Cannasys (MJTK) S-1 2 Feb 16 2015 FY IPO registration Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 12, 2015
Document and Entity Information
Entity Registrant Name	CANNASYS INC
Document Type	S1
Document Period End Date	Sep. 30, 2015
Amendment Flag	false
Entity Central Index Key	1,417,028
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		11,576,045
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Entity Incorporation, Date of Incorporation	Aug. 25, 1999
Trading Symbol	mjtk

Balance Sheets (9_30_15)

Balance Sheets (9/30/15) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Current Assets:
Cash	$ 19,381	$ 525,720
Accounts receivable	800	2,224
Prepaid expenses and other assets		2,828
Total Current Assets	20,181	530,772
Property & equipment, net	5,884	7,987
Software license	205,000	25,000
Deposit	12,502	12,502
Total Assets	243,567	576,261
Current Liabilities:
Accounts payable	54,723	21,133
Accrued expenses	62,121	54,070
Notes payable	200,000
Due to a related party		1,320
Total Current Liabilities	316,844	76,523
Total Liabilities	$ 316,844	$ 76,523
Commitments and Contingencies
Stockholders' Equity:
Preferred stock, $0.001 par value, 5,000,000 shares authorized, no shares issued
Common stock, $0.001 par value, 75,000,000 shares authorized, 11,298,405 and 11,043,755 shares issued and outstanding, respectively	$ 11,299	$ 11,044
Additional paid-in capital	2,538,519	2,247,524
Accumulated deficit	(2,623,095)	(1,758,830)
Total Stockholders' Equity	(73,277)	499,738
Total Liabilities and Stockholders' Equity	$ 243,567	$ 576,261

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) (9/30/15) - $ / shares	Sep. 30, 2015	Dec. 31, 2014	Nov. 12, 2014	Aug. 14, 2014	Dec. 31, 2013
Statement of Financial Position
Common Stock, par or stated value	$ 0.001	$ 0.001			$ 0.001
Common Stock, shares authorized	75,000,000	75,000,000	75,000,000		75,000,000
Common Stock, shares issued	11,298,405	11,043,755			3,960,000
Common Stock, shares outstanding	11,298,405	11,043,755		4,398,088	3,960,000
Preferred Stock, par or stated value	$ 0.001	$ 0.001			$ 0.001
Preferred Stock, shares authorized	5,000,000	5,000,000	5,000,000		5,000,000
Preferred Stock, shares issued	0

Statements of Operations (9_30_

Statements of Operations (9/30/15) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Statement
Sales revenue	$ 48,156	$ 1,627	$ 76,404	$ 1,627
Cost of goods sold	6,800	1,832	10,018	8,874
Gross Margin	41,356	(205)	66,386	(7,247)
Operating Expenses:
Professional fees	58,847	61,314	155,827	61,314
Salary and wage expense	335,297	1,098,398	572,151	1,148,747
General and administrative	96,394	47,496	200,585	227,560
Total Operating Expenses	490,538	1,207,208	928,563	1,437,621
Loss from Operations	(449,182)	(1,207,413)	(862,177)	(1,444,868)
Other expense:
Interest expense	(1,410)		(2,088)
Total other expense	(1,410)		(2,088)
Loss before provision for income taxes	$ (450,592)	$ (1,207,413)	$ (864,265)	$ (1,444,868)
Provision for income taxes
Net loss	$ (450,592)	$ (1,207,413)	$ (864,265)	$ (1,444,868)
Basic and diluted loss per common share	$ (0.04)	$ (0.13)	$ (0.08)	$ (0.24)
Weighted average number of common shares outstanding	11,274,053	9,062,217	11,135,605	6,020,440

Statements of Cash Flows (9_30_

Statements of Cash Flows (9/30/15) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flow from operating activities
Net loss	$ (864,265)	$ (1,444,868)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	2,103	0
Stock-based compensation	208,000
Change in operating assets and liabilities:
Increase (decrease) in accounts receivable	1,424
Increase (decrease) in prepaids	2,828	1,685
Increase in other assets	(96,750)
Increase (decrease) in related-party payable	(1,320)	1,320
Increase in accounts payable	33,590	20,361
Increase in accrued expenses	8,051	1,032,942
Net cash used in operating activities	(706,339)	(388,560)
Cash flows (used) /provided by investing activities
Cash acquired in merger		35,719
Net cash provided by investing activities		35,719
Cash flows from financing activities
Proceeds from loans	200,000	500,000
Proceeds from the sales of common stock		200,000
Proceeds from stock subscription payable		252,000
Net cash provided by financing activities	200,000	952,000
Net increase (decrease)in cash	(506,339)	599,159
Cash at beginning of the period	525,720	88,389
Cash at end of the period	$ 19,381	$ 687,548
Supplemental Disclosures:
Interest paid
Income taxes paid
Supplemental disclosure of non-cash activities
Common stock issued for software license	$ 83,249

Balance Sheets (12_31_2014)

Balance Sheets (12/31/2014) - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013	Oct. 03, 2013
Current Assets:
Cash	$ 19,381	$ 525,720	$ 687,548	$ 88,389	$ 0
Accounts receivable	800	2,224
Prepaid expenses and other assets		2,828		1,685
Total Current Assets	20,181	530,772		90,074
Property & equipment, net	5,884	7,987		0
Software license	205,000	25,000
Deposit	12,502	12,502
Total Assets	243,567	576,261		90,074
Current Liabilities:
Accounts payable	54,723	21,133		10,000
Accrued expenses	62,121	54,070		2,579
Due to a related party		1,320
Total Current Liabilities	316,844	76,523		12,579
Total Liabilities	$ 316,844	$ 76,523		$ 12,579
Stockholders' Equity:
Preferred stock, $0.001 par value, 5,000,000 shares authorized, no shares issued
Common stock, $0.001 par value, 75,000,000 shares authorized, 11,043,755 and 3,960,000 shares issued and outstanding, respectively	$ 11,299	$ 11,044		$ 3,960
Additional paid-in capital	2,538,519	2,247,524		106,028
Accumulated deficit	(2,623,095)	(1,758,830)		(32,493)
Total Stockholders' Equity	(73,277)	499,738		77,495
Total Liabilities and Stockholders' Equity	$ 243,567	$ 576,261		$ 90,074

Balance Sheets (Parenthetical)7

Balance Sheets (Parenthetical) (12/31/2014) - $ / shares	Dec. 31, 2014	Dec. 31, 2013
Statement of Financial Position
Common Stock, par or stated value	$ 0.001	$ 0.001
Common Stock, shares authorized	75,000,000	75,000,000
Common Stock, shares issued	11,043,755	3,960,000
Common Stock, shares outstanding	11,043,755	3,960,000
Preferred Stock, par or stated value	$ 0.001	$ 0.001
Preferred Stock, shares authorized	5,000,000	5,000,000
Preferred Stock, shares issued
Preferred Stock, shares outstanding

Statements of Operations (12_31

Statements of Operations (12/31/2014) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
Income Statement
Sales revenue	$ 0	$ 6,538
Cost of goods sold	0	12,006
Gross Margin	0	(5,468)
Operating Expenses:
Stock compensation expense	0	1,012,500
Professional fees	0	130,642
Salary and wage expense	0	274,057
General and administrative	32,493	125,132
Research and development expense	0	178,538
Total Operating Expenses	32,493	1,720,869
Loss from Operations	(32,493)	(1,726,337)
Net loss	$ (32,493)	$ (1,726,337)
Basic and diluted loss per common share	$ 0	$ (0.24)
Weighted average number of common shares outstanding	3,960,000	7,282,387

Statement of Stockholders' Equi

Statement of Stockholders' Equity (12/31/2014) - USD ($)	Common Stock	Additional Paid In Capital	Accumulated Deficit	Total
Stockholders' Equity, beginning of period, Value at Oct. 03, 2013
Stockholders' Equity, beginning of period, Shares at Oct. 03, 2013
Issuance of common stock for cash, Value	$ 3,960	$ 106,028		$ 109,988
Issuance of common stock for cash, Shares	3,960,000
Net loss for the year			$ (32,493)	(32,493)
Stockholders' Equity, end of period, Value at Dec. 31, 2013	$ 3,960	106,028	(32,493)	77,495
Stockholders' Equity, end of period, Shares at Dec. 31, 2013	3,960,000
Issuance of common stock for cash, Value	$ 3,686	1,083,714		1,087,400
Issuance of common stock for cash, Shares	3,685,667
Issuance of common stock for compensation, Value	$ 675	1,011,825		1,012,500
Issuance of common stock for compensation, Shares	675,000
Merger acquisition, Value	$ 2,723	45,957		48,680
Merger acquisition, Shares	2,723,088
Net loss for the year			(1,726,337)	(1,726,337)
Stockholders' Equity, end of period, Value at Dec. 31, 2014	$ 11,044	$ 2,247,524	$ (1,758,830)	$ 499,738
Stockholders' Equity, end of period, Shares at Dec. 31, 2014	11,043,755

Statements of Cash Flows (12_31

Statements of Cash Flows (12/31/2014) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
Cash flow from operating activities
Net loss	$ (32,493)	$ (1,726,337)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	0	416
Stock-based compensation	0	1,012,500
Change in operating assets and liabilities:
Increase (decrease) in accounts receivable	0	(2,224)
Increase (decrease) in prepaids	(1,685)	(1,143)
Increase in other assets	0	(37,502)
Increase (decrease) in related-party payable	0	1,320
Increase in accounts payable	10,000	25,414
Increase in accrued expenses	2,579	50,171
Net cash used in operating activities	(21,599)	(677,385)
Cash flows (used) /provided by investing activities
Purchase of property and equipment	0	(8,403)
Cash acquired in merger between CannaSys and Thermal Tennis	0	35,719
Net cash provided by investing activities	0	27,316
Cash flows from financing activities
Proceeds from the sales of common stock	100,000	1,087,400
Contributed capital	9,988	0
Net cash provided by financing activities	109,988	1,087,400
Net increase in cash	88,389	437,331
Cash at beginning of the period	0	88,389
Cash at end of the period	$ 88,389	$ 525,720
Supplemental Disclosures:
Interest paid
Income taxes paid

Note 1 - Organization and Descr

Note 1 - Organization and Description of Business	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Notes
Note 1 - Organization and Description of Business	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS Organization We were organized as a Nevada corporation on August 25, 1999. On August 15, 2014, we entered into an Agreement and Plan of Merger to combine our business and activities with CannaSys, Inc., a privately held Colorado corporation focused on providing services to the cannabis industry (“CannaSys-Colorado”), into a single entity (the “Merger”). CannaSys-Colorado was originally formed on October 4, 2013, as a limited liability company, and converted to a corporation on June 26, 2014. Under the terms of the merger agreement, our wholly owned subsidiary formed to effectuate the Merger was merged with and into CannaSys-Colorado, the surviving entity, which then became our wholly owned subsidiary. By operation of the Merger, which was effective August 15, 2014, all of the CannaSys-Colorado outstanding common stock was converted into a total of 6,000,000 shares of our common stock, which then constituted 57.70% of our total issued and outstanding common stock. Our shareholders prior to the Merger retained an aggregate of 4,398,088 shares of common stock; we had no outstanding options or warrants to purchase shares of common stock. Due to the CannaSys-Colorado shareholders controlling us after the Merger, CannaSys-Colorado was considered the accounting acquirer. The transaction was therefore recognized as a reverse acquisition of us by CannaSys-Colorado. The accompanying condensed consolidated financial statements are those of CannaSys-Colorado for all periods prior to the Merger. In connection with the closing of the Merger and after meeting the requirements of the Securities Exchange Act of 1934, as amended (“Exchange Act”), on November 12, 2014, we filed amended and restated articles of incorporation with the Nevada Secretary of State that: (i) changed our name to CannaSys, Inc.; (ii) increased our authorized capital stock to 80,000,000 shares, consisting of 75,000,000 shares of common stock and 5,000,000 shares of preferred stock; (iii) authorized 5,000,000 shares of preferred stock; and (iv) made other modernizing, nonmaterial changes to our articles of incorporation. Changing our corporate name to CannaSys, Inc. was a condition to the Merger transaction. The name change better reflects the nature of our principal business operations, and it became effective in the OTC Markets on December 2, 2014, when FINRA announced the name change. We have also received a new CUSIP number and our trading symbol was changed to “MJTK.” Nature of Business We provide technology services in the ancillary space of the cannabis industry. We are a technology company, and we do not produce, sell, or handle in any manner cannabis products. As the current cannabis industry grows and gains momentum around the country, technology needs for the industry have been largely underserved. Our focus on this niche element of the industry creates many efficient and profitable tools for both industry owners and consumers. Our business consists of four products currently in the marketplace—BumpUp, CannaCash, CannaTrade, and CannaLIMS—that together serve the entire cannabis industry from grower-wholesaler to end-user. BumpUp is a content resource management platform or customer retention software designed to allow cannabis industry operators the ability to automatically market and target customers in the regulated cannabis markets. The BumpUp technology allows for strong social media ties and an electronic messaging system for cannabis industry operators to effectively and efficiently communicate with the customers with the goal of customer retention. The program is designed to comply with regulatory requirements. The program allows for a mobile application that is geographically restricted to be available only in states that allow safe-access laws to cannabis. CannaTrade is a market-style matching system designed to serve legal medical and recreational cannabis and hemp markets. CannaTrade and its sister product, ExchangeHemp, bring the industry a secure, efficient, real-time wholesale product supply exchange and inventory management solution for connecting licensed wholesale buyers and sellers of all types of cannabis and non-cannabis products, while providing business logic to enhance governmental and regulatory compliance frameworks. CannaCash is an affiliate-based membership rewards loyalty program designed specifically for the cannabis industry. An early version of CannaCash was introduced to the market in July 2014. The CannaCash points program and future gift-card/prepaid-card programs will be free for all cannabis customers and affordable for dispensaries and providers. CannaCash gift cards will be available in multiple denominations and will be redeemable at participating CannaCash locations. The CannaCash gift mechanism will allow for strong social media ties and an electronic solution for providing gift cards and other products to friends and family. CannaCash includes an internal control mechanism designed to comply with the regulatory requirements applicable to individual retail outlets and customers based on applicable state licensing information and customers’ addresses. We plan to integrate our CannaCash solution with our BumpUp loyalty rewards solution for a complete end-to-end consumer experience. CannaLIMS provides a specific Laboratory Information Management System to regulated testing laboratories in regulated cannabis states. This software-based laboratory and information management system is designed specific to the cannabis industry and laboratory testing. The software features workflow and data tracking support, flexible architecture, and laboratory specified reporting output. We have currently released this product to the marketplace and are aggressively marketing to cannabis labs in regulated markets.	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS Organization We were organized as a Nevada corporation on August 25, 1999. On August 15, 2014, we entered into an Agreement and Plan of Merger to combine our business and activities with CannaSys, Inc., a privately held Colorado corporation focused on providing services to the cannabis industry (“CannaSys-Colorado”), into a single entity (the “Merger”). CannaSys-Colorado was originally formed on October 4, 2013, as a limited liability company, and converted to a corporation on June 26, 2014. Under the terms of the merger agreement, our wholly owned subsidiary formed to effectuate the Merger was merged with and into CannaSys-Colorado, the surviving entity, which then became our wholly owned subsidiary. By operation of the Merger, which was effective August 15, 2014, all of the CannaSys-Colorado outstanding common stock was converted into a total of 6,000,000 shares of our common stock, which constitutes 57.70% of our total issued and outstanding common stock. Our shareholders prior to the merger retained an aggregate of 4,398,088 shares of common stock. We had no outstanding options or warrants to purchase shares of common stock. Due to the CannaSys-Colorado shareholders controlling us after the Merger, CannaSys-Colorado was considered the accounting acquirer. The transaction was therefore recognized as a reverse acquisition of the company by CannaSys-Colorado. The accompanying condensed consolidated financial statements are those of CannaSys-Colorado for all periods prior to the Merger. In connection with the closing of the Merger and after meeting the requirements of the Securities Exchange Act of 1934, as amended, on November 12, 2014, we filed amended and restated articles of incorporation with the Nevada Secretary of State that: (i) changed our name to CannaSys, Inc.; (ii) increased our authorized capital stock to 80,000,000 shares, consisting of 75,000,000 shares of common stock and 5,000,000 shares of preferred stock; (iii) authorized 5,000,000 shares of preferred stock; and (iv) made other modernizing, nonmaterial changes to our articles of incorporation. Changing the corporate name to CannaSys, Inc. was a condition to the Merger transaction. The name change better reflects the nature of our principal business operations and it became effective in the OTC market on December 2, 2015, when FINRA announced the name change. We have also received a new CUSIP number and our trading symbol was changed to “MJTK.” Nature of Business We provide technology services in the ancillary space of the cannabis industry. We are a technology company and we do not produce, sell, or handle in any manner cannabis products. As the current cannabis industry grows and gains momentum around the country, technology needs for the industry have been largely underserved. Our focus on this niche element of the industry creates many efficient and profitable tools for both industry owners and consumers. Our business consists of three product concepts—CannaTrade, CannaCash, and CannAssist—that together serve the entire cannabis industry from grower-wholesaler to end-user. CannaTrade is a market-style, wholesale cannabis matching system designed to serve legal medical and recreational cannabis markets. CannaTrade proposes to bring the industry a secure, efficient, real-time wholesale product supply exchange and inventory management solution for connecting licensed wholesale buyers and sellers of all types of cannabis and non-cannabis products, while providing business logic to enhance governmental and regulatory compliance frameworks. CannaCash is an affiliate-based membership rewards loyalty program designed specifically for the cannabis industry. An early version of CannaCash was introduced to the market in July 2014. The CannaCash points program and future gift-card/prepaid-card programs will be free for all cannabis customers and affordable for dispensaries and providers. CannaCash gift cards will be available in multiple denominations and will be redeemable at participating CannaCash locations. The CannaCash gift mechanism will allow for strong social media ties and an electronic solution for providing gift cards and other products to friends and family. CannaCash includes an internal control mechanism designed to comply with the regulatory requirements applicable to individual retail outlets and customers based on applicable state licensing information and customers’ addresses. CannAssist will fulfill the technology needs that are specific to the cannabis industry. With technicians licensed and approved by the state to operate in restricted areas, CannAssist will serve the needs of cannabis business to install, update, and maintain critical systems for dispensaries, growers, and processors of cannabis. From video surveillance installation and maintenance to network security and support, CannAssist serves a wide range of technology challenges unique to the industry.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Notes
Note 2 - Summary of Significant Accounting Policies	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited interim condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The preparation of 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 disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. These financial statements should be read in conjunction with the audited financial statements and footnotes included in our Annual Report on Form 10-K for the year ended December 31, 2014. The results of the nine months ended September 30, 2015, are not necessarily indicative of the results to be expected for the full year ending December 31, 2015. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control, and preventing and detecting fraud. Our system of internal accounting control is designed to assure, among other items, that: (1) recorded transactions are valid; (2) valid transactions are recorded; and (3) transactions are recorded in the proper period in a timely manner to produce financial statements that present fairly our financial condition, results of operations, and cash flows for the respective periods being presented. Principles of Consolidation The accompanying consolidated financial statements include the accounts and transactions of CannaSys-Colorado, the accounting acquirer, from the date of its inception on October 4, 2013, and refer to the consolidated entity after taking the Merger transaction into effect. All intercompany transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in accordance with U.S. GAAP permits 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 financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. All intercompany transactions have been eliminated in consolidation. Concentrations of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. We believe we are not exposed to any significant credit risk on cash. Cash and Cash Equivalents We consider all highly liquid securities with original maturities of three months or less when acquired to be cash equivalents. There were no cash equivalents as of September 30, 2015, and December 31, 2014. Reclassifications Certain reclassifications have been made to the prior year financial information to conform to the presentation used in the financial statements for the three and nine months ended September 30, 2015. Fair Value of Financial Instruments The carrying amounts of cash and current liabilities approximate fair value because of the short-term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect these estimates. We do not hold or issue financial instruments for trading purposes, and we do not use derivative instruments. The Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability, in an orderly transaction between market participants. It also requires disclosure about how fair value is determined for assets and liabilities and establishes a hierarchy for which these assets and liabilities must be grouped, based on significant levels of inputs as follows: · · · The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Fixed Assets Fixed assets are carried at the lower of cost or net realizable value. Normal maintenance and repairs are charged to expense as incurred. When assets are sold or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in operations. Depreciation is computed using the straight-line method over the estimated useful life of the asset. Depreciation is computed using the straight-line method over the following estimated useful lives: Equipment 3 years Furniture and fixtures 3 years Earnings (Loss) per Common Share Net income (loss) per common share is computed pursuant to ASC 260-10-45, Earnings per Share Stock-based Compensation We account for equity-based transactions with nonemployees under the provisions of ASC 505-50, Equity-Based Payments to Non-Employees We account for employee stock-based compensation in accordance with the guidance of FASB ASC 718, Compensation—Stock Compensation, Revenue Recognition We follow ASC 605-10-S99-1, Revenue Recognition, Recently Issued Accounting Pronouncements In August 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-15, Presentation of Financial Statements Going Concern (Subtopic 205-40) – Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern We have reviewed all other recently issued, but not yet adopted, accounting standards in order to determine their effects, if any, on our consolidated results of operations, financial position, and cash flows. Based on that review, these pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and we do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on our financial position or results of operations. Income Taxes We follow ASC 740-10-30, Income Taxes-Initial Measurement, We adopted ASC 740-10-25, Accounting for Uncertainty in Income Taxes	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation Our financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The preparation of 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 disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. We have adopted a December 31 year end. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control, and preventing and detecting fraud. Our system of internal accounting control is designed to assure, among other items, that: (1) recorded transactions are valid; (2) valid transactions are recorded; and (3) transactions are recorded in the proper period in a timely manner to produce financial statements that present fairly our financial condition, results of operations, and cash flows for the respective periods being presented. Principles of Consolidation The accompanying consolidated financial statements include the accounts and transactions of CannaSys-Colorado, the accounting acquirer, from the date of its inception on October 4, 2013, and refer to the consolidated entity after taking the Merger transaction into effect. All intercompany transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in accordance with U.S. GAAP permits 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 financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. All intercompany transactions have been eliminated in consolidation. Concentrations of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. We believe we are not exposed to any significant credit risk on cash. Cash and Cash Equivalents We consider all highly liquid securities with original maturities of three months or less when acquired to be cash equivalents. There were no cash equivalents as of December 31, 2014 and 2013. Fair Value of Financial Instruments The carrying amounts of cash and current liabilities approximate fair value because of the short-term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect these estimates. We do not hold or issue financial instruments for trading purposes, and we do not use derivative instruments. The Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. It also requires disclosure about how fair value is determined for assets and liabilities and establishes a hierarchy for which these assets and liabilities must be grouped, based on significant levels of inputs as follows: • Level 1:Quoted prices in active markets for identical assets or liabilities. • Level 2:Quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability. • Level 3:Unobservable inputs in which there is little or no market data, which requires the reporting entity to develop its own assumptions The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Fixed Assets Fixed assets are carried at the lower of cost or net realizable value. Normal maintenance and repairs are charged to expense as incurred. When assets are sold or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in operations. Depreciation is computed using the straight-line method over the estimated useful life of the asset. Depreciation is computed using the straight-line method over the following estimated useful lives: Equipment 3 years Furniture and fixtures 3 years Earnings (Loss) per Common Share Net income (loss) per common share is computed pursuant to ASC 260-10-45. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that we incorporated as of the beginning of the first period presented. Stock-based Compensation We account for equity-based transactions with nonemployees under the provisions of ASC Topic No. 505-50, Equity-Based Payments to Non-Employees We account for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, Compensation—Stock Compensation, Revenue Recognition We follow paragraph ASC 605-10-S99-1 for revenue recognition. We will recognize revenue when it is realized or realizable and earned. We consider revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured. Recently Issued Accounting Pronouncements In January 2013, the FASB issued Accounting Standard Update (ASU) No. 2013-01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities In July 2013, the FASB issued ASU No. 2013-11: Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists We have implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and we do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on our financial position or results of operations. Income Taxes We follow ASC 740-10-30, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income and Comprehensive Income in the period that includes the enactment date. We adopted ASC 740-10-25 (“ASC 740-10-25”) with regard to uncertainty income taxes. ASC 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under ASC 740-10-25, we may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. ASC 740-10-25 also provides guidance on derecognition, classification, interest and penalties on income taxes, and accounting in interim periods and requires increased disclosures. We had no material adjustments to our liabilities for unrecognized income tax benefits according to the provisions of ASC 740-10-25.

Note 3 - Going Concern

Note 3 - Going Concern	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Notes
Note 3 - Going Concern	NOTE 3 – GOING CONCERN As reflected in the accompanying financial statements, we have an accumulated deficit of $2,623,095 at September 30, 2015, had a net loss of $864,265, and used cash in operating activities of $706,339. This raises substantial doubt about our ability to continue as a going concern. While we are attempting to increase operations and revenues, our cash position may not be significant enough to support our daily operations. Management intends to raise additional funds by way of debt and equity financing. Management believes that the actions presently being taken to further implement our business plan and generate increased revenues provide the opportunity for us to continue as a going concern. While we believe in the viability of our strategy to generate increased revenues and in our ability to raise additional funds, there can be no assurances to that effect. Our ability to continue as a going concern is dependent upon our ability to further implement our business plan and generate increased revenues. The consolidated financial statements do not include any adjustments that might be necessary if we are unable to continue as a going concern.	NOTE 3 – GOING CONCERN As reflected in the accompanying financial statements, we have an accumulated deficit of $1,758,830 at December 31, 2014, had a net loss of $1,726,337, and used net cash of $677,385 in operating activities for year ended December 31, 2014. This raises substantial doubt about our ability to continue as a going concern. While we are attempting to increase operations and revenues, our cash position may not be significant enough to support our daily operations. Management intends to raise additional funds by way of debt and equity financing. Management believes that the actions presently being taken to further implement our business plan and generate increased revenues provide the opportunity for us to continue as a going concern. While we believe in the viability of our strategy to generate increased revenues and in our ability to raise additional funds, there can be no assurances to that effect. Our ability to continue as a going concern is dependent upon our ability to further implement our business plan and generate increased revenues. The consolidated financial statements do not include any adjustments that might be necessary if we are unable to continue as a going concern.

Note 4 - Property and Equipment

Note 4 - Property and Equipment	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Notes
Note 4 - Property and Equipment	NOTE 4 – PROPERTY AND EQUIPMENT Furniture, fixtures, and equipment, stated at cost, less accumulated depreciation consisted of the following: September 30, 2015 December 31, 2014 Furniture, fixtures, and equipment $8,403 $8,403 Less: accumulated depreciation (2,519) (416) Fixed assets, net $5,884 $7,987 Depreciation Expense Depreciation expense for the nine months ended September 30, 2015 and 2014, was $2,103 and $0, respectively.	NOTE 4 – PROPERTY AND EQUIPMENT Furniture, fixtures, and equipment, stated at cost, less accumulated depreciation at December 31, consisted of the following: December 31, 2014 December 31, 2013 Furniture, fixtures, and equipment $8,403 - Less: accumulated depreciation (416) - Fixed assets, net $7,987 - Depreciation expense Depreciation expense for the years ended December 31, 2014 and 2013, was $416 and $0, respectively.

Note 5 - Software License

Note 5 - Software License	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Notes
Note 5 - Software License	NOTE 5 – SOFTWARE LICENSE Effective February 12, 2015, we entered into an exclusive licensing agreement with Loyl.Me, an established provider of automated marketing and customer relationship management software. The licensing agreement allows us the opportunity for perpetual and exclusive rights and ability to provide the cannabis community a convenient, cost-effective, and streamlined technology that is widely used in the non-cannabis industry. The technology is being branded as “CannaCash BumpUp.” The term of the agreement is perpetual; therefore, no amortization is being recognized. However, the value of the license will undergo an annual impairment test as required by ASC 350, Intangibles—Goodwill and Other The agreement requires nine installment payments of $25,000, each to be paid with a combination of cash and stock, and 8% of revenue from the use of the licensed technology . As of September 30, 2015, we had paid $205,000 in cash and stock towards the total cost of the license.	NOTE 5 – SOFTWARE LICENSE Effective February 12, 2015, we entered into an exclusive licensing agreement with Loyl.Me, an established provider of automated marketing and customer relationship management software. The licensing agreement allows us the opportunity for perpetual and exclusive rights and ability to provide the cannabis community a convenient, cost-effective, and streamlined technology that is widely used in the non-cannabis industry. The technology is being branded as “CannaCash BumpUp.” The agreement requires six installment payments of $25,000 each. The first $25,000 was paid in October 2014 in conjunction with the signing of a letter of intent.

Note 6 - Commitments and Contin

Note 6 - Commitments and Contingencies	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Notes
Note 6 - Commitments and Contingencies	NOTE 6 – COMMITMENTS AND CONTINGENCIES Operating Lease We currently occupy office space at 1720 S. Bellaire Street, Suite 325, Denver, CO. Our offices consist of approximately 1,786 rentable square feet. The lease term is 40 months and commenced on November 1, 2014. Future minimum lease payments for the next four years are as follows: Year Amount 2015 $28,278 2016 35,423 2017 37,208 2018 6,251 $107,160	NOTE 6 – COMMITMENTS AND CONTINGENCIES Operating Lease We currently occupy office space at 1720 S. Bellaire Street, Suite 325, Denver, CO. Our offices consist of approximately 1,786 rentable square feet. The lease term is 40 months and commenced on November 1, 2014. Future minimum lease payments for the next four years is as follows: Year Amount 2015 $28,278 2016 35,423 2017 37,208 2018 6,251 $107,160

Note 7 - Notes Payable

Note 7 - Notes Payable	9 Months Ended
	Sep. 30, 2015
Notes
Note 7 - Notes Payable	NOTE 7 – NOTES PAYABLE During the nine months ended September 30, 2015, we executed unsecured promissory notes to two accredited investors for a total of $200,000 in a private placement of our securities. The notes accrue interest at 1% per annum and are due and payable on March 1, 2016.

Related-party Transactions

Related-party Transactions	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Notes
Related-party Transactions	NOTE 8 – RELATED-PARTY TRANSACTIONS As of December 31, 2014, we owed $1,320 for cash advances to the former president of Thermal Tennis. The advance was due on demand and non-interest-bearing. The advance was paid in the nine months ended 30, 2015.	NOTE 7 – RELATED-PARTY TRANSACTIONS During the year ended December 31, 2013, F-Squared Enterprises LLC contributed $7,488 for working capital. F-Squared Enterprises LLC is owned 100% by Brandon Jennewine, who serves as our president, chief executive officer, and a director. Daniel J. Rogers, who serves as our vice president, secretary/treasurer, chief financial officer, and a director contributed $2,500 for working capital. During the year ended December 31, 2014, we received IT consulting services from Tribal Knowledge Health LLC (TK Health). TK Health is owned by Brandon Jennewine, who serves as our President, Chief Executive Officer, and a director. We paid TK Health a total of $22,512 in 2014 for its IT services.

Stockholders' Equity (Deficit)

Stockholders' Equity (Deficit)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Notes
Stockholders' Equity (Deficit)	NOTE 9– STOCKHOLDERS’ EQUITY (DEFICIT) On February 9, 2015, we authorized the issuance of 25,000 shares of common stock per the terms of the licensing agreement with Loyl.Me. The shares were valued at $2.00 per share, the closing stock price on the date of grant, for total noncash stock compensation expense of $50,000 . On April 10, 2015, we authorized the issuance of 5,612 shares of common stock per the terms of the licensing agreement with Loyl.Me. The shares were valued at $1.47 per share, the closing stock price on the date of grant, for total noncash stock compensation expense of $8,250 . On July 10, 2015, we authorized the issuance of 24,038 shares of common stock per the terms of the licensing agreement with Loyl.Me. The shares were valued at $1.04 per share, the closing stock price on the date of grant, for total noncash stock compensation expense of $25,000 . On July 10, 2015, we authorized the issuance of 1,250,000 shares of common stock to Michael Tew, our CEO. The shares are to vest and be delivered over 2.5 years beginning with 125,000 shares on July 10, 2015, followed by 125,000 shares on the first day of each subsequent quarter . Shares will be valued at the closing stock price on the day of issuance. The first 125,000 shares were valued at $1.04 per share for total noncash compensation expense of $130,000 . On July 10, 2015, we authorized the issuance of 500,000 shares of common stock to Brandon Jennewine, our CTO. The shares are to vest and be delivered over 2.5 years beginning with 50,000 shares on July 10, 2015, followed by 50,000 shares on the first day of each subsequent quarter . Shares will be valued at the closing stock price on the day of issuance. The first 50,000 shares were valued at $1.04 per share for total noncash compensation expense of $52,000 . On July 10, 2015, we authorized the issuance of 250,000 shares of common stock to a consultant. The shares are to vest and be delivered over 2.5 years beginning with 25,000 shares on July 10, 2015, followed by 25,000 shares on the first day of each subsequent quarter . Shares will be valued at the closing stock price on the day of issuance. The first 25,000 shares were valued at $1.04 per share for total noncash compensation expense of $26,000 .	NOTE 8 – STOCKHOLDERS’ EQUITY (DEFICIT) During the year ended December 31, 2013, we sold 3,960,000 shares of common stock for total cash proceeds of $109,988. During the year ended December 31, 2014, we sold 2,040,000 shares of common stock to B44 LLC for total cash proceeds of $200,000. During the third quarter, we issued 675,000 share of common stock for Compensation of $1,012,500. During the third quarter, we issued 1,000,000 shares of common stock for total cash proceeds of $500,000. During the fourth quarter, we issued 645,667 shares of common stock for total cash proceeds of $387,400. In connection with the Merger consummated on or about August 15, 2014, we issued a total of 6,000,000 unregistered shares of common stock to a total of 17 persons in exchange for 100% of the issued and outstanding shares of CannaSys-Colorado. Our shareholders prior to the merger retained an aggregate of 2,723,088 shares of common stock, eliminating 1,601,912 shares in consolidation. The Merger was consummated in order to raise capital for the Company to allow it to deliver its products to market

Note 10 - Subsequent Events

Note 10 - Subsequent Events	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Notes
Note 10 - Subsequent Events	NOTE 10– SUBSEQUENT EVENTS In accordance with FASB ASC 855-10, Subsequent Events On October 1, 2015, we authorized the issuance of 200,000 shares of common stock for compensation expense. The shares were valued at $0.29 per share, the closing stock price on the date of grant, for total noncash stock compensation expense of $58,000 . On October 10, 2015, we authorized the issuance of 77,640 shares of common stock per the terms of the licensing agreement with Loyl.Me. The shares were valued at $0.322 per share, the closing stock price on the date of grant, for total noncash stock compensation expense of $25,000 . On October 14, 2015, we entered into a Securities Purchase Agreement with EMA Financial, LLC, a Delaware limited liability company (“EMA”), and executed a 10% Convertible Note in favor of EMA in the principal amount of $28,000.	NOTE 10 – SUBSEQUENT EVENTS Effective February 12, 2015, we entered into an exclusive licensing agreement with Loyl.Me, an established provider of automated marketing and customer relationship management software. The licensing agreement allows us the opportunity for perpetual and exclusive rights and ability to provide the cannabis community a convenient, cost-effective, and streamlined technology that is widely used in the non-cannabis industry. The agreement requires six installment payments of $25,000 and the issuance of common stock and 8% of revenue from the use of the licensed technology . On February 9, 2015, we authorized the issuance of 25,000 shares of common stock per the terms of the licensing agreement with Loyl.Me.

Note 9 - Income Tax

Note 9 - Income Tax	12 Months Ended
	Dec. 31, 2014
Notes
Note 9 - Income Tax	NOTE 9 – INCOME TAX Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Net deferred tax assets consist of the following components as of December 31: 2014 2013 Deferred Tax Assets: NOL Carryover $188,900 - Related-party accrual 500 - Depreciation 1,500 - Deferred tax liabilities: Less valuation allowance (190,900) - Net deferred tax assets - - The income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income from continuing operations for the period ended December 31, due to the following: 2014 2013 Book Income (loss) $(583,800) - Meals and entertainment 1,000 - Depreciation (1,500) - Other nondeductible expenses 394,900 - Related party accruals 500 - Valuation allowance 188,900 - - - At December 31, 2014, we had net operating loss carryforwards of approximately $484,000 that may be offset against future taxable income through the year 2033. No tax benefit has been reported in the December 31, 2014, financial statements since the potential tax benefit is offset by a valuation allowance of the same amount. Previous to June 26, 2014, the Company was a Limited Liability Company treated as a pass through entity. Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carryforwards for federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carryforwards may be limited as to use in future years.

Note 2 - Summary of Significa22

Note 2 - Summary of Significant Accounting Policies: Basis of Presentation (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Policies
Basis of Presentation	Basis of Presentation The accompanying unaudited interim condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The preparation of 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 disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. These financial statements should be read in conjunction with the audited financial statements and footnotes included in our Annual Report on Form 10-K for the year ended December 31, 2014. The results of the nine months ended September 30, 2015, are not necessarily indicative of the results to be expected for the full year ending December 31, 2015. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control, and preventing and detecting fraud. Our system of internal accounting control is designed to assure, among other items, that: (1) recorded transactions are valid; (2) valid transactions are recorded; and (3) transactions are recorded in the proper period in a timely manner to produce financial statements that present fairly our financial condition, results of operations, and cash flows for the respective periods being presented.	Basis of Presentation Our financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The preparation of 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 disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. We have adopted a December 31 year end.

Note 2 - Summary of Significa23

Note 2 - Summary of Significant Accounting Policies: Principles of Consolidation (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Policies
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts and transactions of CannaSys-Colorado, the accounting acquirer, from the date of its inception on October 4, 2013, and refer to the consolidated entity after taking the Merger transaction into effect. All intercompany transactions have been eliminated in consolidation.	Principles of Consolidation The accompanying consolidated financial statements include the accounts and transactions of CannaSys-Colorado, the accounting acquirer, from the date of its inception on October 4, 2013, and refer to the consolidated entity after taking the Merger transaction into effect. All intercompany transactions have been eliminated in consolidation.

Note 2 - Summary of Significa24

Note 2 - Summary of Significant Accounting Policies: Use of Estimates (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Policies
Use of Estimates	Use of Estimates The preparation of financial statements in accordance with U.S. GAAP permits 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 financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. All intercompany transactions have been eliminated in consolidation.	Use of Estimates The preparation of financial statements in accordance with U.S. GAAP permits 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 financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. All intercompany transactions have been eliminated in consolidation.

Note 2 - Summary of Significa25

Note 2 - Summary of Significant Accounting Policies: Concentrations of Credit Risk (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Policies
Concentrations of Credit Risk	Concentrations of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. We believe we are not exposed to any significant credit risk on cash.	Concentrations of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. We believe we are not exposed to any significant credit risk on cash.

Note 2 - Summary of Significa26

Note 2 - Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Policies
Cash and Cash Equivalents	Cash and Cash Equivalents We consider all highly liquid securities with original maturities of three months or less when acquired to be cash equivalents. There were no cash equivalents as of September 30, 2015, and December 31, 2014.	Cash and Cash Equivalents We consider all highly liquid securities with original maturities of three months or less when acquired to be cash equivalents. There were no cash equivalents as of December 31, 2014 and 2013.

Note 2 - Summary of Significa27

Note 2 - Summary of Significant Accounting Policies: Reclassifications (Policies)	9 Months Ended
	Sep. 30, 2015
Policies
Reclassifications	Reclassifications Certain reclassifications have been made to the prior year financial information to conform to the presentation used in the financial statements for the three and nine months ended September 30, 2015.

Note 2 - Summary of Significa28

Note 2 - Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Policies
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying amounts of cash and current liabilities approximate fair value because of the short-term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect these estimates. We do not hold or issue financial instruments for trading purposes, and we do not use derivative instruments. The Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability, in an orderly transaction between market participants. It also requires disclosure about how fair value is determined for assets and liabilities and establishes a hierarchy for which these assets and liabilities must be grouped, based on significant levels of inputs as follows: · · · The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement.	Fair Value of Financial Instruments The carrying amounts of cash and current liabilities approximate fair value because of the short-term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect these estimates. We do not hold or issue financial instruments for trading purposes, and we do not use derivative instruments. The Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. It also requires disclosure about how fair value is determined for assets and liabilities and establishes a hierarchy for which these assets and liabilities must be grouped, based on significant levels of inputs as follows: • Level 1:Quoted prices in active markets for identical assets or liabilities. • Level 2:Quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability. • Level 3:Unobservable inputs in which there is little or no market data, which requires the reporting entity to develop its own assumptions The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement.

Note 2 - Summary of Significa29

Note 2 - Summary of Significant Accounting Policies: Fixed Assets (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Policies
Fixed Assets	Fixed Assets Fixed assets are carried at the lower of cost or net realizable value. Normal maintenance and repairs are charged to expense as incurred. When assets are sold or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in operations. Depreciation is computed using the straight-line method over the estimated useful life of the asset. Depreciation is computed using the straight-line method over the following estimated useful lives: Equipment 3 years Furniture and fixtures 3 years	Fixed Assets Fixed assets are carried at the lower of cost or net realizable value. Normal maintenance and repairs are charged to expense as incurred. When assets are sold or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in operations. Depreciation is computed using the straight-line method over the estimated useful life of the asset. Depreciation is computed using the straight-line method over the following estimated useful lives: Equipment 3 years Furniture and fixtures 3 years

Note 2 - Summary of Significa30

Note 2 - Summary of Significant Accounting Policies: Earnings (loss) Per Common Share (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Policies
Earnings (loss) Per Common Share	Earnings (Loss) per Common Share Net income (loss) per common share is computed pursuant to ASC 260-10-45, Earnings per Share	Earnings (Loss) per Common Share Net income (loss) per common share is computed pursuant to ASC 260-10-45. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that we incorporated as of the beginning of the first period presented.

Note 2 - Summary of Significa31

Note 2 - Summary of Significant Accounting Policies: Stock-based Compensation (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Policies
Stock-based Compensation	Stock-based Compensation We account for equity-based transactions with nonemployees under the provisions of ASC 505-50, Equity-Based Payments to Non-Employees We account for employee stock-based compensation in accordance with the guidance of FASB ASC 718, Compensation—Stock Compensation,	Stock-based Compensation We account for equity-based transactions with nonemployees under the provisions of ASC Topic No. 505-50, Equity-Based Payments to Non-Employees We account for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, Compensation—Stock Compensation,

Note 2 - Summary of Significa32

Note 2 - Summary of Significant Accounting Policies: Revenue Recognition (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Policies
Revenue Recognition	Revenue Recognition We follow ASC 605-10-S99-1, Revenue Recognition,	Revenue Recognition We follow paragraph ASC 605-10-S99-1 for revenue recognition. We will recognize revenue when it is realized or realizable and earned. We consider revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.

Note 2 - Summary of Significa33

Note 2 - Summary of Significant Accounting Policies: Recently Issued Accounting Pronouncements (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Policies
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In August 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-15, Presentation of Financial Statements Going Concern (Subtopic 205-40) – Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern We have reviewed all other recently issued, but not yet adopted, accounting standards in order to determine their effects, if any, on our consolidated results of operations, financial position, and cash flows. Based on that review, these pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and we do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on our financial position or results of operations.	Recently Issued Accounting Pronouncements In January 2013, the FASB issued Accounting Standard Update (ASU) No. 2013-01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities In July 2013, the FASB issued ASU No. 2013-11: Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists We have implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and we do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on our financial position or results of operations.

Note 2 - Summary of Significa34

Note 2 - Summary of Significant Accounting Policies: Income Taxes (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Policies
Income Taxes	Income Taxes We follow ASC 740-10-30, Income Taxes-Initial Measurement, We adopted ASC 740-10-25, Accounting for Uncertainty in Income Taxes	Income Taxes We follow ASC 740-10-30, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income and Comprehensive Income in the period that includes the enactment date. We adopted ASC 740-10-25 (“ASC 740-10-25”) with regard to uncertainty income taxes. ASC 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under ASC 740-10-25, we may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. ASC 740-10-25 also provides guidance on derecognition, classification, interest and penalties on income taxes, and accounting in interim periods and requires increased disclosures. We had no material adjustments to our liabilities for unrecognized income tax benefits according to the provisions of ASC 740-10-25.

Note 4 - Property and Equipme35

Note 4 - Property and Equipment: Furniture, Fixtures, and Equipment at cost (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Tables/Schedules
Furniture, Fixtures, and Equipment at cost	Furniture, fixtures, and equipment, stated at cost, less accumulated depreciation consisted of the following: September 30, 2015 December 31, 2014 Furniture, fixtures, and equipment $8,403 $8,403 Less: accumulated depreciation (2,519) (416) Fixed assets, net $5,884 $7,987	December 31, 2014 December 31, 2013 Furniture, fixtures, and equipment $8,403 - Less: accumulated depreciation (416) - Fixed assets, net $7,987 -

Note 6 - Commitments and Cont36

Note 6 - Commitments and Contingencies: Schedule of Future Minimum Rental Payments for Operating Leases (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Tables/Schedules
Schedule of Future Minimum Rental Payments for Operating Leases	Future minimum lease payments for the next four years are as follows: Year Amount 2015 $28,278 2016 35,423 2017 37,208 2018 6,251 $107,160	Future minimum lease payments for the next four years is as follows: Year Amount 2015 $28,278 2016 35,423 2017 37,208 2018 6,251 $107,160

Note 9 - Income Tax_ Schedule o

Note 9 - Income Tax: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities	Net deferred tax assets consist of the following components as of December 31: 2014 2013 Deferred Tax Assets: NOL Carryover $188,900 - Related-party accrual 500 - Depreciation 1,500 - Deferred tax liabilities: Less valuation allowance (190,900) - Net deferred tax assets - -

Note 9 - Income Tax_ Schedule38

Note 9 - Income Tax: Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Effective Income Tax Rate Reconciliation	The income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income from continuing operations for the period ended December 31, due to the following: 2014 2013 Book Income (loss) $(583,800) - Meals and entertainment 1,000 - Depreciation (1,500) - Other nondeductible expenses 394,900 - Related party accruals 500 - Valuation allowance 188,900 - - -

Note 1 - Organization and Des39

Note 1 - Organization and Description of Business (Details) - shares	1 Months Ended	9 Months Ended	12 Months Ended
	Aug. 31, 2014	Sep. 30, 2015	Dec. 31, 2014	Nov. 12, 2014	Aug. 14, 2014	Dec. 31, 2013
Entity Incorporation, Date of Incorporation		Aug. 25, 1999
Common Stock, shares outstanding		11,298,405	11,043,755		4,398,088	3,960,000
Warrants, Outstanding					0
Authorized Capital Stock				80,000,000
Common Stock, shares authorized		75,000,000	75,000,000	75,000,000		75,000,000
Preferred Stock, shares authorized		5,000,000	5,000,000	5,000,000		5,000,000
Options, Outstanding					0
Trading Symbol		mjtk
Subsequent Event
Common Stock, shares authorized				75,000,000
Preferred Stock, shares authorized				5,000,000
Common Stock
CannaSys outstanding common stock converted upon merger	6,000,000		6,000,000
CannaSys outstanding common stock, percent of shares acquired upon merger	57.70%

Note 2 - Summary of Significa40

Note 2 - Summary of Significant Accounting Policies: Cash and Cash Equivalents (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013
Details
Cash Equivalents, at Carrying Value	$ 0	$ 0	$ 0

Note 2 - Summary of Significa41

Note 2 - Summary of Significant Accounting Policies: Fixed Assets (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Equipment
Estimated Useful Life	3 years	3 years
Furniture and Fixtures
Estimated Useful Life	3 years	3 years

Note 3 - Going Concern (Details

Note 3 - Going Concern (Details) - USD ($)	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Details
Accumulated deficit	$ (2,623,095)		$ (32,493)	$ (2,623,095)		$ (1,758,830)
Net loss	$ (450,592)	$ (1,207,413)	(32,493)	(864,265)	$ (1,444,868)	(1,726,337)
Net cash used in operating activities			(21,599)	$ (706,339)	$ (388,560)	(677,385)
Net loss for the year			$ (32,493)			$ (1,726,337)

Note 4 - Property and Equipme43

Note 4 - Property and Equipment: Furniture, Fixtures, and Equipment at cost (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013
Details
Furniture, fixtures, and equipment	$ 8,403	$ 8,403	$ 0
Less: accumulated depreciation	(2,519)	(416)	0
Fixed assets, net	$ 5,884	$ 7,987	$ 0

Note 4 - Property and Equipme44

Note 4 - Property and Equipment (Details) - USD ($)	3 Months Ended	9 Months Ended		12 Months Ended
	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Details
Depreciation Expense	$ 0	$ 2,103	$ 0	$ 416

Note 5 - Software License (Deta

Note 5 - Software License (Details) - USD ($)	9 Months Ended	12 Months Ended	21 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2015
Payments to Acquire Technology		$ 25,000
Loyl.Me
License agreement payment terms	The agreement requires nine installment payments of $25,000, each to be paid with a combination of cash and stock, and 8% of revenue from the use of the licensed technology
Payments to Acquire Technology			$ 205,000

Note 6 - Commitments and Cont46

Note 6 - Commitments and Contingencies (Details) - ft²	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Details
Square Footage of Office Space	1,786	1,786
Lease Term	40 years	40 months

Note 6 - Commitments and Cont47

Note 6 - Commitments and Contingencies: Schedule of Future Minimum Rental Payments for Operating Leases (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Details
2,015	$ 28,278	$ 28,278
2,016	35,423	35,423
2,017	37,208	37,208
2,018	6,251	6,251
Total	$ 107,160	$ 107,160

Note 7 - Notes Payable (Details

Note 7 - Notes Payable (Details) - Investor	9 Months Ended
	Sep. 30, 2015USD ($)
Debt Instrument, Face Amount	$ 200,000
Debt Instrument, Interest Rate, Stated Percentage	1.00%
Debt Instrument, Maturity Date	Mar. 1, 2016

Related-party Transactions (Det

Related-party Transactions (Details) - USD ($)	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Due to a related party						$ 1,320
Equity Contribution for Working Capital			$ 9,988			0
Professional fees	$ 58,847	$ 61,314	0	$ 155,827	$ 61,314	130,642
Chief Executive Officer
Equity Contribution for Working Capital			2,500
F Squared Enterprises LLC
Equity Contribution for Working Capital			$ 7,488
F Squared Enterprises LLC | Chief Executive Officer
Ownership percent of entity, unrelated to company			100.00%
Tribal Knowledge Health LLC
Professional fees						$ 22,512

Stockholders' Equity (Deficit)

Stockholders' Equity (Deficit) (Details) - USD ($)	1 Months Ended	3 Months Ended				9 Months Ended	12 Months Ended
	Aug. 31, 2014	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2013	Sep. 30, 2015	Dec. 31, 2014	Jul. 10, 2015	Apr. 10, 2015	Feb. 09, 2015
Stock compensation expense					$ 0		$ 1,012,500
Issuance of common stock for cash, Value					$ 109,988		1,087,400
Issuance of common stock for compensation, Value							1,012,500
Issuance 1
Issuance of common stock for cash, Value							500,000
Issuance 2
Issuance of common stock for cash, Value							$ 387,400
Chief Executive Officer
Share Price								$ 1.04
Deferred Compensation, Shares Authorized for Issuance		1,250,000				1,250,000
Deferred Compensation, Vesting Terms						The shares are to vest and be delivered over 2.5 years beginning with 125,000 shares on July 10, 2015, followed by 125,000 shares on the first day of each subsequent quarter
Deferred Compensation, Compensation Expense						$ 130,000
Officer
Share Price								1.04
Deferred Compensation, Shares Authorized for Issuance		500,000				500,000
Deferred Compensation, Vesting Terms						The shares are to vest and be delivered over 2.5 years beginning with 50,000 shares on July 10, 2015, followed by 50,000 shares on the first day of each subsequent quarter
Deferred Compensation, Compensation Expense						$ 52,000
Consultant
Share Price								1.04
Deferred Compensation, Shares Authorized for Issuance		250,000				250,000
Deferred Compensation, Vesting Terms						The shares are to vest and be delivered over 2.5 years beginning with 25,000 shares on July 10, 2015, followed by 25,000 shares on the first day of each subsequent quarter
Deferred Compensation, Compensation Expense						$ 26,000
Cannasys Colorado
Percentage of Issued and Outstanding Shares Acqured in Connection with Merger							100.00%
Common Stock
Issuance of common stock for cash, Shares					3,960,000		3,685,667
Issuance of common stock for cash, Value					$ 3,960		$ 3,686
Issuance of common stock for compensation, Shares							675,000
Issuance of common stock for compensation, Value							$ 675
CannaSys outstanding common stock converted upon merger	6,000,000						6,000,000
Merger acquisition, Shares							2,723,088
Shares Eliminated in Consolidation							1,601,912
Common Stock | Issuance 1
Issuance of common stock for cash, Shares							1,000,000
Common Stock | Issuance 2
Issuance of common stock for cash, Shares							645,667
Common Stock | Chief Executive Officer
Deferred Compensation, Shares Issued						125,000
Common Stock | Officer
Deferred Compensation, Shares Issued						50,000
Common Stock | Consultant
Deferred Compensation, Shares Issued						25,000
Loyl.Me
Share Price								$ 1.04	$ 1.47	$ 2
Stock compensation expense		$ 25,000	$ 8,250	$ 50,000
Loyl.Me | Common Stock
Stock Issued During Period, Shares, License Agreement		24,038	5,612	25,000
B44
Issuance of common stock for cash, Value							$ 200,000
B44 | Common Stock
Issuance of common stock for cash, Shares							2,040,000

Note 10 - Subsequent Events (De

Note 10 - Subsequent Events (Details) - USD ($)	Oct. 10, 2015	Oct. 01, 2015	Feb. 09, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2013	Dec. 31, 2014	Jul. 10, 2015	Apr. 10, 2015
Stock compensation expense							$ 0	$ 1,012,500
Loyl.Me
Share Price			$ 2						$ 1.04	$ 1.47
Stock compensation expense				$ 25,000	$ 8,250	$ 50,000
Common Stock
Issuance of common stock for cash, Shares							3,960,000	3,685,667
Common Stock | Loyl.Me
Stock Issued During Period, Shares, License Agreement				24,038	5,612	25,000
Subsequent Event
Share Price		$ 0.29
Stock compensation expense		$ 58,000
Debt Instrument, Interest Rate, Stated Percentage				10.00%
Debt Instrument, Face Amount				$ 28,000
Subsequent Event | Loyl.Me
Share Price	$ 0.322
Stock compensation expense	$ 25,000
Terms of Licensing Agreement								The agreement requires six installment payments of $25,000 and the issuance of common stock and 8% of revenue from the use of the licensed technology
Subsequent Event | Common Stock
Stock Issued During Period, Shares, Share-based Compensation		200,000
Subsequent Event | Common Stock | Loyl.Me
Stock Issued During Period, Shares, License Agreement	77,640
Issuance of common stock for cash, Shares			25,000

Note 9 - Income Tax_ Schedule52

Note 9 - Income Tax: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2014	Dec. 31, 2013
Deferred Tax Assets:
NOL Carryover	$ 188,900	$ 0
Related-party accrual	500	0
Depreciation	1,500	0
Deferred Tax Liabilities:
Less valuation allowance	(190,900)	0
Net deferred tax assets	$ 0	$ 0

Note 9 - Income Tax_ Schedule53

Note 9 - Income Tax: Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Details
Book Income (loss)			$ 0			$ (583,800)
Meals and Entertainment			0			1,000
Depreciation			0			(1,500)
Other Nondeductible Expense			0			394,900
Related party accruals			0			500
Valuation allowance			0			188,900
Income Tax Expense (Benefit), Total			$ 0			$ 0

Note 9 - Income Tax (Details)

Note 9 - Income Tax (Details)	12 Months Ended
	Dec. 31, 2014USD ($)
Details
Net Operating Loss Carryforwards	$ 484,000
Operating Loss Carryforwards, Expiration Date	Dec. 31, 2033