares were issued. (b) On April 17, 2020, the Company received a loan in the principal amount of $29,890 (CDN$40,000) under the Canada Emergency Business Account program. The loan is non-interest bearing and eligible for CDN$10,000 forgiveness if repaid by December 31, 2022. If not repaid by December 31, 2022, the loan bears interest at 5% per annum and is due on December 31, 2025. (c) On April 21, 2020, the Company received a loan in the principal amount of $29,889 (CDN$40,000) under the Canada Emergency Business Account program. The loan is non-interest bearing and eligible for CDN$10,000 forgiveness if repaid by December 31, 2022. If not repaid by December 31, 2022, the loan bears interest at 5% per annum and is due on December 31, 2025. (d) On May 21, 2020, the Company received a loan in the principal amount of $30,115 under the Paycheck Protection Program. The loan bears interest at 1% per annum and is due on May 21, 2022 with payments deferred for the first six months of the term. (e) On June 5, 2020, the Company received a loan in the principal amount of $150,000. The loan bears interest at 3.75% per annum and is due on June 5, 2050. The loan is secured by all tangible and intangible assets of Company. Fixed payments of $731 are due monthly and begin 12 months from the date of the loan. |
Convertible Notes
Convertible Notes | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Debt Disclosure [Abstract] | ||
Convertible Notes | Note 9 – CONVERTIBLE NOTES As of March 31, 2021 and December 31, 2020, convertible loans payable consisted of the following: Third Party Convertible Notes Payable (a) On March 31, 2015, the Company issued a convertible promissory note in the principal amount of $310,000 to a company owned by a former director of the Company for marketing services. The note is unsecured, bears interest at 5% per annum, is convertible at $1.25 per common share, and is due on demand. As at March 31, 2021, the carrying value of the convertible promissory note was $310,000 (December 31, 2020 - $310,000). (b) On November 7, 2016, the Company entered into a securities purchase agreement with a non-related party. Pursuant to the agreement, the Company was provided with proceeds of $125,000 on November 10, 2016 in exchange for the issuance of a secured convertible promissory note in the principal amount of $138,889, which was inclusive of an 8% original issue discount and bears interest at 8% per annum to the holder. The convertible promissory note matures nine months from the date of issuance and is convertible at the option of the holder into our common shares at a price per share that is the lower of $480 or the closing price of the Company’s common stock on the conversion date. In addition, under the same terms, the Company also issued a secured convertible note of $50,000 in consideration for proceeds of $10,000 and another secured convertible note of $75,000 in consideration for proceeds of $10,000. Under the agreements, the Company has the right to redeem $62,500 and $40,000 of the notes for consideration of $1 each at any time prior to the maturity date in the event that the convertible promissory note is exchanged or converted into a revolving credit facility with the lender, whereupon the two $10,000 convertible note balances shall be rolled into such credit facility. On May 7, 2017, the Company triggered an event of default in the convertible note by failing to repay the full principal amount and all accrued interest on the due date. The entire convertible note payable became due on demand and would accrue interest at an increased rate of 1.5% per month (18% per annum) or the maximum rate permitted under applicable law until the convertible note payable was repaid in full. On May 8, 2017, the Company issued 25 common shares for the conversion of $5,000 of the $72,500 convertible note dated November 7, 2016. On May 24, 2017, the Company issued 53 common shares for the conversion of $10,500 of the $72,500 convertible note dated November 7, 2016. On May 25, 2017, the lender provided conversion notice for the remaining principal $57,000 of the $72,500 convertible note dated November 7, 2016. This conversion was not processed by the Company’s transfer agent due to direction from the Company not to honor any further conversion notices from the lender. In response, the Company received legal notification pursuant to the refusal to process further conversion notices. Refer to Note 17. During the year ended December 31, 2019, the Company issued 72,038 common shares with a fair value of $59,097 for the conversion of $32,000 of principal resulting in a loss on settlement of debt of $27,097. On December 31, 2020, the Company entered into a Debt Settlement agreement whereby the Company agreed to pay cash of $250,000 and issue 200,000 shares of common stock, fair valued at $268,000, in full and final satisfaction of all pending litigation, principal debt and accrued interest outstanding totaling $321,243. The Company recorded a loss on settlement of debt totaling $196,757 and wrote down the derivative liability to $Nil. During the three months ended March 31, 2021, the Company repaid the note of $193,889 and interest of $56,111 for a total of $250,000. The Company issued 200,000 shares to satisfy the terms of the Debt Settlement agreement. As at March 31, 2021, the carrying value of the note was $Nil (December 31, 2020 - $193,841). (c) On June 5, 2017, the Company issued a convertible promissory note in the principal amount of $110,000. As at March 31, 2021, the carrying value of the note was $9,442 (December 31, 2020 - $9,487), relating to an outstanding penalty. | Note 9 – CONVERTIBLE LOANS As of December 31, 2020, and 2019, convertible loans payable consisted of the following: Third Party Convertible Notes Payable (a) On March 31, 2015, the Company issued a convertible promissory note in the principal amount of $310,000 to a company owned by a director of the Company for marketing services. The note is unsecured, bears interest at 5% per annum, is convertible at $1.25 per common share, and is due on demand. As at December 31, 2020, the carrying value of the convertible promissory note was $310,000 (December 31, 2019 - $310,000). (b) On August 25, 2015, the Company issued a convertible promissory note in the principal amount of $250,000. The convertible promissory note is unsecured, bears interest at 10% per annum, is due on demand, and is convertible at $7,000 per share. On December 30, 2020, the Company entered into a Debt Settlement agreement whereby the Company agreed to issue 300,000 shares of common stock, fair valued at $387,000 to settle principal debt and accrued interest outstanding totaling $378,000. The Company recorded a loss on settlement of debt totaling $9,000. As at December 31, 2020, the carrying value of the convertible promissory note was $Nil (December 31, 2019 - $250,000). (c) On November 7, 2016, the Company entered into a securities purchase agreement with a non-related party. Pursuant to the agreement, the Company was provided with proceeds of $125,000 on November 10, 2016 in exchange for the issuance of a secured convertible promissory note in the principal amount of $138,889, which was inclusive of an 8% original issue discount and bears interest at 8% per annum to the holder. The convertible promissory note matures nine months from the date of issuance and is convertible at the option of the holder into our common shares at a price per share that is the lower of $480 or the closing price of the Company’s common stock on the conversion date. In addition, under the same terms, the Company also issued a secured convertible note of $50,000 in consideration for proceeds of $10,000 and another secured convertible note of $75,000 in consideration for proceeds of $10,000. Under the agreements, the Company has the right to redeem $62,500 and $40,000 of the notes for consideration of $1 each at any time prior to the maturity date in the event that the convertible promissory note is exchanged or converted into a revolving credit facility with the lender, whereupon the two $10,000 convertible note balances shall be rolled into such credit facility. On May 7, 2017, the Company triggered an event of default in the convertible note by failing to repay the full principal amount and all accrued interest on the due date. The entire convertible note payable became due on demand and would accrue interest at an increased rate of 1.5% per month (18% per annum) or the maximum rate permitted under applicable law until the convertible note payable was repaid in full. On May 8, 2017, the Company issued 25 common shares for the conversion of $5,000 of the $72,500 convertible note dated November 7, 2016. On May 24, 2017, the Company issued 53 common shares for the conversion of $10,500 of the $72,500 convertible note dated November 7, 2016. On May 25, 2017, the lender provided conversion notice for the remaining principal $57,000 of the $72,500 convertible note dated November 7, 2016. This conversion was not processed by the Company’s transfer agent due to direction from the Company not to honor any further conversion notices from the lender. In response, the Company received legal notification pursuant to the refusal to process further conversion notices. Refer to Note 17. During the year ended December 31, 2019, the Company issued 72,038 common shares with a fair value of $59,097 for the conversion of $32,000 of principal resulting in a loss on settlement of debt of $27,097. During the year ended December 31, 2020, the Company issued 53,764 common shares with a fair value of $53,226 for the conversion of $20,000 of principal resulting in a loss on settlement of debt of $33,226. On December 31, 2020, the Company entered into a Debt Settlement agreement whereby the Company agreed to pay cash of $250,000 and issue 200,000 shares of common stock, fair valued at $268,000, in full and final satisfaction of all pending litigation, principal debt and accrued interest outstanding totaling $321,243. The Company recorded a loss on settlement of debt totaling $196,757 and wrote down the derivative liability to $Nil. As at December 31, 2020, the carrying value of the note was $193,841 (December 31, 2019 - $213,889), the fair value of the derivative liability was $Nil (December 31, 2019 - $360,718), and included in shares to be issued is $268,000 to satisfy the terms of the Debt Settlement agreement. Subsequent to December 31, 2020, the Company satisfied the terms of the settlement. (d) On June 5, 2017, the Company issued a convertible promissory note in the principal amount of $110,000. As at December 31, 2020, the carrying value of the note was $9,487 (December 31, 2019 - $9,487), relating to an outstanding penalty. (e) On July 17, 2017, the Company issued a convertible promissory note in the principal amount of $135,000. The note is unsecured, bears interest at 10% per annum, is due on July 17, 2018, and is convertible into common shares at a conversion price equal to the lessor of (i) 55% multiplied by the lowest trading price during the previous twenty trading day period ending on the latest complete trading day prior to the date of this note and (ii) $244. Interest will be accrued and payable at the time of promissory note repayment. Financing fees on the note were $16,500. Derivative liability applied as discount on the note was $118,500 and is accreted over the life of the note. On November 10, 2020, the Company paid cash of $100,000, pursuant to a Settlement Agreement (the “Settlement Agreement”), in full and final satisfaction of $110,740 in outstanding principal and accrued interest on the above convertible note and corresponding pending litigation, see also Note 17. The Company wrote down the liability at September 30, 2020, to the subsequent settlement amount and recorded a gain on the settlement of $10,974 and the fair value of the derivative liability of $752,842 was extinguished in lieu of the Settlement Agreement. As at December 31, 2020, the carrying value of the note was $Nil (December 31, 2019 - $81,470) and the fair value of the derivative liability was $Nil (December 31, 2019 - $111,990). (f) In January 2018, the Company issued a convertible promissory note in the principal amount of $15,000 as a commitment fee. The note is unsecured, non-interest bearing until default, was due on August 16, 2018, and is convertible into common shares at a conversion price equal to 75% of the average closing trading price during the previous five trading days prior to conversion date, with a minimum of $0.20. On April 22, 2020, the Company issued 258,000 common shares with a fair value of $25,800 to settle $7,166 in principal and interest. As at December 31, 2020, the carrying value of the note was $Nil (December 31, 2019 - $5,000) and the fair value of the derivative liability was $Nil (December 31, 2019 - $2,601). (g) On May 8, 2018, the Company issued a convertible note in the principal amount of $51,500. The note is unsecured, bears interest at 10% per annum, and is due on February 8, 2019. The note is convertible into common shares at a 32% discount to the lowest intra-day trading price of the Company’s common stock for the ten trading days immediately preceding the conversion date. During the year ended December 31, 2020, the Company issued 8,618,831 common shares with a fair value of $495,936 for the conversion of $107,350 principal and accrued interest resulting in a loss on settlement of debt of $388,586. As at December 31, 2020, the note and derivative liability were extinguished (December 31, 2019 - $51,500 and $48,918, respectively). During the twelve months ended December 31, 2020, the Company accreted $Nil (2019 - $7,277) of the debt discount to finance costs. (h) On May 28, 2018, the Company issued a convertible note in the principal amount of $180,000. The note is unsecured, bears interest at 10% per annum, and is due on February 28, 2019. The note is convertible into common shares at a 32% discount to the lowest intra-day trading price of the Company’s common stock for the ten trading days immediately preceding the conversion date. On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $224,319 for 224 Series C Preferred Shares. As at December 31, 2020, the note and derivative liability were extinguished (December 31, 2019 - $180,000 and $169,234, respectively). During the twelve months ended December 31, 2020, the Company accreted $Nil (2019 - $38,478) of the debt discount to finance costs. (i) On June 18, 2018, the Company reassigned convertible note balances from the original lender to another unrelated party in the principal amount of $168,721. The note is unsecured, bears interest at 10% per annum, which was due on August 2, 2018, and is convertible into common shares at a conversion price equal to the lesser of the lowest trading price during the previous twenty-five trading days prior to: (i) the date of the promissory note; or (ii) the latest complete trading day prior to the conversion date. Interest is accrued will be and payable at the time of promissory note repayment. The remaining derivative liability applied as a discount on the reassigned note was $25,824 and is accreted over the remaining life of the note. During the year ended December 31, 2019, the Company issued 234,350 common shares with a fair value of $268,614 for the conversion of $63,012 of principal and $9,671 of accrued interest resulting in a loss on settlement of debt of $195,931. During the year ended December 31, 2020, the Company issued 2,600,000 common shares with a fair value of $310,700 for the conversion of $15,444 of principal and accrued interest resulting in a loss on settlement of debt of $295,256. On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $26,622 for 26 Series C Preferred Shares. As at December 31, 2020, the note and derivative liability were extinguished (December 31, 2019 - $39,037 and $21,869, respectively). (j) On April 26, 2019, the Company entered into a note purchase and assignment agreement with two unrelated parties pursuant to a certain secured inventory convertible note issued on March 19, 2018 in the principal amount of $900,000. Pursuant to this agreement, the seller desired to sell the balance owing under the Second and Third tranche of the original note in four separate closings on April 26, May 22, June 24, and July 24, 2019, totaling $84,396, $85,838, $120,490 and $122,866, respectively (consisting of $375,804 principal and $37,786 of accrued interest). As at September 30, 2020, $413,590 in principal and accrued interest had been assigned to the purchaser. The note is unsecured, bears interest at 12% per annum, is due 184 days upon receipt, and is convertible into common shares after 180 days from issuance date at a conversion price equal to the lessor of: (i) the lowest trading price during the previous fifteen trading days prior to the date of the promissory note; or (ii) 55% of the lowest trading price during the previous fifteen days prior to the latest complete trading day prior to the conversion date. Interest will be accrued and payable at the time of promissory note repayment. On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $476,661 for 477 Series C Preferred Shares. As at December 31, 2020, the note and derivative liability were extinguished (December 31, 2019 - $413,590 and $181,870, respectively). (k) On May 7, 2019, the Company entered into a secured convertible promissory note agreement with an unrelated party. The note is secured by an unconditional first priority interest in and to, any and all property of the Company and its subsidiaries, of any kind or description, tangible or intangible, whether now existing or hereafter arising or acquired until the balance of all Notes has been reduced to $Nil. The note bears interest at 10% per annum, each tranche matures 12 months from the funding date and is convertible into common shares at the holder’s discretion at a conversion price equal to 62% of the lowest trading price of the Company’s common stock during the 10 trading days immediately preceding the conversion of the note. The note was funded in four tranches on May 7, 2019, June 28, 2019, July 8, 2019 and August 8, 2019, totaling $250,420. Proceeds from the note were paid directly to a former lender as an inducement for entering into a debt assignment arrangement. The $250,420 inducement is recorded to finance costs for the year ended December 31, 2019. On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $286,302 for 286 Series C Preferred Shares. As at December 31, 2020, the note and derivative liability were extinguished (December 31, 2019 - $124,695 and $323,514, respectively). During the year ended December 31, 2020, the Company accreted $125,725 (2019 - $124,695) of the debt discount to finance costs. (l) On July 30, 2019, the Company issued a convertible promissory note in the principal amount of $220,000. The note is unsecured, bears interest at 10% per annum, is due on July 30, 2020, and is convertible into common shares at a conversion price equal to the lesser of (i) 60% of the lowest trading price during the previous twenty trading days prior to the issuance date, or (ii) the lowest trading price for the Common Stock during the twenty-day period ending one trading day prior to conversion of the note. Deferred financing fees and original issuance discount on the note were $23,500. The derivative liability applied as a discount on the note was $196,500 and is accreted over the life of the note. During the year ended December 31, 2020, the Company issued 6,907,267 common shares with a fair value of $860,248 for the conversion of all outstanding principal and accrued interest totaling $240,192 resulting in a loss on settlement of debt of $620,056. As at December 31, 2020, the note and derivative liability were extinguished (December 31, 2019 - $92,219 and $284,734, respectively). During the year ended December 31, 2020, the Company accreted $127,781 (2019 - $92,219) of the debt discount to finance costs. (m) On September 4, 2019, the Company issued a convertible promissory note in the principal amount of $137,500. The note is unsecured, bears interest at 10% per annum, is due on June 3, 2020, and is convertible during the first 180 calendar days from the issuance date at a price of $0.50 per share. For the subsequent period until repayment the conversion price shall equal the lesser of (i) 60% multiplied by the lowest traded price of the Common Stock during the previous twenty trading days before the issuance date of the note, or (ii) the lowest traded price for the Common Stock during the twenty-day period ending on the last complete trading day before conversion. Deferred financing fees and original issuance discount on the note were $16,000. The derivative liability applied as a discount on the note was $121,500 and is accreted over the life of the note. In connection with the note, the Company granted 100,000 warrants to the lender. Each warrant can be exercised to purchase shares of common stock of the Company at a price of $0.75 per warrant for a period of five years. As the entire net proceeds of $121,500 were first allocated to the derivative liability which is measured at fair value on a recurring basis, the residual value of $Nil was allocated to the equity-classified warrants. During the year ended December 31, 2020, the Company issued 8,623,931 common shares with a fair value of $494,031 for the conversion of $110,750 of principal and accrued interest resulting in a loss on settlement of debt of $383,281. On September 18, 2020, the Company paid cash of $22,500 to settle all outstanding principal and interest on the note, resulting in a gain on the settlement of debt totaling $20,056. As at December 31, 2020, the note and derivative liability were extinguished (December 31, 2019 - $43,322 and $173,596, respectively). During the year ended December 31, 2020, the Company accreted $94,178 (2019 - $43,322), of the debt discount to finance costs. (n) On September 19, 2019, the Company issued a convertible promissory note in the principal amount of $55,000. The note is unsecured, bears interest at 10% per annum, is due on September 19, 2020, and is convertible during the first six months from the issuance date at a price of $0.50 per share. For the subsequent period until repayment the conversion price shall equal the lesser of (i) 60% multiplied by the lowest traded price of the Common Stock during the previous twenty trading days before the issuance date of the note, or (ii) the lowest traded price for the Common Stock during the twenty-day period ending on the last complete trading day before conversion. Deferred financing fees and original issuance discount on the note were $7,000. The derivative liability applied as a discount on the note was $48,000 and is accreted over the life of the note. During the year ended December 31, 2020, the Company issued 5,758,117 common shares with a fair value of $332,480 for the conversion of total outstanding principal and interest totaling $60,250 resulting in a loss on settlement of debt of $272,230. As at December 31, 2020, the note and derivative liability were extinguished (December 31, 2019 - $15,370 and $70,052, respectively). During the year ended December 31, 2020, the Company accreted $39,630 (2019 - $Nil), of the debt discount to finance costs. (o) On September 19, 2019, the Company issued a convertible promissory note in the principal amount of $141,900. The note is unsecured, bears interest at 10% per annum, is due on September 19, 2020, and is convertible during the first six months from the issuance date at a price of $0.50 per share. For the subsequent period until repayment the conversion price shall equal the lesser of (i) 60% multiplied by the lowest traded price of the Common Stock during the previous twenty trading days before the issuance date of the note, or (ii) the lowest traded price for the Common Stock during the twenty-day period ending on the last complete trading day before conversion. Deferred financing fees and original issuance discount on the note were $16,400. The derivative liability applied as a discount on the note was $125,500 and is accreted over the life of the note. In connection with the note, the Company granted 113,250 warrants to the lender. Each warrant can be exercised to purchase shares of common stock of the Company at a price of $0.75 per warrant for a period of five years. As the entire net proceeds of $125,500 were first allocated to the derivative liability which is measured at fair value on a recurring basis, the residual value of $Nil was allocated to the equity-classified warrants. During the year ended December 31, 2020, the Company issued 5,159,991 common shares with a fair value of $261,912 for the conversion of $74,620 of principal and accrued interest resulting in a loss on settlement of debt of $187,292. On September 18, 2020, the Company paid cash of $76,000 to settle all outstanding principal and interest on the note, resulting in a gain on the settlement of debt totaling $7,273. As at December 31, 2020, the note and derivative liability were extinguished (December 31, 2019 - $40,043 and $190,246, respectively). During the year ended December 31, 2020, the Company accreted $101,857 (2019 - $40,043), of the debt discount to finance costs. (p) On October 2, 2019, the Company issued a convertible promissory note in the principal amount of $82,500. The note is unsecured, bears interest at 10% per annum, is due on September 30, 2020, and is convertible during the first six months from the issuance date at a price of $0.50 per share. For the subsequent period until repayment the conversion price shall equal the lesser of (i) 60% multiplied by the lowest traded price of the Common Stock during the previous twenty trading days before the issuance date of the note, or (ii) the lowest traded price for the Common Stock during the twenty-day period ending on the last complete trading day before conversion. Deferred financing fees and original issuance discount on the note were $9,500. The derivative liability applied as a discount on the note was $73,000 and is accreted over the life of the note. In connection with the note, the Company granted 83,333 warrants to the lender. Each warrant can be exercised to purchase shares of common stock of the Company at a price of $0.75 per warrant for a period of five years. As the entire net proceeds of $73,000 were first allocated to the derivative liability which is measured at fair value on a recurring basis, the residual value of $Nil was allocated to the equity-classified warrants. During the year ended December 31, 2020, the Company issued 3,409,090 common shares with a fair value of $193,296 for the conversion of $22,500 of principal resulting in a loss on settlement of debt of $170,796. On September 18, 2020, the Company paid cash of $60,000 to settle all outstanding principal and interest on the note, resulting in a gain on the settlement of debt totaling $8,075. As at December 31, 2020, the note and derivative liability were extinguished (December 31, 2019 - $20,795 and $105,790, respectively). During the year ended December 31, 2020, the Company accreted $61,705 (2019 - $20,795), of the debt discount to finance costs. (q) During the year ended December 31, 2019, a convertible promissory note with an outstanding principal balance of $226,000 was assigned to another unrelated party with no changes to the terms of the note upon assignment. The note is unsecured, bears interest at 12% per annum, was due on August 31, 2019 and is convertible into common shares at a conversion price equal to 55% of the lowest trading price during the previous fifteen trading days prior to the conversion date, including the conversion date. Interest will be accrued and payable at the time of promissory note repayment. On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $285,428 for 285 Series C Preferred Shares. As at December 31, 2020, the note and derivative liability were extinguished (December 31, 2019 - $226,000 and $289,462, respectively). (r) During the year ended December 31, 2019, a convertible promissory note with an outstanding principal balance of $258,736 was assigned to another unrelated party with no changes to the terms of the note upon assignment. The note is unsecured, bears interest at 12% per annum, was due on September 19, 2018 and is convertible into common shares at a conversion price equal to the lessor of: (i) the lowest trading price during the previous fifteen trading days prior to the date of the promissory note; or (ii) 55% of the lowest trading price during the previous fifteen days prior to the latest complete trading day prior to the conversion date. Interest will be accrued and payable at the time of promissory note repayment. On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $342,641 for 343 Series C Preferred Shares. As at December 31, 2020, the note and derivative liability were extinguished (December 31, 2019 - $258,736 and $351,774, respectively). (s) During the year ended December 31, 2019, a convertible promissory note with an outstanding principal balance of $137,500 was assigned to another unrelated party with no changes to the terms of the note upon assignment. The note is unsecured, bears interest at 12% per annum, was due on January 22, 2020 and is convertible into common shares at a conversion price equal to 55% of the lowest trading price during the previous fifteen trading days prior to the conversion date, including the conversion date. Interest will be accrued and payable at the time of promissory note repayment. On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $166,401 for 166 Series C Preferred Shares. As at December 31, 2020, the note and derivative liability were extinguished (December 31, 2019 - $137,500 and $170,201, respectively). (t) On February 10, 2020, the Company issued a convertible promissory note in the principal amount of $119,600. The note is unsecured, bears interest at 8% per annum, is due on February 10, 2021, and is convertible into common shares of the Company, beginning 180 days from the date of the note up to maturity or repayment, at a price equal to 80% of the average of the lowest two trading prices for the common stock during the fifteen trading days before conversion. Deferred financing fees and original issuance discount on the note were $22,135. The derivative liability applied as a discount on the note was $97,465 and is accreted over the life of the note. During the year ended December 31, 2020, the Company issued 11,549,008 common shares with a fair value of $549,376 for the conversion of $119,600 of principal resulting in a loss on settlement of debt of $429,776. As at December 31, 2020, the note and derivative liability were extinguished. During the year ended December 31, 2020, the Company accreted $119,600, of the debt discount to finance costs. (u) On March 2, 2020, the Company issued a convertible promissory note in the principal amount of $60,950. The note is unsecured, bears interest at 8% per annum, is due on March 2, 2021, and is convertible into common shares of the Company, beginning 180 days from the date of the note up to maturity or repayment, at a price equal to 80% of the average of the lowest two trading prices for the common stock during the fifteen trading days before conversion. Deferred financing fees and original issuance discount on the note were $10,950. The derivative liability applied as a discount on the note was $50,000 and is accreted over the life of the note. On September 18, 2020, the Company paid cash, received pursuant to the promissory note outlined in Note 8(g), of $78,643 for outstanding principal and interest on the note including a prepayment penalty of $15,221 to settle the debt. As at December 31, 2020, the note and derivative liability were extinguished. During the year ended December 31, 2020, the Company accreted $60,950, of the debt discount to finance costs. (v) On April 15, 2020, the Company issued a convertible promissory note in the principal amount of $60,950. The note is unsecured, bears interest at 8% per annum, is due on April 15, 2021, and is convertible into common shares of the Company, beginning 180 days from the date of the note up to maturity or repayment, at a price equal to 80% of the average of the lowest two trading prices for the common stock during the fifteen trading days before conversion. Deferred financing fees and original issuance discount on the note were $10,950. The derivative liability applied as a discount on the note was $50,000 and is accreted over the life of the note. On September 18, 2020, the Company paid cash of $66,000 to settle all outstanding principal and interest on the note, resulting in a loss on the settlement of debt totaling $2,966. As at December 31, 2020, the note and derivative liability were extinguished. During the year ended December 31, 2020, the Company accreted $60,950, of the debt discount to finance costs. (w) On August 31, 2020, the Company issued a convertible promissory note in the principal amount of $166,650 with a 10% original issuance discount totaling $16,650, for net proceeds of $150,000. The note is unsecured, bears interest at 10% per annum, is due and payable on demand, and is convertible into common shares of the Company, at a price equal to the lesser of (a) five cents ($0.05) per share or (b) seventy percent (70%) of the lowest traded price for the Company’s common stock during the fifteen (15) trading days preceding the relevant conversion. On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $167,974 for 168 Series C Preferred Shares. As at December 31, 2020, the note was extinguished. (x) On September 17, 2020, the Company issued a convertible promissory note in the principal amount of $288,860 with a 10% original issuance discount totaling $28,860, for net proceeds of $260,000. The note is unsecured, bears interest at 10% per annum, is due on June 17, 2021, and is convertible into common shares of the Company at a price equal to the lesser of (a) four cents ($0.04) per share or (b) seventy percent (70%) of the lowest traded price for the Company’s common stock during the fifteen (15) trading days preceding the relevant conversion. On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $289,889 for 290 Series C Preferred Shares. As at December 31, 2020, the note was extinguished. (y) On August 30, 2017, the Company issued a convertible promissory note in the principal amount of $15,000. The note is unsecured, bears interest at 10% per annum, is due on August 30, 2018, and is convertible into common shares of the Company at a price equal to a 20% discount of the average closing bid price for the Company’s common stock during the five (5) trading days immediately preceding a conversion date, with a floor price of $0.005. The note was issued as a Commitment fee and is included in Finance costs during the nine months ending September 30, 2020. On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $18,131 for 18 Series C Preferred Shares. As at December 31, 2020, the note was extinguished. (z) On May 2, 2019, the Company issued a convertible promissory note in the principal amount of $10,000. The note is unsecured, bears interest at 8% per annum, is due on May 2, 2020, and is convertible into common shares of the Company at a price equal to a 58% of the lowest traded price of the Company’s common stock during the five (5) trading days immediately preceding the conversion date. The note was issued for proceeds paid directly to legal counsel for legal fees, related to the 2019 S-1 Registration Statement, and is included in Accounting & Legal during the nine months ending September 30, 2020. On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $11,841 for 12 Series C Preferred Shares. As at December 31, 2020, the note was extinguished. (aa) On June 10, 2019, the Company issued a convertible promissory note in the principal amount of $15,000. The note is unsecured, bears interest at 10% per annum, is due on August 30, 2018, and is convertible into common shares of the Company at a price equal to a 20% discount of the average closing bid price for the Company’s common stock during the five (5) trading days immediately preceding a conversion date, with a floor price of $0.005. The note was issued for proceeds paid directly to a third party for audit fees, related to the 2019 S-1 Registration Statement, and is included in Accounting & Legal during the nine months ending September 30, 2020. On September 30, 2020, pursuant to the Exchange Agreement described above, the Company settled outstanding principal and interest of $51,999 for 52 Series C Preferred Shares. As at December 30, 2020, the note was extinguished. |
Derivative Liabilities
Derivative Liabilities | 12 Months Ended |
Dec. 31, 2020 | |
Derivative Instruments and Hedging Activities Disclosure [Abstract] | |
Derivative Liabilities | Note 10 – DERIVATIVE LIABILITIES The Company records the fair value of the of the conversion feature of the convertible loans payable disclosed in Note 9 in accordance with ASC 815, Derivatives and Hedging. The fair value of the derivative was calculated using a multi-nominal lattice model. The fair value of the derivative liabilities is revalued on each balance sheet date with corresponding gains and losses recorded in the consolidated statement of operations. The following range of inputs and assumptions were used to value the derivative liabilities outstanding during the years ended December 31, 2020 and 2019, assuming no dividend yield: 2020 2019 Expected volatility 243 - 531 % 176 - 374 % Risk free interest rate 0.09 - 0.18 % 1.6 - 2.6 % Expected life (years) 0.25 - 1.0 0.25 - 2.0 A summary of the activity of the derivative liabilities is shown below: $ Balance, January 1, 2019 2,188,354 New issuances 939,919 Change in fair value (271,704 ) Balance, December 31, 2019 2,856,569 Balance, January 1, 2020 2,856,569 New issuances 197,465 Extinguished (10,440,286 ) Change in fair value 7,386,252 Balance, December 31, 2020 - |
Leases
Leases | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Leases [Abstract] | ||
Leases | Note 10 - LEASES Lessor During the year ended December 31, 2020, the Company began financing the lease of certain assets under rental revenue contracts with its customers and accounts for them in accordance with ASC 842 as outlined under “Leases” in Note 3 of the consolidated financial statements for the year ended December 31, 2020. During the three months ended March 31, 2021, the Company recognized lease receivables of $244,265 to reflect lease payments expected to be received over the term of the agreements and derecognized $143,358 in inventory related to the underlying assets. During the year ended December 31, 2020, the Company recognized lease receivables of $45,856, to reflect lease payments expected to be received over the term of the agreements and derecognized $30,000 in inventory related to the underlying asset. Lease receivable March 31, 2021 December 31, 2020 Balance, December 31, 2020 $ 42,856 $ - Additions 244,265 45,856 Interest on lease receivables 1,209 - Receipt of payments - (3,000 ) Balance, March 31, 2021 288,330 42,856 Current portion of lease receivables (49,680 ) (4,297 ) Long term potion of lease receivables $ 238,650 $ 38,559 Lease receivables are measured at the commencement date based on the present value of future lease payments less the present value of the unguaranteed residual asset. The Company used the rate implicit in the rental revenue contracts to calculate the present value of future payments and unguaranteed residual asset at the date of commencement. Lessee The Company leases certain assets under lease agreements. On October 1, 2019, the Company entered into a 5-year lease agreement for a photocopier (the “Copier Lease”). Upon recognition of the lease, the Company recognized right-of-use assets of $8,683 and lease liabilities of $8,683. As of March 31, 2021, the Copier lease had a remaining term of 3.5 years. On July 10, 2020, the Company entered into a lease agreement for retail, showroom and warehouse space in Fairfield, CA (the “Fairfield Lease”). Upon initial recognition of the lease, the Company recognized right-of-use assets of $164,114 and lease liabilities of $156,364. The difference between the recorded operating lease assets and lease liabilities is due to prepaid rent deposits to be applied to first months’ rent of $7,750. The lease included a rent-free period with rent payments commencing on October 1, 2020. As of March 31, 2021, Fairfield Lease had a remaining term of 1.42 years. The Fairfield Lease also included a refundable security deposit of $7,750 which is included in prepaid expenses and deposits at March 31, 2021. On July 14, 2020, the Company entered into a lease agreement for office space in Surrey, BC (the “Croydon Lease”). Upon initial recognition of the lease, the Company recognized right-of-use assets of $133,825 and lease liabilities of $125,014. The difference between the recorded operating lease assets and lease liabilities is due to prepaid rent deposits to be applied to first months’ rent of $8,811 (CDN$11,948). The lease included a rent-free period with rent payments commencing on September 1, 2020. As of March 31, 2021, the lease had a remaining term of 2.33 years. Right-of-use assets have been included within fixed assets, net and lease liabilities have been included in operating lease liability on the Company’s consolidated balance sheet. Right-of-use assets March 31, 2021 December 31, 2020 Cost $ 302,581 $ 302,477 Accumulated depreciation (80,683 ) (53,158 ) Total right-of-use assets $ 221,898 $ 249,319 Lease liability March 31, 2021 December 31, 2020 Current portion $ 119,154 $ 125,864 Long-term portion 117,065 150,877 Total lease liability $ 236,219 $ 276,741 Operating lease liabilities are measured at the commencement date based on the present value of future lease payments. As the Company’s lease did not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of future payments. The Company used a weighted average discount rate of 11.98% in determining its lease liabilities. The discount rate was derived from the Company’s assessment of borrowings. Right-of-use assets include any prepaid lease payments and exclude any lease incentives and initial direct costs incurred. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. The lease terms may include options to extend or terminate the lease if it is reasonably certain that the Company will exercise that option. Future minimum lease payments to be paid by the Company as a lessee for operating leases as of March 31, 2021 for the next three years are as follows: Operating lease commitments and lease liability March 31, 2021 Remainder of 2021 $ 102,881 2022 125,273 2023 37,488 2024 1,748 Total future minimum lease payments 267,390 Discount (31,171 ) Total 236,219 Current portion of operating lease liabilities (119,154 ) Long-term portion of operating lease liabilities $ 117,065 | Note 11 – LEASES Lessor During the year ended December 30, 2020, the Company began financing the lease of certain assets under rental revenue contracts with its customers and accounts for them in accordance with ASC 842 as outlined under “Leases” in Note 3. During the year ended December 31, 2020, the Company recognized lease receivables of $45,856, to reflect lease payments expected to be received over the term of the agreements and derecognized $30,000 in inventory related to the underlying asset. Lease receivable December 31, 2020 Balance, January 1, 2020 $ - Additions 45,856 Receipt of payments (3,000 ) Balance, December 31, 2020 42,856 Current portion of lease receivable (4,297 ) Long term potion of lease receivable $ 38,559 Lease receivables are measured at the commencement date based on the present value of future lease payments less the present value of the unguaranteed residual asset. The Company used the rate implicit in the rental revenue contracts to calculate the present value of future payments and unguaranteed residual asset at the date of commencement. In accordance with the terms of the agreement, the Company recorded $45,856 in rental revenues related to the lease at the date of commencement and $30,000 in cost of goods sold. Lessee The Company leases certain assets under lease agreements. On October 1, 2019, the Company entered into a 5-year lease agreement for a photocopier (the “Copier Lease”). Upon recognition of the lease, the Company recognized right-of-use assets of $8,683 and lease liabilities of $8,683. As of December 31, 2020, the Copier lease had a remaining term of 3.75 years. On April 1, 2020, the Company terminated its showroom space lease, resulting in a gain of $11,294 which is included in general and administrative expense. On May 31, 2020, the Company’s office leases expired. On July 10, 2020, the Company entered into a lease agreement for retail, showroom and warehouse space in Fairfield, CA (the “Fairfield Lease”). Upon initial recognition of the lease, the Company recognized right-of-use assets of $164,114 and lease liabilities of $156,364. The difference between the recorded operating lease assets and lease liabilities is due to prepaid rent deposits to be applied to first months’ rent of $7,750. The lease included a rent-free period with rent payments commencing on October 1, 2020. As of December 31, 2020, Fairfield Lease had a remaining term of 1.67 years. The Fairfield Lease also included a refundable security deposit of $7,750 which is included in prepaid expenses and deposits at December 31, 2020. On July 14, 2020, the Company entered into a lease agreement for office space in Surrey, BC (the “Croydon Lease”). Upon initial recognition of the lease, the Company recognized right-of-use assets of $133,825 and lease liabilities of $125,014. The difference between the recorded operating lease assets and lease liabilities is due to prepaid rent deposits to be applied to first months’ rent of $8,811 (CDN$11,948). The lease included a rent-free period with rent payments commencing on September 1, 2020. As of December 31, 2020, the lease had a remaining term of 2.58 years. Right-of-use assets have been included within fixed assets, net and lease liabilities have been included in operating lease liability on the Company’s consolidated balance sheet. Right-of-use assets December 31, 2020 December 31, 2019 Cost $ 302,477 $ 178,202 Accumulated depreciation (53,158 ) (39,671 ) Total right-of-use assets $ 249,319 $ 138,531 Lease liability December 31, 2020 December 31, 2019 Current portion $ 125,864 $ 62,935 Long-term portion 150,877 74,225 Total lease liability $ 276,741 $ 137,160 Operating lease liabilities are measured at the commencement date based on the present value of future lease payments. As the Company’s lease did not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of future payments. The Company used a weighted average discount rate of 11.98% in determining its lease liabilities. The discount rate was derived from the Company’s assessment of borrowings. Right-of-use assets include any prepaid lease payments and exclude any lease incentives and initial direct costs incurred. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. The lease terms may include options to extend or terminate the lease if it is reasonably certain that the Company will exercise that option. Operating lease expense for the twelve months ended December 31, 2020 was $86,645 (2019 - $44,875) and is recorded in general and administration expense. Future minimum lease payments to be paid by the Company as a lessee for operating leases as of December 31, 2020 for the next three years are as follows: Operating lease commitments and lease liability December 31, 2020 2021 $ 152,317 2022 124,565 2023 37,060 2024 1,736 Total future minimum lease payments 315,678 Discount (38,937 ) Total 276,741 Current portion of operating lease liabilities (125,864 ) Long-term portion of operating lease liabilities $ 150,877 |
Mezzanine Equity
Mezzanine Equity | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
MEZZANINE EQUITY | ||
Mezzanine Equity | Note 11 – MEZZANINE EQUITY Authorized 10,000 shares of redeemable Series C preferred shares, authorized, each having a par value of $0.001 per share. Each share of Series C preferred shares is convertible into shares of common stock at a conversion rate equal to the lowest traded price for the fifteen trading days immediately preceding the date of conversion. 1,000,000 shares of redeemable Series D preferred shares, authorized, each having a par value of $0.001 per share. Each share of Series D preferred shares is convertible into 5 shares of common stock. 5,000,000 shares of redeemable Series E preferred shares, authorized, each having a par value of $0.001 per share. Each share of Series E preferred shares is convertible into 4 shares of common stock. 10,000 shares of redeemable Series F preferred shares, authorized, each having a par value of $0.001 per share. Each share of Series F preferred shares is convertible into common stock at an amount equal to the lesser of (a) one hundred percent of the lowest traded price for the Company’s stock for the fifteen trading days immediately preceding the relevant Conversion and (b) a twenty percent discount to the price of the common stock in an offering with gross proceeds of at least $10,000,000. Mezzanine Preferred Equity Transactions During the three months ended March 31, 2021: ● 762 Series C Preferred Shares were converted into common shares, see note 13. ● On February 4, 2021, pursuant to a Securities Purchase Agreement entered on December 23, 2020 (the “Series F SPA”), the Company issued 1,500 Series F preferred shares to satisfy preferred shares to be issued as at December 31, 2020 pursuant to the First Closing of the Series F SPA with a relative fair value of $731,992. Additionally, the Company issued 1,500 Series F preferred shares pursuant to the Second Closing of the Series F SPA for gross proceeds for $1,500,000. During the year ended December 31, 2020: ● On September 30, 2020, the Company entered into an Exchange Agreement to settle outstanding convertible debt and accrued interest in exchange for 2,347 shares of Series C preferred shares with an aggregate carrying amount of $2,348,208. The shares were issued October 14, 2020. ● On September 30, 2020, the Company entered into a Securities Purchase Agreement (the “Series C SPA”) whereby the Company agrees to sell and the Purchaser agrees to purchase, in a series of closings (the “Closings”), up to 200 shares of Series C preferred shares at a price of $1,000 per share. At the First Closing, the Company agrees to issue 250 shares of Series C preferred shares, representing 200 Purchased Shares and 50 Commitment Shares. On October 14, 2020, the Company issued 250 Series C shares for gross proceeds of $200,000 in full satisfaction of the First Closing. ● On November 6, 2020, the Company received gross proceeds of $300,000 for 300 Series C Preferred Shares in lieu of the Second Closing for the Series C SPA. The shares are included in preferred shares to be issued at March 31, 2021 and December 31, 2020. The preferred shares were issued subsequent to March 31, 2021, see note 18. ● On December 23, 2020, the Company entered into a Securities Purchase Agreement (the “Series F SPA”) whereby the Company agrees to sell and the Purchaser agrees to purchase, in a series of closings (the “Closings”) of at least 1,000 Series F preferred shares at a price of $1,000 per share. The First and Second Closings, will each be for 1,500 Preferred Shares at a purchase price of $1,500,000, the Second Closing which will follow the filing of the Registration Statement. Any Additional Closings will be for the purchase of at least 1,000 Series F preferred shares, every thirty calendar days, and shall follow the Registration Statement being declared effective. The Company granted 3,000,000 warrants, with a relative fair value of $768,008, concurrently with the execution of the Series F SPA and Fist Closing. The Fire Closing shares were included in preferred shares to be issued at December 31, 2020 with a relative fair value of $731,992. ● 1,573 Series C Preferred Shares were converted into common shares, see note 13. | Note 12 – MEZZANINE EQUITY Authorized 5,000,000 shares of redeemable Series C preferred shares, authorized, each having a par value of $0.001 per share. Each share of Series C preferred shares is convertible into shares of common stock at a conversion rate equal to the lowest traded price for the fifteen trading days immediately preceding the date of conversion. 1,000,000 shares of redeemable Series D preferred shares, authorized, each having a par value of $0.001 per share. Each share of Series D preferred shares is convertible into 5 shares of common stock. 5,000,000 shares of redeemable Series E preferred shares, authorized, each having a par value of $0.001 per share. Each share of Series E preferred shares is convertible into 4 shares of common stock. 10,000 shares of redeemable Series F preferred shares, authorized, each having a par value of $0.001 per share. Each share of Series F preferred shares is convertible into common stock at an amount equal to the lesser of (a) one hundred percent of the lowest traded price for the Company’s stock for the fifteen trading days immediately preceding the relevant Conversion and (b) a twenty percent discount to the price of the common stock in an offering with gross proceeds of at least $10,000,000. Mezzanine Preferred Equity Transactions During the year ended December 31, 2020: ● On September 30, 2020, the Company entered into an Exchange Agreement, as outlined in Note 9, to settle outstanding convertible debt and accrued interest in exchange for 2,347 shares of Series C preferred shares with an aggregate carrying amount of $2,348,208. The shares were issued October 14, 2020. ● On September 30, 2020, the Company entered into a Securities Purchase Agreement (the “Series C SPA”) whereby the Company agrees to sell and the Purchaser agrees to purchase, in a series of closings (the “Closings”), up to 200 shares of Series C preferred shares at a price of $1,000 per share. At the First Closing, the Company agrees to issue 250 shares of Series C preferred shares, representing 200 Purchased Shares and 50 Commitment Shares. On October 14, 2020, the Company issued 250 Series C shares for gross proceeds of $200,000 in full satisfaction of the First Closing. ● On November 6, 2020, the Company received gross proceeds of $300,000 for 300 Series C Preferred Shares in lieu of the Second Closing for the Series C SPA. The shares are included in preferred shares to be issued at December 31, 2020. ● On December 7, 2020, the Company received gross proceeds of $200,000 for 200 Series C Preferred Shares in lieu of the Second Closing for the Series C SPA. The shares are included in preferred shares to be issued at December 31, 2020. ● On December 23, 2020, the Company entered into a Securities Purchase Agreement (the “Series F SPA”) whereby the Company agrees to sell and the Purchaser agrees to purchase, in a series of closings (the “Closings”) of at least 1,000 Series F preferred shares at a price of $1,000 per share. The First and Second Closings, will each be for 1,500 Preferred Shares at a purchase price of $1,500,000, the Second Closing which will follow the filing of the Registration Statement. Any Additional Closings will be for the purchase of at least 1,000 Series F preferred shares, every thirty calendar days, and shall follow the Registration Statement being declared effective. The shares are included in preferred shares to be issued at December 31, 2020 with a fair value of $731,992 and were issued subsequently on February 4, 2021. ● During the year ended December 31, 2020, 1,573 Series C Preferred Shares were converted into common shares, see note 14. ● On December 22, 2020, the Company received conversion notices to convert 18 Series C shares into 96,861 common shares. 18 Series C were converted subsequently on January 19, 2021. ● On December 23, 2020, the Company received conversion notices to convert 286 Series C shares into 1,539,014 common shares. 286 Series C were converted subsequently on January 15, 2021. During the year ended December 31, 2019: ● The Company settled various accounts payable balances, debt and preferred shares in exchange for shares of common stock to be issued and warrants. Included in these settlements were 100,500 and 4,649,908 shares of Series D and Series E preferred shares, respectively, with an aggregate carrying value of $6,668,643. |
Preferred Stock
Preferred Stock | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Equity [Abstract] | ||
Preferred Stock | Note 12 – PREFERRED STOCK Authorized 3,000,000 shares of Series A preferred shares authorized each having a par value of $0.001 per share. 10,000 shares of Series B convertible preferred shares authorized each having a par value of $0.001 per share. Each share of Series B convertible preferred shares is convertible into 100,000 shares of common stock. Preferred Stock Transactions During the three months ended March 31, 2021: ● On October 26, 2020, the Company agreed to issue 100 shares of Series B preferred shares for investor relations services. The preferred shares were valued at $1,340,000 based on the fair value of the underlying common stock and included in preferred shares to be issued at December 31, 2020. During the three months ended March 31, 2021, the Company issued 100 Series B preferred shares and 1,000,000 warrants (see note 13) pursuant to the agreement. ● On March 4, 2021, the Company issued an aggregate of 16 shares of Series B preferred shares to the Company’s board of directors for past services. These preferred shares were valued at $849,600 based on the fair value of the underlying common stock. ● 37 Series B preferred shares were converted into common shares, see note 13. During the year ended December 31, 2020: ● On May 21, 2020, the Company issued an aggregate of 136 shares of Series B preferred shares to various parties for past services to the Company, which included 122 issued to related parties and 2 issued to a former director of the Company. These preferred shares were valued at $767,040, based on the fair value of the underlying common stock, discounted for the six months hold period before the preferred shares can be converted. The issuance is recorded under compensation expense. ● On December 11, 2020, 4 Series B preferred shares were converted into common shares, see note 13. | Note 13 – PREFERRED STOCK Authorized 3,000,000 shares of Series A preferred shares authorized, each having a par value of $0.001 per share. 10,000 shares of Series B convertible preferred shares authorized, each having a par value of $0.001 per share. Each share of Series B convertible preferred shares is convertible into 100,000 shares of common stock. On March 26, 2019, the Company effected a reverse stock split of its shares of common stock on a four thousand (4,000) old for one (1) new basis. Preferred share amounts remained unchanged. On October 29, 2019, the Company re-designated its Series A Preferred Stock. The Series A Preferred Stock shall be entitled to vote with the holders of the Company’s Common Stock as a class at the rate of 665 common share votes per share of Series A Preferred Stock. The Series A Preferred Stock shall be deemed cancelled five years following issuance, provided that the Board of Directors may, in its discretion, retire the Series A Preferred Stock at any time after two years following issuance, or defer the retirement of the Series A Preferred Stock for up to 10 years following issuance. Preferred Stock Transactions During the year ended December 31, 2020: ● On May 21, 2020, the Company issued an aggregate of 136 shares of Series B preferred shares to various parties for past services to the Company, which included 122 issued to related parties and 2 issued to a former director of the Company. These preferred shares were valued at $767,040, based on the fair value of the underlying common stock, discounted for the six months hold period before the preferred shares can be converted. The issuance is recorded under compensation expense. ● On October 26, 2020, the Company agreed to issue 100 shares of Series B preferred shares to for investor relations services to the Company, these preferred shares were valued at $1,340,000, based on the fair value of the underlying common stock. ● On December 11, 2020, 4 Series B preferred shares were converted into common shares, see note 14. During the year ended December 31, 2019: ● The Company settled various accounts payable balances, debt and preferred shares in exchange for shares of common stock to be issued and warrants. Included in these settlements were 132 shares of Series B Preferred Stock with a carrying value of $4,872,732. ● On October 29, 2019, the Company issued an aggregate of 200,376 shares of Series A preferred shares at value of $200 to three directors of the Company. |
Common Stock and Additional Pai
Common Stock and Additional Paid in Capital | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Equity [Abstract] | ||
Common Stock and Additional Paid in Capital | Note 13 – COMMON STOCK AND ADDITIONAL PAID IN CAPITAL Authorized On March 26, 2019, the Company effected a reverse stock split of its shares of common stock on a four thousand (4,000) old for one (1) new basis. Upon effect of the reverse split, authorized capital decreased from 3,000,000,000 shares of common stock to 750,000 shares of common stock. Subsequently, on May 23, 2019, an increase in common shares to 150,000,000 was authorized, with a par value of $0.001. These consolidated financial statements give retroactive effect to such reverse stock split named above and all share and per share amounts have been adjusted accordingly, unless otherwise noted. Each share of common stock is entitled to one (1) vote. Common Stock Transactions During the three months ended March 31, 2021: ● The Company issued 115,000 shares of restricted common stock with a fair value of $60,835 pursuant to a legal settlement, see Note 16. ● The Company issued 150,000 shares of common stock with a fair value of $138,750 for consulting services. ● The Company issued an aggregate of 8,138,975 shares of common stock to satisfy shares to be issued at December 31, 2020. ● The Company issued 7,118,548 shares of common stock with a fair value of $970,976 for conversion of 37 Series B Preferred Shares at $208,680 and conversion of 762 Series C Preferred Shares at $762,296. ● The Company cancelled 1,751,288 shares of common stock and were returned to treasury due to a duplicated issuance for share settled debt during the year ended December 31, 2020. During the year ended December 31, 2020: ● The Company issued an aggregate of 191,865 shares of common stock for cash proceeds of $100,031. ● The Company issued an aggregate of 4,303,000 shares of common stock with a fair value of $1,360,784 in exchange for services. ● The Company issued an aggregate of 16,880,146 shares of common stock with a fair value of $7,521,454 to satisfy shares to be issued. ● The Company issued 2,363,532 shares of common stock with a fair value of $214,286 for share-settled debt. ● The Company issued an aggregate of 52,937,999 shares of common stock with a fair value of $3,577,005 upon the conversion of $777,872 of convertible debentures and accrued interest per the table below: Date issued Common shares issued (#) Fair value (1) Converted balance (2) Loss on conversion January 7, 2020 53,764 $ 53,226 $ 20,000 $ (33,226 ) February 4, 2020 135,802 127,654 20,000 (107,654 ) February 7, 2020 151,234 142,160 24,500 (117,660 ) February 26, 2020 151,515 45,455 20,000 (25,455 ) February 26, 2020 140,151 39,242 18,500 (20,742 ) March 9, 2020 170,000 27,200 13,090 (14,110 ) March 9, 2020 195,547 68,441 13,000 (55,441 ) March 11, 2020 180,505 63,177 12,000 (51,177 ) April 1, 2020 140,000 9,800 3,889 (5,911 ) April 1, 2020 220,000 15,400 6,666 (8,734 ) April 2, 2020 218,678 16,379 7,000 (9,379 ) April 21, 2020 264,026 24,649 8,000 (16,649 ) May 15, 2020 258,000 25,800 7,166 (18,634 ) May 19, 2020 426,000 80,940 17,338 (63,602 ) May 19, 2020 675,675 100,000 30,000 (70,000 ) May 19, 2020 350,000 33,250 12,705 (20,545 ) May 19, 2020 337,837 50,000 15,000 (35,000 ) May 21, 2020 298,606 56,735 13,258 (43,477 ) May 21, 2020 611,111 116,111 27,750 (88,361 ) July 8, 2020 500,000 45,000 10,500 (34,500 ) July 8, 2020 857,142 72,857 18,000 (54,857 ) July 8, 2020 600,000 22,800 11,549 (11,251 ) July 8, 2020 639,846 51,188 13,437 (37,751 ) July 8, 2020 880,952 70,476 18,500 (51,976 ) July 10, 2020 809,523 29,952 17,000 (12,952 ) July 17, 2020 1,121,212 55,948 18,500 (37,448 ) July 17, 2020 1,151,515 46,291 19,500 (26,791 ) July 20, 2020 1,130,000 45,426 17,091 (28,335 ) July 23, 2020 879,157 43,870 14,506 (29,364 ) August 3, 2020 1,309,824 35,234 14,146 (21,088 ) August 3, 2020 1,638,117 33,991 17,692 (16,299 ) August 10, 2020 1,412,525 30,553 15,255 (15,298 ) August 13, 2020 1,000,000 20,100 15,000 (5,100 ) August 13, 2020 1,130,000 25,877 11,311 (14,566 ) August 13, 2020 1,465,201 29,451 16,000 (13,451 ) August 19, 2020 1,484,615 22,269 19,300 (2,969 ) August 25, 2020 1,750,000 125,125 11,340 (113,785 ) August 25, 2020 1,483,146 106,045 13,200 (92,845 ) August 25, 2020 620,033 44,332 4,018 (40,314 ) August 25, 2020 1,490,000 106,535 8,851 (97,684 ) August 25, 2020 1,893,939 135,417 12,500 (122,917 ) August 26, 2020 1,818,182 130,000 12,000 (118,000 ) August 27, 2020 1,808,989 156,839 16,100 (140,739 ) August 31, 2020 1,808,989 84,842 16,100 (68,742 ) September 1, 2020 1,560,000 79,560 9,266 (70,294 ) September 2, 2020 1,808,989 80,283 16,100 (64,183 ) September 9, 2020 1,808,989 66,119 16,100 (50,019 ) September 10, 2020 2,727,273 92,045 18,000 (74,045 ) September 14, 2020 1,560,000 46,566 9,266 (37,300 ) September 17, 2020 345,291 12,879 7,700 (5,179 ) September 18, 2020 2,938,117 113,705 19,039 (94,666 ) September 22, 2020 1,515,151 57,879 10,000 (47,879 ) September 24, 2020 412,831 51,232 5,699 (45,533 ) September 29, 2020 2,600,000 310,700 15,444 (295,256 ) Total 52,937,999 $ 3,577,005 $ 777,872 $ (2,799,133 ) (1) Fair values are derived based on the closing price of the Company’s common stock on the date of the conversion notice. (2) Converted balance includes portions of principal, accrued interest, financing fees, interest penalties and other fees converted upon the issuance of shares of common stock. Warrants During the three months ended March 31, 2021, the Company granted 1,000,000 warrants with a contractual life of three years and exercise price of $0.25 per share pursuant to an investor relations agreement dated October 26, 2020. Warrants were valued at $163,998 using the Black Scholes Option Pricing Model with the assumptions outlined below. Expected life was determined based on historical exercise data of the Company. March 31, 2021 Risk-free interest rate 0.18 % Expected life 3.0 years Expected dividend rate 0 % Expected volatility 299.7 % Continuity of the Company’s common stock purchase warrants issued and outstanding is as follows: Warrants Weighted average price Outstanding at year December 31, 2020 12,939,813 $ 0.60 Granted 1,000,000 0.25 Exercised - - Expired - - Outstanding as at March 31, 2021 13,939,813 $ 0.57 As at March 31, 2021, the weighted average remaining contractual life of warrants outstanding was 2.95 years with an intrinsic value of $884,697. | Note 14 – COMMON STOCK AND ADDITIONAL PAID IN CAPITAL Authorized On March 26, 2019, the Company effected a reverse stock split of its shares of common stock on a four thousand (4,000) old for one (1) new basis. Upon effect of the reverse split, authorized capital decreased from 3,000,000,000 shares of common stock to 750,000 shares of common stock. Subsequently, on May 23, 2019, an increase in common shares to 150,000,000 was authorized, with a par value of $0.001. These consolidated financial statements give retroactive effect to such reverse stock split named above and all share and per share amounts have been adjusted accordingly, unless otherwise noted. Each share of common stock is entitled to one (1) vote. Common Stock Transactions During the year ended December 31, 2020: ● The Company issued an aggregate of 191,865 shares of common stock for cash proceeds of $100,031. ● The Company issued an aggregate of 4,303,000 shares of common stock with a fair value of $1,360,784 in exchange for services. ● The Company issued an aggregate of 16,880,146 shares of common stock with a fair value of $7,521,454 to satisfy shares to be issued. ● The Company issued 2,363,532 shares of common stock with a fair value of $214,286 for share-settled debt. ● The Company issued an aggregate of 52,937,999 shares of common stock with a fair value of $3,577,005 upon the conversion of $777,872 of convertible debentures and accrued interest, as outlined in Note 9, per the table below: Date issued Common shares issued (#) Fair value (1) Converted balance (2) Loss on conversion January 7, 2020 53,764 $ 53,226 $ 20,000 $ (33,226 ) February 4, 2020 135,802 127,654 20,000 (107,654 ) February 7, 2020 151,234 142,160 24,500 (117,660 ) February 26, 2020 151,515 45,455 20,000 (25,455 ) February 26, 2020 140,151 39,242 18,500 (20,742 ) March 9, 2020 170,000 27,200 13,090 (14,110 ) March 9, 2020 195,547 68,441 13,000 (55,441 ) March 11, 2020 180,505 63,177 12,000 (51,177 ) April 1, 2020 140,000 9,800 3,889 (5,911 ) April 1, 2020 220,000 15,400 6,666 (8,734 ) April 2, 2020 218,678 16,379 7,000 (9,379 ) April 21, 2020 264,026 24,649 8,000 (16,649 ) May 15, 2020 258,000 25,800 7,166 (18,634 ) May 19, 2020 426,000 80,940 17,338 (63,602 ) May 19, 2020 675,675 100,000 30,000 (70,000 ) May 19, 2020 350,000 33,250 12,705 (20,545 ) May 19, 2020 337,837 50,000 15,000 (35,000 ) May 21, 2020 298,606 56,735 13,258 (43,477 ) May 21, 2020 611,111 116,111 27,750 (88,361 ) July 8, 2020 500,000 45,000 10,500 (34,500 ) July 8, 2020 857,142 72,857 18,000 (54,857 ) July 8, 2020 600,000 22,800 11,549 (11,251 ) July 8, 2020 639,846 51,188 13,437 (37,751 ) July 8, 2020 880,952 70,476 18,500 (51,976 ) July 10, 2020 809,523 29,952 17,000 (12,952 ) July 17, 2020 1,121,212 55,948 18,500 (37,448 ) July 17, 2020 1,151,515 46,291 19,500 (26,791 ) July 20, 2020 1,130,000 45,426 17,091 (28,335 ) July 23, 2020 879,157 43,870 14,506 (29,364 ) August 3, 2020 1,309,824 35,234 14,146 (21,088 ) August 3, 2020 1,638,117 33,991 17,692 (16,299 ) August 10, 2020 1,412,525 30,553 15,255 (15,298 ) August 13, 2020 1,000,000 20,100 15,000 (5,100 ) August 13, 2020 1,130,000 25,877 11,311 (14,566 ) August 13, 2020 1,465,201 29,451 16,000 (13,451 ) August 19, 2020 1,484,615 22,269 19,300 (2,969 ) August 25, 2020 1,750,000 125,125 11,340 (113,785 ) August 25, 2020 1,483,146 106,045 13,200 (92,845 ) August 25, 2020 620,033 44,332 4,018 (40,314 ) August 25, 2020 1,490,000 106,535 8,851 (97,684 ) August 25, 2020 1,893,939 135,417 12,500 (122,917 ) August 26, 2020 1,818,182 130,000 12,000 (118,000 ) August 27, 2020 1,808,989 156,839 16,100 (140,739 ) August 31, 2020 1,808,989 84,842 16,100 (68,742 ) September 1, 2020 1,560,000 79,560 9,266 (70,294 ) September 2, 2020 1,808,989 80,283 16,100 (64,183 ) September 9, 2020 1,808,989 66,119 16,100 (50,019 ) September 10, 2020 2,727,273 92,045 18,000 (74,045 ) September 14, 2020 1,560,000 46,566 9,266 (37,300 ) September 17, 2020 345,291 12,879 7,700 (5,179 ) September 18, 2020 2,938,117 113,705 19,039 (94,666 ) September 22, 2020 1,515,151 57,879 10,000 (47,879 ) September 24, 2020 412,831 51,232 5,699 (45,533 ) September 29, 2020 2,600,000 310,700 15,444 (295,256 ) Total 52,937,999 $ 3,577,005 $ 777,872 $ (2,799,133 ) (1) Fair values are derived based on the closing price of the Company’s common stock on the date of the conversion notice. (2) Converted balance includes portions of principal, accrued interest, financing fees, interest penalties and other fees converted upon the issuance of shares of common stock. During the year ended December 31, 2019: ● The Company issued an aggregate of 72,295 shares of common stock with a fair value of $63,437 in exchange for services. ● The Company issued an aggregate of 32,000 shares of common stock with a fair value of $37,760 as partial settlement for accounts payable, as outlined in Note 8. ● The Company issued an aggregate of 407,536 shares of common stock with a fair value of $506,468 upon the conversion of $180,642 of convertible debentures, accrued interest and accounts payable, as outlined in Note 9, per the table below: Date issued Common Fair value (1) Converted balance (2) Loss on conversion January 22, 2019 10,189 $ 28,527 $ 15,690 $ (12,837 ) March 11, 2019 18,606 37,211 12,280 (24,931 ) March 15, 2019 27,137 54,238 17,899 (36,339 ) June 17, 2019 45,216 58,781 31,651 (27,130 ) June 20, 2019 34,450 36,517 19,895 (16,622 ) July 17, 2019 37,900 33,352 5,628 (27,724 ) August 26, 2019 40,000 27,020 6,620 (20,400 ) September 18, 2019 39,500 49,376 8,255 (41,121 ) October 11, 2019 35,000 44,450 13,475 (30,975 ) November 13, 2019 47,500 77,899 18,810 (59,089 ) November 7, 2019 23,149 18,519 10,000 (8,519 ) December 19, 2019 48,889 40,578 22,000 (18,578 ) Total 407,536 $ 506,468 $ 182,203 $ (324,265 ) (1) Fair values are derived based on the closing price of the Company’s common stock on the date of the conversion notice. (2) Converted balance includes portions of principal, accrued interest, accounts payable, financing fees and interest penalties converted upon the issuance of shares of common stock. Common Stock to be Issued Common stock to be issued as at December 31, 2020 consists of: ● 3,264,285 shares valued at $52,229 to be issued pursuant to settlement of share-settled debt. ● 4,874,690 shares valued at $1,383,815 to be issued pursuant to settlement of various accounts payable balances and outstanding debt in exchange for shares of common stock to be issued. As at December 31, 2020, 8,138,975 shares of common stock remain to be issued with a value of $1,436,044, all of which were issued subsequent to year end. Warrants On December 23, 2020, the Company granted 3,000,000 warrants concurrently with the execution of the Series F SPA. The warrants are exercisable into one share of common stock at an exercise price of $0.50 per share. Warrants were valued at $768,008, under the relative fair value allocation approach. The warrants expire on the five-year anniversary of the Initial Exercise Date. On March 2, 2020, the Company granted 2,829,859 warrants with a contractual life of five years and exercise price of $0.25 per share in exchange for strategic advisory services. Warrants were valued at $465,248 using the Black Scholes Option Pricing Model with the assumptions outlined below. Expected life was determined based on historical exercise data of the Company. On October 26, 2020, the Company promised to grant 1,000,000 warrants with a contractual life of three years and exercise price of $0.25 per share in exchange for investor relations services. Warrants were valued at $163,998 using the Black Scholes Option Pricing Model with the assumptions outlined below and were issued subsequently on February 10, 2021. As at December 31, 2020, the value of the warrants was included in obligation to issue warrants. On December 31, 2020, the Company granted 250,000 warrants with a contractual life of two years and exercise price of $1.00 per share as part of a Debt Conversion and Settlement agreement. Warrants were valued at $328,329 using the Black Scholes Option Pricing Model with the assumptions outlined below. December 31, 2020 December 31, 2019 Risk-free interest rate 0.13% - 0.88 % 1.62 % Expected life 2.0 - 5.0 years 3.0 years Expected dividend rate 0 % 0 % Expected volatility 266 - 321 % 280 % Continuity of the Company’s common stock purchase warrants issued and outstanding is as follows: Warrants Weighted average exercise price Outstanding at year end December 31, 2018 - $ - Granted 6,859,954 0.77 Exercised - - Expired - - Outstanding at year December 31, 2019 6,859,954 $ 0.77 Granted 6,079,859 0.40 Exercised - - Expired - - Outstanding as at December 31, 2020 12,939,813 $ 0.60 As at December 31, 2020, the weighted average remaining contractual life of warrants outstanding was 3.20 years (2019 – 3.08 years) with an intrinsic value of $9,605,067 (2019 - $108,246). |
Related Party Transactions
Related Party Transactions | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Related Party Transactions [Abstract] | ||
Related Party Transactions | Note 14 – RELATED PARTY TRANSACTIONS As at March 31, 2021, the Company owed $Nil (December 31, 2020 - $317,997) to the President, CEO, and CFO of the Company for management fees and salaries, which has been recorded in trade and other payables. The amounts owed and owing are unsecured, non-interest bearing, and due on demand. During the three months ended March 31, 2021 the Company incurred $162,362 (2020 - $50,000) in salaries which includes a bonus of $87,362 to the President, CEO, and CFO of the Company. On March 4, 2021, the Company issued an aggregate of 16 shares of Series B convertible preferred shares to the Company’s board of directors for past services. These preferred shares were valued at $849,600 based on the fair value of the underlying common stock. The issuance is recorded under compensation expense. | Note 15 – RELATED PARTY TRANSACTIONS As at December 31, 2020, the Company owed $317,997 (December 31, 2019 - $263,409) to the President, CEO, and then CFO of the Company for management fees and salaries, which has been recorded in trade and other payables. The amounts owed and owing are unsecured, non-interest bearing, and due on demand. During the year ended December 31, 2020 the Company incurred $300,000 (2019 - $100,000) in salaries to the President, CEO, and then CFO of the Company and made payments of $170,381. As at December 31, 2020, the Company owed $Nil (December 31, 2019 - $7,260 (CDN$9,450)) to a company controlled by the son of the President, CEO, and then CFO of the Company for subcontractor services. The balance owing has been recorded in trade and other payables. The amount owing is unsecured, non-interest bearing, and due on demand. On May 21, 2020, the Company issued an aggregate of 136 shares of Series B convertible preferred shares to various parties for past services to the Company, which included 122 issued to related parties and 2 issued to a former director of the Company. These preferred shares were valued at $767,040, based on the fair value of the underlying common stock, discounted for the six months hold period before the preferred shares can be converted. The issuance is recorded under compensation expense. |
Commitments
Commitments | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Commitments and Contingencies Disclosure [Abstract] | ||
Commitments | Note 15 – COMMITMENTS Product Warranties The Company’s warranty policy generally covers a period of two years which is also covered by the manufacturer warranty. Thus, any warranty costs incurred by the Company are immaterial. Indemnifications In the normal course of business, the Company indemnifies other parties, including customers, lessors, and parties to other transactions with the Company, with respect to certain matters. The Company has agreed to hold the other parties harmless against losses arising from a breach of representations or covenants, or out of intellectual property infringement or other claims made against certain parties. These agreements may limit the time within which an indemnification claim can be made and the amount of the claim. In addition, the Company has entered into indemnification agreements with its officers and directors, and the Company’s bylaws contain similar indemnification obligations to the Company’s agents. It is not possible to determine the maximum potential amount under these indemnification agreements due to the Company’s limited history with prior indemnification claims and the unique facts and circumstances involved in each particular agreement. Historically, payments made by the Company under these agreements have not had a material effect on the Company’s operating results, financial position, or cash flows. | Note 16 – COMMITMENTS Product Warranties The Company’s warranty policy generally covers a period of two years which is also covered by the manufacturer warranty. Thus, any warranty costs incurred by the Company are immaterial. Indemnifications In the normal course of business, the Company indemnifies other parties, including customers, lessors, and parties to other transactions with the Company, with respect to certain matters. The Company has agreed to hold the other parties harmless against losses arising from a breach of representations or covenants, or out of intellectual property infringement or other claims made against certain parties. These agreements may limit the time within which an indemnification claim can be made and the amount of the claim. In addition, the Company has entered into indemnification agreements with its officers and directors, and the Company’s bylaws contain similar indemnification obligations to the Company’s agents. It is not possible to determine the maximum potential amount under these indemnification agreements due to the Company’s limited history with prior indemnification claims and the unique facts and circumstances involved in each particular agreement. Historically, payments made by the Company under these agreements have not had a material effect on the Company’s operating results, financial position, or cash flows. |
Contingencies
Contingencies | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Commitments and Contingencies Disclosure [Abstract] | ||
Contingencies | Note 16 – CONTINGENCIES On September 7, 2016, Chetu Inc. filed a Complaint for Damage in Florida to recover an unpaid invoice amount of $27,335 plus interest of $4,939. The invoice was not paid due to a service dispute. As at March 31, 2021, included in trade and other payables is $47,023 (December 31, 2020 - $47,023) related to this unpaid invoice, interest and legal fees. On May 24, 2017, the Company received a notice of default from Coastal Investment Partners LLC (“Coastal”), on three 8% convertible promissory notes issued by the Company in aggregate principal amount of $261,389 and commenced a lawsuit on June 12, 2017 in the United States District Court, Southern District of New York. Coastal alleges that the Company failed to deliver shares of common stock underlying the Coastal notes, and thus giving rise to an event of default. Coastal seeks damages in excess of $250,000 for breach of contract damages, and legal fees incurred by Coastal with respect to the lawsuit. On June 13, 2017, Coastal filed a complaint and motion for a preliminary injunction seeking conversion of the principal amount of a note issued by it to the Company into common stock of the Company. The Court issued an Order to Show Cause as to why a preliminary injunction should not be issued on June 27, 2017, and the Company opposed Coastal’s motion. A hearing on the motion for preliminary injunction was held on July 26, 2017. For the following reasons, the Court denied Coastal’s motion for a preliminary injunction. The Company also filed a cross motion to dismiss on the grounds that the $72,500 Note violates New York’s criminal usury law. The Court did not address this motion at that time and has set a separate briefing schedule. On December 31, 2020, the Company entered into a Settlement Agreement with Coastal for full and final satisfaction of its claims and all outstanding principal debt and accrued interest for $250,000 paid in cash and 200,000 shares of common stock fair valued at $268,000. As at December 31, 2020, $250,000 is included in loans and accrued interest and $268,000 is included in shares to be issued in relation to the settlement. During the three months ended March 31, 2021, the Company paid $250,000 and issued 200,000 common shares in full and final satisfaction of the agreement. On October 10, 2017, a vendor filed a complaint for Breach of Contract with Superior Court of the State of California. The Complainant is alleging that it is contractually owed 1,848,130 shares of the Company’s common stock and is seeking damages of $270,000. In addition, a related vendor filed in the same filing a complaint for $72,000 as part of a consulting agreement the Company executed. As at December 31, 2020, a contingent liability of $115,000 was included in accrued liabilities for the expected financial impact of the settlement. During the three months ended March 31, 2021, the Company issued 115,000 shares of restricted common stock pursuant to the settlement with a fair value of $60,835. As at March 31, 2021, $54,165 remains in accrued liabilities. | Note 17 – CONTINGENCIES On September 7, 2016, Chetu Inc. filed a Complaint for Damage in Florida to recover an unpaid invoice amount of $27,335 plus interest of $4,939. The invoice was not paid due to a service dispute. As at December 31, 2020, included in trade and other payables is $47,023 (December 31, 2019 - $40,227) related to this unpaid invoice, interest and legal fees. On May 24, 2017, the Company received a notice of default from Coastal Investment Partners LLC (“Coastal”), on three 8% convertible promissory notes issued by the Company in aggregate principal amount of $261,389 and commenced a lawsuit on June 12, 2017 in the United States District Court, Southern District of New York. Coastal alleges that the Company failed to deliver shares of common stock underlying the Coastal notes, and thus giving rise to an event of default. Coastal seeks damages in excess of $250,000 for breach of contact damages, and legal fees incurred by Coastal with respect to the lawsuit. On June 13, 2017, Coastal filed a complaint and motion for a preliminary injunction seeking conversion of the principal amount of a note issued by it to the Company into common stock of the Company. The Court issued an Order to Show Cause as to why a preliminary injunction should not be issued on June 27, 2017, and the Company opposed Coastal’s motion. A hearing on the motion for preliminary injunction was held on July 26, 2017. For the following reasons, the Court denied Coastal’s motion for a preliminary injunction. The Company also filed a cross motion to dismiss on the grounds that the $72,500 Note violates New York’s criminal usury law. The Court did not address this motion at that time and has set a separate briefing schedule for it. On December 31, 2020, the Company entered into a Settlement Agreement with Coastal for full and final satisfaction of its claims and all outstanding principal debt and accrued interest for $250,000 paid in cash and 200,000 shares of common stock fair valued at $268,000. As at December 31, 2020, $250,000 is included in loans and accrued interested and $268,000 is included in shares to be issued in relation to the settlement. The Company paid cash of $250,000 on February 11, 2021, in satisfaction of the agreement. On October 10, 2017, a vendor filed a complaint for Breach of Contract with Superior Court of the State of California. The Complainant is alleging that it is contractually owed 1,848,130 shares of the Company’s common stock and is seeking damages of $270,000. In addition, a related vendor filed in the same filing a complaint for $72,000 as part of a consulting agreement the Company executed. Subsequent to year end, the Company reached a settlement of which the terms have not, as yet, occurred. As at December 31, 2020, included in accrued liabilities is a contingent liability of $115,000 for the expected financial impact of the settlement. Subsequent to December 31, 2020, the Company issued 115,000 shares of restricted common stock pursuant to the settlement. On April 9, 2018, the Company received a share-reserve increase letter from JSJ Investments Inc. (“JSJ”) pursuant to the terms of a 10% convertible promissory note issued to the Company in the principal amount of $135,000. On April 24, 2018, the Company received a notice of default from JSJ for failure to comply with the share-reserve increase and on April 30, 2018 demanded payment in full of the default amount totaling $172,845. On May 7, 2018, JSJ commenced a lawsuit in the United States District Court, District of Dallas County, Texas. JSJ alleges that the Company failed to comply with the share-reserve increase letter, thus giving rise to an event of default, and failed to pay the outstanding default amount due under the terms of the note. JSJ seeks damages in excess of $200,000 but not more than $1,000,000, which consists of the principal amount of the note, default interest, and legal fees incurred by JSJ with respect to the lawsuit. This action is still pending but as at September 30, 2020, JSJ has negotiated a reduced amount with a private investor. As at September 30, 2020, the principal balance and accrued interest on this convertible note is included on the consolidated balance sheet under convertible notes payable. In November 2020, the Company entered into a Settlement Agreement with JSJ for full and final satisfaction if its claims for $100,000 (the “Settlement Payment”) paid in cash on or before November 10, 2020. Upon receipt of the Settlement Payment, JSJ agreed to provide (a) a settlement agreement and release of all its claims against the Company; and (b) a consent dismissal order in B.C. Supreme Court Action No. 1911876 on a “without costs” basis. The Company paid cash of $100,000 on November 10, 2020 in satisfaction of the agreement. See Note 9(e). |
Income Tax
Income Tax | 12 Months Ended |
Dec. 31, 2020 | |
Income Tax Disclosure [Abstract] | |
Income Tax | Note 18 – INCOME TAX For the years ended December 31, 2020 and 2019, there is $Nil and $Nil current and deferred income tax expense, respectively, reflected in the Statement of Operations. The following are the components of income before income tax reflected in the Statement of Operations for the years ended December 31, 2020 and 2019: Component of Loss Before Income Tax December 31, 2020 December 31, 2019 Loss before income tax $ (6,177,099 ) $ (3,078,120 ) Income tax $ - $ - Effective tax rate 21.0 % 21.0 % Deferred income taxes arise from temporary differences between the tax and financial statement recognition of revenue and expense. In evaluating the ability to recover the deferred tax assets within the jurisdiction from which they arise, the Company considered all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax planning strategies and recent financial operations. In projecting future taxable income, the Company began with historical results adjusted for changes in accounting policies and incorporates assumptions including the amount of future pretax operating income, the reversal of temporary differences, and the implementation of feasible and prudent tax planning strategies. These assumptions require significant judgment about the forecasts of future taxable income and are consistent with the plans and estimate the Company are using to manage the underlying businesses. In evaluating the objective evidence that historical results provide, the Company consider three years of cumulative operating income (loss). As of December 31, 2020, the Company had aggregate net operating losses of $51,310,040 (2019 - $45,132,941) to offset future taxable income in the United States and the United Kingdom. The deferred tax assets at December 31, 2020 were fully reserved. Management believes it is more likely than not that these assets will not be realized in the near future. |
Supplemental Cash Flow Informat
Supplemental Cash Flow Information | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Supplemental Cash Flow Elements [Abstract] | ||
Supplemental Cash Flow Information | Note 17 – SUPPLEMENTAL CASH FLOW INFORMATION Three-months ended March 31, 2021 March 31, 2020 Cash paid during the period for: Income tax payments $ — $ — Interest payments $ 56,111 $ — Non-cash investing and financing transactions: Shares issued for convertible notes payable and accrued interest $ — $ 566,555 Shares issued for share settled debt $ 60,835 $ - | Note 19 – SUPPLEMENTAL CASH FLOW INFORMATION Year Ended December 31, 2020 December 31, 2019 Cash paid during the period for: Income tax payments $ — $ — Interest payments $ 21,206 $ 46,500 Non-cash investing and financing transactions: Shares issued for convertible notes payable and accrued interest $ 5,501,965 $ 506,468 Shares issued and to be issued for share-settled debt $ 2,246,334 $ 634,498 Convertible debenture issued for financing fees $ - $ 250,419 Preferred shares exchanged for shares to be issued $ - $ 11,541,375 Initial recognition of lease assets $ 306,622 $ 178,202 Initial recognition of lease liabilities $ 290,061 $ 171,648 |
Subsequent Events
Subsequent Events | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Subsequent Events [Abstract] | ||
Subsequent Events | Note 18 – SUBSEQUENT EVENTS Management has evaluated events subsequent to the period ended for transactions and other events that may require adjustment of and/or disclosure in such consolidated financial statements. Subsequent to March 31, 2021, the Company issued: ● 1,102,942 shares of common stock for conversion of 250 Series C Preferred Shares with an aggregate carrying value of $200,000; and ● 500 Series C Preferred Shares to satisfy preferred shares to be issued at March 31, 2021, see note 11. | Note 20 – SUBSEQUENT EVENTS Management has evaluated events subsequent to the year ended for transactions and other events that may require adjustment of and/or disclosure in such consolidated financial statements. Subsequent to December 31, 2020, the Company issued: ● 1,539,014 shares of common stock for conversion of 286 Series C Preferred Shares with an aggregate carrying value of $286,302. ● 1,751,288 shares of common stock were cancelled and returned to treasury due to a duplicated issuance for share settled debt. ● 3,264,285 shares of common stock with a fair value of $52,229 to satisfy shares to be issued at December 31, 2020. ● The Company issued 100 Series B Preferred Shares with a fair value of $1,340,000 and 1,000,000 warrants with a fair value of $163,998 pursuant to an investor relations agreement dated October 26, 2020. ● 300,000 shares of common stock with a fair value of $387,000 to satisfy shares to be issued at December 31, 2020. ● 35,148 shares of common stock with a fair value of $45,341 to satisfy shares to be issued at December 31, 2020. ● 96,861 shares of common stock for conversion of 18 Series C Preferred Shares with an aggregate carrying value of $18,131. ● 1,700,000 shares of common stock for conversion of 17 Series B Preferred Shares with an aggregate carrying value of $95,880. ● 375,000 shares of common stock with a fair value of $502,500 to satisfy shares to be issued at December 31, 2020. ● 200,000 shares of common stock with a fair value of $268,000 to satisfy shares to be issued at December 31, 2020. ● 3,964,542 shares of common stock with a fair value of $180,974 to satisfy shares to be issued at December 31, 2020. ● 3,000 shares of Series F preferred shares with a fair value of $731,992 to satisfy preferred shares to be issued at December 31, 2020, pursuant to the Series F SPA, see note 12. ● 150,000 shares of common stock with a fair value of $138,750 pursuant to a consulting services agreement dated January 26, 2021. ● 115,000 shares of common stock with a fair value of $60,835 pursuant to a legal settlement, see Note 17. ● 695,173 shares of common stock for conversion of 168 Series C Preferred Shares with an aggregate carrying value of $51,999. ● 16 shares of Series B Preferred Shares, convertible into 100,000 shares of common stock per Series B preferred shares, to members of the Board of Directors for compensation with an aggregate fair value of $849,600 based on the underlying security. |
Summary of Significant Accoun_2
Summary of Significant Accounting Policies (Policies) | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Accounting Policies [Abstract] | ||
Basis of Presentation | Basis of Presentation The accompanying interim condensed consolidated financial statements were prepared in conformity with generally accepted accounting principles in the United States (“U.S. GAAP”) and with the instructions to Form 10-Q. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to U.S. GAAP rules and regulations for presentation of interim financial information. Therefore, the unaudited interim condensed consolidated financial statements should be read in conjunction with the financial statements and the notes thereto, included in the Company’s Annual Report on the Form 10-K for the year ended December 31, 2020. Current and future financial statements may not be directly comparable to the Company’s historical financial statements. However, except as disclosed herein, there have been no material changes in the information disclosed in the notes to the financial statements for the year ended December 31, 2020 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three months ended March 31, 2021 are not necessarily indicative of the results that may be expected for the year ending December 31, 2021. | Basis of Presentation The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) and are expressed in U.S. dollars. These consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated. Certain comparative information has been reclassified to conform with the financial statement presentation adopted in the current year. |
Principles of Consolidation | Principles of Consolidation The interim condensed consolidated financial statements include the accounts of DSG Global Inc. and its subsidiary VTS and its wholly owned subsidiaries DSG UK and Imperium, collectively referred to as the “Company”. All intercompany accounts, transactions and profits were eliminated in the consolidated financial statements. | Principles of Consolidation The consolidated financial statements include the accounts of DSG Global Inc. and its subsidiary VTS and its wholly owned subsidiaries DSG UK and Imperium, collectively referred to as the “Company”. All intercompany accounts, transactions and profits were eliminated in the consolidated financial statements. |
Use of Estimates | Use of Estimates The preparation of interim condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the interim condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the condensed consolidated financial statements in the period they are determined. There were no new estimates in the period. | Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to revenue recognition, the collectability of accounts receivable, valuation of inventory, useful lives and recoverability of long-lived assets, fair value derivative liabilities, the Company’s incremental borrowing rate, leases and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from those estimates. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the consolidated financial statements in the period they are determined. The Company’s policy for equipment requires judgment in determining whether the present value of future expected economic benefits exceeds capitalized costs. The policy requires management to make certain estimates and assumptions about future economic benefits related to its operations. Estimates and assumptions may change if new information becomes available. If information becomes available suggesting that the recovery of capitalized cost is unlikely, the capitalized cost is written off to the consolidated statement of operations. The assessment of whether the going concern assumption is appropriate requires management to take into account all available information about the future, which is at least, but is not limited to, 12 months from the date the financial statements are issued. The Company is aware that material uncertainties related to events or conditions may cast substantial doubt upon the Company’s ability to continue as a going concern. |
Foreign Currency Translation | Foreign Currency Translation The Company’s functional and reporting currency is the U.S. dollar. The functional currency of VTS is the Canadian dollar. The functional currency of DSG UK is the British pound. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets, liabilities, and items recorded in income arising from transactions denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The accounts of VTS and DSG UK are translated to U.S. dollars using the current rate method. Accordingly, assets and liabilities are translated into U.S. dollars at the period-end exchange rate while revenues and expenses are translated at the average exchange rates during the period. Related exchange gains and losses are included in a separate component of stockholders’ equity as accumulated other comprehensive income (loss). | |
Reportable Segment | Reportable Segment The Company has one reportable segment. The Company’s activities are interrelated, and each activity is dependent upon and supportive of the other. Accordingly, all significant operating decisions are based on analysis of financial products provided as a single global business. | |
Revenue Recognition and Warranty Reserve | Revenue Recognition and Warranty Reserve In May 2014, Financial Account Standards Board (“FASB”) issued ASU No. 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”). The Company adopted this standard on a modified retroactive basis on January 1, 2018. No financial statement impact occurred upon adoption. Revenue from Contracts with Customers Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers Topic 606 Topic 606. Topic 605, Revenue Recognition The Company recognizes revenue when it satisfies a performance obligation by transferring control over a product to a customer. Revenue is measured based on the consideration the Company expects to receive in exchange for those products. In instances where final acceptance of the product is specified by the customer, revenue is deferred until all acceptance criteria have been met. Revenues are recognized under Topic 606 ● executed contracts with the Company’s customers that it believes are legally enforceable; ● identification of performance obligations in the respective contract; ● determination of the transaction price for each performance obligation in the respective contract; ● allocation the transaction price to each performance obligation; and ● recognition of revenue only when the Company satisfies each performance obligation. Performance Obligations and Signification Judgments The Company’s revenue streams can be categorized into the following performance obligations and recognition patterns: 1. Sale, delivery and installation of Tag, Text and Infinity products, along with digital mapping and customer training. The Company recognizes revenue at a point in time when final sign-off on the installation is obtained from the General Manager and/or Director of Golf. 2. Provision of internet connectivity, regular software updates, software maintenance and basic customer support service. The Company recognizes revenue over time, evenly over the term of the service. 3. Sale and delivery of Fairway Rider products. The Company recognizes revenue at a point in time when control transfers to the customer. Transaction prices for performance obligations are explicitly outlined in relevant agreements, therefore, the Company does not believe that significant judgments are required with respect to the determination of the transaction price, including any variable consideration identified. Warranty Reserve The Company accrues for warranty costs, sales returns, and other allowances based on its historical experience. During the years ended December 31, 2020 and 2019, the Company did not provide a warranty for any of its products sold during those periods. The warranty reserve was $Nil as at December 31, 2020 and 2019. | |
Research and Development | Research and Development Research and development expenses include payroll, employee benefits, and other headcount-related expenses associated with product development. Research and development expenses also include third-party development and programming costs, localization costs incurred to translate software for international markets, and the amortization of purchased software code and services content. Such costs related to software development are included in research and development expense until the point that technological feasibility is reached. Research and development is expensed and is included in operating expenses. | |
Income Taxes | Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Income Taxes. The asset and liability method provides that deferred income tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carryforwards. Deferred income tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred income tax assets to the amount that is believed more likely than not to be realized. As of December 31, 2020 and 2019, the Company did not have any amounts recorded pertaining to uncertain tax positions. The Company recognizes interest and penalties related to uncertain tax positions in general and administrative expense. The Company did not incur any penalties or interest during the years ended December 31, 2020 and 2019. On December 22, 2017, the U.S. enacted the Tax Cuts and Jobs Act (“the Tax Act”) which significantly changed U.S. tax law. The Tax Act lowered the Company’s statutory federal income tax rate from a maximum of 39% to a rate of 21% effective January 1, 2018. The Company has deferred tax losses and assets and they were adjusted as a result of the change in tax law reducing the federal income tax rate. The Company’s tax years 2015 and forward remain open. | |
Concentration of Credit Risk | Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk are cash, and trade receivables arising from its normal business activities. The Company places its cash in what it believes to be credit-worthy financial institutions. The Company has a diversified customer base, most of which are in Canada, United States and the United Kingdom. The Company controls credit risk related to trade receivables through credit approvals, credit limits and monitoring procedures. The Company routinely assesses the financial strength of its customers and, based upon factors surrounding the credit risk, establishes an allowance, if required, for uncollectible accounts and, as a consequence, believes that its accounts receivable credit risk exposure beyond such allowance is limited. | |
Risks and Uncertainties | Risks and Uncertainties The Company is subject to risks from, among other things, competition associated with the industry in general, other risks associated with financing, liquidity requirements, rapidly changing customer requirements, limited operating history, foreign currency exchange rates and the volatility of public markets. | |
Contingencies | Contingencies Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and legal counsel assess such contingent liabilities, and such assessment inherently involves judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought. If the assessment of a contingency indicates it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material would be disclosed. Loss contingencies considered to be remote by management are generally not disclosed unless they involve guarantees, in which case the guarantee would be disclosed. | |
Cash and Cash Equivalents | Cash and Cash Equivalents Cash and equivalents include cash in hand and cash in demand deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less. At December 31, 2020 and 2019, there were no uninsured balances for accounts in Canada, the United States and the United Kingdom. The Company has not experienced any losses in such accounts and believes it is not exposed to any risks on its cash in bank accounts. At December 31, 2020 and 2019, the Company did not hold any cash equivalents. | |
Accounts Receivable | Accounts Receivable All accounts receivable under standard terms are due thirty (30) days from the date billed. If the funds are not received within thirty (30) days, the customer is contacted to arrange payment. The Company uses the allowance method to account for uncollectable accounts receivable. | |
Financing Receivables and Guarantees | Financing Receivables and Guarantees The Company provides financing arrangements, including operating leases and financed service contracts for certain qualified customers. Lease receivables primarily represent sales-type and direct-financing leases. Leases typically have two- to three-year terms and are collateralized by a security interest in the underlying assets. The Company makes an allowance for uncollectible financing receivables based on a variety of factors, including the risk rating of the portfolio, macroeconomic conditions, historical experience, and other market factors. At December 31, 2020 and 2019 management determined that there was no allowance necessary. The Company also provides financing guarantees, which are generally for various third-party financing arrangements to channel partners and other customers. The Company could be called upon to make payment under these guarantees in the event of nonpayment to the third party. As at December 31, 2020 and 2019, no financing receivables are outstanding. | |
Advertising Costs | Advertising Costs The Company expenses all advertising costs as incurred. Advertising and marketing costs were $2,043,735 and $73,281 for the years ended December 31, 2020 and 2019, respectively. | |
Inventory | Inventory Inventories are valued at the lower of cost or net realizable value. Cost is determined using the first-in-first-out basis for finished goods. Net realizable value is determined on the basis of anticipated sales proceeds less the estimated selling expenses. Management compares the cost of inventories with the net realizable value and an allowance is made to write down inventories to net realizable value, if lower. | |
Fixed Assets and Equipment on Lease | Fixed Assets and Equipment on Lease Fixed assets and equipment on lease are stated at cost less accumulated depreciation. Fixed assets and equipment on lease are depreciated using the straight-line method over the shorter of the estimated useful life of the asset or the lease term. The estimated useful lives of fixed assets are generally as follows: Furniture and equipment 5-years straight-line Vehicles 5-years straight-line Computer equipment 3-years straight-line Equipment on lease 5-years straight-line | |
Intangible Assets | Intangible Assets Intangible assets are stated at cost less accumulated amortization and are comprised of patents. The patents are amortized straight-line over the estimated useful life of 20 years and are reviewed annually for impairment. | |
Impairment of Long-Lived Assets | Impairment of Long-Lived Assets The Company reviews long-lived assets such as equipment, equipment on lease, and intangible assets with finite useful lives for impairment whenever events or changes in circumstance indicate that the carrying amount may not be recoverable. If the total of the expected undiscounted future cash flows is less than the carrying value of the asset, a loss is recognized for the excess of the carrying amount over the fair value of the asset. | |
Financial Instruments and Fair Value Measurements | Financial Instruments and Fair Value Measurements The Company analyzes all financial instruments with features of both liabilities and equity under ASC Topic 480, “ Distinguishing Liabilities from Equity Derivatives and Hedging ASC Topic 820, “ Fair Value Measurements and Disclosures Financial Instruments Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist of cash, trade receivables, trade and other payables, operating lease liabilities, convertible note payable to related party, loans payable, derivative liabilities and convertible notes payable. Except for cash and derivative liabilities, the Company’s financial instruments’ carrying amounts, excluding any unamortized discounts, approximate their fair values due to their short term to maturity. The fair value of long-term operating lease liabilities approximates their carrying value due to minimal changes in interest rates and the Company’s credit risk since initial recognition. Cash and derivative liabilities are measured and recognized at fair value based on level 1 and level 2 inputs, respectively, for all periods presented. | |
Loss Per Share | Loss per Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the consolidated statement of operations. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. As at December 31, 2020, the Company had 30,083,230 (2019 – 13,287,548) potentially dilutive shares outstanding. | |
Stock-Based Compensation | Stock-Based Compensation The Company records stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation”, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The Company uses the Black-Scholes option pricing model to calculate the fair value of stock-based awards. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations over the requisite service period. During the years ended December 31, 2020 and 2019 there was no stock-based compensation. | |
Leases | Leases The Company accounts for leases in accordance with ASC 842 “Leases”. Lessee Arrangements The Company determines if an arrangement is a lease at inception. Operating and financing right-of-use assets and lease liabilities are included within fixed assets on the consolidated balance sheets. Right-of-use assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Right-of-use assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. The Company uses its incremental borrowing rate, based on the information available at the commencement date, in determining the present value of future lease payments. Right-of-use assets include any prepaid lease payments and exclude any lease incentives and initial direct costs incurred. Operating lease expenses are recognized on a straight-line basis over the term of the lease, consisting of interest accrued on the lease liability and depreciation of the right-of-use asset. The lease terms may include options to extend or terminate the lease if it is reasonably certain the Company will exercise that option. Lessor Arrangements The Company determines if an arrangement is a lease at inception. The Company then determines whether to classify the lease as a sales-type or direct financing lease. At commencement date, a lessor shall derecognize the underlying asset and recognize the net investment in the lease, selling profit or loss arising from the lease, and initial direct directs as an expense if the fair value of the underlying asset is different from it carrying amount. The lease receivable (or net investment in the lease) is included on the consolidated balance sheets. The lease receivable amount is recognized based on the present value of lease payments over the lease term and the present value of the unguaranteed residual asset, except when the lease is a direct financing lease, whereby the net investment in the lease should be reduced by the amount of any selling profit. The unguaranteed residual asset is the amount the lessor expects to derive from the underlying asset following the end of the lease term. The Company uses the rate implicit in the lease agreement at the date of commencement, in determining the present value of the future lease payments and unguaranteed residual asset. Interest income is recognized over the term of the lease and lease payments are recognized against the lease receivable balance when received. Currently, the Company only has sales-type operating leases. | |
Reclassification | Reclassification Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations or cash flow. | Reclassification Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations or cash flow. |
Recently Adopted Accounting Pronouncements | Recently Adopted Accounting Pronouncements Recent accounting pronouncements issued by FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s interim condensed consolidated financial statements. | Recently Adopted Accounting Pronouncements In February 2016, the Financial Accounting Standards Board, or FASB, established Topic 842, Leases, by issuing Accounting Standards Update (“ASU”) No. 2016-02, which requires lessors to classify leases as a sales-type, direct financing, or operating lease and requires lessees to recognize leases on-balance sheet and disclose key information about leasing arrangements. Topic 842 was subsequently amended by ASU No. 2018-01, Land Easement Practical Expedient for Transition to Topic 842; ASU No. 2018-10, Codification Improvements to Topic 842, Leases; and ASU No. 2018-11, Targeted Improvements. The Company adopted the new standard effective January 1, 2019 and elected to use the modified retrospective for transition. The Company elected the following practical expedients: ● Transition method practical expedient – permits the Company to use the effective date as the date of initial application. Upon adoption, the Company did not have a cumulative-effect adjustment to the opening balance of retained earnings. Financial information and disclosures for periods before January 1, 2019 were not updated. ● Package of practical expedients – permits the Company not to reassess under the new standard its prior conclusions about lease identification, lease classification, and initial direct costs. This allowed the Company to continue classifying its leases at transition in substantially the same manner. ● Single component practical expedient – permits the Company to not separate lease and non-lease components of leases. Upon transition, rental income, expense reimbursement, and other were aggregated into a single line within rental and other revenues on the condensed consolidated statement of operations. ● Short-term lease practical expedient – permits the Company not to recognize leases with a term equal to or less than 12 months. Lessee Accounting The new standard requires lessees to recognize a right-of-use asset and lease liability on the balance sheet for all leases with a term longer than 12 months. Leases are classified as finance or operating at inception, with classification affecting the pattern and recording of expenses in the statement of operations. Upon transition the Company recognized lease assets and lease liabilities principally for its office lease. When measuring lease liabilities for leases that were classified as operating leases, the Company discounted lease payments using its incremental borrowing rate at January 1, 2019. The weighted average incremental borrowing rate applied was 11.98%. Refer to Notes 5 and 11. Lessor Accounting The new standard remained largely unchanged from that applied under previous GAAP. The majority of operating leases should remain classified as operating leases and should continue to recognize lease income on a generally straight-line basis over the lease term. The new standard made changes to lessor accounting guidance to align with lessee accounting guidance and Topic 606 Revenue Recognition. In June 2016, FASB issued ASU 2016-13, Measurement of Credit Loss on financial Instruments Other recent accounting pronouncements issued by FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s consolidated financial statements. |
Recently Issued Accounting Pronouncements | Recently Issued Accounting Pronouncements Applicable for fiscal years beginning after December 15, 2020: In August 2020, FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity The Company is currently evaluating the impact of the above standard on its consolidated financial statements. Other recent accounting pronouncements issued by FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s consolidated financial statements. |
Summary of Significant Accoun_3
Summary of Significant Accounting Policies (Tables) | 12 Months Ended |
Dec. 31, 2020 | |
Accounting Policies [Abstract] | |
Schedule of Estimated Useful Lives of Equipment | The estimated useful lives of fixed assets are generally as follows: Furniture and equipment 5-years straight-line Vehicles 5-years straight-line Computer equipment 3-years straight-line Equipment on lease 5-years straight-line |
Trade Receivables, Net (Tables)
Trade Receivables, Net (Tables) | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Receivables [Abstract] | ||
Schedule of Trade Receivables | As of March 31, 2021 and December 31, 2020, trade receivables consist of the following: March 31, 2021 December 31, 2020 Accounts receivables $ 91,414 $ 44,296 Allowance for doubtful accounts (9,006 ) (16,422 ) Total trade receivables, net $ 82,408 $ 27,874 | As of December 31, 2020 and 2019, trade receivables consists of the following: December 31, 2020 December 31, 2019 Accounts receivables $ 44,296 $ 82,927 Allowance for doubtful accounts (16,422 ) (8,134 ) Total trade receivables, net $ 27,874 $ 74,793 |
Fixed Assets and Equipment on_2
Fixed Assets and Equipment on Lease (Tables) | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Property, Plant and Equipment [Abstract] | ||
Schedule of Fixed Assets | As of March 31, 2021 and December 31, 2020, fixed assets consisted of the following: March 31, 2021 December 31, 2020 Furniture and equipment $ 2,370 $ 2,342 Computer equipment 31,031 28,804 Vehicles 28,528 19,619 Right-of-use assets 302,581 302,477 Accumulated depreciation (116,770 ) (84,261 ) $ 247,740 $ 268,981 | As of December 31, 2020 and 2019, fixed assets consisted of the following: December 31, 2020 December 31, 2019 Furniture and equipment $ 2,342 $ - Computer equipment 28,804 27,025 Vehicles 19,619 - Right-of-use assets 302,477 178,202 Accumulated depreciation (84,261 ) (65,404 ) $ 268,981 $ 139,823 |
Schedule of Equipment on Lease | As of March 31, 2021 and December 31, 2020, equipment on lease consisted of the following: March 31, 2021 December 31, 2020 Tags $ 131,078 $ 129,533 Text 28,971 28,629 Infinity/Touch 23,998 23,716 Accumulated depreciation (183,796 ) (181,382 ) $ 251 $ 496 | As of December 31, 2020 and 2019, equipment on lease consisted of the following: December 31, 2020 December 31, 2019 Tags $ 129,533 $ 126,817 Text 28,629 28,029 Infinity/Touch 23,716 23,218 Accumulated depreciation (181,382 ) (176,607 ) $ 496 $ 1,457 |
Intangible Assets (Tables)
Intangible Assets (Tables) | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Goodwill and Intangible Assets Disclosure [Abstract] | ||
Schedule of Intangible Assets | As of March 31, 2021 and December 31, 2020, intangible assets consist of the following: March 31, 2021 December 31, 2020 Intangible asset – Patent $ 22,353 $ 22,353 Accumulated depreciation (9,827 ) (9,520 ) $ 12,526 $ 12,833 | As of December 31, 2020 and 2019, intangible assets consisted of the following: December 31, 2020 December 31, 2019 Intangible asset - Patents $ 22,353 $ 22,353 Accumulated amortization (9,520 ) (8,292 ) $ 12,833 $ 14,061 |
Trade and Other Payables (Table
Trade and Other Payables (Tables) | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Payables and Accruals [Abstract] | ||
Schedule of Trade and Other Payables | As of March 31, 2021 and December 31, 2020, trade and other payables consist of the following: March 31, 2021 December 31, 2020 Accounts payable and accrued expenses $ 947,285 $ 1,519,379 Accrued interest 97,852 148,682 Other liabilities 17,034 118,252 Total payables $ 1,062,171 $ 1,786,313 | As of December 31, 2020, and 2019, trade and other payables consist of the following: December 31, 2020 December 31, 2019 Accounts payable and accrued expenses $ 1,519,379 $ 1,334,685 Accrued interest 148,682 992,755 Other liabilities 118,252 17,893 Total trade and other payables $ 1,786,313 $ 2,345,333 |
Loans Payable (Tables)
Loans Payable (Tables) | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Debt Disclosure [Abstract] | ||
Schedule of Loans Payable | As of March 31, 2021 and December 31, 2020, loans payable consisted of the following: March 31, 2021 December 31, 2020 Unsecured loan payable in the amount of CDN$40,000, due on or before December 31, 2025 (a) $ 31,751 $ 31,350 Unsecured loan payable in the amount of CDN$40,000, due on or before December 31, 2025 (b) 31,751 31,350 Unsecured loan payable, due on May 21, 2022, interest at 1% per annum (c) 30,065 30,115 Secured loan payable, due on June 5, 2050, interest at 3.75% per annum (d) 150,000 150,000 243,567 242,815 Current portion (23,260 ) (9,981 ) Loans payable $ 220,307 $ 232,834 (a) On April 17, 2020, the Company received a loan in the principal amount of $31,751 (CDN$40,000) under the Canada Emergency Business Account program. The loan is non-interest bearing and eligible for CDN$10,000 forgiveness if repaid by December 31, 2022. If not repaid by December 31, 2022, the loan bears interest at 5% per annum and is due on December 31, 2025. (b) On April 21, 2020, the Company received a loan in the principal amount of $31,751 (CDN$40,000) under the Canada Emergency Business Account program. The loan is non-interest bearing and eligible for CDN$10,000 forgiveness if repaid by December 31, 2022. If not repaid by December 31, 2022, the loan bears interest at 5% per annum and is due on December 31, 2025. (c) On May 21, 2020, the Company received a loan in the principal amount of $30,065 under the Paycheck Protection Program. The loan bears interest at 1% per annum and is due on May 21, 2022 with payments deferred for the first six months of the term. (d) On June 5, 2020, the Company received a loan in the principal amount of $150,000. The loan bears interest at 3.75% per annum and is due on June 5, 2050. The loan is secured by all tangible and intangible assets of Company. Fixed payments of $731 are due monthly and begin 12 months from the date of the loan. | As of December 31, 2020 and 2019, loans payable consisted of the following: December 31, 2020 December 31, 2019 Unsecured loan payable, due on demand, interest at 18% per annum $ - $ 317,500 Unsecured loan payable, due on demand, interest 10% per annum, with a minimum interest amount of $25,000 - 250,000 Unsecured share-settled debt, due on May 7, 2019, non-interest bearing (a) - 214,286 Unsecured loan payable in the amount of CDN$10,000, due on demand, non-interest bearing - 7,683 Unsecured loan payable in the amount of CDN$40,000, due on or before December 31, 2025 (b) 31,350 - Unsecured loan payable in the amount of CDN$40,000, due on or before December 31, 2025 (c) 31,350 - Unsecured loan payable, due on May 21, 2022, interest at 1% per annum (d) 30,115 - Secured loan payable, due on June 5, 2050, interest at 3.75% per annum (e) 150,000 - 242,815 789,469 Current portion (9,981 ) (789,469 ) Loans payable $ 232,834 $ - (a) On March 8, 2019, the Company entered into a convertible bridge loan agreement (the “Share-Settled Loan”). The Share-Settled Loan initially bore interest at 4.99% per month, was due in 60 days on May 7, 2019 and is convertible into restricted common shares of the Company at the lender’s option at the market price per share less a 30% discount to market. The Company has accounted the Share-Settled Loan as share-settled debt. It is initially recognized at its fair value and accreted to its share-settled redemption value of $214,286 over the term of the debt. The Share-Settled Loan was not repaid on May 7, 2019 and is in default. Effective September 1, 2019, interest was reduced to 2% per month and effective December 1, 2019, the loan became non-interest bearing. On April 23, 2020, the Company received notice to settle the debt for 3,061,224 shares of common stock at $0.049 per share, a 30% discount to market. On August 25, 2020, the terms of this settlement were amended to settle remaining principal of $120,000 for 10,714,285 common shares at an adjusted exercise price of $0.0112, a 30% discount to market. As at December 31, 2020, 8,062,244 shares have been issued and 3,264,285 remain to be issued. Subsequent to December 31, 2020, the remaining 3,264,285 common shares were issued. (b) On April 17, 2020, the Company received a loan in the principal amount of $29,890 (CDN$40,000) under the Canada Emergency Business Account program. The loan is non-interest bearing and eligible for CDN$10,000 forgiveness if repaid by December 31, 2022. If not repaid by December 31, 2022, the loan bears interest at 5% per annum and is due on December 31, 2025. (c) On April 21, 2020, the Company received a loan in the principal amount of $29,889 (CDN$40,000) under the Canada Emergency Business Account program. The loan is non-interest bearing and eligible for CDN$10,000 forgiveness if repaid by December 31, 2022. If not repaid by December 31, 2022, the loan bears interest at 5% per annum and is due on December 31, 2025. (d) On May 21, 2020, the Company received a loan in the principal amount of $30,115 under the Paycheck Protection Program. The loan bears interest at 1% per annum and is due on May 21, 2022 with payments deferred for the first six months of the term. (e) On June 5, 2020, the Company received a loan in the principal amount of $150,000. The loan bears interest at 3.75% per annum and is due on June 5, 2050. The loan is secured by all tangible and intangible assets of Company. Fixed payments of $731 are due monthly and begin 12 months from the date of the loan. |
Derivative Liabilities (Tables)
Derivative Liabilities (Tables) | 12 Months Ended |
Dec. 31, 2020 | |
Derivative Instruments and Hedging Activities Disclosure [Abstract] | |
Schedule of Assumptions Used Derivative Liabilities | The following range of inputs and assumptions were used to value the derivative liabilities outstanding during the years ended December 31, 2020 and 2019, assuming no dividend yield: 2020 2019 Expected volatility 243 - 531 % 176 - 374 % Risk free interest rate 0.09 - 0.18 % 1.6 - 2.6 % Expected life (years) 0.25 - 1.0 0.25 - 2.0 |
Schedule of Derivative Liabilities Activity | A summary of the activity of the derivative liabilities is shown below: $ Balance, January 1, 2019 2,188,354 New issuances 939,919 Change in fair value (271,704 ) Balance, December 31, 2019 2,856,569 Balance, January 1, 2020 2,856,569 New issuances 197,465 Extinguished (10,440,286 ) Change in fair value 7,386,252 Balance, December 31, 2020 - |
Leases (Tables)
Leases (Tables) | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Leases [Abstract] | ||
Schedule of Lease Receivables Recognized | During the year ended December 31, 2020, the Company recognized lease receivables of $45,856, to reflect lease payments expected to be received over the term of the agreements and derecognized $30,000 in inventory related to the underlying asset. Lease receivable March 31, 2021 December 31, 2020 Balance, December 31, 2020 $ 42,856 $ - Additions 244,265 45,856 Interest on lease receivables 1,209 - Receipt of payments - (3,000 ) Balance, March 31, 2021 288,330 42,856 Current portion of lease receivables (49,680 ) (4,297 ) Long term potion of lease receivables $ 238,650 $ 38,559 | During the year ended December 31, 2020, the Company recognized lease receivables of $45,856, to reflect lease payments expected to be received over the term of the agreements and derecognized $30,000 in inventory related to the underlying asset. Lease receivable December 31, 2020 Balance, January 1, 2020 $ - Additions 45,856 Receipt of payments (3,000 ) Balance, December 31, 2020 42,856 Current portion of lease receivable (4,297 ) Long term potion of lease receivable $ 38,559 |
Schedule of Consolidated Balance Sheet for Lease | Right-of-use assets have been included within fixed assets, net and lease liabilities have been included in operating lease liability on the Company’s consolidated balance sheet. Right-of-use assets March 31, 2021 December 31, 2020 Cost $ 302,581 $ 302,477 Accumulated depreciation (80,683 ) (53,158 ) Total right-of-use assets $ 221,898 $ 249,319 Lease liability March 31, 2021 December 31, 2020 Current portion $ 119,154 $ 125,864 Long-term portion 117,065 150,877 Total lease liability $ 236,219 $ 276,741 | Right-of-use assets have been included within fixed assets, net and lease liabilities have been included in operating lease liability on the Company’s consolidated balance sheet. Right-of-use assets December 31, 2020 December 31, 2019 Cost $ 302,477 $ 178,202 Accumulated depreciation (53,158 ) (39,671 ) Total right-of-use assets $ 249,319 $ 138,531 Lease liability December 31, 2020 December 31, 2019 Current portion $ 125,864 $ 62,935 Long-term portion 150,877 74,225 Total lease liability $ 276,741 $ 137,160 |
Schedule of Future Minimum Lease Payments | Future minimum lease payments to be paid by the Company as a lessee for operating leases as of March 31, 2021 for the next three years are as follows: Operating lease commitments and lease liability March 31, 2021 Remainder of 2021 $ 102,881 2022 125,273 2023 37,488 2024 1,748 Total future minimum lease payments 267,390 Discount (31,171 ) Total 236,219 Current portion of operating lease liabilities (119,154 ) Long-term portion of operating lease liabilities $ 117,065 | Future minimum lease payments to be paid by the Company as a lessee for operating leases as of December 31, 2020 for the next three years are as follows: Operating lease commitments and lease liability December 31, 2020 2021 $ 152,317 2022 124,565 2023 37,060 2024 1,736 Total future minimum lease payments 315,678 Discount (38,937 ) Total 276,741 Current portion of operating lease liabilities (125,864 ) Long-term portion of operating lease liabilities $ 150,877 |
Common Stock and Additional P_2
Common Stock and Additional Paid in Capital (Tables) | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Equity [Abstract] | ||
Schedule of Common Stock Conversion into Debt | Date issued Common shares issued (#) Fair value (1) Converted balance (2) Loss on conversion January 7, 2020 53,764 $ 53,226 $ 20,000 $ (33,226 ) February 4, 2020 135,802 127,654 20,000 (107,654 ) February 7, 2020 151,234 142,160 24,500 (117,660 ) February 26, 2020 151,515 45,455 20,000 (25,455 ) February 26, 2020 140,151 39,242 18,500 (20,742 ) March 9, 2020 170,000 27,200 13,090 (14,110 ) March 9, 2020 195,547 68,441 13,000 (55,441 ) March 11, 2020 180,505 63,177 12,000 (51,177 ) April 1, 2020 140,000 9,800 3,889 (5,911 ) April 1, 2020 220,000 15,400 6,666 (8,734 ) April 2, 2020 218,678 16,379 7,000 (9,379 ) April 21, 2020 264,026 24,649 8,000 (16,649 ) May 15, 2020 258,000 25,800 7,166 (18,634 ) May 19, 2020 426,000 80,940 17,338 (63,602 ) May 19, 2020 675,675 100,000 30,000 (70,000 ) May 19, 2020 350,000 33,250 12,705 (20,545 ) May 19, 2020 337,837 50,000 15,000 (35,000 ) May 21, 2020 298,606 56,735 13,258 (43,477 ) May 21, 2020 611,111 116,111 27,750 (88,361 ) July 8, 2020 500,000 45,000 10,500 (34,500 ) July 8, 2020 857,142 72,857 18,000 (54,857 ) July 8, 2020 600,000 22,800 11,549 (11,251 ) July 8, 2020 639,846 51,188 13,437 (37,751 ) July 8, 2020 880,952 70,476 18,500 (51,976 ) July 10, 2020 809,523 29,952 17,000 (12,952 ) July 17, 2020 1,121,212 55,948 18,500 (37,448 ) July 17, 2020 1,151,515 46,291 19,500 (26,791 ) July 20, 2020 1,130,000 45,426 17,091 (28,335 ) July 23, 2020 879,157 43,870 14,506 (29,364 ) August 3, 2020 1,309,824 35,234 14,146 (21,088 ) August 3, 2020 1,638,117 33,991 17,692 (16,299 ) August 10, 2020 1,412,525 30,553 15,255 (15,298 ) August 13, 2020 1,000,000 20,100 15,000 (5,100 ) August 13, 2020 1,130,000 25,877 11,311 (14,566 ) August 13, 2020 1,465,201 29,451 16,000 (13,451 ) August 19, 2020 1,484,615 22,269 19,300 (2,969 ) August 25, 2020 1,750,000 125,125 11,340 (113,785 ) August 25, 2020 1,483,146 106,045 13,200 (92,845 ) August 25, 2020 620,033 44,332 4,018 (40,314 ) August 25, 2020 1,490,000 106,535 8,851 (97,684 ) August 25, 2020 1,893,939 135,417 12,500 (122,917 ) August 26, 2020 1,818,182 130,000 12,000 (118,000 ) August 27, 2020 1,808,989 156,839 16,100 (140,739 ) August 31, 2020 1,808,989 84,842 16,100 (68,742 ) September 1, 2020 1,560,000 79,560 9,266 (70,294 ) September 2, 2020 1,808,989 80,283 16,100 (64,183 ) September 9, 2020 1,808,989 66,119 16,100 (50,019 ) September 10, 2020 2,727,273 92,045 18,000 (74,045 ) September 14, 2020 1,560,000 46,566 9,266 (37,300 ) September 17, 2020 345,291 12,879 7,700 (5,179 ) September 18, 2020 2,938,117 113,705 19,039 (94,666 ) September 22, 2020 1,515,151 57,879 10,000 (47,879 ) September 24, 2020 412,831 51,232 5,699 (45,533 ) September 29, 2020 2,600,000 310,700 15,444 (295,256 ) Total 52,937,999 $ 3,577,005 $ 777,872 $ (2,799,133 ) (1) Fair values are derived based on the closing price of the Company’s common stock on the date of the conversion notice. (2) Converted balance includes portions of principal, accrued interest, financing fees, interest penalties and other fees converted upon the issuance of shares of common stock. | Date issued Common shares issued (#) Fair value (1) Converted balance (2) Loss on conversion January 7, 2020 53,764 $ 53,226 $ 20,000 $ (33,226 ) February 4, 2020 135,802 127,654 20,000 (107,654 ) February 7, 2020 151,234 142,160 24,500 (117,660 ) February 26, 2020 151,515 45,455 20,000 (25,455 ) February 26, 2020 140,151 39,242 18,500 (20,742 ) March 9, 2020 170,000 27,200 13,090 (14,110 ) March 9, 2020 195,547 68,441 13,000 (55,441 ) March 11, 2020 180,505 63,177 12,000 (51,177 ) April 1, 2020 140,000 9,800 3,889 (5,911 ) April 1, 2020 220,000 15,400 6,666 (8,734 ) April 2, 2020 218,678 16,379 7,000 (9,379 ) April 21, 2020 264,026 24,649 8,000 (16,649 ) May 15, 2020 258,000 25,800 7,166 (18,634 ) May 19, 2020 426,000 80,940 17,338 (63,602 ) May 19, 2020 675,675 100,000 30,000 (70,000 ) May 19, 2020 350,000 33,250 12,705 (20,545 ) May 19, 2020 337,837 50,000 15,000 (35,000 ) May 21, 2020 298,606 56,735 13,258 (43,477 ) May 21, 2020 611,111 116,111 27,750 (88,361 ) July 8, 2020 500,000 45,000 10,500 (34,500 ) July 8, 2020 857,142 72,857 18,000 (54,857 ) July 8, 2020 600,000 22,800 11,549 (11,251 ) July 8, 2020 639,846 51,188 13,437 (37,751 ) July 8, 2020 880,952 70,476 18,500 (51,976 ) July 10, 2020 809,523 29,952 17,000 (12,952 ) July 17, 2020 1,121,212 55,948 18,500 (37,448 ) July 17, 2020 1,151,515 46,291 19,500 (26,791 ) July 20, 2020 1,130,000 45,426 17,091 (28,335 ) July 23, 2020 879,157 43,870 14,506 (29,364 ) August 3, 2020 1,309,824 35,234 14,146 (21,088 ) August 3, 2020 1,638,117 33,991 17,692 (16,299 ) August 10, 2020 1,412,525 30,553 15,255 (15,298 ) August 13, 2020 1,000,000 20,100 15,000 (5,100 ) August 13, 2020 1,130,000 25,877 11,311 (14,566 ) August 13, 2020 1,465,201 29,451 16,000 (13,451 ) August 19, 2020 1,484,615 22,269 19,300 (2,969 ) August 25, 2020 1,750,000 125,125 11,340 (113,785 ) August 25, 2020 1,483,146 106,045 13,200 (92,845 ) August 25, 2020 620,033 44,332 4,018 (40,314 ) August 25, 2020 1,490,000 106,535 8,851 (97,684 ) August 25, 2020 1,893,939 135,417 12,500 (122,917 ) August 26, 2020 1,818,182 130,000 12,000 (118,000 ) August 27, 2020 1,808,989 156,839 16,100 (140,739 ) August 31, 2020 1,808,989 84,842 16,100 (68,742 ) September 1, 2020 1,560,000 79,560 9,266 (70,294 ) September 2, 2020 1,808,989 80,283 16,100 (64,183 ) September 9, 2020 1,808,989 66,119 16,100 (50,019 ) September 10, 2020 2,727,273 92,045 18,000 (74,045 ) September 14, 2020 1,560,000 46,566 9,266 (37,300 ) September 17, 2020 345,291 12,879 7,700 (5,179 ) September 18, 2020 2,938,117 113,705 19,039 (94,666 ) September 22, 2020 1,515,151 57,879 10,000 (47,879 ) September 24, 2020 412,831 51,232 5,699 (45,533 ) September 29, 2020 2,600,000 310,700 15,444 (295,256 ) Total 52,937,999 $ 3,577,005 $ 777,872 $ (2,799,133 ) (1) Fair values are derived based on the closing price of the Company’s common stock on the date of the conversion notice. (2) Converted balance includes portions of principal, accrued interest, financing fees, interest penalties and other fees converted upon the issuance of shares of common stock. |
Schedule of Warrants Assumptions | Warrants were valued at $163,998 using the Black Scholes Option Pricing Model with the assumptions outlined below. March 31, 2021 Risk-free interest rate 0.18 % Expected life 3.0 years Expected dividend rate 0 % Expected volatility 299.7 % | Warrants were valued at $328,329 using the Black Scholes Option Pricing Model with the assumptions outlined below. December 31, 2020 December 31, 2019 Risk-free interest rate 0.13% - 0.88 % 1.62 % Expected life 2.0 - 5.0 years 3.0 years Expected dividend rate 0 % 0 % Expected volatility 266 - 321 % 280 % |
Schedule of Warrants Outstanding | Continuity of the Company’s common stock purchase warrants issued and outstanding is as follows: Warrants Weighted average price Outstanding at year December 31, 2020 12,939,813 $ 0.60 Granted 1,000,000 0.25 Exercised - - Expired - - Outstanding as at March 31, 2021 13,939,813 $ 0.57 | Continuity of the Company’s common stock purchase warrants issued and outstanding is as follows: Warrants Weighted average exercise price Outstanding at year end December 31, 2018 - $ - Granted 6,859,954 0.77 Exercised - - Expired - - Outstanding at year December 31, 2019 6,859,954 $ 0.77 Granted 6,079,859 0.40 Exercised - - Expired - - Outstanding as at December 31, 2020 12,939,813 $ 0.60 |
Income Tax (Tables)
Income Tax (Tables) | 12 Months Ended |
Dec. 31, 2020 | |
Income Tax Disclosure [Abstract] | |
Schedule of Component of Loss Before Income Tax and Non-Controlling Interest | Component of Loss Before Income Tax December 31, 2020 December 31, 2019 Loss before income tax $ (6,177,099 ) $ (3,078,120 ) Income tax $ - $ - Effective tax rate 21.0 % 21.0 % |
Supplemental Cash Flow Inform_2
Supplemental Cash Flow Information (Tables) | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Supplemental Cash Flow Elements [Abstract] | ||
Schedule of Supplemental Cash Flow Information | Three-months ended March 31, 2021 March 31, 2020 Cash paid during the period for: Income tax payments $ — $ — Interest payments $ 56,111 $ — Non-cash investing and financing transactions: Shares issued for convertible notes payable and accrued interest $ — $ 566,555 Shares issued for share settled debt $ 60,835 $ - | Year Ended December 31, 2020 December 31, 2019 Cash paid during the period for: Income tax payments $ — $ — Interest payments $ 21,206 $ 46,500 Non-cash investing and financing transactions: Shares issued for convertible notes payable and accrued interest $ 5,501,965 $ 506,468 Shares issued and to be issued for share-settled debt $ 2,246,334 $ 634,498 Convertible debenture issued for financing fees $ - $ 250,419 Preferred shares exchanged for shares to be issued $ - $ 11,541,375 Initial recognition of lease assets $ 306,622 $ 178,202 Initial recognition of lease liabilities $ 290,061 $ 171,648 |
Organization (Details Narrative
Organization (Details Narrative) - Preferred Class A [Member] - Imperium Motor Corp [Member] | Sep. 15, 2020$ / sharesshares |
Business acquisition, number of shares acquired | shares | 100 |
Business acquisition, share price | $ / shares | $ 0.001 |
Organization (Details Narrati_2
Organization (Details Narrative) (10-K) - $ / shares | Mar. 26, 2019 | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 22, 2020 | Dec. 21, 2020 | Sep. 15, 2020 | Dec. 31, 2019 | May 23, 2019 | Mar. 25, 2019 |
Issuance of reverse stock split shares of common stock | 4,000 | ||||||||
Reverse stock split | The Company effected a reverse stock split of its shares of common stock on a four thousand (4,000) old for one (1) new basis. | ||||||||
Common stock, shares authorized | 750,000 | 350,000,000 | 350,000,000 | 350,000,000 | 150,000,000 | 150,000,000 | 150,000,000 | 3,000,000,000 | |
Common stock, par value | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | |||
Preferred stock, par value | $ 0.001 | $ 0.001 | $ 0.001 | ||||||
Preferred stock, shares authorized | 3,010,000 | 3,010,000 | 14,010,000 | 3,010,000 | |||||
Preferred Class A [Member] | Imperium Motor Corp [Member] | |||||||||
Business acquisition, number of shares acquired | 100 | ||||||||
Business acquisition, share price | $ 0.001 | ||||||||
Series A Preferred Stock [Member] | |||||||||
Preferred stock, par value | $ 0.001 | $ 0.001 | |||||||
Preferred stock, shares authorized | 3,000,000 | 3,000,000 | 3,000,000 | ||||||
Series B Convertible Preferred Stock [Member] | |||||||||
Preferred stock, par value | $ 0.001 | $ 0.001 | |||||||
Preferred stock, shares authorized | 10,000 | 10,000 | 10,000 | ||||||
Series C Convertible Preferred Shares [Member] | |||||||||
Preferred stock, shares authorized | 10,000 | ||||||||
Series D Convertible Preferred Shares [Member] | |||||||||
Preferred stock, shares authorized | 1,000,000 | ||||||||
Series E Convertible Preferred Shares [Member] | |||||||||
Preferred stock, shares authorized | 5,000,000 | ||||||||
Series F Convertible Preferred Shares [Member] | |||||||||
Preferred stock, shares authorized | 10,000 |
Going Concern (Details Narrativ
Going Concern (Details Narrative) - USD ($) | 3 Months Ended | 12 Months Ended | ||
Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | ||||
Working capital deficit | $ 220,716 | $ 746,341 | ||
Accumulated deficit | (52,661,611) | (51,310,040) | $ (45,132,941) | |
Net loss | (1,351,571) | $ (2,957,959) | (6,177,099) | (3,078,120) |
Cash flows for operating activities | $ (1,409,822) | $ (245,599) | $ (1,400,086) | $ (848,777) |
Going Concern (Details Narrat_2
Going Concern (Details Narrative) (10-K) - USD ($) | 3 Months Ended | 12 Months Ended | ||
Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | ||||
Revenue reduction percentage | 35.70% | |||
Working capital deficit | $ 220,716 | $ 746,341 | ||
Accumulated deficit | (52,661,611) | (51,310,040) | $ (45,132,941) | |
Net loss | (1,351,571) | $ (2,957,959) | (6,177,099) | (3,078,120) |
Cash flows for operating activities | $ (1,409,822) | $ (245,599) | $ (1,400,086) | $ (848,777) |
Summary of Significant Accoun_4
Summary of Significant Accounting Policies (Details Narrative) (10-K) | 3 Months Ended | 12 Months Ended | ||
Mar. 31, 2021 | Dec. 31, 2020USD ($)Integershares | Dec. 31, 2019USD ($)shares | Jan. 02, 2019 | |
Accounting Policies [Abstract] | ||||
Number of reportable segments | Integer | 1 | |||
Warranty reserve | ||||
Statutory federal income tax rate | 21.00% | 21.00% | ||
Federal income tax description | On December 22, 2017, the U.S. enacted the Tax Cuts and Jobs Act ("the Tax Act") which significantly changed U.S. tax law. The Tax Act lowered the Company's statutory federal income tax rate from a maximum of 39% to a rate of 21% effective January 1, 2018. | |||
Cash equivalents | ||||
Advertising costs | $ 2,043,735 | $ 73,281 | ||
Useful lives finite-lived intangible assets | 20 years | 20 years | ||
Potentially dilutive shares outstanding | shares | 30,083,230 | 13,287,548 | ||
Weighted-average incremental borrowing rate | 11.98% | 11.98% |
Summary of Significant Accoun_5
Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives of Equipment (Details) (10-K) | 12 Months Ended |
Dec. 31, 2020 | |
Furniture and Equipment [Member] | |
Summary Of Significant Accounting Policies [Line Items] | |
Estimated useful life of property and equipment | P5Y |
Vehicles [Member] | |
Summary Of Significant Accounting Policies [Line Items] | |
Estimated useful life of property and equipment | P5Y |
Computer Equipment [Member] | |
Summary Of Significant Accounting Policies [Line Items] | |
Estimated useful life of property and equipment | P3Y |
Equipment on Lease [Member] | |
Summary Of Significant Accounting Policies [Line Items] | |
Estimated useful life of property and equipment | P5Y |
Trade Receivables, Net - Schedu
Trade Receivables, Net - Schedule of Trade Receivables (Details) - USD ($) | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Receivables [Abstract] | |||
Accounts receivables | $ 91,414 | $ 44,296 | $ 82,927 |
Allowance for doubtful accounts | (9,006) | (16,422) | (8,134) |
Total trade receivables, net | $ 82,408 | $ 27,874 | $ 74,793 |
Trade Receivables, Net - Sche_2
Trade Receivables, Net - Schedule of Trade Receivables (Details) (10-K) - USD ($) | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Receivables [Abstract] | |||
Accounts receivables | $ 91,414 | $ 44,296 | $ 82,927 |
Allowance for doubtful accounts | (9,006) | (16,422) | (8,134) |
Total trade receivables, net | $ 82,408 | $ 27,874 | $ 74,793 |
Fixed Assets and Equipment on_3
Fixed Assets and Equipment on Lease (Details Narrative) - USD ($) | 3 Months Ended | 12 Months Ended | ||
Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Property, Plant and Equipment [Abstract] | ||||
Depreciation expense for fixed assets and leased equipment | $ 4,816 | $ 349 | $ 5,531 | $ 2,990 |
Depreciation for right-of-use assets | $ 27,525 | $ 15,622 | $ 68,218 | $ 39,671 |
Fixed Assets and Equipment on_4
Fixed Assets and Equipment on Lease (Details Narrative) (10-K) - USD ($) | 3 Months Ended | 12 Months Ended | ||
Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Property, Plant and Equipment [Abstract] | ||||
Depreciation expense for fixed assets and leased equipment | $ 4,816 | $ 349 | $ 5,531 | $ 2,990 |
Depreciation for right-of-use assets | $ 27,525 | $ 15,622 | $ 68,218 | $ 39,671 |
Fixed Assets and Equipment on_5
Fixed Assets and Equipment on Lease - Schedule of Fixed Assets (Details) - USD ($) | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Accumulated depreciation | $ (116,770) | $ (84,261) | $ (65,404) |
Fixed assets, net | 247,740 | 268,981 | 139,823 |
Furniture and Equipment [Member] | |||
Fixed assets, gross | 2,370 | 2,342 | |
Computer Equipment [Member] | |||
Fixed assets, gross | 31,031 | 28,804 | 27,025 |
Vehicles [Member] | |||
Fixed assets, gross | 28,528 | 19,619 | |
Right-of-Use Assets [Member] | |||
Fixed assets, gross | $ 302,581 | $ 302,477 | $ 178,202 |
Fixed Assets and Equipment on_6
Fixed Assets and Equipment on Lease - Schedule of Fixed Assets (Details) (10-K) - USD ($) | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Accumulated depreciation | $ (116,770) | $ (84,261) | $ (65,404) |
Fixed assets, net | 247,740 | 268,981 | 139,823 |
Furniture and Equipment [Member] | |||
Fixed assets, gross | 2,370 | 2,342 | |
Computer Equipment [Member] | |||
Fixed assets, gross | 31,031 | 28,804 | 27,025 |
Vehicles [Member] | |||
Fixed assets, gross | 28,528 | 19,619 | |
Right-of-Use Assets [Member] | |||
Fixed assets, gross | $ 302,581 | $ 302,477 | $ 178,202 |
Fixed Assets and Equipment on_7
Fixed Assets and Equipment on Lease - Schedule of Equipment on Lease (Details) - USD ($) | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Summary Of Significant Accounting Policies [Line Items] | |||
Accumulated depreciation | $ (183,796) | $ (181,382) | $ (176,607) |
Equipment on lease, net | 251 | 496 | 1,457 |
Tags [Member] | |||
Summary Of Significant Accounting Policies [Line Items] | |||
Equipment on lease, gross | 131,078 | 129,533 | 126,817 |
Text [Member] | |||
Summary Of Significant Accounting Policies [Line Items] | |||
Equipment on lease, gross | 28,971 | 28,629 | 28,029 |
Infinity/Touch [Member] | |||
Summary Of Significant Accounting Policies [Line Items] | |||
Equipment on lease, gross | $ 23,998 | $ 23,716 | $ 23,218 |
Fixed Assets and Equipment on_8
Fixed Assets and Equipment on Lease - Schedule of Equipment on Lease (Details) (10-K) - USD ($) | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Summary Of Significant Accounting Policies [Line Items] | |||
Accumulated depreciation | $ (183,796) | $ (181,382) | $ (176,607) |
Equipment on lease, net | 251 | 496 | 1,457 |
Tags [Member] | |||
Summary Of Significant Accounting Policies [Line Items] | |||
Equipment on lease, gross | 131,078 | 129,533 | 126,817 |
Text [Member] | |||
Summary Of Significant Accounting Policies [Line Items] | |||
Equipment on lease, gross | 28,971 | 28,629 | 28,029 |
Infinity/Touch [Member] | |||
Summary Of Significant Accounting Policies [Line Items] | |||
Equipment on lease, gross | $ 23,998 | $ 23,716 | $ 23,218 |
Intangible Assets (Details Narr
Intangible Assets (Details Narrative) - USD ($) | 3 Months Ended | 12 Months Ended | ||
Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Goodwill and Intangible Assets Disclosure [Abstract] | ||||
Patent estimated useful life | 20 years | 20 years | ||
Amortization method | Straight-line basis | Straight-line basis | ||
Amortization expense | $ 307 | $ 307 | $ 1,228 | $ 1,228 |
Intangible Assets (Details Na_2
Intangible Assets (Details Narrative) (10-K) - USD ($) | 3 Months Ended | 12 Months Ended | ||
Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Goodwill and Intangible Assets Disclosure [Abstract] | ||||
Patent estimated useful life | 20 years | 20 years | ||
Amortization method | Straight-line basis | Straight-line basis | ||
Amortization expense | $ 307 | $ 307 | $ 1,228 | $ 1,228 |
Intangible Assets - Schedule of
Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Goodwill and Intangible Assets Disclosure [Abstract] | |||
Intangible asset - Patent | $ 22,353 | $ 22,353 | $ 22,353 |
Accumulated depreciation | (9,827) | (9,520) | (8,292) |
Intangible assets, net | $ 12,526 | $ 12,833 | $ 14,061 |
Intangible Assets - Schedule _2
Intangible Assets - Schedule of Intangible Assets (Details) (10-K) - USD ($) | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Goodwill and Intangible Assets Disclosure [Abstract] | |||
Intangible asset - Patents | $ 22,353 | $ 22,353 | $ 22,353 |
Accumulated amortization | (9,827) | (9,520) | (8,292) |
Intangible assets, net | $ 12,526 | $ 12,833 | $ 14,061 |
Trade and Other Payables - Sche
Trade and Other Payables - Schedule of Trade and Other Payables (Details) - USD ($) | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Payables and Accruals [Abstract] | |||
Accounts payable and accrued expenses | $ 947,285 | $ 1,519,379 | $ 1,334,685 |
Accrued interest | 97,852 | 148,682 | 992,755 |
Other liabilities | 17,034 | 118,252 | 17,893 |
Total payables | $ 1,062,171 | $ 1,786,313 | $ 2,345,333 |
Trade and Other Payables - Sc_2
Trade and Other Payables - Schedule of Trade and Other Payables (Details) (10-K) - USD ($) | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Payables and Accruals [Abstract] | |||
Accounts payable and accrued expenses | $ 947,285 | $ 1,519,379 | $ 1,334,685 |
Accrued interest | 97,852 | 148,682 | 992,755 |
Other liabilities | 17,034 | 118,252 | 17,893 |
Total trade and other payables | $ 1,062,171 | $ 1,786,313 | $ 2,345,333 |
Loans Payable - Schedule of Loa
Loans Payable - Schedule of Loans Payable (Details) - USD ($) | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 | ||||
Line of Credit Facility [Line Items] | |||||||
Loans Payable | $ 243,567 | $ 242,815 | $ 789,469 | ||||
Current Portion | (23,260) | (9,981) | (789,469) | ||||
Loans Payable | 220,307 | 232,834 | |||||
Loans Payable [Member] | |||||||
Line of Credit Facility [Line Items] | |||||||
Loans Payable | 31,751 | [1] | [1] | 317,500 | |||
Loans Payable One [Member] | |||||||
Line of Credit Facility [Line Items] | |||||||
Loans Payable | 31,751 | [2] | [2] | 250,000 | |||
Loans Payable Two [Member] | |||||||
Line of Credit Facility [Line Items] | |||||||
Loans Payable | 30,065 | [3] | [3] | 214,286 | [4] | ||
Loans Payable Three [Member] | |||||||
Line of Credit Facility [Line Items] | |||||||
Loans Payable | $ 150,000 | [5] | [5] | 7,683 | |||
Loans Payable Four [Member] | |||||||
Line of Credit Facility [Line Items] | |||||||
Loans Payable | [6] | 31,350 | |||||
Loans Payable Five [Member] | |||||||
Line of Credit Facility [Line Items] | |||||||
Loans Payable | [7] | 31,350 | |||||
Loans Payable Six [Member] | |||||||
Line of Credit Facility [Line Items] | |||||||
Loans Payable | [8] | 30,115 | |||||
Loans Payable Seven [Member] | |||||||
Line of Credit Facility [Line Items] | |||||||
Loans Payable | [5] | $ 150,000 | |||||
[1] | On April 17, 2020, the Company received a loan in the principal amount of $31,751 (CDN$40,000) under the Canada Emergency Business Account program. The loan is non-interest bearing and eligible for CDN$10,000 forgiveness if repaid by December 31, 2022. If not repaid by December 31, 2022, the loan bears interest at 5% per annum and is due on December 31, 2025. | ||||||
[2] | On April 21, 2020, the Company received a loan in the principal amount of $31,751 (CDN$40,000) under the Canada Emergency Business Account program. The loan is non-interest bearing and eligible for CDN$10,000 forgiveness if repaid by December 31, 2022. If not repaid by December 31, 2022, the loan bears interest at 5% per annum and is due on December 31, 2025. | ||||||
[3] | On May 21, 2020, the Company received a loan in the principal amount of $30,065 under the Paycheck Protection Program. The loan bears interest at 1% per annum and is due on May 21, 2022 with payments deferred for the first six months of the term. | ||||||
[4] | On March 8, 2019, the Company entered into a convertible bridge loan agreement (the "Share-Settled Loan"). The Share-Settled Loan initially bore interest at 4.99% per month, was due in 60 days on May 7, 2019 and is convertible into restricted common shares of the Company at the lender's option at the market price per share less a 30% discount to market. The Company has accounted the Share-Settled Loan as share-settled debt. It is initially recognized at its fair value and accreted to its share-settled redemption value of $214,286 over the term of the debt. The Share-Settled Loan was not repaid on May 7, 2019 and is in default. Effective September 1, 2019, interest was reduced to 2% per month and effective December 1, 2019, the loan became non-interest bearing. On April 23, 2020, the Company received notice to settle the debt for 3,061,224 shares of common stock at $0.049 per share, a 30% discount to market. On August 25, 2020, the terms of this settlement were amended to settle remaining principal of $120,000 for 10,714,285 common shares at an adjusted exercise price of $0.0112, a 30% discount to market. As at December 31, 2020, 8,062,244 shares have been issued and 3,264,285 remain to be issued. | ||||||
[5] | On June 5, 2020, the Company received a loan in the principal amount of $150,000. The loan bears interest at 3.75% per annum and is due on June 5, 2050. The loan is secured by all tangible and intangible assets of Company. Fixed payments of $731 are due monthly and begin 12 months from the date of the loan. | ||||||
[6] | On April 17, 2020, the Company received a loan in the principal amount of $29,890 (CDN$40,000) under the Canada Emergency Business Account program. The loan is non-interest bearing and eligible for CDN$10,000 forgiveness if repaid by December 31, 2022. If not repaid by December 31, 2022, the loan bears interest at 5% per annum and is due on December 31, 2025. | ||||||
[7] | On April 21, 2020, the Company received a loan in the principal amount of $29,889 (CDN$40,000) under the Canada Emergency Business Account program. The loan is non-interest bearing and eligible for CDN$10,000 forgiveness if repaid by December 31, 2022. If not repaid by December 31, 2022, the loan bears interest at 5% per annum and is due on December 31, 2025. | ||||||
[8] | On May 21, 2020, the Company received a loan in the principal amount of $30,115 under the Paycheck Protection Program. The loan bears interest at 1% per annum and is due on May 21, 2022 with payments deferred for the first six months of the term. |
Loans Payable - Schedule of L_2
Loans Payable - Schedule of Loans Payable (Details) (Parenthetical) | Jun. 05, 2020USD ($) | May 21, 2020USD ($) | Apr. 21, 2020USD ($) | Apr. 17, 2020USD ($) | Aug. 25, 2020USD ($) | Apr. 21, 2020CAD ($) | Apr. 17, 2020CAD ($) |
Line of Credit Facility [Line Items] | |||||||
Loan payable principal amount | $ 150,000 | $ 120,000 | |||||
Repayment of debt | $ 731 | ||||||
Interest per annum | 3.75% | ||||||
Debt due date | Jun. 5, 2050 | ||||||
Canada Emergency Business Account Program [Member] | |||||||
Line of Credit Facility [Line Items] | |||||||
Loan payable principal amount | $ 29,889 | $ 29,890 | |||||
Repayment of debt | $ 10,000 | $ 10,000 | |||||
Interest per annum | 5.00% | 5.00% | 5.00% | 5.00% | |||
Debt due date | Dec. 31, 2025 | Dec. 31, 2025 | |||||
Paycheck Protection Program [Member] | |||||||
Line of Credit Facility [Line Items] | |||||||
Loan payable principal amount | $ 30,115 | ||||||
Interest per annum | 1.00% | ||||||
Debt due date | May 21, 2022 | ||||||
CAD [Member] | Canada Emergency Business Account Program [Member] | |||||||
Line of Credit Facility [Line Items] | |||||||
Loan payable principal amount | $ 40,000 | $ 40,000 |
Loans Payable - Schedule of L_3
Loans Payable - Schedule of Loans Payable (Details) (10-K) - USD ($) | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 | ||||
Line of Credit Facility [Line Items] | |||||||
Loans Payable | $ 243,567 | $ 242,815 | $ 789,469 | ||||
Current Portion | (23,260) | (9,981) | (789,469) | ||||
Loans Payable | 220,307 | 232,834 | |||||
Loans Payable [Member] | |||||||
Line of Credit Facility [Line Items] | |||||||
Loans Payable | 31,751 | [1] | [1] | 317,500 | |||
Loans Payable One [Member] | |||||||
Line of Credit Facility [Line Items] | |||||||
Loans Payable | 31,751 | [2] | [2] | 250,000 | |||
Loans Payable Two [Member] | |||||||
Line of Credit Facility [Line Items] | |||||||
Loans Payable | 30,065 | [3] | [3] | 214,286 | [4] | ||
Loans Payable Three [Member] | |||||||
Line of Credit Facility [Line Items] | |||||||
Loans Payable | $ 150,000 | [5] | [5] | 7,683 | |||
Loans Payable Four [Member] | |||||||
Line of Credit Facility [Line Items] | |||||||
Loans Payable | [6] | 31,350 | |||||
Loans Payable Five [Member] | |||||||
Line of Credit Facility [Line Items] | |||||||
Loans Payable | [7] | 31,350 | |||||
Loans Payable Six [Member] | |||||||
Line of Credit Facility [Line Items] | |||||||
Loans Payable | [8] | 30,115 | |||||
Loans Payable Seven [Member] | |||||||
Line of Credit Facility [Line Items] | |||||||
Loans Payable | [5] | $ 150,000 | |||||
[1] | On April 17, 2020, the Company received a loan in the principal amount of $31,751 (CDN$40,000) under the Canada Emergency Business Account program. The loan is non-interest bearing and eligible for CDN$10,000 forgiveness if repaid by December 31, 2022. If not repaid by December 31, 2022, the loan bears interest at 5% per annum and is due on December 31, 2025. | ||||||
[2] | On April 21, 2020, the Company received a loan in the principal amount of $31,751 (CDN$40,000) under the Canada Emergency Business Account program. The loan is non-interest bearing and eligible for CDN$10,000 forgiveness if repaid by December 31, 2022. If not repaid by December 31, 2022, the loan bears interest at 5% per annum and is due on December 31, 2025. | ||||||
[3] | On May 21, 2020, the Company received a loan in the principal amount of $30,065 under the Paycheck Protection Program. The loan bears interest at 1% per annum and is due on May 21, 2022 with payments deferred for the first six months of the term. | ||||||
[4] | On March 8, 2019, the Company entered into a convertible bridge loan agreement (the "Share-Settled Loan"). The Share-Settled Loan initially bore interest at 4.99% per month, was due in 60 days on May 7, 2019 and is convertible into restricted common shares of the Company at the lender's option at the market price per share less a 30% discount to market. The Company has accounted the Share-Settled Loan as share-settled debt. It is initially recognized at its fair value and accreted to its share-settled redemption value of $214,286 over the term of the debt. The Share-Settled Loan was not repaid on May 7, 2019 and is in default. Effective September 1, 2019, interest was reduced to 2% per month and effective December 1, 2019, the loan became non-interest bearing. On April 23, 2020, the Company received notice to settle the debt for 3,061,224 shares of common stock at $0.049 per share, a 30% discount to market. On August 25, 2020, the terms of this settlement were amended to settle remaining principal of $120,000 for 10,714,285 common shares at an adjusted exercise price of $0.0112, a 30% discount to market. As at December 31, 2020, 8,062,244 shares have been issued and 3,264,285 remain to be issued. | ||||||
[5] | On June 5, 2020, the Company received a loan in the principal amount of $150,000. The loan bears interest at 3.75% per annum and is due on June 5, 2050. The loan is secured by all tangible and intangible assets of Company. Fixed payments of $731 are due monthly and begin 12 months from the date of the loan. | ||||||
[6] | On April 17, 2020, the Company received a loan in the principal amount of $29,890 (CDN$40,000) under the Canada Emergency Business Account program. The loan is non-interest bearing and eligible for CDN$10,000 forgiveness if repaid by December 31, 2022. If not repaid by December 31, 2022, the loan bears interest at 5% per annum and is due on December 31, 2025. | ||||||
[7] | On April 21, 2020, the Company received a loan in the principal amount of $29,889 (CDN$40,000) under the Canada Emergency Business Account program. The loan is non-interest bearing and eligible for CDN$10,000 forgiveness if repaid by December 31, 2022. If not repaid by December 31, 2022, the loan bears interest at 5% per annum and is due on December 31, 2025. | ||||||
[8] | On May 21, 2020, the Company received a loan in the principal amount of $30,115 under the Paycheck Protection Program. The loan bears interest at 1% per annum and is due on May 21, 2022 with payments deferred for the first six months of the term. |
Loans Payable - Schedule of L_4
Loans Payable - Schedule of Loans Payable (Details) (10-K) (Parenthetical) | Jan. 02, 2021shares | Aug. 25, 2020USD ($)$ / sharesshares | Jun. 05, 2020USD ($) | May 21, 2020USD ($) | Apr. 21, 2020USD ($) | Apr. 17, 2020USD ($) | Mar. 08, 2019USD ($) | Mar. 31, 2021shares | Mar. 31, 2020shares | Dec. 31, 2020USD ($)shares | Dec. 31, 2019USD ($)shares | Apr. 23, 2020$ / sharesshares | Apr. 21, 2020CAD ($) | Apr. 17, 2020CAD ($) | Sep. 01, 2019 |
Line of Credit Facility [Line Items] | |||||||||||||||
Interest per annum | 3.75% | ||||||||||||||
Debt due date | Jun. 5, 2050 | ||||||||||||||
Debt discount rate | 30.00% | 30.00% | |||||||||||||
Settle debt, share | shares | 10,714,285 | 3,061,224 | |||||||||||||
Debt per share value | $ / shares | $ 0.049 | ||||||||||||||
Loan payable principal amount | $ 120,000 | $ 150,000 | |||||||||||||
Adjusted exercise price | $ / shares | $ 0.0112 | ||||||||||||||
Number of shares issued, shares | shares | 8,062,244 | ||||||||||||||
Shares remaining to be issued | shares | 3,264,285 | ||||||||||||||
Repayment of debt | $ 731 | ||||||||||||||
Common Stock [Member] | |||||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||||
Number of shares issued, shares | shares | 115,000 | 191,865 | 191,865 | ||||||||||||
Common Stock [Member] | Subsequent Event [Member] | |||||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||||
Number of shares issued, shares | shares | 3,264,285 | ||||||||||||||
Canada Emergency Business Account Program [Member] | |||||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||||
Interest per annum | 5.00% | 5.00% | 5.00% | 5.00% | |||||||||||
Debt due date | Dec. 31, 2025 | Dec. 31, 2025 | |||||||||||||
Loan payable principal amount | $ 29,889 | $ 29,890 | |||||||||||||
Repayment of debt | $ 10,000 | $ 10,000 | |||||||||||||
Paycheck Protection Program [Member] | |||||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||||
Interest per annum | 1.00% | ||||||||||||||
Debt due date | May 21, 2022 | ||||||||||||||
Loan payable principal amount | $ 30,115 | ||||||||||||||
Convertible Bridge Loan Agreement [Member] | |||||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||||
Interest per annum | 4.99% | ||||||||||||||
Debt due date | May 7, 2019 | ||||||||||||||
Debt discount rate | 30.00% | ||||||||||||||
Share-settled redemption value of debt | $ 214,286 | ||||||||||||||
Reduction in interest rate | 2.00% | ||||||||||||||
CAD [Member] | Canada Emergency Business Account Program [Member] | |||||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||||
Loan payable principal amount | $ 40,000 | $ 40,000 | |||||||||||||
Loans Payable [Member] | |||||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||||
Interest per annum | 18.00% | 18.00% | |||||||||||||
Loans Payable One [Member] | |||||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||||
Interest per annum | 10.00% | 10.00% | |||||||||||||
Minimum interest amount | $ 25,000 | $ 25,000 | |||||||||||||
Loans Payable Two [Member] | |||||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||||
Debt due date | May 7, 2019 | May 7, 2019 | |||||||||||||
Loans Payable Three [Member] | CAD [Member] | |||||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||||
Unsecured loan payable | $ 10,000 | ||||||||||||||
Loans Payable Four [Member] | CAD [Member] | |||||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||||
Debt due date | Dec. 31, 2025 | ||||||||||||||
Unsecured loan payable | $ 40,000 | ||||||||||||||
Loans Payable Five [Member] | |||||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||||
Debt due date | Dec. 31, 2025 | ||||||||||||||
Unsecured loan payable | $ 29,890 | ||||||||||||||
Loans Payable Five [Member] | CAD [Member] | |||||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||||
Unsecured loan payable | $ 40,000 | ||||||||||||||
Loans Payable Six [Member] | |||||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||||
Interest per annum | 1.00% | ||||||||||||||
Debt due date | May 21, 2022 | ||||||||||||||
Loans Payable Seven [Member] | |||||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||||
Interest per annum | 3.75% | ||||||||||||||
Debt due date | Jun. 5, 2050 |
Convertible Notes (Details Narr
Convertible Notes (Details Narrative) - USD ($) | May 24, 2017 | May 08, 2017 | Nov. 10, 2016 | Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Aug. 25, 2020 | Jun. 05, 2020 | Jun. 05, 2017 | May 25, 2017 | May 07, 2017 | Mar. 31, 2015 |
Line of Credit Facility [Line Items] | |||||||||||||
Debt instrument face value | $ 120,000 | $ 150,000 | |||||||||||
Debt instrument interest rate | 3.75% | ||||||||||||
Proceeds from note payable | $ 147,465 | $ 922,845 | $ 846,538 | ||||||||||
Gain (loss) on extinguishment of debt | 76,316 | $ (428,465) | (2,904,832) | 659,999 | |||||||||
Accrued interest | 97,852 | 148,682 | 992,755 | ||||||||||
Convertible Note [Member] | |||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||
Debt instrument face value | $ 57,000 | ||||||||||||
Convertible debt agreement value | $ 72,500 | $ 72,500 | $ 72,500 | ||||||||||
Number of common shares issued for conversion | 53 | 25 | |||||||||||
Debt conversion amount | $ 10,500 | $ 5,000 | |||||||||||
Convertible Promissory Note [Member] | |||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||
Debt instrument face value | $ 110,000 | ||||||||||||
Convertible Promissory Note 1 [Member] | |||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||
Convertible debt agreement value | 9,442 | 9,487 | 9,487 | ||||||||||
Non-related Party [Member] | |||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||
Debt instrument interest rate | 8.00% | ||||||||||||
Debt conversion price per share | $ 480 | ||||||||||||
Proceeds from convertible debt | $ 125,000 | ||||||||||||
Convertible debt agreement value | $ 138,889 | ||||||||||||
Debt original issue discount, percentage | 8.00% | ||||||||||||
Debt mature term | 9 months | ||||||||||||
Right to redeem value | $ 62,500 | ||||||||||||
Notes | 40,000 | ||||||||||||
Proceeds from note payable | $ 1 | ||||||||||||
Debt instrument, description | The convertible promissory note is exchanged or converted into a revolving credit facility with the lender, whereupon the two $10,000 convertible note balances shall be rolled into such credit facility. | ||||||||||||
Non-related Party [Member] | Secured Convertible Note [Member] | |||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||
Proceeds from convertible debt | $ 10,000 | ||||||||||||
Convertible debt agreement value | 50,000 | ||||||||||||
Non-related Party [Member] | Another Secured Convertible Note [Member] | |||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||
Proceeds from convertible debt | 10,000 | ||||||||||||
Convertible debt agreement value | $ 75,000 | ||||||||||||
Non-related Party [Member] | Secured Convertible Note One [Member] | |||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||
Debt instrument interest rate | 18.00% | ||||||||||||
Non-related Party [Member] | Secured Convertible Note One [Member] | Per Month [Member] | |||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||
Debt instrument interest rate | 1.50% | ||||||||||||
Director [Member] | |||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||
Debt instrument face value | 310,000 | 310,000 | 310,000 | $ 310,000 | |||||||||
Debt instrument interest rate | 5.00% | ||||||||||||
Debt conversion price per share | $ 1.25 | ||||||||||||
Third Party Notes [Member] | |||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||
Debt instrument face value | 20,000 | 32,000 | |||||||||||
Convertible debt agreement value | $ 193,841 | $ 213,889 | |||||||||||
Number of common shares issued for conversion | 200,000 | 53,764 | 72,038 | ||||||||||
Debt conversion amount | $ 53,226 | $ 59,097 | |||||||||||
Gain (loss) on extinguishment of debt | (33,226) | $ (27,097) | |||||||||||
Repayments of debt | $ 193,889 | ||||||||||||
Outstanding convertible debt and accrued interest | 250,000 | ||||||||||||
Accrued interest | $ 56,111 | ||||||||||||
Third Party Notes [Member] | Convertible Note [Member] | |||||||||||||
Line of Credit Facility [Line Items] | |||||||||||||
Convertible debt agreement value | $ 250,000 | ||||||||||||
Number of common shares issued for conversion | 200,000 | ||||||||||||
Debt conversion amount | $ 268,000 | ||||||||||||
Gain (loss) on extinguishment of debt | 196,757 | ||||||||||||
Outstanding convertible debt and accrued interest | $ 321,243 |
Convertible Loans (Details Narr
Convertible Loans (Details Narrative) (10-K) - USD ($) | Feb. 11, 2021 | Dec. 31, 2020 | Nov. 10, 2020 | Sep. 30, 2020 | Sep. 18, 2020 | Sep. 18, 2020 | Sep. 17, 2020 | Aug. 31, 2020 | Jun. 05, 2020 | Apr. 22, 2020 | Apr. 15, 2020 | Mar. 02, 2020 | Feb. 10, 2020 | Oct. 02, 2019 | Sep. 19, 2019 | Sep. 04, 2019 | Jul. 30, 2019 | Jun. 10, 2019 | May 07, 2019 | May 02, 2019 | Apr. 26, 2019 | Jun. 18, 2018 | May 28, 2018 | May 08, 2018 | Aug. 30, 2017 | Jul. 17, 2017 | May 24, 2017 | May 08, 2017 | Nov. 10, 2016 | Jan. 31, 2018 | Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Aug. 25, 2020 | Jul. 24, 2019 | Jun. 24, 2019 | May 22, 2019 | Mar. 19, 2018 | Jun. 05, 2017 | May 25, 2017 | May 07, 2017 | Aug. 25, 2015 | Mar. 31, 2015 |
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 150,000 | $ 120,000 | ||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 3.75% | |||||||||||||||||||||||||||||||||||||||||||
Proceeds from note payable | $ 147,465 | $ 922,845 | $ 846,538 | |||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | 76,316 | $ (428,465) | (2,904,832) | 659,999 | ||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Jun. 5, 2050 | |||||||||||||||||||||||||||||||||||||||||||
Accrued interest | $ 148,682 | 97,852 | 148,682 | 992,755 | ||||||||||||||||||||||||||||||||||||||||
Debt Settlement Agreement [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 250,000 | 250,000 | ||||||||||||||||||||||||||||||||||||||||||
Proceeds from convertible debt | $ 250,000 | $ 250,000 | ||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 200,000 | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | $ 268,000 | |||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | 268,000 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Note [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 57,000 | |||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 72,500 | $ 72,500 | $ 72,500 | |||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 53 | 25 | ||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | $ 10,500 | $ 5,000 | ||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 110,000 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note [Member] | Debt Settlement Agreement [Member] | JSJ Investments Inc [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 110,740 | |||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | 10,974 | |||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 752,842 | |||||||||||||||||||||||||||||||||||||||||||
Repayments of bebt | $ 100,000 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note 1 [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 9,487 | 9,442 | 9,487 | 9,487 | ||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Two [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 135,000 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 244 | |||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 81,470 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument, description | (i) 55% multiplied by the lowest trading price during the previous twenty trading day period ending on the latest complete trading day prior to the date of this note and (ii) $244. | |||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 111,990 | |||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Jul. 17, 2018 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 55.00% | |||||||||||||||||||||||||||||||||||||||||||
Deferred financing fees | $ 16,500 | |||||||||||||||||||||||||||||||||||||||||||
Debt discount | $ 118,500 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Three [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 7,166 | $ 15,000 | 7,166 | |||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 0.20 | |||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 5,000 | |||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 258,000 | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | $ 25,800 | |||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 2,601 | |||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Aug. 16, 2018 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 75.00% | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Four [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 107,350 | $ 51,500 | 107,350 | |||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 51,500 | $ 51,500 | 48,918 | |||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 8,618,831 | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | $ 495,936 | |||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | (388,586) | |||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Feb. 8, 2019 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 32.00% | |||||||||||||||||||||||||||||||||||||||||||
Debt discount | 7,277 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Five [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 180,000 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 224 | |||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 180,000 | 180,000 | 169,234 | |||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Feb. 28, 2019 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 32.00% | |||||||||||||||||||||||||||||||||||||||||||
Debt discount | 38,478 | |||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 224,319 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Six [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 15,444 | $ 168,721 | $ 15,444 | 63,012 | ||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 39,037 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument, description | Conversion price equal to the lesser of the lowest trading price during the previous twenty-five trading days prior to: (i) the date of the promissory note; or (ii) the latest complete trading day prior to the conversion date. Interest is accrued will be and payable at the time of promissory note repayment. | |||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 26 | 2,600,000 | 234,350 | |||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | $ 310,700 | $ 268,614 | ||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | (295,256) | (195,931) | ||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 21,869 | |||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Aug. 2, 2018 | |||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 26,622 | |||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 25,824 | |||||||||||||||||||||||||||||||||||||||||||
Accrued interest | 9,671 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Seven [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 375,804 | $ 900,000 | ||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 12.00% | |||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 413,590 | $ 84,396 | 413,590 | $ 122,866 | $ 120,490 | $ 85,838 | ||||||||||||||||||||||||||||||||||||||
Debt instrument, description | The note is unsecured, bears interest at 12% per annum, is due 184 days upon receipt, and is convertible into common shares after 180 days from issuance date at a conversion price equal to the lessor of: (i) the lowest trading price during the previous fifteen trading days prior to the date of the promissory note; or (ii) 55% of the lowest trading price during the previous fifteen days prior to the latest complete trading day prior to the conversion date. Interest will be accrued and payable at the time of promissory note repayment. | |||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 477 | |||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 181,870 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 55.00% | |||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 476,661 | |||||||||||||||||||||||||||||||||||||||||||
Accrued interest | $ 37,786 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Eight [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 124,695 | |||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 286 | |||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 323,514 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 62.00% | |||||||||||||||||||||||||||||||||||||||||||
Deferred financing fees | 125,725 | 125,725 | 124,695 | |||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 286,302 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Eight [Member] | Four Tranche [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Proceeds from note payable | $ 250,420 | |||||||||||||||||||||||||||||||||||||||||||
Deferred financing fees | $ 250,420 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Nine [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 240,192 | $ 220,000 | $ 240,192 | |||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 92,219 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument, description | Conversion price equal to the lesser of (i) 60% of the lowest trading price during the previous twenty trading days prior to the issuance date, or (ii) the lowest trading price for the Common Stock during the twenty-day period ending one trading day prior to conversion of the note. | |||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 6,907,267 | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | $ 860,248 | |||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | (620,056) | |||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 284,734 | |||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Jul. 30, 2020 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 60.00% | |||||||||||||||||||||||||||||||||||||||||||
Deferred financing fees | 127,781 | 127,781 | 92,219 | |||||||||||||||||||||||||||||||||||||||||
Debt discount | $ 23,500 | |||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 196,500 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Ten [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 110,750 | $ 137,500 | $ 110,750 | 107,500 | ||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 0.50 | |||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 43,322 | |||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 8,623,931 | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | $ 494,031 | |||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | $ 20,056 | (383,281) | ||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 173,596 | |||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Jun. 3, 2020 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 60.00% | |||||||||||||||||||||||||||||||||||||||||||
Deferred financing fees | 94,178 | $ 16,000 | 94,178 | 43,322 | ||||||||||||||||||||||||||||||||||||||||
Repayments of bebt | 22,500 | |||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 121,500 | $ 121,500 | $ 121,500 | |||||||||||||||||||||||||||||||||||||||||
Number of warrants issued | 100,000 | |||||||||||||||||||||||||||||||||||||||||||
Warrant exercise price per share | $ 0.75 | $ 0.75 | ||||||||||||||||||||||||||||||||||||||||||
Warrant term | 5 years | 5 years | ||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Eleven [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 55,000 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 0.50 | |||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 15,370 | |||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 5,758,117 | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | $ 332,480 | |||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | $ (272,230) | |||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 70,052 | |||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Sep. 19, 2020 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 60.00% | |||||||||||||||||||||||||||||||||||||||||||
Deferred financing fees | $ 39,630 | $ 7,000 | $ 39,630 | |||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | 60,250 | |||||||||||||||||||||||||||||||||||||||||||
Derivative liability | 48,000 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Twelve [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 74,620 | $ 141,900 | $ 74,620 | |||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 0.50 | |||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 40,043 | |||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 5,159,991 | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | $ 261,912 | |||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | 7,273 | (187,292) | ||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 190,246 | |||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Sep. 19, 2020 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 60.00% | |||||||||||||||||||||||||||||||||||||||||||
Deferred financing fees | 101,857 | $ 16,400 | 101,857 | 40,043 | ||||||||||||||||||||||||||||||||||||||||
Repayments of bebt | 76,000 | |||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 125,500 | $ 125,500 | $ 125,500 | |||||||||||||||||||||||||||||||||||||||||
Number of warrants issued | 113,250 | |||||||||||||||||||||||||||||||||||||||||||
Warrant exercise price per share | $ 0.75 | $ 0.75 | ||||||||||||||||||||||||||||||||||||||||||
Warrant term | 5 years | 5 years | ||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Thirteen [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 82,500 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 0.50 | |||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 20,795 | |||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 3,409,090 | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | $ 193,296 | |||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | $ 8,075 | (170,796) | ||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | 105,790 | |||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Sep. 30, 2020 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 60.00% | |||||||||||||||||||||||||||||||||||||||||||
Deferred financing fees | 61,705 | 61,705 | 20,795 | |||||||||||||||||||||||||||||||||||||||||
Debt discount | $ 9,500 | |||||||||||||||||||||||||||||||||||||||||||
Repayments of bebt | 60,000 | |||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | 22,500 | |||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 73,000 | $ 73,000 | $ 73,000 | |||||||||||||||||||||||||||||||||||||||||
Number of warrants issued | 83,333 | |||||||||||||||||||||||||||||||||||||||||||
Warrant exercise price per share | $ 0.75 | $ 0.75 | ||||||||||||||||||||||||||||||||||||||||||
Warrant term | 5 years | 5 years | ||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Fourteen [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 226,000 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 12.00% | |||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 226,000 | |||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 285 | |||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | $ 289,462 | |||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Aug. 31, 2019 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 55.00% | |||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 285,428 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Fifteen [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 258,736 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 12.00% | |||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 258,736 | |||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 343 | |||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | $ 351,774 | |||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Sep. 19, 2018 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 55.00% | |||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 342,641 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Sixteen [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 137,500 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 12.00% | |||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 137,500 | |||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 166 | |||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | $ 170,201 | |||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Jan. 22, 2020 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 55.00% | |||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 166,401 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Seventeen [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 119,600 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 8.00% | |||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 11,549,008 | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | $ 549,376 | |||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | (429,776) | |||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Feb. 10, 2021 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 80.00% | |||||||||||||||||||||||||||||||||||||||||||
Deferred financing fees | $ 119,600 | 119,600 | ||||||||||||||||||||||||||||||||||||||||||
Debt discount | $ 22,135 | |||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | 119,600 | |||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 97,465 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Eighteen [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 60,950 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 8.00% | |||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Mar. 2, 2021 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 80.00% | |||||||||||||||||||||||||||||||||||||||||||
Deferred financing fees | 60,950 | 60,950 | ||||||||||||||||||||||||||||||||||||||||||
Debt discount | $ 10,950 | |||||||||||||||||||||||||||||||||||||||||||
Repayments of bebt | 78,643 | |||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 50,000 | |||||||||||||||||||||||||||||||||||||||||||
Prepayment penalty | $ 15,221 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Nineteen [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 60,950 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 8.00% | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument, description | On April 15, 2021, and is convertible into common shares of the Company, beginning 180 days from the date of the note up to maturity or repayment, at a price equal to 80% of the average of the lowest two trading prices for the common stock during the fifteen trading days before conversion. | |||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | (2,966) | |||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Apr. 15, 2021 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 80.00% | |||||||||||||||||||||||||||||||||||||||||||
Debt discount | $ 10,950 | |||||||||||||||||||||||||||||||||||||||||||
Repayments of bebt | $ 66,000 | |||||||||||||||||||||||||||||||||||||||||||
Derivative liability | $ 50,000 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Twenty [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 166,650 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 0.05 | |||||||||||||||||||||||||||||||||||||||||||
Proceeds from convertible debt | $ 150,000 | |||||||||||||||||||||||||||||||||||||||||||
Debt original issue discount, percentage | 10.00% | |||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 168 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 70.00% | |||||||||||||||||||||||||||||||||||||||||||
Debt discount | $ 16,650 | |||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 167,974 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Twenty One [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 288,860 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 0.04 | |||||||||||||||||||||||||||||||||||||||||||
Proceeds from convertible debt | $ 260,000 | |||||||||||||||||||||||||||||||||||||||||||
Debt original issue discount, percentage | 10.00% | |||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 290 | |||||||||||||||||||||||||||||||||||||||||||
Debt maturity date | Jun. 17, 2021 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 70.00% | |||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 289,889 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Twenty Two [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 15,000 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 0.005 | |||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 18 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 20.00% | |||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 18,131 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Twenty Three [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 10,000 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 8.00% | |||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 12 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 58.00% | |||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 11,841 | |||||||||||||||||||||||||||||||||||||||||||
Convertible Promissory Note Twenty Four [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | $ 15,000 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 0.005 | |||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 52 | |||||||||||||||||||||||||||||||||||||||||||
Lowest trading price, percentage | 20.00% | |||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 51,999 | |||||||||||||||||||||||||||||||||||||||||||
Non-related Party [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 8.00% | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 480 | |||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 138,889 | |||||||||||||||||||||||||||||||||||||||||||
Proceeds from convertible debt | $ 125,000 | |||||||||||||||||||||||||||||||||||||||||||
Debt original issue discount, percentage | 8.00% | |||||||||||||||||||||||||||||||||||||||||||
Debt mature term | 9 months | |||||||||||||||||||||||||||||||||||||||||||
Right to redeem value | $ 62,500 | |||||||||||||||||||||||||||||||||||||||||||
Notes | 40,000 | |||||||||||||||||||||||||||||||||||||||||||
Proceeds from note payable | $ 1 | |||||||||||||||||||||||||||||||||||||||||||
Debt instrument, description | The convertible promissory note is exchanged or converted into a revolving credit facility with the lender, whereupon the two $10,000 convertible note balances shall be rolled into such credit facility. | |||||||||||||||||||||||||||||||||||||||||||
Non-related Party [Member] | Secured Convertible Note [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 50,000 | |||||||||||||||||||||||||||||||||||||||||||
Proceeds from convertible debt | 10,000 | |||||||||||||||||||||||||||||||||||||||||||
Non-related Party [Member] | Another Secured Convertible Note [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 75,000 | |||||||||||||||||||||||||||||||||||||||||||
Proceeds from convertible debt | $ 10,000 | |||||||||||||||||||||||||||||||||||||||||||
Non-related Party [Member] | Secured Convertible Note One [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 18.00% | |||||||||||||||||||||||||||||||||||||||||||
Non-related Party [Member] | Secured Convertible Note One [Member] | Per Month [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 1.50% | |||||||||||||||||||||||||||||||||||||||||||
Director [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 310,000 | 310,000 | 310,000 | $ 310,000 | $ 310,000 | |||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 5.00% | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 1.25 | |||||||||||||||||||||||||||||||||||||||||||
Third Party [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 250,000 | $ 250,000 | ||||||||||||||||||||||||||||||||||||||||||
Debt instrument interest rate | 10.00% | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion price per share | $ 7,000 | |||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 387,000 | 387,000 | ||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 300,000 | |||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | $ (9,000) | |||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | 378,000 | |||||||||||||||||||||||||||||||||||||||||||
Third Party Notes [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Debt instrument face value | 20,000 | 20,000 | 32,000 | |||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | 193,841 | $ 193,841 | $ 213,889 | |||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 200,000 | 53,764 | 72,038 | |||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | $ 53,226 | $ 59,097 | ||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | (33,226) | (27,097) | ||||||||||||||||||||||||||||||||||||||||||
Fair value of derivative liability | $ 360,718 | |||||||||||||||||||||||||||||||||||||||||||
Repayments of bebt | $ 193,889 | |||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | 250,000 | |||||||||||||||||||||||||||||||||||||||||||
Derivative liability | ||||||||||||||||||||||||||||||||||||||||||||
Accrued interest | $ 56,111 | |||||||||||||||||||||||||||||||||||||||||||
Third Party Notes [Member] | Convertible Note [Member] | ||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||
Convertible debt agreement value | $ 250,000 | $ 250,000 | ||||||||||||||||||||||||||||||||||||||||||
Number of common shares issued for conversion | 200,000 | |||||||||||||||||||||||||||||||||||||||||||
Debt conversion amount | $ 268,000 | |||||||||||||||||||||||||||||||||||||||||||
Gain (loss) on extinguishment of debt | 196,757 | |||||||||||||||||||||||||||||||||||||||||||
Outstanding convertible debt and accrued interest | $ 321,243 |
Derivative Liabilities - Schedu
Derivative Liabilities - Schedule of Assumptions Used Derivative Liabilities (Details) (10-K) | 12 Months Ended | |
Dec. 31, 2020 | Dec. 31, 2019 | |
Expected Volatility [Member] | Minimum [Member] | ||
Derivative liability, measurement input percentage | 243 | 176 |
Expected Volatility [Member] | Maximum [Member] | ||
Derivative liability, measurement input percentage | 531 | 374 |
Risk Free Interest Rate [Member] | Minimum [Member] | ||
Derivative liability, measurement input percentage | 0.09 | 1.6 |
Risk Free Interest Rate [Member] | Maximum [Member] | ||
Derivative liability, measurement input percentage | 0.18 | 2.6 |
Expected Term (Years) [Member] | Minimum [Member] | ||
Expected life (in years) | 2 months 30 days | 2 months 30 days |
Expected Term (Years) [Member] | Maximum [Member] | ||
Expected life (in years) | 1 year | 2 years |
Derivative Liabilities - Sche_2
Derivative Liabilities - Schedule of Derivative Liabilities Activity (Details) (10-K) - USD ($) | 12 Months Ended | |
Dec. 31, 2020 | Dec. 31, 2019 | |
Derivative Instruments and Hedging Activities Disclosure [Abstract] | ||
Derivative liabilities, beginning balance | $ 2,856,569 | $ 2,188,354 |
New issuances | 197,465 | 939,919 |
Extinguished | (10,440,286) | |
Change in fair value | 7,386,252 | (271,704) |
Derivative liabilities, ending balance | $ 2,856,569 |
Leases (Details Narrative)
Leases (Details Narrative) - USD ($) | Mar. 31, 2021 | Dec. 31, 2020 | Jul. 14, 2020 | Jul. 10, 2020 | Dec. 31, 2019 | Oct. 01, 2019 | Jan. 02, 2019 |
Lease receivables, payments expected to be received | $ 244,265 | $ 45,856 | |||||
Inventory | 143,358 | 30,000 | |||||
Operating lease, right-of-use asset | 221,898 | 249,319 | $ 138,531 | ||||
Operating lease liability | $ 236,219 | $ 276,741 | $ 137,160 | ||||
Weighted average discount rate | 11.98% | 11.98% | |||||
Fairfield, CA [Member] | |||||||
Operating lease, right-of-use asset | $ 164,114 | ||||||
Operating lease liability | 156,364 | ||||||
Remaining lease term | 1 year 5 months 1 day | 1 year 8 months 2 days | |||||
Prepaid rent | $ 7,750 | ||||||
Security deposit | $ 7,750 | $ 7,750 | |||||
Surrey, BC [Member] | |||||||
Operating lease, right-of-use asset | $ 133,825 | ||||||
Operating lease liability | 125,014 | ||||||
Remaining lease term | 2 years 3 months 29 days | 2 years 6 months 29 days | |||||
Prepaid rent | 8,811 | ||||||
Surrey, BC [Member] | CAD [Member] | |||||||
Prepaid rent | $ 11,948 | ||||||
Copier Lease [Member] | |||||||
Lease agreement term | 5 years | ||||||
Operating lease, right-of-use asset | $ 8,683 | ||||||
Operating lease liability | $ 8,683 | ||||||
Remaining lease term | 3 years 6 months | 3 years 9 months |
Leases (Details Narrative) (10-
Leases (Details Narrative) (10-K) - USD ($) | Apr. 02, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Mar. 31, 2021 | Jul. 14, 2020 | Jul. 10, 2020 | Oct. 01, 2019 | Jan. 02, 2019 |
Lease receivables, payments expected to be received | $ 45,856 | $ 244,265 | ||||||
Inventory | 30,000 | 143,358 | ||||||
Lease rental revenues | 45,856 | |||||||
Cost of goods sold | 30,000 | |||||||
Operating lease, right-of-use asset | 249,319 | $ 138,531 | 221,898 | |||||
Operating lease liability | $ 276,741 | 137,160 | $ 236,219 | |||||
Gain on termination of lease | $ 8,428 | |||||||
Weighted average discount rate | 11.98% | 11.98% | ||||||
Operating lease expense | $ 86,645 | $ 44,875 | ||||||
CAD [Member] | ||||||||
Gain on termination of lease | $ 11,294 | |||||||
Fairfield, CA [Member] | ||||||||
Operating lease, right-of-use asset | $ 164,114 | |||||||
Operating lease liability | 156,364 | |||||||
Remaining lease term | 1 year 8 months 2 days | 1 year 5 months 1 day | ||||||
Prepaid rent | $ 7,750 | |||||||
Security deposit | $ 7,750 | $ 7,750 | ||||||
Surrey, BC [Member] | ||||||||
Operating lease, right-of-use asset | $ 133,825 | |||||||
Operating lease liability | 125,014 | |||||||
Remaining lease term | 2 years 6 months 29 days | 2 years 3 months 29 days | ||||||
Prepaid rent | 8,811 | |||||||
Surrey, BC [Member] | CAD [Member] | ||||||||
Prepaid rent | $ 11,948 | |||||||
Copier Lease [Member] | ||||||||
Lease agreement term | 5 years | |||||||
Operating lease, right-of-use asset | $ 8,683 | |||||||
Operating lease liability | $ 8,683 | |||||||
Remaining lease term | 3 years 6 months | 3 years 9 months |
Leases - Schedule of Lease Rece
Leases - Schedule of Lease Receivables Recognized (Details) - USD ($) | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Leases [Abstract] | ||
Beginning balance | $ 42,856 | |
Additions | 244,265 | 45,856 |
Interest on lease receivables | 1,209 | |
Receipt of payments | (3,000) | |
Ending balance | 288,330 | 42,856 |
Current portion of lease receivables | (49,680) | (4,297) |
Long term potion of lease receivables | $ 238,650 | $ 38,559 |
Leases - Schedule of Lease Re_2
Leases - Schedule of Lease Receivables Recognized (Details) (10-K) - USD ($) | 3 Months Ended | 12 Months Ended |
Mar. 31, 2021 | Dec. 31, 2020 | |
Leases [Abstract] | ||
Beginning balance | $ 42,856 | |
Additions | 244,265 | 45,856 |
Receipt of payments | (3,000) | |
Ending balance | 288,330 | 42,856 |
Current portion of lease receivable | (49,680) | (4,297) |
Long term potion of lease receivable | $ 238,650 | $ 38,559 |
Leases - Schedule of Consolidat
Leases - Schedule of Consolidated Balance Sheet for Lease (Details) - USD ($) | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Leases [Abstract] | |||
Right-of-use assets, Cost | $ 302,581 | $ 302,477 | $ 178,202 |
Right-of-use assets, Accumulated depreciation | (80,683) | (53,158) | (39,671) |
Total right-of-use assets | 221,898 | 249,319 | 138,531 |
Lease liability, Current portion | 119,154 | 125,864 | 62,935 |
Lease liability, Long-term portion | 117,065 | 150,877 | 74,225 |
Total lease liability | $ 236,219 | $ 276,741 | $ 137,160 |
Leases - Schedule of Consolid_2
Leases - Schedule of Consolidated Balance Sheet for Lease (Details) (10-K) - USD ($) | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Leases [Abstract] | |||
Right-of-use assets, Cost | $ 302,581 | $ 302,477 | $ 178,202 |
Right-of-use assets, Accumulated depreciation | (80,683) | (53,158) | (39,671) |
Total right-of-use assets | 221,898 | 249,319 | 138,531 |
Lease liability, Current portion | 119,154 | 125,864 | 62,935 |
Lease liability, Long-term portion | 117,065 | 150,877 | 74,225 |
Total lease liability | $ 236,219 | $ 276,741 | $ 137,160 |
Leases - Schedule of Future Min
Leases - Schedule of Future Minimum Lease Payments (Details) - USD ($) | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Leases [Abstract] | |||
Remainder of 2021 | $ 102,881 | ||
2022 | 125,273 | $ 152,317 | |
2023 | 37,488 | 124,565 | |
2024 | 1,748 | 37,060 | |
Total future minimum lease payments | 267,390 | 315,678 | |
Discount | (31,171) | (38,937) | |
Total | 236,219 | 276,741 | $ 137,160 |
Current portion of operating lease liabilities | (119,154) | (125,864) | (62,935) |
Long-term portion of operating lease liabilities | $ 117,065 | $ 150,877 | $ 74,225 |
Leases - Schedule of Future M_2
Leases - Schedule of Future Minimum Lease Payments (Details) (10-K) - USD ($) | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Leases [Abstract] | |||
2021 | $ 125,273 | $ 152,317 | |
2022 | 37,488 | 124,565 | |
2023 | 1,748 | 37,060 | |
2024 | 1,736 | ||
Total future minimum lease payments | 267,390 | 315,678 | |
Discount | (31,171) | (38,937) | |
Total | 236,219 | 276,741 | $ 137,160 |
Current portion of operating lease liabilities | (119,154) | (125,864) | (62,935) |
Long-term portion of operating lease liabilities | $ 117,065 | $ 150,877 | $ 74,225 |
Mezzanine Equity (Details Narra
Mezzanine Equity (Details Narrative) - USD ($) | Feb. 15, 2021 | Feb. 04, 2021 | Dec. 31, 2020 | Dec. 23, 2020 | Dec. 07, 2020 | Nov. 06, 2020 | Oct. 14, 2020 | Sep. 30, 2020 | Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 22, 2020 | Oct. 26, 2020 | Mar. 02, 2020 |
Temporary Equity [Line Items] | |||||||||||||||
Preferred stock, shares authorized | 6,010,000 | 6,010,000 | 6,010,000 | 11,000,000 | |||||||||||
Preferred stock par value | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | |||||||||||
Proceeds from issuance of preferred shares | $ 1,500,000 | ||||||||||||||
Number of shares issued, shares | 8,062,244 | ||||||||||||||
Number of shares issued, value | $ 100,031 | $ 100,031 | $ 23,453 | ||||||||||||
Warrant [Member] | |||||||||||||||
Temporary Equity [Line Items] | |||||||||||||||
Fair value of warrants | $ 328,329 | $ 768,008 | $ 163,998 | $ 328,329 | $ 163,998 | $ 465,248 | |||||||||
Redeemable Series C Preferred Stock [Member] | |||||||||||||||
Temporary Equity [Line Items] | |||||||||||||||
Preferred stock, shares authorized | 5,000,000 | 10,000 | 5,000,000 | ||||||||||||
Preferred stock par value | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||
Redeemable Series D Preferred Stock [Member] | |||||||||||||||
Temporary Equity [Line Items] | |||||||||||||||
Preferred stock, shares authorized | 1,000,000 | 1,000,000 | 1,000,000 | ||||||||||||
Preferred stock par value | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||
Conversion of convertible preferred stock into common stock | 5 | 5 | 5 | ||||||||||||
Redeemable Series E Preferred Stock [Member] | |||||||||||||||
Temporary Equity [Line Items] | |||||||||||||||
Preferred stock, shares authorized | 5,000,000 | 5,000,000 | 5,000,000 | ||||||||||||
Preferred stock par value | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||
Conversion of convertible preferred stock into common stock | 4 | 4 | 4 | ||||||||||||
Redeemable Series F Preferred Stock [Member] | |||||||||||||||
Temporary Equity [Line Items] | |||||||||||||||
Preferred stock, shares authorized | 10,000 | 10,000 | 10,000 | ||||||||||||
Preferred stock par value | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||
Convertible preferred stock terms of conversion | Each share of Series F preferred shares is convertible into common stock at an amount equal to the lesser of (a) one hundred percent of the lowest traded price for the Company's stock for the fifteen trading days immediately preceding the relevant Conversion and (b) a twenty percent discount to the price of the common stock in an offering with gross proceeds of at least $10,000,000. | Each share of Series F preferred shares is convertible into common stock at an amount equal to the lesser of (a) one hundred percent of the lowest traded price for the Company's stock for the fifteen trading days immediately preceding the relevant Conversion and (b) a twenty percent discount to the price of the common stock in an offering with gross proceeds of at least $10,000,000. | |||||||||||||
Redeemable Series F Preferred Stock [Member] | Maximum [Member] | |||||||||||||||
Temporary Equity [Line Items] | |||||||||||||||
Proceeds from issuance of preferred shares | $ 10,000,000 | $ 10,000,000 | |||||||||||||
Series C Preferred Shares [Member] | |||||||||||||||
Temporary Equity [Line Items] | |||||||||||||||
Conversion of convertible preferred stock into common stock | 1,573 | 1,539,014 | 762 | 1,573 | 96,861 | ||||||||||
Proceeds from issuance of preferred shares | $ 200,000 | $ 300,000 | $ 200,000 | ||||||||||||
Number of common shares issued for debt conversion | 2,347 | ||||||||||||||
Debt conversion amount | $ 2,348,208 | ||||||||||||||
Number of shares issued, shares | 200 | 300 | 250 | 250 | 500 | ||||||||||
Series C Preferred Shares [Member] | Securities Purchase Agreement [Member] | |||||||||||||||
Temporary Equity [Line Items] | |||||||||||||||
Number of shares issued, shares | 200 | ||||||||||||||
Shares issued, price per share | $ 1,000 | ||||||||||||||
Series F Preferred Shares [Member] | |||||||||||||||
Temporary Equity [Line Items] | |||||||||||||||
Number of shares issued, shares | 3,000 | ||||||||||||||
Number of shares issued, value | $ 731,992 | ||||||||||||||
Series F Preferred Shares [Member] | Warrant [Member] | |||||||||||||||
Temporary Equity [Line Items] | |||||||||||||||
Conversion of convertible preferred stock into common stock | 1,573 | ||||||||||||||
Number of warrants granted | 3,000,000 | ||||||||||||||
Fair value of warrants | $ 768,008 | ||||||||||||||
Series F Preferred Shares [Member] | Securities Purchase Agreement [Member] | |||||||||||||||
Temporary Equity [Line Items] | |||||||||||||||
Number of shares issued, shares | 1,000 | ||||||||||||||
Shares issued, price per share | $ 1,000 | ||||||||||||||
Series F Preferred Shares [Member] | First Closing [Member] | |||||||||||||||
Temporary Equity [Line Items] | |||||||||||||||
Number of shares issued, shares | 1,500 | ||||||||||||||
Number of shares issued, value | $ 731,992 | ||||||||||||||
Series F Preferred Shares [Member] | Second Closing [Member] | |||||||||||||||
Temporary Equity [Line Items] | |||||||||||||||
Number of shares issued, shares | 1,500 | ||||||||||||||
Number of shares issued, value | $ 1,500,000 | ||||||||||||||
Series F Preferred Shares [Member] | Maximum [Member] | |||||||||||||||
Temporary Equity [Line Items] | |||||||||||||||
Number of shares issued, shares | 1,000 | ||||||||||||||
Purchase Shares [Member] | |||||||||||||||
Temporary Equity [Line Items] | |||||||||||||||
Number of shares issued, shares | 200 | ||||||||||||||
Commitment Shares [Member] | |||||||||||||||
Temporary Equity [Line Items] | |||||||||||||||
Number of shares issued, shares | 50 | ||||||||||||||
Preferred Shares [Member] | |||||||||||||||
Temporary Equity [Line Items] | |||||||||||||||
Number of shares issued, shares | 1,500 | ||||||||||||||
Number of shares issued, value | $ 731,992 | $ 1,500,000 |
Mezzanine Equity (Details Nar_2
Mezzanine Equity (Details Narrative) (10-K) - USD ($) | Feb. 15, 2021 | Dec. 31, 2020 | Dec. 23, 2020 | Dec. 22, 2020 | Dec. 07, 2020 | Nov. 06, 2020 | Oct. 14, 2020 | Sep. 30, 2020 | Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Jan. 15, 2021 |
Temporary Equity [Line Items] | |||||||||||||
Preferred stock, shares authorized | 6,010,000 | 6,010,000 | 6,010,000 | 11,000,000 | |||||||||
Preferred stock par value | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | |||||||||
Proceeds from issuance of preferred shares | $ 1,500,000 | ||||||||||||
Number of shares issued, shares | 8,062,244 | ||||||||||||
Number of shares issued, value | $ 100,031 | $ 100,031 | $ 23,453 | ||||||||||
Redeemable Series C Preferred Stock [Member] | |||||||||||||
Temporary Equity [Line Items] | |||||||||||||
Preferred stock, shares authorized | 5,000,000 | 10,000 | 5,000,000 | ||||||||||
Preferred stock par value | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||
Redeemable Series D Preferred Stock [Member] | |||||||||||||
Temporary Equity [Line Items] | |||||||||||||
Preferred stock, shares authorized | 1,000,000 | 1,000,000 | 1,000,000 | ||||||||||
Preferred stock par value | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||
Conversion of convertible preferred stock into common stock | 5 | 5 | 5 | ||||||||||
Redeemable Series E Preferred Stock [Member] | |||||||||||||
Temporary Equity [Line Items] | |||||||||||||
Preferred stock, shares authorized | 5,000,000 | 5,000,000 | 5,000,000 | ||||||||||
Preferred stock par value | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||
Conversion of convertible preferred stock into common stock | 4 | 4 | 4 | ||||||||||
Redeemable Series F Preferred Stock [Member] | |||||||||||||
Temporary Equity [Line Items] | |||||||||||||
Preferred stock, shares authorized | 10,000 | 10,000 | 10,000 | ||||||||||
Preferred stock par value | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||
Convertible preferred stock terms of conversion | Each share of Series F preferred shares is convertible into common stock at an amount equal to the lesser of (a) one hundred percent of the lowest traded price for the Company's stock for the fifteen trading days immediately preceding the relevant Conversion and (b) a twenty percent discount to the price of the common stock in an offering with gross proceeds of at least $10,000,000. | Each share of Series F preferred shares is convertible into common stock at an amount equal to the lesser of (a) one hundred percent of the lowest traded price for the Company's stock for the fifteen trading days immediately preceding the relevant Conversion and (b) a twenty percent discount to the price of the common stock in an offering with gross proceeds of at least $10,000,000. | |||||||||||
Redeemable Series F Preferred Stock [Member] | Maximum [Member] | |||||||||||||
Temporary Equity [Line Items] | |||||||||||||
Proceeds from issuance of preferred shares | $ 10,000,000 | $ 10,000,000 | |||||||||||
Series C Preferred Shares [Member] | |||||||||||||
Temporary Equity [Line Items] | |||||||||||||
Conversion of convertible preferred stock into common stock | 1,573 | 1,539,014 | 96,861 | 762 | 1,573 | ||||||||
Proceeds from issuance of preferred shares | $ 200,000 | $ 300,000 | $ 200,000 | ||||||||||
Number of common shares issued for debt conversion | 2,347 | ||||||||||||
Debt conversion amount | $ 2,348,208 | ||||||||||||
Number of shares issued, shares | 200 | 300 | 250 | 250 | 500 | ||||||||
Conversion of stock shares issued | 286 | 18 | |||||||||||
Series C Preferred Shares [Member] | Subsequent Event [Member] | |||||||||||||
Temporary Equity [Line Items] | |||||||||||||
Conversion of convertible preferred stock into common stock | 286 | ||||||||||||
Series C Preferred Shares [Member] | Securities Purchase Agreement [Member] | |||||||||||||
Temporary Equity [Line Items] | |||||||||||||
Number of shares issued, shares | 200 | ||||||||||||
Shares issued, price per share | $ 1,000 | ||||||||||||
Purchase Shares [Member] | |||||||||||||
Temporary Equity [Line Items] | |||||||||||||
Number of shares issued, shares | 200 | ||||||||||||
Commitment Shares [Member] | |||||||||||||
Temporary Equity [Line Items] | |||||||||||||
Number of shares issued, shares | 50 | ||||||||||||
Series F Preferred Shares [Member] | |||||||||||||
Temporary Equity [Line Items] | |||||||||||||
Number of shares issued, shares | 3,000 | ||||||||||||
Number of shares issued, value | $ 731,992 | ||||||||||||
Series F Preferred Shares [Member] | Securities Purchase Agreement [Member] | |||||||||||||
Temporary Equity [Line Items] | |||||||||||||
Number of shares issued, shares | 1,000 | ||||||||||||
Shares issued, price per share | $ 1,000 | ||||||||||||
Series F Preferred Shares [Member] | Maximum [Member] | |||||||||||||
Temporary Equity [Line Items] | |||||||||||||
Number of shares issued, shares | 1,000 | ||||||||||||
Preferred Shares [Member] | |||||||||||||
Temporary Equity [Line Items] | |||||||||||||
Number of shares issued, shares | 1,500 | ||||||||||||
Number of shares issued, value | $ 731,992 | $ 1,500,000 | |||||||||||
Series D Preferred Stock [Member] | |||||||||||||
Temporary Equity [Line Items] | |||||||||||||
Number of common shares issued for debt conversion | 100,500 | ||||||||||||
Series E Preferred Stock [Member] | |||||||||||||
Temporary Equity [Line Items] | |||||||||||||
Number of common shares issued for debt conversion | 4,649,908 | ||||||||||||
Series D Preferred Stock and Series E Preferred Stock [Member] | |||||||||||||
Temporary Equity [Line Items] | |||||||||||||
Debt conversion amount | $ 6,668,643 |
Preferred Stock (Details Narrat
Preferred Stock (Details Narrative) - USD ($) | Mar. 04, 2021 | Dec. 11, 2020 | Oct. 26, 2020 | May 21, 2020 | Oct. 29, 2019 | Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 22, 2020 |
Preferred stock, shares authorized | 3,010,000 | 3,010,000 | 3,010,000 | 14,010,000 | ||||||
Preferred stock par value | $ 0.001 | $ 0.001 | $ 0.001 | |||||||
Number of share issued for services, value | $ 138,750 | $ 636,448 | $ 1,360,784 | $ 1,287,437 | ||||||
Series A Preferred Stock [Member] | ||||||||||
Preferred stock, shares authorized | 3,000,000 | 3,000,000 | 3,000,000 | |||||||
Preferred stock par value | $ 0.001 | $ 0.001 | ||||||||
Number of common shares issued for debt conversion | 100 | |||||||||
Debt conversion amount | $ 1,340,000 | |||||||||
Number of share issued for services | 200,376 | |||||||||
Number of share issued for services, value | $ 200 | |||||||||
Series B Convertible Preferred Stock [Member] | ||||||||||
Preferred stock, shares authorized | 10,000 | 10,000 | 10,000 | |||||||
Preferred stock par value | $ 0.001 | $ 0.001 | ||||||||
Conversion of convertible preferred stock into common stock | 1,000,000 | 1,000,000 | ||||||||
Series B Preferred Stock [Member] | ||||||||||
Number of common shares issued for debt conversion | 37 | 100 | 136 | 100 | 132 | |||||
Debt conversion amount | $ 1,340,000 | $ 767,040 | $ 4,872,732 | |||||||
Number of share issued for services | 16 | |||||||||
Number of share issued for services, value | $ 849,600 | |||||||||
Conversion of stock shares issued | 4 | |||||||||
Series B Preferred Stock [Member] | Related Parties [Member] | ||||||||||
Number of common shares issued for debt conversion | 122 | |||||||||
Series B Preferred Stock [Member] | Former Director [Member] | ||||||||||
Number of common shares issued for debt conversion | 2 | |||||||||
Series B Preferred Stock [Member] | Warrant [Member] | ||||||||||
Number of common shares issued for debt conversion | 1,000,000 |
Preferred Stock (Details Narr_2
Preferred Stock (Details Narrative) (10-K) - USD ($) | Mar. 04, 2021 | Dec. 11, 2020 | Oct. 26, 2020 | May 21, 2020 | Oct. 29, 2019 | Mar. 26, 2019 | Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 22, 2020 |
Preferred stock, shares authorized | 3,010,000 | 3,010,000 | 3,010,000 | 14,010,000 | |||||||
Preferred stock par value | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||
Issuance of reverse stock split shares of common stock | 4,000 | ||||||||||
Reverse stock split, description | The Company effected a reverse stock split of its shares of common stock on a four thousand (4,000) old for one (1) new basis. | ||||||||||
Preferred stock, voting rights | The Company re-designated its Series A Preferred Stock. The Series A Preferred Stock shall be entitled to vote with the holders of the Company's Common Stock as a class at the rate of 665 common share votes per share of Series A Preferred Stock. | ||||||||||
Number of share issued for services, value | $ 138,750 | $ 636,448 | $ 1,360,784 | $ 1,287,437 | |||||||
Series A Preferred Stock [Member] | |||||||||||
Preferred stock, shares authorized | 3,000,000 | 3,000,000 | 3,000,000 | ||||||||
Preferred stock par value | $ 0.001 | $ 0.001 | |||||||||
Number of common shares issued for debt conversion | 100 | ||||||||||
Debt conversion amount | $ 1,340,000 | ||||||||||
Number of share issued for services | 200,376 | ||||||||||
Number of share issued for services, value | $ 200 | ||||||||||
Series B Convertible Preferred Stock [Member] | |||||||||||
Preferred stock, shares authorized | 10,000 | 10,000 | 10,000 | ||||||||
Preferred stock par value | $ 0.001 | $ 0.001 | |||||||||
Conversion of convertible preferred stock into common stock | 1,000,000 | 1,000,000 | |||||||||
Series B Preferred Stock [Member] | |||||||||||
Number of common shares issued for debt conversion | 37 | 100 | 136 | 100 | 132 | ||||||
Debt conversion amount | $ 1,340,000 | $ 767,040 | $ 4,872,732 | ||||||||
Conversion of stock shares issued | 4 | ||||||||||
Number of share issued for services | 16 | ||||||||||
Number of share issued for services, value | $ 849,600 | ||||||||||
Series B Preferred Stock [Member] | Related Parties [Member] | |||||||||||
Number of common shares issued for debt conversion | 122 | ||||||||||
Series B Preferred Stock [Member] | Former Director [Member] | |||||||||||
Number of common shares issued for debt conversion | 2 |
Common Stock and Additional P_3
Common Stock and Additional Paid in Capital (Details Narrative) - USD ($) | Mar. 04, 2021 | Feb. 15, 2021 | Dec. 07, 2020 | Nov. 06, 2020 | Oct. 26, 2020 | Oct. 14, 2020 | Sep. 30, 2020 | May 21, 2020 | Mar. 26, 2019 | Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 23, 2020 | Dec. 22, 2020 | Dec. 21, 2020 | Mar. 02, 2020 | May 23, 2019 | Mar. 25, 2019 |
Business Acquisition [Line Items] | |||||||||||||||||||
Reverse stock split | The Company effected a reverse stock split of its shares of common stock on a four thousand (4,000) old for one (1) new basis. | ||||||||||||||||||
Common stock, shares authorized | 750,000 | 350,000,000 | 350,000,000 | 150,000,000 | 350,000,000 | 150,000,000 | 150,000,000 | 3,000,000,000 | |||||||||||
Common stock, par value | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | |||||||||||||
Number of shares issued, shares | 8,062,244 | ||||||||||||||||||
Proceeds from common stock | $ 100,031 | ||||||||||||||||||
Stock issued during period, value, issued for services | $ 138,750 | 636,448 | $ 1,360,784 | $ 1,287,437 | |||||||||||||||
Shares issued on conversion of debt, shares | |||||||||||||||||||
Shares issued on conversion of debt | $ 566,555 | $ 3,577,005 | $ 506,468 | ||||||||||||||||
Warrants weighted average remaining contractual life | 3 years 2 months 12 days | 3 years 29 days | |||||||||||||||||
Warrants aggregate intrinsic value | $ 9,605,067 | $ 108,246 | |||||||||||||||||
Conversion of Convertible Debentures and Accrued Interest [Member] | |||||||||||||||||||
Business Acquisition [Line Items] | |||||||||||||||||||
Shares issued on conversion of debt, shares | 52,937,999 | ||||||||||||||||||
Debt conversion amount | $ 777,872 | ||||||||||||||||||
Series B Preferred Stock [Member] | |||||||||||||||||||
Business Acquisition [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 100 | ||||||||||||||||||
Number of share issued for services | 16 | ||||||||||||||||||
Stock issued during period, value, issued for services | $ 849,600 | ||||||||||||||||||
Shares issued on conversion of debt, shares | 37 | ||||||||||||||||||
Shares issued on conversion of debt | $ 208,680 | ||||||||||||||||||
Debt conversion amount | $ 1,340,000 | $ 767,040 | $ 4,872,732 | ||||||||||||||||
Number of warrants, value | $ 163,998 | ||||||||||||||||||
Series C Preferred Shares [Member] | |||||||||||||||||||
Business Acquisition [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 200 | 300 | 250 | 250 | 500 | ||||||||||||||
Shares issued on conversion of debt, shares | 762 | ||||||||||||||||||
Shares issued on conversion of debt | $ 762,296 | ||||||||||||||||||
Debt conversion amount | $ 2,348,208 | ||||||||||||||||||
Common Stock [Member] | |||||||||||||||||||
Business Acquisition [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 115,000 | 191,865 | 191,865 | ||||||||||||||||
Proceeds from common stock | $ 60,835 | $ 100,031 | |||||||||||||||||
Number of share issued for services | 150,000 | 320,000 | 4,303,000 | 72,295 | |||||||||||||||
Stock issued during period, value, issued for services | $ 150 | $ 320 | $ 1,360,784 | $ 72 | |||||||||||||||
Shares issued on conversion of debt, shares | 8,138,975 | 1,178,518 | 52,937,999 | 407,536 | |||||||||||||||
Shares issued on conversion of debt | $ 1,180 | $ 52,941 | $ 408 | ||||||||||||||||
Common Stock [Member] | Share Settled Debt [Member] | |||||||||||||||||||
Business Acquisition [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 7,118,548 | 2,363,532 | |||||||||||||||||
Proceeds from common stock | $ 970,976 | $ 214,286 | |||||||||||||||||
Common Stock [Member] | To Satisfy Shares to be Issued [Member] | |||||||||||||||||||
Business Acquisition [Line Items] | |||||||||||||||||||
Number of shares issued, shares | 16,880,146 | ||||||||||||||||||
Proceeds from common stock | $ 7,521,454 | ||||||||||||||||||
Common Stock [Member] | Consulting Services [Member] | |||||||||||||||||||
Business Acquisition [Line Items] | |||||||||||||||||||
Number of share issued for services | 150,000 | ||||||||||||||||||
Stock issued during period, value, issued for services | $ 138,750 | ||||||||||||||||||
Treasury Stock, Common [Member] | |||||||||||||||||||
Business Acquisition [Line Items] | |||||||||||||||||||
Shares issued on conversion of debt, shares | 1,751,288 | ||||||||||||||||||
Warrant [Member] | |||||||||||||||||||
Business Acquisition [Line Items] | |||||||||||||||||||
Number of warrants issued | 1,000,000 | 1,000,000 | 250,000 | 3,000,000 | 2,829,859 | ||||||||||||||
Warrants term | 3 years | 3 years | 2 years | 5 years | 5 years | ||||||||||||||
Warrants exercise price | $ 0.25 | $ 0.25 | $ 1 | $ 0.50 | $ 0.25 | ||||||||||||||
Number of warrants, value | $ 163,998 | $ 163,998 | $ 328,329 | $ 768,008 | $ 465,248 | ||||||||||||||
Warrants weighted average remaining contractual life | 2 years 11 months 12 days | ||||||||||||||||||
Warrants aggregate intrinsic value | $ 884,697 |
Common Stock and Additional P_4
Common Stock and Additional Paid in Capital (Details Narrative) (10-K) - USD ($) | Feb. 15, 2021 | Mar. 26, 2019 | Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 23, 2020 | Dec. 22, 2020 | Dec. 21, 2020 | Oct. 26, 2020 | Mar. 02, 2020 | May 23, 2019 | Mar. 25, 2019 |
Business Acquisition [Line Items] | |||||||||||||
Reverse stock split | The Company effected a reverse stock split of its shares of common stock on a four thousand (4,000) old for one (1) new basis. | ||||||||||||
Common stock, shares authorized | 750,000 | 350,000,000 | 350,000,000 | 150,000,000 | 350,000,000 | 150,000,000 | 150,000,000 | 3,000,000,000 | |||||
Common stock, par value | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | |||||||
Common stock voting right | Each share of common stock is entitled to one (1) vote. | ||||||||||||
Number of shares issued, shares | 8,062,244 | ||||||||||||
Proceeds from common stock | $ 100,031 | ||||||||||||
Stock issued during period, value, issued for services | $ 138,750 | 636,448 | $ 1,360,784 | $ 1,287,437 | |||||||||
Shares issued on conversion of debt, shares | |||||||||||||
Shares issued on conversion of debt | $ 566,555 | $ 3,577,005 | $ 506,468 | ||||||||||
Remaining common stock to be issued, shares | 8,138,975 | ||||||||||||
Remaining common stock to be issued | $ 1,436,044 | ||||||||||||
Warrants weighted average remaining contractual life | 3 years 2 months 12 days | 3 years 29 days | |||||||||||
Warrants aggregate intrinsic value | $ 9,605,067 | $ 108,246 | |||||||||||
Accounts Payable [Member] | |||||||||||||
Business Acquisition [Line Items] | |||||||||||||
Number of share issued for services | 32,000 | ||||||||||||
Stock issued during period, value, issued for services | $ 37,760 | ||||||||||||
Conversion of Convertible Debentures and Accrued Interest [Member] | |||||||||||||
Business Acquisition [Line Items] | |||||||||||||
Shares issued on conversion of debt, shares | 52,937,999 | ||||||||||||
Debt conversion amount | $ 777,872 | ||||||||||||
Conversion of Convertible Debentures Accrued Interest Accounts payable [Member] | |||||||||||||
Business Acquisition [Line Items] | |||||||||||||
Shares issued on conversion of debt, shares | 407,536 | ||||||||||||
Shares issued on conversion of debt | $ 506,468 | ||||||||||||
Debt conversion amount | $ 180,642 | ||||||||||||
Common Stock [Member] | |||||||||||||
Business Acquisition [Line Items] | |||||||||||||
Number of shares issued, shares | 115,000 | 191,865 | 191,865 | ||||||||||
Proceeds from common stock | $ 60,835 | $ 100,031 | |||||||||||
Number of share issued for services | 150,000 | 320,000 | 4,303,000 | 72,295 | |||||||||
Stock issued during period, value, issued for services | $ 150 | $ 320 | $ 1,360,784 | $ 72 | |||||||||
Shares issued on conversion of debt, shares | 8,138,975 | 1,178,518 | 52,937,999 | 407,536 | |||||||||
Shares issued on conversion of debt | $ 1,180 | $ 52,941 | $ 408 | ||||||||||
Common Stock [Member] | To Satisfy Shares to be Issued [Member] | |||||||||||||
Business Acquisition [Line Items] | |||||||||||||
Number of shares issued, shares | 16,880,146 | ||||||||||||
Proceeds from common stock | $ 7,521,454 | ||||||||||||
Common Stock [Member] | Share Settled Debt [Member] | |||||||||||||
Business Acquisition [Line Items] | |||||||||||||
Number of shares issued, shares | 7,118,548 | 2,363,532 | |||||||||||
Proceeds from common stock | $ 970,976 | $ 214,286 | |||||||||||
Common Stock [Member] | Pursuant to Share Settled Debt [Member] | |||||||||||||
Business Acquisition [Line Items] | |||||||||||||
Number of shares issued, shares | 3,264,285 | ||||||||||||
Proceeds from common stock | $ 52,229 | ||||||||||||
Common Stock To Be Issued [Member] | |||||||||||||
Business Acquisition [Line Items] | |||||||||||||
Number of shares issued, shares | 3,264,285 | ||||||||||||
Stock issued during period, value, issued for services | 1,224,000 | ||||||||||||
Shares issued on conversion of debt | |||||||||||||
Common Stock To Be Issued [Member] | Accounts Payable [Member] | |||||||||||||
Business Acquisition [Line Items] | |||||||||||||
Number of share issued for services | 4,874,690 | ||||||||||||
Stock issued during period, value, issued for services | $ 1,383,815 | ||||||||||||
Warrant [Member] | |||||||||||||
Business Acquisition [Line Items] | |||||||||||||
Number of warrants issued | 1,000,000 | 250,000 | 3,000,000 | 1,000,000 | 2,829,859 | ||||||||
Warrants term | 3 years | 2 years | 5 years | 3 years | 5 years | ||||||||
Warrants exercise price | $ 0.25 | $ 1 | $ 0.50 | $ 0.25 | $ 0.25 | ||||||||
Number of warrants, value | $ 163,998 | $ 328,329 | $ 768,008 | $ 163,998 | $ 465,248 | ||||||||
Warrants weighted average remaining contractual life | 2 years 11 months 12 days | ||||||||||||
Warrants aggregate intrinsic value | $ 884,697 |
Common Stock and Additional P_5
Common Stock and Additional Paid in Capital - Schedule of Common Stock Conversion into Debt (Details) - USD ($) | 3 Months Ended | 12 Months Ended | ||||
Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | ||||
Business Acquisition [Line Items] | ||||||
Common shares issued | ||||||
Fair value | $ 566,555 | $ 3,577,005 | $ 506,468 | |||
Common Stock One [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jan. 7, 2020 | Jan. 22, 2019 | ||||
Common shares issued | 53,764 | 10,189 | ||||
Fair value | [1] | $ 53,226 | $ 28,527 | |||
Converted balance | 20,000 | [2] | 15,690 | [3] | ||
Loss on conversion | $ (33,226) | $ (12,837) | ||||
Common Stock Two [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Feb. 4, 2020 | Mar. 11, 2019 | ||||
Common shares issued | 135,802 | 18,606 | ||||
Fair value | [1] | $ 127,654 | $ 37,211 | |||
Converted balance | 20,000 | [2] | 12,280 | [3] | ||
Loss on conversion | $ (107,654) | $ (24,931) | ||||
Common Stock Three [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Feb. 7, 2020 | Mar. 15, 2019 | ||||
Common shares issued | 151,234 | 27,137 | ||||
Fair value | [1] | $ 142,160 | $ 54,238 | |||
Converted balance | 24,500 | [2] | 17,899 | [3] | ||
Loss on conversion | $ (117,660) | $ (36,339) | ||||
Common Stock Four [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Feb. 26, 2020 | Jun. 17, 2019 | ||||
Common shares issued | 151,515 | 45,216 | ||||
Fair value | [1] | $ 45,455 | $ 58,781 | |||
Converted balance | 20,000 | [2] | 31,651 | [3] | ||
Loss on conversion | $ (25,455) | $ (27,130) | ||||
Common Stock Five [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Feb. 26, 2020 | Jun. 20, 2019 | ||||
Common shares issued | 140,151 | 34,450 | ||||
Fair value | [1] | $ 39,242 | $ 36,517 | |||
Converted balance | 18,500 | [2] | 19,895 | [3] | ||
Loss on conversion | $ (20,742) | $ (16,622) | ||||
Common Stock Six [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Mar. 9, 2020 | Jul. 17, 2019 | ||||
Common shares issued | 170,000 | 37,900 | ||||
Fair value | [1] | $ 27,200 | $ 33,352 | |||
Converted balance | 13,090 | [2] | 5,628 | [3] | ||
Loss on conversion | $ (14,110) | $ (27,724) | ||||
Common Stock Seven [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Mar. 9, 2020 | Aug. 26, 2019 | ||||
Common shares issued | 195,547 | 40,000 | ||||
Fair value | [1] | $ 68,441 | $ 27,020 | |||
Converted balance | 13,000 | [2] | 6,620 | [3] | ||
Loss on conversion | $ (55,441) | $ (20,400) | ||||
Common Stock Eight [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Mar. 11, 2020 | Sep. 18, 2019 | ||||
Common shares issued | 180,505 | 39,500 | ||||
Fair value | [1] | $ 63,177 | $ 49,376 | |||
Converted balance | 12,000 | [2] | 8,255 | [3] | ||
Loss on conversion | $ (51,177) | $ (41,121) | ||||
Common Stock Nine [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Apr. 1, 2020 | Oct. 11, 2019 | ||||
Common shares issued | 140,000 | 35,000 | ||||
Fair value | [1] | $ 9,800 | $ 44,450 | |||
Converted balance | 3,889 | [2] | 13,475 | [3] | ||
Loss on conversion | $ (5,911) | $ (30,975) | ||||
Common Stock Ten [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Apr. 1, 2020 | Nov. 13, 2019 | ||||
Common shares issued | 220,000 | 47,500 | ||||
Fair value | [1] | $ 15,400 | $ 77,899 | |||
Converted balance | 6,666 | [2] | 18,810 | [3] | ||
Loss on conversion | $ (8,734) | $ (59,089) | ||||
Common Stock Eleven [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Apr. 2, 2020 | Nov. 7, 2019 | ||||
Common shares issued | 218,678 | 23,149 | ||||
Fair value | [1] | $ 16,379 | $ 18,519 | |||
Converted balance | 7,000 | [2] | 10,000 | [3] | ||
Loss on conversion | $ (9,379) | $ (8,519) | ||||
Common Stock Twelve [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Apr. 21, 2020 | Dec. 19, 2019 | ||||
Common shares issued | 264,026 | 48,889 | ||||
Fair value | [1] | $ 24,649 | $ 40,578 | |||
Converted balance | 8,000 | [2] | 22,000 | [3] | ||
Loss on conversion | $ (16,649) | $ (18,578) | ||||
Common Stock Thirteen [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | May 15, 2020 | |||||
Common shares issued | 258,000 | |||||
Fair value | [1] | $ 25,800 | ||||
Converted balance | [2] | 7,166 | ||||
Loss on conversion | $ (18,634) | |||||
Common Stock Fourteen [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | May 19, 2020 | |||||
Common shares issued | 426,000 | |||||
Fair value | [1] | $ 80,940 | ||||
Converted balance | [2] | 17,338 | ||||
Loss on conversion | $ (63,602) | |||||
Common Stock Fifteen [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | May 19, 2020 | |||||
Common shares issued | 675,675 | |||||
Fair value | [1] | $ 100,000 | ||||
Converted balance | [2] | 30,000 | ||||
Loss on conversion | $ (70,000) | |||||
Common Stock Sixteen [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | May 19, 2020 | |||||
Common shares issued | 350,000 | |||||
Fair value | [1] | $ 33,250 | ||||
Converted balance | [2] | 12,705 | ||||
Loss on conversion | $ (20,545) | |||||
Common Stock Seventeen [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | May 19, 2020 | |||||
Common shares issued | 337,837 | |||||
Fair value | [1] | $ 50,000 | ||||
Converted balance | [2] | 15,000 | ||||
Loss on conversion | $ (35,000) | |||||
Common Stock Eighteen [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | May 21, 2020 | |||||
Common shares issued | 298,606 | |||||
Fair value | [1] | $ 56,735 | ||||
Converted balance | [2] | 13,258 | ||||
Loss on conversion | $ (43,477) | |||||
Common Stock Nineteen [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | May 21, 2020 | |||||
Common shares issued | 611,111 | |||||
Fair value | [1] | $ 116,111 | ||||
Converted balance | [2] | 27,750 | ||||
Loss on conversion | $ (88,361) | |||||
Common Stock Twenty [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jul. 8, 2020 | |||||
Common shares issued | 500,000 | |||||
Fair value | [1] | $ 45,000 | ||||
Converted balance | [2] | 10,500 | ||||
Loss on conversion | $ (34,500) | |||||
Common Stock Twenty One [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jul. 8, 2020 | |||||
Common shares issued | 857,142 | |||||
Fair value | [1] | $ 72,857 | ||||
Converted balance | [2] | 18,000 | ||||
Loss on conversion | $ (54,857) | |||||
Common Stock Twenty Two [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jul. 8, 2020 | |||||
Common shares issued | 600,000 | |||||
Fair value | [1] | $ 22,800 | ||||
Converted balance | [2] | 11,549 | ||||
Loss on conversion | $ (11,251) | |||||
Common Stock Twenty Three [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jul. 8, 2020 | |||||
Common shares issued | 639,846 | |||||
Fair value | [1] | $ 51,188 | ||||
Converted balance | [2] | 13,437 | ||||
Loss on conversion | $ (37,751) | |||||
Common Stock Twenty Four [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jul. 8, 2020 | |||||
Common shares issued | 880,952 | |||||
Fair value | [1] | $ 70,476 | ||||
Converted balance | [2] | 18,500 | ||||
Loss on conversion | $ (51,976) | |||||
Common Stock Twenty Five [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jul. 10, 2020 | |||||
Common shares issued | 809,523 | |||||
Fair value | [1] | $ 29,952 | ||||
Converted balance | [2] | 17,000 | ||||
Loss on conversion | $ (12,952) | |||||
Common Stock Twenty Six [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jul. 17, 2020 | |||||
Common shares issued | 1,121,212 | |||||
Fair value | [1] | $ 55,948 | ||||
Converted balance | [2] | 18,500 | ||||
Loss on conversion | $ (37,448) | |||||
Common Stock Twenty Seven [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jul. 17, 2020 | |||||
Common shares issued | 1,151,515 | |||||
Fair value | [1] | $ 46,291 | ||||
Converted balance | [2] | 19,500 | ||||
Loss on conversion | $ (26,791) | |||||
Common Stock Twenty Eight [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jul. 20, 2020 | |||||
Common shares issued | 1,130,000 | |||||
Fair value | [1] | $ 45,426 | ||||
Converted balance | [2] | 17,091 | ||||
Loss on conversion | $ (28,335) | |||||
Common Stock Twenty Nine [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jul. 23, 2020 | |||||
Common shares issued | 879,157 | |||||
Fair value | [1] | $ 43,870 | ||||
Converted balance | [2] | 14,506 | ||||
Loss on conversion | $ (29,364) | |||||
Common Stock Thirty [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 3, 2020 | |||||
Common shares issued | 1,309,824 | |||||
Fair value | [1] | $ 35,234 | ||||
Converted balance | [2] | 14,146 | ||||
Loss on conversion | $ (21,088) | |||||
Common Stock Thirty One [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 3, 2020 | |||||
Common shares issued | 1,638,117 | |||||
Fair value | [1] | $ 33,991 | ||||
Converted balance | [2] | 17,692 | ||||
Loss on conversion | $ (16,299) | |||||
Common Stock Thirty Two [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 10, 2020 | |||||
Common shares issued | 1,412,525 | |||||
Fair value | [1] | $ 30,553 | ||||
Converted balance | [2] | 15,255 | ||||
Loss on conversion | $ (15,298) | |||||
Common Stock Thirty Three [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 13, 2020 | |||||
Common shares issued | 1,000,000 | |||||
Fair value | [1] | $ 20,100 | ||||
Converted balance | [2] | 15,000 | ||||
Loss on conversion | $ (5,100) | |||||
Common Stock Thirty Four [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 13, 2020 | |||||
Common shares issued | 1,130,000 | |||||
Fair value | [1] | $ 25,877 | ||||
Converted balance | [2] | 11,311 | ||||
Loss on conversion | $ (14,566) | |||||
Common Stock Thirty Five [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 13, 2020 | |||||
Common shares issued | 1,465,201 | |||||
Fair value | [1] | $ 29,451 | ||||
Converted balance | [2] | 16,000 | ||||
Loss on conversion | $ (13,451) | |||||
Common Stock Thirty Six [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 19, 2020 | |||||
Common shares issued | 1,484,615 | |||||
Fair value | [1] | $ 22,269 | ||||
Converted balance | [2] | 19,300 | ||||
Loss on conversion | $ (2,969) | |||||
Common Stock Thirty Seven [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 25, 2020 | |||||
Common shares issued | 1,750,000 | |||||
Fair value | [1] | $ 125,125 | ||||
Converted balance | [2] | 11,340 | ||||
Loss on conversion | $ (113,785) | |||||
Common Stock Thirty Eight [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 25, 2020 | |||||
Common shares issued | 1,483,146 | |||||
Fair value | [1] | $ 106,045 | ||||
Converted balance | [2] | 13,200 | ||||
Loss on conversion | $ (92,845) | |||||
Common Stock Thirty Nine [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 25, 2020 | |||||
Common shares issued | 620,033 | |||||
Fair value | [1] | $ 44,332 | ||||
Converted balance | [2] | 4,018 | ||||
Loss on conversion | $ (40,314) | |||||
Common Stock Forty [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 25, 2020 | |||||
Common shares issued | 1,490,000 | |||||
Fair value | [1] | $ 106,535 | ||||
Converted balance | [2] | 8,851 | ||||
Loss on conversion | $ (97,684) | |||||
Common Stock Forty One [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 25, 2020 | |||||
Common shares issued | 1,893,939 | |||||
Fair value | [1] | $ 135,417 | ||||
Converted balance | [2] | 12,500 | ||||
Loss on conversion | $ (122,917) | |||||
Common Stock Forty Two [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 26, 2020 | |||||
Common shares issued | 1,818,182 | |||||
Fair value | [1] | $ 130,000 | ||||
Converted balance | [2] | 12,000 | ||||
Loss on conversion | $ (118,000) | |||||
Common Stock Forty Three [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 27, 2020 | |||||
Common shares issued | 1,808,989 | |||||
Fair value | [1] | $ 156,839 | ||||
Converted balance | [2] | 16,100 | ||||
Loss on conversion | $ (140,739) | |||||
Common Stock Forty Four [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 31, 2020 | |||||
Common shares issued | 1,808,989 | |||||
Fair value | [1] | $ 84,842 | ||||
Converted balance | [2] | 16,100 | ||||
Loss on conversion | $ (68,742) | |||||
Common Stock Forty Five [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Sep. 1, 2020 | |||||
Common shares issued | 1,560,000 | |||||
Fair value | [1] | $ 79,560 | ||||
Converted balance | [2] | 9,266 | ||||
Loss on conversion | $ (70,294) | |||||
Common Stock Forty Six [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Sep. 2, 2020 | |||||
Common shares issued | 1,808,989 | |||||
Fair value | [1] | $ 80,283 | ||||
Converted balance | [2] | 16,100 | ||||
Loss on conversion | $ (64,183) | |||||
Common Stock Forty Seven [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Sep. 9, 2020 | |||||
Common shares issued | 1,808,989 | |||||
Fair value | [1] | $ 66,119 | ||||
Converted balance | [2] | 16,100 | ||||
Loss on conversion | $ (50,019) | |||||
Common Stock Forty Eight [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Sep. 10, 2020 | |||||
Common shares issued | 2,727,273 | |||||
Fair value | [1] | $ 92,045 | ||||
Converted balance | [2] | 18,000 | ||||
Loss on conversion | $ (74,045) | |||||
Common Stock Forty Nine [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Sep. 14, 2020 | |||||
Common shares issued | 1,560,000 | |||||
Fair value | [1] | $ 46,566 | ||||
Converted balance | [2] | 9,266 | ||||
Loss on conversion | $ (37,300) | |||||
Common Stock Fifty [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Sep. 17, 2020 | |||||
Common shares issued | 345,291 | |||||
Fair value | [1] | $ 12,879 | ||||
Converted balance | [2] | 7,700 | ||||
Loss on conversion | $ (5,179) | |||||
Common Stock Fifty One [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Sep. 18, 2020 | |||||
Common shares issued | 2,938,117 | |||||
Fair value | [1] | $ 113,705 | ||||
Converted balance | [2] | 19,039 | ||||
Loss on conversion | $ (94,666) | |||||
Common Stock Fifty Two [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Sep. 22, 2020 | |||||
Common shares issued | 1,515,151 | |||||
Fair value | [1] | $ 57,879 | ||||
Converted balance | [2] | 10,000 | ||||
Loss on conversion | $ (47,879) | |||||
Common Stock Fifty Three [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Sep. 24, 2020 | |||||
Common shares issued | 412,831 | |||||
Fair value | [1] | $ 51,232 | ||||
Converted balance | [2] | 5,699 | ||||
Loss on conversion | $ (45,533) | |||||
Common Stock Fifty Four [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Sep. 29, 2020 | |||||
Common shares issued | 2,600,000 | |||||
Fair value | [1] | $ 310,700 | ||||
Converted balance | [2] | 15,444 | ||||
Loss on conversion | $ (295,256) | |||||
Common Stock [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Common shares issued | 52,937,999 | 407,536 | ||||
Fair value | [1] | $ 3,577,005 | $ 506,468 | |||
Converted balance | 777,872 | [2] | 182,203 | [3] | ||
Loss on conversion | $ (2,799,133) | $ (324,265) | ||||
[1] | Fair values are derived based on the closing price of the Company's common stock on the date of the conversion notice. | |||||
[2] | Converted balance includes portions of principal, accrued interest, financing fees, interest penalties and other fees converted upon the issuance of shares of common stock. | |||||
[3] | Converted balance includes portions of principal, accrued interest, accounts payable, financing fees and interest penalties converted upon the issuance of shares of common stock. |
Common Stock and Additional P_6
Common Stock and Additional Paid in Capital - Schedule of Common Stock Conversion into Debt (Details) (10-K) - USD ($) | 3 Months Ended | 12 Months Ended | ||||
Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | ||||
Business Acquisition [Line Items] | ||||||
Common shares issued | ||||||
Fair value | $ 566,555 | $ 3,577,005 | $ 506,468 | |||
Common Stock One [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jan. 7, 2020 | Jan. 22, 2019 | ||||
Common shares issued | 53,764 | 10,189 | ||||
Fair value | [1] | $ 53,226 | $ 28,527 | |||
Converted balance | 20,000 | [2] | 15,690 | [3] | ||
Loss on conversion | $ (33,226) | $ (12,837) | ||||
Common Stock Two [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Feb. 4, 2020 | Mar. 11, 2019 | ||||
Common shares issued | 135,802 | 18,606 | ||||
Fair value | [1] | $ 127,654 | $ 37,211 | |||
Converted balance | 20,000 | [2] | 12,280 | [3] | ||
Loss on conversion | $ (107,654) | $ (24,931) | ||||
Common Stock Three [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Feb. 7, 2020 | Mar. 15, 2019 | ||||
Common shares issued | 151,234 | 27,137 | ||||
Fair value | [1] | $ 142,160 | $ 54,238 | |||
Converted balance | 24,500 | [2] | 17,899 | [3] | ||
Loss on conversion | $ (117,660) | $ (36,339) | ||||
Common Stock Four [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Feb. 26, 2020 | Jun. 17, 2019 | ||||
Common shares issued | 151,515 | 45,216 | ||||
Fair value | [1] | $ 45,455 | $ 58,781 | |||
Converted balance | 20,000 | [2] | 31,651 | [3] | ||
Loss on conversion | $ (25,455) | $ (27,130) | ||||
Common Stock Five [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Feb. 26, 2020 | Jun. 20, 2019 | ||||
Common shares issued | 140,151 | 34,450 | ||||
Fair value | [1] | $ 39,242 | $ 36,517 | |||
Converted balance | 18,500 | [2] | 19,895 | [3] | ||
Loss on conversion | $ (20,742) | $ (16,622) | ||||
Common Stock Six [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Mar. 9, 2020 | Jul. 17, 2019 | ||||
Common shares issued | 170,000 | 37,900 | ||||
Fair value | [1] | $ 27,200 | $ 33,352 | |||
Converted balance | 13,090 | [2] | 5,628 | [3] | ||
Loss on conversion | $ (14,110) | $ (27,724) | ||||
Common Stock Seven [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Mar. 9, 2020 | Aug. 26, 2019 | ||||
Common shares issued | 195,547 | 40,000 | ||||
Fair value | [1] | $ 68,441 | $ 27,020 | |||
Converted balance | 13,000 | [2] | 6,620 | [3] | ||
Loss on conversion | $ (55,441) | $ (20,400) | ||||
Common Stock Eight [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Mar. 11, 2020 | Sep. 18, 2019 | ||||
Common shares issued | 180,505 | 39,500 | ||||
Fair value | [1] | $ 63,177 | $ 49,376 | |||
Converted balance | 12,000 | [2] | 8,255 | [3] | ||
Loss on conversion | $ (51,177) | $ (41,121) | ||||
Common Stock Nine [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Apr. 1, 2020 | Oct. 11, 2019 | ||||
Common shares issued | 140,000 | 35,000 | ||||
Fair value | [1] | $ 9,800 | $ 44,450 | |||
Converted balance | 3,889 | [2] | 13,475 | [3] | ||
Loss on conversion | $ (5,911) | $ (30,975) | ||||
Common Stock Ten [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Apr. 1, 2020 | Nov. 13, 2019 | ||||
Common shares issued | 220,000 | 47,500 | ||||
Fair value | [1] | $ 15,400 | $ 77,899 | |||
Converted balance | 6,666 | [2] | 18,810 | [3] | ||
Loss on conversion | $ (8,734) | $ (59,089) | ||||
Common Stock Eleven [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Apr. 2, 2020 | Nov. 7, 2019 | ||||
Common shares issued | 218,678 | 23,149 | ||||
Fair value | [1] | $ 16,379 | $ 18,519 | |||
Converted balance | 7,000 | [2] | 10,000 | [3] | ||
Loss on conversion | $ (9,379) | $ (8,519) | ||||
Common Stock Twelve [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Apr. 21, 2020 | Dec. 19, 2019 | ||||
Common shares issued | 264,026 | 48,889 | ||||
Fair value | [1] | $ 24,649 | $ 40,578 | |||
Converted balance | 8,000 | [2] | 22,000 | [3] | ||
Loss on conversion | $ (16,649) | $ (18,578) | ||||
Common Stock Thirteen [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | May 15, 2020 | |||||
Common shares issued | 258,000 | |||||
Fair value | [1] | $ 25,800 | ||||
Converted balance | [2] | 7,166 | ||||
Loss on conversion | $ (18,634) | |||||
Common Stock Fourteen [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | May 19, 2020 | |||||
Common shares issued | 426,000 | |||||
Fair value | [1] | $ 80,940 | ||||
Converted balance | [2] | 17,338 | ||||
Loss on conversion | $ (63,602) | |||||
Common Stock Fifteen [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | May 19, 2020 | |||||
Common shares issued | 675,675 | |||||
Fair value | [1] | $ 100,000 | ||||
Converted balance | [2] | 30,000 | ||||
Loss on conversion | $ (70,000) | |||||
Common Stock Sixteen [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | May 19, 2020 | |||||
Common shares issued | 350,000 | |||||
Fair value | [1] | $ 33,250 | ||||
Converted balance | [2] | 12,705 | ||||
Loss on conversion | $ (20,545) | |||||
Common Stock Seventeen [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | May 19, 2020 | |||||
Common shares issued | 337,837 | |||||
Fair value | [1] | $ 50,000 | ||||
Converted balance | [2] | 15,000 | ||||
Loss on conversion | $ (35,000) | |||||
Common Stock Eighteen [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | May 21, 2020 | |||||
Common shares issued | 298,606 | |||||
Fair value | [1] | $ 56,735 | ||||
Converted balance | [2] | 13,258 | ||||
Loss on conversion | $ (43,477) | |||||
Common Stock Nineteen [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | May 21, 2020 | |||||
Common shares issued | 611,111 | |||||
Fair value | [1] | $ 116,111 | ||||
Converted balance | [2] | 27,750 | ||||
Loss on conversion | $ (88,361) | |||||
Common Stock Twenty [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jul. 8, 2020 | |||||
Common shares issued | 500,000 | |||||
Fair value | [1] | $ 45,000 | ||||
Converted balance | [2] | 10,500 | ||||
Loss on conversion | $ (34,500) | |||||
Common Stock Twenty One [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jul. 8, 2020 | |||||
Common shares issued | 857,142 | |||||
Fair value | [1] | $ 72,857 | ||||
Converted balance | [2] | 18,000 | ||||
Loss on conversion | $ (54,857) | |||||
Common Stock Twenty Two [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jul. 8, 2020 | |||||
Common shares issued | 600,000 | |||||
Fair value | [1] | $ 22,800 | ||||
Converted balance | [2] | 11,549 | ||||
Loss on conversion | $ (11,251) | |||||
Common Stock Twenty Three [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jul. 8, 2020 | |||||
Common shares issued | 639,846 | |||||
Fair value | [1] | $ 51,188 | ||||
Converted balance | [2] | 13,437 | ||||
Loss on conversion | $ (37,751) | |||||
Common Stock Twenty Four [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jul. 8, 2020 | |||||
Common shares issued | 880,952 | |||||
Fair value | [1] | $ 70,476 | ||||
Converted balance | [2] | 18,500 | ||||
Loss on conversion | $ (51,976) | |||||
Common Stock Twenty Five [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jul. 10, 2020 | |||||
Common shares issued | 809,523 | |||||
Fair value | [1] | $ 29,952 | ||||
Converted balance | [2] | 17,000 | ||||
Loss on conversion | $ (12,952) | |||||
Common Stock Twenty Six [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jul. 17, 2020 | |||||
Common shares issued | 1,121,212 | |||||
Fair value | [1] | $ 55,948 | ||||
Converted balance | [2] | 18,500 | ||||
Loss on conversion | $ (37,448) | |||||
Common Stock Twenty Seven [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jul. 17, 2020 | |||||
Common shares issued | 1,151,515 | |||||
Fair value | [1] | $ 46,291 | ||||
Converted balance | [2] | 19,500 | ||||
Loss on conversion | $ (26,791) | |||||
Common Stock Twenty Eight [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jul. 20, 2020 | |||||
Common shares issued | 1,130,000 | |||||
Fair value | [1] | $ 45,426 | ||||
Converted balance | [2] | 17,091 | ||||
Loss on conversion | $ (28,335) | |||||
Common Stock Twenty Nine [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Jul. 23, 2020 | |||||
Common shares issued | 879,157 | |||||
Fair value | [1] | $ 43,870 | ||||
Converted balance | [2] | 14,506 | ||||
Loss on conversion | $ (29,364) | |||||
Common Stock Thirty [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 3, 2020 | |||||
Common shares issued | 1,309,824 | |||||
Fair value | [1] | $ 35,234 | ||||
Converted balance | [2] | 14,146 | ||||
Loss on conversion | $ (21,088) | |||||
Common Stock Thirty One [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 3, 2020 | |||||
Common shares issued | 1,638,117 | |||||
Fair value | [1] | $ 33,991 | ||||
Converted balance | [2] | 17,692 | ||||
Loss on conversion | $ (16,299) | |||||
Common Stock Thirty Two [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 10, 2020 | |||||
Common shares issued | 1,412,525 | |||||
Fair value | [1] | $ 30,553 | ||||
Converted balance | [2] | 15,255 | ||||
Loss on conversion | $ (15,298) | |||||
Common Stock Thirty Three [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 13, 2020 | |||||
Common shares issued | 1,000,000 | |||||
Fair value | [1] | $ 20,100 | ||||
Converted balance | [2] | 15,000 | ||||
Loss on conversion | $ (5,100) | |||||
Common Stock Thirty Four [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 13, 2020 | |||||
Common shares issued | 1,130,000 | |||||
Fair value | [1] | $ 25,877 | ||||
Converted balance | [2] | 11,311 | ||||
Loss on conversion | $ (14,566) | |||||
Common Stock Thirty Five [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 13, 2020 | |||||
Common shares issued | 1,465,201 | |||||
Fair value | [1] | $ 29,451 | ||||
Converted balance | [2] | 16,000 | ||||
Loss on conversion | $ (13,451) | |||||
Common Stock Thirty Six [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 19, 2020 | |||||
Common shares issued | 1,484,615 | |||||
Fair value | [1] | $ 22,269 | ||||
Converted balance | [2] | 19,300 | ||||
Loss on conversion | $ (2,969) | |||||
Common Stock Thirty Seven [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 25, 2020 | |||||
Common shares issued | 1,750,000 | |||||
Fair value | [1] | $ 125,125 | ||||
Converted balance | [2] | 11,340 | ||||
Loss on conversion | $ (113,785) | |||||
Common Stock Thirty Eight [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 25, 2020 | |||||
Common shares issued | 1,483,146 | |||||
Fair value | [1] | $ 106,045 | ||||
Converted balance | [2] | 13,200 | ||||
Loss on conversion | $ (92,845) | |||||
Common Stock Thirty Nine [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 25, 2020 | |||||
Common shares issued | 620,033 | |||||
Fair value | [1] | $ 44,332 | ||||
Converted balance | [2] | 4,018 | ||||
Loss on conversion | $ (40,314) | |||||
Common Stock Forty [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 25, 2020 | |||||
Common shares issued | 1,490,000 | |||||
Fair value | [1] | $ 106,535 | ||||
Converted balance | [2] | 8,851 | ||||
Loss on conversion | $ (97,684) | |||||
Common Stock Forty One [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 25, 2020 | |||||
Common shares issued | 1,893,939 | |||||
Fair value | [1] | $ 135,417 | ||||
Converted balance | [2] | 12,500 | ||||
Loss on conversion | $ (122,917) | |||||
Common Stock Forty Two [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 26, 2020 | |||||
Common shares issued | 1,818,182 | |||||
Fair value | [1] | $ 130,000 | ||||
Converted balance | [2] | 12,000 | ||||
Loss on conversion | $ (118,000) | |||||
Common Stock Forty Three [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 27, 2020 | |||||
Common shares issued | 1,808,989 | |||||
Fair value | [1] | $ 156,839 | ||||
Converted balance | [2] | 16,100 | ||||
Loss on conversion | $ (140,739) | |||||
Common Stock Forty Four [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Aug. 31, 2020 | |||||
Common shares issued | 1,808,989 | |||||
Fair value | [1] | $ 84,842 | ||||
Converted balance | [2] | 16,100 | ||||
Loss on conversion | $ (68,742) | |||||
Common Stock Forty Five [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Sep. 1, 2020 | |||||
Common shares issued | 1,560,000 | |||||
Fair value | [1] | $ 79,560 | ||||
Converted balance | [2] | 9,266 | ||||
Loss on conversion | $ (70,294) | |||||
Common Stock Forty Six [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Sep. 2, 2020 | |||||
Common shares issued | 1,808,989 | |||||
Fair value | [1] | $ 80,283 | ||||
Converted balance | [2] | 16,100 | ||||
Loss on conversion | $ (64,183) | |||||
Common Stock Forty Seven [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Sep. 9, 2020 | |||||
Common shares issued | 1,808,989 | |||||
Fair value | [1] | $ 66,119 | ||||
Converted balance | [2] | 16,100 | ||||
Loss on conversion | $ (50,019) | |||||
Common Stock Forty Eight [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Sep. 10, 2020 | |||||
Common shares issued | 2,727,273 | |||||
Fair value | [1] | $ 92,045 | ||||
Converted balance | [2] | 18,000 | ||||
Loss on conversion | $ (74,045) | |||||
Common Stock Forty Nine [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Sep. 14, 2020 | |||||
Common shares issued | 1,560,000 | |||||
Fair value | [1] | $ 46,566 | ||||
Converted balance | [2] | 9,266 | ||||
Loss on conversion | $ (37,300) | |||||
Common Stock Fifty [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Sep. 17, 2020 | |||||
Common shares issued | 345,291 | |||||
Fair value | [1] | $ 12,879 | ||||
Converted balance | [2] | 7,700 | ||||
Loss on conversion | $ (5,179) | |||||
Common Stock Fifty One [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Sep. 18, 2020 | |||||
Common shares issued | 2,938,117 | |||||
Fair value | [1] | $ 113,705 | ||||
Converted balance | [2] | 19,039 | ||||
Loss on conversion | $ (94,666) | |||||
Common Stock Fifty Two [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Sep. 22, 2020 | |||||
Common shares issued | 1,515,151 | |||||
Fair value | [1] | $ 57,879 | ||||
Converted balance | [2] | 10,000 | ||||
Loss on conversion | $ (47,879) | |||||
Common Stock Fifty Three [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Sep. 24, 2020 | |||||
Common shares issued | 412,831 | |||||
Fair value | [1] | $ 51,232 | ||||
Converted balance | [2] | 5,699 | ||||
Loss on conversion | $ (45,533) | |||||
Common Stock Fifty Four [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Date issued | Sep. 29, 2020 | |||||
Common shares issued | 2,600,000 | |||||
Fair value | [1] | $ 310,700 | ||||
Converted balance | [2] | 15,444 | ||||
Loss on conversion | $ (295,256) | |||||
Common Stock [Member] | ||||||
Business Acquisition [Line Items] | ||||||
Common shares issued | 52,937,999 | 407,536 | ||||
Fair value | [1] | $ 3,577,005 | $ 506,468 | |||
Converted balance | 777,872 | [2] | 182,203 | [3] | ||
Loss on conversion | $ (2,799,133) | $ (324,265) | ||||
[1] | Fair values are derived based on the closing price of the Company's common stock on the date of the conversion notice. | |||||
[2] | Converted balance includes portions of principal, accrued interest, financing fees, interest penalties and other fees converted upon the issuance of shares of common stock. | |||||
[3] | Converted balance includes portions of principal, accrued interest, accounts payable, financing fees and interest penalties converted upon the issuance of shares of common stock. |
Common Stock and Additional P_7
Common Stock and Additional Paid in Capital - Schedule of Warrants Assumptions (Details) | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Risk Free Interest Rate [Member] | |||
Operating Loss Carryforwards [Line Items] | |||
Warrants and rights outstanding, measurement input, percent | 0.18 | 1.62 | |
Expected Term (Years) [Member] | |||
Operating Loss Carryforwards [Line Items] | |||
Warrants and rights outstanding, measurement input, term | 3 years | 3 years | |
Expected Dividend Rate [Member] | |||
Operating Loss Carryforwards [Line Items] | |||
Warrants and rights outstanding, measurement input, percent | 0 | 0 | 0 |
Expected Volatility [Member] | |||
Operating Loss Carryforwards [Line Items] | |||
Warrants and rights outstanding, measurement input, percent | 299.7 | 280 |
Common Stock and Additional P_8
Common Stock and Additional Paid in Capital - Schedule of Warrants Assumptions (Details) (10-K) | Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 |
Risk Free Interest Rate [Member] | |||
Operating Loss Carryforwards [Line Items] | |||
Warrants and rights outstanding, measurement input, percent | 0.18 | 1.62 | |
Risk Free Interest Rate [Member] | Minimum [Member] | |||
Operating Loss Carryforwards [Line Items] | |||
Warrants and rights outstanding, measurement input, percent | 0.13 | ||
Risk Free Interest Rate [Member] | Maximum [Member] | |||
Operating Loss Carryforwards [Line Items] | |||
Warrants and rights outstanding, measurement input, percent | 0.88 | ||
Expected Term (Years) [Member] | |||
Operating Loss Carryforwards [Line Items] | |||
Warrants and rights outstanding, measurement input, term | 3 years | 3 years | |
Expected Term (Years) [Member] | Minimum [Member] | |||
Operating Loss Carryforwards [Line Items] | |||
Warrants and rights outstanding, measurement input, term | 2 years | ||
Expected Term (Years) [Member] | Maximum [Member] | |||
Operating Loss Carryforwards [Line Items] | |||
Warrants and rights outstanding, measurement input, term | 5 years | ||
Expected Dividend Rate [Member] | |||
Operating Loss Carryforwards [Line Items] | |||
Warrants and rights outstanding, measurement input, percent | 0 | 0 | 0 |
Expected Volatility [Member] | |||
Operating Loss Carryforwards [Line Items] | |||
Warrants and rights outstanding, measurement input, percent | 299.7 | 280 | |
Expected Volatility [Member] | Minimum [Member] | |||
Operating Loss Carryforwards [Line Items] | |||
Warrants and rights outstanding, measurement input, percent | 266 | ||
Expected Volatility [Member] | Maximum [Member] | |||
Operating Loss Carryforwards [Line Items] | |||
Warrants and rights outstanding, measurement input, percent | 321 |
Common Stock and Additional P_9
Common Stock and Additional Paid in Capital - Schedule of Warrants Outstanding (Details) - $ / shares | 3 Months Ended | 12 Months Ended | |
Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 | |
Equity [Abstract] | |||
Warrants, Outstanding, Beginning Balance | 12,939,813 | 6,859,954 | |
Warrants, Granted | 1,000,000 | 6,079,859 | 6,859,954 |
Warrants, Exercised | |||
Warrants, Expired | |||
Warrants, Outstanding, Ending Balance | 13,939,813 | 12,939,813 | 6,859,954 |
Weighted Average Exercise Price, Outstanding, Beginning Balance | $ 0.60 | $ 0.77 | |
Weighted Average Exercise Price, Granted | 0.25 | 0.40 | 0.77 |
Weighted Average Exercise Price, Exercised | |||
Weighted Average Exercise Price, Expired | |||
Weighted Average Exercise Price, Outstanding, Ending Balance | $ 0.57 | $ 0.60 | $ 0.77 |
Common Stock and Additional _10
Common Stock and Additional Paid in Capital - Schedule of Warrants Outstanding (Details) (10-K) - $ / shares | 3 Months Ended | 12 Months Ended | |
Mar. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019 | |
Equity [Abstract] | |||
Warrants, Outstanding, Beginning Balance | 12,939,813 | 6,859,954 | |
Warrants, Granted | 1,000,000 | 6,079,859 | 6,859,954 |
Warrants, Exercised | |||
Warrants, Expired | |||
Warrants, Outstanding, Ending Balance | 13,939,813 | 12,939,813 | 6,859,954 |
Weighted Average Exercise Price, Outstanding, Beginning Balance | $ 0.60 | $ 0.77 | |
Weighted Average Exercise Price, Granted | 0.25 | 0.40 | 0.77 |
Weighted Average Exercise Price, Exercised | |||
Weighted Average Exercise Price, Expired | |||
Weighted Average Exercise Price, Outstanding, Ending Balance | $ 0.57 | $ 0.60 | $ 0.77 |
Related Party Transactions (Det
Related Party Transactions (Details Narrative) - USD ($) | Mar. 04, 2021 | Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 |
Related Party Transaction [Line Items] | |||||
Number of share issued for services, value | $ 138,750 | $ 636,448 | $ 1,360,784 | $ 1,287,437 | |
Series B Preferred Stock [Member] | |||||
Related Party Transaction [Line Items] | |||||
Number of share issued for services | 16 | ||||
Number of share issued for services, value | $ 849,600 | ||||
President, CEO and CFO [Member] | |||||
Related Party Transaction [Line Items] | |||||
Related party transactions owed amount | 317,997 | $ 263,409 | |||
Payment of salary | 162,362 | $ 50,000 | $ 170,381 | ||
Accrued bonus | $ 87,362 |
Related Party Transactions (D_2
Related Party Transactions (Details Narrative) (10-K) - USD ($) | May 21, 2020 | Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 |
Related Party Transaction [Line Items] | |||||
Number of shares issued, shares | 8,062,244 | ||||
Number of shares issued, value | $ 100,031 | $ 100,031 | $ 23,453 | ||
Series B Convertible Preferred Shares [Member] | |||||
Related Party Transaction [Line Items] | |||||
Number of shares issued, shares | 136 | ||||
Number of shares issued, value | $ 767,040 | ||||
Series B Convertible Preferred Shares [Member] | Director [Member] | |||||
Related Party Transaction [Line Items] | |||||
Number of shares issued, shares | 2 | ||||
President, CEO and CFO [Member] | |||||
Related Party Transaction [Line Items] | |||||
Related party transactions owed amount | 317,997 | 263,409 | |||
Management fee expenses | 300,000 | 100,000 | |||
Payment of salary | $ 162,362 | $ 50,000 | 170,381 | ||
Son of the President, CEO and CFO [Member] | |||||
Related Party Transaction [Line Items] | |||||
Related party transactions owed amount | 7,260 | ||||
Son of the President, CEO and CFO [Member] | CAD [Member] | |||||
Related Party Transaction [Line Items] | |||||
Related party transactions owed amount | $ 9,450 | ||||
Related Parties [Member] | Series B Convertible Preferred Shares [Member] | |||||
Related Party Transaction [Line Items] | |||||
Number of shares issued, shares | 122 |
Contingencies (Details Narrativ
Contingencies (Details Narrative) - USD ($) | Feb. 15, 2021 | Feb. 11, 2021 | Oct. 10, 2017 | Jun. 13, 2017 | May 24, 2017 | Sep. 07, 2016 | Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Aug. 25, 2020 | Jun. 05, 2020 |
Debt principal amount | $ 120,000 | $ 150,000 | ||||||||||
Damages in excess | $ 270,000 | |||||||||||
Contingencies loss | $ 72,500 | |||||||||||
Number of shares issued, shares | 8,062,244 | |||||||||||
Number of common stock shares owed | 1,848,130 | |||||||||||
Contingent liability | $ 115,000 | |||||||||||
Number of shares issued, value | $ 100,031 | 100,031 | $ 23,453 | |||||||||
Accrued liabilities | $ 54,165 | |||||||||||
Restricted Stock [Member] | ||||||||||||
Number of shares issued, shares | 115,000 | 115,000 | ||||||||||
Number of shares issued, value | $ 60,835 | |||||||||||
Debt Settlement Agreement [Member] | ||||||||||||
Debt principal amount | 250,000 | |||||||||||
Proceeds from convertible debt | $ 250,000 | $ 250,000 | ||||||||||
Number of common shares issued for conversion | 200,000 | |||||||||||
Debt conversion amount | $ 268,000 | |||||||||||
Outstanding convertible debt and accrued interest | 268,000 | |||||||||||
Cash paid as litigation settlement | $ 250,000 | |||||||||||
Number of shares issued, shares | 200,000 | |||||||||||
Consulting Agreement [Member] | ||||||||||||
Litigation settlement | $ 72,000 | |||||||||||
Chetu Inc. [Member] | ||||||||||||
Litigation settlement | $ 27,335 | |||||||||||
Litigation settlement interest | $ 4,939 | |||||||||||
Trade and other payables | $ 47,023 | $ 47,023 | $ 40,227 | |||||||||
Coastal Investment Partners LLC [Member] | Three 8% Convertible Promissory Notes [Member] | ||||||||||||
Debt principal amount | $ 261,389 | |||||||||||
Damages in excess | $ 250,000 |
Contingencies (Details Narrat_2
Contingencies (Details Narrative) (10-K) - USD ($) | Feb. 15, 2021 | Feb. 11, 2021 | Nov. 10, 2020 | Apr. 30, 2018 | Oct. 10, 2017 | Jun. 13, 2017 | May 24, 2017 | Sep. 07, 2016 | Mar. 31, 2021 | Dec. 31, 2020 | Aug. 25, 2020 | Jun. 05, 2020 | Dec. 31, 2019 | Apr. 09, 2018 |
Debt principal amount | $ 120,000 | $ 150,000 | ||||||||||||
Damages in excess | $ 270,000 | |||||||||||||
Contingencies loss | $ 72,500 | |||||||||||||
Number of common stock shares owed | 1,848,130 | |||||||||||||
Contingent liability | $ 115,000 | |||||||||||||
Number of shares issued, shares | 8,062,244 | |||||||||||||
Restricted Stock [Member] | ||||||||||||||
Number of shares issued, shares | 115,000 | 115,000 | ||||||||||||
Minimum [Member] | ||||||||||||||
Damages in excess | $ 200,000 | |||||||||||||
Maximum [Member] | ||||||||||||||
Damages in excess | 1,000,000 | |||||||||||||
Consulting Agreement [Member] | ||||||||||||||
Litigation settlement | $ 72,000 | |||||||||||||
Debt Settlement Agreement [Member] | ||||||||||||||
Debt principal amount | 250,000 | |||||||||||||
Proceeds from convertible debt | $ 250,000 | $ 250,000 | ||||||||||||
Number of common shares issued for conversion | 200,000 | |||||||||||||
Debt conversion amount | $ 268,000 | |||||||||||||
Outstanding convertible debt and accrued interest | 268,000 | |||||||||||||
Cash paid as litigation settlement | $ 250,000 | |||||||||||||
Number of shares issued, shares | 200,000 | |||||||||||||
Chetu Inc. [Member] | ||||||||||||||
Litigation settlement | $ 27,335 | |||||||||||||
Litigation settlement interest | $ 4,939 | |||||||||||||
Trade and other payables | $ 47,023 | $ 47,023 | $ 40,227 | |||||||||||
Coastal Investment Partners LLC [Member] | Three 8% Convertible Promissory Notes [Member] | ||||||||||||||
Debt principal amount | $ 261,389 | |||||||||||||
Damages in excess | $ 250,000 | |||||||||||||
JSJ Investments Inc [Member] | ||||||||||||||
Cash paid as litigation settlement | $ 100,000 | |||||||||||||
Settlement date | November 10, 2020 | |||||||||||||
JSJ Investments Inc [Member] | 10% Convertible Promissory Notes [Member] | ||||||||||||||
Litigation settlement interest | $ 172,845 | |||||||||||||
Debt principal amount | $ 135,000 |
Income Tax (Details Narrative)
Income Tax (Details Narrative) (10-K) - USD ($) | 12 Months Ended | |
Dec. 31, 2020 | Dec. 31, 2019 | |
Income Tax Disclosure [Abstract] | ||
Current income tax expense benefit | ||
Deferred income tax expense benefit | ||
Net operating loss | $ 51,310,040 | $ 45,132,941 |
Income Tax - Schedule of Compon
Income Tax - Schedule of Component of Loss Before Income Tax and Non-Controlling Interest (Details) (10-K) - USD ($) | 3 Months Ended | 12 Months Ended | ||
Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Income Tax Disclosure [Abstract] | ||||
Loss before income tax | $ (1,351,571) | $ (2,957,959) | $ (6,177,099) | $ (3,078,120) |
Income tax | ||||
Effective tax rate | 21.00% | 21.00% |
Supplemental Cash Flow Inform_3
Supplemental Cash Flow Information - Schedule of Supplemental Cash Flow Information (Details) - USD ($) | 3 Months Ended | 12 Months Ended | ||
Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Supplemental Cash Flow Elements [Abstract] | ||||
Income tax payments | ||||
Interest payments | 56,111 | 21,206 | 46,500 | |
Shares issued for convertible notes payable and accrued interest | 566,555 | 5,501,965 | 506,468 | |
Shares issued for share settled debt | $ 60,835 | $ 2,246,334 | $ 634,498 |
Supplemental Cash Flow Inform_4
Supplemental Cash Flow Information - Schedule of Supplemental Cash Flow Information (Details) (10-K) - USD ($) | 3 Months Ended | 12 Months Ended | ||
Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | |
Supplemental Cash Flow Elements [Abstract] | ||||
Income tax payments | ||||
Interest payments | 56,111 | 21,206 | 46,500 | |
Shares issued for convertible notes payable and accrued interest | 566,555 | 5,501,965 | 506,468 | |
Shares issued and to be issued for share-settled debt | $ 60,835 | 2,246,334 | 634,498 | |
Convertible debenture issued for financing fees | 250,419 | |||
Preferred shares exchanged for shares to be issued | 11,541,375 | |||
Initial recognition of lease assets | 306,622 | 178,202 | ||
Initial recognition of lease liabilities | $ 290,061 | $ 171,648 |
Subsequent Events (Details Narr
Subsequent Events (Details Narrative) - USD ($) | Feb. 15, 2021 | Dec. 07, 2020 | Nov. 06, 2020 | Oct. 14, 2020 | Sep. 30, 2020 | May 14, 2021 | Mar. 31, 2021 | Dec. 31, 2020 |
Subsequent Event [Line Items] | ||||||||
Number of shares issued, shares | 8,062,244 | |||||||
Series C Preferred Shares [Member] | ||||||||
Subsequent Event [Line Items] | ||||||||
Conversion of shares | 286 | |||||||
Carrying value of shares converted | $ 286,302 | |||||||
Number of shares issued, shares | 200 | 300 | 250 | 250 | 500 | |||
Subsequent Event [Member] | Series C Preferred Shares [Member] | ||||||||
Subsequent Event [Line Items] | ||||||||
Conversion of shares | 250 | |||||||
Carrying value of shares converted | $ 200,000 | |||||||
Subsequent Event [Member] | Common Stock [Member] | ||||||||
Subsequent Event [Line Items] | ||||||||
Conversion of shares | 1,102,942 |
Subsequent Events (Details Na_2
Subsequent Events (Details Narrative) (10-K) - USD ($) | Feb. 15, 2021 | Dec. 07, 2020 | Nov. 06, 2020 | Oct. 14, 2020 | Sep. 30, 2020 | Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 23, 2020 | Dec. 22, 2020 |
Subsequent Event [Line Items] | |||||||||||
Number of shares issued, shares | 8,062,244 | ||||||||||
Number of shares issued, value | $ 100,031 | $ 100,031 | $ 23,453 | ||||||||
Share Settled Debt [Member] | |||||||||||
Subsequent Event [Line Items] | |||||||||||
Common stock cancelled | 1,751,288 | ||||||||||
Series C Preferred Shares [Member] | |||||||||||
Subsequent Event [Line Items] | |||||||||||
Shares issued after conversion | 762 | 1,573 | 1,539,014 | 96,861 | |||||||
Conversion of shares | 286 | ||||||||||
Carrying value of shares converted | $ 286,302 | ||||||||||
Number of shares issued, shares | 200 | 300 | 250 | 250 | 500 | ||||||
Series B Preferred Stock [Member] | |||||||||||
Subsequent Event [Line Items] | |||||||||||
Number of shares issued, shares | 100 | ||||||||||
Number of shares issued, value | $ 1,340,000 | ||||||||||
Number of warrants issued | 1,000,000 | ||||||||||
Number of warrants, value | $ 163,998 | ||||||||||
Series F Preferred Shares [Member] | |||||||||||
Subsequent Event [Line Items] | |||||||||||
Number of shares issued, shares | 3,000 | ||||||||||
Number of shares issued, value | $ 731,992 | ||||||||||
Common Stock [Member] | |||||||||||
Subsequent Event [Line Items] | |||||||||||
Shares issued after conversion | 1,539,014 | ||||||||||
Number of shares issued, shares | 115,000 | 191,865 | 191,865 | ||||||||
Number of shares issued, value | $ 192 | $ 192 | |||||||||
Common Stock [Member] | Share Settled Debt [Member] | |||||||||||
Subsequent Event [Line Items] | |||||||||||
Number of shares issued, shares | 7,118,548 | 2,363,532 | |||||||||
Common Stock To Be Issued [Member] | |||||||||||
Subsequent Event [Line Items] | |||||||||||
Number of shares issued, shares | 3,264,285 | ||||||||||
Number of shares issued, value | $ 52,229 | $ 23,453 | |||||||||
Common Stock To Be Issued One[Member] | |||||||||||
Subsequent Event [Line Items] | |||||||||||
Number of shares issued, shares | 300,000 | ||||||||||
Number of shares issued, value | $ 387,000 | ||||||||||
Common Stock To Be Issued Two [Member] | |||||||||||
Subsequent Event [Line Items] | |||||||||||
Number of shares issued, shares | 35,148 | ||||||||||
Number of shares issued, value | $ 45,341 | ||||||||||
Conversion of Common Stock to Series C Preferred Shares [Member] | |||||||||||
Subsequent Event [Line Items] | |||||||||||
Shares issued after conversion | 18 | ||||||||||
Conversion of shares | 96,861 | ||||||||||
Carrying value of shares converted | $ 18,131 | ||||||||||
Conversion of Common Stock to Series B Preferred Shares [Member] | |||||||||||
Subsequent Event [Line Items] | |||||||||||
Shares issued after conversion | 17 | ||||||||||
Conversion of shares | 1,700,000 | ||||||||||
Carrying value of shares converted | $ 95,880 | ||||||||||
Conversion of Common Stock to Series B Preferred Shares [Member] | Board of Directors [Member] | |||||||||||
Subsequent Event [Line Items] | |||||||||||
Shares issued after conversion | 16 | ||||||||||
Conversion of shares | 100,000 | ||||||||||
Carrying value of shares converted | $ 849,600 | ||||||||||
Common Stock One [Member] | |||||||||||
Subsequent Event [Line Items] | |||||||||||
Number of shares issued, shares | 375,000 | ||||||||||
Number of shares issued, value | $ 502,500 | ||||||||||
Common Stock Two [Member] | |||||||||||
Subsequent Event [Line Items] | |||||||||||
Number of shares issued, shares | 200,000 | ||||||||||
Number of shares issued, value | $ 268,000 | ||||||||||
Common Stock Three [Member] | |||||||||||
Subsequent Event [Line Items] | |||||||||||
Number of shares issued, shares | 3,964,542 | ||||||||||
Number of shares issued, value | $ 180,974 | ||||||||||
Common Stock Four [Member] | |||||||||||
Subsequent Event [Line Items] | |||||||||||
Number of shares issued, shares | 150,000 | ||||||||||
Number of shares issued, value | $ 138,750 | ||||||||||
Common Stock Five [Member] | |||||||||||
Subsequent Event [Line Items] | |||||||||||
Number of shares issued, shares | 115,000 | ||||||||||
Number of shares issued, value | $ 60,835 | ||||||||||
Conversion of Common Stock to Series C Preferred Shares [Member] | |||||||||||
Subsequent Event [Line Items] | |||||||||||
Shares issued after conversion | 168 | ||||||||||
Conversion of shares | 695,173 | ||||||||||
Carrying value of shares converted | $ 51,999 |