Bravatek Solutions (BVTK) 10-Q 29 Aug 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Dec. 31, 2016	Aug. 29, 2017
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, 2016
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	No
Entity Common Stock, Shares Outstanding		7,504,753,526
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,017

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Dec. 31, 2016	Mar. 31, 2016
CURRENT ASSETS
Cash	$ 257	$ 15,244
Accounts receivable		46,898
Prepaid expenses		1,150
Other assets		9,952
TOTAL CURRENT ASSETS	257	73,244
Property and equipment, net	30,988	37,631
Intangible assets, net	21,774	36,934
TOTAL ASSETS	53,019	147,809
CURRENT LIABILITIES
Convertible notes payable, net of discount	1,256,712	854,396
Notes payable, net of discount	1,167,141	1,093,598
Notes payable related party	131,850	105,000
Accounts Payable and accrued liabilities	204,571	136,831
Accounts payable-related party	223,750	106,500
Accrued interest	373,270	246,745
Accrued interest related party	19,862	11,550
Derivative liabilities	2,144,913	1,955,721
TOTAL CURRENT LIABILITIES	5,522,069	4,510,341
STOCKHOLDERS' DEFICIT
Common stock (10,000,000,000 Shares Authorized; No Par Value; 1,265,448,353 and 998,236 shares issued and outstanding at December 31, 2016 and March 31, 2016, respectively)	3,687,993	3,461,300
Common stock to be issued (1,221 shares issuable at December 31, 2016 and March 31, 2016)	66,917	66,917
Deferred stock compensation		(5,380)
Additional paid in capital	10,138,482	9,880,912
Accumulated deficit	(19,362,500)	(17,766,338)
TOTAL STOCKHOLDERS' DEFICIT	(5,469,050)	(4,362,532)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	53,019	147,809
Series A Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock
Series B Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock	26	26
Series C Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock	$ 32	$ 32

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2016	Mar. 31, 2016
STOCKHOLDERS' DEFICIT
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, authorized	10,000,000	10,000,000
Common stock, Par value
Common stock, shares authorized	10,000,000,000	10,000,000,000
Common stock, shares issued	1,265,448,353	998,236
Common stock, shares outstanding	1,265,448,353	998,236
Common stock issuable	1,221	1,221
Series A Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, authorized	5,000,000	5,000,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Series B Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, authorized	350,000	350,000
Preferred stock, issued	264,503	264,503
Preferred stock, outstanding	264,503	264,503
Series C Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, authorized	1,000,000	1,000,000
Preferred stock, issued	319,768	319,768
Preferred stock, outstanding	319,768	319,768

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
REVENUES
Sales, related party	$ 50,534	$ 465	$ 145,362	$ 187,302
Sales, other		119,911	57,692	182,884
Total sales	50,534	120,376	203,054	370,186
Cost of services	54,259	26,011	154,348	109,798
GROSS PROFIT (LOSS)	(3,725)	94,365	48,706	260,388
OPERATING EXPENSES
Management fees and expenses, related parties	57,000	92,500	155,500	235,500
Advertisement and Promotion	350	47,129	26,074	105,778
General and Administrative	5,333	159,340	35,032	274,329
Research and development	6,254	52,626	27,748	460,875
Professional Fees	36,200	79,780	206,873	248,051
Amortization and Depreciation	7,450	8,474	21,803	23,824
TOTAL OPERATING EXPENSES	112,587	439,849	473,029	1,348,357
OPERATING LOSS	(116,312)	(345,484)	(424,323)	(1,087,969)
OTHER INCOME (EXPENSES)
Interest Expense	(61,062)	(129,527)	(177,555)	(245,628)
Interest expense related party	(3,033)	(20,420)	(8,312)	(30,393)
Other income	2,400		14,400
Gain (loss) on fair value of derivatives	450,211	(754,392)	(391,263)	(184,969)
Amortization of debt discount	(141,035)	(395,495)	(609,109)	(915,936)
TOTAL OTHER INCOME (EXPENSES), NET	247,481	(1,299,834)	(1,171,839)	(1,376,926)
INCOME (LOSS) BEFORE INCOME TAXES	131,169	(1,645,318)	(1,596,162)	(2,464,895)
INCOME TAXES
NET INCOME (LOSS)	$ 131,169	$ (1,645,318)	$ (1,596,162)	$ (2,464,895)
INCOME (LOSS) PER SHARE BASIC	$ 0	$ (40.42)	$ (0.01)	$ (125.55)
INCOME (LOSS) PER SHARE DILUTED	$ 0	$ (40.42)	$ (0.01)	$ (125.55)
WEIGHTED AVERAGE SHARES OUTSTANDING
Basic	464,463,792	40,708	162,920,226	19,633
Diuted	21,110,892,579	40,708	162,920,226	19,633

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (1,596,162)	$ (2,464,895)
Adjustments to reconcile net loss to net cash used in operations:
Amortization and Depreciation	21,803	23,824
Non cash interest and fees	7,500
Bad debt expense	2,270
Common stock and options issued for interest		75,000
Common stock and options issued for compensation	71,000	27,349
Common stock issued for services		8,797
Non cash advertising expenses (barter)	23,625
Issuance of convertible notes for services		27,000
Options issued for services, related party	5,380	7,875
Amortization of debt discounts	609,109	915,936
Loss on fair value of derivatives	391,263	184,969
Changes in operating assets and liabilities:
Accounts receivable	21,002	(295,914)
Prepaid expenses and other recevables	11,102	50,136
Accounts payable and accrued liabilities	228,934	213,032
Accounts payable and accrued liabilities, related party	125,562
Accrued interest on loan-related party		30,137
Accounts payable-related party		(13,200)
NET CASH USED IN OPERATING ACTIVITIES	(77,612)	(1,209,954)
CASH FLOWS USED IN INVESTING ACTIVITIES
Purchase of property and computer equipment		(43,279)
Investment in note receivable		(30,000)
NET CASH USED IN INVESTING ACTIVITIES		(73,279)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds used in related party asset transfer		(157,000)
Proceeds from note payable		350,000
Payments of principal on notes payable		(63,613)
Payments of principal on convertible notes payable	(12,224)
Payments to loan-related party		(51,512)
Proceeds from issuance of convertible debt	48,000	984,173
Proceeds from loan-related party	26,850	51,512
NET CASH PROVIDED BY FINANCING ACTIVITIES	62,626	1,113,560
NET DECREASE IN CASH AND CASH EQUIVALENTS	(14,986)	(169,673)
CASH AND CASH EQUIVALENTS
Beginning of period	15,244	203,072
End of period	258	33,399
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid for interest	15,239
Cash paid for income taxes
SCHEDULE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Shares issued in settlement of debt and interest on convertible debt	155,693	846,332
Original issue discounts	5,739	1,016,508
Original debt discount against derivative liabilities	55,500
Common stock issued to satisfy common stock to be issued		3,496
Initial value of derivative liabilities	95,553	2,029,932
Asset and intangibles purchased from related party with common stock		740,000
Reclassification of derivatives upon conversion of convertible debt	$ 257,570

Nature of Operations

Nature of Operations	9 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
1. Nature of Operations	Bravatek Solutions, Inc. a Colorado corporation (the “Company”), was incorporated on April 19, 2007. Effective September 29, 2015, the Company changed its name 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, tools and systems, including telecom services. Solutions span a diverse variety of world-wide markets including, but not limited to, email security, user authentication, telecommunications and cyber breach protection.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
2. Significant Accounting Policies	Basis of Presentation The accompanying condensed financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments necessary to present the financial position, results of operations and cash flows for the stated periods have been made. Except as described below, these adjustments consist only of normal and recurring adjustments. Certain information and note disclosures normally included in the Company’s annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. These condensed unaudited financial statements should be read in conjunction with a reading of the Company’s consolidated financial statements and notes thereto included in Form 10-K for the year ended March 31, 2016, filed with the SEC on July 21, 2017. Interim results of operations for the three and nine months ended December 31, 2016 and 2015 are not necessarily indicative of future results for the full year. Certain amounts from the 2015 period have been reclassified to conform to the presentation used in the current period. 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. Fiscal Year The Company’s fiscal year-end is March 31. Cash and Cash Equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less. The Company had no cash equivalents. Sales Concentration and credit risk Following is a summary of customers who accounted for more than ten percent (10%) of the Company’s revenues for the three and nine months ended December 31, 2016, and 2015: Sales % Three Months Ended December 31, 2016 Sales % Three Months Ended December 31, 2015 Sales % Nine Months Ended December 31, 2016 Sales % Nine Months Ended December 31, 2015 Customer A, related party 100.0 % - 71.4 % 34.1 % Customer B, related party - - - 16.0 % Customer C - 23.2 % 24.5 % Customer D 100.0 % 76.5 % 11.9 % 24.9 % There were no accounts receivable balances as of December 31, 2016. 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, 2016, and March 31, 2016, 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. 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. Depreciation expense was $2,378 and $6,643 for the three and nine months December 31, 2016, respectively, and $3,403 and $8,666 for the three and nine months ended December 31, 2015, respectively. Long-Lived Assets The Company reviews long-lived assets and certain identifiable intangible assets 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. Income Taxes The Company accounts for income taxes in accordance with ASC 740, Accounting for Income Taxes, as clarified by ASC 740-10, Accounting for Uncertainty in Income Taxes. Under this method, deferred income taxes are determined based on the estimated future tax effects of differences between the financial statement and tax basis of assets and liabilities given the provisions of enacted tax laws. Deferred income tax provisions and benefits are based on changes to the assets or liabilities from year to year. In providing for deferred taxes, the Company considers tax regulations of the jurisdictions in which the Company operates, estimates of future taxable income, and available tax planning strategies. If tax regulations, operating results or the ability to implement tax-planning strategies vary, adjustments to the carrying value of deferred tax assets and liabilities may be required. Valuation allowances are recorded related to deferred tax assets based on the “more likely than not” criteria of ASC 740. ASC 740-10 requires that the Company recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the “more-likely-than-not” threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. 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. During the nine months ended December 31, 2016, the Company incurred no capitalized software development costs. Capitalized software is amortized over the software’s estimated economic life of 3 years. For the three and nine months ended December 31, 2016, and 2015, amortization expense for capitalized software development was $5,072 and $15,159, respectively. Research and Development Costs and expenses that can be clearly identified as research and development (“R&D”) are charged to expense as incurred in accordance with GAAP. All research and development costs have been expensed as incurred, totaling $6,254 and $27,748 for the three and nine months ended December 31, 2016, respectively, and $52,626 and $460,875 for the three and nine months ended December 31, 2015, respectively. For the nine months ended December 31, 2016, 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 three and nine months ended December 31, 2016, were $350 and $26,074, respectively, and for the three and nine months ended December 31, 2015, were $47,129 and $105,778, respectively. Advertising expenses of $23,625 for the nine months ended December 31, 2016 were the result of barter transactions, whereby, the Company received advertising and promotional services in exchange for sales of software. Advertising and Revenue Barter Transactions The Company recognized revenue and expense, in accordance with ASC 845 - Nonmonetary Transactions, at fair value only if the fair value of the advertising received is determinable based in the entity’s own historical practice of receiving cash or other consideration that is readily convertible to a known amount of cash for similar advertising from buyers unrelated to the Company. If the fair value of the advertising received is not determinable within these limits, the barter transaction would be recorded based on the carrying amount of the advertising received, which likely will be zero. Uncertainty as a Going Concern The accompanying condensed 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) through December 31, 2016 of $19,362,500 and has a working capital deficit of $5,521,812 as of December 31, 2016, 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 and accrued expenses, certain notes payable and notes payable - related party, approximate their fair values because of the short maturity of these instruments. The following table represents the Company’s financial instruments that are measured at fair value on a recurring basis as of December 31, 2016, and March 31, 2016, for each fair value hierarchy level: December 31, 2016 Derivative Liability Total Level I $ - $ - Level II $ - $ - Level III $ 2,144,913 $ 2,144,913 March 31, 2016 Level I $ - $ - Level II $ - $ - Level III $ 1,955,721 $ 1,955,721 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. 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 prior to maturity 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. If a conversion of the underlying debt occurs prior to maturity a proportionate share of the unamortized amounts is immediately expensed. Extinguishments of Liabilities The Company accounts for extinguishments of liabilities in accordance with ASC 860-10 (formerly SFAS 140) “Accounting for Transfers and Servicing of Financial Assets and Extinguishment of Liabilities.” When the conditions are met for extinguishment accounting, the liabilities are derecognized and the gain or loss on the sale is recognized. Revenue Recognition 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. Stock-Based Compensation - Employees The Company accounts for its stock based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB Accounting Standards Codification. Pursuant to paragraph 718-10-30-6 of the FASB Accounting Standards Codification, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model. The ranges of assumptions for inputs are as follows: · Expected term of share options and similar instruments: The expected life of options and similar instruments represents the period of time the option and/or warrant are expected to be outstanding. Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and employees’ expected exercise and post-vesting employment termination behavior into the fair value (or calculated value) of the instruments. Pursuant to paragraph 718-10-S99-1, it may be appropriate to use the simplified method, i.e., expected term = ((vesting term + original contractual term) / 2), if (i) A company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term due to the limited period of time its equity shares have been publicly traded; (ii) A company significantly changes the terms of its share option grants or the types of employees that receive share option grants such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term; or (iii) A company has or expects to have significant structural changes in its business such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term. The Company uses the actual method to calculate expected term of share options and similar instruments as the company does have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term. · Expected volatility of the entity’s shares and the method used to estimate it. Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index. The Company uses its actual historical volatility over the expected contractual life of the share options or similar instruments as its expected volatility. If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. · Expected annual rate of quarterly dividends. An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends. The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments. We expect and use zero rate. · Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments. Generally, all forms of share-based payments, including stock option grants, warrants and restricted stock grants and stock appreciation rights are measured at their fair value on the awards’ grant date, based on estimated number of awards that are ultimately expected to vest. The expense resulting from share-based payments is recorded in general and administrative expense in the statements of operations. Stock-Based Compensation – Non-Employees Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services The Company accounts for equity instruments issued to parties other than employees for acquiring goods or services under guidance of Sub-topic 505-50 of the FASB Accounting Standards Codification (“Sub-topic 505-50”). Pursuant to ASC Section 505-50-30, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model. The ranges of assumptions for inputs are as follows: · Expected term of share options and similar instruments: Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and holder’s expected exercise behavior into the fair value (or calculated value) of the instruments. The Company uses historical data to estimate holder’s expected exercise behavior. · Expected volatility of the entity’s shares and the method used to estimate it. Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index. The Company uses its actual historical volatility over the expected contractual life of the share options or similar instruments as its expected volatility. · Expected annual rate of quarterly dividends. An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends. The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments. We expect and use zero rate. · Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments. Pursuant to ASC paragraph 505-50-25-7, if fully vested, non-forfeitable equity instruments are issued at the date the grantor and grantee enter into an agreement for goods or services (no specific performance is required by the grantee to retain those equity instruments), then, because of the elimination of any obligation on the part of the counterparty to earn the equity instruments, a measurement date has been reached. A grantor shall recognize the equity instruments when they are issued (in most cases, when the agreement is entered into). Whether the corresponding cost is an immediate expense or a prepaid asset (or whether the debit should be characterized as contra-equity under the requirements of paragraph 505-50-45-1) depends on the specific facts and circumstances. Pursuant to ASC paragraph 505-50-45-1, a grantor may conclude that an asset (other than a note or a receivable) has been received in return for fully vested, non-forfeitable equity instruments that are issued at the date the grantor and grantee enter into an agreement for goods or services (and no specific performance is required by the grantee in order to retain those equity instruments). Such an asset shall not be displayed as contra-equity by the grantor of the equity instruments. The transferability (or lack thereof) of the equity instruments shall not affect the balance sheet display of the asset. This guidance is limited to transactions in which equity instruments are transferred to other than employees in exchange for goods or services. Section 505-50-30 provides guidance on the determination of the measurement date for transactions that are within the scope of this Subtopic. Pursuant to Paragraphs 505-50-25-8 and 505-50-25-9, an entity may grant fully vested, non-forfeitable equity instruments that are exercisable by the grantee only after a specified period of time if the terms of the agreement provide for earlier exercisability if the grantee achieves specified performance conditions. Any measured cost of the transaction shall be recognized in the same period(s) and in the same manner as if the entity had paid cash for the goods or services or used cash rebates as a sales discount instead of paying with, or using, the equity instruments. A recognized asset, expense, or sales discount shall not be reversed if a share option and similar instrument that the counterparty has the right to exercise expires unexercised. Pursuant to ASC paragraph 505-50-30-S99-1, if the Company receives a right to receive future services in exchange for unvested, forfeitable equity instruments, those equity instruments are treated as unissued for accounting purposes until the future services are received (that is, the instruments are not considered issued until they vest). Consequently, there would be no recognition at the measurement date and no entry should be recorded. 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. Net Earnings (Loss) per Share The Company computes net loss per share in accordance with FASB ASC 260, “Earnings per Share” ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the statement of operations. Basic EPS is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible notes and stock warrants, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options, warrants and conversion of convertible notes. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive. For the three and nine months ended December 31, 2015, and for the nine months ended December 31, 2016, all potential common shares were excluded from the computation of diluted EPS because their impact was anti-dilutive. The following table illustrates the computation of basic and diluted EPS for the three months ended December 31, 2016: For the three months ended December 31, 2016 Net Loss Shares Per Share Amount Basic EPS Income available to stockholders $ 131,169 464,463,792 $ 0.00 Effect of Dilutive Securities Convertible debt (415,015 ) 20,646,428,787 — Dilute EPS Loss available to stockholders plus assumed conversions $ (283,846 ) 21,110,892,579 $ (0.00 ) Securities that could potentially dilute basic EPS in the future, that were not included in the computation of diluted EPS because to do so would have been anti-dilutive for the periods presented, consist of the following: Three months ended December 31, 2016 Nine months ended December 31, 2016 Options 102 102 Warrants 3,263 3,263 Convertible debt - 20,205,505,408 Total Anti-Dilutive Potential Common Shares 3,365 20,205,508,773

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Dec. 31, 2016
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 March 31, 2017 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 quarter ended September 30, 2016, as compared to the recent accounting pronouncements described in our Annual Report on Form 10-K for the fiscal year ended March 31, 2016, that are of significance or potential significance to us.

Related party activity

Related party activity	9 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
4. Related party activity	Revenues For the three and nine months ended December 31, 2016, related party sales were $50,334 and $145,362, respectively, representing sales of 100% and 71%, respectively, for each period. The party was temporarily a related party based on the percentage of shares owned by management of the related, of the issued and outstanding common stock of the Company at the time of the sales. The party is no longer a related party. For the nine months ended December 31, 2015, the Company recorded sales to three related party companies in the amounts of $126,148, $59,404 and $1,750, respectively. The sales of $1,750 were to a limited liability company controlled by our chief executive officer (“CEO”). Total related party revenues for the three and nine months ended December 31, 2015 was $465 and $187,302, respectively. Notes payable The Company issued multiple unsecured notes payable from June 27, 2015 to December 31, 2016, to the Company’s CEO, for amounts advanced to the Company, or paid by the CEO, on behalf of the Company, totaling $183,608 and the Company has made repayments of $51,758. The notes carry interest at 10% per annum and are due on demand. As of December 31, 2016, and March 31, 2016, the principal balance of the notes was $131,850 and $105,000 (included in note payable related party in the balance sheets presented herein), and included in accrued interest related party is the accrued and unpaid interest as of December 31, 2016, and March 31, 2016, of $19,862 and $11,550, respectively. For the three and nine months ended December 31, 2016, the Company recorded interest expense related party of $3,033 and $8,312, respectively. Management Fees For the three and nine months ended December 31, 2016, and 2015, the Company recorded expenses to its officers in the following amounts: Three months ended December 31, Nine months ended December 31, 2016 2015 2016 2015 CEO $ 42,000 $ 84,000 $ 98,000 $ 222,000 CFO 15,000 8,500 57,500 13,500 Total $ 57,000 $ 92,500 $ 155,500 $ 235,500 Included in the CEO’s compensation for the nine months ended December 31, 2016, is a credit of $28,000, whereby the CEO agreed to reduce past amounts due. As of December 31, 2016, included in accounts payable - related party is $201,000 and $22,750, for amounts owed the Company’s CEO and CFO, respectively, for unpaid fees.

Note Payable

Note Payable	9 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
5. Notes Payable	From May 18, 2010 through June 27, 2013, the Company issued in the aggregate $558,500 of unsecured notes payable to a Nevada corporation, lender and preferred shareholder of the Company (“Global”). The notes bear interest at 10%, compounded annually and $553,000 and $5,500 matured on November 30, 2014, and June 27, 2015, respectively. On February 16, 2015, the Company secured extensions on all of the notes that matured on November 30, 2014 through April 1, 2015, with no change in original terms of the agreement. On June 15, 2015, Company entered into a Settlement Agreement and Partial Waiver and Release 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 from 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. As of December 31, 2016, and March 31, 2016, the note balance was $199,960 and the notes are currently in default. Accrued interest as of December 31, 2016, and March 31, 2016, was $72,786 and $62,788, respectively. 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 matured from July 12, 2014 through 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. As of December 31, 2016, and March 31, 2016 the note balance was $230,828 and the notes are currently in default Accrued interest as of December 31, 2016, and March 31, 2016, was $68,994 and $51,682, respectively 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). The Chevrolet truck loan was paid off as of March 31, 2016. As of December 31, 2016, and March 31, 2016, the loan with Joshua Claybaugh had a remaining principal balance of $20,000. There was no accrued interest as of December 31, 2016, and March 31, 2016. The Company entered into a Senior Secured Credit Facility Agreement (the “Credit Agreement”) dated June 30, 2015 with TCA Global Credit Master Fund, LP (“TCA”) that was executed on June 30, 2015 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 matured on January 25, 2017. The loan is secured against all existing and after-acquired tangible and intangible assets of the Company. On November 25, 2015, the Company received $310,600, net of loan costs and fees of $39,400. In connection with the Credit Agreement, the Company issued 1,412 shares of common stock upon execution valued by TCA at $75,000 as an advisory fee payment. The Company recorded the advisory fee and loan cost and fees of $114,400 as a discount to the TCA note and is amortizing the costs over the maturity of the note. Accordingly, for the three and nine months ended December 31, 2016, the Company expensed $24,514 and $73,543, respectively, included in amortization of debt discount in the unaudited Condensed Consolidated Statement of Operations presented herein. As of December 31, 2016, and March 31, 2016, the TCA loan had a principal balance of $323,162. Interest expense for the three and nine months ended December 31, 2016 was $14,542 and $43,967, respectively. Accrued interest as of December 31, 2016, and March 31, 2016, was $29,085 and $0, respectively. A summary of the notes payable balance as of December 31, 2016, is as follows: Principal Balance $ 1,173,950 Unamortized discount (6,809 ) Ending Balance, net $ 1,167,141 The following is a roll-forward of the Company’s notes payable and related discounts for the nine months ended December 31, 2016: Principal Balance Debt Discounts Total Balance March 31, 2016 $ 1,173,950 $ (80,352 ) $ 1,093,598 Amortization - 73,543 73,543 Balance at December 31, 2016 $ 1,173,950 $ (6,809 ) $ 1,167,141 On September 6, 2016, TCA commenced an action against the Company and the Company’s CEO, Dr. Cellucci, as “validity guarantor,” filed in the Circuit Court of the 17 th

Convertible notes payable

Convertible notes payable	9 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
6. Convertible notes payable	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, with any excess of the fair value of the derivative component over the face amount of the note recorded as an expense on the issue date. Discounts have been amortized to interest expense over the respective terms of the related notes. 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 note is convertible, at any time following the funding of the note, into a variable number of the Company’s common stock, based on a conversion ratio of 68% of the lowest closing bid price for 20 days prior to conversion. For the nine months ended December 31, 2016, the investor converted a total of $12,380 of the face value and $2,332 of accrued interest into 6,593,919 shares of common stock. As of December 31, 2016, and March 31, 2016, the outstanding principal amount of the note was $1,125 and $13,505, respectively. 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 price for 20 days prior to conversion. The note was funded on June 18, 2015, when the Company received proceeds of $143,333, net of $12,663 of OID and costs. For the nine months ended December 31, 2016, the investor converted a total of $18,500 of the face value and $3,070 of accrued interest into 248,836,126 shares of common stock. As of December 31, 2016, and March 31, 2016, the outstanding principal amount of the note was $137,500 and $156,000, respectively. 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 price for 20 days prior to conversion. For the nine months ended December 31, 2016, the investor converted a total of $9,073 of the face value into 39,601,275 shares of common stock. As of December 31, 2016, and March 31, 2016, the outstanding principal amount of the note was $49,427 and $58,500, respectively. 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 price for 20 days prior to conversion. The note was funded on June 18, 2015, when the Company received proceeds of $143,333, net of $12,663 of OID and costs. As of December 31, 2016, and March 31, 2016, the outstanding principal amount of the note was $156,000. On January 11, 2015, the Company issued two convertible promissory notes in the 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, was 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. For the nine months ended December 31, 2016, the investor converted a total of $25,040 of the face value and $2,815 of accrued interest into 183,304,767 shares of common stock. As of December 31, 2016, and March 31, 2016, the outstanding principal amount of the second note was $26,960 and $52,000, respectively. 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, was 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. For the nine months ended December 31, 2016, the investor converted a total of $20,528 of the face value into 210,312,824 shares of common stock. As of December 31, 2016, and March 31, 2016, the outstanding principal amount of the note was $38,295 and $58,823, respectively. 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, 2016, and March 31, 2016, the outstanding principal amount of the note was $15,480. 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, was 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 2,064 warrants valued at $412,698. The warrants have an exercise price of $270, subject to adjustment, and expire on August 17, 2020. For the nine months ended December 31, 2016, the investor converted a total of $18,642 of accrued and unpaid interest into 250,574,242 shares of common stock. As of December 31, 2016, and March 31, 2016, the outstanding principal amount of the note was $325,000. On October 12, 2015, the Company issued a replacement convertible promissory note in the face amount of $110,351, to Carebourn Capital LP (“Carebourn”) that replaces the convertible promissory note issued on April 10, 2015, with a face value of $105,000, and accrued interest of $5,351. 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. For the nine months ended December 31, 2016, the investor converted a total of $24,308 of the face value into 86,266,028 shares of common stock. Additionally, Carebourn assigned $10,000 of the note to Carebourn Partners. As of December 31, 2016, and March 31, 2016, the outstanding principal amount of the note was $-0- and $34,308, respectively. Also on October 12, 2015, Carebourn and the Company assigned $15,000 of the replacement issued to Carebourn, to More Capital, LLC. (“More Capital”). 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, 2016, and March 31, 2016, the outstanding principal amount of the note was $2,050. 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 OID of $10,000. 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. The investor sold $25,000 of the note on April 27, 2016, and the Company issued a replacement note to the buyer, as described below. On June 7, 2016, the Company and the third-party investor agreed to extend the maturity of the note from July 26, 2016 to October 26, 2016, and to require daily payments of $250 per day via ACH. For the nine months ended December 31, 2016, the Company paid $6,003 of the note. As of December 31, 2016, and March 31, 2016, the outstanding principal amount of the note was $78,997 and $110,000, respectively. 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 OID of $10,000. 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. As of December 31, 2016, and March 31, 2016, the outstanding principal amount of the note was $110,000. 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, that had a remaining face value of $43,479 and accrued interest of $4,326. The replacement 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. . For the nine months ended December 31, 2016, the investor converted a total of $1,724 of the face value into 28,741,200 shares of common stock. As of December 31, 2016, and March 31, 2016, the outstanding principal amount of the note was $46,084 and $47,808, respectively. On November 27, 2015, the Company issued a convertible note for legal services previously provided with a face value of $27,000 and stated interest of 10% to a third-party investor. The note is convertible into a variable number of the Company’s common stock, based on a conversion ratio of 70% of the average of the three lowest closing bid prices for 10 days prior to conversion. As of December 31, 2016, and March 31, 2016, the outstanding principal amount of the note was $27,000. On January 5, 2016, the Company issued a convertible note for legal services previously provided with a face value of $20,000 and stated interest of 10% to a third-party investor. The note is convertible into a variable number of the Company’s common stock, based on a conversion ratio of 70% of the average of the three lowest closing bid prices for 10 days prior to conversion. As of December 31, 2016, and March 31, 2016, the outstanding principal amount of the note was $20,000. 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, LG Capital Funding LLC (“LG”), of which the Company was to assume an OID of $7,500, 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 60% of the average of the three lowest closing bid prices for 20 days prior to conversion. As of December 31, 2016, and March 31, 2016, the outstanding principal amount of the note was $82,500. The Company’s CEO agreed to guarantee this note by pledging 111,884 shares of his Series C Preferred Stock. On February 8, 2016, the Company issued a convertible note, with a face value of $80,000 and stated interest of 10% to a third-party investor, Carebourn, of which the Company was to assume an original issue discount of $5,000. 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 and a maturity date of November 8, 2016. As of December 31, 2016, and March 31, 2016, the outstanding principal amount of the note was $80,000. On March 23, 2016, as collateral security for this note and the $110,351 convertible promissory note entered into with Carebourn on October 12, 2015, the Company’s CEO agreed to pledge 111,884 shares of his Series C Preferred Stock. On March 24, 2016, the Company issued a convertible note, with a face value of $19,000 and stated interest of 10% to a third-party investor, Carebourn, of which the company received $16,000 in proceeds. 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 and matured on December 24, 2016. As of December 31, 2016, and March 31, 2016, the outstanding principal amount of the note was $19,000. On March 24, 2016, the Company issued a convertible note, with a face value of $18,000 and stated interest of 10% to a third-party investor, of which the Company received $15,000 in proceeds. 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 and a maturity date of December 24, 2016. As of December 31, 2016, and March 31, 2016, the outstanding principal amount of the note was $18,000. On April 11, 2016, the Company issued a convertible note, with a face value of $18,889 and stated interest of 10% to a third-party investor. 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 Company received proceeds of $13,000 on April 28, 2016, of $13,000, after disbursements for the lender’s transaction costs, fees, and expenses. The embedded feature included in the note resulted in an initial debt discount of $17,000 an initial derivative liability expense of $11,880 and an initial derivative liability of $28,880. As of December 31, 2016, the outstanding principal amount of the note was $18,889. On April 11, 2016, the Company issued a replacement convertible promissory note in the face amount of $26,123, to a third-party investor that replaces part of the convertible promissory note issued on October 26, 2015, with a face value of $25,000, and accrued interest of $1,123. 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. For the nine months ended December 31, 2016, the investor converted a total of $10,596 of the face value and $2,842 of accrued interest and fees into 200,215,238 shares of common stock. As of December 31, 2016, the outstanding principal amount of the replacement note was $15,527. On June 3, 2016, the Company issued a convertible note, with a face value of $42,350 and stated interest of 12% to a third-party investor. 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 Company received proceeds on June 3, 2016, of $35,000, after disbursements for the lender’s transaction costs, fees, and expenses. The embedded feature included in the note resulted in an initial debt discount of $38,500, an initial derivative liability expense of $28,173 and an initial derivative liability of $66,673. The note also requires 177 daily payments of $239 per day via ACH. For the nine months ended December 31, 2016, the Company paid $6,003 of the note. The balance of the note as of December 31, 2016 was $36,129. A summary of the convertible notes payable balance as of December 31, 2016 and March 31, 2016 is as follows: December 31, 2016 March 31, 2016 Principal Balance $ 1,313,962 $ 1,385,975 Unamortized discount (57,250 ) (531,578 ) Ending Balance, net $ 1,256,712 $ 854,396 The following is a roll-forward of the Company’s convertible notes and related discounts for the nine months ended December 31, 2016: Principal Balance Debt Discounts Total Balance March 31, 2016 $ 1,385,974 $ (531,578 ) $ 854,396 New issuances 62,362 (61,239 ) 1,123 Conversions (122,150 ) - (122,150 ) Cash payments (12,224 ) - (12,224 ) Amortization - 535,567 535,567 Balance at December 31, 2016 $ 1,313,962 $ (57,250 ) $ 1,256,712

Derivative liabilities

Derivative liabilities	9 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
7. Derivative liabilities	The Company determined that the conversion features of the convertible notes represented embedded derivatives since the Notes are convertible into a variable number of shares upon conversion. Accordingly, the notes are not considered to be conventional debt under EITF 00-19 and the embedded conversion feature is bifurcated from the debt host and accounted for as a derivative liability. Accordingly, the fair value of these derivative instruments are recorded as liabilities on the consolidated balance sheet with the corresponding amount recorded as a discount to each Note, with any excess of the fair value of the derivative component over the face amount of the note recorded as an expense on the issue date. Such discounts are amortized from the date of issuance to the maturity dates of the Notes. The change in the fair value of the derivative liabilities are recorded in other income or expenses in the condensed consolidated statements of operations at the end of each period, with the offset to the derivative liabilities on the balance sheet. The Company valued the derivative liabilities at December 31, 2016, and March 31, 2016, at $2,144,913 and $1,955,721, respectively. The Company used the Monte Carlo simulation valuation model with the following assumptions for the nine months ended December 31, 2016; a risk-free interest rates from 0.51% to 0.63% and volatility of 317% to 327%, trading prices. A summary of the activity related to derivative liabilities for the nine months ended on December 31, 2016 is as follows: December 31, 2016 Beginning Balance $ 1,955,721 Initial Derivative Liability 95,553 Reclassification for note conversions (257,570 ) Fair Value Change 351,209 Ending Balance $ 2,144,913 Derivative liability expense of $391,263 for the nine months ended December 31, 2016, consisted of the initial derivative expense of $40,053 and the above fair value change of $351,209.

Stockholders' Deficit

Stockholders' Deficit	9 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
8. Stockholders' Deficit	Common stock On June 17, 2016, the Financial Industry Regulatory Authority (“FINRA”) announced the registrant’s 1:2,500 reverse stock split of the registrant’s common stock. The reverse stock split took effect on June 20, 2016. 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. During the nine months ended December 31, 2016, the Company issued 1,254,445,618 shares of common stock for conversion of $122,150 of principal and $33,573 of accrued interest, for a total of $155,693 (see Note 6). On August 1, 2016, the Company entered into a consulting agreement with YKTG, LLC (“YKTG”), pursuant to which YKTG would, in consideration of the issuance of 10,000,000 shares of Company common stock, assist in the selection and management of subcontractors for new and forthcoming POs from major telecom carries (Verizon, Sprint, AT&T, etc.), offer PMO skills, systems, tools, and advice to the Company and the Company’s strategic alliance partners, provide sales personnel and management to assist the Company with obtaining additional telecom purchase orders, provide sales leads for government telecom applications, assist the Company to drive sales for its existing indefinite delivery/indefinite quantity (“IDIQ”) contracts, and assist the Company in updating its five-year strategic business plan. On August 3, 2016, the Company issued the 10,000,000 shares to YKTG. The Company valued the shares at $0.0071 per share (the market price on the date of the consulting agreement), and recorded stock compensation expense of $71,000 for the nine months ended December 31, 2016. As of December 31, 2016, there are 1,265,448,353 shares of common stock issued and outstanding and 1,221 shares of common stock to be issued. Preferred Stock 10,000,000 shares of preferred stock, $0.0001 par value have been authorized. Series A Convertible Preferred Stock 5,000,000 shares of preferred stock are designated as Series A Convertible Preferred Stock (Series A Preferred Stock”). Each share of Series A Convertible Preferred Stock is convertible at the election of the holder into 0.004 shares of common stock, subject to a 4.9% beneficial ownership limitation, but has no voting rights until converted into common stock. In the event of any liquidation, dissolution or winding up of the Corporation, whether voluntary or involuntary, the holders of the outstanding shares of Series A Convertible Preferred Stock shall be entitled to be paid out of the assets of the Corporation available for distribution to its shareholders, whether from capital, surplus funds or earnings, and before any payment is made in respect of the shares of Common Stock, an amount equal to $2.50 per share of Series A Convertible Preferred Stock, subject to adjustment for stock dividends, combinations, splits, recapitalizations and the like with respect to the Series A Convertible Preferred Stock, plus any and all accrued but unpaid dividends. The holders of Series A Convertible Preferred Stock are entitled to dividends when declared by the board of directors. As of December 31, 2016, there are no shares of Series A Preferred Stock outstanding. Series B Preferred Stock 350,000 shares of preferred stock are designated as Series B Preferred Stock. Each share of Series B Preferred Stock is convertible at the election of the holder into .004 shares of common stock, subject to a 4.9% beneficial ownership limitation. Series B Preferred Stock has no voting rights until converted into common stock. The holders of the Series B Preferred Stock do not have any rights to dividends or any liquidation preferences. As of December 31, 2016, there are 264,503 shares of Series B Preferred Stock outstanding. Series C Preferred Stock 1,000,000 shares of preferred stock are designated as Series C Preferred Stock. Each share of Series C Preferred Stock, as amended, is convertible at the election of the holder into 100 shares of common stock, and entitles the holder thereof to 10,000 votes on all matters submitted to a vote of the stockholders of the Company. The holders of the Series C Preferred Stock do not have any rights to dividends or any liquidation preferences. As of December 31, 2016, there are 319,768 shares of Series C preferred stock outstanding, of which 223,768 shares are owned by our Chairman and CEO, Dr. Cellucci. As collateral security on certain obligations of the Company, Dr. Cellucci has pledged all of his shares of Series C Preferred Stock to holders of certain convertible promissory notes (see Note 6). Stock Options For the nine months ended December 31, 2016, the Company did not issue any stock options, and there were no exercises of any existing stock options. For the nine months ended December 31, 2016, the Company recorded an expense of $5,380 for the vesting of previously issued options. All option grants are 100% vested. The following table summarizes activities related to stock options of the Company for the nine months ended December 31, 2016: Number of Options Weighted-Average Exercise Price per share Weighted-Average Remaining Life (Years) Outstanding at March 31, 2016 102 $ 1,102.94 - Outstanding and exercisable at December 31, 2016 102 $ 1,102.94 8.19 The following table summarizes stock option information as of December 31, 2016: Exercise Prices Outstanding Weighted Average Contractual Life Exercisable $7,500.00 12 5.13 Years 12 $250.00 90 8.60 Years 90 Total 102 8.19 Years 102 Warrants For the nine months ended December 31, 2016, the Company did not grant any warrants, and there were no exercises of any existing warrants. The following table summarizes the activity related to warrants of the Company for the nine months ended December 31, 2016: Number of Warrants Weighted-Average Exercise Price per share Weighted-Average Remaining Life (Years) Outstanding at March 31, 2016 3,263 $ 446.52 - Outstanding and exercisable at December 31, 2016 3,263 $ 446.52 3.49

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
9. Commitments and Contingencies	Legal Matters The Company is not a party to any significant pending legal proceedings other than as disclosed below, and no other such proceedings are known to be contemplated. No director, officer or affiliate of the Company and no owner of record or beneficial owner of more than 5.0% of the securities of the Company, or any associate of any such director, officer or security holder is a party adverse to the Company or has a material interest adverse to the Company in reference to pending litigation. On January 27, 2016, one of the Company’s creditors, JSJ Investments Inc. (“JSJ”), sent a demand for payment of amounts allegedly owed by the Company to JSJ pursuant to a convertible note dated January 19, 2015, in the original principal amount of $100,000, and threatening potential legal action against the Company. Since that time, JSJ has continued to convert the note into shares of common stock and the parties are currently negotiating a settlement of the remaining amounts due under the note. On September 6, 2016, TCA commenced an action against the Company and the Company’s CEO, Dr. Cellucci, as “validity guarantor,” filed in the Circuit Court of the 17 th Other On August 8, 2016, the Company entered into a Master Subcontract Agreement (the “MSA”) and $8,400,000 purchase order with YKTG for decommissioning tower services for major telecom carriers. On August 11, 2016, the Company received a $438,000 purchase order from JWH Telecommunications Inc. (“JWH”) relating to radio-swap tower services in Ohio. The purchase order remains open as the Company is capable of fulfilling this order and is awaiting detailed instructions from JWH on scheduling our crews for designated locations during specified dates within the USA. The Company cannot give any assurances that it will receive the detailed instructions regarding the purchase order. On August 11, 2016, the Company received a $2,109,942 purchase order from JWH relating to LTE (Long-Term Evolution) tower services. The purchase order remains open as the Company is capable of fulfilling this order and is awaiting detailed instructions from JWH on scheduling our crews for designated locations during specified dates within the USA. The Company cannot give any assurances that it will receive the detailed instructions regarding the purchase order.

Subsequent Events

Subsequent Events	9 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
10. Subsequent Events	From January 1, 2017 through August 21, 2017 (the date the last conversion notice has been received), the Company has issued 6,239,305,173 shares of common stock in satisfaction of $1,125,409 and $185,184 of principal and accrued interest, respectively, pursuant to conversion notices received by the Company from convertible debt holders. From January 1, 2017 through August 21, 2017, our CEO has advanced to the Company, or made payments directly to vendors of the Company, in the aggregate $22,801. On May 4, 2017, and August 11, 2017, the Company repaid our CEO $38,151 and $11,500, respectively, of amounts previously advanced. On April 21, 2017, the Company, Dr. Cellucci and TCA executed a settlement agreement (the “Settlement Agreement”). Pursuant to the Settlement Agreement, the Company agreed to pay $2,500 by April 30, 2017, $2,500 by May 31, 2017, and $405,357 on or before June 16, 2017. The Company fully complied with its obligations under the settlement agreement, paying TCA all amounts owed thereunder within the times required, and the case has now been dismissed. On May 1, 2017, the Company issued to a third-party investor, three convertible notes, two of which were for $50,000 each and one for $17,500, and three back-end convertible notes, two of which were for $50,000 each and one for $25,000. All of the notes have a stated interest of 8% and each note is convertible at any time following the funding of such note into a variable number of the Company’s common stock, based on a conversion ratio of 55% of the lowest traded price for 20 days prior to conversion. Beginning on the six-month anniversary of the note the conversion price shall have ceiling of $0.0005. The three convertible notes were funded on May 1, 2017, when the Company received proceeds of $111,625, after disbursements for the lender’s transaction costs, fees and expenses. On August 8, 2017, the investor funded the $25,000 back end note when the Company received $23,750 after disbursements for the lender’s transaction costs, fees and expenses. On May 1, 2017, the Company issued to a third-party investor, three convertible notes, two of which were for $50,000 each and one for $17,500, and three back-end convertible notes, two of which were for $50,000 each and one for $25,000. All of the notes have a stated interest of 8% and each note is convertible at any time following the funding of such note into a variable number of the Company’s common stock, based on a conversion ratio of 55% of the lowest traded price for 20 days prior to conversion. Beginning on the six-month anniversary of the note the conversion price shall have ceiling of $0.0005.The three convertible notes were funded on April 28, 2017 and May 3, 2017, when the Company received proceeds of $85,000 and $26,625, respectively, after disbursements for the lender’s transaction costs, fees and expenses. On August 8, 2017, the investor funded the $25,000 back end note when the Company received $23,750 after disbursements for the lender’s transaction costs, fees and expenses. On May 2, 2017, the Company issued a convertible note for legal services previously provided with a face value of $23,000 and stated interest of 10% to a third-party investor. The note is convertible into a variable number of the Company’s common stock, based on a conversion ratio of 70% of the average of the three lowest closing bid prices for 10 days prior to conversion. On May 3, 2017, the Company issued a convertible promissory note, with a face value of $124,775 and stated interest of 10% to Carebourn. The note is convertible at any time after ninety days following the funding of the note 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 was funded on May 4, 2017, when the Company received proceeds of $100,000, after disbursements for the lender’s transaction costs, fees and expenses. The note also requires 240 daily payments of $520 per day via ACH. On May 3, 2017, the Company issued three replacement convertible promissory notes in the amounts of $29,700, $25,300 and $22,000, respectively, which replaced three convertible promissory notes issued on November 27, 2015, with a face value of $27,000, January 5, 2016, with a face value of $23,000 and May 2, 2017, with a face value of $20,000, respectively. Each of the replacement convertible notes have a stated interest of 8% and each note is convertible at any time, into a variable number of the Company’s common stock, based on a conversion ratio of 55% of the lowest traded price for 20 days prior to conversion. Beginning on the six-month anniversary of the note the conversion price shall have a ceiling of $0.0005. On June 6, 2017, the Company entered into a Strategic Alliance Agreement with HelpComm, Inc. (“HelpComm”), a telecom construction services corporation located in Manassas, Virginia, pursuant to which (i) the Company will provide at least $200,000 in business expansion funding to HelpComm within ten (10) business days of execution of the agreement, and 40% of profits from services performed by HelpComm pursuant to receipt of the expansion funding from the Company will be allotted to the Company, (ii) the Company will provide HelpComm up to an additional $100,000 of expansion funding per fiscal quarter, (ii) HelpComm will provide job-related purchase orders to the Company for administration, accounting and fund distribution, (iii) the Company will provide project management and sales services to HelpComm, and (iv) the parties will support each other’s marketing and promotional efforts. The Company remitted the $200,000 to HelpComm on June 26, 2017. On June 8, 2017, the Company issued to a third-party investor a convertible promissory note for $140,750 and a back-end convertible note for $140,750. The notes have a stated interest of 8% and each note is convertible at any time following the funding of such note into a variable number of the Company’s common stock, based on a conversion ratio of 55% of the lowest traded price for 20 days prior to conversion. Beginning on the six-month anniversary of the note the conversion price shall have ceiling of $0.0005. The note was funded on June 15, 2017, when the Company received proceeds of $135,000, after disbursements for the lender’s transaction costs, fees and expenses. On June 8, 2017, the Company issued to a third-party investor a convertible promissory note for $140,750 and a back-end convertible note for $140,750. The notes have a stated interest of 8% and each note is convertible at any time following the funding of such note, convertible into a variable number of the Company’s common stock, based on a conversion ratio of 55% of the lowest traded price for 20 days prior to conversion. Beginning on the six-month anniversary of the note the conversion price shall have ceiling of $0.0005. The note was funded on June 15, 2017, when the Company received proceeds of $135,000, after disbursements for the lender’s transaction costs, fees and expenses. On August 8, 2017, the investor funded the back end note when the Company received proceeds of $135,000, after disbursements for the lender’s transaction costs, fees and expenses. On June 9, 2017, the Company issued a convertible promissory note, with a face value of $165,025 and stated interest of 10% to Carebourn. The note is convertible at any time after ninety days following the funding of the note 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 was funded on May 12, 2017, when the Company received proceeds of $135,000, after disbursements for the lender’s transaction costs, fees and expenses. The note also requires 240 daily payments of $680 per day via ACH. On June 23, 2017, the Company issued a convertible promissory note, with a face value of $262,775 and stated interest of 10% to Carebourn. The note is convertible at any time after ninety days following the funding of the note 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 was funded on June 23, 2017, when the Company received proceeds of $220,000, after disbursements for the lender’s transaction costs, fees and expenses. The note also requires 180 daily payments of $1,460 per day via ACH. On July 10, 2017, the Company filed an Affidavit of Claim in the amount of $552,444 with The Hanover Insurance Company as surety for YKTG, related to YKTG’s alleged breaches of contract and failure to cure. On July 12, 2017, the Company entered into a Settlement Agreement and Mutual Release with a holder of a note payable. The Company paid $9,000 and mutual releases between the parties, in full settlement of the note payable of $20,000. On July 25, 2017, the Company entered into a Settlement Agreement with a vendor regarding previous services provided by the vendor to the Company. The parties agreed to settle the outstanding liability of $6,545 for $1,348, which the Company remitted to the vendor on July 25, 2017. On August 1, 2017, Dr. Cellucci as collateral security, pledged 111,884 shares of his Series C Preferred Stock to the convertible promissory notes issued to Carebourn on the following dates and amounts; February 8, 2016 $80,000, March 24, 2016, $19,000, June 3, 2016, $42,350, May 3, 2017, $124,775, June 9, 2017, $165,025 and June 23, 2017, $262,775. This pledge replaces the pledge dated March 23, 2016. On August 1, 2017, the Company issued a convertible promissory note, with a face value of $181,700, maturing on February 1, 2018 (the “Maturity Date”) and stated interest of 10% to More Capital. The note is convertible at any time following the funding of the note into a variable number of the Company’s common stock, based on a conversion ratio of 60% of the average of the three lowest trading prices quoted for the 20 days prior to conversion. The note was funded on August 3, 2017, when the Company received proceeds of $150,000, after disbursements for the lender’s transaction costs, fees and expenses. The note also requires daily ACH payments beginning on September 5, 2017, in the amount equal to the remaining balance on September 5, 2017, divided by the remaining days to the Maturity Date. As of August 11, 2017, the lender has converted $130,351 of the note in exchange for 141,330,143 restricted shares of common stock. As of August 11, 2017, the note balance is $51,349. On August 2, 2017, the Company entered into a Strategic Alliance Agreement, dated August 3, 2017, with ProActive IT (“ProActive”), an Illinois corporation that provides information technology products and services, designating ProActive as the Company’s sales agent for government departments/agencies/units and privately owned and publicly traded companies within the State of Illinois, and providing for the cross-promotion of the parties’ products and services. On August 7, 2017, the Company issued a convertible promissory note, with a face value of $223,422 and stated interest of 10% to Carebourn. The note is convertible at any time following the funding of the note into a variable number of the Company’s common stock, based on a conversion ratio of 60% of the average of the three lowest trading prices for the 20 days prior to conversion. The note was funded on August 9, 2017, when the Company received proceeds of $186,280, after disbursements for the lender’s transaction costs, fees and expenses. The note also requires 240 daily payments of $931 per day via ACH. On August 10, 2017, the Company entered into a Strategic Alliance Agreement, dated August 10, 2017, with CrucialTrak Inc. (“CrucialTrak”), a Texas corporation engaged in providing identification technology that delivers improved security with effective use of servers and workstations for the purpose of identifying those entering a building, office or other secured space. The Strategic Alliance Agreement designates the Company as the project- based business partnership channel for government departments, agencies and units for the purpose of promoting CrucialTrak’s relevant products and service solutions delivered through CrucialTrak’s designated distribution affiliate(s) or channel(s). In August 2017, the Company entered into three Settlement Agreements with vendors that were owed in the aggregate $94,524. Pursuant to the three Settlement Agreements, in August 2017, the Company remitted $48,113 in the aggregate to the three vendors. On August 25, 2017, the Company entered into a Strategic Alliance Agreement, dated August 24, 2017, with AmbiCom Holdings Inc. (“AMBICOM”), a Nevada corporation engaged in acquiring and investing in technology, designating the Company as AMBICOM’s non-exclusive sales lead finder and project-based business partnership channel for governmental and non-governmental departments, agencies and units, for the purpose of promoting AMBICOM’S technologies, and pursuant to which AMBICOM will cross-promote the Company’s products and services, the Company will investigate and propose new joint investment opportunities for AMBICOM and the Company, and the Company will be paid sales commissions for clients introduced to AMBICOM by the Company.

Significant Accounting Polici16

Significant Accounting Policies (Policies)	9 Months Ended
	Dec. 31, 2016
Significant Accounting Policies Policies
Basis of Presentation	The accompanying condensed financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments necessary to present the financial position, results of operations and cash flows for the stated periods have been made. Except as described below, these adjustments consist only of normal and recurring adjustments. Certain information and note disclosures normally included in the Company’s annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. These condensed unaudited financial statements should be read in conjunction with a reading of the Company’s consolidated financial statements and notes thereto included in Form 10-K for the year ended March 31, 2016, filed with the SEC on July 21, 2017. Interim results of operations for the three and nine months ended December 31, 2016 and 2015 are not necessarily indicative of future results for the full year. Certain amounts from the 2015 period have been reclassified to conform to the presentation used in the current period.
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.
Fiscal Year	The Company’s fiscal year-end is March 31.
Cash and Cash Equivalents	Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less. The Company had no cash equivalents.
Sales Concentration and credit risk	Following is a summary of customers who accounted for more than ten percent (10%) of the Company’s revenues for the three and nine months ended December 31, 2016, and 2015: Sales % Three Months Ended December 31, 2016 Sales % Three Months Ended December 31, 2015 Sales % Nine Months Ended December 31, 2016 Sales % Nine Months Ended December 31, 2015 Customer A, related party 100.0 % - 71.4 % 34.1 % Customer B, related party - - - 16.0 % Customer C - 23.2 % 24.5 % Customer D 100.0 % 76.5 % 11.9 % 24.9 % There were no accounts receivable balances as of December 31, 2016.
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, 2016, and March 31, 2016, 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.
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. Depreciation expense was $2,378 and $6,643 for the three and nine months December 31, 2016, respectively, and $3,403 and $8,666 for the three and nine months ended December 31, 2015, respectively.
Long-Lived Assets	The Company reviews long-lived assets and certain identifiable intangible assets 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.
Income Taxes	The Company accounts for income taxes in accordance with ASC 740, Accounting for Income Taxes, as clarified by ASC 740-10, Accounting for Uncertainty in Income Taxes. Under this method, deferred income taxes are determined based on the estimated future tax effects of differences between the financial statement and tax basis of assets and liabilities given the provisions of enacted tax laws. Deferred income tax provisions and benefits are based on changes to the assets or liabilities from year to year. In providing for deferred taxes, the Company considers tax regulations of the jurisdictions in which the Company operates, estimates of future taxable income, and available tax planning strategies. If tax regulations, operating results or the ability to implement tax-planning strategies vary, adjustments to the carrying value of deferred tax assets and liabilities may be required. Valuation allowances are recorded related to deferred tax assets based on the “more likely than not” criteria of ASC 740. ASC 740-10 requires that the Company recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the “more-likely-than-not” threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority.
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. During the nine months ended December 31, 2016, the Company incurred no capitalized software development costs. Capitalized software is amortized over the software’s estimated economic life of 3 years. For the three and nine months ended December 31, 2016, and 2015, amortization expense for capitalized software development was $5,072 and $15,159, respectively.
Research and Development	Costs and expenses that can be clearly identified as research and development (“R&D”) are charged to expense as incurred in accordance with GAAP. All research and development costs have been expensed as incurred, totaling $6,254 and $27,748 for the three and nine months ended December 31, 2016, respectively, and $52,626 and $460,875 for the three and nine months ended December 31, 2015, respectively. For the nine months ended December 31, 2016, 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 three and nine months ended December 31, 2016, were $350 and $26,074, respectively, and for the three and nine months ended December 31, 2015, were $47,129 and $105,778, respectively. Advertising expenses of $23,625 for the nine months ended December 31, 2016 were the result of barter transactions, whereby, the Company received advertising and promotional services in exchange for sales of software.
Advertising and Revenue Barter Transactions	The Company recognized revenue and expense, in accordance with ASC 845 - Nonmonetary Transactions, at fair value only if the fair value of the advertising received is determinable based in the entity’s own historical practice of receiving cash or other consideration that is readily convertible to a known amount of cash for similar advertising from buyers unrelated to the Company. If the fair value of the advertising received is not determinable within these limits, the barter transaction would be recorded based on the carrying amount of the advertising received, which likely will be zero.
Uncertainty as a Going Concern	The accompanying condensed 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) through December 31, 2016 of $19,362,500 and has a working capital deficit of $5,521,812 as of December 31, 2016, 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 and accrued expenses, certain notes payable and notes payable - related party, approximate their fair values because of the short maturity of these instruments. The following table represents the Company’s financial instruments that are measured at fair value on a recurring basis as of December 31, 2016, and March 31, 2016, for each fair value hierarchy level: December 31, 2016 Derivative Liability Total Level I $ - $ - Level II $ - $ - Level III $ 2,144,913 $ 2,144,913 March 31, 2016 Level I $ - $ - Level II $ - $ - Level III $ 1,955,721 $ 1,955,721
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.
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 prior to maturity 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. If a conversion of the underlying debt occurs prior to maturity a proportionate share of the unamortized amounts is immediately expensed.
Extinguishments of Liabilities	The Company accounts for extinguishments of liabilities in accordance with ASC 860-10 (formerly SFAS 140) “Accounting for Transfers and Servicing of Financial Assets and Extinguishment of Liabilities.” When the conditions are met for extinguishment accounting, the liabilities are derecognized and the gain or loss on the sale is recognized.
Revenue Recognition	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.
Stock-Based Compensation - Employees	The Company accounts for its stock based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB Accounting Standards Codification. Pursuant to paragraph 718-10-30-6 of the FASB Accounting Standards Codification, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model. The ranges of assumptions for inputs are as follows: · Expected term of share options and similar instruments: The expected life of options and similar instruments represents the period of time the option and/or warrant are expected to be outstanding. Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and employees’ expected exercise and post-vesting employment termination behavior into the fair value (or calculated value) of the instruments. Pursuant to paragraph 718-10-S99-1, it may be appropriate to use the simplified method, i.e., expected term = ((vesting term + original contractual term) / 2), if (i) A company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term due to the limited period of time its equity shares have been publicly traded; (ii) A company significantly changes the terms of its share option grants or the types of employees that receive share option grants such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term; or (iii) A company has or expects to have significant structural changes in its business such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term. The Company uses the actual method to calculate expected term of share options and similar instruments as the company does have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term. · Expected volatility of the entity’s shares and the method used to estimate it. Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index. The Company uses its actual historical volatility over the expected contractual life of the share options or similar instruments as its expected volatility. If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. · Expected annual rate of quarterly dividends. An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends. The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments. We expect and use zero rate. · Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments. Generally, all forms of share-based payments, including stock option grants, warrants and restricted stock grants and stock appreciation rights are measured at their fair value on the awards’ grant date, based on estimated number of awards that are ultimately expected to vest. The expense resulting from share-based payments is recorded in general and administrative expense in the statements of operations.
Stock-Based Compensation Non-Employees	Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services The Company accounts for equity instruments issued to parties other than employees for acquiring goods or services under guidance of Sub-topic 505-50 of the FASB Accounting Standards Codification (“Sub-topic 505-50”). Pursuant to ASC Section 505-50-30, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model. The ranges of assumptions for inputs are as follows: · Expected term of share options and similar instruments: Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and holder’s expected exercise behavior into the fair value (or calculated value) of the instruments. The Company uses historical data to estimate holder’s expected exercise behavior. · Expected volatility of the entity’s shares and the method used to estimate it. Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index. The Company uses its actual historical volatility over the expected contractual life of the share options or similar instruments as its expected volatility. · Expected annual rate of quarterly dividends. An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends. The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments. We expect and use zero rate. · Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments. Pursuant to ASC paragraph 505-50-25-7, if fully vested, non-forfeitable equity instruments are issued at the date the grantor and grantee enter into an agreement for goods or services (no specific performance is required by the grantee to retain those equity instruments), then, because of the elimination of any obligation on the part of the counterparty to earn the equity instruments, a measurement date has been reached. A grantor shall recognize the equity instruments when they are issued (in most cases, when the agreement is entered into). Whether the corresponding cost is an immediate expense or a prepaid asset (or whether the debit should be characterized as contra-equity under the requirements of paragraph 505-50-45-1) depends on the specific facts and circumstances. Pursuant to ASC paragraph 505-50-45-1, a grantor may conclude that an asset (other than a note or a receivable) has been received in return for fully vested, non-forfeitable equity instruments that are issued at the date the grantor and grantee enter into an agreement for goods or services (and no specific performance is required by the grantee in order to retain those equity instruments). Such an asset shall not be displayed as contra-equity by the grantor of the equity instruments. The transferability (or lack thereof) of the equity instruments shall not affect the balance sheet display of the asset. This guidance is limited to transactions in which equity instruments are transferred to other than employees in exchange for goods or services. Section 505-50-30 provides guidance on the determination of the measurement date for transactions that are within the scope of this Subtopic. Pursuant to Paragraphs 505-50-25-8 and 505-50-25-9, an entity may grant fully vested, non-forfeitable equity instruments that are exercisable by the grantee only after a specified period of time if the terms of the agreement provide for earlier exercisability if the grantee achieves specified performance conditions. Any measured cost of the transaction shall be recognized in the same period(s) and in the same manner as if the entity had paid cash for the goods or services or used cash rebates as a sales discount instead of paying with, or using, the equity instruments. A recognized asset, expense, or sales discount shall not be reversed if a share option and similar instrument that the counterparty has the right to exercise expires unexercised. Pursuant to ASC paragraph 505-50-30-S99-1, if the Company receives a right to receive future services in exchange for unvested, forfeitable equity instruments, those equity instruments are treated as unissued for accounting purposes until the future services are received (that is, the instruments are not considered issued until they vest). Consequently, there would be no recognition at the measurement date and no entry should be recorded.
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.
Net Earnings (Loss) per Share	The Company computes net loss per share in accordance with FASB ASC 260, “Earnings per Share” ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the statement of operations. Basic EPS is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible notes and stock warrants, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options, warrants and conversion of convertible notes. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive. For the three and nine months ended December 31, 2015, and for the nine months ended December 31, 2016, all potential common shares were excluded from the computation of diluted EPS because their impact was anti-dilutive. The following table illustrates the computation of basic and diluted EPS for the three months ended December 31, 2016: For the three months ended December 31, 2016 Net Loss Shares Per Share Amount Basic EPS Income available to stockholders $ 131,169 464,463,792 $ 0.00 Effect of Dilutive Securities Convertible debt (415,015 ) 20,646,428,787 — Dilute EPS Loss available to stockholders plus assumed conversions $ (283,846 ) 21,110,892,579 $ (0.00 ) Securities that could potentially dilute basic EPS in the future, that were not included in the computation of diluted EPS because to do so would have been anti-dilutive for the periods presented, consist of the following: Three months ended December 31, 2016 Nine months ended December 31, 2016 Options 102 102 Warrants 3,263 3,263 Convertible debt - 20,205,505,408 Total Anti-Dilutive Potential Common Shares 3,365 20,205,508,773

Significant Accounting Polici17

Significant Accounting Policies (Tables)	9 Months Ended
	Dec. 31, 2016
Significant Accounting Policies Tables
Sales Concentration and credit risk	Sales % Three Months Ended December 31, 2016 Sales % Three Months Ended December 31, 2015 Sales % Nine Months Ended December 31, 2016 Sales % Nine Months Ended December 31, 2015 Customer A, related party 100.0 % - 71.4 % 34.1 % Customer B, related party - - - 16.0 % Customer C - 23.2 % 24.5 % Customer D 100.0 % 76.5 % 11.9 % 24.9 %
Fair Value, Assets Measured on Recurring Basis	December 31, 2016 Derivative Liability Total Level I $ - $ - Level II $ - $ - Level III $ 2,144,913 $ 2,144,913 March 31, 2016 Level I $ - $ - Level II $ - $ - Level III $ 1,955,721 $ 1,955,721
Computation of basic and diluted EPS	The following table illustrates the computation of basic and diluted EPS for the three months ended December 31, 2016: For the three months ended December 31, 2016 Net Loss Shares Per Share Amount Basic EPS Income available to stockholders $ 131,169 464,463,792 $ 0.00 Effect of Dilutive Securities Convertible debt (415,015 ) 20,646,428,787 — Dilute EPS Loss available to stockholders plus assumed conversions $ (283,846 ) 21,110,892,579 $ (0.00 )
Potentially dilute basic EPS in the future	Three months ended December 31, 2016 Nine months ended December 31, 2016 Options 102 102 Warrants 3,263 3,263 Convertible debt - 20,205,505,408 Total Anti-Dilutive Potential Common Shares 3,365 20,205,508,773

Related party activity (Tables)

Related party activity (Tables)	9 Months Ended
	Dec. 31, 2016
Related Party Activity Tables
Management fees expenses	Three months ended December 31, Nine months ended December 31, 2016 2015 2016 2015 CEO $ 42,000 $ 84,000 $ 98,000 $ 222,000 CFO 15,000 8,500 57,500 13,500 Total $ 57,000 $ 92,500 $ 155,500 $ 235,500

Notes payable (Tables)

Notes payable (Tables)	9 Months Ended
	Dec. 31, 2016
Notes Payable Tables
Summary of the notes payable	Principal Balance $ 1,173,950 Unamortized discount (6,809 ) Ending Balance, net $ 1,167,141
Summary of notes payable and related dicounts	Principal Balance Debt Discounts Total Balance March 31, 2016 $ 1,173,950 $ (80,352 ) $ 1,093,598 Amortization - 73,543 73,543 Balance at December 31, 2016 $ 1,173,950 $ (6,809 ) $ 1,167,141

Convertible notes payable (Tabl

Convertible notes payable (Tables)	9 Months Ended
	Dec. 31, 2016
Convertible Notes Payable Tables
Summary of convertible notes payable	December 31, 2016 March 31, 2016 Principal Balance $ 1,313,962 $ 1,385,975 Unamortized discount (57,250 ) (531,578 ) Ending Balance, net $ 1,256,712 $ 854,396
Summary of convertible notes and related dicounts	Principal Balance Debt Discounts Total Balance March 31, 2016 $ 1,385,974 $ (531,578 ) $ 854,396 New issuances 62,362 (61,239 ) 1,123 Conversions (122,150 ) - (122,150 ) Cash payments (12,224 ) - (12,224 ) Amortization - 535,567 535,567 Balance at December 31, 2016 $ 1,313,962 $ (57,250 ) $ 1,256,712

Derivative liabilities (Tables)

Derivative liabilities (Tables)	9 Months Ended
	Dec. 31, 2016
Derivative Liabilities Tables
Summary of derivative liability	December 31, 2016 Beginning Balance $ 1,955,721 Initial Derivative Liability 95,553 Reclassification for note conversions (257,570 ) Fair Value Change 351,209 Ending Balance $ 2,144,913

Stockholders Deficit (Tables)

Stockholders Deficit (Tables)	9 Months Ended
	Dec. 31, 2016
Stock Option [Member]
Summary of Stock options	Number of Options Weighted-Average Exercise Price per share Weighted-Average Remaining Life (Years) Outstanding at March 31, 2016 102 $ 1,102.94 - Outstanding and exercisable at December 31, 2016 102 $ 1,102.94 8.19 The following table summarizes stock option information as of December 31, 2016: Exercise Prices Outstanding Weighted Average Contractual Life Exercisable $7,500.00 12 5.13 Years 12 $250.00 90 8.60 Years 90 Total 102 8.19 Years 102
Warrant [Member]
Summary of Stock options	Number of Warrants Weighted-Average Exercise Price per share Weighted-Average Remaining Life (Years) Outstanding at March 31, 2016 3,263 $ 446.52 - Outstanding and exercisable at December 31, 2016 3,263 $ 446.52 3.49

Nature of Operations (Details N

Nature of Operations (Details Narrative)	9 Months Ended
	Dec. 31, 2016
Nature Of Operations Details Narrative
State of incorporation	Colorado
Date of incorporation	Apr. 19, 2007

Significant Accounting Polici24

Significant Accounting Policies (Details)	3 Months Ended		9 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Customer A [Member]
Sales concentration risk percentage	100.00%		71.40%	34.10%
Customer B [Member]
Sales concentration risk percentage				16.00%
Customer C [Member]
Sales concentration risk percentage		23.20%		24.50%
Customer D [Member]
Sales concentration risk percentage	100.00%	76.50%	11.90%	24.90%

Significant Accounting Polici25

Significant Accounting Policies (Details 1) - USD ($)	Dec. 31, 2016	Mar. 31, 2016
Derivative Liability	$ 2,144,913	$ 1,955,721
Level I [Member]
Derivative Liability
Total
Level II [Member]
Derivative Liability
Total
Level III [Member]
Derivative Liability	2,144,913	1,955,721
Total	$ 2,144,913	$ 1,955,721

Significant Accounting Polici26

Significant Accounting Policies (Details 2) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Basic EPS
Income available to stockholders, net loss	$ 131,169	$ (1,645,318)	$ (1,596,162)	$ (2,464,895)
Income available to stockholders ,Shares	464,463,792	40,708	162,920,226	19,633
Income available to stockholders, per share amount	$ 0	$ (40.42)	$ (0.01)	$ (125.55)
Effect of Dilutive Securities
Convertible debt, net loss	$ (415,015)
Convertible debt, Shares	20,646,428,787
Convertible debt, per share amount
Dilute EPS
Loss available to stockholders plus assumed conversions, net loss	$ (283,846)
Loss available to stockholders plus assumed conversions, shares	21,110,892,579	40,708	162,920,226	19,633
Loss available to stockholders plus assumed conversions, per shares amount	$ 0	$ (40.42)	$ (0.01)	$ (125.55)

Significant Accounting Polici27

Significant Accounting Policies (Details 3) - shares	3 Months Ended	9 Months Ended
	Dec. 31, 2016	Dec. 31, 2016
Anti-Dilutive Potential Common Shares	3,365	20,205,508,773
Convertible Debt [Member]
Anti-Dilutive Potential Common Shares		20,205,505,408
Warrant [Member]
Anti-Dilutive Potential Common Shares	3,263	3,263
Options [Member]
Anti-Dilutive Potential Common Shares	102	102

Significant Accounting Polici28

Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		116 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016
Depreciation expense	$ 2,378	$ 3,403	$ 6,643	$ 8,666
Amortization expense for capitalized software development	5,072	15,159	5,072	15,159
Research and development	6,254	52,626	27,748	460,875
Advertising expenses			23,625
Losses from operations	(116,312)	(345,484)	(424,323)	(1,087,969)	$ (19,362,500)
Advertisement and Promotion	350	$ 47,129	26,074	$ 105,778
Working capital deficit	$ (5,521,812)		$ (5,521,812)		$ (5,521,812)
Software development cost [Member]
Amortization period			3 years
Minimum [Member]
Property and equipment estimated useful lives			5 years
Maximum [Member]
Property and equipment estimated useful lives			7 years

Related party activity (Details

Related party activity (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Management fees expenses	$ 57,000	$ 92,500	$ 155,500	$ 235,500
CEO [Member]
Management fees expenses	42,000	84,000	98,000	13,500
CFO [Member]
Management fees expenses	$ 15,000	$ 8,500	$ 57,500	$ 222,000

Related party activity (Detai30

Related party activity (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Mar. 31, 2016	Jun. 02, 2015
Sales, related party	$ 50,534	$ 465	$ 145,362	$ 187,302
Notes payable-related party						$ 55,000
Repayments of note payable				63,613
Accrued and unpaid interest	373,270		373,270		$ 246,745
Interest expense related party	3,033	$ 20,420	8,312	30,393
CEO [Member]
Notes payable-related party	201,000		201,000
CFO [Member]
Notes payable-related party	22,750		22,750
Notes payable [Member]
Unsecured Note Payable	$ 183,608		183,608
Repayments of note payable			$ 51,758
Interest rate	10.00%		10.00%
Principal amount	$ 131,850		$ 131,850		105,000
Accrued and unpaid interest	19,862		19,862		$ 11,550
CEO [Member]
Compensation			28,000
Related Party [Member]
Sales, related party	$ 50,334		$ 145,362
Sales percentage, related party	100.00%		71.00%
DCI [Member]
Sales, related party				126,148
Another related entity [Member]
Sales, related party				59,404
Limited liability company [Member]
Sales, related party				$ 1,750

Notes Payable (Details)

Notes Payable (Details) - Notes payable [Member] - USD ($)	Dec. 31, 2016	Mar. 31, 2016
Principal Balance	$ 1,173,950	$ 1,173,950
Unamortized discount	(6,809)	$ (80,352)
Ending Balance, net	$ 1,167,141

Notes Payable (Details 1)

Notes Payable (Details 1)	9 Months Ended
	Dec. 31, 2016USD ($)
Total notes payable, Begining	$ 854,396
Total notes payable, Ending	1,256,712
Notes payable [Member]
Principal Balance, Begining	1,173,950
Debt Discounts, Begining	(80,352)
Total notes payable, Begining	1,093,598
Principal Balance, Amortization
Debt Discounts, Amortization	73,543
Notes Payable, Amortization	73,543
Principal Balance, Ending	1,173,950
Debt Discounts, Ending	(6,809)
Total notes payable, Ending	$ 1,167,141

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	Jun. 02, 2015	Jun. 16, 2017	May 31, 2017	Apr. 30, 2017	Nov. 25, 2015	Jun. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Mar. 31, 2016	Jun. 27, 2015	Jun. 15, 2015	Nov. 30, 2014
Notes payable							$ 1,167,141		$ 1,167,141		$ 1,093,598
Term of payment	11 months
Notes payable-related party	$ 55,000
Proceeds from issuance of notes payable					$ 310,600					$ 350,000
Loan costs and fees					$ 39,400
Amortization of debt discount							$ (141,035)	$ (395,495)	$ (609,109)	$ (915,936)
Notes payable, net of discount												$ 5,500		$ 553,000
Common stock shares issued							1,265,448,353		1,265,448,353		998,236
From May 18, 2010 through June 27, 2013 [Member]
Notes bear an interest rate annually							10.00%		10.00%
Unsecured Note Payable							$ 558,500		$ 558,500
Maturity date Description									matured on November 30, 2014 through April 1, 2015
From July 12, 2013 to June 16, 2014 [Member]
Notes bear an interest rate annually							10.00%		10.00%
Notes payable							$ 230,828		$ 230,828		$ 230,828
Unsecured Note Payable							230,828		230,828
Accrued interest							$ 68,994		$ 68,994		51,682
Maturity date Description									matured from July 12, 2014 through June 16, 2015
From December 18, 2012 to May 30, 2013 [Member]
Notes bear an interest rate annually							10.00%		10.00%
Notes payable							$ 199,960		$ 199,960		199,960
Unsecured Note Payable							199,960		199,960
Accrued interest							72,786		$ 72,786		62,788
Maturity date Description									matured from December 18, 2014 through May 30, 2015
Settlement Agreement [Member] | Subsequent Event [Member]
Settlement agreement payments		$ 405,357	$ 2,500	$ 2,500
Global Credit Master Fund [Member]
Owned Shares													2,377,500
Principal amount of outstanding promissory notes													$ 558,500
Accrued interest							40,110		$ 40,110		40,110		267,960
Interest due waived pursuant to settlement agreement													267,960
Principal amount													158,500
Principal amount and interest outstanding													$ 400,000
Common stock shares issued													856
Joshua Claybaugh [Member]
Notes Payable Short Term - Related Party	5,000						20,000		20,000		20,000
DCI [Member] | Asset Purchase Agreement [Member]
Notes Payable Short Term - Related Party	36,202
Loan payment, monthly	$ 668
TCA Global Credit Master Fund [Member]
Notes bear an interest rate annually						18.00%
Matured date						Jan. 25, 2017
Common stock shares issued						1,412
Loan from related party						$ 3,000,000
Advisory fee payment						$ 75,000
Discount of the note payble							114,400		114,400
Amortization of debt discount							24,514		73,543
Accrued interest							29,085		29,085		0
Principal amount							323,162		323,162		$ 323,162
Interest expenses							$ 14,542		$ 43,967

Convertible notes payable (Deta

Convertible notes payable (Details) - Convertible Notes Payable [Member] - USD ($)	Dec. 31, 2016	Mar. 31, 2016
Principal Balance	$ 1,313,962	$ 1,385,974
Unamortized discount	(57,250)	(531,578)
Ending Balance, net	$ 1,256,712	$ 854,396

Convertible notes payable (De35

Convertible notes payable (Details 1)	9 Months Ended
	Dec. 31, 2016USD ($)
Total notes payable, Begining	$ 854,396
Total notes payable, Ending	1,256,712
Convertible Notes Payable [Member]
Principal Balance, Begining	1,385,974
Debt Discounts, Begining	(531,578)
Total notes payable, Begining	854,396
Principal Balance, New issuances	62,362
Principal Balance, Conversions	(122,150)
Principal Balance, Cash payments	(12,224)
Principal Balance, Amortization
Debt Discounts, New issuances	(61,239)
Debt Discounts, Conversions
Debt Discounts, Cash payments
Debt Discounts, Amortization	535,567
Convertible Notes, New issuances	1,123
Convertible Notes, Conversions	(122,150)
Convertible Notes, Cash payments	(12,224)
Convertible Notes, Amortization	535,567
Principal Balance, Ending	1,313,962
Debt Discounts, Ending	(57,250)
Total notes payable, Ending	$ 1,256,712

Convertible notes payable (De36

Convertible notes payable (Details Narrative)	Jun. 03, 2016USD ($)	Apr. 11, 2016USD ($)	Feb. 08, 2016USD ($)	Feb. 04, 2016USD ($)	Jan. 05, 2016USD ($)	Nov. 12, 2015USD ($)	Oct. 12, 2015USD ($)shares	Jan. 11, 2015USD ($)	Apr. 28, 2016USD ($)	Mar. 24, 2016USD ($)	Oct. 27, 2015USD ($)	Oct. 26, 2015USD ($)	Aug. 17, 2015USD ($)$ / sharesshares	Apr. 28, 2015USD ($)	Jan. 21, 2015USD ($)	Jan. 19, 2015USD ($)	Dec. 19, 2014USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2016USD ($)Promissoryshares	Dec. 31, 2015USD ($)	Apr. 27, 2016USD ($)	Mar. 31, 2016USD ($)	Nov. 27, 2015USD ($)
Convertible notes payable, net of discount																		$ 1,256,712		$ 1,256,712			$ 854,396
Converted shares | shares																				1,254,445,618
Debt discount																		141,035	$ 395,495	$ 609,109	$ 915,936
Initial derivative liability																		2,144,913		2,144,913			1,955,721
Payment of note																					$ 30,000
ACH [Member]
Number of daily payments | Promissory																				177
Notes payable, daily payment amount																				$ 239
Convertible Notes Payable Two [Member]
Convertible notes payable, net of discount																	$ 156,000
Interest rate																	8.00%
Note conversion description																	This note is convertible at any time following the funding of the note, convertible into a variable number of the Company’s common stock, and based on a conversion ratio of 67% of the lowest closing bid prices for 20 days prior to conversion.
Converted notes amount																				$ 9,073
Converted shares | shares																				39,601,275
Outstanding principal amount of note																		49,427		$ 49,427			58,500
Convertible Notes Payable One [Member]
Convertible notes payable, net of discount																	$ 156,000
Interest rate																	8.00%
Note conversion description																	The note is convertible at any time following the funding of the note, convertible into a variable number of the Company’s common stock, and based on a conversion ratio of 68% of the lowest closing bid prices for 20 days prior to conversion.
Converted notes amount																				18,500
Converted accrued interest																				$ 3,070
Converted shares | shares																				248,836,126
Outstanding principal amount of note																		137,500		$ 137,500			156,000
Proceeds from convertable note payable																	$ 143,333
OID and expenses																	12,663
Convertible Notes Payable Three [Member]
Convertible notes payable, net of discount																	$ 156,000
Interest rate																	8.00%
Note conversion description																	The note is convertible at any time following the funding of the note, convertible into a variable number of the Company’s common stock, and based on a conversion ratio of 68% of the lowest closing bid prices for 20 days prior to conversion.
Outstanding principal amount of note																		156,000		156,000			156,000
Proceeds from convertable note payable																	$ 143,333
OID and expenses																	12,663
Convertible Notes Payable [Member]
Convertible notes payable, net of discount																	$ 156,000	1,256,712		1,256,712			854,396
Interest rate																	8.00%
Note conversion description																	The note is convertible at any time following the funding of the note, convertible into a variable number of the Company’s common stock, and based on a conversion ratio of 68% of the lowest closing bid prices for 20 days prior to conversion.
Converted notes amount																				12,380
Converted accrued interest																				$ 2,332
Converted shares | shares																				6,593,919
Outstanding principal amount of note																		1,125		$ 1,125			13,505
Convertible Notes Payable Four [Member]
Convertible notes payable, net of discount																$ 100,000
Interest rate																12.00%
Note conversion description																(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.
Converted notes amount																				$ 20,528
Converted shares | shares																				210,312,824
Outstanding principal amount of note																		38,295		$ 38,295			58,823
Proceeds from convertable note payable																$ 93,000
Note maturity date																Jul. 16, 2015
Convertible Notes Payable Five [Member]
Convertible notes payable, net of discount															$ 400,000
Interest rate															12.00%
Note conversion description															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.
Outstanding principal amount of note																		15,480		15,480			15,480
Proceeds from convertable note payable															$ 50,000
OID and expenses														$ 25,000	$ 40,000
Convertible Notes Payable Six [Member]
Convertible notes payable, net of discount													$ 325,000
Interest rate													10.00%
Note conversion description													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.
Converted notes amount																				$ 18,642
Converted shares | shares																				250,574,242
Outstanding principal amount of note																		325,000		$ 325,000			325,000
Note maturity date													Aug. 17, 2016
Warrants issued | shares													2,064
Warrants issued value													$ 412,698
Warrants exercise price | $ / shares													$ 270
Warrants expirey date													Aug. 17, 2020
Convertible Notes Payable Seven [Member]
Convertible notes payable, net of discount							$ 110,351
Interest rate							10.00%
Note conversion description							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.
Converted notes amount																				$ 24,308
Converted shares | shares																				86,266,028
Outstanding principal amount of note																		0		$ 0			34,308
Replacment note value							$ 105,000
Relpacement accured interest value							5,351
Convertible Notes Payable Seven [Member] | Carebourn Partners [Member]
Convertible notes payable, net of discount							$ 10,000
Convertible Notes Payable Eight [Member]
Interest rate							10.00%
Note conversion description							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.
Outstanding principal amount of note																		2,050		2,050			2,050
Relpacement accured interest value							$ 15,000
Convertible Notes Payable Nine [Member]
Convertible notes payable, net of discount												$ 110,000
Interest rate												10.00%
Note conversion description												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.
Outstanding principal amount of note																		78,997		78,997			110,000
OID and expenses												$ 10,000
Maturity date Description												The Company and the third party investor agreed to extend the maturity of the note from July 26, 2016 to October 26, 2016, and to require daily payments of $250 per day via ACH.
Notes payable, daily payment amount																				250
Payment of note																				6,003
Convertible Notes Payable Nine [Member] | Investor [Member]
Convertible notes payable, net of discount																						$ 25,000
Convertible Notes Payable Ten [Member]
Convertible notes payable, net of discount											$ 110,000
Interest rate											8.00%
Note conversion description											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.
Outstanding principal amount of note																		110,000		110,000			110,000
OID and expenses											$ 10,000
Convertible Notes Payable Eleven [Member]
Convertible notes payable, net of discount						$ 47,808
Interest rate						10.00%
Note conversion description						The replacement 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.
Converted notes amount																				$ 1,724
Converted shares | shares																				28,741,200
Outstanding principal amount of note																		46,084		$ 46,084			47,808
Replacment note value						$ 43,479
Relpacement accured interest value						$ 4,326
Convertible Notes Payable Twelve [Member]
Convertible notes payable, net of discount																								$ 27,000
Interest rate						10.00%
Note conversion description						The note is convertible into a variable number of the Company’s common stock, based on a conversion ratio of 70% of the average of the three lowest closing bid prices for 10 days prior to conversion.
Outstanding principal amount of note																		27,000		27,000			27,000
Convertible Notes Payable Thirteen [Member]
Convertible notes payable, net of discount					$ 20,000
Interest rate					10.00%
Note conversion description					The note is convertible into a variable number of the Company’s common stock, based on a conversion ratio of 70% of the average of the three lowest closing bid prices for 10 days prior to conversion.
Outstanding principal amount of note																		20,000		20,000			20,000
Convertible Notes Payable Fourteen [Member]
Convertible notes payable, net of discount				$ 82,500
Interest rate				8.00%
Note conversion description				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.
Outstanding principal amount of note																		82,500		$ 82,500			82,500
OID and expenses				$ 7,500
Convertible Notes Payable Fourteen [Member] | CEO [Member] | Series C Preferred Stock [Member]
Pledging of shares | shares																				111,884
Convertible Notes Payable Fifteen [Member]
Convertible notes payable, net of discount			$ 80,000				$ 110,351
Interest rate			10.00%
Note conversion description			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
Outstanding principal amount of note																		80,000		$ 80,000			80,000
OID and expenses			$ 5,000
Note maturity date			Nov. 8, 2016
Convertible Notes Payable Fifteen [Member] | Carebourn Partners [Member] | CEO [Member] | Series C Preferred Stock [Member]
Pledging of shares | shares							111,884
Convertible Notes Payable Sixteen [Member]
Convertible notes payable, net of discount										$ 19,000
Interest rate										10.00%
Note conversion description										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
Outstanding principal amount of note																		19,000		19,000			19,000
Proceeds from convertable note payable										$ 16,000
Note maturity date										Dec. 24, 2016
Convertible Notes Payable Seventeen [Member]
Convertible notes payable, net of discount										$ 18,000
Interest rate										10.00%
Note conversion description										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
Outstanding principal amount of note																		18,000		18,000			18,000
Proceeds from convertable note payable										$ 15,000
Note maturity date										Dec. 24, 2016
Convertible Notes Payable Eighteen [Member]
Convertible notes payable, net of discount		$ 18,889
Interest rate		10.00%
Note conversion description		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.
Outstanding principal amount of note																		18,889		18,889
Proceeds from convertable note payable									$ 13,000
Disbursements lenders transaction costs		$ 13,000
Debt discount		17,000
Initial derivative liability		28,880
Initial derivative liability expense		11,880
Convertible Notes Payable Nineteen [Member]
Convertible notes payable, net of discount		$ 26,123
Interest rate		10.00%
Note conversion description		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.
Converted notes amount		$ 25,000
Converted accrued interest		$ 1,123
Outstanding principal amount of note																		15,527		15,527
Convertible Notes Payable Nineteen [Member] | Investor [Member]
Converted notes amount																				10,596
Converted accrued interest																				$ 2,842
Converted shares | shares																				200,215,238
Convertible Notes Payable Twenty [Member]
Convertible notes payable, net of discount	$ 42,350
Interest rate	12.00%
Note conversion description	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.
Outstanding principal amount of note																		36,129		$ 36,129
Proceeds from convertable note payable	$ 35,000
Debt discount	38,500
Initial derivative liability	66,673
Initial derivative liability expense	$ 28,173
Payment of note																				6,003
Securities Purchase Agreement [Member]
Converted notes amount																				25,040
Converted accrued interest																				$ 2,815
Converted shares | shares																				183,304,767
Outstanding principal amount of note																		$ 26,960		$ 26,960			$ 52,000
Securities Purchase Agreement [Member] | Convertible Notes Payable Two [Member]
Convertible notes payable, net of discount								$ 50,000
Interest rate								8.00%
Note maturity date								Sep. 9, 2015
Securities Purchase Agreement [Member] | Convertible Notes Payable One [Member]
Convertible notes payable, net of discount								$ 52,000
Interest rate								8.00%
Note conversion description								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.
Proceeds from convertable note payable								$ 47,500
Note maturity date								Jan. 9, 2015

Derivative liabilities (Details

Derivative liabilities (Details)	9 Months Ended
	Dec. 31, 2016USD ($)
Derivative Liabilities Details
Beginning Balance	$ 1,955,721
Initial Derivative Liability	95,553
Reclassification for note conversions	(257,570)
Fair Value Change	351,209
Ending Balance	$ 2,144,913

Derivative liabilities (Detai38

Derivative liabilities (Details Narrative) - USD ($)	9 Months Ended
	Dec. 31, 2016	Mar. 31, 2016
Derivative liabilities	$ 2,144,913	$ 1,955,721
Derivative liability expense	391,263
Initial derivative expense	40,053
Fair value change	$ 351,209
Minimum [Member]
Risk-free interest rate	0.51%
Volatility rate	317.00%
Maximum [Member]
Risk-free interest rate	0.63%
Volatility rate	327.00%

Stockholders' Deficit (Details)

Stockholders' Deficit (Details)	9 Months Ended
	Dec. 31, 2016$ / sharesshares
Number of Options
Outstanding and exercisable, Ending	102
Stock Options [Member]
Number of Options
Outstanding, Beginning	102
Outstanding and exercisable, Ending	102
Weighted Average Exercise Price per share
Outstanding, Beginning | $ / shares	$ 1,102.94
Outstanding and exercisable, Ending | $ / shares	$ 1,102.94
Weighted-average Remaining Life (Years)
Outstanding, Beginning	0 years
Outstanding and exercisable, Ending	8 years 2 months 8 days

Stockholders' Deficit (Details

Stockholders' Deficit (Details 1)	9 Months Ended
	Dec. 31, 2016shares
Option Outstanding	102
Weighted Average Contractual Life	8 years 2 months 8 days
Option Exercisable	102
Exercise Price $7,500 [Member]
Option Outstanding	12
Weighted Average Contractual Life	5 years 1 month 16 days
Option Exercisable	12
Exercise Price $250 [Member]
Option Outstanding	90
Weighted Average Contractual Life	8 years 7 months 6 days
Option Exercisable	90

Stockholders' Deficit (Detail41

Stockholders' Deficit (Details 2)	9 Months Ended
	Dec. 31, 2016$ / sharesshares
Number of Warrants
Outstanding and exercisable, Ending	102
Warrant [Member]
Number of Warrants
Outstanding, Beginning	3,263
Outstanding and exercisable, Ending	3,263
Weighted Average Exercise Price per share
Outstanding, Beginning | $ / shares	$ 446.52
Outstanding and exercisable, Ending | $ / shares	$ 446.52
Weighted-average Remaining Life (Years)
Outstanding, Beginning	0 years
Outstanding and exercisable, Ending	3 years 5 months 27 days

Stockholders' Deficit (Detail42

Stockholders' Deficit (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	Jun. 17, 2016	Dec. 31, 2016	Aug. 03, 2016	Aug. 01, 2016	Mar. 31, 2016
Common stock, shares issued		1,265,448,353			998,236
Common stock, shares outstanding		1,265,448,353			998,236
Shares issuable		1,221			1,221
Preferred Stock, Shares Authorized		10,000,000			10,000,000
Preferred Stock, Par Value		$ 0.0001			$ 0.0001
Common stock shars issued for conversions, Amount		$ 122,150
Common stock shars issued for conversions, Shares		1,254,445,618
Accrued interest		$ 33,573
Total common stock value		$ 155,693
Series C preferred stock owned by Chairman and CEO		223,768
Stock based compensation expense		$ 71,000
YKTG, LLC [Member]
Shares Issued			10,000,000	10,000,000
Shares issued price per share			$ 0.0071
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 Outstanding		0			0
Preferred Stock designated		5,000,000
Conversion description		Each share of Series A Convertible Preferred Stock is convertible at the election of the holder into 0.004 shares of common stock, subject to a 4.9% beneficial ownership limitation, but has no voting rights until converted into common stock
Compensation per share		$ 2.50
Series B Preferred Stock [Member]
Preferred Stock, Shares Authorized		350,000			350,000
Preferred Stock, Par Value		$ 0.0001			$ 0.0001
Preferred Stock, Shares Outstanding		264,503			264,503
Preferred Stock designated		350,000
Conversion description		Each share of Series B Preferred Stock is convertible at the election of the holder into .004 shares of common stock, subject to a 4.9% beneficial ownership limitation. Series B Preferred Stock has no voting rights until converted into common stock.
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 Outstanding		319,768			319,768
Preferred Stock designated		1,000,000
Conversion description		Each share of Series C Preferred Stock, as amended, is convertible at the election of the holder into 100 shares of common stock, and entitles the holder thereof to 10,000 votes on all matters submitted to a vote of the stockholders of the Company
Common Stock
Description of reverse stock split	1:2,500
Stock Options [Member]
Grant, vested		100.00%
Stock option vesting expenses		$ 5,380

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	Aug. 11, 2016	Aug. 08, 2016	Jun. 16, 2017	May 31, 2017	Apr. 30, 2017	Jan. 27, 2016	Aug. 21, 2017	Dec. 31, 2016
Beneficial owner securities								The Company is not a party to any significant pending legal proceedings other than as disclosed below, and no other such proceedings are known to be contemplated. No director, officer or affiliate of the Company, and no owner of record or beneficial owner of more than 5.0% of the securities of the Company, or any associate of any such director, officer or security holder is a party adverse to the Company or has a material interest adverse to the Company in reference to pending litigation.
Subsequent Event [Member]
Convertible principal amount							$ 1,125,409
JSJ Investments Inc [Member]
Convertible principal amount						$ 100,000
TCA [Member] | Subsequent Event [Member]
Litigation settlement agreement			$ 405,357	$ 2,500	$ 2,500
YKTG, LLC [Member]
Purchase order		$ 8,400,000
radio-swap tower services [Member]
Purchase order	$ 438,000
LTE tower services [Member]
Purchase order	$ 2,109,942

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)

Aug. 11, 2017USD ($)

Aug. 08, 2017USD ($)

Aug. 07, 2017USD ($)Promissory

Aug. 01, 2017USD ($)shares

Jul. 12, 2017USD ($)

Jun. 09, 2017USD ($)Promissory

Jun. 08, 2017USD ($)$ / shares

Jun. 06, 2017USD ($)

May 04, 2017USD ($)

May 03, 2017USD ($)Promissory

May 02, 2017USD ($)

May 01, 2017USD ($)

Aug. 31, 2017USD ($)

Aug. 11, 2017USD ($)shares

Jun. 26, 2017USD ($)

Jun. 23, 2017USD ($)Promissory

Jun. 16, 2017USD ($)

Jun. 15, 2017USD ($)

May 31, 2017USD ($)

Apr. 30, 2017USD ($)

Apr. 28, 2017USD ($)

Aug. 21, 2017USD ($)shares

Jul. 25, 2017USD ($)

Jul. 10, 2017USD ($)

Dec. 31, 2016USD ($)

Jun. 03, 2016USD ($)

Mar. 31, 2016USD ($)

Mar. 24, 2016USD ($)

Feb. 08, 2016USD ($)

Jan. 05, 2016USD ($)

Nov. 27, 2015USD ($)

Dec. 19, 2014USD ($)

Accrued Interest

$ 373,270

$ 246,745

Convertible notes payable, net of discount

1,256,712

854,396

Convertible Notes Payable [Member]

Convertible notes payable, net of discount

$ 1,256,712

$ 854,396

$ 156,000

Subsequent Event [Member]

Common stock shares issued | shares

6,239,305,173

Principal amount of debt, converted

$ 1,125,409

Accrued Interest

185,184

Subsequent Event [Member] | Series C Preferred Stock [Member]

Pledging of shares | shares

111,884

Subsequent Event [Member] | Hanover Insurance [Member]

Insurance Claim

$ 552,444

Subsequent Event [Member] | HelpComm [Member]

Conversion description

Business expansion funding to HelpComm within ten (10) business days of execution of the agreement, and 40% of profits from services performed by HelpComm pursuant to receipt of the expansion funding from the Company will be allotted to the Company, (ii) the Company will provide HelpComm up to an additional $100,000 of expansion funding per fiscal quarter, (ii) HelpComm will provide job-related purchase orders to the Company for administration,

Business expansion funding

$ 200,000

Additional expansion funding

$ 100,000

Amount of business expansion funding provided

$ 200,000

Subsequent Event [Member] | Settlement Agreement [Member]

Convertible notes payable, net of discount

$ 20,000

Litigation settlement agreement

$ 9,000

Outstanding liability

$ 6,545

Remitted amount

$ 1,348

Subsequent Event [Member] | Convertible notes [Member]

Convertible notes payable, net of discount

$ 29,700

Convertible promissory notes issued

$ 27,000

Subsequent Event [Member] | Convertible notesTwo [Member]

Convertible notes payable, net of discount

25,300

Convertible promissory notes issued

$ 23,000

Subsequent Event [Member] | Convertible notes Three [Member]

Convertible notes payable, net of discount

22,000

Convertible promissory notes issued

$ 20,000

Subsequent Event [Member] | Convertible Notes Payable [Member]

Convertible notes payable, net of discount

$ 181,700

Interest rate

10.00%

Conversion description

The note is convertible at any time following the funding of the note, into a variable number of the Company's common stock, based on a conversion ratio of 60% of the average of the three lowest trading prices quoted for the 20 days prior to conversion.

Proceeds From Convertible fee recived

$ 150,000

Note maturity date

Feb. 1, 2018

Restricted shares | shares

141,330,143

Note balance

$ 51,349

$ 51,349

Subsequent Event [Member] | Convertible Notes Payable [Member] | Carebourn Partners [Member]

Convertible notes payable, net of discount

$ 223,422

Interest rate

10.00%

Conversion description

The note is convertible at any time following the funding of the note, into a variable number of the Company's common stock, based on a conversion ratio of 60% of the average of the three lowest trading prices for the 20 days prior to conversion.

Proceeds From Convertible fee recived

$ 186,280

Number of daily payments | Promissory

240

Subsequent Event [Member] | Convertible Notes Payable [Member] | Lender [Member]

Convertible notes payable, net of discount

130,351

$ 130,351

Subsequent Event [Member] | Convertible Notes Payable [Member] | ACH [Member] | Carebourn Partners [Member]

Daily payments

$ 931

Subsequent Event [Member] | Convertible Notes Payable [Member] | Three Settlement Agreement [Member]

Remitted amount

$ 48,113

Owed amount

$ 94,524

Subsequent Event [Member] | Investor [Member]

Convertible notes payable, net of discount

$ 23,000

Interest rate

10.00%

Conversion description

The note is convertible into a variable number of the Company's common stock, based on a conversion ratio of 70% of the average of the three lowest closing bid prices for 10 days prior to conversion.

convertible into a variable number of the Company's common stock, based on a conversion ratio of 55% of the lowest traded price for 20 days prior to conversion. Beginning on the six month anniversary of the note the conversion price shall have ceiling of $0.0005.

Proceeds From Convertible fee recived

$ 23,750

$ 111,625

Funded back to investor

25,000

Subsequent Event [Member] | Investor [Member] | Convertible notes [Member]

Convertible notes payable, net of discount

$ 50,000

Interest rate

8.00%

Subsequent Event [Member] | Investor [Member] | Convertible notesTwo [Member]

Convertible notes payable, net of discount

$ 50,000

Interest rate

8.00%

Subsequent Event [Member] | Investor [Member] | Convertible notes Three [Member]

Convertible notes payable, net of discount

$ 17,500

Interest rate

8.00%

Subsequent Event [Member] | Investor [Member] | Convertible notes four [Member]

Back end convertible note

$ 25,000

Subsequent Event [Member] | Investor 1 [Member]

Conversion description

convertible into a variable number of the Company's common stock, based on a conversion ratio of 55% of the lowest traded price for 20 days prior to conversion. Beginning on the six month anniversary of the note the conversion price shall have ceiling of $0.0005.

Proceeds From Convertible fee recived

23,750

26,625

$ 85,000

Funded back to investor

25,000

Subsequent Event [Member] | Investor 1 [Member] | Convertible notes [Member]

Convertible notes payable, net of discount

$ 50,000

Interest rate

8.00%

Subsequent Event [Member] | Investor 1 [Member] | Convertible notesTwo [Member]

Convertible notes payable, net of discount

$ 50,000

Interest rate

8.00%

Subsequent Event [Member] | Investor 1 [Member] | Convertible notes Three [Member]

Convertible notes payable, net of discount

$ 17,500

Interest rate

8.00%

Subsequent Event [Member] | Investor 1 [Member] | Convertible notes four [Member]

Back end convertible note

$ 25,000

Subsequent Event [Member] | Third party [Member]

Convertible notes payable, net of discount

$ 165,025

$ 140,750

$ 124,775

$ 262,775

Back end convertible note

$ 140,750

Interest rate

10.00%

8.00%

10.00%

10.00%

Conversion description

The note is convertible at any time after ninety days following the funding of the note, 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

Based on a conversion ratio of 55% of the lowest traded price for 20 days prior to conversion.

The note is convertible at any time after ninety days following the funding of the note, 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 is convertible at any time after ninety days following the funding of the note, 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

Proceeds From Convertible fee recived

$ 135,000

$ 100,000

$ 220,000

$ 135,000

Number of daily payments | Promissory

240

240

180

Conversion price | $ / shares

$ 0.0005

Subsequent Event [Member] | Third party [Member] | ACH [Member]

Daily payments

$ 1,460

Subsequent Event [Member] | Third party [Member] | ACH [Member]

Daily payments

$ 680

$ 520

Subsequent Event [Member] | Third party One [Member]

Convertible notes payable, net of discount

$ 140,750

Back end convertible note

$ 140,750

Interest rate

8.00%

Conversion description

Based on a conversion ratio of 55% of the lowest traded price for 20 days prior to conversion.

Proceeds From Convertible fee recived

$ 135,000

$ 135,000

Conversion price | $ / shares

$ 0.0005

Subsequent Event [Member] | CEO [Member]

Advance payment to vendors

$ 22,801

Repayment

$ 11,500

$ 38,151

Subsequent Event [Member] | TCA [Member]

Litigation settlement agreement

$ 405,357

$ 2,500

$ 2,500

Subsequent Event [Member] | Dr. Cellucci [Member]

Convertible promissory notes issued

$ 165,025

$ 124,775

$ 262,775

$ 42,350

$ 19,000

$ 80,000