SMG Industries (SMGI) 10-Q 9 Nov 18 2018 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Nov. 09, 2018
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Entity Registrant Name	SMG Industries Inc.
Entity Central Index Key	1,426,506
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Trading Symbol	SMGI
Entity Common Stock, Shares Outstanding		11,346,690
Entity Emerging Growth Company	false
Entity Small Business	true

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 251,208	$ 85,570
Accounts receivable, net of allowance for doubtful accounts of $12,500 and $10,695	645,540	441,359
Inventory	148,495	142,053
Assets held for sale	42,300	42,300
Prepaid expenses and other current assets	74,779	25,352
Total current assets	1,162,322	736,634
Property, equipment and rental assets, net of accumulated depreciation of $ 272,484 and $300,155	1,026,575	118,779
Other assets	32,541	0
Intangible assets, net of accumulated amortization $6,275	143,725	0
Total assets	2,365,163	855,413
Current liabilities:
Accounts payable	577,860	395,423
Accounts payable - related party	21,000	95,585
Accrued expenses and other liabilities	148,272	69,578
Secured line of credit	488,912	353,975
Current portion of note payable - related party	69,694	0
Current portion of unsecured notes payable	96,851	0
Current portion of secured notes payable, net	256,182	264,615
Current portion of capital lease liability	56,441	0
Total current liabilities	1,715,212	1,179,176
Long term liabilities:
Convertible note payable, net	150,417	0
Note payable - related party, net of current portion	63,936	0
Notes payable - secured, net of current portion	231,105	258,361
Capital lease liability, net of current portion	51,002	0
Total liabilities	2,211,672	1,437,537
Commitments and contingencies
Stockholders' equity (deficit)
Preferred stock - $0.001 par value; authorized 1,000,000 shares as of September 30, 2018 and December 31, 2017; issued and outstanding none at September 30, 2018 and December 31, 2017	0	0
Common stock - $0.001 par value; authorized 25,000,000 shares as of September 30, 2018 and December 31, 2017; issued and outstanding 11,316,690 and 8,865,190 at September 30, 2018 and December 31, 2017	11,317	8,865
Additional paid in capital	1,084,289	(56,940)
Accumulated deficit	(942,115)	(534,049)
Total stockholders' equity (deficit)	153,491	(582,124)
Total liabilities and stockholders' equity (deficit)	$ 2,365,163	$ 855,413

CONSOLIDATED BALANCE SHEETS _Pa

CONSOLIDATED BALANCE SHEETS [Parenthetical] - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Allowance for Doubtful Accounts Receivable, Current	$ 12,500	$ 10,695
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	272,484	300,155
Finite-Lived Intangible Assets, Accumulated Amortization	$ 6,275	$ 0
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001
Common Stock, Shares Authorized	25,000,000	25,000,000
Common Stock, Shares, Issued	11,316,690	8,865,190
Common Stock, Shares, Outstanding	11,316,690	8,865,190

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
REVENUES	$ 1,026,949	$ 620,084	$ 3,192,432	$ 1,802,486
COST OF REVENUES	582,922	234,374	1,742,431	953,836
GROSS PROFIT	444,027	385,710	1,450,001	848,650
OPERATING EXPENSES:
Selling, general and administrative	667,277	774,366	1,682,259	1,113,934
Total operating expenses	667,277	774,366	1,682,259	1,113,934
LOSS FROM OPERATIONS	(223,250)	(388,656)	(232,258)	(265,284)
OTHER INCOME (EXPENSE)
Gain (loss) on settlement of liabilities	(2,549)	0	9,291	0
Gain (loss) on sale of assets	14,000	0	14,000	0
Interest expense, net	(67,895)	(23,970)	(199,099)	(77,132)
NET LOSS	$ (279,694)	$ (412,626)	$ (408,066)	$ (342,416)
Net Income Per Share
Basic	$ (0.03)	$ (0.19)	$ (0.04)	$ (0.21)
Diluted	$ (0.03)	$ (0.19)	$ (0.04)	$ (0.21)
Weighted average shares outstanding
Basic	10,336,470	2,176,200	9,986,415	1,665,192
Diluted	10,336,470	2,176,200	9,986,415	1,665,192

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ (408,066)	$ (342,416)
Adjustments to reconcile net income to net cash used in operating activities:
Share based payments	42,012	211,321
Depreciation and amortization	66,933	57,154
Amortization of deferred financing costs	117,972	39,481
Gain on settlement of liabilities	(9,291)	0
Bad debt expense (recovery)	10,407	3,285
Impairment expense	0	24,666
Gain on disposal of equipment	(13,386)	0
Changes in:
Accounts receivable	(214,588)	(206,395)
Inventory	(6,442)	(104,018)
Prepaid expenses and other current assets	26,504	7,009
Other assets	(32,541)
Accounts payable	207,911	333,648
Accounts payable related party	(45,585)
Accrued expenses and other liabilities	78,694	(53,949)
Net cash provided by (used in) operating activities	(179,466)	(30,214)
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash received in reverse acquisition	0	21,164
Proceeds from the sale of property and equipment	14,000	0
Cash paid for purchase of property and equipment	(95,869)	0
Net cash used in investing activities	(81,869)	21,164
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from secured line of credit, net	134,937	91,927
Proceeds from notes payable	211,243	151,175
Payments on notes payable	(367,572)	(194,257)
Proceeds on notes payable, related party	43,100	0
Payments on notes payable, related party	(67,504)	0
Proceeds on convertible notes payable	250,000	0
Payments on capital lease liability	(24,275)	0
Payments on MG Cleaners acquisition - related party	(29,000)	0
Proceeds from member contributions	0	110,081
Payments for member distributions	0	(192,507)
Proceeds from sale of member interest	0	3,170
Proceeds from sales of common stock, net	276,044	115,000
Net cash provided by (used in) financing activities	426,973	84,589
NET CHANGE IN CASH AND CASH EQUIVALENTS	165,638	75,539
CASH AND CASH EQUIVALENTS, beginning of period	85,570	22,461
CASH AND CASH EQUIVALENTS, end of period	251,208	98,000
Supplemental disclosures:
Cash paid for income taxes	0	0
Cash paid for interest	79,146	43,243
Noncash investing and financing activities
Purchase of intangible assets with note payable, related party	150,000	0
Purchase of fixed asset with notes payable	41,481	0
Capital lease additions	131,718	0
Prepaid expenses financed with note payable	75,931	0
Expenses paid by related party	8,034	0
Stock issued for accounts payable	5,000	0
Common shares issued for purchase of fixed assets	700,000	5,000
Beneficial conversion feature on convertible notes payable	100,000	0
Debt discount from issuance of common stock warrants	17,476	0
Payments on notes payable from secured line of credit proceeds	0	96,512
Payments on accrued liabilities from secured line of credit proceeds	0	75,729
Recapitalization of MG Cleaners, LLC	0	310
Reclassification of assets held for sale	$ 0	$ 45,000

BACKGROUND AND BASIS OF PRESENT

BACKGROUND AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 — BACKGROUND AND BASIS OF PRESENTATION SMG Industries Inc. (the “Company” or “SMG”) is a corporation established pursuant to the laws of the State of Delaware on January 7, 2008. On September 19, 2017 SMG entered into an Agreement and Plan of Share Exchange with MG Cleaners LLC. On January 30, 2018 the Company changed its name from SMG Indium Resources Ltd. to the current name of SMG Industries Inc. SMG acquired one hundred percent of the issued and outstanding membership interests of MG Cleaners LLC pursuant to which MG Cleaners LLC became our wholly-owned subsidiary. In connection with the acquisition, we issued 4,578,276 shares and agreed to pay $300,000 in cash to the Managing MG Member, Stephen Christian, payable with $250,000 at closing and the remaining $50,000 paid upon the completion of the Company’s sale of a minimum of $500,000 of its securities in a private offering to investors. The $50,000 liability is recorded as an Accounts Payable – Related Party on the balance sheet. The merger was accounted for as a reverse acquisition with MG Cleaners LLC being treated as the accounting acquirer. As such, the historical information for all periods presented prior to the merger date relate to MG Cleaners LLC. Subsequent to the merger date, the information relates to the consolidated entities of SMG with its subsidiary MG Cleaners LLC. The Company is an emerging growth oilfield service business focused on the drilling market segment in the domestic United States pursuant to which we offer the following products and services: (i) product sales for the oilfield industry including degreasers, surfactants and detergents focused oilfield cleaning, industrial cleaning, fleet and equipment cleaning; (ii) equipment sales for the oilfield industry including centrifugal pumps and industrial pressure washers; (iii) parts sales for our installed base on equipment, including water guns, hoses and fittings; (iv) service crews for the oilfield industry related to drilling rig wash and on location equipment repair, and (v) rentals of bottom hole assembly tools including stabilizers and crossovers rented by directional drillers for their drilling applications. On March 6, 2018 the Company filed an Information Statement with the Securities and Exchange Commission stating that it had obtained the written consent of a majority of stockholders as of the record date January 30, 2018, to change the name of the company to “SMG Industries, Inc.” and to adopt a new incentive stock option plan with 2,000,000 shares authorized under the plan, subject to the Company’s Board and any other required approvals. The name change to SMG Industries Inc. went effective April 2, 2018. The accompanying unaudited interim financial statements of SMG Industries Inc. (“we”, “our”, “SMG” or the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America and should be read in conjunction with the audited financial statements and notes thereto for the years ended December 31, 2017 and 2016 which are included on the Company’s Form 10-K filed on April 2, 2018. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for years ended December 31, 2017 and 2016 have been omitted.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Impairment of Long-Lived Assets The Company’s long-lived assets, including intangibles, are reviewed for impairment whenever events or changes in circumstances indicate that the historical-cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. Long-lived assets were evaluated for impairment and no impairment losses were incurred during the nine months ended September 30, 2018 and 2017, respectively. Basic and Diluted Net Loss per Share The Company presents both basic and diluted net loss per share on the face of the statements of operations. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted per share calculations give effect to all potentially dilutive shares of common stock outstanding during the period, including stock options and warrants, and using the treasury-stock method. If anti-dilutive, the effect of potentially dilutive shares of common stock is ignored. For the nine months ended September 30, 2018 and 2017, 1,165,000 and 370,000 and warrants were considered for their dilutive effects, respectively. Basic and Diluted Income (Loss) September 30, 2018 September 30, 2017 Net Income (Loss) $ (408,066 ) $ (342,416 ) Basic and Dilutive Shares: Weighted average basic shares outstanding 9,986,415 1,665,192 Net dilutive stock options - - Dilutive shares 9,986,415 1,665,192 Reclassification Certain reclassifications have been made to the prior year financial statements to conform to the current year presentation. Recently issued accounting pronouncements Effective January 1, 2018, the Company adopted the provisions of ASU 2017-01 – “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017-01”). ASU 2017-01 provides revised guidance to determine when an acquisition meets the definition of a business or alternatively should be accounted for as an asset acquisition. ASU 2017-01 requires that, when substantially all of the fair value of an acquisition is concentrated in a single identifiable asset or a group of similar identifiable assets, the asset or group of similar identifiable assets does not meet the definition of a business and therefore is required to be accounted for as an asset acquisition. Transaction costs will continue to be capitalized for asset acquisitions and expensed as incurred for business combinations. ASU 2017-01 will result in most, if not all, of the Company’s post January 1, 2018 acquisitions being accounted for as asset acquisitions because substantially all of the fair value of the gross assets the Company acquires are concentrated in a single asset or group of similar identifiable assets. For asset acquisitions that are “owner occupied” (meaning that the seller either is the tenant or controls the tenant) the purchase price, including capitalized acquisition costs, will be allocated to land and building based on their relative fair values with no value allocated to intangible assets or liabilities. For asset acquisitions where there is a lease in place but not “owner occupied” the Company will allocate the purchase price to tangible assets and any intangible assets acquired or liabilities assumed based on their relative fair values. Compensation—Stock Compensation: On June 20, 2018, the FASB issued ASU No. 2018-07, Compensation—Stock Compensation (Topic 718) - Improvements to Nonemployee Share-Based Payment Accounting, which aligns the accounting for share-based payment awards issued to employees and nonemployees. Under ASU No. 2018-07, the existing employee guidance will apply to nonemployee share-based transactions (as long as the transaction is not effectively a form of financing), with the exception of specific guidance related to the attribution of compensation cost. The cost of nonemployee awards will continue to be recorded as if the grantor had paid cash for the goods or services. In addition, the contractual term will be able to be used in lieu of an expected term in the option-pricing model for nonemployee awards. The Company elected to early adopt this standard in the second quarter of 2018. The adoption had no impact on the Company’s historic financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) (ASU 2016-02). Under ASU No. 2016-2, an entity will be required to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. ASU No. 2016-02 offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. For public companies, ASU No. 2016-02 is effective for annual reporting periods beginning after December 15, 2018, including interim reporting periods within that reporting period, and requires a modified retrospective adoption, with early adoption permitted. The Company is currently evaluating the provisions of the guidance and assessing its impact on the Company’s consolidated financial statements and disclosure. The Financial Accounting Standards Board, or FASB, has issued Accounting Standards Update No. 2014-09, Revenue from contracts with Customers (Topic 606), or ASU 606. ASU 606 provides guidance outlining a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers in an amount that supersedes most current revenue recognition guidance. This guidance requires us to recognize revenue when we transfer promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. We are required to adopt ASU 606 at the beginning of our first quarter of fiscal 2018. The new guidance requires enhanced disclosures, including revenue recognition policies to identify performance obligations to customers and significant judgments in measurement and recognition. We implemented the new standard using the modified retrospective approach effective January 1, 2018. The adoption of this guidance did not have an impact on our consolidated financial statements within any accounting period presented. Disaggregation of revenue The Company disaggregates revenue between services and products revenue. All revenues are currently in the southern region of the United States. Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended September 30, 2018 September 30, 2017 September 30, 2018 September 30, 2017 Service revenue $ 450,376 $ 171,926 $ 1,513,958 $ 432,092 Product revenue 576,573 448,158 1,678,474 1,370,394 Total revenue $ 1,026,949 $ 620,084 $ 3,192,432 $ 1,802,486

GOING CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Substantial Doubt about Going Concern [Text Block]	NOTE 3 – GOING CONCERN The Company considered its going concern disclosure requirements in accordance with ASC 240-40-50. The Company concluded that its negative working capital and negative cash flows from operating are conditions that raised substantial doubt about the Company’s ability to continue as a going concern. Without a successful plan in place from management these conditions could negatively impact the Company’s ability to meets its financial obligations over the next year. In response, the Company has implemented a plan to alleviate such substantial doubt as follows. The Company will continue to generate additional revenue (and improve cash flows from operations) partly related to the Company’s expansion into a new region during 2017 and 2018 and partly related to the Company wide sales initiatives already implemented. In addition, there were several one-time expenses in 2017 related to expansion to the new region and related to the merger transaction completed in September 2017. As a result, substantial doubt about the Company’s ability to continue as a going concern is alleviated.

INVENTORY

INVENTORY	9 Months Ended
	Sep. 30, 2018
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	NOTE 4 - INVENTORY Inventory consisted of the following components at September 30, 2018 and December 31, 2017: September 30, 2018 December 31, 2017 Raw materials and supplies $ 38,750 $ 25,863 Finished and purchased products 109,745 116,190 Total inventory $ 148,495 $ 142,053

LONG-LIVED ASSETS

LONG-LIVED ASSETS	9 Months Ended
	Sep. 30, 2018
Long Lived Assets [Abstract]
Long Lived Assets [Text Block]	NOTE 5 – LONG-LIVED ASSETS Property and equipment Property and equipment at September 30, 2018 and December 31, 2017 consisted of the following: September 30, 2018 December 31, 2017 Equipment $ 361,030 $ 236,461 Rental equipment 700,000 - Vehicles 200,876 165,867 Furniture, fixtures and other 37,153 16,607 1,299,059 418,934 Less: accumulated depreciation (272,484 ) (300,155 ) $ 1,026,575 $ 118,779 Depreciation expense for the nine months ended September 30, 2018 and 2017 was $60,658 and $57,154, respectively. Intangible assets Intangible assets as of September 30, 2018 are all related to the acquisition of the RigHands™ assets discussed in Note 11. The estimated useful lives of the acquired assets is 15 years which will result in an annual amortization of $10,000. Intangible assets at September 30, 2018 and December 31, 2017 consisted of the following: September 30, 2018 December 31, 2017 RigHands (Trademark & Formula) $ 150,000 $ - 150,000 - Less: accumulated depreciation (6,275 ) - $ 143,725 $ - Amortization expense for the nine months ended September 30, 2018 and 2017 was $6,275 and $0, respectively.

ACCRUED EXPENSES AND OTHER LIAB

ACCRUED EXPENSES AND OTHER LIABILITIES	9 Months Ended
	Sep. 30, 2018
Payables and Accruals [Abstract]
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	NOTE 6 – ACCRUED EXPENSES AND OTHER LIABILITIES Accrued expenses as of September 30, 2018 and December 31, 2017 included the following: September 30, 2018 December 31, 2017 Payroll and payroll taxes payable $ 86,655 $ 24,854 Sales tax payable 51,904 7,325 Interest payable 1,708 2,273 Inventory purchases payable - 23,440 Other 8,005 11,686 Total Accrued Expenses $ 148,272 $ 69,578

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 7 – NOTES PAYABLE Notes payable included the following as of September 30, 2018 and December 31, 2017: September 30, December 31, 2018 2017 Notes payable: Secured note payable issued on October 15, 2010 and refinanced in January 2015 for purchase of all membership interest, bearing interest of 6% per year and due in monthly installments ending September 25, 2022 $ 194,725 $ 228,947 Secured note payable issued August 14, 2017, bearing interest of 7.25% per year, due in monthly installments ending August 1, 2021 54,211 63,752 Secured finance facility issued February 2, 2017, bearing effective interest of 6%, due monthly installments ending August 20, 2020 30,013 41,777 Secured funding advance agreement issued December 18, 2017, bearing effective interest of 29.8%, due in daily installments ending October 2018, net of deferred financing costs of $0 and$55,729, respectively - 188,500 Secured note payable issued January 2, 2018, bearing interest of 6.29% per year, due in monthly installments ending January 2023 37,388 - Secured funding advance agreement issued June 27, 2018, bearing effective interest of 20%, due in daily installments ending April 2019, net of deferred financing costs of $104,599 170,950 - 487,287 522,976 Less current maturities (256,182 ) (264,615 ) Long term debt, net of current maturities $ 231,105 $ 258,361 Secured On October 15, 2010, the former managing member of MG Cleaners purchased MG Cleaners from the previous membership interest owners. In connection with that transaction, a $450,000 seller note was issued to the sellers. The note bears an interest rate of 8% and principal and interest payments are made monthly. The remaining principal balance of $307,391 was refinanced by the note holder in January 2015, bearing an interest rate of 6.00%, with principal and interest payments due monthly. The note is secured by the land and building originally occupied by SMG, and said property is no longer occupied. The balance of this note at September 30, 2018 and December 31, 2017 was $194,725 and $228,947, respectively. On August 14, 2017, we refinanced a note payable for $66,348. The unsecured note bears an interest rate of 7.25% per annum, has 47 monthly payments of $1,400, with a balloon payment of $12,086 at maturity on August 1, 2021. The refinanced amount is identical to the remaining principal balance under the previous loan, thus no gain or loss has been recognized. On February 2, 2017, we refinanced two truck notes existing with a community bank for one new note of $53,610. The term was principal and interest payments monthly over 42 months with an interest rate of 6%. The note is secured by certain trucks and equipment of the Company. The refinanced amount is identical to the remaining principal balance under the previous loan. On January 2, 2018, we financed a truck with a note to a bank. The $41,481 note has an interest rate of 6.29% and payments of principal and interest are paid monthly. The note is secured by the truck purchased. This note matures in January 2023. Funding Advance Agreements – included with secured notes On December 18, 2017, we received $195,000 in return for an assignment and transfer to a specialty finance company of a specified percentage of the proceeds of each collection of future receipts received by us, collectively “Future Receipts” until the finance company has received the Purchased Amount of $278,000. This transaction is accounted for as a short term secured loan, with deferred financing costs of $83,000 recognized on the date of incurrence. On June 27, 2018, our company re-financed and paid off the above December 18, 2017 note. This was accounted for as an extinguishment of the old note. During the nine months ended September 30, 2018, $80,233 of debt discount was amortized to interest expense related to the old instrument. The new facility had an original principal balance of $347,500. In conjunction with the new note we received $139,243 of proceeds, applied $103,257 towards the payoff of the old instrument and recorded deferred financing cost of $105,000 as a debt discount. Payments of principal and interest are paid daily. This note matures in April 2019. During the nine months ended September 30, 2018, $31,045 of debt discount was amortized to interest expense. Future maturities of the above secured notes payable are as follows: 2018 $ 96,086 2019 181,174 2020 78,911 2021 81,522 2022 48,764 2023 830 $ 487,287 Notes Payable - Unsecured September 30, December 31, 2018 2017 Notes payable: Financed insurance premium, Note Payable issued on June 8, 2018, bearing interest of 6.5% per year and due in monthly installments ending April 1, 2019 $ 43,050 $ - Unsecured note payable with a shareholder who controls approximately 7.5% of votes. Note issued on August 10, 2018 for $40.000, due December 30, 2018 and 10% interest per year, balance of payable is due on demand 65,000 - 108,050 - Less, discount (11,199 ) - 96,851 - Less current maturities (96,851 ) - Long term debt, net of current maturities $ - $ - Notes Payable (Related Party ) On February 12, 2018, the Company’s wholly-owned subsidiary, MG Cleaners LLC (“ MG ”) entered into an Intellectual Property Sale Agreement (“ Agreement ”) with Stephen Christian, MG’s President, for the purchase of RigHands™ an industrial strength hand cleaner product line. RigHands™ is a trademarked branded product which is focused on the oilfield and industrial markets. MG issued a promissory note to Mr. Christian for the purchase price in the amount of $150,000. The note bears interest at the rate of 5% per year and is payable in 36 equal monthly installments of $4,496. As of September 30, 2018, $113,346 remains outstanding with $49,410 included as a current liability. During the nine months ended September 30, 2018, Stephen Christian advanced $43,100 Capital Lease Liability During the nine months ended September 30, 2018 the Company entered into a capital lease arrangement to purchase various equipment to be used in operations. Title to the equipment will be transferred to the Company at the completion of the lease payments. The Company purchased $146,354 of equipment payable through May 2020. A down payment of $20,607 was due at inception followed by 23 monthly payments of $5,972 and a final payment of $13,172. As of September 30, 2018, $107,443 remains outstanding with $56,441 included as a current liability. Accounts Receivable Financing Facility (Secured Line of Credit) On May 11, 2017, SMG Industries, Inc., formerly SMG Indium Resources Ltd., (the “Borrower”) entered into a $1 million revolving accounts receivable financing facility with Crestmark Bank. The financing facility provides for the Borrower to have access to the lesser of (i) $1 million or (ii) 85% of Net Amount of Eligible Receivables (as defined in the financing agreement). The financing facility is paid for by the assignment of the Borrower’s accounts receivable to Crestmark Bank and is secured by the Borrower’s assets. The financing facility has an interest rate of 7.25% in excess of the prime rate reported by the Wall Street Journal per annum, with a floor minimum rate of 11.5%. There were no loan origination or closing fees and we paid $1,330 to Crestmark to reimburse them for documentation, legal and audit fees. Interest and maintenance fees will be calculated on the higher of the average monthly loan balance from the prior month or a minimum average loan balance of $200,000. The financing facility is for an initial term of two-years and will renew on a year to year basis, unless terminated in accordance with the financing agreement. If the facility is terminated prior to the first anniversary, Borrower is obligated to pay Crestmark Bank a fee of $20,000 and if terminated after the first anniversary and prior to the second anniversary then Borrower shall pay a fee of $5,000. After the second anniversary of the financing facility, no exit fee is due. Crestmark has a senior security interest in the Borrower’s assets. The balance of this line of credit was $488,912 and $353,975 as of September 30, 2018 and December 31, 2017, respectively. As part of our arrangement with Crestmark Bank our customers pay accounts receivable directly to a lock-box. Crestmark Bank is then paid back for prior advances on the Company’s Eligible Receivables. During the nine months ended September 30, 2018, the Company received total cash proceeds of $2,919,038 and repaid $2,837,610 of the Line of Credit via Crestmark Bank withholding amount collected in our lock-box. In addition, Crestmark withheld $53,509 to pay for interest and fees. Net proceeds received during the nine months ended September 30, 2018 on this facility were $134,937. Convertible Notes Payable On September 28, 2018, the Company entered into a secured note purchase agreement with an individual accredited investor for the purchase and sale of a convertible promissory note (“Convertible Note”) in the principal amount of $250,000. The Convertible Note is convertible at any time after the date of issuance into shares of the Company’s common stock at a conversion price of $0.50 per share. Interest on the Note shall be paid to the investor at a rate of 8.5% per annum, paid on a quarterly basis, and the maturity date of the Convertible Note is two years after the issuance date. The Convertible Note is secured by all of the assets of the Company, subject to prior liens and security interests. The Company evaluated the Convertible Note and determined is a conventional convertible instrument. As a result, a beneficial conversion feature was calculated as $100,000 at the time of issuance and recorded as a discount. During the nine months ended September 30, 2018, $417 of the discount was amortized.

STOCKHOLDERS' EQUITY (DEFICIT)

STOCKHOLDERS' EQUITY (DEFICIT)	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
Members' Equity Notes Disclosure [Text Block]	NOTE 8 – STOCKHOLDERS’ EQUITY (DEFICIT) During the nine months ended September 30, 2018, the Company issued 1,390,000 common shares for proceeds of $278,000 from accredited investors. Expenses of $1,956 were incurred related to raising these funds are recorded as a cost of capital. During the nine months ended September 30, 2018, the Company issued 11,500 common shares in settlement of accounts payable of $5,000 resulting in a loss on settlement of $3,149. During the nine months ended September 30, 2018, the Company issued a total of 50,000 common shares to two consultants for services. The fair value of the shares of $39,500 will be recognized over a one-year service period ending July 2019. During the nine months ended September 30, 2018 $8,229 of expense was recognized. On September 28, 2018, in connection with an asset purchase agreement the Company issued an aggregate of 1,000,000 shares of its common stock to the sellers. The assets consist of approximately 850 at $700,000 based on the fair value of the common shares on the date of issuance and will be depreciated over the estimated asset life of ten years.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	NOTE 9 – STOCK OPTIONS AND WARRANTS Summary stock option information is as follows: Weighted Aggregate Aggregate Exercise Average Number Exercise Price Price Range Exercise Price Outstanding, December 31, 2017 510,000 $ 261,700 $ .24-3.29 $ 0.51 Granted 150,000 114,500 $ .75-.79 $ 0.76 Exercised - - - - Cancelled, forfeited or expired (20,000 ) (55,850 ) $ 2.45-3.29 $ 2.79 Outstanding, September 30, 2018 640,000 $ 320,350 $ .24-3.29 $ 0.50 Exercisable, September 30, 2018 373,336 $ 175,352 $ .24-2.18 $ 0.47 In November 2017 the Company issued 150,000 stock options with an exercise price of $0.37 that vest in three equal tranches on in November 2018, 2019 & 2020. Option expense of $41,840 will be recorded over the vesting term. In May 2018 the Company issued 100,000 stock warrant with an exercise price of $0.75 that vest in twelve equal monthly tranches following issuance. The warrants expire five years after issuance. Warrant expense of $51,567 will be recorded over the vesting term. In July 2018, the Company granted 50,000 stock options to a consultant with a five-year term and an exercise price of $0.79. The options vest annually over a three-year period with the first one-third vesting July 10, 2019. The Company valued the options issued during the nine months ended September 30, 2018 using the Black-Scholes model with the following key assumptions ranging from: Stock price, $0.56 - $0.75, Exercise price, $0.75 - $0.79, Term 5 years, Volatility 158% - 159%, Discount rate, 2.8% - 2.9%. During the nine months ended September 30, 2018, $33,781 of expenses was recorded related to the above options and warrants. The weighted average remaining contractual life is approximately 3.3 years for stock options outstanding on September 30, 2018. At September 30, 2018 and December 31, 2017, there was $97,500 and $232,500, respectively, in intrinsic value of outstanding stock options. Summary stock warrant information is as follows: Weighted Aggregate Aggregate Exercise Average Number Exercise Price Price Range Exercise Price Outstanding, December 31, 2017 - $ - - - Granted 25,000 18,750 $ 0.75 $ 0.75 Exercised - - - - Cancelled, forfeited or expired - - - - Outstanding, September 30, 2018 25,000 $ 18,750 $ 0.75 $ 0.75 Exercisable, September 30, 2018 25,000 $ 18,750 $ 0.75 $ 0.75 In September 2018, the Company granted 25,000 stock warrants to a debt holder with a five-year term and an exercise price of $0.75. The warrants are fully vested at the time of issuance. The Company valued the options issued during the nine months ended September 30, 2018 using the Black-Scholes model with the following key assumptions ranging from: Stock price, $0.74, Exercise price, $0.75, Term 5 years, Volatility 169%, Discount rate, 2.8% . During the nine months ended September 30, 2018, the fair value of $17,476 was recoded as a note payable discount and will be amortized over the life of the note payable. The weighted average remaining contractual life is approximately 4.8 years for stock options outstanding on September 30, 2018. At September 30, 2018 and December 31, 2017, there was $0 and $0, respectively, in intrinsic value of outstanding stock warrants.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 10 – COMMITMENTS AND CONTINGENCIES Litigation From time to time, SMG may be subject to routine litigation, claims, or disputes in the ordinary course of business. In the opinion of management; no pending or known threatened claims, actions or proceedings against SMG are expected to have a material adverse effect on SMG’s financial position, results of operations or cash flows. SMG cannot predict with certainty, however, the outcome or effect of any of the litigation or investigatory matters specifically described above or any other pending litigation or claims. There can be no assurance as to the ultimate outcome of any lawsuits and investigations. Leases Effective July 15, 2017, we leased a facility in Midland, Texas for $3,000 per month for approximately 2,400 square feet of space and a shared yard with several acres of storage area. The Midland lease was for a period of 3 years and expired on July 15, 2020. This lease was cancelled with mutual consent effective January 2018. On January 22, 2018, MG Cleaners, the Company’s subsidiary entered into a two-year lease for a 6,500 square foot building on approximately 1.5 acres in Odessa, Texas providing for three lease extensions totaling six additional years. The initial rent is $6,500 per month and increases to $8,500 per month at the seventh month of the lease. After the first-year anniversary, the Lessee may cancel the lease with 30 days’ notice to Lessor. Lease extensions are at the discretion of the Lessee and have increases. The Company is responsible for the repair, maintenance, and insurance of the facility. On June 1, 2018, MG Cleaners, the Company’s subsidiary entered into an operating lease for a new location in Alice, Texas. The lease is a term of six months commencing on June 1, 2018 with monthly payments due of $2,500. A deposit of $1,250 was paid with the commencement of the lease. On June 18, 2018 the Company entered into an operating lease for corporate office space in Houston, Texas. The lease is a term of three years commencing on August 1, 2018 with monthly payments due of $2,620. A deposit was due in July 2018 for $5,240. In July 2018, the Company entered into an agreement to purchase a residential property in Odessa, Texas. The contract is subject to the Company securing financing for the purchase. Related to this property the Company entered into a lease for a 90-day period with total lease payments of $9,000 and a $5,000 deposit both of which were paid at the commencement of this term. The Company is currently using the property on a month to month basis with total cost of $ 3,000 per month . Rent expense for the nine months ended September 30, 2018 and 2017 for these leases amounted to $114,010 and $15,887, respectively. Future minimum lease payments in accordance with the above leases is $53,860, $169,440, 60,940 and $7,860 for the fiscal years ending December 31, 2018, 2019, 2020 and 2021, respectively.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 11 – RELATED PARTY TRANSACTIONS On February 12, 2018, the Company’s wholly-owned subsidiary, MG Cleaners LLC (“ MG ”) entered into an Intellectual Property Sale Agreement (“ Agreement ”) with Stephen Christian, MG’s President, for the purchase of RigHands™ an industrial strength hand cleaner product line. RigHands™ is a trademark branded product which is focused on the oilfield and industrial markets. MG issued a promissory note to Mr. Christian for the purchase price in the amount of $150,000. In connection with the Agreement, Mr. Christian agreed that he shall promptly, from time to time, fully inform and disclose to MG in writing all inventions, copyrightable material, designs, improvements and discoveries of any kind which Mr. Christian now has made, conceived or developed (including prior to the date of this Agreement), or which Mr. Christian may later make, conceive or develop, during the period of Mr. Christian’s employment with MG, which pertain to or relate to MG’s business or any of the work or business carried on by MG. In addition to the foregoing, the Agreement sets forth that all Inventions shall be the sole and exclusive property of MG, whether or not fixed in a tangible medium of expression. Mr. Christian also assigned all rights in all Inventions and in all related patents, copyrights and trademarks, trade secrets and other proprietary rights therein to MG. Mr. Christian further agreed that any copyrightable material shall be deemed to be “works made for hire” and that MG shall be deemed the author of such works under the United States Copyright Act, provided that in the event and to the extent such works are determined not to constitute “works made for hire”, Mr. Christian has irrevocably assigned and transferred to MG all right, title and interest in such works. On September 19, 2017, in connection with the acquisition, we issued 4,578,276 shares and agreed to pay $300,000 in cash to the Managing MG Member, Stephen Christian, payable with $250,000 at closing and the remaining $50,000 paid upon the completion of the Company’s sale of a minimum of $500,000 of its securities in a private offering to investors. During the nine months ended September 30, 2018, $29,000 was repaid leaving, $21,000 as still due. The amounts are included in Accounts Payable related party. On October 31, 2017, and made effective September 20, 2017, the Company entered into an employment agreement with Stephen Christian, the former Managing Member, and current President, of our subsidiary MG Cleaners LLC. The term is for three years with a monthly salary of $8,333 for the first six months of the effective date and $10,000 a month thereafter. Other terms include payment of Mr. Christian’s health care insurance, use of a company truck and other customary benefits. Termination without cause, as defined in the agreement, grants Mr. Christian six months’ severance pay. On October 31, 2017, and made effective October 1, 2017, the Company entered into an employment agreement with Matthew Flemming, our Chief Executive Officer. The term is for three years with a monthly salary of $15,000 for the period. The terms of the agreement also include providing health care, auto allowance of $750 per month if a car is not provided by the Company, and other customary benefits. Termination without cause, as defined in the agreement, grants Mr. Flemming six months severance pay. During the nine months ended September 30, 2018, Stephen Christian advanced $43,100 to the Company, was repaid $30,850 by the Company, and paid $8,034 of expense on behalf of the Company. As of September 30, 2018, $20,284 remains outstanding with no specific repayment terms or stated interest rate.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 12 – SUBSEQUENT EVENTS Subsequent to September 30, 2018, the Company issued 30,000 shares of common stock in exchange for consulting services to be provided over a one-year period of time.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets The Company’s long-lived assets, including intangibles, are reviewed for impairment whenever events or changes in circumstances indicate that the historical-cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. Long-lived assets were evaluated for impairment and no impairment losses were incurred during the nine months ended September 30, 2018 and 2017, respectively.
Earnings Per Share, Policy [Policy Text Block]	Basic and Diluted Net Loss per Share The Company presents both basic and diluted net loss per share on the face of the statements of operations. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted per share calculations give effect to all potentially dilutive shares of common stock outstanding during the period, including stock options and warrants, and using the treasury-stock method. If anti-dilutive, the effect of potentially dilutive shares of common stock is ignored. For the nine months ended September 30, 2018 and 2017, 1,165,000 and 370,000 and warrants were considered for their dilutive effects, respectively. Basic and Diluted Income (Loss) September 30, 2018 September 30, 2017 Net Income (Loss) $ (408,066 ) $ (342,416 ) Basic and Dilutive Shares: Weighted average basic shares outstanding 9,986,415 1,665,192 Net dilutive stock options - - Dilutive shares 9,986,415 1,665,192
Reclassification, Policy [Policy Text Block]	Reclassification Certain reclassifications have been made to the prior year financial statements to conform to the current year presentation.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently issued accounting pronouncements Effective January 1, 2018, the Company adopted the provisions of ASU 2017-01 – “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017-01”). ASU 2017-01 provides revised guidance to determine when an acquisition meets the definition of a business or alternatively should be accounted for as an asset acquisition. ASU 2017-01 requires that, when substantially all of the fair value of an acquisition is concentrated in a single identifiable asset or a group of similar identifiable assets, the asset or group of similar identifiable assets does not meet the definition of a business and therefore is required to be accounted for as an asset acquisition. Transaction costs will continue to be capitalized for asset acquisitions and expensed as incurred for business combinations. ASU 2017-01 will result in most, if not all, of the Company’s post January 1, 2018 acquisitions being accounted for as asset acquisitions because substantially all of the fair value of the gross assets the Company acquires are concentrated in a single asset or group of similar identifiable assets. For asset acquisitions that are “owner occupied” (meaning that the seller either is the tenant or controls the tenant) the purchase price, including capitalized acquisition costs, will be allocated to land and building based on their relative fair values with no value allocated to intangible assets or liabilities. For asset acquisitions where there is a lease in place but not “owner occupied” the Company will allocate the purchase price to tangible assets and any intangible assets acquired or liabilities assumed based on their relative fair values. Compensation—Stock Compensation: On June 20, 2018, the FASB issued ASU No. 2018-07, Compensation—Stock Compensation (Topic 718) - Improvements to Nonemployee Share-Based Payment Accounting, which aligns the accounting for share-based payment awards issued to employees and nonemployees. Under ASU No. 2018-07, the existing employee guidance will apply to nonemployee share-based transactions (as long as the transaction is not effectively a form of financing), with the exception of specific guidance related to the attribution of compensation cost. The cost of nonemployee awards will continue to be recorded as if the grantor had paid cash for the goods or services. In addition, the contractual term will be able to be used in lieu of an expected term in the option-pricing model for nonemployee awards. The Company elected to early adopt this standard in the second quarter of 2018. The adoption had no impact on the Company’s historic financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) (ASU 2016-02). Under ASU No. 2016-2, an entity will be required to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. ASU No. 2016-02 offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. For public companies, ASU No. 2016-02 is effective for annual reporting periods beginning after December 15, 2018, including interim reporting periods within that reporting period, and requires a modified retrospective adoption, with early adoption permitted. The Company is currently evaluating the provisions of the guidance and assessing its impact on the Company’s consolidated financial statements and disclosure. The Financial Accounting Standards Board, or FASB, has issued Accounting Standards Update No. 2014-09, Revenue from contracts with Customers (Topic 606), or ASU 606. ASU 606 provides guidance outlining a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers in an amount that supersedes most current revenue recognition guidance. This guidance requires us to recognize revenue when we transfer promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. We are required to adopt ASU 606 at the beginning of our first quarter of fiscal 2018. The new guidance requires enhanced disclosures, including revenue recognition policies to identify performance obligations to customers and significant judgments in measurement and recognition. We implemented the new standard using the modified retrospective approach effective January 1, 2018. The adoption of this guidance did not have an impact on our consolidated financial statements within any accounting period presented. Disaggregation of revenue The Company disaggregates revenue between services and products revenue. All revenues are currently in the southern region of the United States. Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended September 30, 2018 September 30, 2017 September 30, 2018 September 30, 2017 Service revenue $ 450,376 $ 171,926 $ 1,513,958 $ 432,092 Product revenue 576,573 448,158 1,678,474 1,370,394 Total revenue $ 1,026,949 $ 620,084 $ 3,192,432 $ 1,802,486

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Basic and Diluted Income (Loss) September 30, 2018 September 30, 2017 Net Income (Loss) $ (408,066 ) $ (342,416 ) Basic and Dilutive Shares: Weighted average basic shares outstanding 9,986,415 1,665,192 Net dilutive stock options - - Dilutive shares 9,986,415 1,665,192
Disaggregation of Revenue [Table Text Block]	The Company disaggregates revenue between services and products revenue. All revenues are currently in the southern region of the United States. Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended September 30, 2018 September 30, 2017 September 30, 2018 September 30, 2017 Service revenue $ 450,376 $ 171,926 $ 1,513,958 $ 432,092 Product revenue 576,573 448,158 1,678,474 1,370,394 Total revenue $ 1,026,949 $ 620,084 $ 3,192,432 $ 1,802,486

INVENTORY (Tables)

INVENTORY (Tables)	9 Months Ended
	Sep. 30, 2018
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventory consisted of the following components at September 30, 2018 and December 31, 2017: September 30, 2018 December 31, 2017 Raw materials and supplies $ 38,750 $ 25,863 Finished and purchased products 109,745 116,190 Total inventory $ 148,495 $ 142,053

LONG-LIVED ASSETS (Tables)

LONG-LIVED ASSETS (Tables)	9 Months Ended
	Sep. 30, 2018
Long Lived Assets [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment at September 30, 2018 and December 31, 2017 consisted of the following: September 30, 2018 December 31, 2017 Equipment $ 361,030 $ 236,461 Rental equipment 700,000 - Vehicles 200,876 165,867 Furniture, fixtures and other 37,153 16,607 1,299,059 418,934 Less: accumulated depreciation (272,484 ) (300,155 ) $ 1,026,575 $ 118,779
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Intangible assets at September 30, 2018 and December 31, 2017 consisted of the following: September 30, 2018 December 31, 2017 RigHands (Trademark & Formula) $ 150,000 $ - 150,000 - Less: accumulated depreciation (6,275 ) - $ 143,725 $ -

ACCRUED EXPENSES AND OTHER LI_2

ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2018
Payables and Accruals [Abstract]
Schedule of Accrued Liabilities [Table Text Block]	Accrued expenses as of September 30, 2018 and December 31, 2017 included the following: September 30, 2018 December 31, 2017 Payroll and payroll taxes payable $ 86,655 $ 24,854 Sales tax payable 51,904 7,325 Interest payable 1,708 2,273 Inventory purchases payable - 23,440 Other 8,005 11,686 Total Accrued Expenses $ 148,272 $ 69,578

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2018
Short-term Debt [Line Items]
Schedule of Debt [Table Text Block]	Notes payable included the following as of September 30, 2018 and December 31, 2017: September 30, December 31, 2018 2017 Notes payable: Secured note payable issued on October 15, 2010 and refinanced in January 2015 for purchase of all membership interest, bearing interest of 6% per year and due in monthly installments ending September 25, 2022 $ 194,725 $ 228,947 Secured note payable issued August 14, 2017, bearing interest of 7.25% per year, due in monthly installments ending August 1, 2021 54,211 63,752 Secured finance facility issued February 2, 2017, bearing effective interest of 6%, due monthly installments ending August 20, 2020 30,013 41,777 Secured funding advance agreement issued December 18, 2017, bearing effective interest of 29.8%, due in daily installments ending October 2018, net of deferred financing costs of $0 and$55,729, respectively - 188,500 Secured note payable issued January 2, 2018, bearing interest of 6.29% per year, due in monthly installments ending January 2023 37,388 - Secured funding advance agreement issued June 27, 2018, bearing effective interest of 20%, due in daily installments ending April 2019, net of deferred financing costs of $104,599 170,950 - 487,287 522,976 Less current maturities (256,182 ) (264,615 ) Long term debt, net of current maturities $ 231,105 $ 258,361
Schedule of Maturities of Long-term Debt [Table Text Block]	Future maturities of the above secured notes payable are as follows: 2018 $ 96,086 2019 181,174 2020 78,911 2021 81,522 2022 48,764 2023 830 $ 487,287
Unsecured Debt [Member]
Short-term Debt [Line Items]
Schedule of Debt [Table Text Block]	Notes Payable - Unsecured September 30, December 31, 2018 2017 Notes payable: Financed insurance premium, Note Payable issued on June 8, 2018, bearing interest of 6.5% per year and due in monthly installments ending April 1, 2019 $ 43,050 $ - Unsecured note payable with a shareholder who controls approximately 7.5% of votes. Note issued on August 10, 2018 for $40.000, due December 30, 2018 and 10% interest per year, balance of payable is due on demand 65,000 - 108,050 - Less, discount (11,199 ) - 96,851 - Less current maturities (96,851 ) - Long term debt, net of current maturities $ - $ -

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-based Compensation, Stock Options, Activity [Table Text Block]	Summary stock option information is as follows: Weighted Aggregate Aggregate Exercise Average Number Exercise Price Price Range Exercise Price Outstanding, December 31, 2017 510,000 $ 261,700 $ .24-3.29 $ 0.51 Granted 150,000 114,500 $ .75-.79 $ 0.76 Exercised - - - - Cancelled, forfeited or expired (20,000 ) (55,850 ) $ 2.45-3.29 $ 2.79 Outstanding, September 30, 2018 640,000 $ 320,350 $ .24-3.29 $ 0.50 Exercisable, September 30, 2018 373,336 $ 175,352 $ .24-2.18 $ 0.47
Schedule of Other Share-based Compensation, Activity [Table Text Block]	Summary stock warrant information is as follows: Weighted Aggregate Aggregate Exercise Average Number Exercise Price Price Range Exercise Price Outstanding, December 31, 2017 - $ - - - Granted 25,000 18,750 $ 0.75 $ 0.75 Exercised - - - - Cancelled, forfeited or expired - - - - Outstanding, September 30, 2018 25,000 $ 18,750 $ 0.75 $ 0.75 Exercisable, September 30, 2018 25,000 $ 18,750 $ 0.75 $ 0.75

BACKGROUND AND BASIS OF PRESE_2

BACKGROUND AND BASIS OF PRESENTATION (Details Textual) - USD ($)	1 Months Ended
	Sep. 19, 2017	Sep. 30, 2018	Mar. 06, 2018
Accounts Payable, Related Parties		$ 50,000
Incentive Stock Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized			2,000,000
MG Cleaners LLC [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	4,578,276
Payments to Acquire Businesses, Gross	$ 300,000
Business Combination, Consideration Transferred, Liabilities Incurred	250,000
Business Combination, Consideration Transferred, Other	50,000
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned	$ 500,000

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details ) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net Income (Loss)	$ (279,694)	$ (412,626)	$ (408,066)	$ (342,416)
Basic and Dilutive Shares:
Weighted average basic shares outstanding	10,336,470	2,176,200	9,986,415	1,665,192
Net dilutive stock options			0	0
Dilutive shares	10,336,470	2,176,200	9,986,415	1,665,192

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenues	$ 1,026,949	$ 620,084	$ 3,192,432	$ 1,802,486
Service revenue [Member]
Revenues	450,376	171,926	1,513,958	432,092
Product revenue [Member]
Revenues	$ 576,573	$ 448,158	$ 1,678,474	$ 1,370,394

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - shares	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,165,000	370,000

INVENTORY (Details)

INVENTORY (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Raw materials and supplies	$ 38,750	$ 25,863
Finished and purchased products	109,745	116,190
Total inventory	$ 148,495	$ 142,053

LONG-LIVED ASSETS (Details)

LONG-LIVED ASSETS (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Property, Plant and Equipment, Gross	$ 1,299,059	$ 418,934
Less: accumulated depreciation	(272,484)	(300,155)
Property, Plant and Equipment, Net	1,026,575	118,779
Equipment [Member]
Property, Plant and Equipment, Gross	361,030	236,461
Rental Equipment [Member]
Property, Plant and Equipment, Gross	700,000	0
Vehicles [Member]
Property, Plant and Equipment, Gross	200,876	165,867
Furniture, fixtures and other [Member]
Property, Plant and Equipment, Gross	$ 37,153	$ 16,607

LONG-LIVED ASSETS (Details 1)

LONG-LIVED ASSETS (Details 1) - USD ($)	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017
Finite-Lived Intangible Assets, Gross	$ 150,000	$ 0
Less: accumulated depreciation	(6,275)	0	$ 0
Finite-Lived Intangible Assets, Net	143,725	0
RigHands (Trademark & Formula) [Member]
Finite-Lived Intangible Assets, Gross	$ 150,000	$ 0

LONG-LIVED ASSETS (Details Text

LONG-LIVED ASSETS (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Finite-Lived Intangible Assets, Accumulated Amortization	$ 6,275	$ 0	$ 0
Depreciation	$ 60,658	$ 57,154
RigHands Assets [Member]
Finite-Lived Intangible Asset, Useful Life	15 years
Finite-Lived Intangible Assets, Accumulated Amortization	$ 10,000

ACCRUED EXPENSES AND OTHER LI_3

ACCRUED EXPENSES AND OTHER LIABILITIES (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Payroll and payroll taxes payable	$ 86,655	$ 24,854
Sales tax payable	51,904	7,325
Interest payable	1,708	2,273
Inventory purchases payable	0	23,440
Other	8,005	11,686
Total Accrued Expenses	$ 148,272	$ 69,578

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Notes payable:
Notes Payable	$ 487,287	$ 522,976
Less current maturities	(256,182)	(264,615)
Long term debt, net of current maturities	231,105	258,361
Secured Note October 2010 [Member]
Notes payable:
Notes Payable	194,725	228,947
Secured Note August 2017 [Member]
Notes payable:
Notes Payable	54,211	63,752
Secured Note February 2017 [Member]
Notes payable:
Notes Payable	30,013	41,777
Secured Note December 2017 [Member]
Notes payable:
Notes Payable	0	188,500
Secured Note January 2018 [Member]
Notes payable:
Notes Payable	37,388	0
Secured Note June 2018 [Member]
Notes payable:
Notes Payable	$ 170,950	$ 0

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1)	Sep. 30, 2018USD ($)
2,018	$ 96,086
2,019	181,174
2,020	78,911
2,021	81,522
2,022	48,764
2,023	830
Long-term Debt	$ 487,287

NOTES PAYABLE (Details 2)

NOTES PAYABLE (Details 2) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Notes payable:
Unsecured Debt	$ 108,050	$ 0
Less, discount	(11,199)	0
Unsecured Debt Current And Noncurrent	96,851	0
Less current maturities	(96,851)	0
Long term debt, net of current maturities	0	0
Unsecured Note June 8, 2018 [Member]
Notes payable:
Unsecured Debt	43,050	0
Unsecured Note August 10 2018 [Member]
Notes payable:
Unsecured Debt	$ 65,000	$ 0

NOTES PAYABLE (Details Textual)

NOTES PAYABLE (Details Textual) - USD ($)	Feb. 12, 2018	Aug. 14, 2017	May 11, 2017	Sep. 28, 2018	Dec. 18, 2017	Sep. 30, 2018	Sep. 30, 2017	Aug. 10, 2018	Jun. 27, 2018	Jun. 08, 2018	Jan. 02, 2018	Dec. 31, 2017	Feb. 02, 2017	Jan. 31, 2015	Oct. 15, 2010
Debt Instrument, Face Amount									$ 104,599
Debt Instrument, Interest Rate, Stated Percentage								10.00%	20.00%	6.50%
Notes Payable						$ 487,287						$ 522,976
Repayments of Notes Payable						367,572	$ 194,257
Proceeds from Lines of Credit						134,937	91,927
Line of Credit, Current						488,912						353,975
Provision For Payment Of Interest And Fees, Line Of Credit						53,509
Noncash or Part Noncash Acquisition, Intangible Assets Acquired	$ 150,000
Debt Instrument, Unamortized Discount						11,199						0
Notes Payable, Related Parties, Current						69,694						0
Repayments of Long-term Debt, Long-term Capital Lease Obligations, and Capital Securities						107,443
Capital Lease Obligations, Current						$ 56,441						0
Percentage of Voting Interests Held By Shareholder								7.50%
Description of Lessee Leasing Arrangements, Capital Leases						A down payment of $20,607 was due at inception followed by 23 monthly payments of $5,972 and a final payment of $13,172.
Proceeds from Related Party Debt						$ 43,100	0
Debt Instrument, Convertible, Conversion Price				$ 0.50
Debt Instrument, Convertible, Beneficial Conversion Feature						100,000	0
Repayments of Related Party Debt						67,504	0
Expenses Paid By Related Party						8,034	$ 0
Property, Plant and Equipment, Additions						146,354
Stephen Christian [Member]
Repayments of Related Party Debt						30,850
Expenses Paid By Related Party						8,034
Due to Related Parties						20,284
Mr Christian [Member]
Notes Payable, Related Parties						113,346
Notes Payable, Related Parties, Current						49,410
Accounts Receivable Financing Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 1,000,000
Payments for Other Fees			1,330
Long-term Debt, Gross			$ 200,000
Line of Credit Facility, Borrowing Capacity, Description			The financing facility provides for the Borrower to have access to the lesser of (i) $1 million or (ii) 85% of Net Amount of Eligible Receivables (as defined in the financing agreement).
Line of Credit Facility, Interest Rate Description			The financing facility is paid for by the assignment of the Borrower’s accounts receivable to Crestmark Bank and is secured by the Borrower’s assets. The financing facility has an interest rate of 7.25% in excess of the prime rate reported by the Wall Street Journal per annum, with a floor minimum rate of 11.5%.
Debt Instrument, Fee			Borrower is obligated to pay Crestmark Bank a fee of $20,000 and if terminated after the first anniversary and prior to the second anniversary then Borrower shall pay a fee of $5,000.
Proceeds from Lines of Credit						134,937
Libertas Funding LLC [Member]
Proceeds from Sale of Other Assets					$ 195,000
Due from Related Parties					278,000
Debt Issuance Costs, Net					$ 83,000
Secured Note October 2010 [Member]
Notes Payable						194,725						228,947
Secured Note August 2017 [Member]
Notes Payable						54,211						63,752
Secured Note January 2018 [Member]
Notes Payable						37,388						0
Secured Note December 2017 [Member]
Notes Payable						0						188,500
Amortization of Debt Discount (Premium)						80,233
Repayments of Secured Debt						103,257
Debt Instrument, Unamortized Discount						105,000
Secured Note June 2018 [Member]
Debt Instrument, Face Amount						347,500
Notes Payable						170,950						0
Amortization of Debt Discount (Premium)						31,045
Proceeds from Issuance of Secured Debt						139,243
Notes Payable to Banks [Member] | Secured Note January 2018 [Member]
Debt Instrument, Face Amount											$ 41,481		$ 53,610
Debt Instrument, Interest Rate, Stated Percentage											6.29%		6.00%
Notes Payable, Other Payables [Member] | Secured Note October 2010 [Member]
Debt Instrument, Face Amount														$ 307,391	$ 450,000
Debt Instrument, Interest Rate, Stated Percentage														6.00%	8.00%
Notes Payable, Other Payables [Member] | Secured Note August 2017 [Member]
Debt Instrument, Face Amount		$ 66,348
Debt Instrument, Interest Rate, Stated Percentage		7.25%
Repayments of Notes Payable		$ 12,086
Debt Instrument, Periodic Payment		$ 1,400
Notes Payable, Other Payables [Member] | Secured Note December 2017 [Member]
Debt Instrument, Interest Rate, Stated Percentage					29.80%
Deferred Costs, Leasing, Net						0						$ 55,729
Crestmark Bank [Member]
Repayments of Lines of Credit						2,837,610
Proceeds from Lines of Credit						2,919,038
Notes Payable To Related Party [Member] | Mr Christian [Member]
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Debt Instrument, Periodic Payment	$ 4,496
Convertible Notes Payable [Member]
Debt Instrument, Face Amount				$ 250,000
Debt Instrument, Interest Rate, Stated Percentage				8.50%
Amortization of Debt Discount (Premium)						$ 417
Debt Instrument, Convertible, Beneficial Conversion Feature				$ 100,000

STOCKHOLDERS' EQUITY (DEFICIT)

STOCKHOLDERS' EQUITY (DEFICIT) (Details Textual) - USD ($)	1 Months Ended	9 Months Ended
	Sep. 28, 2018	Sep. 30, 2018	Sep. 30, 2017
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures		1,390,000
Proceeds from Issuance of Common Stock		$ 276,044	$ 115,000
Debt Conversion, Converted Instrument, Shares Issued		11,500
Debt Conversion, Original Debt, Amount		$ 5,000
Loss on settlement extinguishment of debt		$ 3,149
Stock Issued During Period, Shares, Issued for Services		50,000
Stock Issued During Period, Value, Issued for Services		$ 39,500
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost		8,229
Stock Issued During Period, Shares, Purchase of Assets	1,000,000
Stock Issued During Period, Value, Purchase of Assets	$ 700,000
Restricted Stock [Member]
Proceeds from Issuance of Common Stock		278,000
Payments of Stock Issuance Costs		$ 1,956

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details) - USD ($)	1 Months Ended		9 Months Ended	12 Months Ended
	Jul. 31, 2018	Nov. 30, 2017	Sep. 30, 2018	Dec. 31, 2017
Granted - Aggregate Number	50,000	150,000	25,000
Granted - Weighted Average Exercise Price	$ 0.79
Employee Stock Option [Member]
Outstanding - Aggregate Number - Beginning Balance			510,000
Granted - Aggregate Number			150,000
Exercised - Aggregate Number			0
Cancelled, Forfeited or Expired - Aggregate Number			(20,000)
Outstanding - Aggregate Number - Ending Balance			640,000	510,000
Outstanding - Exercisable			373,336
Outstanding - Aggregate Exercise Price - Beginning Balance			$ 261,700
Granted - Aggregate Exercise Price			114,500
Exercised - Aggregate Exercise Price			0
Cancelled, forfeited or expired - Aggregate Exercise Price			(55,850)
Outstanding - Aggregate Exercise Price - Ending Balance			320,350	$ 261,700
Outstanding - Exercisable Aggregate Excercise Price			$ 175,352
Outstanding - Excerise Price Range - Minimum			$ 0.24	$ 0.24
Outstanding - Excerise Price Range - Maximum			3.29	3.29
Outstanding - Weighted Average Exercise Price - Beginning Balance			0.51
Granted - Weighted Average Exercise Price			0.76
Exercised - Weighted Average Exercise Price			0
Cancelled, Forfeited or Expired - Weighted Average Exercise Price			2.79
Outstanding - Weighted Average Exercise Price - Ending Balance			0.50	$ 0.51
Outstanding - Exercisable Weighted Average Exercise Price			0.47
Employee Stock Option [Member] | Maximum [Member]
Granted - Excerise Price Range			$ 0.79
Exercise Price Range - Cancelled, Forfeited or Expired			$ 3.29
Outstanding - Exercisable Exercise Price Range			$ 2.18
Employee Stock Option [Member] | Minimum [Member]
Granted - Excerise Price Range			$ 0.75
Exercise Price Range - Cancelled, Forfeited or Expired			$ 2.45
Outstanding - Exercisable Exercise Price Range			$ 0.24

STOCK OPTIONS AND WARRANTS (D_2

STOCK OPTIONS AND WARRANTS (Details 1)	9 Months Ended
	Sep. 30, 2018USD ($)$ / sharesshares
Outstanding - Aggregate Number - Beginning Balance | shares	0
Granted - Aggregate Number | shares	25,000
Exercised - Aggregate Number | shares	0
Cancelled, Forfeited or Expired - Aggregate Number | shares	0
Outstanding - Aggregate Number - Ending Balance | shares	25,000
Outstanding - Exercisable | shares	25,000
Outstanding - Aggregate Exercise Price - Beginning Balance | $	$ 0
Granted - Aggregate Exercise Price | $	18,750
Exercised - Aggregate Excercise Price | $	0
Cancelled, forfeited or expired - Aggregate Exercise Price | $	0
Outstanding - Aggregate Exercise Price - Ending Balance | $	18,750
Outstanding - Exercisable Aggregate Excercise Price | $	$ 18,750
Outstanding - Excerise Price Range - Beginning Balance	$ 0
Granted - Excerise Price Range	0.75
Exercised - Excerise Price Range	0
Exercise Price Range - Cancelled, Forfeited or Expired	0
Outstanding - Excerise Price Range - Ending Balance	0.75
Outstanding - Exercisable Exercise Price Range	0.75
Outstanding - Weighted Average Exercise Price - Beginning Balance	0
Granted - Weighted Average Exercise Price	0.75
Exercised - Weighted Average Exercise Price	0
Cancelled, Forfeited or Expired - Weighted Average Exercise Price	0
Outstanding - Weighted Average Exercise Price - Ending Balance	0.75
Outstanding - Exercisable Weighted Average Exercise Price	$ 0.75

STOCK OPTIONS AND WARRANTS (D_3

STOCK OPTIONS AND WARRANTS (Details Textual) - USD ($)	1 Months Ended			9 Months Ended
	Jul. 31, 2018	May 31, 2018	Nov. 30, 2017	Sep. 30, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value				$ 97,500	$ 232,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term				3 years 3 months 18 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	50,000		150,000	25,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 0.37	$ 0.75
Deferred Compensation Share-based Arrangements, Liability, Current and Noncurrent				$ 41,840
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period				25,000
Allocated Share-based Compensation Expense				$ 33,781
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0.79
Debt Instrument, Unamortized Discount				11,199	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Outstanding				$ 0	$ 0
Stock Option One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term				5 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum				158.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum				159.00%
Stock Option Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price				$ 0.75
Share Price				$ 0.74
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term				5 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate				169.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions				2.80%
Debt Instrument, Unamortized Discount				$ 17,476
Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term				4 years 9 months 18 days
Maximum [Member] | Stock Option One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price				$ 0.79
Share Price				$ 0.75
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions				2.90%
Minimum [Member] | Stock Option One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price				$ 0.75
Share Price				$ 0.56
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions				2.80%
Warrant [Member]
Deferred Compensation Share-based Arrangements, Liability, Current and Noncurrent		$ 51,567
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		100,000
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price		$ 0.75

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Textual)	Aug. 01, 2018USD ($)	Jun. 01, 2018USD ($)	Jul. 15, 2017USD ($)ft²	Jul. 31, 2018USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Operating Leases, Rent Expense, Net			$ 3,000	$ 3,000
Area of Land | ft²			2,400
Lease Expiration Date			Jul. 15, 2020
Operating Leases, Rent Expense	$ 2,620	$ 2,500		$ 9,000	$ 114,010	$ 15,887
Lessee, Operating Lease, Description					On January 22, 2018, MG Cleaners, the Company’s subsidiary entered into a two-year lease for a 6,500 square foot building on approximately 1.5 acres in Odessa, Texas providing for three lease extensions totaling six additional years. The initial rent is $6,500 per month and increases to $8,500 per month at the seventh month of the lease. After the first-year anniversary, the Lessee may cancel the lease with 30 days’ notice to Lessor. Lease extensions are at the discretion of the Lessee and have increases. The Company is responsible for the repair, maintenance, and insurance of the facility.
Operating Leases, Future Minimum Payments Due, Next Twelve Months										$ 53,860
Operating Leases, Future Minimum Payments, Due in Two Years									$ 169,440
Operating Leases, Future Minimum Payments, Due in Three Years								$ 60,940
Lessor, Operating Lease, Term of Contract			3 years	90 days
Payments for Other Deposits	$ 5,240	$ 1,250		$ 5,000
Operating Leases, Future Minimum Payments, Due in Four Years							$ 7,860

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Textual) - USD ($)	Feb. 12, 2018	Oct. 31, 2017	Sep. 19, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Noncash or Part Noncash Acquisition, Intangible Assets Acquired	$ 150,000
Repayments of Related Party Debt				$ 67,504	$ 0
Accounts Payable, Related Parties, Current				21,000		$ 95,585
Proceeds from Related Party Debt				43,100	0
Expenses Paid By Related Party				8,034	$ 0
MG Cleaners LLC [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares			4,578,276
Payments to Acquire Businesses, Gross			$ 300,000
Business Combination, Consideration Transferred, Liabilities Incurred			250,000
Business Combination, Consideration Transferred, Other			50,000
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned			$ 500,000
Repayments of Related Party Debt				29,000
Stephen Christian [Member]
Due to Related Parties				$ 20,284
Officers Compensation Description				monthly salary of $8,333 for the first six months of the effective date and $10,000 a month thereafter
Repayments of Related Party Debt				$ 30,850
Expenses Paid By Related Party				$ 8,034
Chief Financial Officer [Member]
Officers Compensation		$ 15,000
Officers Vehicle Allowances		$ 750

SUBSEQUENT EVENTS (Details Text

SUBSEQUENT EVENTS (Details Textual) - USD ($)	1 Months Ended	9 Months Ended
	Nov. 09, 2018	Sep. 30, 2018
Stock Issued During Period, Value, Issued for Services		$ 39,500
Subsequent Event [Member]
Stock Issued During Period, Value, Issued for Services	$ 30,000