Green Hygienics (GRYN) 10-K 13 Nov 19 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jul. 31, 2019	Nov. 05, 2019	Jan. 31, 2019
Document And Entity Information
Entity Registrant Name	GREEN HYGIENICS HOLDINGS INC.
Entity Central Index Key	0001443388
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--07-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	true
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Jul. 31, 2019
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		37,482,835
Entity Public Float			$ 3,647,442

Balance Sheets

Balance Sheets - USD ($)	Jul. 31, 2019	Jul. 31, 2018
Current Assets
Cash	$ 767	$ 132
Trust funds	2,486
Prepaids		460
Inventory-seeds (Note 4)	306,450
Total Current Assets	309,703
Deposits (Note 3)	100,000	592
Fixed Assets (Note 5)	145,138
Total Assets	554,841	592
Current Liabilities
Accounts payable and accrued liabilities	201,178	149,491
Accounts payable - related parties	57,500
Accrued interest payable	510
Loan payable (Note 6)	155,250	18,750
Due to related parties (Note 7)	780,398	172,961
Total Current Liabilities	1,194,836	341,202
Stockholder's Deficit
Common stock, 375,000,000 shares authorized, $0.001 par value 36,657,835 and 34,707,835 shares issued and outstanding respectively	36,658	34,708
Additional paid-in capital	42,089,489	40,546,930
Deficit	(42,766,142)	(40,922,248)
Total Stockholder's Deficit	(639,995)	(340,610)
Total Liabilities and Stockholder's Deficit	$ 554,841	$ 592

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Jul. 31, 2019	Jul. 31, 2018
Stockholder's Deficit
Common stock, shares authorized	375,000,000	375,000,000
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares issued	36,657,835	34,707,835
Common stock, shares outstanding	36,657,835	34,707,835

Statements of Operations and Co

Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Jul. 31, 2019	Jul. 31, 2018
Expenses
Consulting fees (Note 4)	$ 152,172	$ 120,000
Business development costs	1,595,036
General and administrative	71,303	45,989
Total Expenses	1,818,511	165,989
Loss Before Other Income (Expense)	(1,818,511)	(165,989)
Other Income (Expense)
Gain on forgiveness of debt		39,750
Interest expense	(25,383)	(2,841)
Total Other Income (Expense)	(25,383)	36,909
Net Loss and Comprehensive Loss	$ (1,843,894)	$ (129,080)
Net Loss Per Share, Basic and Diluted	$ (0.05)	$ (0.01)
Weighted Average Shares Outstanding	35,203,862	34,707,835

Statements of Stockholders' Equ

Statements of Stockholders' Equity (Deficit) - USD ($)	Total	Common Stock Shares	Additional Paid-in Capital	Deficit
Balance, Shares at Jul. 31, 2016		34,707,835
Balance, Amount at Jul. 31, 2016	$ (206,660)	$ 34,708	$ 40,546,930	$ (40,788,298)
Net loss for the year	(4,870)			(4,870)
Balance, Shares at Jul. 31, 2017		34,707,835
Balance, Amount at Jul. 31, 2017	(211,530)	$ 34,708	40,546,930	(40,793,168)
Net loss for the year	(129,080)			(129,080)
Balance, Shares at Jul. 31, 2018		34,707,835
Balance, Amount at Jul. 31, 2018	(340,610)	$ 34,708	40,546,930	(40,922,248)
Net loss for the year	(1,843,894)			(1,843,894)
Imputed interest	22,009		22,009
Shares issued for services, Shares		1,950,000
Shares issued for services, Amount	1,522,500	$ 1,950	1,522,500
Balance, Shares at Jul. 31, 2019		36,657,835
Balance, Amount at Jul. 31, 2019	$ (639,995)	$ 36,658	$ 42,089,489	$ (42,766,142)

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Jul. 31, 2019	Jul. 31, 2018
Operating Activities
Net loss	$ (1,843,894)	$ (129,080)
Related party imputed interest	22,009
Share based compensation	1,522,500
Changes in operating assets and liabilities:
Prepaid expenses	460	(460)
Accrued interest payable	510
Inventory	306,450
Accounts payable and accrued liabilities	51,687	64,999
Net Cash Provided by (Used In) Operating Activities	(556,178)	(64,541)
Investing Activities
Deposit on acquisition of property	(100,000)
Purchase of fixed assets	(145,138)
Net Cash Provided by (Used in) Investing Activities	(245,138)
Financing Activities
Proceeds on loans payable	155,250
Advances from related parties	646,187	61,924
Net Cash Provided by Financing Activities	801,437	61,924
Increase (Decrease) in Cash	3,121	(2,617)
Cash, Beginning of Year	132	2,749
Cash, End of Year	3,253	132
Supplemental Disclosures:
Interest paid
Income taxes paid

Nature of Operations and Contin

Nature of Operations and Continuance of Business	12 Months Ended
	Jul. 31, 2019
Nature of Operations and Continuance of Business
Nature of Operations and Continuance of Business	Green Hygienics Holdings Inc. (the “Company”) was incorporated in the State of Nevada on June 12, 2008 as Silver Bay Resources, Inc. On June 30, 2010, the name was changed to Takedown Entertainment Inc. On July 24, 2012, the Company changed its name to Green Hygienics Holdings Inc. The Company is an innovative, full-scope, science-driven, premium hemp cultivation and branding enterprise focused on the cultivation and processing of industrial hemp for cannabidiol (“CBD”). The Hemp Farming Act of 2018 removed hemp from Schedule I controlled substances (defined as cannabis with less than 0.3% THC) making it an ordinary agricultural commodity. The Company’s business model includes generating revenues from the sale of hemp and premium-grade CBD products; creating trusted global consumer brands; developing valuable IP; and growing the company rapidly through strategic acquisitions. With direct regard to acquisitions, the Company acts as a business accelerator and a vertical integrator focusing to support rapid growth and development of companies with extraordinary potential. On June 10, 2019, the company secured a multiyear purchase order for the sale of hemp to U.S. Tobacco De Mexico. Under the terms of the contract, the Company is required to deliver a total $56.4 million worth of hemp flower over a five year period to US Tobacco De Mexico for use in the production of CBD hemp cigarettes. On June 14, 2019, the Company secured from the County of San Diego Department of Agriculture, Weights and Measures, a grower registration for industrial hemp cultivation. On July 22, 2019, the Company secured licenses for the processing of hemp in the state of North Carolina. The licenses were granted to the Company’s newly formed subsidiary, Coastal Labs North Carolina LLC, by the North Carolina Industrial Hemp Commission. The Company’s second subsidiary in the state is Green Hygienics North Carolina LLC, which will be partnering for cultivation this year with the intention of meeting the earnings qualification to be licensed on its own for next year’s cultivation. On August 26, 2019, the Company the completed the acquisition of the 824-acre Potrero Ranch Property near San Diego, California for a total purchase price of $4 million. The Company will utilize the land and buildings for industrial hemp for CBD cultivation. The property includes over 400,000 square feet of outbuildings which are currently being converted into greenhouses. Going Concern These financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has not generated revenues since inception and is unlikely to generate earnings in the immediate or foreseeable future. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to obtain necessary equity financing to continue operations, and the attainment of profitable operations. As at July 31, 2019, the Company has not generated any revenues, has a working capital deficiency of $885,133 and has an accumulated deficit of $42,766,142 since inception. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Jul. 31, 2019
Significant Accounting Policies
Significant Accounting Policies	(a) Basis of Presentation These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States and are expressed in U.S. dollars. (b) Use of Estimates The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses in the reporting period. The Company regularly evaluates estimates and assumptions related to deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. (c) Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance and trust funds to be cash equivalents. (d) Inventory Inventory is carried at the lower of cost or net realizable value, with the cost being determined on a first-in, first-out (FIFO) basis. The Company periodically reviews physical inventory and will record a reserve for excess and/or obsolete inventory if necessary. As of the date of this report, no reserve was deemed necessary. (e) Impairment of Long-Lived Assets The Company evaluates the recoverability of its fixed assets and other assets in accordance with ASC 360-10-15, Impairment or Disposal of Long-Lived Assets (f) Related Party Transactions The Company follows ASC 850, Related Party Disclosures (g) Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. (h) Foreign Currency Translation The Company’s functional and reporting currency is the U.S. dollar. Transactions in foreign currencies are translated into the currency of measurement at the exchange rates in effect on the transaction date. Monetary balance sheet items expressed in foreign currencies are translated into U.S. dollars at the exchange rates in effect at the balance sheet date. The resulting exchange gains and losses are recognized in the statement of operations. (i) Financial Instruments and Fair Value Measures ASC 820, “Fair Value Measurements and Disclosures”, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, accounts payable and accrued liabilities, loans payable, and amounts due to related parties. Pursuant to ASC 820, the fair value of cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. (j) Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation” and ASC 505, “Equity Based Payments to Non-Employees”, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. (k) Loss Per Share The Company computes earnings (loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing earnings (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. As at July 31, 2019 and 2018, the Company does not have any potentially dilutive shares. (l) Comprehensive Loss ASC 220, “Comprehensive Income”, establishes standards for the reporting and display of comprehensive loss and its components in the financial statements. (m) Recent Accounting Pronouncements The Company has 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 the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Deposits

Deposits	12 Months Ended
	Jul. 31, 2019
Deposits
Deposits	During the year ended July 31, 2019, the Company advanced funds of $100,000 toward the acquisition of property known as the Potrero Ranch. The Company completed the acquisition on August 24, 2019.

Inventory

Inventory	12 Months Ended
	Jul. 31, 2019
[Inventory]
Inventory	Inventory consists of hemp seeds. Inventory is recorded at cost.

Fixed Assets

Fixed Assets	12 Months Ended
	Jul. 31, 2019
Fixed Assets
Fixed Assets	Fixed assets recorded at cost reduced by accumulated depreciation. Depreciation expense is recognized over the assets’ estimated useful lives using the straight-line method. Estimated useful lives are periodically reviewed and, when appropriate, changes are made prospectively. When certain events or changes in operating conditions occur, asset lives may be adjusted and an impairment assessment may be performed on the recoverability of the carrying amounts. No depreciation has been recorded to date due to immateriality as the assets were acquired near year end. Fixed assets consist of the following: Useful Life Balance at July 31, 2018 Additions Amortization Balance at July 31, 2019 Production equipment 5 years $ - $ 46,379 $ - $ 46,379 Buildings and improvements 15 years - 90,657 - 90,657 Furniture and office equipment 5 years - 8,102 - 8,102 $ - $ 145,138 $ - $ 145,138 Fixed asset costs are being depreciated using the straight-line method based on the useful life of the asset. No depreciation expense has been recorded for the year ended July 31, 2019 due to the immateriality as the assets were acquired near year end.

Loans Payable

Loans Payable	12 Months Ended
	Jul. 31, 2019
Loans Payable
Loans Payable	(a) As at July 31, 2019, the Company owes $155,250 (2018 - $nil) to a non-related party, which bears interest at the rate of 10% per annum, is unsecured and due and payable on or before December 19, 2019.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Jul. 31, 2019
Related Party Transactions
Related Party Transactions	(a) As at July 31, 2019, the Company owes $56,824 (2018 - $56,824) to a company controlled by the CEO of the Company. The debt bears interest at 5% per annum, is unsecured, and is due on demand. As at July 31, 2019, accrued interest of $14,825 (2018 - $11,961) has been included in accounts payable and accrued liabilities. (b) As at July 31, 2019, the Company owes $696,074 (2018 - $116,137) to a company controlled by the CEO of the Company. The debt includes funds advanced to the Company for business development purposes is non-interest bearing, unsecured, and due on demand. (c) As at July 31, 2019, the Company owes $27,500 (2018 - $nil) to a director of the Company for accrued consulting fees. The debt is non-interest bearing, unsecured, and due on demand and is included in accounts payable. (d) During the year ended July 31, 2019, the Company incurred $30,000 (2018 - $30,000) in consulting fees to a company controlled by the CEO of the Company. (e) During the year ended July 31, 2019, the Company incurred $30,000 (2018 - $nil) in consulting fees to the CTO of the Company. (f) During the year ended July 31, 2019, the Company incurred $27,500 (2018 - $nil) in consulting fees to a VP and Director of the Company. (g) During the year ended July 31, 2019, the Company incurred $15,000 (2018 - $nil) in consulting fees to the President of a subsidiary of the Company. (h) During the year ended July 31, 2019, the Company incurred $15,000 (2018 - $nil) in consulting fees to the CEO of a subsidiary of the Company. (i) Imputed interest of $22,009 was recorded for the above related party debts.

Share Issuances

Share Issuances	12 Months Ended
	Jul. 31, 2019
Share Issuances
Share Issuances	(a) During the year ended July 31, 2019, the Company issued 500,000 common shares to the Chief Development Officer of the Company in exchange for services rendered. The shares were valued based on OTC’s closing trade price on the date of the agreement. (b) During the year ended July 31, 2019, the Company issued 500,000 common shares to the Business Development Officer of the Company in exchange for services rendered. The shares were valued based on OTC’s closing trade price on the date of the agreement. (c) During the year ended July 31, 2019, the Company issued 500,000 common shares to the Chief Technology Officer of the Company in exchange for services rendered. The shares were valued based on OTC’s closing trade price on the date of the agreement. (d) During the year ended July 31, 2019, the Company issued 50,000 common shares to the Head of Research and Development of a subsidiary of the Company in exchange for services rendered. The shares were valued based on OTC’s closing trade price on the date of the agreement. (e) During the year ended July 31, 2019, the Company issued 200,000 common shares to the Chief Development Officer of the Company in exchange for services rendered. The shares were valued based on OTC’s closing trade price on the date of the agreement. (f) During the year ended July 31, 2019, the Company issued 200,000 common shares to the President of a subsidiary of the Company in exchange for services rendered. The shares were valued based on OTC’s closing trade price on the date of the agreement.

Commitments

Commitments	12 Months Ended
	Jul. 31, 2019
Commitments
Commitments	(a)On April 1, 2019, the Company entered into a consulting agreement with the Chief Development Officer of the Company, Hamid Rowshan, whereby the Company agreed to pay a to be negotiated consulting fee for an initial period of three months, which can be extended to five years upon mutual agreement. On April 1, 2019, the Company entered into a consulting agreement with the Business Development Officer of the Company, Paymon Omidi, whereby the Company agreed to pay a to be negotiated consulting fee for an initial period of three months, which can be extended to five years upon mutual agreement. (b) On April 1, 2019, the Company entered into a consulting agreement with the Head of Research and Development of a subsidiary of the Company, Kiarash Mirkia. Pursuant to the terms of the agreement, the Company issued the consultant 50,000 common shares upon execution of the agreement. (c) On June 1, 2019, the Company entered into a consulting agreement with the CEO of a subsidiary of the Company, Kavan Thanasith, whereby the Company agreed to pay a consulting fee of $7,500 per month for a period of five years. The monthly fee will increase to: $10,000 per month if the Company generates gross revenue of $1,000,000 per month; $12,500 per month if the Company generates gross revenue of $1,500,000 per month; $15,000 per month if the Company generates gross revenue of $2,000,000 per month and $20,000 per month if the Company generates gross revenue of $2,500,000 per month. The consultant shall also be granted 200,000 common shares per year for a period of five years. (d) On June 1, 2019, the Company entered into a consulting agreement with the President of a subsidiary of the Company, whereby the Company agreed to pay a consulting fee of $7,500 per month for a period of five years. The monthly fee will increase to: $10,000 per month if the Company generates gross revenue of $1,000,000 per month; $12,500 per month if the Company generates gross revenue of $1,500,000 per month; $15,000 per month if the Company generates gross revenue of $2,000,000 per month and $20,000 per month if the Company generates gross revenue of $2,500,000 per month. The consultant shall also be granted 200,000 common shares per year for a period of five years.

Income Taxes

Income Taxes	12 Months Ended
	Jul. 31, 2019
Income Taxes
Income Taxes	The Company has net operating losses carried forward of $3,393,859 available to offset taxable income in future years which commence expiring in fiscal 2028. The Company is subject to United States federal and state income taxes at an approximate rate of 26.42% (2017 – 34%). The reconciliation of the provision for income taxes at the United States federal statutory rate compared to the Company’s income tax expense as reported is as follows: 2019 2018 $ $ Income tax recovery at statutory rate (34,099 ) (1,656 ) Change in enacted tax rates 6,993 633 Change in valuation allowance 27,106 1,023 Provision for income taxes – – The significant components of deferred income tax assets and liabilities as at July 31, 2019 and 2018 are as follows: 2019 2018 $ $ Net operating losses carried forward $ 712,710 712,710 Valuation allowance (712,710 ) (712,710 ) Net deferred income tax asset – – The 2017 Act reduces the corporate tax rate from 34% to 21% for tax years beginning after December 31, 2017. For net operating losses arising after December 31, 2017, the 2017 Act limits a taxpayer’s ability to utilize net operating losses carryforwards to 80% of taxable income. In addition, net operating losses arising after 2017 can be carried forward indefinitely, but carryback is generally prohibited. Net operating losses generated in tax years beginning before January 1, 2018 will not be subject to the taxable income limitation. The 2017 Act would generally eliminate the carryback of all net operating losses arising in a tax year ending after 2017 and instead would permit all such net operating losses to be carried forward indefinitely. As at July 31, 2019, the Company is in arrears on filing its statutory corporate income tax returns and the amounts presented above are based on estimates. The actual losses available could differ from these estimates.

Subsequent Events

Subsequent Events	12 Months Ended
	Jul. 31, 2019
Subsequent Events
Subsequent Events	(a) On August 23, 2019, a company (Alita Capital Inc.) owned by the President of the Company executed on a Purchase and Sale Agreement to acquire the 824-acre Potrero Ranch Property near San Diego, California (the Agreement”). Alita in advance of the close immediately assigned the Agreement to the Green Hygienics Holdings Inc. The Property now owned fully by Green Hygienics includes 824 acres of land and 400,000 square feet of outbuildings. The total purchase cost of the Property is $4,510,000. The Vendor agreed to a take-back mortgage of $2,750,000 (the ‘Mortgage”) and the Company borrowed $1,760,000 (the “Loan”) by way of a second mortgage to complete the acquisition. The terms of the Mortgage include interest at the rate of 6% per annum with monthly payments of interest only.commencing September 23, 2019. The maturity date of the Mortgage is August 23, 2024. The terms of the Loan include interest at 15% per annum with monthly payments of $22,000 commencing September 15, 2019. The maturity date of the Loan is August 15, 2024. (b) On August 1, 2019, the Company entered into a consulting agreement with the CEO of the Company, whereby the Company agreed to pay a consulting fee of $7,500 per month for a period of three years and whereby the Company granted the Consultant an option to acquire 250,000 common shares of the Company or 250,000 Options at 10% below market value at the date of grant upon execution of the consulting agreement for an additional 2 years. (c) On August 1, 2019, the Company entered into a consulting agreement with the Chief Agricultural Operations Manager whereby the Company agreed to pay a signing bonus of $6,000 and a consulting fee of $6,000 per month for a period of six months. At the end of the six-month period, the Company may evaluate the performance with regards to an extension of the agreement. The Company also granted the Consultant an option to acquire 25,000 common shares of the Company or 25,000 Options at 10% below market value at the date of grant upon execution of the consulting agreement. (d) On August 1, 2019, the Company entered into a consulting agreement with the Chief Project Manager whereby the Company agreed to pay a signing bonus of $15,000 and a consulting fee of $7,500 per month for a period of five years. The Company also granted the Consultant an option to acquire 100,000 common shares of the Company or 100,000 Options priced at $0.50 per share upon execution of the consulting agreement and an additional 100,000 common shares or Options priced at 10% below market value at the date of grant six months after the execution of the agreement. (e) On August 1, 2019, the Company entered into a consulting agreement with the Assistant Agricultural Operations Manager whereby the Company agreed to pay a signing bonus of $4,000 and a consulting fee of $2,000 per month for a period of six months. At the end of the six-month period, the Company may evaluate the performance with regards to an extension of the agreement. The Company also granted the Consultant an option to acquire 25,000 common shares of the Company or Options at $0.50 per share upon execution of the consulting agreement and an additional 25,000 common shares or Options at 10% below market value at the date of grant six months after the execution of the agreement. (f) On August 1, 2019, the Company granted an option to a non-related party to acquire 50,000 common shares of the Company at 10% below market value at the date of grant for services rendered. (g) On September 1, 2018, the Company entered into a consulting agreement with a director of the Company, whereby the Company agreed to pay a consulting fee of $2,500 per month for a period of two years, which can be extended to four years upon mutual agreement. Additionally, the Company will either grant the director 100,000 shares of common stock per year or 100,000 stock options per year to purchase shares of the Company’s common stock priced at 10% below market value at the date of grant. (h) On September 1, 2018, the Company entered into a consulting agreement with the CTO, whereby the Company agreed to pay a consulting fee of $2,500 per month for a period of two years commencing August 1, 2018. The agreement can be extended to four years upon mutual agreement. Upon completion of a minimum $1,000,000 financing, the Company will increase this payment to $5,000 per month. Upon completion of a minimum $5,000,000 financing or profitable operations, the Company will increase this payment to an amount mutually agreed upon that reflects the market rate for services provided by the CTO.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Jul. 31, 2019
Significant Accounting Policies
Basis of Presentation	These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States and are expressed in U.S. dollars.
Use of Estimates	The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses in the reporting period. The Company regularly evaluates estimates and assumptions related to deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Cash and Cash Equivalents	The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance and trust funds to be cash equivalents.
Inventory	Inventory is carried at the lower of cost or net realizable value, with the cost being determined on a first-in, first-out (FIFO) basis. The Company periodically reviews physical inventory and will record a reserve for excess and/or obsolete inventory if necessary. As of the date of this report, no reserve was deemed necessary.
Impairment of Long-Lived Assets	The Company evaluates the recoverability of its fixed assets and other assets in accordance with ASC 360-10-15, Impairment or Disposal of Long-Lived Assets
Related Party Transactions	The Company follows ASC 850, Related Party Disclosures
Income Taxes	The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.
Foreign Currency Translation	The Company’s functional and reporting currency is the U.S. dollar. Transactions in foreign currencies are translated into the currency of measurement at the exchange rates in effect on the transaction date. Monetary balance sheet items expressed in foreign currencies are translated into U.S. dollars at the exchange rates in effect at the balance sheet date. The resulting exchange gains and losses are recognized in the statement of operations.
Financial Instruments and Fair Value Measures	ASC 820, “Fair Value Measurements and Disclosures”, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, accounts payable and accrued liabilities, loans payable, and amounts due to related parties. Pursuant to ASC 820, the fair value of cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.
Stock-based Compensation	The Company records stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation” and ASC 505, “Equity Based Payments to Non-Employees”, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.
Loss Per Share	The Company computes earnings (loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing earnings (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. As at July 31, 2019 and 2018, the Company does not have any potentially dilutive shares.
Comprehensive Loss	ASC 220, “Comprehensive Income”, establishes standards for the reporting and display of comprehensive loss and its components in the financial statements.
Recent Accounting Pronouncements	The Company has 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 the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Fixed assets (Table)

Fixed assets (Table)	12 Months Ended
	Jul. 31, 2019
Fixed assets (Table)
Schedule of fixed assets	Useful Life Balance at July 31, 2018 Additions Amortization Balance at July 31, 2019 Production equipment 5 years $ - $ 46,379 $ - $ 46,379 Buildings and improvements 15 years - 90,657 - 90,657 Furniture and office equipment 5 years - 8,102 - 8,102 $ - $ 145,138 $ - $ 145,138

Income tax (Table)

Income tax (Table)	12 Months Ended
	Jul. 31, 2019
Income Taxes
Schedule of reconciliation of income taxes	2019 2018 $ $ Income tax recovery at statutory rate (34,099 ) (1,656 ) Change in enacted tax rates 6,993 633 Change in valuation allowance 27,106 1,023 Provision for income taxes – –
Schedule Of deferred income tax assets and liabilities	2019 2018 $ $ Net operating losses carried forward $ 712,710 712,710 Valuation allowance (712,710 ) (712,710 ) Net deferred income tax asset – –

Nature of Operations and Cont_2

Nature of Operations and Continuance of Business (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Aug. 26, 2019	Jun. 10, 2019	Jul. 31, 2019	Jul. 31, 2018
State of incorporation			Nevada
Description contract		Under the terms of the contract, the Company is required to deliver a total $56.4 million worth of hemp flower over a five year period to US Tobacco De Mexico for use in the production of CBD hemp cigarettes.
Date of incorporation			Jun. 12, 2008
Working capital deficit			$ (885,133)
Accumulated Deficit			(42,766,142)	$ (40,922,248)
Purchase price of property			$ 100,000
Potrero Ranch Property [Member]
Area of property	The property includes over 400,000 square feet of outbuildings which are currently being converted into greenhouses.
Purchase price of property	$ 4,000,000

Deposits (Details Narrative)

Deposits (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2019	Jul. 31, 2018
Deposits (Details Narrative)
Advanced payment towards acquisition of property	$ 100,000

Fixed Assets (Details)

Fixed Assets (Details) - USD ($)	12 Months Ended
	Jul. 31, 2019	Jul. 31, 2018
Buildings and improvements	$ 90,657
Purchase of fixed assets	145,138
Furniture and office equipment	8,102
Production equipment	$ 46,379
UsefulLife [Member]
Buildings and improvements	15 years
Furniture and office equipment	5 years
Production equipment	5 years
Additions [Member]
Purchase of fixed assets	$ 145,138
Furniture and office equipment	8,102
Production equipment	46,379
Buildings and improvements	90,657
Amortization [Member]
Purchase of fixed assets
Furniture and office equipment
Production equipment
Buildings and improvements

Loans Payable (Details Narrativ

Loans Payable (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2019	Jul. 31, 2018
Loans payable	$ 155,250	$ 18,750
Non-related party [Member]
Loans payable	$ 155,250	$ 0
Interest rate	10.00%

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2019	Jul. 31, 2018
Imputed interest	$ 22,009
Consulting fees	152,172	$ 120,000
CEO Of The Company [Member]
Consulting fees	30,000	30,000
CTO Of The Company [Member]
Consulting fees	30,000	0
VP And Director [Member]
Consulting fees	27,500	0
President Of A Subsidiary Of The Company [Member]
Consulting fees	15,000	0
CEO Of A Subsidiary [Member]
Consulting fees	15,000	0
CEO [Member]
Due to related parties	696,074	116,137
Director [Member]
Due to related parties	$ 27,500	$ 0
Interest rate	5.00%	5.00%

Share Issuances (Details Narrat

Share Issuances (Details Narrative)	12 Months Ended
	Jul. 31, 2019shares
President [Member]
Common stock issued	200,000
Head of Research and Development [Member]
Common stock issued	50,000
Chief Technology Officer [Member]
Common stock issued	500,000
Business Development Officer [Member]
Common stock issued	500,000
Chief Development Officer One [Member]
Common stock issued	200,000
Chief Development Officer [Member]
Common stock issued	500,000

Commitments (Details Narrative)

Commitments (Details Narrative) - USD ($)	1 Months Ended
	Jun. 01, 2019	Apr. 01, 2019
Common shares issued to consultant
President [Member]
Consulting fee	$ 7,500
Common shares issued to consultant	200,000
Expense Limitation Agreement Description	The monthly fee will increase to: $10,000 per month if the Company generates gross revenue of $1,000,000 per month; $12,500 per month if the Company generates gross revenue of $1,500,000 per month; $15,000 per month if the Company generates gross revenue of $2,000,000 per month and $20,000 per month if the Company generates gross revenue of $2,500,000 per month.
Head of Research and Development [Member]
Common shares issued to consultant		50,000
Consulting agreement description		The Company issued the consultant 50,000 common shares upon execution of the agreement.
Business Development Officer [Member]
Consulting agreement description		The Company agreed to pay a to be negotiated consulting fee for an initial period of three months, which can be extended to five years upon mutual agreement.
Chief Development Officer [Member]
Consulting agreement description		The Company agreed to pay a to be negotiated consulting fee for an initial period of three months, which can be extended to five years upon mutual agreement.
CEO [Member]
Consulting fee	$ 7,500
Common shares issued to consultant	200,000
Expense Limitation Agreement Description	The monthly fee will increase to: $10,000 per month if the Company generates gross revenue of $1,000,000 per month; $12,500 per month if the Company generates gross revenue of $1,500,000 per month; $15,000 per month if the Company generates gross revenue of $2,000,000 per month and $20,000 per month if the Company generates gross revenue of $2,500,000 per month.

Income Taxes (Details)

Income Taxes (Details) - USD ($)	1 Months Ended		12 Months Ended
	Jun. 01, 2019	Apr. 01, 2019	Jul. 31, 2019	Jul. 31, 2018
Common shares issued to consultant
Income tax recovery at statutory rate			$ (34,099)	$ (1,656)
Change in enacted tax rates			6,993	633
Change in valuation allowance			27,106	1,023
Provision for income taxes
CEO [Member]
Common shares issued to consultant	200,000
Consulting fee	$ 7,500

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	12 Months Ended
	Jul. 31, 2019	Jul. 31, 2018
Commitments (Details Narrative)
Net operating losses carried forward	$ 712,710	$ 712,710
Valuation allowance	(712,710)	(712,710)
Net deferred income tax asset

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2019	Jul. 31, 2017
Commitments (Details Narrative)
Net operating losse carried forward	$ 3,393,859
Expiring period	2028
Federal and state income tax rate	26.42%	34.00%
Limits regarding taxpayers	The 2017 Act limits a taxpayer’s ability to utilize net operating losses carryforwards to 80% of taxable income.

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Aug. 23, 2019	Jul. 31, 2019	Jul. 31, 2018
Long term debt	$ 1,760,000
Subsequent Event [Member] | August 1, 2019 [Member] | Non-related party [Member]
Exercise price, description		10% below market value at the date of grant for services rendered
Common stock shares issuable upon exercise of options		25,000
Subsequent Event [Member] | Purchase and sale agreement [Member] | Alita Capital Inc [Member]
Long term debt	$ 1,760,000
Area of land	The Property now owned fully by Green Hygienics includes 824 acres of land and 400,000 square feet of outbuildings.
Property cost	$ 4,510,000
Mortgage cost	$ 2,750,000
Mortgage interest rate	6.00%
Loan monthly payments	$ 22,000
Loan maturity date	Aug. 15, 2024
Subsequent Event [Member] | Consulting agreement [Member] | CTO [Member] | September 1, 2018 [Member]
Consulting fee payable, periodic payments		$ 2,500
Frequency of periodic payments		Monthly
Description for term of agreement		the Company agreed to pay a consulting fee of $2,500 per month for a period of two years commencing August 1, 2018. The agreement can be extended to four years upon mutual agreement
Conditional increase in cunsulting fees payable periodically		$ 5,000
Description for increase in consulting fees payable		Upon completion of a minimum $1,000,000 financing, the Company will increase this payment to $5,000 per month. Upon completion of a minimum $5,000,000 financing or profitable operations, the Company will increase this payment to an amount mutually agreed upon that reflects the market rate for services provided by the CTO
Subsequent Event [Member] | Consulting agreement [Member] | Director [Member] | September 1, 2018 [Member]
Consulting fee payable, periodic payments		$ 2,500
Frequency of periodic payments		Monthly
Description for term of agreement		the Company agreed to pay a consulting fee of $2,500 per month for a period of two years, which can be extended to four years upon mutual agreement
Description for issuance of shares or options under agreement		Additionally, the Company will either grant the director 100,000 shares of common stock per year or 100,000 stock options per year to purchase shares of the Company’s common stock priced at 10% below market value at the date of grant
Subsequent Event [Member] | Consulting agreement [Member] | Assistant Agricultural Operations Manager [Member] | August 1, 2019 [Member]
Consulting fee payable, periodic payments		$ 2,000
Frequency of periodic payments		Monthly
Exercise price, description		10% below market value at the date of grant six months after the execution of the agreement
Common stock shares issuable upon exercise of options		25,000
Term of agreement		6 months
Signing bonus payable under agreement		$ 4,000
Number of options issuable upon exercise of options at discounted rate		25,000
Exercise price		$ 0.50
Additional common shares or options issuable under agreement		25,000
Subsequent Event [Member] | Consulting agreement [Member] | Chief Agricultural Operations Manager [Member] | August 1, 2019 [Member]
Consulting fee payable, periodic payments		$ 6,000
Frequency of periodic payments		Monthly
Exercise price, description		10% below market value at the date of grant upon execution of the consulting agreement
Common stock shares issuable upon exercise of options		25,000
Term of agreement		6 months
Signing bonus payable under agreement		$ 6,000
Number of options issuable upon exercise of options at discounted rate		25,000
Subsequent Event [Member] | Consulting agreement [Member] | Chief Project Manager [Member] | August 1, 2019 [Member]
Consulting fee payable, periodic payments		$ 7,500
Frequency of periodic payments		Monthly
Exercise price, description		10% below market value at the date of grant six months after the execution of the agreement
Common stock shares issuable upon exercise of options		100,000
Term of agreement		5 years
Signing bonus payable under agreement		$ 15,000
Number of options issuable upon exercise of options at discounted rate		100,000
Exercise price		$ 0.50
Additional common shares or options issuable under agreement		100,000
Subsequent Event [Member] | Consulting agreement [Member] | CEO [Member] | August 1, 2019 [Member]
Consulting fee payable, periodic payments		$ 7,500
Frequency of periodic payments		Monthly
Exercise price, description		10% below market value at the date of grant upon execution of the consulting agreement for an additional 2 years
Common stock shares issuable upon exercise of options		250,000
Term of agreement		3 years
Number of options issuable upon exercise of options at discounted rate		250,000