Transportation and Logistics Systems (TLSS) 10-Q 17 May 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2019	May 15, 2019
Document And Entity Information
Entity Registrant Name	Transportation & Logistics Systems, Inc.
Entity Central Index Key	0001463208
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		9,221,525
Trading Symbol	TLSS
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2019

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2019	Dec. 31, 2018
CURRENT ASSETS:
Cash	$ 64,339	$ 296,196
Accounts receivable	1,280,922	775,772
Prepaid expenses and other current assets	612,015	510,687
Total Current Assets	1,957,276	1,582,655
OTHER ASSETS:
Security deposit	39,350	5,000
Property and equipment, net	775,094	936,831
Right of use asset	602,225
Intangible asset, net	4,406,558	4,668,334
Total Other Assets	5,823,227	5,610,165
TOTAL ASSETS	7,780,503	7,192,820
CURRENT LIABILITIES:
Convertible notes payable, net of debt discounts of $1,050,183 and $1,595,627, respectively	2,069,119	1,411,876
Convertible note payable - related party	500,000
Notes payable, net of debt discount	3,618,790	1,509,804
Notes payable - related party, net of debt discount	215,000	213,617
Accounts payable	1,536,697	1,064,236
Accounts payable - related party	350	3,700
Accrued expenses	680,434	572,274
Insurance payable	1,093,310	1,108,368
Lease liability	99,395
Derivative liability	20,188,362	7,888,684
Due to related parties	304,115	275,300
Accrued compensation and related benefits	696,850	458,236
Total Current Liabilities	31,002,422	14,506,095
LONG-TERM LIABILITIES:
Lease liability	516,886
Notes payable	378,737	424,019
Total Long-term Liabilities	895,623	424,019
Total Liabilities	31,898,045	14,930,114
Commitments and Contingencies (See Note 9)
SHAREHOLDERS' DEFICIT:
Preferred stock, par value $0.001; authorized 10,000,000 shares:
Common stock, par value $0.001 per share; authorized 500,000,000 shares; issued and outstanding 6,891,525 and 4,220,837 at March 31, 2019 and December 31, 2018, respectively	6,891	4,220
Additional paid-in capital	10,289,140	7,477,422
Accumulated deficit	(34,417,573)	(15,222,936)
Total Shareholders' Deficit	(24,117,542)	(7,737,294)
Total Liabilities and Shareholders' Deficit	7,780,503	7,192,820
Series A Convertible Preferred Stock [Member]
SHAREHOLDERS' DEFICIT:
Preferred stock, par value $0.001; authorized 10,000,000 shares:	$ 4,000	$ 4,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Convertible notes payable, debt discounts	$ 1,050,183	$ 1,595,627
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	6,891,525	4,220,837
Common stock, shares outstanding	6,891,525	4,220,837
Series A Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	4,000,000	4,000,000
Preferred stock, shares issued	4,000,000	4,000,000
Preferred stock, shares outstanding	4,000,000	4,000,000
Preferred stock, liquidation value	$ 4,000,000	$ 4,000,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Income Statement [Abstract]
REVENUES	$ 6,934,732	$ 1,177,763
COST OF REVENUES
Third party	6,398,223	892,955
Related party	2,675	3,600
Total Cost of Revenues	6,400,898	896,555
GROSS PROFIT	533,834	281,208
OPERATING EXPENSES:
Compensation and related benefits	4,339,210	220,639
Legal and professional	504,840	45,335
Rent	104,867	6,048
General and administrative expenses	695,298	16,456
Total Operating Expenses	5,644,215	288,478
LOSS FROM OPERATIONS	(5,110,381)	(7,270)
OTHER (EXPENSES) INCOME:
Interest expense	(707,065)	(148,253)
Interest expense - related party	(539,888)
Gain on debt extinguishment, net	93,871
Derivative (expense) income	(13,384,260)	216,448
Total Other Expenses	(14,537,342)	68,195
NET (LOSS) INCOME	$ (19,647,723)	$ 60,925
NET (LOSS) INCOME PER COMMON SHARE:
Basic	$ (3.76)	$ 0.11
Diluted	$ (3.76)	$ 0.05
WEIGHTED AVERAGE COMMON SHARE OUTSTANDING:
Basic	5,229,764	570,106
Diluted	5,229,764	1,128,444

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes In Shareholders' Deficit (Unaudited) - USD ($)	Preferred Stock Series A [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2017	$ 4,000	$ 570	$ (34,928)	$ (744,779)	$ (775,137)
Balance, shares at Dec. 31, 2017	4,000,000	570,106
Net loss				60,925	60,925
Balance at Mar. 31, 2018	$ 4,000	$ 570	(34,928)	(683,854)	(714,212)
Balance, shares at Mar. 31, 2018	4,000,000	570,106
Balance at Dec. 31, 2018	$ 4,000	$ 4,220	7,477,422	(15,222,936)	(7,737,294)
Balance, shares at Dec. 31, 2018	4,000,000	4,220,837
Shares issued for services		$ 2,671	2,748,137		2,750,808
Shares issued for services, shares		2,670,688
Warrants issued in connection with debt			63,581		63,581
Cumulative effect adjustment for change in derivative accounting				453,086	453,086
Net loss				(19,647,723)	(19,647,723)
Balance at Mar. 31, 2019	$ 4,000	$ 6,891	$ 10,289,140	$ (34,417,573)	$ (24,117,542)
Balance, shares at Mar. 31, 2019	4,000,000	6,891,525

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$ (19,647,723)	$ 60,925
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Depreciation and amortization expense	308,816
Amortization of debt discount to interest expense	1,071,272	125,753
Amortization of debt discount to interest expense - related party	21,383
Stock-based compensation and consulting fees	2,750,808
Derivative expense (income)	13,384,260	(216,448)
Gain on extinguishment of debt, net	(93,871)
Deferred rent	14,056
Loss on disposal of property and equipment	47,022
Change in operating assets and liabilities:
Accounts receivable	(505,150)	(89,475)
Prepaid expenses and other current assets	(101,328)	(995)
Security deposit	(34,350)
Accounts payable and accrued expenses	580,621	110,781
Accounts payable - related party	(3,350)
Insurance payable	(15,058)
Due to affiliate		9,200
Accrued compensation and related benefits	238,614	(13,050)
NET CASH USED IN OPERATING ACTIVITIES	(1,983,978)	(13,309)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(51,256)
Proceeds from sale of property and equipment	81,000
NET CASH PROVIDED BY INVESTING ACTIVITIES	29,744
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible note payable - related party	500,000
Repayment of convertible notes payable	(273,585)
Proceeds from notes payable	3,521,120
Repayment of notes payable	(2,033,973)
Proceeds from notes payable - related party	200,000
Repayment of notes payable - related party	(220,000)
Net proceeds from related parties	28,815
NET CASH PROVIDED BY FINANCING ACTIVITIES	1,722,377
NET DECREASE IN CASH	(231,857)	(13,309)
CASH, beginning of period	296,196	106,576
CASH, end of period	64,339	93,267
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest	778,399
Income taxes
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Debt discounts recorded	1,222,986
Increase in right of use asset and lease liability	$ 631,723

Organization and Business Opera

Organization and Business Operations	3 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Business Operations	NOTE 1 – ORGANIZATION AND BUSINESS OPERATIONS Transportation and Logistics Systems, Inc. (“TLSS”), formerly PetroTerra Corp., was incorporated under the laws of the State of Nevada, on July 25, 2008. On March 30, 2017 (the “Closing Date”), TLSS and Save On Transport Inc. (“Save On”) entered into a Share Exchange Agreement, dated as of the same date (the “Share Exchange Agreement”). Pursuant to the terms of the Share Exchange Agreement, on the Closing Date, Save On became a wholly-owned subsidiary of TLSS (the “Reverse Merger”). Save On was incorporated in the state of Florida and started business on July 12, 2016. Save On is a provider of integrated transportation management solutions consisting of brokerage and logistic services such as transportation scheduling, routing and other value added services related to the transportation of automobiles and other freight. As an early stage company, TLSS’s current operations are subject to all risks inherent in the establishment of a new business enterprise The Share Exchange was treated as a reverse merger and recapitalization of Save On for financial reporting purposes since the Save On shareholders retained an approximate 80% controlling interest in the post-merger consolidated entity. Save On was considered the acquirer for accounting purposes, and the Company’s historical financial statements before the Merger was replaced with the historical financial statements of Save On before the Merger. The balance sheets at their historical cost basis of both entities were combined at the merger date and the results of operations from the merger date forward include the historical results of Save On and results of TLSS from the merger date forward. The Merger was intended to be treated as a tax-free reorganization under Section 368(a) of the Internal Revenue Code of 1986, as amended. On June 18, 2018 (the “Acquisition Date”), the Company completed the acquisition of 100% of the issued and outstanding membership interests of Prime EFS, LLC, a New Jersey limited liability company (“Prime”), from its members pursuant to the terms and conditions of a Stock Purchase Agreement entered into among the Company and the Prime members on the Closing Date (the “SPA”). Prime is a New Jersey based transportation company with a focus on deliveries for on-line retailers in New York, New Jersey and Pennsylvania. On July 24, 2018, the Company formed Shypdirect LLC (“Shypdirect”), a company organized under the laws of New Jersey. Shypdirect is a transportation company with a focus on tractor trailer and box truck deliveries of product on the east coast of the United States from one distributor’s warehouse to another warehouse or from a distributor’s warehouse to the post office. TLSS and its wholly-owned subsidiaries, Save On, Prime and Shypdirect are hereafter referred to as the “Company”. On July 16, 2018, the Company filed a Certificate of Amendment to the Amended and Restated Articles of Incorporation (the “Certificate of Amendment”) with the Secretary of State of the State of Nevada to (1) change the name of the Company from PetroTerra Corp. to Transportation and Logistics Systems, Inc., (2) authorize an increase of the shares of the preferred stock to 10,000,000 shares, par value $0.001 per share and (3) effect a 1-for-250 reverse stock split (the “Reverse Stock Split”) with respect to the outstanding shares of the Company’s common stock. The Certificate of Amendment became effective on July 17, 2018. The corporate name change, increase of authorized shares of preferred stock and Reverse Stock Split were previously approved by the sole director and the majority of stockholders of the Company. The corporate name change and the Reverse Stock Split were deemed effective at the open of business on July 18, 2018. All share and per share data in the accompanying consolidated financial statements have been retroactively restated to reflect the effect of the recapitalization. On May 1, 2019, the Company entered into a Share Exchange Agreement with Save On and Steven Yariv, whereby the Company returned all of the stock of Save On to Steven Yariv in exchange for Mr. Yariv conveying 1,000,000 shares of common stock of the Company back to the Company. In addition, the Company will grant an aggregate of 80,000 options to certain employees of Save On. Mr. Yariv ceased to be an officer or director of the Company effective with the filing of the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2018 as filed with the Securities and Exchange Commission of April 16, 2019.

Summary of Significant Accounti

Summary of Significant Accounting Policies and Basis of Presentation	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies and Basis of Presentation	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION Basis of presentation and principles of consolidation The condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information. Accordingly, they do not include all the information and disclosures necessary for comprehensive presentation of financial position, results of operations or cash flow. However, these unaudited condensed consolidated financial statements reflect all adjustments, consisting of normal recurring adjustments, which, in the opinion of management, are necessary for fair presentation of the information contained therein. It is suggested that these unaudited interim condensed consolidated financial statements be read in conjunction with the financial statements of the Company for the year ended December 31, 2018, and notes thereto included in the Company’s annual report on Form 10-K, filed on April 16, 2019. The Company follows the same accounting policies in the preparation of its annual and interim reports. The results of operations in interim periods are not necessarily an indication of operating results to be expected for the full year. The unaudited condensed consolidated financial statements of the Company include the accounts of TLSS and its wholly owned subsidiaries, Save On, Prime and Shypdirect. All intercompany accounts and transactions have been eliminated in consolidation. On May 1, 2019, the Company entered into a Share Exchange Agreement with Save On and Steven Yariv, whereby the Company returned all of the stock of Save On to Steven Yariv in exchange for Mr. Yariv conveying 1,000,000 shares of common stock of the Company back to the Company. Pursuant to Accounting Standard Codification (“ASC”) 205-20-45, the financial statement in which net income or loss of a business entity is reported shall report the results of operations of the discontinued operation in the period in which a discontinued operation either has been disposed of or is classified as held for sale. Accordingly, the Company shall reflect Save On as a discontinued operations beginning in the second quarter of 2019, the period that Save On was disposed of. Going concern The accompanying condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities and commitments in the normal course of business. As reflected in the accompanying condensed consolidated financial statements, for the three months ended March 31, 2019, the Company had a net loss of $19,647,723 and net cash used in operations was $1,983,978, respectively. Additionally, the Company had an accumulated deficit, shareholders’ deficit, and a working capital deficit of $34,417,573, $24,117,542 and $29,045,146, respectively, at March 31, 2019. Furthermore, the Company failed to make required payments of principal and interest on its convertible debt instruments and defaulted on other provisions in these Notes. On April 9, 2019, the Company entered into agreements with these lenders that modified these Notes (See Note 14 – Subsequent Events). It is management’s opinion that these factors raise substantial doubt about the Company’s ability to continue as a going concern for a period of twelve months from the issuance date of this report. Management cannot provide assurance that the Company will ultimately achieve profitable operations, become cash flow positive, or raise additional debt and/or equity capital. The Company is seeking to raise capital through additional debt and/or equity financings to fund its operations in the future. Although the Company has historically raised capital from sales of common shares and from the issuance of convertible promissory notes, there is no assurance that it will be able to continue to do so. If the Company is unable to raise additional capital or secure additional lending in the near future, management expects that the Company will need to curtail its operations. These consolidated financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Use of estimates The preparation of the condensed consolidated financial statements, in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. Significant estimates included in the accompanying unaudited condensed consolidated financial statements and footnotes include the valuation of accounts receivable, the useful life of property and equipment, the valuation of intangible assets, the valuation of right of use asset, assumptions used in assessing impairment of long-lived assets, estimates of current and deferred income taxes and deferred tax valuation allowances, the fair value of non-cash equity transactions, the valuation of derivative liabilities, and the fair value of assets acquired and liabilities assumed in business acquisitions. Fair value of financial instruments The Financial Accounting Standards Board (“FASB”) issued ASC 820 — Fair Value Measurements and Disclosures , The three levels of the fair value hierarchy are as follows: ● Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. ● Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. ● Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The Company measures certain financial instruments at fair value on a recurring basis. Assets and liabilities measured at fair value on a recurring basis are as follows at March 31, 2019 and December 31, 2018: At March 31, 2019 At December 31, 2018 Description Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Derivative liabilities — — $ 20,188,362 — — $ 7,888,684 A roll forward of the level 3 valuation financial instruments is as follows: For the Three Months Ended March 31, 2019 Balance at beginning of period $ 7,888,684 Gain on extinguishment of debt (246,111 ) Cumulative effect adjustment for change in derivative accounting (838,471 ) Change in fair value included in derivative expense 13,384,260 Balance at end of period $ 20,188,362 The Company accounts for its derivative financial instruments, consisting of certain conversion options embedded in our convertible instruments and warrants, at fair value using level 3 inputs. The Company determined the fair value of these derivative liabilities using the Black-Scholes option pricing model, binomial lattice models, or other accepted valuation practices. When determining the fair value of its financial assets and liabilities using these methods, the Company is required to use various estimates and unobservable inputs, including, among other things, expected terms of the instruments, expected volatility of its stock price, expected dividends, and the risk-free interest rate. Changes in any of the assumptions related to the unobservable inputs identified above may change the fair value of the instrument. Increases in expected term, anticipated volatility and expected dividends generally result in increases in fair value, while decreases in the unobservable inputs generally result in decreases in fair value. ASC 825-10 “Financial Instruments The carrying amounts reported in the balance sheets for cash, accounts receivable, accounts payable and accrued expenses approximate their fair values based on the short-term maturity of these instruments. The carrying amount of the Company’s convertible notes payable and promissory note obligations approximate fair value, as the terms of these instruments are consistent with terms available in the market for instruments with similar risk. Cash and cash equivalents For purposes of the consolidated statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents. At March 31, 2019 and December 31, 2018, the Company did not have any cash equivalents. The Company maintains its cash in bank and financial institution deposits that at times may exceed federally insured limits. There were no balances in excess of FDIC insured levels as of March 31, 2019 and December 31, 2018. The Company has not experienced any losses in such accounts through March 31, 2019. Accounts receivable Accounts receivable are presented net of an allowance for doubtful accounts. The Company maintains allowances for doubtful accounts for estimated losses. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. In evaluating the collectability of individual receivable balances, the Company considers many factors, including the age of the balance, a customer’s historical payment history, its current credit-worthiness and current economic trends. Accounts are written off after exhaustive efforts at collection. Property and equipment Property are stated at cost and are depreciated using the straight-line method over their estimated useful lives of five to six years. Leasehold improvements are depreciated over the shorter of the useful life or lease term including scheduled renewal terms. Maintenance and repairs are charged to expense as incurred. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. The Company examines the possibility of decreases in the value of these assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. Intangible asset Intangible assets are carried at cost less accumulated amortization, computed using the straight-line method over the estimated useful life. At March 31, 2019 and December 31, 2018, intangible asset consists of a customer relationship acquired on June 18, 2018 which is being amortized over a period of five years. Leases In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). The updated guidance requires lessees to recognize lease assets and lease liabilities for most operating leases. In addition, the updated guidance requires that lessors separate lease and non-lease components in a contract in accordance with the new revenue guidance in ASC 606. The updated guidance is effective for interim and annual periods beginning after December 15, 2018. On January 1, 2019, the Company adopted ASU No. 2016-02, applying the package of practical expedients to leases that commenced before the effective date whereby the Company elected to not reassess the following: (i) whether any expired or existing contracts contain leases and; (ii) initial direct costs for any existing leases. For contracts entered into on or after the effective date, at the inception of a contract the Company assessed whether the contract is, or contains, a lease. The Company’s assessment is based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether we obtain the right to substantially all the economic benefit from the use of the asset throughout the period, and (3) whether it has the right to direct the use of the asset. The Company will allocate the consideration in the contract to each lease component based on its relative stand-alone price to determine the lease payments. The Company has elected not to recognize right-of-use assets and lease liabilities for short-term leases that have a term of 12 months or less. Operating lease ROU assets represents the right to use the leased asset for the lease term and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most leases do not provide an implicit rate, the Company use an incremental borrowing rate based on the information available at the adoption date in determining the present value of future payments. Lease expense for minimum lease payments is amortized on a straight-line basis over the lease term and is included in general and administrative expenses in the condensed consolidated statements of operations. Impairment of long-lived assets In accordance with ASC Topic 360, the Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. Segment reporting The Company uses “the management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. The Company’s chief operating decision maker is the chief executive officer of the Company, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Derivative financial instruments The Company has certain financial instruments that are embedded derivatives associated with capital raises. The Company evaluates all its financial instruments to determine if those contracts or any potential embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with ASC 810-10-05-4 and 815-40. This accounting treatment requires that the carrying amount of any embedded derivatives be recorded at fair value at issuance and marked-to-market at each balance sheet date. In the event that the fair value is recorded as a liability, as is the case with the Company, the change in the fair value during the period is recorded as either other income or expense. Upon conversion, exercise or repayment, the respective derivative liability is marked to fair value at the conversion, repayment or exercise date and then the related fair value amount is reclassified to other income or expense as part of gain or loss on extinguishment. In July 2017, FASB issued ASU No. 2017-11, Earnings Per Share Distinguishing Liabilities from Equity Derivatives and Hedging Accounting for Certain Financial Instruments with Down Round Features Revenue recognition and cost of revenue On January 1, 2018, the Company adopted ASC 606, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition requirements in Accounting Standards Codification (ASC) Topic 605, Revenue Recognition. This ASC is based on the principle that revenue is recognized to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This ASC also requires additional disclosure about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer service orders, including significant judgments. For the Company’s Save On business activities, the Company recognizes revenues and the related direct costs of such revenue which includes carrier fees and dispatch costs as of the date the freight is delivered by the carrier which is when the performance obligation is satisfied. Customer payments received prior to delivery are recorded as a deferred revenue liability and related carrier fees if paid prior to delivery are recorded as a deferred expense asset. In accordance with ASC Topic 606, the Company recognizes revenue on a gross basis. Our payment terms for corporate customers are net 30 days from acceptance of delivery and individual customers generally must pay in advance. The Company does not incur incremental costs obtaining service orders from our Save On customers, however, if the Company did, because all of the Save On customer’s contracts are less than a year in duration, any contract costs incurred would be expensed rather than capitalized. The Company’s adoption of this ASC, resulted in no cumulative effect at January 1, 2018 and no change prospectively to the Company’s results of operations or financial condition. The revenue that the Company recognizes arises from service orders it receives from its Save On customers. The Company’s performance obligations under these service orders correspond to each delivery of a vehicle that the Company makes for its customer under the service orders; as a result, each service order generally contains only one performance obligation based on the delivery to be completed. For the Company’s Prime and Shypdirect business activities, the Company recognizes revenues and the related direct costs of such revenue which generally include compensation and related benefits, gas costs, insurance, parking and tolls, truck rental fees, and maintenance fees as of the date the freight is delivered which is when the performance obligation is satisfied. In accordance with ASC Topic 606, the Company recognizes revenue on a gross basis. Our payment terms are net seven days from acceptance of delivery. The Company does not incur incremental costs obtaining service orders from its Prime customers, however, if the Company did, because all of Prime and Shypdirect customer contracts are less than a year in duration, any contract costs incurred would be expensed rather than capitalized. The revenue that the Company recognizes arises from deliveries of packages on behalf of the Company’s customers. Primarily, the Company’s performance obligations under these service orders correspond to each delivery of packages that the Company makes under the service agreements. Control of the package transfers to the recipient upon delivery. Once this occurs, the Company has satisfied its performance obligation and the Company recognizes revenue. Revenue disaggregation disclosure required pursuant to ASC 606 are disclosed in Note 13 – Segment Information. Basic and diluted loss per share Pursuant to ASC 260-10-45, basic loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding for the periods presented. Diluted loss per share is computed by dividing net loss by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period. Potentially dilutive common shares consist of common stock issuable for stock warrants (using the treasury stock method) and shares issuable for convertible debt (using the as-if converted method). These common stock equivalents may be dilutive in the future. The following table presents a reconciliation of basic and diluted net (loss) income per share: Three Months Ended March 31, 2019 2018 (Loss) income per common share - basic: Net (loss) income $ (19,647,723 ) $ 60,925 Weighted average common shares outstanding - basic 5,229,764 570,106 Net (loss) income per common share - basic $ (3.76 ) $ 0.11 (Loss) income per common share - diluted: Numerator for (loss) income per common share - diluted $ (19,647,723 ) $ 60,925 Weighted average common shares outstanding - basic 5,229,764 570,106 Effect of dilutive securities: Convertible notes - 349,537 Series A preferred stock - 208,801 Weighted average common shares outstanding - diluted 5,229,764 1,128,444 Net (loss) income per common share - diluted $ (3.76 ) $ 0.05 Potentially dilutive common shares were excluded from the computation of diluted shares outstanding as they would have an anti-dilutive impact on the Company’s net losses and consisted of the following: March 31, 2019 March 31, 2018 Stock warrants 1,465,059 0 Convertible debt 4,415,776 0 Series A convertible preferred stock 8,333,333 0 Stock-based compensation Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award. Through March 31, 2018, pursuant to ASC 505-50 – “Equity-Based Payments to Non-Employees”, all share-based payments to non-employees, including grants of stock options, were recognized in the consolidated financial statements as compensation expense over the service period of the consulting arrangement or until performance conditions are expected to be met. Using a Black-Scholes valuation model, the Company periodically reassessed the fair value of non-employee options until service conditions are met, which generally aligns with the vesting period of the options, and the Company adjusts the expense recognized in the consolidated financial statements accordingly. In June 2018, the FASB issued ASU No. 2018-07, Improvements to Nonemployee Share-Based Payment Accounting, which simplifies several aspects of the accounting for nonemployee share-based payment transactions by expanding the scope of the stock-based compensation guidance in ASC 718 to include share-based payment transactions for acquiring goods and services from non-employees. ASU No. 2018-07 is effective for annual periods beginning after December 15, 2018, including interim periods within those annual periods. Early adoption is permitted, but entities may not adopt prior to adopting the new revenue recognition guidance in ASC 606. The Company early adopted ASU No. 2018-07 in the second quarter of 2018 and there was no cumulative effect of adoption. Recent Accounting Pronouncements In July 2017, FASB issued ASU No. 2017-11, Earnings Per Share Distinguishing Liabilities from Equity Derivatives and Hedging Accounting for Certain Financial Instruments with Down Round Features In August 2018, the FASB issued ASU 2018-13 to modify the disclosure requirements on fair value measurements. The amendments are effective beginning after December 15, 2019. An entity is permitted to early adopt any removed or modified disclosures and delay adoption of the additional disclosures until the effective date. Most amendments should be applied retrospectively, but certain amendments will be applied prospectively. The Company is in the process of assessing the impact of the standard on the Company’s fair value disclosures. However, the standard is not expected to have an impact on the Company’s consolidated financial position, results of operations and cash flows. There are currently no other accounting standards that have been issued but not yet adopted that we believe will have a significant impact on our consolidated financial position, results of operations or cash flows upon adoption.

Accounts Receivable

Accounts Receivable	3 Months Ended
	Mar. 31, 2019
Receivables [Abstract]
Accounts Receivable	NOTE 3 – ACCOUNTS RECEIVABLE At March 31, 2019 and December 31, 2018, accounts receivable, net consisted of the following: March 31, 2019 December 31, 2018 Accounts receivable $ 1,280,922 $ 775,772 Allowance for doubtful accounts - - Accounts receivable, net $ 1,280,922 $ 775,772

Property and Equipment

Property and Equipment	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 4 - PROPERTY AND EQUIPMENT At March 31, 2019 and December 31, 2018, property and equipment consisted of the following: Useful Life March 31, 2019 December 31, 2018 Delivery trucks and vehicles 5 - 6 years $ 899,139 $ 1,033,397 Less: accumulated depreciation (124,045 ) (96,566 ) Property and equipment, net $ 775,094 $ 936,831 For the three months ended March 31, 2019 and 2018, depreciation expense is included in general and administrative expenses and amounted to $47,040 and $0, respectively. During the three months ended March 31, 2019, the Company traded in or sold delivery trucks and vehicles of $185,514 with related accumulated depreciation of $19,561, and received cash of $81,000 and reduced notes payable of $37,931, resulting in a loss of $47,022 which is included in general and administrative expenses on the accompanying consolidated statement of operations.

Intangible Asset

Intangible Asset	3 Months Ended
	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Asset	NOTE 5 – INTANGIBLE ASSET At March 31, 2019 and December 31, 2018, intangible asset consisted of the following: Useful life March 31, 2019 December 31, 2018 Customer relationship 5 year $ 5,235,515 $ 5,235,515 Less: accumulated amortization (828,957 ) (567,181 ) $ 4,406,558 $ 4,668,334 For the three months ended March 31, 2019 and 2018, amortization of intangible assets amounted to $261,776 and $0, respectively. Amortization of intangible assets attributable to future periods is as follows: Year ending March 31: Amount 2020 $ 1,047,103 2021 1,047,103 2022 1,047,103 2023 1,047,103 2024 218,146 $ 4,406,558

Convertible Promissory Notes Pa

Convertible Promissory Notes Payable	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Convertible Promissory Notes Payable	NOTE 6 – CONVERTIBLE PROMISSORY NOTES PAYABLE Red Diamond Partners LLC On April 25, 2017, the Company entered into a Securities Purchase Agreement with RedDiamond Partners LLC (“RedDiamond”) pursuant to which the Company would issue to RedDiamond Convertible Promissory Notes in an aggregate principal amount of up to $355,000, which includes a purchase price of $350,000 and transaction costs of $5,000. Pursuant to this securities purchase agreement, on April 25, 2017, the Company entered into a convertible promissory note in the aggregate principal amount of $100,000 and the Company received $95,000 after giving effect to the original issue discount of $5,000. This note matured on April 25, 2018 and each tranche will mature 1 year after the date of such funding. The second Tranche was received on June 2, 2017 for $85,000 and the third Tranche for $85,000 was received on August 8, 2017 upon filing of the Registration Statement. The fourth Tranche was to be for $85,000 and was to occur ninety days after the First Closing, however, as of the date of this filing, the fourth tranche has not yet been received. The Purchaser shall not be required to fund any Tranche subsequent to the first Tranche if there is an event of default as described in the promissory notes. Through date of default, the RedDiamond Notes bore interest at a rate of 12% per annum and are convertible into shares of the Company’s common stock at RedDiamond’s option at 65% of the lowest VWAP for the previous ten trading days preceding the conversion. During 2018, the Company failed to make its required maturity date payments of principal and interest on Convertible Promissory Notes of $270,000. In accordance with these notes, the Company entered into default in 2018, which increased the interest rate to 18.0% per annum. As of March 31, 2019, the lender has not notified the Company of default and has not exercised any of its remedies provided for in these notes. In connection with the issuance of the Convertible Promissory Note above, the Company determined that the terms of the Convertible Promissory Note included a down-round provision under which the conversion price could be affected by future equity offerings undertaken by the Company. These convertible promissory notes contain cross default provisions whereby a default in any one note greater than $25,000 will cause a default in all the notes, however, this provision is only effective if there is a formal notice of default by the lender. We evaluated these convertible promissory note transactions in accordance with ASC Topic 815, Derivatives and Hedging. Through December 31, 2018, the Company determined that the conversion feature of the convertible promissory notes were not afforded the exemption for conventional convertible instruments due to their respective variable conversion rate and price protection provision. Accordingly, through December 31, 2018, under the provisions of FASB ASC Topic No. 815-40, “Derivatives and Hedging – Contracts in an Entity’s Own Stock”, the embedded conversion option contained in the convertible instruments were accounted for as derivative liabilities at the date of issuance and shall be adjusted to fair value through earnings at each reporting date. On January 1, 2019, the Company adopted ASU No. 2017-11, Earnings Per Share Distinguishing Liabilities from Equity Derivatives and Hedging Accounting for Certain Financial Instruments with Down Round Features, The principal balance of the note payable as of March 31, 2019 and December 31, 2018 amounted to $270,000 and $270,000, respectively. On April 9, 2019, the Company entered into a new agreement with this lender that modified these Notes (See Note 14 – Subsequent Events). RDW Capital, LLC On June 30, 2017, the Company issued RDW Capital, LLC a senior convertible note in the aggregate principal amount of $240,000, for an aggregate purchase price of $30,000 of which $15,000 had been recorded as advance from lender as of March 31, 2017 and the remaining $15,000 received on June 30, 2017. Through date of default, the principal due under the Note accrued interest at a rate of 12% per annum. All principal and accrued interest under the Note was due six months following the issue date of the Note, and is convertible into shares of the Company’s common stock, at a conversion price equal to fifty (50%) of the lowest volume-weighted average price for the previous ten trading days immediately preceding the conversion. The Note includes anti-dilution protection, including a down-round provision under which the conversion price could be affected by future equity offerings undertaken by the Company, as well as customary events of default, including non-payment of the principal or accrued interest due on the Note. Upon an event of default, all obligations under the Note will become immediately due and payable and the Company will be required to make certain payments to the Lender. On December 31, 2017 the Company failed to make its required maturity date payment of principal and interest. In accordance with the note, the Company entered into default on January 3, 2018, which increased the interest rate to 24% per annum. As of March 31, 2019, the lender has not notified the Company of default and has not exercised any of its remedies provided for in the note. The Company evaluated these convertible promissory note transactions in accordance with ASC Topic 815, Derivatives and Hedging. Through December 31, 2018, the Company determined that the conversion feature of the convertible promissory notes were not afforded the exemption for conventional convertible instruments due to their respective variable conversion rate and price protection provision. Accordingly, through December 31, 2018, under the provisions of FASB ASC Topic No. 815-40, “Derivatives and Hedging – Contracts in an Entity’s Own Stock”, the embedded conversion option contained in the convertible instruments were accounted for as derivative liabilities at the date of issuance and shall be adjusted to fair value through earnings at each reporting date. On January 1, 2019, the Company adopted ASU No. 2017-11, Earnings Per Share Distinguishing Liabilities from Equity Derivatives and Hedging Accounting for Certain Financial Instruments with Down Round Features, The principal as of March 31, 2019 and December 31, 2018 amounted to $240,000 and $240,000, respectively. On April 9, 2019, the Company entered into a new agreement with this lender that modified these Notes (See Note 14 – Subsequent Events). Bellridge Capital, LLC On June 18, 2018, the Company entered into a securities purchase agreement (the “Purchase Agreement”), whereby it issued to an institutional investor (the “Lender”) a senior secured convertible note in the aggregate principal amount of $2,497,503 (the “Note”), for an aggregate purchase price of $1,665,000, net of an original issue discount of $832,503. In addition, the Company paid issue costs of $177,212. The original issue discount and issue costs were recorded as a debt discount to be amortized over the Note term. The principal due under the Note accrues interest at a rate of 10% per annum. Principal and interest payments of $232,940 were payable monthly beginning on December 18, 2018 and were due monthly over the term of the Note in cash or common stock of the Company, at the Lender’s discretion. In August 2018, the Company defaulted on its convertible note payable with Bellridge due to (i) default on the payment of monthly interest payments due, (ii) default caused by the late filing of the Company’s report on Form 10-Q for the periods ended June 30, 2018 and September 30, 2018 and (iii) default of filing of a registration statement. Upon an event of default, all principal, accrued interest, and liquating damages and penalties were due upon request of the lender at 125% of such amounts. On December 27, 2018, the lender waived any and all defaults in existence on the Note and the Company agreed to issue a warrant that is convertible into 2% of the issued and outstanding shares existing as the time the Company files a registration statement or makes an application to up list to a national stock exchange. Additionally, the principal interest amount due under the Note was modified with a monthly payment of principal and interests due beginning on January 18, 2019 of $156,219 with all remaining principal and interest amounts on the Note due on December 18, 2019. This modification was not considered a debt extinguishment, On April 9, 2019, the Company entered into a new agreement with this lender that modified these Notes (See Note 14 – Subsequent Events). Pursuant to the warrant, at any time on or before the date that the Company files a registration statement on form S-l or applies for up-listing to a National Exchange, and on or prior to the close of business on the early of the first year anniversary of the issuance of December 27, 2018 (the “Termination Date”), Bellridge can choose to subscribe for and purchase from the Company up to 2% in shares (as subject to adjustment as defined in the warrant (the “Warrant Shares”) of common stock for an aggregate exercise price of $100. In connection with the issuance of this Warrant, the Company determined that this Warrant contains terms that are not fixed monetary amounts at inception. Accordingly, under the provisions of ASC Topic No. 815-40, “Derivatives and Hedging – Contracts in an Entity’s Own Stock”, the embedded conversion option contained in this Warrant shall be accounted for as derivative liabilities at the date of issuance and shall be adjusted to fair value through earnings at each reporting date. The fair value of this Warrant shall be determined using the Monte-Carlo simulation model. On April 9, 2019, the Company entered into a new agreement with this lender that cancelled these warrants (See Note 14 – Subsequent Events). All principal and accrued interest under the Note is convertible into shares of the Company’s common stock, at a conversion price equal to the lower of $1.50 and 65% of the lowest traded price during the fifteen trading days immediately prior to the conversion date. The Note includes anti-dilution protection, as well as customary events of default, including, but not limited to, non-payment of the principal or accrued interest due on the Note and cross default provisions on other Company obligations or contracts. Upon an event of default, all obligations under the Note will become immediately due and payable and the Company will be required to make certain payments to the Lender. In addition, on June 18, 2018, the Lender was issued a warrant, with a term of two years, to purchase up to 4.75% of the fully-diluted outstanding Common Stock of the Company, for an aggregate purchase price of $100 (the “Warrant”). On April 9, 2019, the Company entered into a new agreement with this lender that cancelled these warrants (See Note 14 – Subsequent Events). The Lender was granted a right of first refusal on future financing transactions of the Company while the Note remains outstanding, plus an additional three months thereafter. In connection with the issuance of the Note, the Company entered into a security agreement with the Lender (the “Security Agreement”) pursuant to which the Company agreed that obligations under the Note and related documents will be secured by all of the assets of the Company. In addition, all of the Company’s subsidiaries are guarantors of the Company’s obligations to the Lender pursuant to the Note and have granted a similar security interest over substantially all of their assets. A portion of the proceeds of the Note were used to acquire 100% of the membership interests of Prime. During the term of this Note, in the event that the Company consummates any public or private offering or other financing or capital raising transaction of any kind ( each a “Subsequent Offering”), in which the Company receives, in one or more contemporaneous transactions, gross proceeds of at least $5,000,000, at any time upon ten (10) days written notice to the Holder, but subject to the Holder’s conversion rights set forth in the Purchase Agreement, then the Company shall use 20% of the gross proceeds of the Subsequent Offering and shall make payment to the Holder of an amount in cash equal to the product of (i) the sum of (x) the then outstanding principal amount of this Note and (y) all accrued but unpaid interest, multiplied by (ii) (x) 110%, if the Prepayment Date is within 90 days of the date hereof the Closing Date (as defined in the Purchase Agreement), or (y) 125%, if the Prepayment Date is after the 90th day following the Closing Date, to which calculated amount the Company shall add all other amounts owed pursuant to this Note, including, but not limited to, all Late Fees and liquidated damages. In connection with the Purchase agreement, the Company entered into a registration rights agreement which, among other things, required the Company to file a registration statement with the Securities and Exchange Commission no later than 120 days after June 18, 2018. The Company failed to file such registration statement. Accordingly, in addition to any other rights the Holders may have hereunder or under applicable law, on the default date and on each monthly anniversary of each such default date (if the applicable event shall not have been cured by such date) until the ninetieth day from such Event Date, the Company shall pay to each Holder an amount in cash, as partial liquidated damages and not as a penalty, equal to the product of one percent (1%) multiplied by the aggregate subscription amount paid by the Holder pursuant to the Purchase Agreement. Subsequent to the ninetieth day from such default date, the one percent (1%) penalty described in the foregoing sentence shall increase to two percent (2%), with an aggregate cap of twenty percent (20%) per annum. If the Company fails to pay any of these partial liquidated damages in full within seven days after the date payable, the Company will pay interest thereon at a rate of 18% per annum to the Holder, accruing daily from the date such partial liquidated damages are due until such amounts, plus all such interest thereon, are paid in full. The partial liquidated damages pursuant to the terms hereof shall apply on a daily pro rata basis for any portion of a month prior to the cure of an Event. On December 27, 2018, the lender waived any and all defaults. In connection with this Purchase Agreement, the Company paid a placement agent $120,000 in cash which is included in issue costs previously discussed above and this placement agent was issued a warrant, with a term of two years, to purchase up to 4.75% of the fully-diluted outstanding Common Stock of the Company, for an aggregate purchase price of $100 (the “Placement Warrant”). On April 9, 2019, the Company entered into an agreement with this placement agent that cancelled these warrants (See Note 14 – Subsequent Events). In connection with the issuance of this Note, Warrants, and Placement Warrant, the Company determined that this Note and there Warrants contains terms that are not fixed monetary amounts at inception. Accordingly, under the provisions of ASC Topic No. 815-40, “Derivatives and Hedging – Contracts in an Entity’s Own Stock”, the embedded conversion option contained in the convertible instrument and the Warrant and Placement Warrant were accounted for as derivative liabilities at the date of issuance and shall be adjusted to fair value through earnings at each reporting date. The fair value of this embedded conversion option derivative, and the Warrant and Placement Warrant were determined using the Binomial valuation model and Monte-Carlo simulation model, respectively. Convertible note payable – related party On March 13, 2019, the Company entered into a convertible note agreement with an individual, who is affiliated to the Company’s chief executive officer, in the amount of $500,000. Commencing on April 11, 2019, and continuing on the eleventh day of each month thereafter, payments of interest only on the outstanding principal balance of this Note of $7,500 shall be due and payable. Commencing on October 11, 2019 and continuing on the eleventh day of each month thereafter through April 11, 2021, payments of principal and interest of $31,902 shall be made, if not sooner converted as provided in the note agreement. The payment of all or any portion of the principal and accrued interest may be paid prior to the April 11, 2021. Interest shall accrue with respect to the unpaid principal sum identified above until such principal is paid or converted as provided below at a rate equal to 18% per annum compounded annually. All past due principal and interest on this Note shall bear interest from maturity of such principal or interest (in wha1ever manner same may be brought about) until paid at the lesser of (i) 20% per annum, or (ii) the highest non-usurious rate allowed by applicable law. This Note may be converted by Holder at any time in principal amounts of $100,000 in accordance with the terms by delivery of written notice to the Company, into that number of shares of common stock equal to the amount obtained by dividing the portion of the aggregate principal amount of this Note that is being converted by $1.37. In connection with the issuance of this Note, the Company determined that this Note contains terms that are fixed monetary amounts at inception. Since the conversion price of $1.37 was equal to the quoted closing of the Company’s common shares on the note date, no beneficial feature conversion was recorded. Summary of derivative liabilities At the end of the period, the Company revalued the embedded conversion option and warrant derivative liabilities. In connection with these revaluations, the Company recorded derivative (expense) income of $(13,384,260) and $216,448 for the three months ended March 31, 2019 and 2018, respectively During the three months ended March 31, 2019 and 2018, the fair value of the derivative liabilities was estimated using the Black-Sholes valuation model, Binomial valuation model, and the Monte-Carlo simulation model with the following assumptions: 2019 2018 Expected dividend rate - - Expected term (in years) 0.05 to 0.25 0.76 to 0.36 Volatility 228.1 % 276.5 % Risk-free interest rate 2.40 % 1.93 % At March 31, 2019 and December 31, 2018, convertible promissory notes are as follows: March 31, 2019 December 31, 2018 Principal amounts $ 2,733,918 $ 3,007,503 Put premium on stock-settled debt 385,385 - Principal amount – related party 500,000 - Total principal amount 3,619,303 3,007,503 Less: unamortized debt discount (1,050,184 ) (1,595,627 ) Convertible notes payable, net 2,569,119 1,411,876 Less: current portion of convertible notes payable (2,569,119 ) (1,411,876 ) Convertible notes payable, net – long-term $ - $ - For the three months ended March 31, 2019 and 2018, amortization of debt discounts related to these convertible notes amounted to $545,443 and $125,753, respectively, which has been included in interest expense on the accompanying unaudited condensed consolidated statements of operations.

Notes Payable

Notes Payable	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Notes Payable	NOTE 7 – NOTES PAYABLE Secured merchant loans In connection with the acquisition of Prime, the Company assumed several notes payable liabilities amounting to $944,281 pursuant to secured merchant agreements (the “Assumed Secured Merchant Loans”). Pursuant to the Assumed Secured Merchant Loans, the Company is required to repay the noteholders by making daily payments on each business day or on demand payments until the loans amounts are paid in full. Each payment is deducted directly from the Company’s bank accounts. The Assumed Secured Merchant Loans are secured by the assets of Prime, and are personally guaranteed by the former majority member of Prime. During January 2019, the Company entered into a separate promissory note with one of these individuals and borrowed an additional $26,900 at a simple annual interest rate of 15% bringing the total promissory note balance to $77,090 for this individual. During the three months ended March 31, 2019, the Company repaid $57,355 of these notes. At March 31, 2019 and December 31, 2018, notes payable related to Assumed Secured Merchant Loans and a new promissory note amounted to $127,496 and $157,951, respectively. In connection with the January 2019 promissory note, the Company issued 1,000 warrants to purchase 1,000 shares of the Company’s common stock at an exercise price of $1.00 per share. The warrant is exercisable over a five year period. On September 20, 2018, the Company entered into a secured Merchant Loan with a lender in the amount of $521,250 and received net proceeds of $375,000, net of original issue discount of $146,250. Pursuant to this Secured Merchant Loan, the Company is required to repay the noteholders by making daily payments of $3,724 on each business day until the loans amounts are paid in full. Each payment is deducted directly from the Company’s bank accounts. This Secured Merchant Loan is secured by the Company’s assets and are personally guaranteed by the former majority member of Prime. On January 14, 2019, the Company entered into a new secured Merchant Loan with this lender in the amount of $764,500. The Company simultaneously repaid the September 20, 2018 loan which had a remaining principal balance of $223,329, paid an origination fee of $10,034 and received net proceeds of $316,637, net of original issue discount of $214,500. Pursuant to this Secured Merchant Loan, the Company is required to repay the noteholders by making daily payments of $6,371 on each business day until the loans amounts are paid in full. Each payment is deducted directly from the Company’s bank account. On January 24, 2019, the Company entered into another secured Merchant Loan with this lender in the amount of $417,000. The Company simultaneously paid an origination fee of $7,998 and received net proceeds of $292,002, net of original issue discount of $117,000. Pursuant to this Secured Merchant Loan, the Company is required to repay the noteholders by making daily payments of $3,972 on each business day until the loans amounts are paid in full. Each payment is deducted directly from the Company’s bank account. These Secured Merchant Loans are secured by the Company’s assets and are personally guaranteed by the former majority member of Prime. During the three months ended March 31, 2019, the Company repaid $774,326 of the loans. At March 31, 2019 and December 31, 2018, secured merchant notes payable related to these Secured Merchant Loans amounted to $483,061 and $190,125, which is net of unamortized debt discount of $188,407 and $74,169, respectively. On October 1, 2018, the Company entered into a secured Merchant Loan in the amount of $209,850 and received net proceeds of $137,962, net of original issue discount of $59,850 and net of origination fees of $12,038. Pursuant to this Secured Merchant Loan, the Company is required to repay the noteholders by making daily payments of $1,749 on each business day until the loans amounts are paid in full. Each payment is deducted directly from the Company’s bank accounts. Additionally, on October 1, 2018, the Company entered into a second secured Merchant Loan in the amount of $139,900 and received net proceeds of $92,000, net of original issue discount of $39,900 and net of origination fees of $8,000. Pursuant to this Secured Merchant Loan, the Company is required to repay the noteholders by making daily payments of $1,166 on each business day until the loans amounts are paid in full. Each payment is deducted directly from the Company’s bank accounts. These Secured Merchant Loans are secured by the Company’s assets and are personally guaranteed by the former majority member of Prime. During the three months ended March 31, 2019, the Company repaid all of these notes. At March 31, 2019 and December 31, 2018, notes payable related to these Secured Merchant Loans amounted to $0 and $128,726, which is net of unamortized debt discount of $0 and $51,371, respectively. On October 12, 2018, the Company entered into a secured Merchant Loan with a lender in the amount of $420,000. The Company simultaneously repaid a prior loan of $31,634, paid an origination fee of $10,500 and received net proceeds of $254,552, net of original issue discount of $123,314. Pursuant to this Secured Merchant Loan, the Company is required to repay the noteholder by making daily payments of $3,000 on each business day until the loans amounts are paid in full. Each payment is deducted directly from the Company’s bank accounts. This Secured Merchant Loans was secured by the Company’s assets and was personally guaranteed by the former majority member of Prime. On January 28, 2019, the Company entered into a new secured Merchant Loan with this lender in the amount of $759,000 and received net cash of $315,097 after paying origination fee of $25,750, an original issue discount of $209,000, and the repayment of October 12, 2018 remaining loan and interest due to this lender of $209,153. Pursuant to this Secured Merchant Loan, the Company is required to repay the noteholders by making daily payments of $4,897 on each business day until the loans amounts are paid in full. Each payment is deducted directly from the Company’s bank account. This Secured Merchant Loans is secured by the Company’s assets and are personally guaranteed by the former majority member of Prime. At March 31, 2019 and December 31, 2018, note payable related to these Secured Merchant Loans amounted to $383,669 and $171,752, which is net of unamortized debt discount of $164,769 and $86,248, respectively. From February 25, 2019 to March 6, 2019, the Company entered into four secured Merchant Loans in the aggregate amount of $1,199,200. The Company simultaneously repaid prior loans of $69,327 which were entered into during October 2018, paid origination fees totaling $78,286 and received net proceeds of $652,387, net of original issue discounts of $399,200. Pursuant to these four secured Merchant Loans, the Company was required to pay the noteholders by making daily payments aggregating $11,993 on each business day until the loan amounts were paid in full. Each payment was deducted from the Company’s bank account. At March 31, 2019, notes payable related to these Secured Merchant Loans amounted to $577,867, which is net of unamortized debt discount of $382,220. On April 10, 2019, the Company paid off these secured Merchant Loans in full by paying an aggregate amount of $703,899. As a result of paying off these loans early, the noteholders reduced the origination fees and debt discounts by $229,195 in the aggregate. Promissory notes In connection with the acquisition of Prime, the Company assumed several notes payable liabilities due to entities or individuals amounting to $297,005 (the “Note”). These notes have effective interest rates ranging from 7% to 10%, and are unsecured. During the three months ended March 31, 2019, the Company repaid $25,000 of these notes and $40,000 of these notes was rolled into a new note. At March 31, 2019 and December 31, 2018, notes payable to these entities or individuals amounted to $65,000 and $130,000, respectively. From October 31, 2018 to December 31, 2018, the Company entered into Original Discount Senior Secured Demand Promissory Notes with an investor (the “Promissory Note”). Pursuant to the Promissory Notes, the Company borrowed an aggregate of $770,000 and received net proceeds of $699,955, net of original issue discount of $70,000 and fees of $45. In December 2018, the Company repaid $220,000 of these promissory notes. At March 31, 2019 and December 31, 2018, notes payable to this entity amounted to $550,000 and $505,945, which is net of unamortized debt discount of $0 and $44,055, respectively. The remaining notes were payable on demand. These promissory notes are secured by the Company’s assets. From January 2019 to March 31, 2019, the Company entered into separate promissory notes with seven individuals totaling $1,371,250, including $40,000 of a previous note rolled into these new notes, and received net proceeds of $1,185,000, net of original issue discounts of $146,250. These Notes are due between 45 and 273 days from the respective Note date. Other than the original issue discount, no additional interest is due to the holders. In connection with these promissory notes, the Company issued 43,000 warrants to purchase 43,000 shares of the Company’s common stock at exercise prices ranging from $1.00 to $2.10 per share. The warrants are exercisable over a five year period. At March 31, 2019, notes payable to these individuals amounted to $1,098,971, which is net of unamortized debt discount of $107,279. During March 2019, the Company entered into two separate promissory notes with an entity totaling $165,000 and received net proceeds of $150,000, net of original issue discounts of $15,000. During March 2019, the Company repaid $55,000 of these promissory notes. At March 31, 2019, notes payable to this entity amounted to $103,333, which is net of unamortized debt discount of $6,667. Equipment and auto notes payable In connection with the acquisition of Prime, the Company assumed several equipment notes payable liabilities due to entities amounting to $523,207 (the “Equipment Notes”). These Equipment Notes have effective interest rates ranging from 6.0% to 9.4%, and are secured by the underlying van or trucks. At March 31, 2019 and December 31, 2018, equipment notes payable to these entities amounted to $402,923 and $488,289, respectively. During October and November 2018, the Company entered into several auto financing agreements. At March 31, 2019 and December 31, 2018, auto notes payable related to auto financing agreements amounted to $205,207 and $161,036, respectively. At March 31, 2019 and December 31, 2018, notes payable consisted of the following: March 31, 2019 December 31, 2018 Principal amounts $ 4,846,869 $ 2,189,666 Less: unamortized debt discount (849,342 ) (255,843 ) Principal amounts, net 3,997,527 1,933,823 Less: current portion of notes payable (3,618,790 ) (1,509,804 ) Notes payable – long-term $ 378,737 $ 424,019

Stockholders' Deficit

Stockholders' Deficit	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Stockholders' Deficit	NOTE 8– STOCKHOLDERS’ DEFICIT Preferred stock The Company increased its authorized preferred shares to 10,000,000 shares in July 2018. Preferred stock of 4,000,000 shares is designated Series A Convertible Preferred Stock. Each share of Series A preferred stock has a par value of $.001 and a stated value of $1.00. Dividends are payable on Series A preferred shares at the rate per share of 7% per annum cumulative based on the stated value. The Series A preferred shares have no voting rights, except as required by law. Each share of preferred stock is convertible based on the stated value at a conversion price of $20.83 at the option of the holder; provided, however, if a triggering event occurs, as defined in the document, the conversion price shall thereafter be reduced, and only reduced, to equal forty percent of the lowest VWAP during the thirty consecutive trading day period prior to the conversion date. As of March 31, 2019, the Company believes a triggering event has occurred. The beneficial ownership limitation attached to conversion is 4.99%, which can be decreased or increased, upon not less than 61 days’ notice to the Company, but in no event exceeding 19.99% of the number of shares of common stock outstanding immediately after giving effect to the issuance of common stock upon conversion of the preferred stock. After 36 months, the Company has the right to redeem all, but not less than all, of the outstanding preferred shares in cash at a price equal to 130% of the stated value plus any accrued but unpaid dividends thereon. Undeclared cumulative preferred stock dividends were approximately $630,000 as of March 31, 2019. On April 9, 2019, these Series A preferred shares were converted into 2,600,000 shares of the Company’s common stock (See Note 14 – Subsequent Events). Common stock issued for services On February 25, 2019, the Company granted an aggregate of 2,670,688 shares of its common stock to an executive officer, employees and consultants of the Company for services rendered. The shares were valued at $2,750,808, or $1.03 per share, based on the quoted trading price on the date of grant. In connection with these shares, the Company recorded stock-based compensation of $2,750,808. Warrants In connection with the Purchase Agreement (See Note 6 under Bellridge), the Lender was issued a warrant, with a term of two years, to purchase up to 4.75% of the fully-diluted outstanding Common Stock of the Company, for an aggregate purchase price of $100. Additionally, the placement agent was issued a warrant, with a term of two years, to purchase up to 4.75% of the fully-diluted outstanding Common Stock of the Company, for an aggregate purchase price of $100. On December 27, 2018, the lender waived any and all defaults in existence on the Note and the Company agreed to issue a warrant that is convertible into 2% of the issued and outstanding shares existing as the time the Company files a registration statement or makes an application to up list to a national stock exchange (See Note 6 under Bellridge). In connection with several promissory notes payable (see Note 7), during the three months ended March 31, 2019, the Company issued 44,000 warrants to purchase 44,000 shares of common at exercise prices ranging from $1.00 to $2.10 per share. During the three months ended March 31, 2019, the Company calculated the relative fair value of these warrants of $63,581 which is being amortized over the loan terms and was estimated using the Binomial valuation model with the following assumptions: expected dividend rate, 0%; expected term (in years), 5 years; volatility of 228.1% and risk-free interest rate of 2.40%. Warrant activities for the three months ended March 31, 2019 are summarized as follows: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Balance Outstanding December 31, 2018 1,648,570 $ 0.00 1.47 $ 2,472,655 Granted 44,000 1.40 Change is warrants related to dilutive rights (227,511 ) 0.00 Balance Outstanding March 31, 2019 1,465,059 $ 0.04 1.25 $ 5,797,165 Exercisable, March 31, 2019 1,465,059 $ 0.04 1.25 $ 5,797,165

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 9 – COMMITMENTS AND CONTINGENCIES Employment agreement On June 18, 2018, the Company entered into an employment agreement with the chief operating officer of Prime. The Company shall pay to this executive a base salary of $520,000 per year, payable in accordance with the Company’s usual pay practices. The executive’s base salary will increase by $260,000 per year upon (i) Prime achieving revenue of $20 million on an annualized basis (the “Initial Target Goal”) for four consecutive weeks; and (ii) each time Prime achieves revenue of an additional $10 million increment above the Initial Target Goal (i.e., $30 million, $40 million, $50 million, etc.) on an annualized basis for four consecutive weeks. Executive’s base salary shall be subject to review annually by the Manager and may be increased (but not decreased). The executive shall be entitled to participate in any bonus plan that the Manager or its designee may approve for the senior executives of the Company and shall be entitled to participate in benefits under the Company’s benefit plans, profit sharing and arrangements, including, without limitation, any employee benefit plan or arrangement made available in the future by the Company to its employees or senior executives, subject to and on a basis consistent with the terms, conditions and overall administration of such plans and arrangements. Notwithstanding the foregoing, during the Employment, the Company will provide, at the Company’s expense, health and major medical insurance benefits to the Executive and his family members which are at least equal to the benefits provided to the Executive and his family members immediately prior to the Effective Date. The term of this Agreement (as it may be extended by the following sentence or terminated earlier pursuant to terms in the employment agreement shall begin on the Effective Date and end on the close of business on May 31, 2023. The Employment Term shall be automatically extended for additional one-year periods unless, at least sixty (60) days prior to the end of the expiration of the Employment Term. Other From time to time, we may be involved in litigation relating to claims arising out of our operation in the normal course of business. As of March 31, 2019, there were no pending or threatened lawsuits that could reasonably be expected to have a material effect on results of our operations.

Related Party Transactions and

Related Party Transactions and Balances	3 Months Ended
	Mar. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions and Balances	NOTE 10– RELATED PARTY TRANSACTIONS AND BALANCES Accounts payable – related party During the three months ended March 31, 2019 and 2018, the Company utilized an affiliate company as one of the carriers, providing auto transportation, in the normal course of business. The carrier fees incurred to this affiliate were $2,675 and $3,600 for the three months ended March 31, 2019 and 2018, respectively. At March 31, 2019 and December 31, 2018, amount due to this affiliate amounted to $350 and $3,700, respectively, and is included in accounts payable – related party on the accompanying unaudited condensed consolidated balance sheets. Due to related parties In connection with the acquisition of Prime, the Company acquired a balance of $14,019 that was due from the former majority owner of Prime. Pursuant to the terms of the SPA, the Company agreed to pay $489,174 in cash to the former majority owner of Prime who then advanced back the $489,174 to Prime. During the three months ended March 31, 2019, the Company repaid $50,000 of this advance. This advance is non-interest bearing and is due on demand. At March 31, 2019 and December 31, 2018, amount due to this related party amounted to $209,000 and $259,000. During the period from acquisition date of Prime (June 18, 2018) to March 31, 2019, an employee of Prime who exerts significant influence over the business of Prime, paid costs and expenses and was reimbursed funds by the Company. These advances are non-interest bearing and is due on demand. At March 31, 2019 and December 31, 2018, amounts due to this related party amounted to $95,115 and $16,300, respectively. Notes payable – related party From July 25, 2018 through December 31, 2018, the Company entered into several Promissory Notes with the Company’s former chief executive officer or the spouse of the Company’s former chief executive officer. Pursuant to these promissory notes, the Company borrowed an aggregate of $1,150,000 and received net proceeds of $1,050,000, net of original issue discounts of $100,000. From July 25, 2018 through December 31, 2018, $930,000 of these loans were repaid and during January 2019, the Company repaid the remaining existing promissory note totaling $220,000 with the spouse of the Company’s chief executive officer. In addition, during February 2019, the Company entered into another promissory note with the spouse of the chief executive officer totaling $230,000, net of an original issue discount of $30,000. At March 31, 2019 and December 31, 2018, notes payable – related party amounted to $215,000 and $213,617, which is net of unamortized debt discount of $15,000 and $6,383, respectively. During the three months ended March 31, 2019, amortization of debt discount related to these notes amounted to $21,383 and is included in interest expense – related parties on the accompanying condensed consolidated statement of operations. Convertible note payable – related party On March 13, 2019, the Company entered into a convertible note agreement with an individual, who is affiliated to the Company’s chief executive officer, in the amount of $500,000 (See Note 6).

Operating Lease Right-of-Use ('

Operating Lease Right-of-Use ('ROU') Assets and Operating Lease Liabilities	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Operating Lease Right-of-Use ("ROU") Assets and Operating Lease Liabilities	NOTE 11 – OPERATING LEASE RIGHT-OF-USE (“ROU”) ASSETS AND OPERATING LEASE LIABILITIES In December 2018, the Company entered into a lease agreement for the lease of office and warehouse space and parking spaces under a non-cancelable operating lease through January 2024. From the lease commencement date until the last day of the second lease year, monthly rent shall be $14,000. At the beginning of the 25 th In adopting ASC Topic 842, Leases (Topic 842), the Company has elected the ‘package of practical expedients’, which permit it not to reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs (see Note 2). In addition, the Company elected not to apply ASC Topic 842 to arrangements with lease terms of 12 month or less. On January 1, 2019, upon adoption of ASC Topic 842, the Company recorded right-of-use assets and lease liabilities of $631,723. At March 31, 2019, right-of-use asset (“ROU”) is summarized as follows: March 31, 2019 Office lease right of use asset $ 631,723 Less: accumulated amortization into rent expense (29,498 ) Right of use asset, net $ 602,225 At March 31, 2019, operating lease liability related to the ROU asset is summarized as follows: March 31, 2019 Lease liability related to office lease right of use asset $ 616,281 Less: current portion of lease liability (99,395 ) Lease liability – long-term $ 516,886 During the three months ended March 31, 2019 and 2018, in connection with this operating lease, the Company recorded rent expense of $42,056 and $0, respectively. At March 31, 2019, future minimum base lease payments due under non-cancelable operating leases is as follows: Year Amount 2019 (remainder of year) $ 126,000 2020 168,000 2021 173,040 2022 173,040 2023 173,040 Total $ 813,120

Concentrations

Concentrations	3 Months Ended
	Mar. 31, 2019
Risks and Uncertainties [Abstract]
Concentrations	NOTE 12 – CONCENTRATIONS For the three months ended March 31, 2019, one customer represented 82.8% of the Company’s total net revenues. This revenue is from one Prime customer. For the three months ended March 31, 2018, one customer represented 12% of the Company’s total net revenues. At March 31, 2019, one customer represented 65.9% of the Company’s accounts receivable balance. At December 31, 2018, one customer represented 54.5% of the Company’s accounts receivable balance. For the three months ended March 31, 2019 and 2018, the Company had no carriers that were in excess of 10% of carrier fees. During the three months ended March 31, 2019, the Company rented delivery vans from two vendors. Any shortage of supply of vans available to rent to the Company could have a material adverse effect on the Company’s business, financial condition and results of operations. All revenues are derived from customers in the United States.

Segment Information

Segment Information	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
Segment Information	NOTE 13 – SEGMENT INFORMATION During the period from January 1, 2018 to June 18, 2018, the Company operated in one reportable business segment consisting of brokerage and logistic services such as transportation scheduling, routing and other value added services related to the transportation of automobiles and other freight. Since June 18, 2018, the Company operated in three reportable business segments - (1) the transportation of automobiles and other freight (the “Save On” segment), (2) a segment which concentrates on deliveries for on-line retailers in New York, New Jersey and Pennsylvania (the “Prime” segment), and (3) a segment with a focus on tractor trailer and box truck deliveries of product on the east coast of the United States from one distributor’s warehouse to another warehouse or from a distributor’s warehouse to the post office. The Company’s reportable segments were strategic business units that offered different products. They were managed separately based on the fundamental differences in their operations and locations. Information with respect to these reportable business segments for the three months ended March 31, 2019 and 2018 was as follows: For the Three Months ended March 31, 2019 2018 Revenues: Save On $ 1,131,525 $ 1,177,763 Prime 5,396,060 - Shypdirect 407,147 - 6,934,732 1,177,763 Depreciation and amortization: Save On - - Prime 308,816 - Shypdirect - - 308,816 - Interest expense: Save On - - Prime 652,829 - Shypdirect - - Other (a) 594,124 148,253 1,246,953 148,253 Net (loss) income: Save On (12,937 ) (7,270 ) Prime (2,308,392 ) - Shypdirect (617,695 ) - Other (a) (16,708,699 ) 68,195 $ (19,647,723 ) $ 60,925 March 31, 2019 December 31, 2018 Identifiable long-lived tangible assets at March 31, 2019 and December 31, 2018 by segment: Prime $ 775,094 $ 936,831 Shypdirect - - $ 775,094 $ 936,831 (a) The Company does not allocate any general and administrative expense of its holding company activities to its reportable segments, because these activities are managed at the corporate level.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	NOTE 14 – SUBSEQUENT EVENTS Secured merchant loans On April 17, 2019, the Company entered into a secured Merchant Loan in the principal amount of $650,000 and received net proceeds of $500,000, net of original issue discounts of $150,000. Pursuant to this secured Merchant Loan, the Company is required to pay the noteholders by making three monthly installments of $216,667 beginning in June 2019 to August 2019. On May 8, 2019, the Company entered into a secured Merchant Loans in the principal amount of $1,242,000. The Company simultaneously repaid prior loans of $362,961 which were entered into during January 2019, paid origination fees totaling $9,000 and paid an original issue discount of $342,000, and received net proceeds of $528,039. Pursuant to this secured Merchant Loan, the Company is required to pay the noteholder by making daily payments of $10,265 on each business day until the loan amounts are paid in full. Each payment is deducted from the Company’s bank account. Promissory notes From April 1, 2019 to May 15, 2019, the Company entered into separate promissory notes with five individuals totaling $435,000 and received net proceeds of $390,000, net of original issue discounts of $45,000. These Notes are due in 45 days from the respective Note date. Other than the original issue discount, no additional interest is due to the holders. In connection with these promissory notes, the Company issued 5,000 warrants to purchase 5,000 shares of the Company’s common stock at exercise price of $5.26 per share. The warrants are exercisable over a five year period. Convertible debt modifications and warrant cancellations On April 9, 2019 (the “Modification Date”), the Company entered into an agreement with Bellridge Capital, L.P. (“Bellridge”) that modifies its existing obligations to Bellridge (See Note 6) as follows: ● the overall principal amount of that certain Convertible Promissory Note, dated June 18, 2018, issued by the Company in favor of Bellridge (the “Note”) was reduced from the original principal amount of $2,497,502 (principal amount was $2,223,918 at April 9, 2019) to $1,800,000, in exchange for the issuance to Bellridge of 800,000 shares of restricted common stock, which shall be delivered to Bellridge, either in whole or in part, at such time or times as when the beneficial ownership of such shares by Bellridge will not result in Bellridge’s beneficial ownership of more than the Beneficial Ownership Limitation and such shares will be issued within three business days of the date the Bellridge has represented to the Company that it is below the Beneficial Ownership Limitation. Such issuances will occur in increments of no fewer than the lesser of (i) 50,000 shares and (ii) the balance of the 800,000 shares owed. The “Beneficial Ownership Limitation” shall be 4.99% of the number of shares of the Company’s common stock outstanding immediately after giving effect to the issuance of shares of common stock issuable pursuant to this Agreement. As of April 15, 2019, 100,000 of these shares have been issued; ● the maturity date of the Note was extended to August 31, 2020; ● the interest rate was reduced from 10% to 5% per annum; ● if the Company completes an offering of equity or equity linked securities (including warrants, convertible preferred stock, convertible debentures or convertible promissory note) which results in gross proceeds to the Company of at least $4,000,000, then the Company shall use a portion of the proceeds thereof to repay not less than half of the obligations then outstanding pursuant to the Note; ● if the Company completes an offering of debt which results in gross proceeds to the Company of at least $3,000,000, then the Company shall use a portion of the proceeds thereof to repay any remaining obligations then outstanding pursuant to the Note; ● the convertibility of the Note will now be amended such that the Note shall only be convertible at a conversion price to be mutually agreed upon between the Company and the Holder. As of the date of this report, the Company and Holder have not mutually agreed on a conversion price, Since the conversion terms are unknown, the Company will account for this conversion feature when the contingency is resolved; ● the registration rights previously granted to Bellridge have now been eliminated; and ● those certain Warrants, dated June 18, 2018 and December 27, 2018, respectively, issued by the Company in favor of Bellridge shall be cancelled and of no further force or effect. In exchange, the Company will issue Bellridge 360,000 shares of restricted common stock. In addition, on the Modification Date, warrant holders holding warrants exercisable into an aggregate of 4.75% of the outstanding common stock of the Company all agreed to exercise such warrants for an aggregate of 240,000 shares of common stock of the Company. In connection with the modification of the Bellridge Note and the cancellation of the related warrants, under the provisions of ASC Topic No. 815-40, “Derivatives and Hedging – Contracts in an Entity’s Own Stock”, the embedded conversion option contained in the convertible instrument and the Warrant and Placement Warrant were adjusted to fair value through earnings on the Modification Date. The fair value of this embedded conversion option derivative, and the Warrant and Placement Warrant were determined using the Binomial valuation model and Monte-Carlo simulation model, respectively. For the period from April 1, 2019 to April 9, 2019, the change of fair value of derivative liabilities associated with these instruments amounted to $41,653,345, which was recorded as derivative expense on the Modification date. The increase in derivative liabilities was caused by an increase in the Company’s stock price, as quoted on OTC Markets. Additionally, on the Modification Date, the Company analyzed the Bellridge Note modification and the cancellation of the warrants and pursuant to ASC 470-50, the modifications were treated as a debt extinguishment. On the Modification Date, the Company entered into agreements with another institutional investor, RedDiamond Partners LLC, holding convertible notes representing an aggregate principal amount of $510,000, and agreed with such holder to: ● extend the maturity date of the notes to December 31, 2020; ● remove all convertibility features of the notes; and ● if the Company completes an offering of equity or equity linked securities (including warrants, convertible preferred stock, convertible debentures or convertible promissory note) which results in gross proceeds to the Company of at least $4,000,000, then the Company shall use a portion of the proceeds thereof to repay not less than half of the obligations then outstanding pursuant to the notes. In connections with the debt modifications and warrants cancellations discussed above, on the Modification Date, the Company recorded a gain on debt extinguishment of $43,745,975 which consists of the following. Gain on Extinguishment on Modification Date Gain from reversal of derivative liabilities on Modification Date $ 61,841,708 Fair value of common shares issued on Modification Date (17,934,000 ) Write-off of remaining debt discount (1,013,118 ) Reversal of put premium on stock-settled debt related cancellation of conversion terms 385,385 Reduction of principal and interest balances due 466,000 Gain of debt extinguishment $ 43,745,975 Convertible note – related party On April 11, 2019, the Company entered into a convertible note agreement with an entity affiliated with the Company’s chief executive officer in the amount of $2,000,000. Commencing on May 11, 2019, and continuing on the eleventh day of each month thereafter, payments of interest only on the outstanding principal balance of this Note of $30,000 shall be due and payable. Commencing on November 11, 2019 and continuing on the eleventh day of each month thereafter through April 11, 2021, payments of principal and interest of $117,611 are due, if the note is not sooner converted as provided in the note agreement. The payment of all or any portion of the principal and accrued interest may be prepaid prior to April 11, 2021. Interest shall accrue with respect to the unpaid principal sum identified above until such principal is paid or converted as provided below at a rate equal to 18% per annum compounded annually. All past due principal and interest on this Note shall bear interest from maturity of such principal or interest until paid at the lesser of (i) 20% per annum, or (ii) the highest non-usurious rate allowed by applicable law. This Note may be converted by Holder at any time in principal amounts of $100,000 in accordance with the terms by delivery of written notice to the Company, into that number of shares of common stock equal to the amount obtained by dividing the portion of the aggregate principal amount of this Note that is being converted by $11.81. Series A preferred stock On April 9, 2019, the Company entered into agreements with all holders of its Series A Convertible Preferred Stock to exchange all 4,000,000 outstanding shares of preferred stock for an aggregate of 2,600,000 shares of restricted common stock. Shares issued for services On May 1, 2019, the Company issued an aggregate of 30,000 shares of its common stock to two individuals (15,000 shares each) for consulting services rendered. The shares were valued at $265,500, or $8.85 per share, based on the quoted trading price on the date of grant. In connection with these shares, the Company recorded stock-based professional fees of $265,500. Disposal of Save On On May 1, 2019, the Company entered into a Share Exchange Agreement with Save On and Steven Yariv, whereby the Company returned all of the stock of Save On to Steven Yariv in exchange for Mr. Yariv conveying 1,000,000 shares of common stock of the Company back to the Company. In addition, the Company will grant an aggregate of 80,000 options to certain employees of Save On. Mr. Yariv ceased to be an officer or director of the Company effective with the filing of the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2018 as filed with the Securities and Exchange Commission of April 16, 2019. . Pursuant to Accounting Standard Codification (“ASC”) 205-20-45, the financial statement in which net income or loss of a business entity is reported shall report the results of operations of the discontinued operation in the period in which a discontinued operation either has been disposed of or is classified as held for sale. Accordingly, the Company shall reflect Save On as a discontinued operations beginning in the second quarter of 2019, the period that Save On was disposed of. Due to related party In May 2019, the former majority owner of Prime advanced the Company $400,000 which is due on demand.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies and Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of presentation and principles of consolidation The condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information. Accordingly, they do not include all the information and disclosures necessary for comprehensive presentation of financial position, results of operations or cash flow. However, these unaudited condensed consolidated financial statements reflect all adjustments, consisting of normal recurring adjustments, which, in the opinion of management, are necessary for fair presentation of the information contained therein. It is suggested that these unaudited interim condensed consolidated financial statements be read in conjunction with the financial statements of the Company for the year ended December 31, 2018, and notes thereto included in the Company’s annual report on Form 10-K, filed on April 16, 2019. The Company follows the same accounting policies in the preparation of its annual and interim reports. The results of operations in interim periods are not necessarily an indication of operating results to be expected for the full year. The unaudited condensed consolidated financial statements of the Company include the accounts of TLSS and its wholly owned subsidiaries, Save On, Prime and Shypdirect. All intercompany accounts and transactions have been eliminated in consolidation. On May 1, 2019, the Company entered into a Share Exchange Agreement with Save On and Steven Yariv, whereby the Company returned all of the stock of Save On to Steven Yariv in exchange for Mr. Yariv conveying 1,000,000 shares of common stock of the Company back to the Company. Pursuant to Accounting Standard Codification (“ASC”) 205-20-45, the financial statement in which net income or loss of a business entity is reported shall report the results of operations of the discontinued operation in the period in which a discontinued operation either has been disposed of or is classified as held for sale. Accordingly, the Company shall reflect Save On as a discontinued operations beginning in the second quarter of 2019, the period that Save On was disposed of.
Going Concern	Going concern The accompanying condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities and commitments in the normal course of business. As reflected in the accompanying condensed consolidated financial statements, for the three months ended March 31, 2019, the Company had a net loss of $19,647,723 and net cash used in operations was $1,983,978, respectively. Additionally, the Company had an accumulated deficit, shareholders’ deficit, and a working capital deficit of $34,417,573, $24,117,542 and $29,045,146, respectively, at March 31, 2019. Furthermore, the Company failed to make required payments of principal and interest on its convertible debt instruments and defaulted on other provisions in these Notes. On April 9, 2019, the Company entered into agreements with these lenders that modified these Notes (See Note 14 – Subsequent Events). It is management’s opinion that these factors raise substantial doubt about the Company’s ability to continue as a going concern for a period of twelve months from the issuance date of this report. Management cannot provide assurance that the Company will ultimately achieve profitable operations, become cash flow positive, or raise additional debt and/or equity capital. The Company is seeking to raise capital through additional debt and/or equity financings to fund its operations in the future. Although the Company has historically raised capital from sales of common shares and from the issuance of convertible promissory notes, there is no assurance that it will be able to continue to do so. If the Company is unable to raise additional capital or secure additional lending in the near future, management expects that the Company will need to curtail its operations. These consolidated financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.
Use of Estimates	Use of estimates The preparation of the condensed consolidated financial statements, in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. Significant estimates included in the accompanying unaudited condensed consolidated financial statements and footnotes include the valuation of accounts receivable, the useful life of property and equipment, the valuation of intangible assets, the valuation of right of use asset, assumptions used in assessing impairment of long-lived assets, estimates of current and deferred income taxes and deferred tax valuation allowances, the fair value of non-cash equity transactions, the valuation of derivative liabilities, and the fair value of assets acquired and liabilities assumed in business acquisitions.
Fair Value of Financial Instruments	Fair value of financial instruments The Financial Accounting Standards Board (“FASB”) issued ASC 820 — Fair Value Measurements and Disclosures , The three levels of the fair value hierarchy are as follows: ● Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. ● Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. ● Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The Company measures certain financial instruments at fair value on a recurring basis. Assets and liabilities measured at fair value on a recurring basis are as follows at March 31, 2019 and December 31, 2018: At March 31, 2019 At December 31, 2018 Description Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Derivative liabilities — — $ 20,188,362 — — $ 7,888,684 A roll forward of the level 3 valuation financial instruments is as follows: For the Three Months Ended March 31, 2019 Balance at beginning of period $ 7,888,684 Gain on extinguishment of debt (246,111 ) Cumulative effect adjustment for change in derivative accounting (838,471 ) Change in fair value included in derivative expense 13,384,260 Balance at end of period $ 20,188,362 The Company accounts for its derivative financial instruments, consisting of certain conversion options embedded in our convertible instruments and warrants, at fair value using level 3 inputs. The Company determined the fair value of these derivative liabilities using the Black-Scholes option pricing model, binomial lattice models, or other accepted valuation practices. When determining the fair value of its financial assets and liabilities using these methods, the Company is required to use various estimates and unobservable inputs, including, among other things, expected terms of the instruments, expected volatility of its stock price, expected dividends, and the risk-free interest rate. Changes in any of the assumptions related to the unobservable inputs identified above may change the fair value of the instrument. Increases in expected term, anticipated volatility and expected dividends generally result in increases in fair value, while decreases in the unobservable inputs generally result in decreases in fair value. ASC 825-10 “Financial Instruments The carrying amounts reported in the balance sheets for cash, accounts receivable, accounts payable and accrued expenses approximate their fair values based on the short-term maturity of these instruments. The carrying amount of the Company’s convertible notes payable and promissory note obligations approximate fair value, as the terms of these instruments are consistent with terms available in the market for instruments with similar risk.
Cash and Cash Equivalents	Cash and cash equivalents For purposes of the consolidated statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents. At March 31, 2019 and December 31, 2018, the Company did not have any cash equivalents. The Company maintains its cash in bank and financial institution deposits that at times may exceed federally insured limits. There were no balances in excess of FDIC insured levels as of March 31, 2019 and December 31, 2018. The Company has not experienced any losses in such accounts through March 31, 2019.
Accounts Receivable	Accounts receivable Accounts receivable are presented net of an allowance for doubtful accounts. The Company maintains allowances for doubtful accounts for estimated losses. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. In evaluating the collectability of individual receivable balances, the Company considers many factors, including the age of the balance, a customer’s historical payment history, its current credit-worthiness and current economic trends. Accounts are written off after exhaustive efforts at collection.
Property and Equipment	Property and equipment Property are stated at cost and are depreciated using the straight-line method over their estimated useful lives of five to six years. Leasehold improvements are depreciated over the shorter of the useful life or lease term including scheduled renewal terms. Maintenance and repairs are charged to expense as incurred. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. The Company examines the possibility of decreases in the value of these assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable.
Intangible Asset	Intangible asset Intangible assets are carried at cost less accumulated amortization, computed using the straight-line method over the estimated useful life. At March 31, 2019 and December 31, 2018, intangible asset consists of a customer relationship acquired on June 18, 2018 which is being amortized over a period of five years.
Leases	Leases In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). The updated guidance requires lessees to recognize lease assets and lease liabilities for most operating leases. In addition, the updated guidance requires that lessors separate lease and non-lease components in a contract in accordance with the new revenue guidance in ASC 606. The updated guidance is effective for interim and annual periods beginning after December 15, 2018. On January 1, 2019, the Company adopted ASU No. 2016-02, applying the package of practical expedients to leases that commenced before the effective date whereby the Company elected to not reassess the following: (i) whether any expired or existing contracts contain leases and; (ii) initial direct costs for any existing leases. For contracts entered into on or after the effective date, at the inception of a contract the Company assessed whether the contract is, or contains, a lease. The Company’s assessment is based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether we obtain the right to substantially all the economic benefit from the use of the asset throughout the period, and (3) whether it has the right to direct the use of the asset. The Company will allocate the consideration in the contract to each lease component based on its relative stand-alone price to determine the lease payments. The Company has elected not to recognize right-of-use assets and lease liabilities for short-term leases that have a term of 12 months or less. Operating lease ROU assets represents the right to use the leased asset for the lease term and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most leases do not provide an implicit rate, the Company use an incremental borrowing rate based on the information available at the adoption date in determining the present value of future payments. Lease expense for minimum lease payments is amortized on a straight-line basis over the lease term and is included in general and administrative expenses in the condensed consolidated statements of operations.
Impairment of Long-Lived Assets	Impairment of long-lived assets In accordance with ASC Topic 360, the Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value.
Segment Reporting	Segment reporting The Company uses “the management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. The Company’s chief operating decision maker is the chief executive officer of the Company, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company.
Derivative Financial Instruments	Derivative financial instruments The Company has certain financial instruments that are embedded derivatives associated with capital raises. The Company evaluates all its financial instruments to determine if those contracts or any potential embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with ASC 810-10-05-4 and 815-40. This accounting treatment requires that the carrying amount of any embedded derivatives be recorded at fair value at issuance and marked-to-market at each balance sheet date. In the event that the fair value is recorded as a liability, as is the case with the Company, the change in the fair value during the period is recorded as either other income or expense. Upon conversion, exercise or repayment, the respective derivative liability is marked to fair value at the conversion, repayment or exercise date and then the related fair value amount is reclassified to other income or expense as part of gain or loss on extinguishment. In July 2017, FASB issued ASU No. 2017-11, Earnings Per Share Distinguishing Liabilities from Equity Derivatives and Hedging Accounting for Certain Financial Instruments with Down Round Features
Revenue Recognition and Cost of Revenue	Revenue recognition and cost of revenue On January 1, 2018, the Company adopted ASC 606, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition requirements in Accounting Standards Codification (ASC) Topic 605, Revenue Recognition. This ASC is based on the principle that revenue is recognized to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This ASC also requires additional disclosure about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer service orders, including significant judgments. For the Company’s Save On business activities, the Company recognizes revenues and the related direct costs of such revenue which includes carrier fees and dispatch costs as of the date the freight is delivered by the carrier which is when the performance obligation is satisfied. Customer payments received prior to delivery are recorded as a deferred revenue liability and related carrier fees if paid prior to delivery are recorded as a deferred expense asset. In accordance with ASC Topic 606, the Company recognizes revenue on a gross basis. Our payment terms for corporate customers are net 30 days from acceptance of delivery and individual customers generally must pay in advance. The Company does not incur incremental costs obtaining service orders from our Save On customers, however, if the Company did, because all of the Save On customer’s contracts are less than a year in duration, any contract costs incurred would be expensed rather than capitalized. The Company’s adoption of this ASC, resulted in no cumulative effect at January 1, 2018 and no change prospectively to the Company’s results of operations or financial condition. The revenue that the Company recognizes arises from service orders it receives from its Save On customers. The Company’s performance obligations under these service orders correspond to each delivery of a vehicle that the Company makes for its customer under the service orders; as a result, each service order generally contains only one performance obligation based on the delivery to be completed. For the Company’s Prime and Shypdirect business activities, the Company recognizes revenues and the related direct costs of such revenue which generally include compensation and related benefits, gas costs, insurance, parking and tolls, truck rental fees, and maintenance fees as of the date the freight is delivered which is when the performance obligation is satisfied. In accordance with ASC Topic 606, the Company recognizes revenue on a gross basis. Our payment terms are net seven days from acceptance of delivery. The Company does not incur incremental costs obtaining service orders from its Prime customers, however, if the Company did, because all of Prime and Shypdirect customer contracts are less than a year in duration, any contract costs incurred would be expensed rather than capitalized. The revenue that the Company recognizes arises from deliveries of packages on behalf of the Company’s customers. Primarily, the Company’s performance obligations under these service orders correspond to each delivery of packages that the Company makes under the service agreements. Control of the package transfers to the recipient upon delivery. Once this occurs, the Company has satisfied its performance obligation and the Company recognizes revenue. Revenue disaggregation disclosure required pursuant to ASC 606 are disclosed in Note 13 – Segment Information.
Basic and Diluted Loss Per Share	Basic and diluted loss per share Pursuant to ASC 260-10-45, basic loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding for the periods presented. Diluted loss per share is computed by dividing net loss by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period. Potentially dilutive common shares consist of common stock issuable for stock warrants (using the treasury stock method) and shares issuable for convertible debt (using the as-if converted method). These common stock equivalents may be dilutive in the future. The following table presents a reconciliation of basic and diluted net (loss) income per share: Three Months Ended March 31, 2019 2018 (Loss) income per common share - basic: Net (loss) income $ (19,647,723 ) $ 60,925 Weighted average common shares outstanding - basic 5,229,764 570,106 Net (loss) income per common share - basic $ (3.76 ) $ 0.11 (Loss) income per common share - diluted: Numerator for (loss) income per common share - diluted $ (19,647,723 ) $ 60,925 Weighted average common shares outstanding - basic 5,229,764 570,106 Effect of dilutive securities: Convertible notes - 349,537 Series A preferred stock - 208,801 Weighted average common shares outstanding - diluted 5,229,764 1,128,444 Net (loss) income per common share - diluted $ (3.76 ) $ 0.05 Potentially dilutive common shares were excluded from the computation of diluted shares outstanding as they would have an anti-dilutive impact on the Company’s net losses and consisted of the following: March 31, 2019 March 31, 2018 Stock warrants 1,465,059 0 Convertible debt 4,415,776 0 Series A convertible preferred stock 8,333,333 0
Stock-Based Compensation	Stock-based compensation Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award. Through March 31, 2018, pursuant to ASC 505-50 – “Equity-Based Payments to Non-Employees”, all share-based payments to non-employees, including grants of stock options, were recognized in the consolidated financial statements as compensation expense over the service period of the consulting arrangement or until performance conditions are expected to be met. Using a Black-Scholes valuation model, the Company periodically reassessed the fair value of non-employee options until service conditions are met, which generally aligns with the vesting period of the options, and the Company adjusts the expense recognized in the consolidated financial statements accordingly. In June 2018, the FASB issued ASU No. 2018-07, Improvements to Nonemployee Share-Based Payment Accounting, which simplifies several aspects of the accounting for nonemployee share-based payment transactions by expanding the scope of the stock-based compensation guidance in ASC 718 to include share-based payment transactions for acquiring goods and services from non-employees. ASU No. 2018-07 is effective for annual periods beginning after December 15, 2018, including interim periods within those annual periods. Early adoption is permitted, but entities may not adopt prior to adopting the new revenue recognition guidance in ASC 606. The Company early adopted ASU No. 2018-07 in the second quarter of 2018 and there was no cumulative effect of adoption.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In July 2017, FASB issued ASU No. 2017-11, Earnings Per Share Distinguishing Liabilities from Equity Derivatives and Hedging Accounting for Certain Financial Instruments with Down Round Features In August 2018, the FASB issued ASU 2018-13 to modify the disclosure requirements on fair value measurements. The amendments are effective beginning after December 15, 2019. An entity is permitted to early adopt any removed or modified disclosures and delay adoption of the additional disclosures until the effective date. Most amendments should be applied retrospectively, but certain amendments will be applied prospectively. The Company is in the process of assessing the impact of the standard on the Company’s fair value disclosures. However, the standard is not expected to have an impact on the Company’s consolidated financial position, results of operations and cash flows. There are currently no other accounting standards that have been issued but not yet adopted that we believe will have a significant impact on our consolidated financial position, results of operations or cash flows upon adoption.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies and Basis of Presentation (Tables)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis	The Company measures certain financial instruments at fair value on a recurring basis. Assets and liabilities measured at fair value on a recurring basis are as follows at March 31, 2019 and December 31, 2018: At March 31, 2019 At December 31, 2018 Description Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Derivative liabilities — — $ 20,188,362 — — $ 7,888,684
Schedule of Reconciliation of Derivative Liability for Level 3 Inputs	A roll forward of the level 3 valuation financial instruments is as follows: For the Three Months Ended March 31, 2019 Balance at beginning of period $ 7,888,684 Gain on extinguishment of debt (246,111 ) Cumulative effect adjustment for change in derivative accounting (838,471 ) Change in fair value included in derivative expense 13,384,260 Balance at end of period $ 20,188,362
Schedule of Reconciliation of Basic and Diluted Net (Loss) Income Per Share	The following table presents a reconciliation of basic and diluted net (loss) income per share: Three Months Ended March 31, 2019 2018 (Loss) income per common share - basic: Net (loss) income $ (19,647,723 ) $ 60,925 Weighted average common shares outstanding - basic 5,229,764 570,106 Net (loss) income per common share - basic $ (3.76 ) $ 0.11 (Loss) income per common share - diluted: Numerator for (loss) income per common share - diluted $ (19,647,723 ) $ 60,925 Weighted average common shares outstanding - basic 5,229,764 570,106 Effect of dilutive securities: Convertible notes - 349,537 Series A preferred stock - 208,801 Weighted average common shares outstanding - diluted 5,229,764 1,128,444 Net (loss) income per common share - diluted $ (3.76 ) $ 0.05
Schedule of Potentially Dilutive Shares Excluded from Computation of Diluted Shares Outstanding	Potentially dilutive common shares were excluded from the computation of diluted shares outstanding as they would have an anti-dilutive impact on the Company’s net losses and consisted of the following: March 31, 2019 March 31, 2018 Stock warrants 1,465,059 0 Convertible debt 4,415,776 0 Series A convertible preferred stock 8,333,333 0

Accounts Receivable (Tables)

Accounts Receivable (Tables)	3 Months Ended
	Mar. 31, 2019
Receivables [Abstract]
Schedule of Accounts Receivable	At March 31, 2019 and December 31, 2018, accounts receivable, net consisted of the following: March 31, 2019 December 31, 2018 Accounts receivable $ 1,280,922 $ 775,772 Allowance for doubtful accounts - - Accounts receivable, net $ 1,280,922 $ 775,772

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	At March 31, 2019 and December 31, 2018, property and equipment consisted of the following: Useful Life March 31, 2019 December 31, 2018 Delivery trucks and vehicles 5 - 6 years $ 899,139 $ 1,033,397 Less: accumulated depreciation (124,045 ) (96,566 ) Property and equipment, net $ 775,094 $ 936,831

Intangible Asset (Tables)

Intangible Asset (Tables)	3 Months Ended
	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Asset	At March 31, 2019 and December 31, 2018, intangible asset consisted of the following: Useful life March 31, 2019 December 31, 2018 Customer relationship 5 year $ 5,235,515 $ 5,235,515 Less: accumulated amortization (828,957 ) (567,181 ) $ 4,406,558 $ 4,668,334
Schedule of Future Amortization Expense	Amortization of intangible assets attributable to future periods is as follows: Year ending March 31: Amount 2020 $ 1,047,103 2021 1,047,103 2022 1,047,103 2023 1,047,103 2024 218,146 $ 4,406,558

Convertible Promissory Notes _2

Convertible Promissory Notes Payable (Tables)	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Schedule of Fair Value of Derivative Liabilities Estimated Using Black-Sholes Valuation Model	During the three months ended March 31, 2019 and 2018, the fair value of the derivative liabilities was estimated using the Black-Sholes valuation model, Binomial valuation model, and the Monte-Carlo simulation model with the following assumptions: 2019 2018 Expected dividend rate - - Expected term (in years) 0.05 to 0.25 0.76 to 0.36 Volatility 228.1 % 276.5 % Risk-free interest rate 2.40 % 1.93 %
Schedule of Convertible Promissory Notes	At March 31, 2019 and December 31, 2018, convertible promissory notes are as follows: March 31, 2019 December 31, 2018 Principal amounts $ 2,733,918 $ 3,007,503 Put premium on stock-settled debt 385,385 - Principal amount – related party 500,000 - Total principal amount 3,619,303 3,007,503 Less: unamortized debt discount (1,050,184 ) (1,595,627 ) Convertible notes payable, net 2,569,119 1,411,876 Less: current portion of convertible notes payable (2,569,119 ) (1,411,876 ) Convertible notes payable, net – long-term $ - $ -

Notes Payable (Tables)

Notes Payable (Tables)	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Schedule of Notes Payable	At March 31, 2019 and December 31, 2018, notes payable consisted of the following: March 31, 2019 December 31, 2018 Principal amounts $ 4,846,869 $ 2,189,666 Less: unamortized debt discount (849,342 ) (255,843 ) Principal amounts, net 3,997,527 1,933,823 Less: current portion of notes payable (3,618,790 ) (1,509,804 ) Notes payable – long-term $ 378,737 $ 424,019

Stockholders' Deficit (Tables)

Stockholders' Deficit (Tables)	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Summary of Warrant Activities	Warrant activities for the three months ended March 31, 2019 are summarized as follows: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Balance Outstanding December 31, 2018 1,648,570 $ 0.00 1.47 $ 2,472,655 Granted 44,000 1.40 Change is warrants related to dilutive rights (227,511 ) 0.00 Balance Outstanding March 31, 2019 1,465,059 $ 0.04 1.25 $ 5,797,165 Exercisable, March 31, 2019 1,465,059 $ 0.04 1.25 $ 5,797,165

Operating Lease Right-of-Use _2

Operating Lease Right-of-Use ('ROU') Assets And Operating Lease Liabilities (Tables)	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Schedule of Right of Use Asset	At March 31, 2019, right-of-use asset (“ROU”) is summarized as follows: March 31, 2019 Office lease right of use asset $ 631,723 Less: accumulated amortization into rent expense (29,498 ) Right of use asset, net $ 602,225
Schedule of Operating Lease Liability Related to ROU Asset	At March 31, 2019, operating lease liability related to the ROU asset is summarized as follows: March 31, 2019 Lease liability related to office lease right of use asset $ 616,281 Less: current portion of lease liability (99,395 ) Lease liability – long-term $ 516,886
Schedule of Lease Payments Due Under Operating Leases	At March 31, 2019, future minimum base lease payments due under non-cancelable operating leases is as follows: Year Amount 2019 (remainder of year) $ 126,000 2020 168,000 2021 173,040 2022 173,040 2023 173,040 Total $ 813,120

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
Schedule of Information by Reportable Segment	Information with respect to these reportable business segments for the three months ended March 31, 2019 and 2018 was as follows: For the Three Months ended March 31, 2019 2018 Revenues: Save On $ 1,131,525 $ 1,177,763 Prime 5,396,060 - Shypdirect 407,147 - 6,934,732 1,177,763 Depreciation and amortization: Save On - - Prime 308,816 - Shypdirect - - 308,816 - Interest expense: Save On - - Prime 652,829 - Shypdirect - - Other (a) 594,124 148,253 1,246,953 148,253 Net (loss) income: Save On (12,937 ) (7,270 ) Prime (2,308,392 ) - Shypdirect (617,695 ) - Other (a) (16,708,699 ) 68,195 $ (19,647,723 ) $ 60,925 March 31, 2019 December 31, 2018 Identifiable long-lived tangible assets at March 31, 2019 and December 31, 2018 by segment Prime $ 775,094 $ 936,831 Shypdirect - - $ 775,094 $ 936,831 (a) The Company does not allocate any general and administrative expense of its holding company activities to its reportable segments, because these activities are managed at the corporate level.

Subsequent Events (Tables)

Subsequent Events (Tables)	3 Months Ended
	Mar. 31, 2019
Subsequent Events [Abstract]
Summary of Debt Modifications and Warrants Cancellations	In connections with the debt modifications and warrants cancellations discussed above, on the Modification Date, the Company recorded a gain on debt extinguishment of $43,745,975 which consists of the following. Gain on Extinguishment on Modification Date Gain from reversal of derivative liabilities on Modification Date $ 61,841,708 Fair value of common shares issued on Modification Date (17,934,000 ) Write-off of remaining debt discount (1,013,118 ) Reversal of put premium on stock-settled debt related cancellation of conversion terms 385,385 Reduction of principal and interest balances due 466,000 Gain of debt extinguishment $ 43,745,975

Organization and Business Ope_2

Organization and Business Operations (Details Narrative) - $ / shares	Jul. 16, 2018	Mar. 30, 2017	Mar. 31, 2019	Dec. 31, 2018	Jun. 18, 2018
Percentage of controlling interest retained		80.00%
Acquisition of business entity, percentage					100.00%
Proposed increase of preferred stock	10,000,000
Proposed increase of preferred stock, par value	$ 0.001		$ 0.001	$ 0.001
Reverse stock split, ratio	1-for-250
May 1, 2019 [Member] | Share Exchange Agreement [Member] | Steven Yariv [Member]
Number of common stock shares return			1,000,000
Number of options granted to employees			80,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies and Basis of Presentation (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Jan. 02, 2019	Dec. 31, 2017
Net loss	$ (19,647,723)	$ 60,925
Net cash used in operations	(1,983,978)	(13,309)
Accumulated deficit	(34,417,573)		$ (15,222,936)
Shareholders' deficit	(24,117,542)	$ (714,212)	(7,737,294)		$ (775,137)
Working capital deficit	29,045,146
Cash equivalents
Cash in excess of FDIC limits
Amortized period	5 years		5 years
Fair value of derivative liabilities			$ 838,471
Premium liability			$ 385,385
Cumulative adjustment to accumulated deficit				$ 453,086
Minimum [Member]
Property and equipment, estimated useful lives	5 years
Maximum [Member]
Property and equipment, estimated useful lives	6 years
May 1, 2019 [Member] | Share Exchange Agreement [Member] | Steven Yariv [Member]
Number of common stock shares return	1,000,000

Summary of Significant Accoun_5

Summary of Significant Accounting Policies and Basis of Presentation - Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Derivative liabilities	$ 20,188,362	$ 7,888,684
Level 1 [Member]
Derivative liabilities
Level 2 [Member]
Derivative liabilities
Level 3 [Member]
Derivative liabilities	$ 20,188,362	$ 7,888,684

Summary of Significant Accoun_6

Summary of Significant Accounting Policies and Basis of Presentation - Schedule of Reconciliation of Derivative Liability for Level 3 Inputs (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Gain on extinguishment of debt	$ 93,871
Level 3 [Member]
Balance at beginning of period	7,888,684
Gain on extinguishment of debt	(246,111)
Cumulative effect adjustment for change in derivative accounting	(838,471)
Change in fair value included in derivative expense	13,384,260
Balance at end of period	$ 20,188,362

Summary of Significant Accoun_7

Summary of Significant Accounting Policies and Basis of Presentation - Schedule of Reconciliation of Basic and Diluted Net (Loss) Income Per Share (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Accounting Policies [Abstract]
Net (loss) income	$ (19,647,723)	$ 60,925
Weighted average common shares outstanding - basic	5,229,764	570,106
Net (loss) income per common share - basic	$ (3.76)	$ 0.11
Numerator for (loss) income per common share - diluted	$ (19,647,723)	$ 60,925
Effect of dilutive securities convertible notes		349,537
Effect of dilutive securities series A preferred stock		$ 208,801
Weighted average common shares outstanding - diluted	5,229,764	1,128,444
Net (loss) income per common share - diluted	$ (3.76)	$ 0.05

Summary of Significant Accoun_8

Summary of Significant Accounting Policies and Basis of Presentation - Schedule of Potentially Dilutive Shares Excluded from Computation of Diluted Shares Outstanding (Details) - shares	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Stock Warrants [Member]
Antidilutive securities excluded from computation of earnings per share	1,465,059	0
Convertible Debt [Member]
Antidilutive securities excluded from computation of earnings per share	4,415,776	0
Series A Convertible Preferred Stock [Member]
Antidilutive securities excluded from computation of earnings per share	8,333,333	0

Accounts Receivable - Schedule

Accounts Receivable - Schedule of Accounts Receivable (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Receivables [Abstract]
Accounts receivable	$ 1,280,922	$ 775,772
Allowance for doubtful accounts
Accounts receivable, net	$ 1,280,922	$ 775,772

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 47,040	$ 0
Delivery trucks and vehicles	185,514
Accumulated depreciation	19,561
Proceeds from sale of property and equipment	81,000
Reduction in notes payable	37,931
Impairment loss	$ 47,022

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018
Less: accumulated depreciation	$ (124,045)	$ (96,566)
Property and equipment, net	$ 775,094	$ 936,831
Minimum [Member]
Property and equipment, useful life	5 years
Maximum [Member]
Property and equipment, useful life	6 years
Delivery Trucks and Vehicles [Member]
Property and equipment, gross	$ 899,139		$ 1,033,397
Delivery Trucks and Vehicles [Member] | Minimum [Member]
Property and equipment, useful life	5 years
Delivery Trucks and Vehicles [Member] | Maximum [Member]
Property and equipment, useful life	6 years

Intangible Asset (Details Narra

Intangible Asset (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 261,776	$ 0

Intangible Asset - Schedule of

Intangible Asset - Schedule of Intangible Asset (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Intangible assets, gross	$ 5,235,515	$ 5,235,515
Less: accumulated amortization	(828,957)	(567,181)
Intangible assets, net	$ 4,406,558	$ 4,668,334
Customer Relationships [Member]
Intangible assets, useful life	5 years

Intangible Asset - Schedule o_2

Intangible Asset - Schedule of Future Amortization Expense (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
2020	$ 1,047,103
2021	1,047,103
2022	1,047,103
2023	1,047,103
2024	218,146
Amortization of intangible assets	$ 4,406,558	$ 4,668,334

Convertible Promissory Notes _3

Convertible Promissory Notes Payable (Details Narrative) - USD ($)

Mar. 13, 2019

Dec. 31, 2018

Dec. 27, 2018

Jun. 18, 2018

Jan. 03, 2018

Jun. 30, 2017

Apr. 25, 2017

Mar. 31, 2017

Mar. 31, 2019

Mar. 31, 2018

Dec. 31, 2018

Aug. 31, 2018

Aug. 08, 2017

Jun. 02, 2017

Proceeds from convertible promissory note

$ 500,000

Payments of debt issuance costs

1,009,714

Debt conversion amount

63,581

Derivative liability (expense) income

(13,384,260)

216,448

Amortization of debt discount

545,443

$ 125,753

RDW Capital, LLC [Member]

Debt, principal balance

$ 240,000

$ 240,000

240,000

$ 240,000

Purchase price

$ 30,000

Debt instrument interest rate

12.00%

Percentage of common stock option of lowest VWAP

50.00%

Increased interest rate per month

24.00%

Advance from lender

$ 15,000

$ 15,000

Convertible Debt [Member] | Bellridge Capital, LLC. [Member]

Percentage of warrant purchase

2.00%

Warrant exercise price

$ 100

Red Diamond Partners, LLC [Member]

Debt, principal balance

270,000

$ 270,000

270,000

Notes payable

$ 270,000

270,000

Red Diamond Partners, LLC [Member] | Convertible Promissory Note [Member]

Payment of principal and interest

$ 270,000

Increased interest rate per month

18.00%

Securities Purchase Agreement [Member] | Red Diamond Partners, LLC [Member]

Purchase price

$ 350,000

Transaction costs

$ 5,000

Debt instrument interest rate

12.00%

Percentage of common stock option of lowest VWAP

65.00%

Convertible promissory notes default amount

$ 25,000

Securities Purchase Agreement [Member] | Red Diamond Partners, LLC [Member] | Initial Tranche [Member]

Debt, principal balance

100,000

Proceeds from convertible promissory note

95,000

Debt original issue discount

$ 5,000

Note maturity date

Apr. 25, 2018

Each tranche matures term

Each tranche will mature 1 year after the date of such funding.

Securities Purchase Agreement [Member] | Red Diamond Partners, LLC [Member] | Second Tranche [Member]

Debt, principal balance

$ 85,000

Securities Purchase Agreement [Member] | Red Diamond Partners, LLC [Member] | Third Tranche [Member]

Debt, principal balance

$ 85,000

Securities Purchase Agreement [Member] | Red Diamond Partners, LLC [Member] | Fourth Tranche [Member]

Debt, principal balance

$ 85,000

Securities Purchase Agreement [Member] | Red Diamond Partners, LLC [Member] | Maximum [Member]

Debt, principal balance

$ 355,000

Securities Purchase Agreement [Member] | Lender [Member] | Bellridge Capital, LLC. [Member]

Debt, principal balance

$ 2,497,503

Purchase price

1,665,000

Debt original issue discount

$ 832,503

Note maturity date

Dec. 18, 2019

Debt instrument interest rate

10.00%

Percentage of common stock option of lowest VWAP

65.00%

Payments of debt issuance costs

$ 177,212

Debt interest monthly payments

$ 156,219

$ 232,940

Repayment of loan percentage

125.00%

Debt converted conversion percentage

2.00%

Percentage of warrant purchase

4.75%

Percentage on membership interests

100.00%

Proceeds from subsequent offering

$ 5,000,000

Proceeds from subsequent offering description

The Company shall use 20% of the gross proceeds of the Subsequent Offering and shall make payment to the Holder of an amount in cash equal to the product of (i) the sum of (x) the then outstanding principal amount of this Note and (y) all accrued but unpaid interest, multiplied by (ii) (x) 110%, if the Prepayment Date is within 90 days of the date hereof the Closing Date (as defined in the Purchase Agreement), or (y) 125%, if the Prepayment Date is after the 90th day following the Closing Date, to which calculated amount the Company shall add all other amounts owed pursuant to this Note, including, but not limited to, all Late Fees and liquidated damages.

Registration rights agreement description

The Company fails to pay any of these partial liquidated damages in full within seven days after the date payable, the Company will pay interest thereon at a rate of 18% per annum to the Holder, accruing daily from the date such partial liquidated damages are due until such amounts, plus all such interest thereon, are paid in full.

Aggregate purchase price of warrant

$ 100

Warrant term

2 years

Debt conversion price per share

$ 1.50

Securities Purchase Agreement [Member] | Placement Agent [Member] | Bellridge Capital, LLC. [Member]

Payments of debt issuance costs

$ 120,000

Percentage of warrant purchase

4.75%

Aggregate purchase price of warrant

$ 100

Warrant term

2 years

Convertible Note Agreement [Member] | Individual [Member]

Payment of principal and interest

$ 31,902

Debt converted conversion percentage

18.00%

Notes payable

$ 500,000

Debt instrument, description

Commencing on April 11, 2019, and continuing on the eleventh day of each month thereafter, payments of interest only on the outstanding principal balance of this Note of $7,500 shall be due and payable. Commencing on October 11, 2019 and continuing on the eleventh day of each month thereafter through April 11, 2021, payments of principal and interest of $31,902 shall be made, if not sooner converted as provided in the note agreement.

Convertible debt

$ 7,500

Debt conversion price per share

$ 1.37

Debt conversion amount

$ 100,000

Conversion description

All past due principal and interest on this Note shall bear interest from maturity of such principal or interest (in wha1ever manner same may be brought about) until paid at the lesser of (i) 20% per annum, or (ii) the highest non-usurious rate allowed by applicable law. This Note may be converted by Holder at any time in principal amounts of $100,000 in accordance with the terms by delivery of written notice to the Company, into that number of shares of common stock equal to the amount obtained by dividing the portion of the aggregate principal amount of this Note that is being converted by $1.37.

Convertible Promissory Notes _4

Convertible Promissory Notes Payable - Schedule of Fair Value of Derivative Liabilities Estimated Using Black-Sholes Valuation Model (Details)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Dividend Rate [Member]
Fair value derivative liabilities percentage	0.00%	0.00%
Expected Term [Member] | Minimum [Member]
Fair value derivative liabilities term (in years)	18 days	9 months 3 days
Expected Term [Member] | Maximum [Member]
Fair value derivative liabilities term (in years)	2 months 30 days	4 months 9 days
Volatility [Member]
Fair value derivative liabilities percentage	228.10%	276.50%
Risk Free Interest Rate [Member]
Fair value derivative liabilities percentage	2.40%	1.93%

Convertible Promissory Notes _5

Convertible Promissory Notes Payable - Schedule of Convertible Promissory Notes (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Less: current portion of convertible notes payable	$ (2,069,119)	$ (1,411,876)
Convertible Promissory Notes [Member]
Principal amounts	2,733,918	3,007,503
Put premium on stock-settled debt	385,385
Principal amount - related party	500,000
Total principal amount	3,619,303	3,007,503
Less: unamortized debt discount	(1,050,184)	(1,595,627)
Convertible notes payable, net	2,569,119	1,411,876
Less: current portion of convertible notes payable	(2,569,119)	(1,411,876)
Convertible notes payable, net - long-term

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	Mar. 31, 2019	Mar. 06, 2019	Jan. 31, 2019	Jan. 28, 2019	Jan. 24, 2019	Jan. 14, 2019	Oct. 12, 2018	Oct. 02, 2018	Sep. 20, 2018	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2018
Payment of notes payable										$ 2,033,973
Proceeds from promissory notes										3,521,120
Secured Merchant Loans [Member]
Notes payable liabilities assumed	$ 944,281									944,281
Payment of notes payable										57,355
Notes payable, related parties	127,496									127,496	$ 157,951		$ 157,951
Proceeds from promissory notes									$ 375,000
Debt instrument, periodic payment									3,724
Promissory Notes [Member] | Individuals [Member]
Notes payable			$ 26,900
Debt instrument interest rate			15.00%
Convertible debt			$ 77,090
Warrant issued			1,000
Warrant purchase of shares			1,000
Warrant exercise price			$ 1
Warrant term			5 years
Promissory Notes [Member] | Seven Individuals [Member]
Notes payable	$ 1,371,250									$ 1,371,250
Warrant issued										43,000
Warrant purchase of shares	43,000									43,000
Warrant term	5 years									5 years
Proceeds from promissory notes										$ 1,185,000
Unamortized debt discount	$ 146,250									$ 146,250
Debt due date, description										These Notes are due between 45 and 273 days from the respective Note date.
Promissory Notes [Member] | Seven Individuals [Member] | Minimum [Member]
Warrant exercise price	$ 1									$ 1
Promissory Notes [Member] | Seven Individuals [Member] | Maximum [Member]
Warrant exercise price	$ 2.10									$ 2.10
Promissory Notes [Member] | Individual [Member]
Payment of notes payable										$ 1,098,971
Unamortized debt discount	$ 107,279									107,279
Secured Merchant Loan [Member]
Notes payable							$ 420,000	$ 209,850	521,250
Proceeds from promissory notes							254,552	137,962
Debt original issue discount							123,314	59,850	$ 146,250
Debt instrument, periodic payment							3,000	1,749
Repayment of principal amount							31,634
Origination fees							$ 10,500	12,038
Unamortized debt discount	164,769									164,769	86,248		86,248
Notes and loans payable	383,669									383,669	171,752		171,752
One Secured Merchant Loan [Member]
Notes payable	483,061					$ 764,500				483,061	190,125		190,125
Proceeds from promissory notes						316,637
Debt instrument, periodic payment						6,371
Repayment of principal amount						223,329
Origination fees						10,034
Unamortized debt discount	188,407					$ 214,500				188,407	74,169		74,169
Second Secured Merchant Loan [Member]
Notes payable					$ 417,000
Payment of notes payable										774,326
Proceeds from promissory notes					292,002
Debt instrument, periodic payment					3,972
Origination fees					7,998
Unamortized debt discount					$ 117,000
Secured Merchant Loan One [Member]
Notes payable								139,900
Proceeds from promissory notes								92,000
Debt original issue discount								39,900
Debt instrument, periodic payment								1,166
Origination fees								$ 8,000
Unamortized debt discount	0									0	51,371		51,371
Notes and loans payable	0									0	128,726		128,726
Third Secured Merchant Loan [Member]
Notes payable				$ 759,000
Proceeds from promissory notes				315,097
Debt instrument, periodic payment				4,897
Repayment of principal amount				209,153
Origination fees				25,750
Unamortized debt discount				$ 209,000
Fourth Secured Merchant Loan [Member]
Notes payable		$ 1,199,200
Proceeds from promissory notes		652,387
Debt instrument, periodic payment		11,993
Repayment of principal amount		69,327
Origination fees		78,286
Unamortized debt discount	229,195	$ 399,200								229,195
Notes and loans payable	577,867									577,867
Fourth Secured Merchant Loan [Member] | April 10, 2019 [Member]
Repayment of principal amount	703,899
Promissory Notes [Member] | Entities or Individuals [Member]
Notes payable liabilities assumed	297,005									297,005
Payment of notes payable										25,000			40,000
Notes and loans payable	$ 65,000									$ 65,000	130,000		130,000
Promissory Notes [Member] | Entities or Individuals [Member] | Minimum [Member]
Debt instrument interest rate	7.00%									7.00%
Promissory Notes [Member] | Entities or Individuals [Member] | Maximum [Member]
Debt instrument interest rate	10.00%									10.00%
Senior Secured Demand Promissory Notes [Member]
Proceeds from promissory notes											699,955
Debt original issue discount											70,000		70,000
Debt instrument, periodic payment											220,000
Origination fees											45
Additional notes payable borrowed											770,000		770,000
Senior Secured Demand Promissory Notes [Member] | Entities or Individuals [Member]
Notes payable	$ 550,000									$ 550,000	505,945		505,945
Unamortized debt discount	0									0	44,055		44,055
Previous Promissory Notes [Member] | Seven Individuals [Member]
Notes payable	40,000									40,000
Two Separate Promissory Notes [Member]
Notes payable	165,000									165,000
Payment of notes payable										55,000
Notes payable, related parties	103,333									103,333
Proceeds from promissory notes										150,000
Debt original issue discount	15,000									15,000
Unamortized debt discount	6,667									6,667
Equipment Notes Payable [Member]
Notes payable liabilities assumed	523,207									523,207
Notes and loans payable	402,923									402,923	488,289		488,289
Equipment Notes Payable [Member] | Auto Financing Agreement [Member]
Notes and loans payable	$ 205,207									$ 205,207	$ 161,036		$ 161,036
Equipment Notes Payable [Member] | Minimum [Member]
Debt instrument interest rate											6.00%		6.00%
Equipment Notes Payable [Member] | Maximum [Member]
Debt instrument interest rate											9.40%		9.40%

Notes Payable - Schedule of Not

Notes Payable - Schedule of Notes Payable (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Less: current portion of notes payable	$ (3,618,790)	$ (1,509,804)
Notes payable - long-term	378,737	424,019
Notes Payable [Member]
Principal amounts	4,846,869	2,189,666
Less: unamortized debt discount	(849,342)	(255,843)
Principal amounts, net	3,997,527	1,933,823
Less: current portion of notes payable	(3,618,790)	(1,509,804)
Notes payable - long-term	$ 378,737	$ 424,019

Stockholders' Deficit (Details

Stockholders' Deficit (Details Narrative) - USD ($)	Feb. 25, 2019	Dec. 27, 2018	Mar. 31, 2019	Dec. 31, 2018	Jul. 16, 2018
Preferred stock, authorized			10,000,000	10,000,000
Preferred stock, par value			$ 0.001	$ 0.001	$ 0.001
Value of stock issued for service rendered			$ 2,750,808
Measurement Input, Expected Dividend Rate [Member]
Fair value of valuation assumptions			0
Measurement Input, Price Volatility [Member]
Fair value of valuation assumptions			2.281
Measurement Input, Risk Free Interest Rate [Member]
Fair value of valuation assumptions			0.0240
Warrants [Member]
Warrants expiration term			5 years
Warrant issued			44,000
Warrant purchase of shares			44,000
Fair value of warrants			$ 63,581
Maximum [Member] | Warrants [Member]
Warrant exercise price			$ 2.10
Minimum [Member] | Warrants [Member]
Warrant exercise price			$ 1
Chief Executive Officer [Member]
Number of stock issued for service rendered	2,670,688
Value of stock issued for service rendered	$ 2,750,808
Shares issued, price per share	$ 1.03
Stock-based compensation	$ 2,750,808
Lender [Member] | Purchase Agreement [Member]
Warrants expiration term			2 years
Percentage of fully diluted outstanding common stock		2.00%
Aggregate purchase price of warrants			$ 100
Lender [Member] | Purchase Agreement [Member] | Maximum [Member]
Percentage of fully diluted outstanding common stock			4.75%
Placement Agent [Member] | Purchase Agreement [Member]
Warrants expiration term			2 years
Aggregate purchase price of warrants			$ 100
Placement Agent [Member] | Purchase Agreement [Member] | Maximum [Member]
Percentage of fully diluted outstanding common stock			4.75%
Series A Convertible Preferred Stock [Member]
Preferred stock, authorized			4,000,000	4,000,000
Preferred stock, par value			$ 0.001	$ 0.001
Preferred stock, stated value			$ 1
Dividends payable rate			7.00%
Series A Convertible Preferred Stock [Member] | July 2018 [Member]
Preferred stock, authorized			10,000,000
Preferred Stock [Member]
Dividends payable rate			130.00%
Debt conversion price, per share			$ 20.83
Debt conversion beneficial ownership, percent			4.99%
Common Stock [Member]
Debt conversion beneficial ownership, percent			19.99%
Cumulative Preferred Stock [Member]
Undeclared cumulative preferred stock dividends			$ 630,000
Preferred Stock Series A [Member]
Number of stock issued for service rendered
Value of stock issued for service rendered
Preferred Stock Series A [Member] | April 9, 2019 [Member]
Number of common stock shares issued during the period			2,600,000

Stockholders' Deficit - Summary

Stockholders' Deficit - Summary of Warrant Activities (Details) - Stock Warrants [Member]	3 Months Ended
	Mar. 31, 2019USD ($)$ / sharesshares
Number of Warrants Balance Outstanding Beginning | shares	1,648,570
Number of Warrants Granted | shares	44,000
Number of Warrants Change is warrants related to dilutive rights | shares	(227,511)
Number of Warrants Balance Outstanding Ending | shares	1,465,059
Number of Warrants Exercisable Ending Balance | shares	1,465,059
Weighted Average Exercise Price Balance Outstanding Beginning | $ / shares	$ 0
Weighted Average Exercise Price Granted | $ / shares	1.40
Weighted Average Change is warrants related to dilutive rights | $ / shares	0
Weighted Average Exercise Price Balance Outstanding Ending | $ / shares	0.04
Weighted Average Exercise Price Exercisable Ending Balance | $ / shares	$ 0.04
Weighted Average Remaining Contractual Term (Years) Balance Outstanding Beginning	1 year 5 months 20 days
Weighted Average Remaining Contractual Term (Years) Granted	0 years
Weighted Average Remaining Contractual Term (Years) Balance Outstanding Ending	1 year 2 months 30 days
Weighted Average Remaining Contractual Term (Years) Exercisable Ending Balance	1 year 2 months 30 days
Aggregate Intrinsic Value Balance Outstanding Beginning | $	$ 2,472,655
Aggregate Intrinsic Value Balance Outstanding Ending | $	5,797,165
Aggregate Intrinsic Value Exercisable Ending Balance | $	$ 5,797,165

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)	Jun. 18, 2018USD ($)	Mar. 31, 2019Integer
Number of lawsuits, pending | Integer		0
Employment Agreement [Member]
Executive's base salary | $	$ 520,000
Executive's base salary description	The executive's base salary will increase by $260,000 per year upon (i) Prime achieving revenue of $20 million on an annualized basis (the "Initial Target Goal") for four consecutive weeks; and (ii) each time Prime achieves revenue of an additional $10 million increment above the Initial Target Goal (i.e., $30 million, $40 million, $50 million, etc.) on an annualized basis for four consecutive weeks. Executive's base salary shall be subject to review annually by the Manager and may be increased (but not decreased).
Agreement expiration date	May 31, 2023
Operating lease, description	The Employment Term shall be automatically extended for additional one-year periods unless, at least sixty (60) days prior to the end of the expiration of the Employment Term.

Related Party Transactions an_2

Related Party Transactions and Balances (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended		5 Months Ended
	Feb. 28, 2019	Jan. 31, 2019	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Jul. 25, 2018
Accounts payable - related party			$ 350		$ 3,700
Proceeds from promissory notes			3,521,120
Notes payable - related party, net of debt discount			215,000		213,617
Amortization of debt discount			1,071,272	125,753
Former Majority Owner [Member]
Acquired balance due from former majority owner			14,019
Payment of cash acquired			489,174
Cash paid for acquisition			489,174
Repayment of related party debt			50,000
Due to related party			209,000		259,000
Employee [Member]
Due to related party			95,115		16,300
Spouse of Company's CEO [Member] | Promissory Notes [Member]
Repayment of related party debt	$ 230,000	$ 220,000			930,000
Convertible promissory notes					1,150,000
Proceeds from promissory notes					1,050,000
Debt original issue discount	$ 30,000		15,000		6,383	$ 100,000
Notes payable - related party, net of debt discount			215,000		213,617
Amortization of debt discount			21,383
Sublease Agreement [Member] | Affiliate [Member]
Carrier fees - related party affiliate			2,675	$ 3,600
Accounts payable - related party			350		$ 3,700
Convertible Note Agreement [Member] | Individual [Member]
Due to related party			$ 500,000

Operating Lease Right-of-Use _3

Operating Lease Right-of-Use ('ROU') Assets And Operating Lease Liabilities (Details Narrative) - USD ($)	Jan. 02, 2019	Dec. 31, 2018	Mar. 31, 2019	Mar. 31, 2018
Operating lease, rent expense			$ 42,056	$ 0
ASU 2016-02 [Member]
Operating lease, right-of-use asset and lease liabilities	$ 631,723
Lease Agreement [Member]
Operating lease, expiration date		Jan. 30, 2024
Operating lease, renewal term		5 years
Payments for security deposit	$ 28,000
Lease Agreement [Member] | From Lease Commencement Date to Last Day of Second Lease Year [Member]
Operating lease, monthly rent		$ 14,000
Lease Agreement [Member] | Twenty Fifth Month Of Commencement Date [Member]
Operating lease, monthly rent		$ 14,420

Operating Lease Right-of-Use _4

Operating Lease Right-of-Use ('ROU') Assets And Operating Lease Liabilities - Schedule of Right of Use Asset (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Leases [Abstract]
Office lease right of use asset	$ 631,723
Less: accumulated amortization into rent expense	(29,498)
Right of use asset, net	602,225
Lease liability related to office lease right of use asset	616,281
Less: current portion of lease liability	(99,395)
Lease liability - long-term	$ 516,886

Operating Lease Right-of-Use _5

Operating Lease Right-of-Use ('ROU') Assets And Operating Lease Liabilities - Schedule of Lease Payments Due Under Operating Leases (Details)	Mar. 31, 2019USD ($)
Leases [Abstract]
2019 (remainder of year)	$ 126,000
2020	168,000
2021	173,040
2022	173,040
2023	173,040
Total	$ 813,120

Concentrations (Details Narrati

Concentrations (Details Narrative)	3 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Sales Revenue, Net [Member] | One Customer [Member]
Concentration risk, percentage	82.80%	12.00%
Accounts Receivable [Member] | One Customer [Member]
Concentration risk, percentage	65.90%		54.50%
Accounts Payable [Member] | One Carrier [Member]
Concentration risk, percentage	10.00%	10.00%

Segment Information (Details Na

Segment Information (Details Narrative) - Integer	6 Months Ended	9 Months Ended
	Jun. 18, 2018	Mar. 31, 2019
Segment Reporting [Abstract]
Number of reportable segments	1	3

Segment Information - Schedule

Segment Information - Schedule of Information by Reportable Segment (Details) - USD ($)		3 Months Ended
		Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Revenues		$ 6,934,732	$ 1,177,763
Depreciation and amortization		308,816
Net (loss) income		(19,647,723)	60,925
Identifiable long-lived tangible assets		775,094		$ 936,831
Operating Segments [Member]
Revenues		6,934,732	1,177,763
Depreciation and amortization		308,816
Interest expense		1,246,953	148,253
Net (loss) income		(19,647,723)	60,925
Identifiable long-lived tangible assets		775,094		936,831
Operating Segments [Member] | Save On [Member]
Revenues		1,131,525	1,177,763
Depreciation and amortization
Interest expense
Net (loss) income		(12,937)	(7,270)
Operating Segments [Member] | Prime [Member]
Revenues		5,396,060
Depreciation and amortization		308,816
Interest expense		652,829
Net (loss) income		(2,308,392)
Identifiable long-lived tangible assets		775,094		936,831
Operating Segments [Member] | Shypdirect [Member]
Revenues		407,147
Depreciation and amortization
Interest expense
Net (loss) income		(617,695)
Identifiable long-lived tangible assets
Operating Segments [Member] | Other [Member]
Interest expense	[1]	594,124	148,253
Net (loss) income	[1]	$ (16,708,699)	$ 68,195
[1]	The Company does not allocate any general and administrative expense of its holding company activities to its reportable segments, because these activities are managed at the corporate level.

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)

May 08, 2019USD ($)

May 01, 2019USD ($)$ / sharesshares

Apr. 17, 2019USD ($)Integer

Apr. 15, 2019shares

Apr. 11, 2019USD ($)$ / shares

Apr. 09, 2019USD ($)shares

Jan. 24, 2019USD ($)

Jan. 14, 2019USD ($)

May 15, 2019USD ($)$ / sharesshares

Mar. 31, 2019USD ($)shares

Mar. 31, 2018USD ($)

Dec. 31, 2018USD ($)

Proceeds from promissory notes

$ 3,521,120

Debt coversion amount

63,581

Number of common stock issued for services, value

$ 2,750,808

Series A Convertible Preferred Stock [Member]

Debt instrument interest rate

7.00%

Warrants [Member]

Warrant purchase of shares | shares

44,000

Warrant term

5 years

One Secured Merchant Loan [Member]

Notes payable

$ 764,500

$ 483,061

$ 190,125

Proceeds from promissory notes

316,637

Debt original issue discount

214,500

$ 188,407

$ 74,169

Repayment of principal amount

223,329

Debt instrument, periodic payment

6,371

Origination fees

$ 10,034

Second Secured Merchant Loan [Member]

Notes payable

$ 417,000

Proceeds from promissory notes

292,002

Debt original issue discount

117,000

Debt instrument, periodic payment

3,972

Origination fees

$ 7,998

Subsequent Event [Member] | Executive Officer, Employees and Consultants [Member]

Shares issued price per shares | $ / shares

$ 8.85

Subsequent Event [Member] | Series A Convertible Preferred Stock [Member]

Number of restricted common stock issued | shares

2,600,000

Debt conversion shares | shares

4,000,000

Subsequent Event [Member] | Convertible Note Agreement [Member]

Notes payable

$ 2,000,000

Debt instrument, periodic payment

117,611

Convertible debt

$ 30,000

Debt instrument, description

Commencing on May 11, 2019, and continuing on the eleventh day of each month thereafter, payments of interest only on the outstanding principal balance of this Note of $30,000 shall be due and payable. Commencing on November 11, 2019 and continuing on the eleventh day of each month thereafter through April 11, 2021, payments of principal and interest of $117,611, if not sooner converted as provided in the note agreement.

Debt converted conversion percentage

18.00%

Conversion description

All past due principal and interest on this Note shall bear interest from maturity of such principal or interest until paid at the lesser of (i) 20% per annum, or (ii) the highest non-usurious rate allowed by applicable law.

Debt coversion amount

$ 100,000

Debt conversion price per share | $ / shares

$ 11.81

Subsequent Event [Member] | Offering of Equity [Member]

Proceeds from promissory notes

$ 4,000,000

Debt instrument, description

If the Company completes an offering of equity or equity linked securities (including warrants, convertible preferred stock, convertible debentures or convertible promissory note) which results in gross proceeds to the Company of at least $4,000,000, then the Company shall use a portion of the proceeds thereof to repay not less than half of the obligations then outstanding pursuant to the Note

Subsequent Event [Member] | Offering of Debt [Member]

Proceeds from promissory notes

$ 3,000,000

Debt instrument, description

If the Company completes an offering of debt which results in gross proceeds to the Company of at least $3,000,000, then the Company shall use a portion of the proceeds thereof to repay any remaining obligations then outstanding pursuant to the Note

Subsequent Event [Member] | Bellridge Capital, L.P [Member]

Notes payable

$ 2,223,918

Convertible debt

2,497,502

Reduction of convertible promissory debt

$ 1,800,000

Number of restricted common stock issued | shares

800,000

Beneficial ownership limitation, description

Such issuances will occur in increments of no fewer than the lesser of (i) 50,000 shares and (ii) the balance of the 800,000 shares owed. The "Beneficial Ownership Limitation" shall be 4.99% of the number of shares of the Company's common stock outstanding immediately after giving effect to the issuance of shares of common stock issuable pursuant to this Agreement.

Number of owed shares | shares

800,000

Percentage for beneficial ownership limitation

4.99%

Number of common stock issued | shares

100,000

Note maturity date

Aug. 31, 2020

Debt instrument interest rate

10.00%

Reduction of interest rate

5.00%

Derivative expense

$ 41,653,345

Subsequent Event [Member] | Bellridge Capital, L.P [Member] | Warrants [Member]

Number of restricted common stock issued | shares

360,000

Common stock outstanding percentage

4.75%

Number of warrants exercised | shares

240,000

Subsequent Event [Member] | Red Diamond Partners, LLC [Member]

Proceeds from promissory notes

$ 4,000,000

Convertible debt

$ 510,000

Note maturity date

Dec. 31, 2020

Debt instrument, description

If the Company completes an offering of equity or equity linked securities (including warrants, convertible preferred stock, convertible debentures or convertible promissory note) which results in gross proceeds to the Company of at least $4,000,000, then the Company shall use a portion of the proceeds thereof to repay not less than half of the obligations then outstanding pursuant to the notes.

Subsequent Event [Member] | Two Individuals [Member] | Consulting Services [Member]

Number of stock issued for service rendered | shares

30,000

Number of common stock issued for services, value

$ 265,500

Stock issued during period stock-based compensation

$ 265,500

Subsequent Event [Member] | Individual One [Member] | Consulting Services [Member]

Number of stock issued for service rendered | shares

15,000

Subsequent Event [Member] | Individual Two [Member] | Consulting Services [Member]

Number of stock issued for service rendered | shares

15,000

Subsequent Event [Member] | Steven Yariv [Member] | Share Exchange Agreement [Member]

Number of shares repurchased during the period | shares

1,000,000

Subsequent Event [Member] | Steven Yariv [Member] | Share Exchange Agreement [Member] | Certain Employees [Member]

Stock options available for grant | shares

80,000

Subsequent Event [Member] | Former Majority Owner [Member]

Advanced from related party

$ 400,000

Subsequent Event [Member] | One Secured Merchant Loan [Member]

Notes payable

$ 650,000

Proceeds from promissory notes

500,000

Debt original issue discount

150,000

Subsequent Event [Member] | One Secured Merchant Loan [Member] | June 2019 to August 2019 [Member]

Debt instrument, periodic payment

$ 216,667

Number of installments | Integer

3

Debt instrument, payment terms

Making three monthly installments of $216,667 beginning in June 2019 to August 2019.

Subsequent Event [Member] | Second Secured Merchant Loan [Member]

Notes payable

$ 1,242,000

Repayment of principal amount

362,961

Subsequent Event [Member] | Second Secured Merchant Loan [Member] | January 2019 [Member]

Proceeds from promissory notes

528,039

Debt original issue discount

342,000

Debt instrument, periodic payment

$ 10,265

Debt instrument, payment terms

Making daily payments of $10,265 on each business day until the loan amounts are paid in full

Origination fees

$ 9,000

Subsequent Event [Member] | Promissory Notes [Member] | Five Individuals [Member]

Notes payable

$ 435,000

Proceeds from promissory notes

390,000

Debt original issue discount

$ 45,000

Debt instrument, payment terms

These Notes are due in 45 days from the respective Note date.

Debt instrument, maturity period

45 days

Warrant purchase of shares | shares

5,000

Warrant exercise price | $ / shares

$ 5.26

Warrant term

5 years

Purchase of common stock awards | shares

5,000

Subsequent Events - Summary of

Subsequent Events - Summary of Debt Modifications and Warrants Cancellations (Details) - USD ($)	Apr. 09, 2019	Mar. 31, 2019	Mar. 31, 2018
Gain of debt extinguishment		$ 93,871
Subsequent Event [Member]
Gain from reversal of derivative liabilities on Modification Date	$ 61,841,708
Fair value of common shares issued on Modification Date	(17,934,000)
Write-off of remaining debt discount	(1,013,118)
Reversal of put premium on stock-settled debt related cancellation of conversion terms	385,385
Reduction of principal and interest balances due	466,000
Gain of debt extinguishment	$ 43,745,975