Bravatek Solutions (BVTK) 10-Q 22 Feb 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Dec. 31, 2015	Feb. 16, 2016
Document and Entity Information
Entity Registrant Name	Bravatek Solutions, Inc.
Entity Central Index Key	1,449,574
Document Type	10-Q
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Entity Filer Category	Smaller Reporting Company
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Common Stock, Shares Outstanding		1,288,420,546
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,016

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Dec. 31, 2015	Mar. 31, 2015
CURRENT ASSETS
Cash	$ 33,399	$ 203,072
Accounts receivable	295,915
Prepaid expenses	8,295	$ 40,105
Note receivable	30,000	59,204
TOTAL CURRENT ASSETS	367,609	302,381
LONG TERM ASSETS
Property and equipment, net	40,954	6,340
Intangible assets, net	41,950	57,110
TOTAL LONG TERM ASSETS	82,904	63,450
TOTAL ASSETS	450,513	365,831
CURRENT LIABILITIES
Accounts Payable and accrued liabilities	$ 247,204	157,249
Accounts payable-related party		13,200
Accrued Interest	$ 170,030	82,956
Accrued interest on loan-related party	30,137	267,960
Notes payable-related party	400,000	558,500
Notes Payable	455,788	430,788
Convertible notes payable net of discount	668,565	166,568
TOTAL CURRENT LIABILITIES	1,971,724	$ 1,677,221
LONG TERM LIABILITIES
Notes Payable	350,000
Convertible notes payable net of discount	127,885
Derivative liabilities	2,613,518	$ 824,763
TOTAL LONG TERM LIABILITIES	3,091,403	824,763
TOTAL LIABILITIES	5,063,127	2,501,984
STOCKHOLDERS' DEFICIT
Preferred stock Series A (5,000,000 Shares Authorized; Par Value $.0001, 584,271 and 5,000,000 shares issued and outstanding at December 31, 2015 and March 31, 2015)	$ 58	$ 500
Preferred stock Series B (350,000 Shares Authorized; Par Value $.0001, 0 shares issued and outstanding at December 31, 2015 and March 31, 2015)
Preferred stock Series C (1,000,000 Shares Authorized; Par Value $.0001, 0 shares issued and outstanding at December 31, 2015 and March 31, 2015)
Common stock (5,000,000,000 Shares Authorized; No Par Value; 371,468,831 and 16,220,550 shares issued and outstanding as at December 31, 2015 and March 31, 2015)	$ 3,432,169	$ 2,072,814
Additional Paid-in Capital	6,756,000	8,150,332
Stock subscription payable (32,683,240 and 1,373,120 issuable as at December 31, 2015 and March 31, 2015)	79,333	55,480
Accumulated Deficit	(14,880,174)	(12,415,279)
Total Stockholders' Deficit	(4,612,614)	(2,136,153)
Total Liabilities and Stockholders' Deficit	$ 450,513	$ 365,831

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2015	Mar. 31, 2015
Stockholder Equity
Preferred Stock, Shares Authorized	10,000,000
Common Stock, Par Value
Common Stock, Shares Authorized	5,000,000,000	5,000,000,000
Common Stock, Shares Issued	371,468,831	16,220,550
Common Stock, Shares Outstanding	371,468,831	16,220,550
Stock subscription payable	32,683,240	1,373,120
Series A Preferred Stock [Member]
Stockholder Equity
Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	5,000,000	5,000,000
Preferred Stock, Shares Issued	584,271	5,000,000
Preferred Stock, Shares Outstanding	584,271	5,000,000
Series B Preferred Stock [Member]
Stockholder Equity
Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	350,000	350,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Series C Preferred Stock [Member]
Stockholder Equity
Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014
REVENUES
Sales	$ 120,376		$ 370,186
Cost of services	(26,011)		(109,798)
GROSS PROFIT	94,365		260,388
OPERATING EXPENSES
Amortization and Depreciation	8,474	$ 935	23,824	$ 2,804
Advertisement and Promotion	47,129	4,129	105,778	11,218
General and Administrative	251,840	$ 41,891	509,829	$ 75,645
Research and development	52,626		460,875
Professional Fees	79,780	$ 246,052	248,051	$ 556,480
TOTAL OPERATING EXPENSES	439,849	293,007	1,348,357	646,147
OPERATING LOSS	(345,484)	(293,007)	(1,087,969)	(646,147)
OTHER INCOME (EXPENSES)
Interest Expense	(129,527)	(18,707)	(245,628)	(59,327)
Interest Expense - Related Party	(20,420)	(20,936)	(30,393)	(56,525)
Loss on derivative liabilities	(754,392)	(94,340)	(184,969)	(94,340)
Amortization of debt discount	$ (395,495)	(36,285)	$ (915,936)	(36,285)
Debt forgiveness		9,297		9,297
TOTAL OTHER EXPENSES	$ (1,299,834)	(160,971)	$ (1,376,926)	(237,180)
NET LOSS	$ (1,645,318)	$ (453,978)	$ (2,464,895)	$ (883,327)
WEIGHTED AVERAGE SHARES OUTSTANDING Basic and diluted	101,769,298	12,696,865	49,072,849	13,042,461
Loss per share Basic and diluted	$ (0.02)	$ (0.04)	$ (0.05)	$ (0.07)

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS (UNDAUDITED) - USD ($)	3 Months Ended		9 Months Ended		104 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss)	$ (1,645,318)	$ (453,978)	$ (2,464,895)	$ (883,327)	$ (14,880,174)
Adjustments for non-cash items:
Amortization and Depreciation			23,824	2,804
Stock issued for interest			75,000	115,852
Stock issued for compensation			27,349	$ 347,350
Stock issued for services			8,797
Convertible notes for services			27,000
Loss on derivative liability	754,392	94,340	184,969	$ 94,340
Options issued for services			7,875
Amortization of debt discount	$ 395,495	36,285	$ 915,936	$ 36,285
Debt forgiveness		(9,297)		$ (9,297)
Changes in Operating Assets and Liabilities:
Accounts receivable			$ (295,914)
Prepaid expenses			50,136
Accounts payable and accrued liabilities			97,789	$ 110,767
Accrued interest			115,243
Accrued interest on loan-related party			30,137
Accounts payable-related party			(13,200)
NET CASH USED IN OPERATING ACTIVITIES			(1,209,954)	$ (185,226)
CASH FLOWS FROM INVESTING ACTIVITIES
Computer equipment			(279)	$ (3,680)
Property and equipment			(43,000)
Note receivable			(30,000)
NET CASH USED IN INVESTING ACTIVITIES			$ (73,279)	$ (3,680)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common stock, net				146,870
Proceeds from notes payable			$ 350,000
Payments to notes payable			(63,613)	$ 85,000
Proceeds used in related party asset transfer			(157,000)
Proceeds from convertible debt			984,173
Proceeds from loan-related party			51,512
Payments to loan - related party			(51,512)
NET CASH PROVIDED BY FINANCING ACTIVITIES			1,113,560	$ 231,870
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS			(169,673)	42,964
CASH AND CASH EQUIVALENTS
Beginning of period			203,072	15,504
End of period	$ 33,399	$ 58,468	33,399	58,468	$ 33,399
Supplemental disclosures of cash flow information:
Shares issued in settlement of interest on convertible debt			846,332	$ 1,000
Original issue discounts			1,016,508
Common Stock Issued to Satisfy Common Stock Payable			3,496	$ 8,812
Intial value of the derivative liabilities			2,029,932
Asset and intangibles purchased with common stock			$ 740,000

Nature of Operations

Nature of Operations	9 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
1. Nature of Operations	Bravatek Solutions, Inc. (formerly Ecrypt Technologies, Inc.), a Colorado corporation ("the Company"), was incorporated on April 19, 2007. Effective September 29, 2015, the Company changed its name from "Ecrypt Technologies, Inc." to "Bravatek Solutions, Inc." in order to better reflect the Company's expanding operations and strategy. The Company's business operations are oriented around the marketing and distribution of proprietary and allied security, defense and information security software, hardware and services, and telecom services Products include software, hardware and services, and span a diverse variety of industries including, but not limited to, email security, user authentication, robotics, telecommunications and cyber breach protection. On November 23, 2015, the Company effected a 10:1 reverse stock split on its shares of common stock. Unless otherwise noted, impacted amounts and share information included in the financial statements and notes thereto have been retroactively adjusted for the stock split as if such stock split occurred on the first day of the first period presented. Certain amounts in the notes to the financial statements may be slightly different than previously reported due to rounding of fractional shares as a result of the reverse stock split.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
2. Significant Accounting Policies	Basis of Presentation The condensed consolidated unaudited interim financial statements included herein have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC"). The condensed consolidated financial statements and notes are presented as permitted on Form 10-Q and do not contain information included in the Company's annual statements and notes. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. It is suggested that these condensed consolidated financial statements be read in conjunction with the March 31, 2015 audited consolidated financial statements and the accompanying notes thereto. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the full year. The preparation of financial statements in accordance with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the Company's consolidated condensed financial statements and accompanying notes. Actual results could differ materially from those estimates. These condensed consolidated unaudited financial statements reflect all adjustments, including normal recurring adjustments which, in the opinion of management, are necessary to present fairly the operations and cash flows for the periods presented. Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Such estimates and assumptions impact both assets and liabilities, including but not limited to: net realizable value of accounts receivable, estimated useful lives and potential impairment of property and equipment, the valuation of intangible assets, estimate of fair value of share based payments and derivative liabilities, estimates of fair value of warrants issued and recorded as debt discount, estimates of tax liabilities and estimates of the probability and potential magnitude of contingent liabilities. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate could change in the near term due to one or more future non-conforming events. Accordingly, actual results could differ significantly from estimates. Property and Equipment Property and equipment is stated at cost, less accumulated depreciation and is reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Depreciation of property and equipment is provided utilizing the straight-line method over the estimated useful lives, ranging from 5-7 years of the respective assets. Expenditures for maintenance and repairs are charged to expense as incurred. Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations. Software Development Costs Costs for software developed for internal use are accounted for through the capitalization of those costs incurred in connection with developing or obtaining internal-use software. Capitalized costs for internal-use software are included in intangible assets in the consolidated balance sheet. Capitalized software development costs are amortized over three years. Costs incurred during the preliminary project along with post-implementation stages of internal use computer software development and costs incurred to maintain existing product offerings are expensed as incurred. The capitalization and ongoing assessment of recoverability of development costs require considerable judgment by management with respect to certain external factors, including, but not limited to, technological and economic feasibility and estimated economic life. At December 31, 2015, the Company had $60,362 in capitalized software development of which $60,362 was capitalized as of January 31, 2015. Capitalized software amortizing over the software's estimated economic life. For the three and nine months ended December 31, 2015, amortization expense for capitalized software development was $5,072 and $15,160, respectively. Research and Development Costs and expenses that can be clearly identified as research and development are charged to expense as incurred in accordance with GAAP. All research and development costs have been expensed as incurred totaling $460,875 in the nine months ended December 31, 2015 and $0 in the nine months ended December 31, 2014. The company had no development costs required to be capitalized under ASC 985-20, Costs of Software to be Sold, Leased or Marketed, Internal-Use Software, Advertising and Promotions The Company expenses advertising costs as incurred. Advertising expenses for the nine months ended December 31, 2015 and 2014, were $105,778 and $11,218, respectively. Long-Lived Assets The Company reviews long-lived assets and certain identifiable intangibles held and used for possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In evaluating the fair value and future benefits of its intangible assets, management performs an analysis of the anticipated undiscounted future net cash flow of the individual assets over the remaining amortization period. The Company recognizes an impairment loss if the carrying value of the asset exceeds the expected future cash flows. Uncertainty as a Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company has suffered recurring losses from operations since inception (April 19, 2007) up to December 31, 2015 of $14,880,174 which raises substantial doubt about its ability to continue as a going concern. The Company's ability to continue as a going concern is dependent upon its ability to generate profitable operations in the future and/or obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management has plans to seek additional capital through a private placement and public offering of its common stock. These plans, if successful, will mitigate the factors which raise substantial doubt about the Company's ability to continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty. Fair Value of Financial Instruments The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: Level 1 - Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. Level 2 - Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 - Unobservable inputs reflecting the Company's assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The carrying amounts of the Company's financial assets and liabilities, such as cash, prepaid expenses, other current assets, accounts payable & accrued expenses, certain notes payable and notes payable - related party, approximate their fair values because of the short maturity of these instruments. The Company accounts for its derivative liabilities, at fair value, on a recurring basis under level 2. Embedded Conversion Features The Company evaluates embedded conversion features within convertible debt under ASC 815 "Derivatives and Hedging" to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 "Debt with Conversion and Other Options" for consideration of any beneficial conversion feature. Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of it financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Black-Scholes option-pricing model to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. Beneficial Conversion Feature For conventional convertible debt where the rate of conversion is below market value, the Company records a "beneficial conversion feature" ("BCF") and related debt discount. When the Company records a BCF, the relative fair value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument (offset to additional paid in capital) and amortized to interest expense over the life of the debt. Debt Issue Costs and Debt Discount The Company may record debt issue costs and/or debt discounts in connection with raising funds through the issuance of debt. These costs may be paid in the form of cash, or equity (such as warrants). These costs are amortized to interest expense over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed. Original Issue Discount For certain convertible debt issued, the Company may provide the debt holder with an original issue discount. The original issue discount would be recorded to debt discount, reducing the face amount of the note and is amortized to interest expense over the life of the debt. Revenue Recognition Product revenue and miscellaneous income are recognized as earned. The Company recognizes revenue and gains when earned and related costs of sales and expenses when incurred. The Company recognizes revenue in accordance with Accounting Standards Codification Section 605-10-S99, Revenue Recognition, Overall, SEC Materials ("Section 605-10-S99"). Section 605-10-S99 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred or services rendered; (3) the fee is fixed and determinable; and (4) collectability is reasonably assured. Cost of products sold consists of the cost of the purchased goods and labor related to the corresponding sales transaction. The Company recognizes revenue from services at the time the services are completed. Accounts Receivable/Allowance for Doubtful Accounts The Company records its client receivables and unbilled services at their face amounts less allowances. On a periodic basis, the Company evaluates its receivables and unbilled services and establishes allowances based on historical experience and other currently available information. As of December 31, 2015 and March 31, 2015, management determined there was no need to establish an allowance for doubtful accounts because there had been little history of nonpayment or indicators of credit risk, such as bankruptcy. Stock-Based Compensation The Company accounts for share based payments in accordance with ASC 718, Compensation - Stock Compensation, which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on the grant date fair value of the award. In accordance with ASC 718-10-30-9, Measurement Objective – Fair Value at Grant Date, the Company estimates the fair value of the award using a valuation technique. For this purpose, the Company uses the Black-Scholes option pricing model. The Company believes this model provides the best estimate of fair value due to its ability to incorporate inputs that change over time, such as volatility and interest rates, and to allow for actual exercise behavior of option holders. Compensation cost is recognized over the requisite service period which is generally equal to the vesting period. Upon exercise, shares issued will be newly issued shares from authorized common stock. ASC 505, "Compensation-Stock Compensation", establishes standards for the accounting for transactions in which an entity exchanges its equity instruments to non-employees for goods or services. Under this transition method, stock compensation expense includes compensation expense for all stock-based compensation awards granted on or after January 1, 2006, based on the grant-date fair value estimated in accordance with the provisions of ASC 505. Related Parties The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to Section 850-10-20 the related parties include a. affiliates of the Company; b. Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a. the nature of the relationship(s) involved; b. a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement. Foreign Currency Translation The measurement currency of the Company is the U.S. dollar. Transactions in foreign currencies are translated at the exchange rate in effect at the transaction date. Monetary assets and liabilities denominated in other than the measurement currency are translated at the exchange rates in effect at the balance sheet date. The resulting exchange gains and losses are recognized in earnings. Net Earnings (Loss) per Share Basic and diluted net loss per share information is presented under the requirements of ASC Topic 260, Earnings per Share. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding for the period, less shares subject to repurchase. Diluted net loss per share reflects the potential dilution of securities by adding other common stock equivalents, including stock options, shares subject to repurchase, options, warrants and convertible notes in the weighted-average number of common shares outstanding for a period, if dilutive. As the Company has incurred losses for the nine months ended December 31, 2015 and 2014, the potentially dilutive shares are anti-dilutive and are thus not added into the loss per share calculations. As of December 31, 2015 and 2014, there were 49,072,849 and 13,042,461 weighted average shares outstanding, respectively. As of December 31, 2015 and 2014, there were 2,325,255,903 and 815,824,313 anti-dilutive shares related to convertible notes and convertible preferred shares based on their terms and conditions with none related to warrants and options, respectively.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
3. Recent Accounting Pronouncements	On May 28, 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, requiring an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The updated standard will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective and permits the use of either the retrospective or cumulative effect transition method. Early adoption is not permitted. The updated standard is effective for us in the first quarter of fiscal 2018. However, in April 2015, the FASB approved to defer the effective date by one year which we will evaluate if approved. Further, we have not yet selected a transition method and we are currently evaluating the effect that the updated standard will have on our consolidated financial statements and related disclosures. On August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern, which requires management to evaluate, at each annual and interim reporting period, whether there are conditions or events that raise substantial doubt about the entity's ability to continue as a going concern within one year after the date the financial statements are issued and to provide related disclosures. ASU 2014-15 is effective for us for our fiscal year ending December 31, 2016 and for interim periods thereafter. We are currently evaluating the impact of this standard on our consolidated financial statements. With the exception of the new standard discussed above, there have been no other recent accounting pronouncements or changes in accounting pronouncements during the nine months ended December 31, 2015, as compared to the recent accounting pronouncements described in our Annual Report on Form 10-K for the fiscal year ended March 31, 2015, that are of significance or potential significance to us.

Stockholders' Deficit

Stockholders' Deficit	9 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
4. Stockholders' Deficit	Authorized: On October 23, 2015, the Company amended its Articles of Incorporation to increase the number of authorized shares of Common Stock from five hundred million (500,000,000) shares to five billion (5,000,000,000) shares with no par value. 371,468,831 common shares are issued and outstanding, with 32,683,240 of such shares issuable as of December 31, 2015. 10,000,000 preferred shares have been authorized, with 6,350,000 preferred shares, $0.0001 par value, designated a particular Series with specific rights, and 3,650,000 preferred shares undesignated, and 584,271 preferred shares issued and outstanding as of December 31, 2015. Series A Convertible Preferred Stock Series B Preferred Stock Series C Preferred Stock During the nine months ended December 31, 2015, the Company effected the following stock transactions: On June 2, 2015, the Company entered into an Asset Purchase Agreement with Dependable Critical Infrastructure, Inc. f/k/a DTREDS Consolidated Inc., a Delaware corporation ("DCI"), and Viking Telecom Services, LLC, a Minnesota limited liability company ("Viking"). Pursuant to the Agreement, the parties agreed that the Company would purchase assets of DCI relating to Viking which DCI had acquired from Viking (general intangibles, including contract rights, office furniture totaling $7,392, IBM server, 2011 Chevrolet Silverado 2500 Diesel truck for $35,608, and accounts receivable after January 1, 2015 totaling $0), in consideration of the Company (1) assuming limited liabilities associated with Viking (loan payment for Chevrolet truck in the amount of $668 per month with a principal balance of $36,202, loan payment to Joshua Claybaugh of $5,000 per month for 11 months totaling $55,000), (2) issuing the owners of DCI a total of 62,236,075 shares of Company common stock valued at $740,000, and (3) paying DCI $200,000, which was paid on June 19, 2015, and an initial deposit of $59,204. Due to the related party nature of the transaction, the assets were recorded at historical cost and $ 1,047,406 of the total purchase price was recorded as additional paid in capital. On July 9, 2015, the Company issued a total of 30,184,528 shares of common stock listed above and 264,503 shares of Series B Preferred Stock to the owners of DCI, which shares of Series B Preferred Stock convert into 26,450,300 shares of common stock (ignoring the 4.9% conversion limitation in the Series B designation of rights), satisfying the Company's obligation to issue shares to the owners of DCI pursuant to the Company's Asset Purchase Agreement with DCI. During the nine months ended December 31, 2015, Global returned its 2,377,500 shares of Series A Convertible Preferred Stock to the Company's transfer agent for cancellation pursuant to its settlement agreement with the Company. During the nine months ended December 31, 2015, the Company entered into a Settlement Agreement (the "Micro-Tech Settlement Agreement") with Micro-Tech Industries, Ltd., lender and preferred shareholder of the Company ("Micro-Tech"). Micro-Tech owns 839,500 shares of the Company's shares of Series A Convertible Preferred Stock (the "Micro-Tech Preferred Stock"). Pursuant to the Micro-Tech Settlement Agreement, Micro-Tech agreed to immediately return all of the Micro-Tech Preferred Stock to the Company for cancellation in consideration for the Company issuing 7,975,250 shares of common stock to Micro-Tech. The Company also entered into a Settlement Agreement (the "Whonon Settlement Agreement") with Whonon Trading S. A., lender and preferred shareholder of the Company ("Whonon"). Whonon owns 1,783,000 shares of the Company's shares of Series A Convertible Preferred Stock (the "Whonon Preferred Stock"). Pursuant to the Whonon Settlement Agreement, Whonon agreed to immediately return all of the Whonon Preferred Stock to the Company for cancellation in consideration for the Company issuing 16,938,500 shares of common stock to Whonon. As of December 31, 2015, Micro-Tech and Whonon have not yet tendered their preferred stock certificates for cancellation. During the nine months ended December 31, 2015, the Company's CEO and another related party shareholder returned a total of 31,976,836 shares of common stock to the Company for cancellation in exchange for the issuance of 319,768 shares of Series C Preferred Stock. On July 23, 2015, the Company granted a non-qualified stock option to two of its directors as compensation for their services. The directors are entitled to purchase a total of seven hundred and fifty thousand (750,000) shares each of restricted common stock for a price equal to $0.01 per share (Exercise Price), exercisable over a ten-year period thereafter. The option shall be vested during the 12 month period. As to the total number of Shares with respect to which the Option is granted, the Option shall be exercisable as follows: (i) 25% of the Option in the aggregate may be exercised upon the mutual execution of this Agreement (ii) 50% of the Option in the aggregate may be exercised on or after the four month anniversary of the Grant Date; (iii) 75% of the Option in the aggregate may be exercised on or after the eight month anniversary of the Grant Date; and (iv) 100% of the Option in the aggregate may be exercised on or after the twelve month anniversary of the Grant Date (the twelve month period commencing on the Grant Date and ending on the twelve month anniversary of the Grant Date being referred to as the "Vesting Period"). As of December 31, 2015, the director has not exercised any rights. The total fair value of these options at the date of grant was estimated to be $15,750 and was determined using the Black-Scholes option pricing model with an expected life of 10 years, a risk free interest rate of 2.28%, a dividend yield of 0% and expected volatility of 230.55%. This $15,750 was recorded as stock based compensation expense based on 1.5 million (1,500,000) options vested. During the nine months ended December 31, 2015, the Company issued 348,684,132 shares of common stock for conversion of $559,882 of principal and $286,450 of accrued interest, for a total of $846,332. During the nine months ended December 31, 2015, the Company issued 3,530,031 shares of common stock as part of a debt agreement valued at $75,000. During the nine months ended December 31, 2015, the Company issued 126,034 shares of common stock for compensation valued at $27,349. The per share price of the shares was $0.20. During the nine months ended December 31, 2015, the Company issued 35,811 shares of common stock in exchange for legal services valued at $12,293, of which $3,496 was in stock subscriptions payable and $8,797 in expenses.

Stock Options

Stock Options	9 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
5. Stock Options	On February 16, 2012, the Company granted a non-qualified stock option to its director as compensation for his services. The director is entitled to purchase a total of three hundred thousand (300,000) shares of restricted common stock for a price equal to $0.30 per share (Exercise Price), exercisable over a ten-year period thereafter. The option shall be vested during the 12 month period. As to the total number of Shares with respect to which the Option is granted, the Option shall be exercisable as follows: (i) 25% of the Option in the aggregate may be exercised upon the mutual execution of this Agreement (ii) 50% of the Option in the aggregate may be exercised on or after the four month anniversary of the Grant Date; (iii) 75% of the Option in the aggregate may be exercised on or after the eight month anniversary of the Grant Date; and (iv) 100% of the Option in the aggregate may be exercised on or after the twelve month anniversary of the Grant Date (the twelve month period commencing on the Grant Date and ending on the twelve month anniversary of the Grant Date being referred to as the "Vesting Period"). As of December 31, 2015, the director has not exercised any rights. The total fair value of these options at the date of grant was estimated to be $180,000 and was determined using the Black-Scholes option pricing model with an expected life of 10 years, a risk free interest rate of 1.99%, a dividend yield of 0% and expected volatility of 419%. This $180,000 was recorded as stock based compensation expense through March 31, 2014 based on three hundred thousand (300,000) options vested. Number of Options Weighted-Average Exercise Price per share Weighted- Average Remaining Life (Years) Outstanding at as at 3/31/15 300,000 $ 0.30 8.88 Granted - $ - - Exercised - $ NA NA Cancelled - $ NA NA Outstanding as at 12/31/15 300,000 $ 0.30 6.13 Exercisable at 12/31/15 300,000 $ 0.30 On March 27, 2015 the Company granted a non-qualified cashless stock warrant to its officer as compensation for his services. The officer is entitled to purchase a total of thirty million (30,000,000) shares of restricted common stock for a price equal to $0.03 per share (Exercise Price), exercisable over a five-year period thereafter. As of December 31, 2015, the officer has not exercised any rights. The total fair value of these options at the date of grant was estimated to be $813,827 and was determined using the Black-Scholes option pricing model with an expected life of 5 years, a risk free interest rate of 1.42%, a dividend yield of 0% and expected volatility of 207.12%. $813,827 was recorded as stock based compensation expense through March 31, 2015 based on a total of thirty million (30,000,000) shares vested. On July 23, 2015, the Company granted a non-qualified stock option to two of its directors as compensation for their services. The directors are entitled to purchase a total of seven hundred and fifty thousand (750,000) shares each of restricted common stock for a price equal to $0.01 per share (Exercise Price), exercisable over a ten-year period thereafter. The option shall be vested during the 12 month period. As to the total number of Shares with respect to which the Option is granted, the Option shall be exercisable as follows: (i) 25% of the Option in the aggregate may be exercised upon the mutual execution of this Agreement (ii) 50% of the Option in the aggregate may be exercised on or after the four month anniversary of the Grant Date; (iii) 75% of the Option in the aggregate may be exercised on or after the eight month anniversary of the Grant Date; and (iv) 100% of the Option in the aggregate may be exercised on or after the twelve month anniversary of the Grant Date (the twelve month period commencing on the Grant Date and ending on the twelve month anniversary of the Grant Date being referred to as the "Vesting Period"). As of December 31, 2015, the director has not exercised any rights. The total fair value of these options at the date of grant was estimated to be $15,750 and was determined using the Black-Scholes option pricing model with an expected life of 10 years, a risk free interest rate of 2.28%, a dividend yield of 0% and expected volatility of 230.55%. This $15,750 was recorded as stock based compensation expense based on 1.5 million (1,500,000) options vested. The Company has expensed $7,875 out of the remaining $15,750 as of December 31, 2015. Number of Options Weighted-Average Exercise Price per share Weighted- Average Remaining Life (Years) Outstanding at as at 3/31/15 30,000,000 $ 0.03 5.00 Granted 1,500,000 $ - 10.00 Exercised - $ NA NA Cancelled - $ NA NA Outstanding as at 12/31/15 31,500,000 $ 0.03 4.51 Exercisable at 12/31/15 31,500,000 $ 0.03 During the year ended March 31, 2015, the Company entered into a private placement subscription agreement that offers a total of 1,470,000 units for a value of $147,000, or $0.10 per unit. Each unit consists of one (1) share of the Company's common stock, and one-half (1/2) common stock purchase Warrant. One full warrant entitles the holder to purchase one (1) share of the Corporation's common stock at a price of $0.15 per share at any time within a 12 month period from the date of closing from July 2015. As of December 31, 2015, the warrant holders have not exercised any rights and 555,000 warrants have expired. The total fair value of these options at the date of grant was estimated to be $105,182 and was determined using the Black-Scholes option pricing model with an expected life of 1 to 10 years, a risk free interest rates of .25% to 2.28%, a dividend yield of 0%, and expected volatility in a range of 185.10% to 230.55%. $89,432 was not recorded as expense through September 30, 2015 since the warrants were issued in a private placement in exchange for cash. Number of Warrants Weighted-Average Exercise Price per share Weighted- Average Remaining Life (Years) Outstanding at as at 3/31/15 735,000 $ 0.15 0.50 Granted - $ - - Exercised - $ NA NA Cancelled (555,000 ) $ NA NA Outstanding as at 12/31/15 180,000 $ 0.15 0.02 Exercisable at 12/31/15 180,000 $ 0.15 In conjunction with the convertible note issued by the Company and the three promissory notes issued to the Company for the three additional tranches of funding to the Company, the Company issued four warrants for a total number of shares equal to $123,750 ($41,250 for the first warrant corresponding to funding on February 6, 2015, and $27,500 for the other three warrants corresponding to the future tranches of funding to the Company) divided by the conversion market price in the convertible note. The warrants have an exercise price of $0.10, subject to adjustment, and expire on January 3, 2020. Each of the warrants are only exercisable after the corresponding tranche of funding to the Company has been paid. Therefore, the first warrant is currently exercisable, but the other three warrants are not. The Company also issued 51,587,302 additional warrants in conjunctions with a convertible note issued by the Company with an estimated value of $412,698. The warrants have an exercise price of $0.01, subject to adjustment, and expire on August 17, 2020. During the nine month period ended December 31, 2015, 916,667 warrants were cancelled as part of the Typenex settlement of debt. The total fair value of these warrants at the date of grant was estimated to be $453,948 and was determined using the Black-Scholes option pricing model with an expected life of 5 years, a risk free interest rate of 1.28%to 1.58%, a dividend yield of 0% and expected volatility of 191.21% to 209.94%. $453,948 was recorded as derivative expense as of the date of issuance and as of December 31, 2015 a derivative liability of $3,095 is reflected on the balance sheet. Number of Warrants Weighted-Average Exercise Price per share Weighted- Average Remaining Life (Years) Outstanding at as at 3/31/15 916,667 $ 0.10 0.50 Granted 51,587,302 $ - 5.00 Exercised - $ NA NA Cancelled (916,667 ) $ NA NA Outstanding as at 12/31/15 51,587,302 $ 0.10 4.63 Exercisable at 12/31/15 51,587,302 $ 0.10

Loan-Related Party

Loan-Related Party	9 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
6. Loan-Related Party	As of December 31, 2015 and March 31, 2015, the balance of loans due to a related party was $400,000 and $558,500, respectively. The Company issued on May 18, 2010, a $215,000 unsecured note payable to a shareholder. The note bears interest at 10%, compounded annually and matured on November 30, 2014. On February 16, 2015, the Company secured a note payable extension through April 1, 2015, with no change in original terms of the agreement. As of June 15, 2015, the note is now payable on demand as part of the Settlement Agreement and is considered current. The Company issued on April 29, 2011, a $15,000 unsecured note payable to a shareholder. The note bears interest at 10%, compounded annually and matured on November 30, 2014. On February 16, 2015, the Company secured a note payable extension through April 1, 2015, with no change in original terms of the agreement. As of June 15, 2015, the note is now payable on demand as part of the Settlement Agreement and is considered current. The Company issued on May 9, 2011, a $36,000 unsecured note payable to a shareholder. The note bears interest at 10%, compounded annually and matured on November 30, 2014. On February 16, 2015, the Company secured a note payable extension through April 1, 2015, with no change in original terms of the agreement. As of June 15, 2015, the note is now payable on demand as part of the Settlement Agreement and is considered current. The Company issued on June 24, 2011, a $100,000 unsecured note payable to a shareholder. The note bears interest at 10%, compounded annually and matured on November 30, 2014. On February 16, 2015, the Company secured a note payable extension through April 1, 2015 with no change in original terms of the agreement. As of June 15, 2015, the note is now payable on demand as part of the Settlement Agreement and is considered current. The Company issued on July 7, 2011, a $40,000 unsecured note payable to a shareholder. The note bears interest at 10%, compounded annually and matured on November 30, 2014. On February 16, 2015, the Company secured a note payable extension through April 1, 2015, with no change in original terms of the agreement. As of June 15, 2015, the note is now payable on demand as part of the Settlement Agreement and is considered current. The Company issued on August 5, 2011, a $24,000 unsecured note payable to a shareholder. The note bears interest at 10%, compounded annually and matured on November 30, 2014. On February 16, 2015, the Company secured a note payable extension through April 1, 2015, with no change in original terms of the agreement. As of June 15, 2015, the note is now payable on demand as part of the Settlement Agreement and is considered current. The Company issued on September 2, 2011, a $20,000 unsecured note payable to a shareholder. The note bears interest at 10%, compounded annually and matured on November 30, 2014. On February 16, 2015, the Company secured a note payable extension through April 1, 2015, with no change in original terms of the agreement. As of June 15, 2015, the note is now payable on demand as part of the Settlement Agreement and is considered current. The Company issued on September 30, 2011, a $20,000 unsecured note payable to a shareholder. The note bears interest at 10%, compounded annually and matured on November 30, 2014. On February 16, 2015, the Company secured a note payable extension through April 1, 2015, with no change in original terms of the agreement. As of June 15, 2015, the note is now payable on demand as part of the Settlement Agreement and is considered current. The Company issued on October 19, 2011, a $25,000 unsecured note payable to a shareholder. The note bears interest at 10%, compounded annually and matured on November 30, 2014. On February 16, 2015, the Company secured a note payable extension through April 1, 2015, with no change in original terms of the agreement. As of June 15, 2015, the note is now payable on demand as part of the Settlement Agreement and is considered current. The Company issued on December 6, 2011, a $20,000 unsecured note payable to a shareholder. The note bears interest at 10%, compounded annually and matured on November 30, 2014. On February 16, 2015, the Company secured a note payable extension through April 1, 2015, with no change in original terms of the agreement. As of June 15, 2015, the note is now payable on demand as part of the Settlement Agreement and is considered current. The Company issued on January 11, 2012, a $38,000 unsecured note payable to a shareholder. The note bears interest at 10%, compounded annually and matured on November 30, 2014. On February 16, 2015, the Company secured a note payable extension through April 1, 2015, with no change in original terms of the agreement. As of June 15, 2015, the note is now payable on demand as part of the Settlement Agreement and is considered current. The Company issued on June 27, 2013, a $5,500 unsecured note payable to a shareholder. The note bears interest at 10%, compounded annually and will mature on June 27, 2015. As of June 15, 2015, the note is now payable on demand as part of the Settlement Agreement and is considered current. On June 15, 2015, Company entered into a Settlement Agreement and Partial Waiver and Release The Company issued multiple advances from June 27, 2015 to August 20, 2015 totaling $51,512 in unsecured notes payable to the Company's CEO. The notes bears no interest and has no maturity date. The Company paid the principal balance of $51,512 and interest totaling $256 on August 20, 2015. Interest expense for the nine months ended December 31, 2015, and 2014, was $30,393 and $56,525, respectively.

Note Payable

Note Payable	9 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
7. Notes Payable	As of December 31, 2015 and March 31, 2015, the balance of loans due to third parties was $805,788 and $430,788, respectively. The Company issued five notes from December 18, 2012 to May 30, 2013 totaling $199,960 in unsecured notes payable to a third party. The notes bear an interest rate of 10%, compounded annually and matured on December 18, 2014 through May 30, 2015. On February 16, 2015, the Company secured a notes payable extension through April 1, 2015, with no change in original terms of the agreements. The notes payable were again extended on August 6, 2015, through January 1, 2016, with no change in original terms of the agreement. The notes are currently in default. The Company issued six notes from July 12, 2013 to June 16, 2014 totaling $230,828 in unsecured notes payable to a third party. The notes bear an interest rate of 10%, compounded annually and mature from on July 12, 2014 to June 16, 2015. On February 16, 2015, the Company secured a notes payable extension through April 1, 2015, with no change in original terms of the agreements. The notes payable were again extended on August 6, 2015, through January 1, 2016, with no change in original terms of the agreements. The notes are currently in default. On June 2, 2015, as part of the Asset Purchase Agreement with DCI, the Company assumed limited liabilities associated with Viking (loan payment for Chevrolet truck in the amount of $668 per month with a principal balance of $36,202, and a loan payment to Joshua Claybaugh of $5,000 per month for 11 months for a total of $55,000). As of December 31, 2015, the truck loan and loan with Joshaua Claybaugh had remaining principal balances of $0 and $25,000, respectively. The Company entered into a Senior Secured Credit Facility Agreement dated June 30, 2015 with TCA Global Credit Master Fund, LP ("TCA") that was executed on or about and made effective as of November 25, 2015, which was to allow the company to borrow up to $3,000,000. The Credit Agreement bears interest at 18%, compounded annually, and matures on January 25, 2017. The loan is secured against all existing and after-acquired tangible and intangible assets of the Company. In connection with the Credit Agreement, the Company issued 3,530,031 shares of common stock upon execution initially valued by TCA at $75,000 and is obligated to issue additional shares until TCA has recouped $75,000 from the sale of the shares. As of December 31, 2015, the Company has borrowed $350,000 of the $3,000,000. Interest expense for the nine months ended December 31, 2015, and 2014, was $112,707 and $18,707, respectively.

Convertible Debt and Derivative

Convertible Debt and Derivative liabilities	9 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
8. Convertible Debt and Derivative liabilities	The Company accounted for the following Notes under ASC Topic 815-15 "Embedded Derivative." The derivative component of the obligation are initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts have being amortized to interest expense over the respective term of the related note. The Company valued the derivative liabilities at December 31, 2015, at $2,613,518. The Company used the Black Scholes Option Model with a risk-free interest rates from .00% to 1.76%, volatility from 107.95% to 649.04%, trading prices from $.0004 to $.235 per share and conversion prices from $.0002 to $.407 per share. On December 19, 2014, the Company issued a convertible back end note, with a face value of $156,000 and stated interest of 8% to a third party investor. The note is convertible at any time following the funding of the note, convertible into a variable number of the Company's common stock, based on a conversion ratio of 68% of the lowest closing bid prices for 20 days prior to conversion. As of December 31, 2015, the investor had converted a total of $122,645 of the face value and $11,007 of accrued interest into 151,556,928 shares of common stock. On December 19, 2014, the Company issued a convertible note payable, with a face value of $156,000 and stated interest of 8% to a third party investor. The outstanding balance of this note is convertible into a variable number of the Company's common stock, based on a conversion ratio of 67% of the lowest closing bid prices for 20 days prior to conversion. As of December 31, 2015, the investor had converted a total of $61,716 of the face value into 67,000,049 shares of common stock. On January 11, 2015, the Company entered in to a securities purchase agreement providing for the purchase of two convertible promissory notes in the aggregate principal amount of $52,000 each. One of the notes was funded on January 13, 2015, with the Company receiving $47,500 of net proceeds after payment of legal and origination expenses. The note bears interest at the rate of 8% per annum, is due and payable on January 9, 2015, and may be converted at any time after funding into shares of Company common stock at a conversion price equal to 67% of the lowest closing bid price on the OTCQB during the 15 prior trading days. The second note, which was funded on August 7, 2015, has the same interest and conversion terms as the first note, but may be offset by a secured promissory note issued to the Company for $50,000, due on September 9, 2015, and accruing interest at the rate of 8% per annum. As of December 31, 2015, the investor had converted a total of $37,930 of the face value and $2,099 of accrued interest into 12,822,660 shares of common stock. On January 19, 2015, the Company issued a convertible promissory note in the face amount of $100,000, which bears interest at the rate of 12% per annum, is due and payable on July 16, 2015, and may be converted at any time after funding into shares of Company common stock at a conversion price equal to the lesser of (a) 55% of the lowest trading price during the 20 days preceding the execution of the note, or (b) 55% of the of the lowest traded price during the 20 trading days preceding conversion. The note was funded on January 28, 2015, with the Company receiving $93,000 of net proceeds after payment of legal and origination expenses. As of December 31, 2015, the investor had converted a total of $13,065 of the face value and $0 of accrued interest into 32,765,383 shares of common stock. On January 21, 2015, the Company issued a convertible promissory note in the face amount of $400,000, of which the Company is to assume $40,000 in original interest discount ("OID"), which together with any unpaid accrued interest is due two years after any funding of the note. The note is to be funded at the note holder's discretion, and the initial tranche was funded on January 21, 2015, when the Company received cash in the amount of $50,000, and received an additional $25,000 on April 28, 2015. The note is pre-payable for 90 days without interest, and incurs a one-time interest charge of 12% thereafter. The note balance funded (plus a pro rata portion of the OID together with any unpaid accrued interest) is convertible into shares of Company common stock at a conversion price equal to the lesser of $0.08 or 60% of the lowest traded price during the 25 prior trading days. As of December 31, 2015, the investor had converted a total of $56,589 of the face value into 34,066,500 shares of common stock. On February 3, 2015, the Company issued a collateralized secured convertible promissory for a 10% convertible promissory note with an aggregate principal amount of $252,500, of which the company is to assume an original issue discount of $22,500 (the "OID") and legal fees and other expenses totaling $5,000, which together with any unpaid accrued interest is due on November 3, 2015. The note is to be issued in tranches with an initial tranche of $87,500, of which the company received $75,000 on February 6, 2015, with the remaining $5,000 being used for legal and other expenses and the Company assuming $7,500 of the OID. This convertible note together with any unpaid accrued interest is convertible into shares of Company common stock at a conversion price equal to the 60% of the average of the lowest three closing bid prices during the 20 prior trading days. The remaining three tranches, which have not yet been funded, of $55,000 under the note will consist of $50,000 in principal and $5,000 of the OID, and may be offset by three $50,000 promissory notes issued in favor of the Company, accruing interest at 8% per annum and maturing on November 3, 2015. In conjunction with the convertible note issued by the Company and the three promissory notes issued to the Company for the three additional tranches of funding to the Company, the Company issued four warrants for a total number of shares equal to $123,750 ($41,250 for the first warrant corresponding to funding on February 6, 2015, and $27,500 for the other three warrants corresponding to the future tranches of funding to the Company) divided by the conversion market price in the convertible note. The warrants have an exercise price of $0.10, subject to adjustment, and expire on January 3, 2020. Each of the warrants is only exercisable after the corresponding tranche of funding to the Company has been paid. Therefore, the first warrant is currently exercisable, but the other three warrants are not. On or about September 17, 2015, the company added $27,832 in principal as part of a true up add back. As of December 31, 2015, the investor had converted a total of $77,236 of the face value into 7,020,921 shares of common stock, and had sold the note to Carebourn Capital LP ("Carebourn"), and the Company had issued Carebourn a replacement note as described in the paragraph below. On November 12, 2015, the Company issued a replacement convertible promissory note in the face amount of $47,808, to Carebourn that replaces the collateralized secured convertible promissory issued on February 3, 2015, with a face value of $84,167, of which the Company assumed accrued interest of $4,326 since February 5, 2015. The outstanding balance of this note is convertible into a variable number of the Company's common stock, based on a conversion ratio of 60% of the average of the three lowest closing bid prices for 20 days prior to conversion. The note also bears an interest rate of 10% per annum. On February 10, 2015, the Company entered into an equity purchase agreement with a third party investor dated February 6, 2015, whereby the third party agreed to purchase up to $1,800,000 of the Company's common stock, to be registered in a Form S-1 registration statement. The agreement will have a one-year term unless sooner terminated because $1,800,000 of the Company's common stock has already been sold to the investor. During the term, the Company will have the right to deliver up to two put notices per month requiring it to purchase up to a maximum of $75,000 of shares for a specific amount. The purchase price for the shares covered by the put notice shall be equal to 75% of the lowest closing bid price for the ten trading days immediately preceding clearing of the estimated put shares (defined below). The Company will deliver to the investor, simultaneously with delivery of a put notice, a number of shares equal to 120% of the investment amount divided by the closing price of the Company's common stock on the day preceding the put notice date. The actual number of shares purchased by the investor for the investment amount shall then be calculated by dividing the investment amount by the put purchase price. Any excess estimated put shares shall then be returned to the Company. The number of Shares sold to the investor at any time shall not exceed the number of such shares that, when aggregated with all other shares of common stock of the Company then beneficially owned by the investor, would result in the investor owning more than 9.99% of all of the Company's common stock then outstanding. Finally, as part of the equity purchase agreement, the investor is prohibited from executing any short sales of the Company's common stock during the term of the equity purchase agreement. On April 10, 2015, the Company issued a convertible note, with a face value of $105,000, of which the company was to assume an original issue discount of $5,000 (the "OID"), and stated interest of 10% to a third party investor. The outstanding balance of this note was convertible into a variable number of the Company's common stock, based on a conversion ratio of 65% of the lowest closing bid prices for 15 days prior to conversion. During the three months ended December 31, 2015, the investor sold the note to Carebourn, and the Company had issued Carebourn a replacement note as described in the paragraph below. On October 12, 2015, the Company issued a replacement convertible promissory note in the face amount of $110,351, to Carebourn that replaces the convertible promissory note issued on April 10, 2015, with a face value of $105,000, of which the Company assumed an original issue discount of $5,000 (the "OID"), and accrued interest of $5,351 since April 10, 2015. The outstanding balance of this note is convertible into a variable number of the Company's common stock, based on a conversion ratio of 60% of the average of the three lowest closing bid prices for 20 days prior to conversion. The note also bears an interest rate of 10% per annum. As of December 31, 2015, the investor had converted a total of $28,519 of the face value into 34,259,265 shares of common stock. On October 12, 2015, the Company assigned $15,000 of such replacement convertible promissory note in the face amount of $110,351, originally issued to Carebourn Capital LP to More Capital. The outstanding balance of this assigned portion of the note is convertible into a variable number of the Company's common stock, based on a conversion ratio of 60% of the average of the three lowest closing bid prices for 20 days prior to conversion. The note also bears an interest rate of 10% per annum. As of December 31, 2015, the investor had converted a total of $9,065 of the face value of the assigned portion of the note into 7,052,675 shares of common stock. On December 19, 2014, the Company issued a convertible back end note, with a face value of $156,000 and stated interest of 8% to a third party investor. The note is convertible at any time following the funding of the note, convertible into a variable number of the Company's common stock, based on a conversion ratio of 68% of the lowest closing bid prices for 20 days prior to conversion. The note was funded on June 18, 2015. On December 19, 2014, the Company issued a convertible back end note, with a face value of $156,000 and stated interest of 8% to a third party investor. The note is convertible at any time following the funding of the note, convertible into a variable number of the Company's common stock, based on a conversion ratio of 68% of the lowest closing bid prices for 20 days prior to conversion. The note was funded on June 18, 2015. On August 17, 2015, the Company issued a convertible promissory note in the face amount of $325,000, which bears interest at the rate of 10% per annum, is due and payable on August 17, 2016, and may be converted at any time after funding into shares of Company common stock at a conversion price equals the lesser of $.02 or 70% of the closing trading prices immediately preceding the conversion date. In conjunction with the convertible note issued by the Company, the Company issued 51,587,302 warrants valued at $412,698. The warrants have an exercise price of $0.0108, subject to adjustment, and expire on August 17, 2020. On October 26, 2015, the Company issued a convertible note, with a face value of $110,000 and stated interest of 10% to a third party investor, of which the company was to assume an original issue discount of $10,000 (the "OID). The outstanding balance of this note was convertible into a variable number of the Company's common stock, based on a conversion ratio of 60% of the lowest average of the three lowest closing bid prices for 20 days prior to conversion. On October 27, 2015, the Company issued a convertible note, with a face value of $110,000 and stated interest of 8% to a third party investor, of which the company was to assume an original issue discount of $10,000 (the "OID). The outstanding balance of this note was convertible into a variable number of the Company's common stock, based on a conversion ratio of 60% of the lowest average of the three lowest closing bid prices for 20 days prior to conversion. On November 27, 2015, the Company issued a convertible note for past services with a face value of $27,000 and stated interest of 10% to a third party investor. The outstanding balance of this note was convertible into a variable number of the Company's common stock, based on a conversion ratio of 70% of the lowest closing bid prices for 10 days prior to conversion. Interest expense for the nine months ended December 31, 2015, and 2014, was $81,690 and $0, respectively. The Company also recorded interest expense related to the amortization of debt discounts and incremental costs for the nine months ended December 31, 2015, and 2014, was $915,936 and $36,285, respectively.

Fair Value Measurement

Fair Value Measurement	9 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
9. Fair Value Measurement	The company uses the Black-Sholes model to calculate the fair value of the derivative liability. Our financial assets and (liabilities) carried at fair value measured on a recurring basis as of December 31, 2015 and March 31, 2015 consisted of the following: Fair Value Measurements Using Description Total Fair Value at December 31, 2015 Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Derivative liability $ 2,613,518 $ - $ 2,613,518 $ - Fair Value Measurements Using Description Total Fair Value at March 31, 2015 Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Derivative liability $ 824,763 $ - $ 824,763 $ -

Property and Equipment

Property and Equipment	9 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
10. Property and Equipment	Property and equipment consists of the following as of December 31, 2015 and March 31, 2015. Depreciation expense was $8,665 and $2,804 for the nine months ended December 31, 2015 and 2014, respectively. December 31, 2015 March 31, 2015 Computer Equipment $ 26,036 $ 25,757 Equipment 48,055 40,663 Vehicle 35,608 - Less: Accumulated Depreciation (68,745 ) (60,080 ) Net Property and Equipment $ 40,954 $ 6,340

Intangibles

Intangibles	9 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
11. Intangibles	Intangibles assets consists of the following as of December 31, 2015 and March 31, 2015. Amortization expense was $15,160 and $0 for the three months ended December 31, 2015 and 2014, respectively. December 31, 2015 March 31, 2015 Software Development Costs $ 60,362 $ 60,362 Less: Accumulated Amortization (18,412 ) (3,252 ) Net Intangible Assets $ 41,950 $ 57,110

Subsequent Events

Subsequent Events	9 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
12. Subsequent Events	The Company has evaluated subsequent events from December 31, 2015 through February 22, 2016, the date this report was available to be issued, and determined there are no other items to disclose other than those disclosed below: Subsequent to December 31, 2015, the Company issued 29,505,686 shares of common stock to two lenders to satisfied stock payable on two principal conversions on convertible promissory notes held by lenders. On January 5, 2016, the Company issued 18,181,818 shares of common stock to Adar Bays, LLC ("Adar Bays") in partial satisfaction of its obligations under, and the holder's election to convert a $3,000 long-term portion of, the Company's convertible promissory note issued to Adar Bays on December 19, 2014. On January 6, 2016, the Company issued 20,303,030 shares of common stock to Adar Bays, LLC ("Adar Bays") in partial satisfaction of its obligations under, and the holder's election to convert a $3,350 long-term portion of, the Company's convertible promissory note issued to Adar Bays on December 19, 2014. On January 11, 2016, the Company issued 30,000,000 shares of common stock to Adar Bays, LLC ("Adar Bays") in partial satisfaction of its obligations under, and the holder's election to convert a $3,300 long-term portion of, the Company's convertible promissory note issued to Adar Bays on December 19, 2014. On January 20, 2016, the Company issued 40,000,000 shares of common stock to Adar Bays, LLC ("Adar Bays") in partial satisfaction of its obligations under, and the holder's election to convert a $2,200 long-term portion of, the Company's convertible promissory note issued to Adar Bays on December 19, 2014. On February 3, 2016, the Company issued 53,970,315 shares of common stock to Adar Bays, LLC ("Adar Bays") in partial satisfaction of its obligations under, and the holder's election to convert a $2,909 long-term portion of, the Company's convertible promissory note issued to Adar Bays on December 19, 2014. On January 5, 2016, the Company issued 17,369,793 shares of common stock to Carebourn Capital LP ("Carebourn") in partial satisfaction of its obligations under, and the holder's election to convert a $3,439 long-term portion of, the Company's convertible promissory note issued to Carebourn on October 12, 2015. On January 7, 2016, the Company issued 17,369,793 shares of common stock to Carebourn Capital LP ("Carebourn") in partial satisfaction of its obligations under, and the holder's election to convert a $3,607 long-term portion of, the Company's convertible promissory note issued to Carebourn on October 12, 2015. On January 14, 2016, the Company issued 33,557,677 shares of common stock to Carebourn Capital LP ("Carebourn") in partial satisfaction of its obligations under, and the holder's election to convert a $3,352 long-term portion of, the Company's convertible promissory note issued to Carebourn on October 12, 2015. On January 21, 2016, the Company issued 33,557,668 shares of common stock to Carebourn Capital LP ("Carebourn") in partial satisfaction of its obligations under, and the holder's election to convert a $2,013 long-term portion of, the Company's convertible promissory note issued to Carebourn on October 12, 2015. On January 7, 2016, the Company issued 22,650,000 shares of common stock to JMJ Financial ("JMJ") in partial satisfaction of its obligations under, and the holder's election to convert a $4,077 long-term portion of, the Company's convertible promissory note issued to JMJ on January 9, 2015. On January 14, 2016, the Company issued 33,780,000 shares of common stock to JMJ Financial ("JMJ") in partial satisfaction of its obligations under, and the holder's election to convert a $2,027 long-term portion of, the Company's convertible promissory note issued to JMJ on January 9, 2015. On January 21, 2016, the Company issued 39,200,000 shares of common stock to JMJ Financial ("JMJ") in partial satisfaction of its obligations under, and the holder's election to convert a $2,352 long-term portion of, the Company's convertible promissory note issued to JMJ on January 9, 2015. On January 27, 2016, the Company issued 49,450,000 shares of common stock to JMJ Financial ("JMJ") in partial satisfaction of its obligations under, and the holder's election to convert a $2,967 long-term portion of, the Company's convertible promissory note issued to JMJ on January 9, 2015. On February 1, 2016, the Company issued 51,930,000 shares of common stock to JMJ Financial ("JMJ") in partial satisfaction of its obligations under, and the holder's election to convert a $3,116 long-term portion of, the Company's convertible promissory note issued to JMJ on January 9, 2015. On February 4 2016, the Company issued 56,560,000 shares of common stock to JMJ Financial ("JMJ") in partial satisfaction of its obligations under, and the holder's election to convert a $3,394 long-term portion of, the Company's convertible promissory note issued to JMJ on January 9, 2015. On January 7, 2016, the Company issued 22,253,577 shares of common stock to JSJ Investments ("JSJ") in partial satisfaction of its obligations under, and the holder's election to convert a $3,672 long-term portion of, the Company's replacement convertible promissory note issued to JSJ on January 19, 2015. On January 20, 2016, the Company issued 33,557,677 shares of common stock to JSJ Investments ("JSJ") in partial satisfaction of its obligations under, and the holder's election to convert a $1,846 long-term portion of, the Company's replacement convertible promissory note issued to JSJ on January 19, 2015. On January 23, 2016, the Company issued 33,557,677 shares of common stock to JSJ Investments ("JSJ") in partial satisfaction of its obligations under, and the holder's election to convert a $1,846 long-term portion of, the Company's replacement convertible promissory note issued to JSJ on January 19, 2015. On January 25, 2016, the Company issued 41,035,989 shares of common stock to JSJ Investments ("JSJ") in partial satisfaction of its obligations under, and the holder's election to convert a $2,212 long-term portion of, the Company's replacement convertible promissory note issued to JSJ on January 19, 2015. On January 29, 2016, the Company issued 41,035,989 shares of common stock to JSJ Investments ("JSJ") in partial satisfaction of its obligations under, and the holder's election to convert a $2,212 long-term portion of, the Company's replacement convertible promissory note issued to JSJ on January 19, 2015. On February 3, 2016, the Company issued 41,035,989 shares of common stock to JSJ Investments ("JSJ") in partial satisfaction of its obligations under, and the holder's election to convert a $2,212 long-term portion of, the Company's replacement convertible promissory note issued to JSJ on January 19, 2015. On January 6, 2016, the Company issued 17,545,174 shares of common stock to LG Capital Funding, LLC ("LG") in partial satisfaction of its obligations under, and the holder's election to convert a $3,527 long-term portion of, the Company's convertible promissory note, which included $3,270 in principal and a $257 portion of accrued interest issued to LG on January 9, 2015. On January 29, 2016, the Company issued 18,163,731 shares of common stock to LG Capital Funding, LLC ("LG") in partial satisfaction of its obligations under, and the holder's election to convert a $1,217 long-term portion of, the Company's convertible promissory note, which included $1,125 in principal and a $92 portion of accrued interest issued to LG on January 9, 2015. On January 4, 2016, the Company issued 23,792,424 shares of common stock to Union in partial satisfaction of its obligations under, and the holder's election to convert a $3,926 long-term portion of, the Company's convertible promissory note, which included $3,500 in principal and $426 in accrued interest, issued to Union on December 19, 2014. On January 5, 2016, the Company issued 26,519,333 shares of common stock to Union in partial satisfaction of its obligations under, and the holder's election to convert a $4,376 long-term portion of, the Company's convertible promissory note, which included $3,900 in principal and $476 in accrued interest, issued to Union on December 19, 2014. On January 6, 2016, the Company issued 26,527,152 shares of common stock to Union in partial satisfaction of its obligations under, and the holder's election to convert a $4,377 long-term portion of, the Company's convertible promissory note, which included $3,900 in principal and $477 in accrued interest, issued to Union on December 19, 2014. On January 7, 2016, the Company issued 26,534,909 shares of common stock to Union in partial satisfaction of its obligations under, and the holder's election to convert a $4,378 long-term portion of, the Company's convertible promissory note, which included $3,900 in principal and $478 in accrued interest, issued to Union on December 19, 2014. On January 11, 2016, the Company issued 47,512,273 shares of common stock to Union in partial satisfaction of its obligations under, and the holder's election to convert a $5,226 long-term portion of, the Company's convertible promissory note, which included $4,650 in principal and $576 in accrued interest, issued to Union on December 19, 2014. On February 4, 2016, the Company issued a convertible note, with a face value of $82,500 and stated interest of 8% to a third party investor, of which the company was to assume an original issue discount of $7,500 (the "OID"), and stated interest of 8% to a third party investor. The outstanding balance of this note was convertible into a variable number of the Company's common stock, based on a conversion ratio of 60% of the average of the three lowest closing bid prices for 20 days prior to conversion. On February 8, 2016, the Company issued a convertible note, with a face value of $80,000 and stated interest of 8% to a third party investor, of which the company was to assume an original issue discount of $7,500 (the "OID"), and stated interest of 10% to a third party investor. The outstanding balance of this note was convertible into a variable number of the Company's common stock, based on a conversion ratio of 60% of the average of the three lowest closing bid prices for 20 days prior to conversion. As of February 22, 2016, this note has not been funded.

Significant Accounting Polici18

Significant Accounting Policies (Policies)	9 Months Ended
	Dec. 31, 2015
Significant Accounting Policies Policies
Basis of Presentation	The condensed consolidated unaudited interim financial statements included herein have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC"). The condensed consolidated financial statements and notes are presented as permitted on Form 10-Q and do not contain information included in the Company's annual statements and notes. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. It is suggested that these condensed consolidated financial statements be read in conjunction with the March 31, 2015 audited consolidated financial statements and the accompanying notes thereto. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the full year. The preparation of financial statements in accordance with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the Company's consolidated condensed financial statements and accompanying notes. Actual results could differ materially from those estimates. These condensed consolidated unaudited financial statements reflect all adjustments, including normal recurring adjustments which, in the opinion of management, are necessary to present fairly the operations and cash flows for the periods presented.
Use of Estimates	The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Such estimates and assumptions impact both assets and liabilities, including but not limited to: net realizable value of accounts receivable, estimated useful lives and potential impairment of property and equipment, the valuation of intangible assets, estimate of fair value of share based payments and derivative liabilities, estimates of fair value of warrants issued and recorded as debt discount, estimates of tax liabilities and estimates of the probability and potential magnitude of contingent liabilities. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate could change in the near term due to one or more future non-conforming events. Accordingly, actual results could differ significantly from estimates.
Property and Equipment	Property and equipment is stated at cost, less accumulated depreciation and is reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Depreciation of property and equipment is provided utilizing the straight-line method over the estimated useful lives, ranging from 5-7 years of the respective assets. Expenditures for maintenance and repairs are charged to expense as incurred. Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations.
Software Development Costs	Costs for software developed for internal use are accounted for through the capitalization of those costs incurred in connection with developing or obtaining internal-use software. Capitalized costs for internal-use software are included in intangible assets in the consolidated balance sheet. Capitalized software development costs are amortized over three years. Costs incurred during the preliminary project along with post-implementation stages of internal use computer software development and costs incurred to maintain existing product offerings are expensed as incurred. The capitalization and ongoing assessment of recoverability of development costs require considerable judgment by management with respect to certain external factors, including, but not limited to, technological and economic feasibility and estimated economic life. At December 31, 2015, the Company had $60,362 in capitalized software development of which $60,362 was capitalized as of January 31, 2015. Capitalized software amortizing over the software's estimated economic life. For the three and nine months ended December 31, 2015, amortization expense for capitalized software development was $5,072 and $15,160, respectively.
Research and Development	Costs and expenses that can be clearly identified as research and development are charged to expense as incurred in accordance with GAAP. All research and development costs have been expensed as incurred totaling $460,875 in the nine months ended December 31, 2015 and $0 in the nine months ended December 31, 2014. The company had no development costs required to be capitalized under ASC 985-20, Costs of Software to be Sold, Leased or Marketed, Internal-Use Software,
Advertising and Promotions	The Company expenses advertising costs as incurred. Advertising expenses for the nine months ended December 31, 2015 and 2014, were $105,778 and $11,218, respectively.
Long-Lived Assets	The Company reviews long-lived assets and certain identifiable intangibles held and used for possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In evaluating the fair value and future benefits of its intangible assets, management performs an analysis of the anticipated undiscounted future net cash flow of the individual assets over the remaining amortization period. The Company recognizes an impairment loss if the carrying value of the asset exceeds the expected future cash flows.
Uncertainty as a Going Concern	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company has suffered recurring losses from operations since inception (April 19, 2007) up to December 31, 2015 of $14,880,174 which raises substantial doubt about its ability to continue as a going concern. The Company's ability to continue as a going concern is dependent upon its ability to generate profitable operations in the future and/or obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management has plans to seek additional capital through a private placement and public offering of its common stock. These plans, if successful, will mitigate the factors which raise substantial doubt about the Company's ability to continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.
Fair Value of Financial Instruments	The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: Level 1 - Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. Level 2 - Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 - Unobservable inputs reflecting the Company's assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The carrying amounts of the Company's financial assets and liabilities, such as cash, prepaid expenses, other current assets, accounts payable & accrued expenses, certain notes payable and notes payable - related party, approximate their fair values because of the short maturity of these instruments. The Company accounts for its derivative liabilities, at fair value, on a recurring basis under level 2.
Embedded Conversion Features	The Company evaluates embedded conversion features within convertible debt under ASC 815 "Derivatives and Hedging" to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 "Debt with Conversion and Other Options" for consideration of any beneficial conversion feature.
Derivative Financial Instruments	The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of it financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Black-Scholes option-pricing model to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period.
Beneficial Conversion Feature	For conventional convertible debt where the rate of conversion is below market value, the Company records a "beneficial conversion feature" ("BCF") and related debt discount. When the Company records a BCF, the relative fair value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument (offset to additional paid in capital) and amortized to interest expense over the life of the debt.
Debt Issue Costs and Debt Discount	The Company may record debt issue costs and/or debt discounts in connection with raising funds through the issuance of debt. These costs may be paid in the form of cash, or equity (such as warrants). These costs are amortized to interest expense over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed.
Original Issue Discount	For certain convertible debt issued, the Company may provide the debt holder with an original issue discount. The original issue discount would be recorded to debt discount, reducing the face amount of the note and is amortized to interest expense over the life of the debt.
Revenue Recognition	Product revenue and miscellaneous income are recognized as earned. The Company recognizes revenue and gains when earned and related costs of sales and expenses when incurred. The Company recognizes revenue in accordance with Accounting Standards Codification Section 605-10-S99, Revenue Recognition, Overall, SEC Materials ("Section 605-10-S99"). Section 605-10-S99 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred or services rendered; (3) the fee is fixed and determinable; and (4) collectability is reasonably assured. Cost of products sold consists of the cost of the purchased goods and labor related to the corresponding sales transaction. The Company recognizes revenue from services at the time the services are completed.
Accounts Receivable/Allowance for Doubtful Accounts	The Company records its client receivables and unbilled services at their face amounts less allowances. On a periodic basis, the Company evaluates its receivables and unbilled services and establishes allowances based on historical experience and other currently available information. As of December 31, 2015 and March 31, 2015, management determined there was no need to establish an allowance for doubtful accounts because there had been little history of nonpayment or indicators of credit risk, such as bankruptcy.
Stock-Based Compensation	The Company accounts for share based payments in accordance with ASC 718, Compensation - Stock Compensation, which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on the grant date fair value of the award. In accordance with ASC 718-10-30-9, Measurement Objective – Fair Value at Grant Date, the Company estimates the fair value of the award using a valuation technique. For this purpose, the Company uses the Black-Scholes option pricing model. The Company believes this model provides the best estimate of fair value due to its ability to incorporate inputs that change over time, such as volatility and interest rates, and to allow for actual exercise behavior of option holders. Compensation cost is recognized over the requisite service period which is generally equal to the vesting period. Upon exercise, shares issued will be newly issued shares from authorized common stock. ASC 505, "Compensation-Stock Compensation", establishes standards for the accounting for transactions in which an entity exchanges its equity instruments to non-employees for goods or services. Under this transition method, stock compensation expense includes compensation expense for all stock-based compensation awards granted on or after January 1, 2006, based on the grant-date fair value estimated in accordance with the provisions of ASC 505.
Related Parties	The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to Section 850-10-20 the related parties include a. affiliates of the Company; b. Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a. the nature of the relationship(s) involved; b. a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.
Foreign Currency Translation	The measurement currency of the Company is the U.S. dollar. Transactions in foreign currencies are translated at the exchange rate in effect at the transaction date. Monetary assets and liabilities denominated in other than the measurement currency are translated at the exchange rates in effect at the balance sheet date. The resulting exchange gains and losses are recognized in earnings.
Net Earnings (Loss) per Share	Basic and diluted net loss per share information is presented under the requirements of ASC Topic 260, Earnings per Share. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding for the period, less shares subject to repurchase. Diluted net loss per share reflects the potential dilution of securities by adding other common stock equivalents, including stock options, shares subject to repurchase, options, warrants and convertible notes in the weighted-average number of common shares outstanding for a period, if dilutive. As the Company has incurred losses for the nine months ended December 31, 2015 and 2014, the potentially dilutive shares are anti-dilutive and are thus not added into the loss per share calculations. As of December 31, 2015 and 2014, there were 49,072,849 and 13,042,461 weighted average shares outstanding, respectively. As of December 31, 2015 and 2014, there were 2,325,255,903 and 815,824,313 anti-dilutive shares related to convertible notes and convertible preferred shares based on their terms and conditions with none related to warrants and options, respectively.

Stock Options (Tables)

Stock Options (Tables)	9 Months Ended
	Dec. 31, 2015
Stock Option [Member]
Summary of Stock options	Number of Options Weighted-Average Exercise Price per share Weighted- Average Remaining Life (Years) Outstanding at as at 3/31/15 300,000 $ 0.30 8.88 Granted - $ - - Exercised - $ NA NA Cancelled - $ NA NA Outstanding as at 12/31/15 300,000 $ 0.30 6.13 Exercisable at 12/31/15 300,000 $ 0.30
Stock Option 1 [Member]
Summary of Stock options	Number of Options Weighted-Average Exercise Price per share Weighted- Average Remaining Life (Years) Outstanding at as at 3/31/15 30,000,000 $ 0.03 5.00 Granted 1,500,000 $ - 10.00 Exercised - $ NA NA Cancelled - $ NA NA Outstanding as at 12/31/15 31,500,000 $ 0.03 4.51 Exercisable at 12/31/15 31,500,000 $ 0.03
Warrant [Member]
Summary of Stock options	Number of Warrants Weighted-Average Exercise Price per share Weighted- Average Remaining Life (Years) Outstanding at as at 3/31/15 735,000 $ 0.15 0.50 Granted - $ - - Exercised - $ NA NA Cancelled (555,000 ) $ NA NA Outstanding as at 12/31/15 180,000 $ 0.15 0.02 Exercisable at 12/31/15 180,000 $ 0.15
Warrant 1 [Member]
Summary of Stock options	Number of Warrants Weighted-Average Exercise Price per share Weighted- Average Remaining Life (Years) Outstanding at as at 3/31/15 916,667 $ 0.10 0.50 Granted 51,587,302 $ - 5.00 Exercised - $ NA NA Cancelled (916,667 ) $ NA NA Outstanding as at 12/31/15 51,587,302 $ 0.10 4.63 Exercisable at 12/31/15 51,587,302 $ 0.10

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	9 Months Ended
	Dec. 31, 2015
Fair Value Measurement Tables
Fair value of the derivative liability	Our financial assets and (liabilities) carried at fair value measured on a recurring basis as of December 31, 2015 and March 31, 2015 consisted of the following: Fair Value Measurements Using Description Total Fair Value at December 31, 2015 Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Derivative liability $ 2,613,518 $ - $ 2,613,518 $ - Fair Value Measurements Using Description Total Fair Value at March 31, 2015 Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Derivative liability $ 824,763 $ - $ 824,763 $ -

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Dec. 31, 2015
Property And Equipment Tables
Property and Equipment	December 31, 2015 March 31, 2015 Computer Equipment $ 26,036 $ 25,757 Equipment 48,055 40,663 Vehicle 35,608 - Less: Accumulated Depreciation (68,745 ) (60,080 ) Net Property and Equipment $ 40,954 $ 6,340

Intangibles (Tables)

Intangibles (Tables)	9 Months Ended
	Dec. 31, 2015
Intangibles Tables
Intangibles assets	December 31, 2015 March 31, 2015 Software Development Costs $ 60,362 $ 60,362 Less: Accumulated Amortization (18,412 ) (3,252 ) Net Intangible Assets $ 41,950 $ 57,110

Significant Accounting Polici23

Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		104 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Mar. 31, 2015
Significant Accounting Policies Details Narrative
Losses from operations	$ (1,645,318)	$ (453,978)	$ (2,464,895)	$ (883,327)	$ (14,880,174)
Software development	60,362		60,362		$ 60,362	$ 60,362
Amortization expense for capitalized software development	5,072		15,160
Research and development	52,626		460,875
Advertisement and Promotion	$ 47,129	$ 4,129	$ 105,778	$ 11,218
Weighted average shares outstanding basic and diluted	249,091,452		49,072,849	13,042,461
Anti-dilutive shares related to convertible notes			2,325,255,903	815,824,313

Stockholders' Deficit (Details

Stockholders' Deficit (Details Narrative) - USD ($)	9 Months Ended
	Dec. 31, 2015	Mar. 31, 2015
Common Stock, Shares Authorized	5,000,000,000	5,000,000,000
Common shares issued and outstanding	371,468,831
Shares issuable	32,683,240
Preferred Stock, Shares Authorized	10,000,000
Preferred shares undesignated	3,650,000
Common Stock Value Issued for Compensation	$ 27,349
Common Stock Shares Issued for Compensation	126,034
Common Stock Shares Issued for Compensation, Par value	$ 0.02
Company issued common stock for debt conversions, Amount	$ 559,882
Company issued common stock for debt conversions, Shares	348,684,132
Accrued interest	$ 286,450
Total common stock value	$ 846,332
Company issued common stock debt agreement, Shares	3,530,031
Company issued common stock debt agreement, Value	$ 75,000
Common stock in exchange for legal services, Amount	$ 12,293
Common stock in exchange for legal services, Shares	35,811
Stock subscriptions payable	$ 3,496
Stock subscriptions expenses	$ 8,797
CEO and another related party shareholder returned shares of common stock	31,976,836
Series A Preferred Stock [Member]
Preferred Stock, Shares Authorized	5,000,000	5,000,000
Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Preferred Stock, Shares Issued	584,271	5,000,000
Preferred Stock, Shares Outstanding	584,271	5,000,000
Preferred Stock designated	5,000,000
Shares return to transfer agent for cancellation	2,377,500
Series B Preferred Stock [Member]
Preferred Stock, Shares Authorized	350,000	350,000
Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Preferred Stock designated	350,000
Series C Preferred Stock [Member]
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Preferred Stock designated	1,000,000
Issuance of shares of Series C prefered stock	319,768

Stock Options (Details)

Stock Options (Details)	9 Months Ended
	Dec. 31, 2015$ / sharesshares
Stock Option [Member]
Number of options, outstanding
Outstanding, beginning of period (in shares) | shares	300,000
Granted | shares
Exercised | shares
Cancelled | shares
Outstanding, end of period (in shares) | shares	300,000
Exercisable, end of period | shares	300,000
Options, weighted average exercise price
Outstanding, beginning of period (in dollars per share) | $ / shares	$ 0.30
Granted | $ / shares
Exercised | $ / shares
Cancelled | $ / shares
Outstanding, end of period (in dollars per share) | $ / shares	$ 0.30
Exercisable, end of period | $ / shares	$ 0.30
Weighted Average Remaining Life In Years
Weighted Average Remaining Life (in years) Outstanding, beginning	8 years 10 months 17 days
Weighted Average Remaining Life (in years) Outstanding, ending	6 years 1 month 17 days
Stock Option 1 [Member]
Number of options, outstanding
Outstanding, beginning of period (in shares) | shares	30,000,000
Granted | shares	1,500,000
Exercised | shares
Cancelled | shares
Outstanding, end of period (in shares) | shares	31,500,000
Exercisable, end of period | shares	31,500,000
Options, weighted average exercise price
Outstanding, beginning of period (in dollars per share) | $ / shares	$ 0.03
Granted | $ / shares
Exercised | $ / shares
Cancelled | $ / shares
Outstanding, end of period (in dollars per share) | $ / shares	$ 0.03
Exercisable, end of period | $ / shares	$ 0.03
Weighted Average Remaining Life In Years
Weighted Average Remaining Life (in years) Outstanding, beginning	5 years
Weighted Average Remaining Life (in years) Outstanding, Granted	10 years
Weighted Average Remaining Life (in years) Outstanding, ending	4 years 6 months 4 days
Warrant [Member]
Number of options, outstanding
Outstanding, beginning of period (in shares) | shares	735,000
Granted | shares
Exercised | shares
Cancelled | shares	(555,000)
Outstanding, end of period (in shares) | shares	180,000
Exercisable, end of period | shares	180,000
Options, weighted average exercise price
Outstanding, beginning of period (in dollars per share) | $ / shares	$ 0.15
Granted | $ / shares
Exercised | $ / shares
Cancelled | $ / shares
Outstanding, end of period (in dollars per share) | $ / shares	$ 0.15
Exercisable, end of period | $ / shares	$ 0.15
Weighted Average Remaining Life In Years
Weighted Average Remaining Life (in years) Outstanding, beginning	6 months
Weighted Average Remaining Life (in years) Outstanding, ending	7 days
Warrant 1 [Member]
Number of options, outstanding
Outstanding, beginning of period (in shares) | shares	916,667
Granted | shares	51,587,302
Exercised | shares
Cancelled | shares	(916,667)
Outstanding, end of period (in shares) | shares	51,587,302
Exercisable, end of period | shares	51,587,302
Options, weighted average exercise price
Outstanding, beginning of period (in dollars per share) | $ / shares	$ 0.10
Granted | $ / shares
Exercised | $ / shares
Cancelled | $ / shares
Outstanding, end of period (in dollars per share) | $ / shares	$ 0.10
Exercisable, end of period | $ / shares	$ 0.10
Weighted Average Remaining Life In Years
Weighted Average Remaining Life (in years) Outstanding, beginning	6 months
Weighted Average Remaining Life (in years) Outstanding, Granted	5 years
Weighted Average Remaining Life (in years) Outstanding, ending	4 years 7 months 17 days

Stock Options (Details Narrativ

Stock Options (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended
	Mar. 31, 2015	Dec. 31, 2015
Derivative liability		$ 3,095
Stock Option [Member]
Fair value of options		$ 180,000
Expected life		10 years
Risk free interest rate		1.99%
Dividend yield		0.00%
Expected volatility		419.00%
Options Vested		300,000
Stock Option 1 [Member]
Fair value of options	$ 813,827
Expected life		5 years
Risk free interest rate		1.42%
Dividend yield		0.00%
Expected volatility		207.12%
Stock Based Compensation Expense		$ 813,827
Options Vested		30,000,000
Warrant [Member]
Fair value of options		$ 89,432
Dividend yield		0.00%
Warrant [Member] | Minimum [Member]
Expected life		1 year
Risk free interest rate		0.25%
Expected volatility		185.10%
Warrant [Member] | Maximum [Member]
Expected life		10 years
Risk free interest rate		2.28%
Expected volatility		230.55%
Warrant 1 [Member]
Fair value of options		$ 15,750
Expected life		10 years
Dividend yield		0.00%
Stock Based Compensation Expense		$ 15,750
Options Vested		1,500,000
Warrant 1 [Member] | Minimum [Member]
Risk free interest rate		1.58%
Warrant 1 [Member] | Maximum [Member]
Risk free interest rate		1.28%
Warrant 3 [Member]
Fair value of options		$ 105,182
Dividend yield		0.00%
Expected volatility Minimum		185.10%
Expected volatility Maximum		230.55%
Stock Based Compensation Expense		$ 89,432
Warrant 4 [Member]
Fair value of options		$ 453,948
Expected life		5 years
Dividend yield		0.00%
Expected volatility Minimum		191.21%
Expected volatility Maximum		209.94%
Stock Based Compensation Expense		$ 453,948

Loans-Related Party (Details Na

Loans-Related Party (Details Narrative) - USD ($)	9 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Mar. 31, 2015
Loans-related Party Details Narrative
Due to Related Parties	$ 400,000		$ 558,500
Interest Expense - Related Party	$ 30,393	$ 56,525

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	9 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Mar. 31, 2015
Notes Payable Details Narrative
Loans due to third parties	$ 805,788		$ 430,788
Interest expense	$ 112,707	$ 18,707

Convertible Debt and Derivati29

Convertible Debt and Derivative liabilities (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Mar. 31, 2015
Derivative liabilities	$ 2,613,518		$ 2,613,518		$ 824,763
Interest expense			81,690	$ 0
Interest expense Interest expense related to the amortization of debt discounts and incremental costs	395,495	$ 36,285	915,936	$ 36,285
Investor [Member]
Convertible note payable	122,645		122,645
Accrued interest	11,007		$ 11,007
Converted common stock			151,556,928
Investor 1 [Member]
Convertible note payable	61,716		$ 61,716
Converted common stock			67,000,049
Investor 2 [Member]
Convertible note payable	37,930		$ 37,930
Accrued interest	2,099		$ 2,099
Converted common stock			12,822,660
Investor 3 [Member]
Convertible note payable	13,065		$ 13,065
Converted common stock			32,765,383
Investor 4 [Member]
Convertible note payable	56,589		$ 56,589
Converted common stock			34,066,500
Investor 5 [Member]
Convertible note payable	77,236		$ 77,236
Converted common stock			7,020,921
Investor 6 [Member]
Convertible note payable	28,519		$ 28,519
Converted common stock			34,259,265
Investor 7 [Member]
Convertible note payable	$ 9,065		$ 9,065
Converted common stock			7,052,675

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($)	Dec. 31, 2015	Mar. 31, 2015
Debt derivative liability	$ 2,613,518	$ 824,763
Quoted Prices in Active Markets (Level 1) [Member]
Debt derivative liability
Significant Other Observable Inputs (Level 2) [Member]
Debt derivative liability	$ 2,613,518	$ 824,763
Significant Unobservable Inputs (Level 3) [Member]
Debt derivative liability

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Dec. 31, 2015	Mar. 31, 2015
Less: Accumulated Depreciation	$ (68,745)	$ (60,080)
Net Property and Equipment	40,954	6,340
Computer Equipment [Member]
Property and Equipment, Gross	26,036	25,757
Equipment [Member]
Property and Equipment, Gross	48,055	$ 40,663
Vehicle [Member]
Property and Equipment, Gross	$ 35,608

Property and Equipment (Detai32

Property and Equipment (Details Narrative) - USD ($)	9 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Property And Equipment Details Narrative
Depreciation expense	$ 8,665	$ 2,804

Intangibles (Details)

Intangibles (Details) - USD ($)	Dec. 31, 2015	Mar. 31, 2015
Intangibles Details
Software Development Costs	$ 60,362	$ 60,362
Less: Accumulated Depreciation	(18,412)	(3,252)
Net Property and Equipment	$ 41,950	$ 57,110

Intangibles (Details Narrative)

Intangibles (Details Narrative) - USD ($)	9 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Intangibles Details Narrative
Amortization expense	$ 15,160	$ 0