fuboTV (FUBO) 10-Q/A 11 Sep 19 2018 Q3 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Aug. 13, 2019
Document And Entity Information
Entity Registrant Name	Pulse Evolution Group, Inc.
Entity Central Index Key	0001484769
Document Type	10-Q/A
Document Period End Date	Sep. 30, 2018
Amendment Flag	true
Amendment Description	This Amendment No. 1 (this "Amendment") to Form 10-Q for the fiscal quarter ended September 30, 2018, amends Pulse Evolution Group, Inc.'s (formerly Recall Studios, Inc.) (the "Company") Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2018, which was originally filed with the Securities and Exchange Commission on November 10, 2018 (the "Original Filing"). In connection with the preparation of the Company's condensed consolidated financial statements as of and for the year ended December 31, 2018, the Company identified inadvertent errors in the accounting for deferred tax liabilities relating to the Company's acquisition of Evolution AI Corporation ("Evolution AI") in August 2018. This Amendment is being filed solely to restate the financial statements (i) for the accounting error described above and as further described in Notes 1 and 3 to the financial statements and (ii) for measurement period adjustments also related to the Company's acquisition of Evolution AI and as further described in Notes 1, 3 and 5. These adjustments had no effect on earnings or cash flows for any of the periods presented. No changes were made to Item 4. Controls and Procedures as our disclosure controls and procedures were already not considered effective. Generally, no changes have been made to the Original Filing other than (i) to add the information as described above, (ii) to update the cover page to this Amendment, and (iii) to provide updated certifications. This Amendment should be read in conjunction with the Original Filing. This Amendment speaks as of the date of the Original Filing and does not modify or update in any way the disclosures made in the Original Filing, except as required to reflect the revisions discussed above.
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		23,444,318
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2018

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Current assets
Cash	$ 36,551	$ 77,000
Prepaid expenses	685,200
Deposits and retainers	126,072	3,000
Total current assets	847,823	80,000
Property and equipment, net	76,987	6,000
Goodwill	148,054,846
Acquired and licensed technology, net	140,889,639
Total Assets	289,869,295	86,000
Current liabilities
Accounts payable	2,324,117	112,000
Accrued expenses	4,512,350
Amounts owed to related parties	840,364	515,000
Deposit on future sale of equity	55,000	55,000
Note payable	2,700,000
Note payable - related party	65,000
Convertible notes payable, net of discount	137,131	152,000
Convertible notes payable - related party	484,365	484,000
Warrant liability	3,714,541
Derivative liability	2,393,891	1,867,000
Total current liabilities	17,226,759	3,185,000
Deferred income taxes	36,944,000
Total liabilities	54,170,759	3,185,000
Commitments and Contingencies
Stockholders' Equity (Deficit):
Common stock, par value $0.0001, 300,000,000 shares authorized 214,557,207 and 79,797,533 shares issued and outstanding as of September 30, 2018 and December 31, 2017	21,456	8,000
Additional paid in capital	225,304,099	8,045,000
Shares to be issued	50,000
Non- controlling interest	28,618,442
Accumulated deficit	(18,295,687)	(11,153,000)
Total Stockholders' Equity (Deficit)	235,698,536	(3,099,000)
Total Liabilities and Stockholders' Equity (Deficit)	289,869,295	86,000
Series A Preferred Stock [Member]
Stockholders' Equity (Deficit):
Preferred stock value		1,000
Series B Preferred Stock [Member]
Stockholders' Equity (Deficit):
Preferred stock value
Series C Preferred Stock [Member]
Stockholders' Equity (Deficit):
Preferred stock value	126
Series X Preferred Stock [Member]
Stockholders' Equity (Deficit):
Preferred stock value	$ 100

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	214,557,207	79,797,533
Common stock, shares outstanding	214,557,207	79,797,533
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	5,000,000
Preferred stock, shares outstanding	0	5,000,000
Series B Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	1,000,000
Preferred stock, shares outstanding	0	1,000,000
Series C Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	41,000,000	41,000,000
Preferred stock, shares issued	1,262,491	1,424,491
Preferred stock, shares outstanding	1,262,491	1,424,491
Series X Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	1,000,000	0
Preferred stock, shares outstanding	1,000,000	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement [Abstract]
Revenue				$ 41,000
Cost of goods sold				8,000
Gross Profit				33,000
Operating Expenses:
Compensation	267,684	64,000	510,684	430,000
Stock based compensation	2,152,100		3,397,600
Professional services	35,000		35,000
General and administrative	470,961	162,000	862,461	325,000
Depreciation	2,890		2,890
Amortization - acquired and licensed technology	2,563,361		2,563,361
Total operating expenses	5,491,996	226,000	7,371,996	755,000
Loss from operations	(5,491,996)	(226,000)	(7,371,996)	(722,000)
Other Income (Expense)
Interest expense	(207,177)	(32,000)	(502,177)	(44,000)
Amortization of debt discount	(424,256)	(51,000)	(1,228,256)	(51,000)
Other income (expense)				1,000
Financing costs	(190,830)	(231,000)	(2,532,830)	(231,000)
Change in fair value of warrant liability	617,996		617,996
Change in fair value of derivative liability	830,545	(268,000)	3,269,545	11,905,000
Total Other Income (Expense)	626,278	(582,000)	(375,722)	11,580,000
Income (Loss) From Continuing Operations	(4,865,718)	(808,000)	(7,747,718)	10,858,000
Income (Loss) From Discontinued Operations:
Loss from operations of discontinued business component				(68,000)
Gain from sale of discontinued business component				57,000
Total Income (Loss) From Discontinued Operations				(11,000)
Net Income (Loss) Before Income Taxes	(4,865,718)	(808,000)	(7,747,718)	10,847,000
Income Tax Expense
Net Income (Loss)	(4,865,718)	(808,000)	(7,747,718)	10,847,000
Loss attributable to non-controlling interest	(605,461)		(605,461)
Net Income (Loss) Attributable to Recall Studios, Inc.	$ (4,260,257)	$ (808,000)	$ (7,142,257)	$ 10,847,000
Net income (loss) from continuing operations per common share
-Basic	$ (0.03)	$ (0.01)	$ (0.08)	$ 0.34
-Diluted	(0.03)	(0.01)	(0.08)	0.27
Net income (loss) from discontinued operations per common share
-Basic				0
-Diluted
Net income (loss)
-Basic	(0.03)	(0.01)	(0.07)	0.34
-Diluted	$ (0.03)	$ (0.01)	$ (0.07)	$ 0.27
Weighted average common shares outstanding
-Basic	142,576,353	79,393,777	103,173,589	32,156,987
-Diluted	142,576,353	79,393,777	103,173,589	39,547,717

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ (4,865,718)	$ (808,000)	$ (7,747,718)	$ 10,847,000
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation	2,890		2,890		$ 0
Amortization of acquired and licensed technology			2,563,361		0
Amortization of original issue discount			26,456
Financing cost	190,830	231,000	2,532,830	231,000
Common stock issued for commitment fee				55,000
Common stock issued for services			3,397,600	410,000
Elimination of non-controlling interest of discontinued operations				189,000
Change in fair value of warrant liability			(617,996)
Change in fair value of derivative liability	(830,545)	268,000	(3,269,545)	(11,905,000)
Amortization of debt discount and debt issuance cost			1,228,256	51,000
Changes in operating liabilities
Prepaid expenses and other current assets			(522,100)	(61,000)
Accounts payable			(71,043)	39,000
Accrued expenses			15,041	(16,000)
Net Cash Used in Operating Activities of Continuing Operations			(2,461,968)	(160,000)
Net Cash Used in Operating Activities of Discontinued Operations				(198,000)
Net Cash Used in Operating Activities			(2,461,968)	(358,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of note payable				270,000
Proceeds from issuance of convertible notes payable			1,327,050
Repayments of convertible notes payable			(1,251,531)	(40,000)
Proceeds from sale of common stock			2,346,000	152,000
Net Cash Provided by Financing Activities			2,421,519	382,000
Net Increase (Decrease) in Cash			(40,449)	24,000
Cash at Beginning of Period			77,000	77,000	77,000
Cash at End of Period	$ 36,551	$ 101,000	36,551	101,000	$ 77,000
Cash paid during the year for:
Interest			460,599
Income taxes paid
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Issuance of common stock upon conversion of notes payable			18,000
Issuance of common stock for commitment fee			118,000
Issuance of Series X Preferred Stock issued upon acquisition of Evolution AI			211,500,000
Minority share of losses of subsidiary			605,461
Conversion of 39,087,500 shares of Series C Preferred stock into 79,175,000 shares of common stock				$ 8,000

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Parenthetical)	9 Months Ended
	Sep. 30, 2017shares
Convertible Series C Preferred Stock [Member]
Number of shares converted	39,087,500
Common Shares [Member]
Number of shares converted	79,175,000

Organization and Basis of Opera

Organization and Basis of Operations	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Organization and Basis of Operations	Note 1 - Organization and Basis of Operations Nature of Business We are a market leader in the emerging virtual human likeness space, and the foremost developer of hyper-realistic digital humans - computer generated assets that appear to be human and can perform in live shows, virtual reality, augmented reality, holographic, 3D stereoscopic, web, mobile, interactive and artificial intelligence applications. We believe that digital humans will be ubiquitous in society, culture and industry. In the last decade, hyper-realistic digital humans have performed in movies such as The Curious Case of Benjamin Button or on stage such as the virtual performance of a digital Tupac Shakur at the Coachella Valley Music Festival. We expect that, in years to come, digital humans will not only perform for audiences on stage and in film, but they will also represent individual consumers as digital likeness avatars, in realistic and fantasy form, appearing and interacting on the consumer’s behalf in electronic and mobile communication, social media, video game, virtual reality, and augmented reality. The Company’s long-term goal is to be the ‘face’ of artificial intelligence, to provide a human form to interactive artificially intelligent computer beings that will be common in society, providing useful information and services to people in diverse industries, such as education, health care, telecommunications, defense, transportation and entertainment. Our leadership team is currently focused on applications of digital humans in entertainment. We believe the entertainment industry provides us with attractive near-term opportunities to put digital humans to work in proven performance-oriented business models, while also allowing us to use the visibility of our globally recognized celebrities to showcase our digital human technologies and their applications across other industries. Accordingly, our current business plan is to generate revenues from our digital human representations of three of the world’s best-known late celebrities - Michael Jackson, Elvis Presley and Marilyn Monroe - in full length entertainment experiences, brand marketing events and digital products. The Company has a long-term agreement with Company shareholder, the Estate of Michael Jackson, to share in the revenues of any commercial use of the digital likeness of Michael Jackson. The Company is also in negotiations regarding the amendment and re-instatement of rights agreements relating to the intellectual property of two other Company shareholders, the Estate of Marilyn Monroe and Authentic Brands Group / Elvis Presley Enterprises. We believe our specific business opportunity will be driven by the rapid evolution of the methods by which people access information and content through various forms of interactive electronic media. We believe that we are moving toward a world in which we will simply ask a computer a question and we will be given an answer, by a hyper-realistic digital human who possesses a universe of accurate and relevant information. Through our continued development of the world’s most advanced human animation technology, and our collaboration with the larger community of artificial intelligence pioneers, we expect that we will do more than just put a face on ‘AI.’ We intend to build your most knowledgeable teacher, your most trusted advisor, and in a digital world that reveals more possibilities each day, maybe even your best friend. Company History Recall Studios, Inc. was incorporated under the laws of the State of Florida in February 2009 under the name York Entertainment, Inc. The Company changed its name to Brick Top Productions, Inc. in October 2010, and to Carolco Pictures, Inc. in January 2015, both names relating to the Company’s then principal business of feature film entertainment. Effective November 29, 2017, the Company’s corporate name was changed to Recall Studios, Inc., and its stock symbol was changed to “BTOP.” On August 8, 2018, the Company entered into an agreement to acquire 99.7% of Evolution AI Corporation (EAI), a private corporation incorporated in the State of Florida in November 2017. EAI owned approximately 58% of Pulse Evolution Corporation (“Pulse”) (OTC Pink: PLFX), a corporation incorporated in the State of Nevada. The Company acquired its ownership interest in EAI by issuing Preferred X stock for a total consideration valued at $211,500,000. The financial statements as of September 30, 2018 reflect the assets and liabilities acquired from EAI and Pulse, including Goodwill and the Non-Controlling interest arising from the business combination. Going Concern The Company’s condensed consolidated financial statements have been prepared assuming that it will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. As reflected in the condensed consolidated financial statements, the Company had an accumulated deficit of $18,295,687 at September 30, 2018 and incurred a net loss for the nine months ended September 30, 2018 of $7,142,257 and utilized net cash used in operating activities of $2,461,968. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year from the date that the financial statements are issued. In addition, the Company’s independent public accounting firm in its audit report to the financial statements included in the 2017 Annual Report expressed substantial doubt about the Company’s ability to continue as a going concern. The condensed consolidated financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Management estimates that the current funds on hand and raising capital through proceeds from the sale of common stock subscriptions will be sufficient to continue operations through 2018. The ability of the Company to continue as a going concern is dependent on the Company’s ability to execute its strategy and in its ability to raise additional funds. Management is currently seeking additional funds, primarily through the issuance of equity securities for cash to operate its business. Management is also monetizing the Company’s intellectual property and seeks to increase operational revenues through its myriad applications which are available on various platforms. No assurance can be given that any future financing will be available, or operational revenues, or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, it may contain undue restrictions on our operations, in the case of debt financing or cause substantial dilution for our stock holders, in case or equity financing. Restatement In connection with the preparation of the Company’s condensed consolidated financial statements as of and for the fiscal year ended December 31, 2018, the Company identified an error whereby, the deferred tax liability on a temporary tax difference between tax and accounting basis on intangible assets had not been recognized. This error resulted in an understatement of the deferred tax liability and goodwill by $37.0 million. This Amendment is being filed solely to restate the condensed consolidated financial statements (i) for the accounting error described above and (ii) for measurement period adjustments also related to the Company’s acquisition of Evolution AI. A reconciliation of the previously reported condensed consolidated balance sheet as of September 30, 2018 and the restated September 30, 2018 condensed consolidated balance sheet is as follows: September 30, 2018 Measurement September 30, as Previously Period Effect of 2018 Reported Adjustment Restatement as Restated ASSETS Current assets Cash $ 36,551 $ - $ - $ 36,551 Prepaid expenses 685,200 - - 685,200 Deposits and retainers 126,072 - - 126,072 Total current assets 847,823 - - 847,823 Property and equipment, net 76,987 - - 76,987 Goodwill 81,267,181 29,843,665 36,944,000 148,054,846 Acquired and licensed technology, net 209,276,639 (68,387,000 ) - 140,889,639 Total assets $ 291,468,630 $ (38,543,335 ) $ 36,944,000 $ 289,869,295 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities Accounts payable $ 2,324,117 $ - $ - $ 2,324,117 Accrued expenses 5,774,685 (1,262,335 ) - 4,512,350 Amounts owed to related parties 840,364 - - 840,364 Deposit on future sale of equity 55,000 - - 55,000 Note Payable 2,700,000 - - 2,700,000 Note Payable - related parties 65,000 - - 65,000 Convertible notes payable, net of discount 137,131 - - 137,131 Convertible notes - related party 484,365 - - 484,365 Warrant liability 3,714,541 - - 3,714,541 Derivative liability 2,393,891 - - 2,393,891 Total current liabilities 18,489,094 (1,262,335 ) - 17,226,759 Deferred income taxes - - 36,944,000 36,944,000 Total liabilities 18,489,094 (1,262,335 ) 36,944,000 54,170,759 COMMITMENTS AND CONTINGENCIES (Note 16) Stockholders’ equity: Series A Preferred stock, par value $0.0001, 5,000,000 shares authorized, 0 shares issued and outstanding as of September 30, 2018 - - - - Series B Convertible Preferred stock, par value $0.0001, 1,000,000 shares authorized, 0 shares issued and outstanding as of September 30, 2018 - - - - Series C Convertible Preferred stock, par value $0.0001, 41,000,000 shares authorized, 1,262,491 shares issued and outstanding as of September 30, 2018 126 - - 126 Series X Convertible Preferred stock, par value $0.0001, 1,000,000 shares authorized, 1,000,000 shares issued and outstanding as of September 30, 2018 100 - - 100 Common stock par value $0.01: 400,000,000 shares authorized; 214,557,207 shares issued and outstanding as of September 30, 2018 21,456 - - 21,456 Additional paid-in capital 225,304,099 - - 225,304,099 Shares to be issued 50,000 50,000 Accumulated deficit (18,295,687 ) - (18,295,687 ) Non-controlling interest 65,899,442 (37,281,000 ) - 28,618,442 Total stockholders’ equity 272,979,536 (37,281,000 ) - 235,698,536 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 291,468,630 $ (38,543,335 ) $ 36,944,000 $ 289,869,295

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 - Summary of Significant Accounting Policies Reclassifications The accompanying consolidated financial statements include certain reclassifications of amounts in the December 31, 2017 financial statements in order to conform to the September 30, 2018 presentation. There were no changes to total assets, total liabilities or total stockholders’ equity. Reverse Stock Split In January 2017, the Company effected a 1-for-10,000 reverse stock split of the Company’s common stock. All shares and per-share amounts have been retroactively restated as of the earliest periods presented to reflect the stock split. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Those estimates and assumptions include depreciable lives of property and equipment, analysis of impairments of recorded goodwill, accruals for potential liabilities, assumptions made in valuing derivative liabilities and assumptions made in valuing stock instruments issued for services. Principles of Consolidation The Company’s consolidated subsidiaries and/or entities are as follows: Name of consolidated subsidiary or entity State or other Date of incorporation or formation (date of Attributable interest York Productions, LLC The State of Florida October 22, 2008 (June 1, 2010) 60 % York Productions II, LLC The State of Florida June 13, 2013 60 % Recall Studios, Inc. The State of Nevada March 30, 2016 (July 27, 2016) 100 % Evolution AI Corporation The State of Florida November 1, 2017(August 8, 2018) 99.7 % Pulse Evolution Corporation The State of Nevada May 13, 2013(August 8, 2018) 58 % The accompanying financial statements are consolidated and include the accounts of the Company and its majority owned subsidiaries. The consolidated accounts include 100% of the assets and liabilities of our majority owned subsidiaries, and the ownership interests of minority investors are recorded as a minority interest. All inter-company balances and transactions have been eliminated. York Productions, LLC and York Productions II, LLC are currently inactive. On June 15, 2017, Recall Studios, Inc. entered into a Purchase and Sale Agreement with Metropolitan Sound + Vision LLC, a South Carolina limited liability company. Pursuant to the Agreement, the Company agreed to sell to Metro all of the shares of common stock of S&G Holdings, Inc., a Tennessee corporation doing business as High Five Entertainment owned by the Company, which constitute 75% of the issued and outstanding shares of S&G. The assets, liabilities and results of operations of S&G have been reclassified to discontinued operations for financial statement presentation in 2017. The assets, liabilities and results of operations of Evolution AI Corporation have been consolidated from the date of acquisition and included in financial statement presentation as of September 30, 2018. The accompanying consolidated financial statements also include the accounts of Pulse Evolution Corporation (Pulse), from the date of acquisition until September 30, 2018. Pulse accounts includes its wholly owned subsidiaries including Pulse Entertainment Corporation, The Kopp Initiative, LLC, Pulse Digital Human Labs, Pulse Japan and Pulse Biologic, After-August Inc, EPLS, all of which had no activity during the period ended. All significant intercompany accounts and transactions have been eliminated in consolidation. Fair Value of Financial Instruments The Company follows the Financial Accounting Standards Board (FASB) Accounting Standards Codification for disclosures about fair value of its financial instruments and to measure the fair value of its financial instruments. The FASB Accounting Standards Codification establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The three levels of the fair value hierarchy are described below: Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3 Pricing inputs that are generally unobservable inputs and not corroborated by market data. Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument. The carrying amounts of the Company’s financial assets and liabilities, such as cash, other assets, accounts payable and accrued payroll, approximate their fair values because of the short maturity of these instruments. The carrying values of notes payable and convertible notes approximate their fair values due to the fact that the interest rates on these obligations are based on prevailing market interest rates. The carrying amount of the Company’s derivative liability of $2,393,891 as of September 30, 2018 and $1,867,000 as of December 31, 2017 was based on Level 3 measurements. The carrying amount of the Company’s warrant liability of $3,714,541 as of September 30, 2018 and $0 as of December 31, 2017 was also based on Level 3 measurements. Non-Controlling Interest Non-controlling interest represents the non-controlling interest holders’ proportionate share of the equity of the Company’s majority-owned subsidiaries. Non-controlling interest is adjusted for the non-controlling interest holders’ proportionate share of the earnings or losses and other comprehensive income (loss) and the non-controlling interest continues to be attributed its share of losses even if that attribution results in a deficit non-controlling interest balance. All Non-controlling interest was eliminated as part of the sale of S&G Holdings, Inc., a Tennessee corporation doing business as High Five Entertainment in 2017. Non-Controlling interest as of September 30, 2018 reflects 42% of the common stock of Pulse Evolution Corporation that the Company did not own. Non-Controlling of Evolution AI Corporation of 0.3% was excluded as its impact was deemed insignificant to the financial statements as a whole. Property and Equipment Property and equipment are stated at cost, less accumulated depreciation. Depreciation is provided on a straight-line basis over the estimated useful life of the related asset. Computers are depreciated over five years. Furniture and fixtures are depreciated over seven years. Impairment is reviewed on an annual basis and no impairment charge was necessary at September 30, 2018 or December 31, 2017. Acquired & Licensed Technology The Company acquired technology assets as a result of its acquisition of EAI and Pulse. Amortization is provided on a straight-line basis over the estimated useful life of 12 years of the related assets. Impairment is reviewed on an annual basis and no impairment charge was necessary at September 30, 2018. Revenue Recognition The Company’s Recall Studios subsidiary produces software applications for third-parties on a consulting basis. Effective January 1, 2018, the Company retroactively adopted the Financial Accounting Standards Board’s (the “FASB”) Accounting Standards Codification (“ASC”) 606 - Revenue from Contracts with Customers, which has no material impact on revenue reported on the years presented within these financial statements. Under ASC 606, the Company recognizes revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. The Company adopted ASC 606, Revenue from Contracts with Customers, which requires that upon revenue being generated, the Company will disaggregate revenue into categories that depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. Stock-Based Compensation The Company periodically issues stock options and warrants to employees and non-employees in non-capital raising transactions for services and for financing costs. The Company accounts for stock option and warrant grants issued and vesting to employees based on the authoritative guidance provided by FASB ASC 718 where the value of the award is measured on the date of grant and recognized as compensation expense on the straight-line basis over the vesting period. The Company accounts for stock option and warrant grants issued and vesting to non-employees in accordance with the authoritative guidance of the FASB ASC 718 where the value of the stock compensation is based upon the measurement date as determined at either a) the date at which a performance commitment is reached, or b) at the date at which the necessary performance to earn the equity instruments is complete. Options and warrants granted to non-employees are revalued each reporting period to determine the amount to be recorded as an expense in the respective period. As the options and warrants vest, they are valued on each vesting date and an adjustment is recorded for the difference between the value already recorded and the then current value on the date of vesting. In certain circumstances where there are no future performance requirements by the non-employee, option and warrant grants are immediately vested and the total stock-based compensation charge is recorded in the period of the measurement date. The fair value of the Company’s stock option and warrant grants are estimated using the Black-Scholes-Merton Option Pricing model, which uses certain assumptions related to risk-free interest rates, expected volatility, expected life of the stock options or warrants, and future dividends. Compensation expense is recorded based upon the value derived from the Black-Scholes-Merton Option Pricing model, and based on actual experience. The assumptions used in the Black-Scholes- Merton Option Pricing model could materially affect compensation expense recorded in future periods. Income (Loss) Per Share Basic income (loss) per share is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted income (loss) per share reflects the potential dilution, using the treasury stock method that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the income (loss) of the Company. In computing diluted income (loss) per share, the treasury stock method assumes that outstanding options and warrants are exercised and the proceeds are used to purchase common stock at the average market price during the period. Options and warrants may have a dilutive effect under the treasury stock method only when the average market price of the common stock during the period exceeds the exercise price of the options and warrants. For the nine months ended September 30, 2018, the dilutive impact of 239 warrants, Series C Preferred stock that can convert into 2,524,982 shares of common stock, Series X Preferred stock that can convert into 450,000,000 shares of common stock and notes that can convert into 5,276,810 shares of common stock have been excluded because their impact on the loss per share is anti-dilutive. For the nine months ended September 30, 2017, the dilutive impact of a note payable that can convert into 13 shares of common stock and warrants exercisable into 239 shares of common stock have been excluded because their impact on the income per share is anti-dilutive. For the nine months ended September 30 2017, the calculation of diluted earnings per share included convertible Series B Preferred stock that can convert into 2,000,000 shares of common stock, convertible Series C Preferred stock that can convert into 2,848,982 shares of common stock, and notes that can convert into 2,541,748 shares of common stock. The following table sets forth the computation of basic and diluted earnings per share: Nine months ended Three months ended September 30, 2018 2017 2018 2017 Earnings per share - Basic Income (Loss) for the period $ (7,142,257 ) $ 10,847,000 $ (4,260,257 ) $ (808,000 ) Basic average common stock outstanding 103,173,589 32,156,987 142,576,353 79,393,777 Net earnings per share $ (0.07 ) $ 0.34 $ (0.03 ) $ (0.01 ) Nine months ended Three months ended September 30, 2018 2017 2018 2017 Earnings per share - Diluted Income (Loss) for the period $ (7,142,257 ) $ 10,847,000 $ (4,260,257 ) $ (808,000 ) Basic average common stock outstanding 103,173,589 32,156,987 142,576,353 79,393,777 Diluted effect from preferred stock and convertible notes 0 7,390,730 0 0 Diluted average common stock outstanding 103,173,589 39,547,717 142,576,353 79,393,777 Net earnings per share $ (0.07 ) $ 0.27 $ (0.03 ) $ (0.01 ) Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company uses a Black- Scholes-Merton models, when the number of shares issuable is fixed, and a Binomial Lattice model, when the number of shares issuable is variable, to value the derivative instruments at inception and on subsequent valuation dates through the September 30, 2018 reporting date. The classification of derivative instruments, including whether such instruments should be recorded as liabilities on issuance and in subsequent periods, is evaluated at the end of each reporting period. Recently Issued Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014- 09, Revenue from Contracts with Customers. ASU 2014-09 is a comprehensive revenue recognition standard that will supersede nearly all existing revenue recognition guidance under current U.S. GAAP and replace it with a principle-based approach for determining revenue recognition. ASU 2014-09 will require that companies recognize revenue based on the value of transferred goods or services as they occur in the contract. The ASU also will require additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. ASU 2014-09 is effective for interim and annual periods beginning after December 15, 2017. Early adoption is permitted only in annual reporting periods beginning after December 15, 2016, including interim periods therein. Entities will be able to transition to the standard either retrospectively or as a cumulative-effect adjustment as of the date of adoption. The Company has adopted ASU 2014-09 in the first quarter of 2018. The adoption of ASU 2014-09 is not expected to have a material impact on the Company’s financial statements and related disclosures. In February 2016, the FASB issued ASU No. 2016-02, Leases. ASU 2016-02 requires a lessee to record a right of use asset and a corresponding lease liability on the balance sheet for all leases with terms longer than 12 months. ASU 2016- 02 is effective for all interim and annual reporting periods beginning after December 15, 2018. Early adoption is permitted. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company is in the process of evaluating the impact of ASU 2016-02 on the Company’s financial statements and disclosures. On June 20, 2018, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2018-07, Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. ASU 2018-07 is intended to reduce cost and complexity and to improve financial reporting for share-based payments to nonemployees (for example, service providers, external legal counsel, suppliers, etc.). Under the new standard, companies will no longer be required to value non-employee awards differently from employee awards. Meaning that companies will value all equity classified awards at their grant date under ASC 718 and forgo revaluing the award after this date. The Company has chosen to early adopt this standard. Effective January 1, 2018, the Company retroactively adopted the Financial Accounting Standards Board’s (the “FASB”) Accounting Standards Codification (“ASC”) 606 - Revenue from Contracts with Customers, which has no material impact on revenue reported on the years presented within these financial statements. Under ASC 606, the Company recognizes revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. For the comparative periods, revenue has not been adjusted and continues to be reported under ASC 605 - Revenue Recognition. Under ASC 605, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured. There was no impact on the Company’s financial statements as a result of adopting ASC 606 for the period ended September 30, 2018 and year ended December 2017. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statement presentation or disclosures.

Acquisition of Evolution AI and

Acquisition of Evolution AI and Associated Goodwill on Business Combination	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Acquisition of Evolution AI and Associated Goodwill on Business Combination	Note 3 - Acquisition of Evolution AI and associated Goodwill on Business Combination On August 8, 2018, the Company completed the acquisition of 99.7% of Evolution AI (“EAI”) and 58% of Pulse Evolution (Pulse) for a purchase value consideration of $211,500,000, by issuing 1,000,000 Series X preferred shares that would be convertible into 450,000,000 shares of common stock with a traded market value of $0.47 per share. (Further details of the share exchange are outlined in Company filings in August 2018 & October 2018 and also within this 10-Q) Upon acquisition, EAI became our wholly-owned subsidiary and Pulse became a majority owned subsidiary. The acquisition was accounted for as a business combination. This method requires, among other things, that assets acquired and liabilities assumed in a business combination be recognized at their fair values as of the acquisition date. The Company engaged an independent 3 rd The Company identified a measurement period adjustment related to its acquisition of EAI. The Company recorded a measurement period adjustment to reduce acquisition date accrued expenses by $1.3 million, which resulted in a corresponding decrease to goodwill. A reconciliation of the previously reported purchase price allocation as of September 30, 2018 and the restated September 30, 2018 purchase price allocation is as follows (in thousands): September Measurement September as Previously Period Effect of 30, 2018 Reported Adjustment Restatement as Restated Consideration Paid: Series X Convertible Preferred Stock (1,000,000 shares at a fair value of $211.50 per share) $ 211,500 $ - $ - $ 211,500 Purchase Price Allocation: Fair value of other net assets/ liabilities (15,102 ) 1,262 - (13,840 ) Net liabilities assumed (15,102 ) 1,262 - (13,840 ) Excess allocated to Fair value of acquired and licensed technology 211,840 (68,387 ) - 143,453 Deferred tax liability - - (36,944 ) (36,944 ) Non-controlling interest (66,505 ) 37,281 - (29,224 ) Goodwill 81,267 29,844 36,944 148,055 Total Purchase Price $ 211,500 $ - $ - $ 211,500 Goodwill is primarily attributable to expected synergies from future growth, from potential monetization opportunities, from strategic sale or licensing opportunities, and from expansion of our service offerings in technology creating hyper-realistic digital humans - computer generated assets that appear to be human and can perform in live shows, virtual reality, augmented reality, holographic, 3D stereoscopic, web, mobile, interactive and artificial intelligence applications. The Company lacks the time, staff and resources to be able to create and report proforma financial statements for its wholly owned subsidiary, Evolution AI and its majority owned subsidiary, Pulse Evolution Corporation, on a calendar year basis to produce such proforma financial statements, which would require significant time and expense to prepare. The Company has however disclosed the results of its acquisition of its wholly owned subsidiary, Evolution AI, along with audited financial statements as of December 31, 2017 and of its majority owned subsidiary, Pulse Evolution Corporation, along with the audited financial statements for the years ended June 30, 2018 and 2017 within the 8-K/A filed on October 25, 2018, which is incorporated herein by reference.

Property and Equipment

Property and Equipment	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 4 - Property and Equipment Property and equipment as of September 30, 2018 and December 31, 2017 consist of the following: September 30, 2018 December 31, 2017 Useful Life $ $ Computers, software and other equipment 9,900 6,000 5 years Furniture and fixtures 133,994 0 7 years Total property and equipment 143,894 6,000 Less: Accumulated depreciation (66,907 ) (0 ) Property and equipment, net 76,987 6,000 Depreciation for the period ended September 30, 2018 and December 31, 2017 was $2,890 and $0, respectively.

Acquired & Licensed Technology

Acquired & Licensed Technology	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Acquired & Licensed Technology	Note 5 - Acquired & Licensed Technology The Company acquired technology assets, that is used in the development of hyper-realistic digital humans - computer generated assets that appear to be human and can perform in live shows, virtual reality, augmented reality, holographic, 3D stereoscopic, web, mobile, interactive and artificial intelligence applications, that was recorded at fair-value assigned by an independent 3 rd September 30, 2018 As Restated December 31, 2017 Useful Life $ $ Acquired and licensed technology 143,453 - 12 years Less: Accumulated amortization (2,563 ) - Acquired and Licensed Technology, net 140,890 - Amortization for the period ended September 30, 2018 and December 31, 2017 was $2,563,361 and $0, respectively.

Accrued Expenses

Accrued Expenses	9 Months Ended
	Sep. 30, 2018
Payables and Accruals [Abstract]
Accrued Expenses	Note 6 - Accrued Expenses Accrued liabilities as of September 30, 2018 and December 31, 2017 consist of the following (in thousands): September 30, 2018 December 31, 2017 $ $ Payroll and payroll related liabilities 1,308 - Accrued Interest 753 - Employee Credit Card Expenses payable 895 - Amount owed for legal and consulting services 974 - Other expenses 582 - Total Accrued Expenses 4,512 -

Amounts Owed to Related Parties

Amounts Owed to Related Parties	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
Amounts Owed to Related Parties	Note 7 - Amounts owed to Related Parties Amounts owed to related parties as of September 30, 2018 and December 31, 2017 consist of the following: September 30, 2018 December 31, 2017 $ $ Accrued Interest 158,891 141,000 Accrued Payroll 562,369 343,000 Advances 119,104 31,000 Total owed to related parties 840,364 515,000 Advances from Related Party From time to time, the CEO of the Company and a shareholder/employee advanced funds to the Company for working capital purposes. Those advances are unsecured, non-interest bearing and due on demand. As of September 30, 2018, and December 31, 2017 outstanding advances from related party aggregated to $119,104 and $31,000, respectively. Accrued Payroll As of September 30, 2018, accrued payroll amounted to $562,369, which pertains to the accrued salary of Mr. Bafer, Chairman and Mr. Textor, Chief Executive Officer. As of December 31, 2017, accrued payroll amounted to $343,000, of which $310,000 pertains to the accrued salary of Mr. Bafer, Chief Executive Officer. Legal Services On June 29, 2016 Esposito Partners and the Company entered into an agreement, pursuant to which the Company engaged Esposito Partners to provide legal services to the Company. The Letter Agreement also provided that Frank Esposito, who is the Managing Member of Esposito Partners, would serve as the Chief Legal Officer, a member of the Company’s board of directors and as secretary of the Company’s board of directors. Pursuant to the agreement, the Company will pay $5,000 per month for the legal services provided. As of September 30, 2018, accrued legal expenses amounted to $50,000.

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2018
Notes Payable [Abstract]
Notes Payable	Note 8 - Notes Payable The Company had the following notes payable as of September 30, 2018 and December 31, 2017, respectively. After August Inc In March 2016, Pulse, a majority owned subsidiary of the Company, acquired After August Inc., a developer of human animation technology. Pulse financed the acquisition of the technology valued at $16,879,500 using a combination of cash, notes and stock. Pulse paid $300,000 in cash to the principal shareholders of After August Inc., and issued common stock of 4,870,000 with a negotiated price of $2.85 per share plus a three year note of $2,700,000 bearing an interest-bearing coupon of 10% per annum, with a maturity date of October 1, 2018. The cumulative accrued interest on the note is $743,876 and the principal amount of $2,700,000 on the note remains outstanding. The note is currently in default. Related Party As a result of the acquisition of EAI and Pulse, the Company has a note outstanding that accrued interest at 8% per annum for the principal amount of $65,000 as of September 30, 2018 from a related party. The note has three-month roll-over provisions and different maturity and repayment amounts if not fully paid by due date. The company has not accrued for additional liability in excess of the principal amount. The note is currently in default.

Warrant Liability

Warrant Liability	9 Months Ended
	Sep. 30, 2018
Warrant Liability
Warrant Liability	Note 9 - Warrant Liability The FASB has issued authoritative guidance whereby instruments which do not have fixed settlement provisions are deemed to be derivative instruments. Certain warrants issued to investors and conversion features of notes payable did not have fixed settlement provisions because either their exercise prices will be lowered if the Company issues securities at lower prices in the future or the conversion price is variable. In addition, since the number of shares to be issued is not explicitly limited, the Company is unable to conclude that enough authorized and unissued shares are available to share settle the conversion option. In accordance with the FASB authoritative guidance, the conversion feature of the notes was separated from the host contract (i.e., the notes) and the fair value of the warrants have been recognized as a derivative and will be re-measured at the end of every reporting period with the change in value reported in the statement of operations. In January 2016, Pulse issued 36,678,028 warrants with anti-dilution provisions at an exercise price of $1 to XIX Entertainment, a company controlled by Mr. Simon Fuller, in connection with his leadership role in the Elvis project. The mark-to-market gain on the warrant since acquisition until September 30, 2018 is $617,996. The warrant liabilities were valued at September 30, 2018 using a Black-Scholes-Merton model with the following average assumptions: Warrant Liability September 30, 2018 Exercise Price $ 1.00 Stock Price $ 0.24 Discount applied 50 % Fair Value of Stock Price $ 0.12 Risk Free Rate 4 % Expected Life in Years 4.23 Expected dividend yield 0 % Expected volatility 184 % # of Warrants 36,678,028 Warrant Liability $ 3,714,542 # of Warrants Weighted Average Weighted Average December 31, 2016 - - - Granted - - - Exercised - - - December 31, 2017 - - - Acquired via EAI/Pulse 36,678,028 $ 1.00 4.37 years Exercised - - - September 30, 2018 36,678,028 $ 1.00 4.23 years

Convertible Notes Payable

Convertible Notes Payable	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Convertible Notes Payable	Note 10 - Convertible Notes Payable On August 29, 2017, the Company issued a convertible promissory note to Crown Bridge Partners in the amount of $35,000. The note is due on August 29, 2018 and bears interest at 10% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 55% multiplied by the lowest trading price during the previous twenty (20) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded a note discount of $35,000 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess if the note principal of $32,000 that was expensed as a financing cost. On February 15, 2018 Crown Bridge converted $17,401 of the note payable into 130,000 shares of common stock. On February 22, 2018 the remaining note and all accrued interest was paid off and the remaining portion of the note discount was amortized. On September 5, 2017, the Company issued a convertible promissory note to LG Capital Funding in the amount of $52,500. The note is due on September 5, 2018 and bears interest at 6% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 58% multiplied by the lowest trading price during the previous twenty (20) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded a note discount of $52,500 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess of the note principal of $37,000 that was expensed as a financing cost. On March 2, 2018 the note plus accrued interest was paid as well as a prepayment penalty in the amount of $20,000 which was recognized as interest expense, and the remaining portion of the note discount was amortized. On September 12, 2017, the Company issued a convertible promissory note to EMA Financial in the amount of $100,000. The note is due on September 5, 2018 and bears interest at 10% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 50% multiplied by the lowest trading price during the previous twenty-five (25) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded a note discount of $100,000 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess of the note principal of $99,000 that was expensed as a financing cost. On March 1, 2018 the note plus accrued interest was paid as well as a prepayment penalty in the amount of $38,000 which was recognized as interest expense, and the remaining portion of the note discount was amortized. On September 22, 2017, the Company issued a convertible promissory note to Essex Global Investment in the amount of $43,000. The note is due on September 22, 2018 and bears interest at 10% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 58% multiplied by the lowest trading price during the previous twenty-five (25) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded a note discount of $43,000 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess of the note principal of $32,000 that was expensed as a financing cost. On March 12, 2018 the note plus accrued interest was paid as well as a prepayment penalty in the amount of $14,000 which was recognized as interest expense, and the remaining portion of the note discount was amortized. On September 29, 2017, the Company issued a convertible promissory note to Labrys Fund in the amount of $110,000. The note is due on March 29, 2018 and bears interest at 12% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 50% multiplied by the lowest trading price during the previous twenty-five (25) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded a note discount of $110,000 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess of the note principal of $232,000 that was expensed as a financing cost. On February 21, 2018 the note and all accrued interest was paid off and the remaining portion of the note discount was amortized. On November 2, 2017, the Company issued a convertible promissory note to Auctus Fund in the amount of $52,750. The note is due on August 2, 2018 and bears interest at 12% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 50% multiplied by the lowest trading price during the previous twenty-five (25) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded a note discount of $52,750 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess of the note principal of $50,000 that was expensed as a financing cost. On April 27, 2018 the note plus accrued interest was paid off and the remaining portion of the note discount was amortized. On October 2, 2017, the Company issued a convertible promissory note to Power Up Lending Group in the amount of $50,000. The note is due on July 15, 2018 and bears interest at 8% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 63% multiplied by the average of the three lowest trading price during the previous ten (10) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded a note discount of $50,000 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess of the note principal of $77,000 that was expensed as a financing cost. On March 28, 2018 the note and all accrued interest was paid off and the remaining portion of the note discount was amortized. On January 17, 2018, the Company issued a convertible promissory note to Power Up Lending Group, LLC in the amount of $53,000. The note is due on October 30, 2018 and bears interest at 8% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 63% multiplied by the lowest trading price during the previous ten (10) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded a note discount of $53,000 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess of the note principal of $28,000 that was expensed as a financing cost. On June 25, 2018 the note and all accrued interest was paid off and the remaining portion of the note discount was amortized. On January 26, 2018, the Company issued a convertible promissory note to Adar Bays, LLC in the amount of $44,000. The note is due on January 16, 2018 and bears interest at 6% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 58% multiplied by the lowest trading price during the previous twenty (20) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded original issue discount of $4,000 and a note discount of $40,000 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess of the note principal of $502,000 that was expensed as a financing cost. On May 29, 2018 the note plus accrued interest was paid as well as a prepayment penalty in the amount of $15,400 which was recognized as interest expense, and the remaining portion of the note discount was amortized. On January 26, 2018, the Company issued a second convertible promissory note to Adar Bays, LLC in the amount of $44,000. The note is due on January 16, 2018 and bears interest at 6% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 58% multiplied by the lowest trading price during the previous twenty (20) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded original issue discount of $4,000 and a note discount of $40,000 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess of the note principal of $502,000 that was expensed as a financing cost. On May 29, 2018 the note plus accrued interest was paid as well as a prepayment penalty in the amount of $15,400 which was recognized as interest expense, and the remaining portion of the note discount was amortized. On February 2, 2018, the Company issued a convertible promissory note to Crown Bridge Partners in the amount of $17,500. The note is due on August 29, 2018 and bears interest at 10% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 55% multiplied by the lowest trading price during the previous twenty (20) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded original issuance of $1,750 and a note discount of $15,750 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess of the note principal of $69,000 that was expensed as a financing cost. On May 29, 2018 the note plus accrued interest was paid as well as a prepayment penalty in the amount of $9,045 which was recognized as interest expense, and the remaining portion of the note discount was amortized. On February 12, 2018, the Company issued a convertible promissory note to Power Up Lending Group, LLC in the amount of $53,000. The note is due on October 30, 2018 and bears interest at 8% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 63% multiplied by the lowest trading price during the previous ten (10) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded a note discount of $53,000 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess of the note principal of $8,000 that was expensed as a financing cost. On June 25, 2018 the note and all accrued interest was paid as well as a prepayment penalty in the amount of $18,550 which was recognized as interest expense and the remaining portion of the note discount was amortized. On February 21, 2018, the Company issued a convertible promissory note to One44 Capital, LLC in the amount of $94,500. The note is due on February 21, 2019 and bears interest at 8% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 50% multiplied by the lowest trading price during the previous twenty (20) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded a note discount of $94,500 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess if the note principal of $93,000 that was expensed as a financing cost. On July 12, 2018 the note and all accrued interest was paid as well as a prepayment penalty in the amount of $34,083 which was recognized as interest expense and the remaining portion of the note discount was amortized. On February 23, 2018, the Company issued a convertible promissory note to Crown Bridge Partners in the amount of $35,000. The note is due on August 29, 2018 and bears interest at 10% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 55% multiplied by the lowest trading price during the previous twenty (20) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded original issue discount of $3,500 and a note discount of $31,750 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess of the note principal of $33,000 that was expensed as a financing cost. On June 5, 2018 the note and all accrued interest was paid as well as a prepayment penalty in the amount of $12,250 which was recognized as interest expense and the remaining portion of the note discount was amortized. On February 22, 2018, the Company issued a convertible promissory note to Auctus Fund in the amount of $230,000. The note is due on November 22, 2018 and bears interest at 12% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 50% multiplied by the lowest trading price during the previous twenty-five (25) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded a note discount of $230,000 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess of the note principal of $632,000 that was expensed as a financing cost. On August 22, 2018 the note and all accrued interest was paid as well as a prepayment penalty in the amount of $73,015 which was recognized as interest expense and the remaining portion of the note discount was amortized. On February 23, 2018, the Company issued a convertible promissory note to LG Capital Funding in the amount of $110,250. The note is due on February 23, 2019 and bears interest at 8% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 58% multiplied by the lowest trading price during the previous twenty (20) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded original issue discount of $5,250 and a note discount of $105,000 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess of the note principal of $141,000 that was expensed as a financing cost. On August 17, 2018 the note and all accrued interest was paid as well as a prepayment penalty in the amount of $39,974 which was recognized as interest expense and the remaining portion of the note discount was amortized. On March 29, 2018, the Company issued a convertible promissory note to One44 Capital, LLC in the amount of $94,500. The note is due on November 29, 2018 and bears interest at 8% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 50% multiplied by the lowest trading price during the previous twenty (20) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded a note discount of $94,500 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess of the note principal of $56,000 that was expensed as a financing cost. On September 12, 2018 the note and all accrued interest was paid as well as a prepayment penalty in the amount of $34,286 which was recognized as interest expense and the remaining portion of the note discount was amortized. On March 23, 2018, the Company issued a convertible promissory note to Power Up Lending Group, LLC in the amount of $50,000. The note is due on December 30, 2018 and bears interest at 8% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 63% multiplied by the lowest trading price during the previous ten (10) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded a note discount of $50,000 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess of the note principal of $8,000 that was expensed as a financing cost. On June 25, 2018 the note and all accrued interest was paid as well as a prepayment penalty in the amount of $17,500 which was recognized as interest expense and the remaining portion of the note discount was amortized. On May 3, 2018, the Company issued a convertible promissory note to GS Capital in the amount of $56,000. The note is due on May 3, 2019 and bears interest at 8% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 52% multiplied by the lowest trading price during the previous ten (10) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded a note discount of $54,800 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess of the note principal of $54,000 that was expensed as a financing cost. On May 31, 2018, the Company issued a convertible promissory note to Adar Bays, LLC in the amount of $275,625. The note is due on May 31, 2019 and bears interest at 6% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 53% multiplied by the lowest trading price during the previous twenty (20) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded a note discount of $262,500 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess of the note principal of $151,000 that was expensed as a financing cost. On November 16, 2018, the Company paid the principal balance of $275,625 on this note and all accrued interest of $7,580 as well as a prepayment penalty in the amount of $96,469 which was recognized as interest expense and the remaining portion of the note discount was amortized. On August 24, 2018, the Company issued a convertible promissory note to Power Up Lending Group, LLC in the amount of $202,500. The note is due on August 24, 2019 and bears interest at 8% per annum. The loan and any accrued interest may be converted into shares of the Company’s common stock at a rate of 61% multiplied by the average for the three lowest traded price during the previous ten (10) day trading period ending on the latest complete trading day prior to the conversion date. Pursuant to current accounting guidelines, the Company recorded a note discount of $202,500 to account for the note’s derivative liability. In addition, the Company recorded an amount of discount in excess of the note principal of $190,830 that was expensed as a financing cost. As of September 30, 2018, outstanding principal balance of the notes payable amounted to $534,125. As of December 31, 2017, outstanding principal balance of the notes payable amounted to $443,250.

Convertible Notes Payable to Re

Convertible Notes Payable to Related Parties	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Convertible Notes Payable to Related Parties	Note 11- Convertible Notes Payable to Related Parties Chairman In July 2015, the Company issued convertible promissory notes to Alex Bafer, Chairman, in exchange for the cancellation of previously issued promissory notes in the aggregate of $530,000 and accrued interest of $13,000 for a total of $543,000. The notes are unsecured, bear interest of 5% per annum, matured on October 1, 2015 and are convertible to shares of common stock at a conversion price equal to the lowest closing stock price during the 20 trading days prior to conversion with a 50% discount. In October 2015, the notes matured and became past due. As a result, the stated interest of 5% increased to 22% pursuant to the term of the notes. In July 2016, the Company and Mr. Bafer agreed to extend the maturity date of these notes to August 1, 2017 and cure the default. There were no other terms changed and no additional compensation paid. As of September 30, 2018, and December 31, 2017, the total outstanding note balance amounted to $434,000 and $434,000, and accrued interest of $156,223 and $140,000, respectively. The notes are currently past due. Shareholder On December 28, 2016, the Company issued an unsecured convertible promissory note in the principal amount of $50,000 to a shareholder. The note bears interest at 3% per annum, is due on March 24, 2017, and is convertible into shares of common stock at a conversion price of $4,000 per share. The note is currently past due. As of September 30, 2018, and December 31, 2017, accrued interest of $2,666 and $1,000 is due, respectively.

Derivative Liability

Derivative Liability	9 Months Ended
	Sep. 30, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Liability	Note 12- Derivative Liability The FASB has issued authoritative guidance whereby instruments which do not have fixed settlement provisions are deemed to be derivative instruments. Certain warrants issued to investors and conversion features of notes payable did not have fixed settlement provisions because either their exercise prices will be lowered if the Company issues securities at lower prices in the future or the conversion price is variable. In addition, since the number of shares to be issued is not explicitly limited, the Company is unable to conclude that enough authorized and unissued shares are available to share settle the conversion option. In accordance with the FASB authoritative guidance, the conversion feature of the notes was separated from the host contract (i.e., the notes) and the fair value of the warrants have been recognized as a derivative and will be re-measured at the end of every reporting period with the change in value reported in the statement of operations. The derivative liabilities were valued at the following dates using a Binomial Lattice Model with the following average assumptions: September 30, 2018 December 31, 2017 Stock Price $ 0.48 $ .31 Risk free interest rate 2.19-2.59 % 0.84 % Expected Volatility 223 % 476 % Expected life in years 0.50-0.92 0.25-0.79 Expected dividend yield 0 % 0 % Fair Value - Note Conversion Feature 2,393,891 1,867,000 Total $ 2,393,891 $ 1,867,000 The risk-free interest rate was based on rates established by the Federal Reserve Bank. The Company uses the historical volatility of its common stock to estimate the future volatility for its common stock. The expected life of the derivative securities was determined by the remaining contractual life of the derivative instrument. For derivative instruments that already matured, the Company used the estimated life. The expected dividend yield was based on the fact that the Company has not paid dividends to its common stockholders in the past and does not expect to pay dividends to its common stockholders in the future. During the nine months ended September 30, 2018, the Company recorded $3,796,132 in derivative liability as a result of conversion features from the issuance of new convertible notes payables (see Note 11). In addition, the Company recorded a gain of $3,269,545 to account for the change in fair value of the derivative liabilities related to the conversion features from December 31, 2017 to September 30, 2018. As of September 30, 2018, the derivative liability amounted to $2,393,891.

Stockholders' Equity_ (Deficit)

Stockholders' Equity/ (Deficit)	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
Stockholders' Equity/ (Deficit)	Note 13- Stockholders’ Equity/ (Deficit) Issuance of Common Stock for Cash During the nine months ended September 30, 2018, the Company issued 10,722,333 shares of common stock for proceeds of $2,346,000. During the year ended December 31, 2017, the Company issued 978,750 shares of common stock for proceeds of $175,000. Issuance of Common Stock for services During the nine months ended September 30, 2018, the Company issued an aggregate of 4,250,000 shares of common stock valued at $3,397,600 to various shareholders for services. During the year ended December 31, 2017, the Company issued an aggregate of 501,000 shares of common stock valued at $410,000 to five shareholders for services. Issuance of Common Stock for commitment fee During the nine months ended September 30, 2018 pursuant securities purchase agreements with Auctus Fund, the Company issued 200,000 shares to Auctus as a commitment fee valued at $118,000. In February 2018 pursuant the September 29, 2017 securities purchase agreement with Labrys Fund, LP, the Company issued 107,843 shares to Labrys as a commitment fee. These shares are returnable based upon meeting certain conditions by the Company. Issuance of Common Stock for conversion of note payable During the nine months ended September 30, 2018, the Company issued 130,000 shares of common stock upon the conversion of $18,000 principal of a convertible note payable. Issuance of Common Stock for conversion of warrant During the nine months ended September 30, 2018, the Company issued 153,430 shares of common stock upon the conversion of warrants. Issuance of Common Stock Upon Conversion of Series A Preferred Stock During the nine months ended September 30, 2018 the Company issued 109,000,000 shares of common stock upon the conversion of 5,000,000 shares of Series A Preferred Stock pursuant to the terms of the certificate of designation of the Series A Preferred Stock. There are no Series A Preferred Stock outstanding as of September 30, 2018. Issuance of Common Stock Upon Conversion of Series B Preferred Stock During the nine months ended September 30, 2018 the Company issued 2,000,000 shares of common stock upon the conversion of 1,000,000 shares of Series B Preferred Stock pursuant to the terms of the certificate of designation of the Series B Preferred Stock. There are no Series B Preferred Stock outstanding as of September 30, 2018. Issuance of Common Stock Upon Conversion of Series C Preferred Stock During the nine months ended September 30, 2018 the Company issued 324,000 shares of common stock upon the conversion of 162,000 shares of Series C Preferred Stock pursuant to the terms of the certificate of designation of the Series C Preferred Stock. There are 1,262,491 Series C Preferred Stock outstanding as of September 30, 2018. During the year ended December 31, 2017, the Company issued 78,175,000 shares of common stock upon the conversion of 39,087,500 shares of Series C Preferred Stock pursuant to the terms of the certificate of designation of the Series C Preferred Stock. Issuance of Series X Preferred Stock During the nine months ended September 30, 2018 the Company issued 1,000,000 shares of Series X Preferred stock upon the acquisition of Evolution AI, which is convertible into an aggregate of 450,000,000 shares of common stock (see note 14). The Company does not yet have sufficient shares authorized to issue should all preferred shares be converted. As of September 30, 2018, the number of preferred shares convertible is 1,000,000 representing 100% of ownership of EAI. Cancellation of Common Stock for commitment fee In February 2018 pursuant the September 29, 2017 securities purchase agreement with Labrys Fund, LP, the Company issued 107,843 shares to Labrys as a commitment fee. During the nine months ended September 30, 2018 these shares were returned based upon the meeting of certain conditions by the Company. Summary of the Company’s Stock Warrant Activities The following table summarizes information concerning outstanding and exercisable warrants as of September 30, 2018 and December 31, 2017: Warrants Weighted Weighted December 31, 2016 295 $ 800 3.63 Granted 90,250 .50 5.00 Exercised - - - Forfeited/expired (56 ) 10 .05 December 31, 2017 90,489 $ .50 4.71 Granted - - - Exercised 90,250 - - Forfeited/expired - - - September 30, 2018 239 $ .80 2.93 At September 30, 2018, the Company’s outstanding and exercisable warrants had no intrinsic value as the exercise price of these warrants was greater than the market price at September 30, 2018.

Evolution AI Corporation Share

Evolution AI Corporation Share Exchange Agreement	9 Months Ended
	Sep. 30, 2018
Evolution Ai Corporation Share Exchange Agreement
Evolution AI Corporation Share Exchange Agreement	Note 14 - Evolution AI Corporation Share Exchange Agreement Series X Preferred Stock On August 6, 2018, we amended our Articles of Incorporation as filed with the Secretary of State of the State of Florida to designate the Series X Convertible Preferred Stock, par value $0.0001 per share (the “Series X Preferred Stock”), as a series of preferred stock of the Company. 1,000,000 shares of Series X Preferred Stock are authorized. Holders of shares of Series X Preferred Stock (each, a “Series X Holder”) are entitled to receive dividends and distributions as and when paid on the shares of our common stock, on an as-converted basis, assuming that such shares of Series X Preferred Stock had been converted into shares of common stock, as described below, immediately prior to the payment of such dividend or distribution. Series X Holders are also entitled to vote on an as converted basis with the shares of our common stock, and voting with the common stock as one class, assuming that such shares of Series X Preferred Stock had been converted into shares of common stock immediately prior to the record date for such vote. The Series X Preferred Stock does not have any preferences in the event of any liquidation, dissolution or winding up of the Company, either voluntarily or involuntarily, a merger or consolidation of the Company wherein the Company is not the surviving entity, or a sale of all or substantially all of our assets (each, a “Liquidation Event”), but will participate with the common stock on any distributions made to the common stock in connection with any Liquidation Event on an as converted basis, assuming that such shares of Series X Preferred Stock had been converted into shares of common stock immediately prior to the payment of such dividend or distribution. Shares of Series X Preferred Stock are not currently convertible into common stock, however each share of Series X Preferred Stock will automatically convert into shares of common stock upon the effectiveness of an amendment to our Articles of Incorporation following the date of the issuance of any shares of Series X Preferred Stock (the “Issuance Date”) which effects a reverse stock split of our common stock or increases the authorized shares of our common stock, or a combination thereof, by an amount sufficient to enable the conversion of all issued and outstanding shares of Series X Preferred Stock. Each whole share of Series X Preferred Stock then issued and outstanding shall, automatically and without any further action of any Series X Holder, convert into 450 shares of our common stock, with any fractional shares of Series X Stock being converted into a proportionate number of shares of our common stock, and with any fractional shares of common stock issuable as a result of such conversion being rounded up to the next nearest whole share of common stock. No Series X Holder will have any right to voluntarily effect conversions of the Series X Preferred Stock. In the event of any forward or reverse split of the common stock following the Issuance Date, the conversion ratios as set forth above will be proportionately and equitably adjusted automatically. In the event that at any time or from time to time after the Issuance Date, the common stock issuable upon the conversion of the Series X Preferred Stock is changed into the same or a different number of shares of any class or classes of stock, then and in each such event each Series X Holder will have the right upon conversion to receive the kind and amount of shares of stock and other securities, cash and property receivable upon such recapitalization, reclassification or other change, by holders of the number of shares of common stock which the Series X Holder would have received had it converted such shares immediately prior to such recapitalization, reclassification or other change, at the conversion ratio then in effect. If at any time or from time to time after the Issuance Date there is a capital reorganization of our common stock then, as a part of such reorganization, provisions shall be made so that the Series X Holders will be entitled to receive upon conversion of their shares of Series X Preferred Stock the number of shares of stock or other securities or property to which a holder of the number of shares of common stock deliverable upon conversion would have been entitled to receive had the Series X Holder converted such shares immediately prior to such capital reorganization, at the conversion ratio then in effect. Shares of Series X Preferred Stock converted into common stock may not be reissued by the Company and no fractional shares or scrip representing fractional shares of common stock will be issued upon the conversion of the Series X Preferred Stock. As to any fraction of a share of common stock as to which a Series X Holder would otherwise be entitled upon such conversion, we will round such fractional share of common stock up to the next whole share of common stock. The issuance of shares on conversion of the Series X Preferred Stock shall be made without charge to any Series X Holder for any documentary stamp or similar taxes that may be payable in respect of the issue or delivery of such Series X Conversion Shares, which shall be paid by us. Closing Share Exchange Agreement On August 8, 2018, the Company entered into the Closing Share Exchange Agreement and Joinder (the “Closing Agreement”) dated August 8, 2018 by and among the Company, EAI and the shareholders of EAI (the “EAI Shareholders”), which operated to amend the Exchange Agreement in certain respects and to provide for the closing of the transactions contemplated therein. Pursuant to the terms of the Closing Agreement, the Company agreed to acquire up to all of the issued and outstanding shares of common stock of EAI, representing 100% of EAI’s issued and outstanding shares of stock, from the EAI Shareholders in exchange for the issuance of one share of the Company’s Series X preferred stock (the “Series X Stock”) for each 31.645 shares of EAI common stock issued and outstanding, with any fractional shares of Series X Stock issuable therefore being rounded to the nearest whole shares of Series X Stock (the “Exchange”), such that an aggregate of 1,000,000 shares of Series X Stock shall be issued for 100% of the issued and outstanding shares of stock of EAI, with each whole share of Series X Stock originally being convertible into 450 shares of the Company’s common stock, resulting in an aggregate of 450,000,000 shares of Company common stock issuable upon conversion of all of the Series X Stock (prior to any adjustments as set forth in the Closing Agreement). As a result of the Exchange, EAI became a majority owned subsidiary of the Company. As of the closing date, the Company owned approximately 99.7% of EAI’s outstanding shares. The parties intend that the Exchange will qualify as a reorganization under the provisions of Section 368(a)(1)(B) of the Internal Revenue Code of 1986, as amended. The Exchange closed on August 8, 2018. Pursuant to the terms of the Closing Agreement, all but one of those EAI Shareholders that did not sign, and were not parties to, the Exchange Agreement became parties to the Closing Agreement upon execution of the Closing Agreement, as though original parties to the Exchange Agreement. Following the closing of the Exchange, the Company intends to complete a reverse stock split of the Company’s common stock on such terms as determined by the Company’s board of directors. As of September 30, 2018, the Company’s board of directors had not yet determined the ratio for the reverse split. In the Closing Agreement, the parties acknowledge and agree that the Company did not have, as of the closing date of the Exchange, sufficient shares of Company common stock authorized to enable conversion of all of the shares of Series X Stock issued in the Exchange. Following the closing, in the event that following the Reverse Split, the Company still does not have sufficient shares of common stock authorized so as to enable the conversion of all of the shares of Series X Stock to be issued hereunder, the Company will use its commercially reasonable efforts to effect an amendment of the Company’s articles of incorporation to increase the authorized shares of common stock. The conversion of the Series X Stock into common stock will occur automatically upon such an authorized share increase. Pursuant to the terms of the Closing Agreement, in any vote of the Company’s shareholders required to effect the Reverse Split or an authorized share increase, the EAI Shareholders agreed to vote all shares of Company common stock and Series X Stock held by them “for” approval of the Reverse Split, the authorized share increase and any amendments of the Company’s articles as required in connection therewith. The Company also agreed to use its commercially reasonable efforts to register shares of the Company’s common stock issued upon conversion of the Series X Stock upon completion of the authorized share increase in an amount not to exceed 30% of the total outstanding shares of stock, or such amount as the SEC requires in order to qualify as a re-sale registration, to be apportioned among the EAI Shareholders pro rata. In the Closing Agreement, the parties agreed that immediately following the closing of the Exchange, Alexander Bafer, the Company’s Chief Executive Officer and Chairman of the Board, would resign as Chief Executive Officer and be appointed as the Company’s Executive Chairman of the Board. In addition, John Textor would be named as Chief Executive Officer and a member of the board of directors. The Closing Agreement contains customary representations and warranties that the parties have made to each other.

Brick Top and Southfork Share E

Brick Top and Southfork Share Exchange Agreement	9 Months Ended
	Sep. 30, 2018
Brick Top And Southfork Share Exchange Agreement
Brick Top and Southfork Share Exchange Agreement	Note 15 - Brick Top and Southfork Share Exchange Agreement Effective August 8, 2018, the Company entered into a Share Exchange Agreement (the “BTH and SV Exchange Agreement”) with Brick Top Holdings, Inc. a Florida corporation (“Brick Top”) owned by Alexander Bafer and Southfork Ventures, Inc. a Florida corporation (“Southfork”) owned by Chris Leone, the Company’s Vice-President of Operations, pursuant to which the Company agreed to acquire up to all of the shares of Series A preferred stock of the Company held by Brick Top and Southfork, in exchange for the issuance of shares of Company common stock to Brick Top and Southfork. The closing of the share exchange contemplated by the BTH and SV Exchange Agreement occurred on August 8, 2018. On such date, the Company issued (i) 81,750,000 shares of Company common stock in exchange for receipt of 3,750,000 shares of Series A preferred shares from Brick Top, and (ii) 27,250,000 shares of Company common stock in exchange for receipt of 1,250,000 shares of Series A preferred shares from Southfork. The BTH and SV Exchange Agreement contains customary representations and warranties that the parties have made to each other. The information set forth above is qualified in its entirety by reference to the actual terms of the Closing Agreement, the Voting Agreement and the BTH and SV Share Exchange Agreement, each of which will be filed with the Securities and Exchange Commission (the “Commission”) as required. Executive Officer and Director Changes Immediately following the closing of the Exchange on August 8, 2018, Mr. Bafer resigned as the Company’s Chief Executive Officer and was appointed as the Company’s Executive Chairman, an executive officer and director position. Also, on August 8, 2018, Mr. Textor was named as the Company’s Chief Executive Officer and a member of the Company’s board of directors. Accordingly, immediately following the closing of the Exchange, the executive officers of the Company were as follows: Name Title John Textor Chief Executive Officer Alexander Bafer Executive Chairman Bradley Albert President and Chief Creative Officer Frank Esposito Chief Legal Officer Justin Morris Chief Operating Officer and the Company’s board of directors consisted of the following individuals: John Textor Alexander Bafer (Chairman of the Board) Bradley Albert Frank Esposito Justin Morris

Commitments & Contingencies

Commitments & Contingencies	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments & Contingencies	Note 16- Commitments & Contingencies Commitments and Contingencies Except for income tax contingencies (commencing April 1, 2009), the Company records accruals for contingencies to the extent that management concludes that the occurrence is probable and that the related amounts of loss can be reasonably estimated. The Company has a maximum contingent liability of approximately $1,000,000 associated with the termination clause on the employment contract of Mr. Textor and Mr. Bafer and approximately $400,000 associated with the termination clause on the employment contract of Mr. Gupta. Litigation The Company may be involved in certain legal proceedings that arise from time to time in the ordinary course of its business. Legal expenses associated with the contingency are expensed as incurred.

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2018
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Note 17 - Discontinued Operations On June 15, 2017, the Company entered into a Purchase and Sale Agreement with Metropolitan Sound + Vision LLC, a South Carolina limited liability company. Pursuant to the Agreement, the Company agreed to sell to Metro all of the shares of common stock of S&G Holdings, Inc., a Tennessee corporation doing business as High Five Entertainment owned by the Company, which constitute 75% of the issued and outstanding shares of S&G. Pursuant to current accounting guidelines, the business component is reported as a discontinued operation. Pursuant to the Agreement, at the closing of the Transaction, the Company was to deliver to Metro 100% of the issued and outstanding shares of common stock of S&G owned by the Company, and Metro was required to pay for such stock as follows: An initial payment of $10,000 was required to be made at the closing, and thereafter, at the end of each fiscal quarter, beginning at the end the third fiscal quarter of 2017, Metro shall pay the Company 5% of gross revenues collected during the quarter by Metro via the exploitation of S&G’s assets, up to a lifetime maximum of $590,000. The Agreement requires Metro to use its best professional efforts to generate revenue from the exploitation of S&G’s assets, and if the Company has not received a total of at least $265,000 of the $590,000 lifetime maximum purchase price from Metro before July 1, 2022, the Company has the right to repurchase the stock and assets of the S&G from Metro for $10,000. The Company recognized a gain on the sale of S&G of $57,000 consisting of the assumption by the buyer of the net liabilities of S&G of $236,000 offsets by the elimination of the non-controlling interest of S&G of $189,000 and the purchase price consideration of $10,000. The remainder of the purchase price will be recognized when collectability can be determined

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	Note 18 - Subsequent Events On November 12, 2018, the Company entered into an employment agreement with Mr. Anand Gupta to join as Executive Vice-President and Chief Financial Officer. The Company has filed a form 8-K confirming the appointment. The Company issued 250,000 shares of common stock valued at $50,000 to various stockholders. This amount was recorded as shares to be issued at September 30, 2018. On November 16, 2018, the Company paid the May 31, 2018 convertible promissory note issued to Adar Bay LLC. The Company paid the principal balance of $275,625 and accrued interest of $7,580 as well as a prepayment penalty in the amount of $96,469 which was recognized as interest expense and the remaining portion of the note discount was amortized.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Reclassifications	Reclassifications The accompanying consolidated financial statements include certain reclassifications of amounts in the December 31, 2017 financial statements in order to conform to the September 30, 2018 presentation. There were no changes to total assets, total liabilities or total stockholders’ equity.
Reverse Stock Split	Reverse Stock Split In January 2017, the Company effected a 1-for-10,000 reverse stock split of the Company’s common stock. All shares and per-share amounts have been retroactively restated as of the earliest periods presented to reflect the stock split.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Those estimates and assumptions include depreciable lives of property and equipment, analysis of impairments of recorded goodwill, accruals for potential liabilities, assumptions made in valuing derivative liabilities and assumptions made in valuing stock instruments issued for services.
Principles of Consolidation	Principles of Consolidation The Company’s consolidated subsidiaries and/or entities are as follows: Name of consolidated subsidiary or entity State or other Date of incorporation or formation (date of Attributable interest York Productions, LLC The State of Florida October 22, 2008 (June 1, 2010) 60 % York Productions II, LLC The State of Florida June 13, 2013 60 % Recall Studios, Inc. The State of Nevada March 30, 2016 (July 27, 2016) 100 % Evolution AI Corporation The State of Florida November 1, 2017(August 8, 2018) 99.7 % Pulse Evolution Corporation The State of Nevada May 13, 2013(August 8, 2018) 58 % The accompanying financial statements are consolidated and include the accounts of the Company and its majority owned subsidiaries. The consolidated accounts include 100% of the assets and liabilities of our majority owned subsidiaries, and the ownership interests of minority investors are recorded as a minority interest. All inter-company balances and transactions have been eliminated. York Productions, LLC and York Productions II, LLC are currently inactive. On June 15, 2017, Recall Studios, Inc. entered into a Purchase and Sale Agreement with Metropolitan Sound + Vision LLC, a South Carolina limited liability company. Pursuant to the Agreement, the Company agreed to sell to Metro all of the shares of common stock of S&G Holdings, Inc., a Tennessee corporation doing business as High Five Entertainment owned by the Company, which constitute 75% of the issued and outstanding shares of S&G. The assets, liabilities and results of operations of S&G have been reclassified to discontinued operations for financial statement presentation in 2017. The assets, liabilities and results of operations of Evolution AI Corporation have been consolidated from the date of acquisition and included in financial statement presentation as of September 30, 2018. The accompanying consolidated financial statements also include the accounts of Pulse Evolution Corporation (Pulse), from the date of acquisition until September 30, 2018. Pulse accounts includes its wholly owned subsidiaries including Pulse Entertainment Corporation, The Kopp Initiative, LLC, Pulse Digital Human Labs, Pulse Japan and Pulse Biologic, After-August Inc, EPLS, all of which had no activity during the period ended. All significant intercompany accounts and transactions have been eliminated in consolidation.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company follows the Financial Accounting Standards Board (FASB) Accounting Standards Codification for disclosures about fair value of its financial instruments and to measure the fair value of its financial instruments. The FASB Accounting Standards Codification establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The three levels of the fair value hierarchy are described below: Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3 Pricing inputs that are generally unobservable inputs and not corroborated by market data. Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument. The carrying amounts of the Company’s financial assets and liabilities, such as cash, other assets, accounts payable and accrued payroll, approximate their fair values because of the short maturity of these instruments. The carrying values of notes payable and convertible notes approximate their fair values due to the fact that the interest rates on these obligations are based on prevailing market interest rates. The carrying amount of the Company’s derivative liability of $2,393,891 as of September 30, 2018 and $1,867,000 as of December 31, 2017 was based on Level 3 measurements. The carrying amount of the Company’s warrant liability of $3,714,541 as of September 30, 2018 and $0 as of December 31, 2017 was also based on Level 3 measurements.
Non-Controlling Interest	Non-Controlling Interest Non-controlling interest represents the non-controlling interest holders’ proportionate share of the equity of the Company’s majority-owned subsidiaries. Non-controlling interest is adjusted for the non-controlling interest holders’ proportionate share of the earnings or losses and other comprehensive income (loss) and the non-controlling interest continues to be attributed its share of losses even if that attribution results in a deficit non-controlling interest balance. All Non-controlling interest was eliminated as part of the sale of S&G Holdings, Inc., a Tennessee corporation doing business as High Five Entertainment in 2017. Non-Controlling interest as of September 30, 2018 reflects 42% of the common stock of Pulse Evolution Corporation that the Company did not own. Non-Controlling of Evolution AI Corporation of 0.3% was excluded as its impact was deemed insignificant to the financial statements as a whole.
Property and Equipment	Property and Equipment Property and equipment are stated at cost, less accumulated depreciation. Depreciation is provided on a straight-line basis over the estimated useful life of the related asset. Computers are depreciated over five years. Furniture and fixtures are depreciated over seven years. Impairment is reviewed on an annual basis and no impairment charge was necessary at September 30, 2018 or December 31, 2017.
Acquired & Licensed Technology	Acquired & Licensed Technology The Company acquired technology assets as a result of its acquisition of EAI and Pulse. Amortization is provided on a straight-line basis over the estimated useful life of 12 years of the related assets. Impairment is reviewed on an annual basis and no impairment charge was necessary at September 30, 2018.
Revenue Recognition	Revenue Recognition The Company’s Recall Studios subsidiary produces software applications for third-parties on a consulting basis. Effective January 1, 2018, the Company retroactively adopted the Financial Accounting Standards Board’s (the “FASB”) Accounting Standards Codification (“ASC”) 606 - Revenue from Contracts with Customers, which has no material impact on revenue reported on the years presented within these financial statements. Under ASC 606, the Company recognizes revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. The Company adopted ASC 606, Revenue from Contracts with Customers, which requires that upon revenue being generated, the Company will disaggregate revenue into categories that depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors.
Stock-Based Compensation	Stock-Based Compensation The Company periodically issues stock options and warrants to employees and non-employees in non-capital raising transactions for services and for financing costs. The Company accounts for stock option and warrant grants issued and vesting to employees based on the authoritative guidance provided by FASB ASC 718 where the value of the award is measured on the date of grant and recognized as compensation expense on the straight-line basis over the vesting period. The Company accounts for stock option and warrant grants issued and vesting to non-employees in accordance with the authoritative guidance of the FASB ASC 718 where the value of the stock compensation is based upon the measurement date as determined at either a) the date at which a performance commitment is reached, or b) at the date at which the necessary performance to earn the equity instruments is complete. Options and warrants granted to non-employees are revalued each reporting period to determine the amount to be recorded as an expense in the respective period. As the options and warrants vest, they are valued on each vesting date and an adjustment is recorded for the difference between the value already recorded and the then current value on the date of vesting. In certain circumstances where there are no future performance requirements by the non-employee, option and warrant grants are immediately vested and the total stock-based compensation charge is recorded in the period of the measurement date. The fair value of the Company’s stock option and warrant grants are estimated using the Black-Scholes-Merton Option Pricing model, which uses certain assumptions related to risk-free interest rates, expected volatility, expected life of the stock options or warrants, and future dividends. Compensation expense is recorded based upon the value derived from the Black-Scholes-Merton Option Pricing model, and based on actual experience. The assumptions used in the Black-Scholes- Merton Option Pricing model could materially affect compensation expense recorded in future periods.
Income (Loss) Per Share	Income (Loss) Per Share Basic income (loss) per share is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted income (loss) per share reflects the potential dilution, using the treasury stock method that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the income (loss) of the Company. In computing diluted income (loss) per share, the treasury stock method assumes that outstanding options and warrants are exercised and the proceeds are used to purchase common stock at the average market price during the period. Options and warrants may have a dilutive effect under the treasury stock method only when the average market price of the common stock during the period exceeds the exercise price of the options and warrants. For the nine months ended September 30, 2018, the dilutive impact of 239 warrants, Series C Preferred stock that can convert into 2,524,982 shares of common stock, Series X Preferred stock that can convert into 450,000,000 shares of common stock and notes that can convert into 5,276,810 shares of common stock have been excluded because their impact on the loss per share is anti-dilutive. For the nine months ended September 30, 2017, the dilutive impact of a note payable that can convert into 13 shares of common stock and warrants exercisable into 239 shares of common stock have been excluded because their impact on the income per share is anti-dilutive. For the nine months ended September 30 2017, the calculation of diluted earnings per share included convertible Series B Preferred stock that can convert into 2,000,000 shares of common stock, convertible Series C Preferred stock that can convert into 2,848,982 shares of common stock, and notes that can convert into 2,541,748 shares of common stock. The following table sets forth the computation of basic and diluted earnings per share: Nine months ended Three months ended September 30, 2018 2017 2018 2017 Earnings per share - Basic Income (Loss) for the period $ (7,142,257 ) $ 10,847,000 $ (4,260,257 ) $ (808,000 ) Basic average common stock outstanding 103,173,589 32,156,987 142,576,353 79,393,777 Net earnings per share $ (0.07 ) $ 0.34 $ (0.03 ) $ (0.01 ) Nine months ended Three months ended September 30, 2018 2017 2018 2017 Earnings per share - Diluted Income (Loss) for the period $ (7,142,257 ) $ 10,847,000 $ (4,260,257 ) $ (808,000 ) Basic average common stock outstanding 103,173,589 32,156,987 142,576,353 79,393,777 Diluted effect from preferred stock and convertible notes 0 7,390,730 0 0 Diluted average common stock outstanding 103,173,589 39,547,717 142,576,353 79,393,777 Net earnings per share $ (0.07 ) $ 0.27 $ (0.03 ) $ (0.01 )
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company uses a Black- Scholes-Merton models, when the number of shares issuable is fixed, and a Binomial Lattice model, when the number of shares issuable is variable, to value the derivative instruments at inception and on subsequent valuation dates through the September 30, 2018 reporting date. The classification of derivative instruments, including whether such instruments should be recorded as liabilities on issuance and in subsequent periods, is evaluated at the end of each reporting period.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014- 09, Revenue from Contracts with Customers. ASU 2014-09 is a comprehensive revenue recognition standard that will supersede nearly all existing revenue recognition guidance under current U.S. GAAP and replace it with a principle-based approach for determining revenue recognition. ASU 2014-09 will require that companies recognize revenue based on the value of transferred goods or services as they occur in the contract. The ASU also will require additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. ASU 2014-09 is effective for interim and annual periods beginning after December 15, 2017. Early adoption is permitted only in annual reporting periods beginning after December 15, 2016, including interim periods therein. Entities will be able to transition to the standard either retrospectively or as a cumulative-effect adjustment as of the date of adoption. The Company has adopted ASU 2014-09 in the first quarter of 2018. The adoption of ASU 2014-09 is not expected to have a material impact on the Company’s financial statements and related disclosures. In February 2016, the FASB issued ASU No. 2016-02, Leases. ASU 2016-02 requires a lessee to record a right of use asset and a corresponding lease liability on the balance sheet for all leases with terms longer than 12 months. ASU 2016- 02 is effective for all interim and annual reporting periods beginning after December 15, 2018. Early adoption is permitted. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company is in the process of evaluating the impact of ASU 2016-02 on the Company’s financial statements and disclosures. On June 20, 2018, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2018-07, Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. ASU 2018-07 is intended to reduce cost and complexity and to improve financial reporting for share-based payments to nonemployees (for example, service providers, external legal counsel, suppliers, etc.). Under the new standard, companies will no longer be required to value non-employee awards differently from employee awards. Meaning that companies will value all equity classified awards at their grant date under ASC 718 and forgo revaluing the award after this date. The Company has chosen to early adopt this standard. Effective January 1, 2018, the Company retroactively adopted the Financial Accounting Standards Board’s (the “FASB”) Accounting Standards Codification (“ASC”) 606 - Revenue from Contracts with Customers, which has no material impact on revenue reported on the years presented within these financial statements. Under ASC 606, the Company recognizes revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. For the comparative periods, revenue has not been adjusted and continues to be reported under ASC 605 - Revenue Recognition. Under ASC 605, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured. There was no impact on the Company’s financial statements as a result of adopting ASC 606 for the period ended September 30, 2018 and year ended December 2017. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statement presentation or disclosures.

Organization and Basis of Ope_2

Organization and Basis of Operations (Tables)	9 Months Ended
	Sep. 30, 2018
Organization And Basis Of Operations
Schedule of reconciliation of Previously Reported Condensed Consolidated Balance Sheet	A reconciliation of the previously reported condensed consolidated balance sheet as of September 30, 2018 and the restated September 30, 2018 condensed consolidated balance sheet is as follows: September 30, 2018 Measurement September 30, as Previously Period Effect of 2018 Reported Adjustment Restatement as Restated ASSETS Current assets Cash $ 36,551 $ - $ - $ 36,551 Prepaid expenses 685,200 - - 685,200 Deposits and retainers 126,072 - - 126,072 Total current assets 847,823 - - 847,823 Property and equipment, net 76,987 - - 76,987 Goodwill 81,267,181 29,843,665 36,944,000 148,054,846 Acquired and licensed technology, net 209,276,639 (68,387,000 ) - 140,889,639 Total assets $ 291,468,630 $ (38,543,335 ) $ 36,944,000 $ 289,869,295 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities Accounts payable $ 2,324,117 $ - $ - $ 2,324,117 Accrued expenses 5,774,685 (1,262,335 ) - 4,512,350 Amounts owed to related parties 840,364 - - 840,364 Deposit on future sale of equity 55,000 - - 55,000 Note Payable 2,700,000 - - 2,700,000 Note Payable - related parties 65,000 - - 65,000 Convertible notes payable, net of discount 137,131 - - 137,131 Convertible notes - related party 484,365 - - 484,365 Warrant liability 3,714,541 - - 3,714,541 Derivative liability 2,393,891 - - 2,393,891 Total current liabilities 18,489,094 (1,262,335 ) - 17,226,759 Deferred income taxes - - 36,944,000 36,944,000 Total liabilities 18,489,094 (1,262,335 ) 36,944,000 54,170,759 COMMITMENTS AND CONTINGENCIES (Note 16) Stockholders’ equity: Series A Preferred stock, par value $0.0001, 5,000,000 shares authorized, 0 shares issued and outstanding as of September 30, 2018 - - - - Series B Convertible Preferred stock, par value $0.0001, 1,000,000 shares authorized, 0 shares issued and outstanding as of September 30, 2018 - - - - Series C Convertible Preferred stock, par value $0.0001, 41,000,000 shares authorized, 1,262,491 shares issued and outstanding as of September 30, 2018 126 - - 126 Series X Convertible Preferred stock, par value $0.0001, 1,000,000 shares authorized, 1,000,000 shares issued and outstanding as of September 30, 2018 100 - - 100 Common stock par value $0.01: 400,000,000 shares authorized; 214,557,207 shares issued and outstanding as of September 30, 2018 21,456 - - 21,456 Additional paid-in capital 225,304,099 - - 225,304,099 Shares to be issued 50,000 50,000 Accumulated deficit (18,295,687 ) - (18,295,687 ) Non-controlling interest 65,899,442 (37,281,000 ) - 28,618,442 Total stockholders’ equity 272,979,536 (37,281,000 ) - 235,698,536 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 291,468,630 $ (38,543,335 ) $ 36,944,000 $ 289,869,295

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Schedule of Consolidated Subsidiaries and Entities	The Company’s consolidated subsidiaries and/or entities are as follows: Name of consolidated subsidiary or entity State or other Date of incorporation or formation (date of Attributable interest York Productions, LLC The State of Florida October 22, 2008 (June 1, 2010) 60 % York Productions II, LLC The State of Florida June 13, 2013 60 % Recall Studios, Inc. The State of Nevada March 30, 2016 (July 27, 2016) 100 % Evolution AI Corporation The State of Florida November 1, 2017(August 8, 2018) 99.7 % Pulse Evolution Corporation The State of Nevada May 13, 2013(August 8, 2018) 58 %
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth the computation of basic and diluted earnings per share: Nine months ended Three months ended September 30, 2018 2017 2018 2017 Earnings per share - Basic Income (Loss) for the period $ (7,142,257 ) $ 10,847,000 $ (4,260,257 ) $ (808,000 ) Basic average common stock outstanding 103,173,589 32,156,987 142,576,353 79,393,777 Net earnings per share $ (0.07 ) $ 0.34 $ (0.03 ) $ (0.01 ) Nine months ended Three months ended September 30, 2018 2017 2018 2017 Earnings per share - Diluted Income (Loss) for the period $ (7,142,257 ) $ 10,847,000 $ (4,260,257 ) $ (808,000 ) Basic average common stock outstanding 103,173,589 32,156,987 142,576,353 79,393,777 Diluted effect from preferred stock and convertible notes 0 7,390,730 0 0 Diluted average common stock outstanding 103,173,589 39,547,717 142,576,353 79,393,777 Net earnings per share $ (0.07 ) $ 0.27 $ (0.03 ) $ (0.01 )

Acquisition of Evolution AI a_2

Acquisition of Evolution AI and Associated Goodwill on Business Combination (Tables)	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Schedule of Reconciliation of Previously Reported Purchase Price Allocation	A reconciliation of the previously reported purchase price allocation as of September 30, 2018 and the restated September 30, 2018 purchase price allocation is as follows (in thousands): September Measurement September as Previously Period Effect of 30, 2018 Reported Adjustment Restatement as Restated Consideration Paid: Series X Convertible Preferred Stock (1,000,000 shares at a fair value of $211.50 per share) $ 211,500 $ - $ - $ 211,500 Purchase Price Allocation: Fair value of other net assets/ liabilities (15,102 ) 1,262 - (13,840 ) Net liabilities assumed (15,102 ) 1,262 - (13,840 ) Excess allocated to Fair value of acquired and licensed technology 211,840 (68,387 ) - 143,453 Deferred tax liability - - (36,944 ) (36,944 ) Non-controlling interest (66,505 ) 37,281 - (29,224 ) Goodwill 81,267 29,844 36,944 148,055 Total Purchase Price $ 211,500 $ - $ - $ 211,500

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment as of September 30, 2018 and December 31, 2017 consist of the following: September 30, 2018 December 31, 2017 Useful Life $ $ Computers, software and other equipment 9,900 6,000 5 years Furniture and fixtures 133,994 0 7 years Total property and equipment 143,894 6,000 Less: Accumulated depreciation (66,907 ) (0 ) Property and equipment, net 76,987 6,000

Acquired & Licensed Technology

Acquired & Licensed Technology (Tables)	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Acquired and Licensed Technology	September 30, 2018 As Restated December 31, 2017 Useful Life $ $ Acquired and licensed technology 143,453 - 12 years Less: Accumulated amortization (2,563 ) - Acquired and Licensed Technology, net 140,890 -

Accrued Expenses (Tables)

Accrued Expenses (Tables)	9 Months Ended
	Sep. 30, 2018
Payables and Accruals [Abstract]
Schedule of Accrued Expenses	Accrued liabilities as of September 30, 2018 and December 31, 2017 consist of the following (in thousands): September 30, 2018 December 31, 2017 $ $ Payroll and payroll related liabilities 1,308 - Accrued Interest 753 - Employee Credit Card Expenses payable 895 - Amount owed for legal and consulting services 974 - Other expenses 582 - Total Accrued Expenses 4,512 -

Amounts Owed to Related Parti_2

Amounts Owed to Related Parties (Tables)	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
Schedule of Amount Owed to Related Parties	Amounts owed to related parties as of September 30, 2018 and December 31, 2017 consist of the following: September 30, 2018 December 31, 2017 $ $ Accrued Interest 158,891 141,000 Accrued Payroll 562,369 343,000 Advances 119,104 31,000 Total owed to related parties 840,364 515,000

Warrant Liability (Tables)

Warrant Liability (Tables)	9 Months Ended
	Sep. 30, 2018
Warrant Liability
Schedule of Warrant Liabilities by Using Black Scholes Merton Model Assumptions	The warrant liabilities were valued at September 30, 2018 using a Black-Scholes-Merton model with the following average assumptions: Warrant Liability September 30, 2018 Exercise Price $ 1.00 Stock Price $ 0.24 Discount applied 50 % Fair Value of Stock Price $ 0.12 Risk Free Rate 4 % Expected Life in Years 4.23 Expected dividend yield 0 % Expected volatility 184 % # of Warrants 36,678,028 Warrant Liability $ 3,714,542
Schedule of Warrant Activity	Weighted Average December 31, 2016 - - - Granted - - - Exercised - - - December 31, 2017 - - - Acquired via EAI/Pulse 36,678,028 $ 1.00 4.37 years Exercised - - - September 30, 2018 36,678,028 $ 1.00 4.23 years

Derivative Liability (Tables)

Derivative Liability (Tables)	9 Months Ended
	Sep. 30, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Weighted-Average Black-Scholes-Merton Model	The derivative liabilities were valued at the following dates using a Binomial Lattice Model with the following average assumptions: September 30, 2018 December 31, 2017 Stock Price $ 0.48 $ .31 Risk free interest rate 2.19-2.59 % 0.84 % Expected Volatility 223 % 476 % Expected life in years 0.50-0.92 0.25-0.79 Expected dividend yield 0 % 0 % Fair Value - Note Conversion Feature 2,393,891 1,867,000 Total $ 2,393,891 $ 1,867,000

Stockholders' Equity_ (Defici_2

Stockholders' Equity/ (Deficit) (Tables)	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
Summary of Stock Warrants Activities	The following table summarizes information concerning outstanding and exercisable warrants as of September 30, 2018 and December 31, 2017: Warrants Weighted Weighted December 31, 2016 295 $ 800 3.63 Granted 90,250 .50 5.00 Exercised - - - Forfeited/expired (56 ) 10 .05 December 31, 2017 90,489 $ .50 4.71 Granted - - - Exercised 90,250 - - Forfeited/expired - - - September 30, 2018 239 $ .80 2.93

Organization and Basis of Ope_3

Organization and Basis of Operations (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Aug. 08, 2018	Dec. 31, 2017
Ownership percentage	100.00%		100.00%
Acquired of total consideration			$ 211,500,000
Accumulated deficit	$ 18,295,687		18,295,687			$ 11,153,000
Net loss	4,260,257	$ 808,000	7,142,257	$ (10,847,000)
Net cash used in operating activities			2,461,968	$ 358,000
Deferred tax liability and goodwill	$ 37,000,000		$ 37,000,000
Evolution AI Corporation [Member]
Ownership percentage					99.70%
Pulse Evolution Corporation [Member]
Ownership percentage	58.00%		58.00%

Organization and Basis of Ope_4

Organization and Basis of Operations - Schedule of reconciliation of Previously Reported Condensed Consolidated Balance Sheet (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Cash	$ 36,551	$ 77,000
Prepaid expenses	685,200
Deposits and retainers	126,072	3,000
Total current assets	847,823	80,000
Property and equipment, net	76,987	6,000
Goodwill	148,054,846
Acquired and licensed technology, net	140,889,639
Total assets	289,869,295	86,000
Accounts payable	2,324,117	112,000
Accrued expenses	4,512,350
Amounts owed to related parties	840,364	515,000
Deposit on future sale of equity	55,000	55,000
Note Payable	2,700,000
Note Payable - related parties	65,000
Convertible notes payable, net of discount	137,131	152,000
Convertible notes - related party	484,365	484,000
Warrant liability	3,714,541
Derivative liability	2,393,891	1,867,000
Total current liabilities	17,226,759	3,185,000
Deferred income taxes	36,944,000
Total liabilities	54,170,759	3,185,000
COMMITMENTS AND CONTINGENCIES (Note 16)
Common stock par value $0.01: 400,000,000 shares authorized; 214,557,207 shares issued and outstanding as of September 30, 2018	21,456	8,000
Additional paid-in capital	225,304,099	8,045,000
Shares to be issued	50,000
Accumulated deficit	(18,295,687)	(11,153,000)
Non-controlling interest	28,618,442
Total stockholders’ equity	235,698,536	(3,099,000)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	289,869,295	86,000
Series A Preferred Stock [Member]
Preferred stock value		$ 1,000
Series B Convertible Preferred Stock [Member]
Preferred stock value
Series C Convertible Preferred Stock [Member]
Preferred stock value	126
Series X Convertible Preferred Stock [Member]
Preferred stock value	100
Previously Reported [Member]
Cash	36,551
Prepaid expenses	685,200
Deposits and retainers	126,072
Total current assets	847,823
Property and equipment, net	76,987
Goodwill	81,267,181
Acquired and licensed technology, net	209,276,639
Total assets	291,468,630
Accounts payable	2,324,117
Accrued expenses	5,774,685
Amounts owed to related parties	840,364
Deposit on future sale of equity	55,000
Note Payable	2,700,000
Note Payable - related parties	65,000
Convertible notes payable, net of discount	137,131
Convertible notes - related party	484,365
Warrant liability	3,714,541
Derivative liability	2,393,891
Total current liabilities	18,489,094
Deferred income taxes
Total liabilities	18,489,094
COMMITMENTS AND CONTINGENCIES (Note 16)
Common stock par value $0.01: 400,000,000 shares authorized; 214,557,207 shares issued and outstanding as of September 30, 2018	21,456
Additional paid-in capital	225,304,099
Shares to be issued	50,000
Accumulated deficit	(18,295,687)
Non-controlling interest	65,899,442
Total stockholders’ equity	272,979,536
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	291,468,630
Previously Reported [Member] | Series A Preferred Stock [Member]
Preferred stock value
Previously Reported [Member] | Series B Convertible Preferred Stock [Member]
Preferred stock value
Previously Reported [Member] | Series C Convertible Preferred Stock [Member]
Preferred stock value	126
Previously Reported [Member] | Series X Convertible Preferred Stock [Member]
Preferred stock value	100
Measurement Period Adjustment [Member]
Cash
Prepaid expenses
Deposits and retainers
Total current assets
Property and equipment, net
Goodwill	29,843,665
Acquired and licensed technology, net	(68,387,000)
Total assets	(38,543,335)
Accounts payable
Accrued expenses	(1,262,335)
Amounts owed to related parties
Deposit on future sale of equity
Note Payable
Note Payable - related parties
Convertible notes payable, net of discount
Convertible notes - related party
Warrant liability
Derivative liability
Total current liabilities	(1,262,335)
Deferred income taxes
Total liabilities	(1,262,335)
COMMITMENTS AND CONTINGENCIES (Note 16)
Common stock par value $0.01: 400,000,000 shares authorized; 214,557,207 shares issued and outstanding as of September 30, 2018
Additional paid-in capital
Non-controlling interest	(37,281,000)
Total stockholders’ equity	(37,281,000)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	(38,543,335)
Measurement Period Adjustment [Member] | Series A Preferred Stock [Member]
Preferred stock value
Measurement Period Adjustment [Member] | Series B Convertible Preferred Stock [Member]
Preferred stock value
Measurement Period Adjustment [Member] | Series C Convertible Preferred Stock [Member]
Preferred stock value
Measurement Period Adjustment [Member] | Series X Convertible Preferred Stock [Member]
Preferred stock value
Effect of Restatement [Member]
Cash
Prepaid expenses
Deposits and retainers
Total current assets
Property and equipment, net
Goodwill	36,944,000
Acquired and licensed technology, net
Total assets	36,944,000
Accounts payable
Accrued expenses
Amounts owed to related parties
Deposit on future sale of equity
Note Payable
Note Payable - related parties
Convertible notes payable, net of discount
Convertible notes - related party
Warrant liability
Derivative liability
Total current liabilities
Deferred income taxes	36,944,000
Total liabilities	36,944,000
COMMITMENTS AND CONTINGENCIES (Note 16)
Common stock par value $0.01: 400,000,000 shares authorized; 214,557,207 shares issued and outstanding as of September 30, 2018
Additional paid-in capital
Accumulated deficit
Non-controlling interest
Total stockholders’ equity
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	36,944,000
Effect of Restatement [Member] | Series A Preferred Stock [Member]
Preferred stock value
Effect of Restatement [Member] | Series B Convertible Preferred Stock [Member]
Preferred stock value
Effect of Restatement [Member] | Series C Convertible Preferred Stock [Member]
Preferred stock value
Effect of Restatement [Member] | Series X Convertible Preferred Stock [Member]
Preferred stock value

Organization and Basis of Ope_5

Organization and Basis of Operations - Schedule of reconciliation of Previously Reported Condensed Consolidated Balance Sheet (Details) (Parenthetical) - $ / shares	Sep. 30, 2018	Aug. 06, 2018	Dec. 31, 2017
Common stock, par value	$ 0.0001		$ 0.0001
Common stock, shares authorized	300,000,000		300,000,000
Common stock, shares issued	214,557,207		79,797,533
Common stock, shares outstanding	214,557,207		79,797,533
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.0001		$ 0.0001
Preferred stock, shares authorized	5,000,000		5,000,000
Preferred stock, shares issued	0		5,000,000
Preferred stock, shares outstanding	0		5,000,000
Series B Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.0001
Preferred stock, shares authorized	1,000,000
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0
Series C Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.0001
Preferred stock, shares authorized	41,000,000
Preferred stock, shares issued	1,262,491
Preferred stock, shares outstanding	1,262,491
Series X Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	1,000,000
Preferred stock, shares outstanding	1,000,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	Jan. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Aug. 08, 2018	Dec. 31, 2017	Jun. 15, 2017
Ownership interest percentage		100.00%
Percentage of issued and outstanding shares						75.00%
Fair value of derivative liability		$ 2,393,891			$ 1,867,000
Warrant liability		3,714,541
Impairment charges
Estimated useful life of intangible assets		12 years
Antidilutive securities			13
Diluted earnings per share included preferred stock converted into shares of common stock			239
Diluted earnings per share included convertible notes converted into shares of common stock		5,276,810	2,541,748
Convertible Series C Preferred Stock [Member]
Diluted earnings per share included preferred stock converted into shares of common stock		2,524,982	2,848,982
Series X Preferred Stock [Member]
Ownership interest percentage		100.00%
Diluted earnings per share included preferred stock converted into shares of common stock		450,000,000
Convertible Series B Preferred Stock [Member]
Diluted earnings per share included preferred stock converted into shares of common stock			2,000,000
Warrants Exercisable Shares Common Stock [Member]
Antidilutive securities		239
Computer [Member]
Estimated useful life		5 years
Furniture and Fixtures [Member]
Estimated useful life		7 years
Evolution AI Corporation [Member]
Ownership interest percentage				99.70%
Non-Controlling interest		42.00%
Pulse Evolution Corporation [Member]
Ownership interest percentage		58.00%
Non-Controlling interest		0.30%
Common Shares [Member]
Reverse stock split	1-for-10,000

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Consolidated Subsidiaries and Entities (Details)	9 Months Ended
	Sep. 30, 2018	Aug. 08, 2018
York Productions, LLC [Member]
Attributable interest	60.00%
York Productions II, LLC [Member]
Attributable interest	60.00%
Recall Studios, Inc. [Member]
Attributable interest	100.00%
Evolution AI Corporation [Member]
Attributable interest	99.70%
Pulse Evolution Corporation [Member]
Attributable interest	58.00%	58.00%
York Productions, LLC [Member]
Name of consolidated subsidiary or entity	York Productions, LLC
State or other jurisdiction of incorporation or organization	The State of Florida
Date of incorporation or formation	Oct. 22, 2008
Date of acquisition	Jun. 1, 2010
York Productions II, LLC [Member]
Name of consolidated subsidiary or entity	York Productions II, LLC
State or other jurisdiction of incorporation or organization	The State of Florida
Date of incorporation or formation	Jun. 13, 2013
Recall Studios, Inc. [Member]
Name of consolidated subsidiary or entity	Recall Studios, Inc.
State or other jurisdiction of incorporation or organization	The State of Nevada
Date of incorporation or formation	Mar. 30, 2016
Date of acquisition	Jul. 27, 2016
Evolution AI Corporation [Member]
Name of consolidated subsidiary or entity	Evolution AI Corporation
State or other jurisdiction of incorporation or organization	The State of Florida
Date of incorporation or formation	Nov. 1, 2017
Date of acquisition	Aug. 8, 2018
Pulse Evolution Corporation [Member]
Name of consolidated subsidiary or entity	Pulse Evolution Corporation
State or other jurisdiction of incorporation or organization	The State of Nevada
Date of incorporation or formation	May 13, 2013
Date of acquisition	Aug. 8, 2018

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Earnings Per Share, Basic and Diluted (Details)1 - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Accounting Policies [Abstract]
Earnings per share - Basic Income (Loss) for the period	$ (4,260,257)	$ (808,000)	$ (7,142,257)	$ 10,847,000
Basic average common stock outstanding	142,576,353	79,393,777	103,173,589	32,156,987
Net earnings per share	$ (0.03)	$ (0.01)	$ (0.07)	$ 0.34
Earnings per share - Diluted Income (Loss) for the period	$ (4,260,257)	$ (808,000)	$ (7,142,257)	$ 10,847,000
Diluted effect from preferred stock and convertible notes	0	0	0	7,390,730
Diluted average common stock outstanding	142,576,353	79,393,777	103,173,589	39,547,717
Net earnings per share	$ (0.03)	$ (0.01)	$ (0.07)	$ 0.27

Acquisition of Evolution AI a_3

Acquisition of Evolution AI and Associated Goodwill on Business Combination (Details Narrative) - USD ($)	Aug. 08, 2018	Sep. 30, 2018
Purchase of consideration amount	$ 211,500,000
Series X Preferred Stock [Member]
Number of shares issued, shares	1,000,000	1,000,000
Common Shares [Member]
Convertible shares of common stock	450,000,000
Traded market value	$ 0.47
Evolution AI Corporation [Member]
Attributable interest	99.70%
Evolution AI Corporation [Member] | Measurement Period Adjustment [Member]
Accrued expenses	$ 1,300,000
Pulse Evolution Corporation [Member]
Attributable interest	58.00%	58.00%

Acquisition of Evolution AI a_4

Acquisition of Evolution AI and Associated Goodwill on Business Combination - Schedule of Reconciliation of Previously Reported Purchase Price Allocation (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Series X Convertible Preferred Stock (1,000,000 shares at a fair value of $211.50 per share)	$ 211,500,000
Fair value of other net assets/ liabilities	(13,840,000)
Net liabilities assumed	(13,840,000)
Excess allocated to Fair value of acquired and licensed technology	143,453,000
Deferred tax liability	(36,944,000)
Non-controlling interest	(29,224,000)
Goodwill	148,054,846
Total Purchase Price	211,500,000
Previously Reported [Member]
Series X Convertible Preferred Stock (1,000,000 shares at a fair value of $211.50 per share)	211,500,000
Fair value of other net assets/ liabilities	(15,102,000)
Net liabilities assumed	(15,102,000)
Excess allocated to Fair value of acquired and licensed technology	211,840,000
Deferred tax liability
Non-controlling interest	(66,505,000)
Goodwill	81,267,181
Total Purchase Price	211,500,000
Measurement Period Adjustment [Member]
Series X Convertible Preferred Stock (1,000,000 shares at a fair value of $211.50 per share)
Fair value of other net assets/ liabilities	1,262,000
Net liabilities assumed	1,262,000
Excess allocated to Fair value of acquired and licensed technology	(68,387,000)
Deferred tax liability
Non-controlling interest	37,281,000
Goodwill	29,843,665
Total Purchase Price
Effect of Restatement [Member]
Series X Convertible Preferred Stock (1,000,000 shares at a fair value of $211.50 per share)
Fair value of other net assets/ liabilities
Net liabilities assumed
Excess allocated to Fair value of acquired and licensed technology
Deferred tax liability	(36,944,000)
Non-controlling interest
Goodwill	36,944,000
Total Purchase Price

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Depreciation	$ 2,890		$ 2,890		$ 0

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Total property and equipment	$ 143,894	$ 6,000
Less: Accumulated depreciation	(66,907)	0
Property and equipment, net	76,987	6,000
Computers, Software and Other Equipment [Member]
Total property and equipment	$ 9,900	6,000
Estimated useful life	5 years
Furniture and Fixtures [Member]
Total property and equipment	$ 133,994	$ 0
Estimated useful life	7 years

Acquired & Licensed Technolog_2

Acquired & Licensed Technology (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of acquired and licensed technology	$ 2,563,361		$ 0

Acquired & Licensed Technolog_3

Acquired & Licensed Technology - Schedule of Acquired and Licensed Technology (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Acquired and licensed technology	$ 143,453,000
Less: Accumulated amortization	(2,563,000)
Acquired and Licensed Technology, net	$ 140,890,000
Acquired and licensed technology, useful life	12 years

Accrued Expenses - Schedule of

Accrued Expenses - Schedule of Accrued Expenses (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Payroll and payroll related liabilities	$ 562,369	$ 343,000
Accrued Interest	158,891	141,000
Total Accrued Expenses	4,512,350
Accrued Liabilities [Member]
Payroll and payroll related liabilities	1,308,000
Accrued Interest	753,000
Employee Credit Card Expenses payable	895,000
Amount owed for legal and consulting services	974,000
Other expenses	582,000
Total Accrued Expenses	$ 4,512,000

Amounts Owed to Related Parti_3

Amounts Owed to Related Parties (Details Narrative) - USD ($)	Jun. 29, 2016	Sep. 30, 2018	Dec. 31, 2017
Advances from related party		$ 119,104	$ 31,000
Accrued payroll		562,369	343,000
Legal fees	$ 5,000	$ 50,000
Mr.Bafer [Member]
Accrued salary			$ 310,000

Amounts Owed to Related Parti_4

Amounts Owed to Related Parties - Schedule of Amount Owed to Related Parties (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Related Party Transactions [Abstract]
Accrued Interest	$ 158,891	$ 141,000
Accrued Payroll	562,369	343,000
Advances	119,104	31,000
Total owed to related parties	$ 840,364	$ 515,000

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2016	Sep. 30, 2018	Dec. 31, 2017	Oct. 31, 2015
Payment for acquisition of technology	$ 16,879,500
Payment to shareholders	$ 300,000	$ 300,000
Number of common stock issued	4,870,000
Negotiated price per share	$ 2.85	$ 2.85
Note payable			$ 2,700,000
Interest rate			8.00%		5.00%
Accrued interest	$ 743,876	$ 743,876
Principal amount	2,700,000	2,700,000	$ 65,000
Three Year Note [Member]
Note payable	$ 2,700,000	$ 2,700,000
Interest rate	10.00%	10.00%
Debt instrument, maturity date		Oct. 1, 2018

Warrant Liability (Details Narr

Warrant Liability (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2018	Jan. 31, 2016
Warrant Liability
Number of warrants issued during period		36,678,028
Exercise price of warrants	$ 1	$ 1
Gain on warrants	$ 617,996

Warrant Liability - Schedule of

Warrant Liability - Schedule of Warrant Liabilities by Using Black Scholes Merton Model Assumptions (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Jan. 31, 2016
Exercise Price	$ 1	$ 1
Stock Price	$ 0.24
Discount applied	50.00%
Fair Value of Stock Price	$ 0.12
# of Warrants	36,678,028
Warrant Liability	$ 3,714,542
Risk Free Interest Rate [Member]
Fair value assumption, warrant percentage	4.00%
Expected Life in Years [Member]
Fair value assumption, warrant term	4 years 2 months 23 days
Expected Dividend Yield [Member]
Fair value assumption, warrant percentage	0.00%
Volatility Rate [Member]
Fair value assumption, warrant percentage	184.00%

Warrant Liability - Schedule _2

Warrant Liability - Schedule of Warrant Activity (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Number of warrants, granted		90,250
Weighted Average exercise Price Beginning Balance	$ 0.50	$ 800
Weighted Average exercise Price Granted		0.50
Weighted Average exercise Price Exercised
Weighted Average exercise Price Ending Balance	$ 0.80	$ 0.50
Weighted Average Remaining Contractual Life Ending	4 years 8 months 16 days	3 years 7 months 17 days
Warrants [Member]
Number of warrants, beginning balance	36,678,028
Number of warrants, granted
Number of warrants, exercised
Number of warrants, acquired via EAI/Pulse	36,678,028
Number of warrants, closing balance	36,678,028	36,678,028
Weighted Average exercise Price Beginning Balance
Weighted Average exercise Price Granted
Weighted Average exercise Price Exercised
Weighted Average Exercise Price, acquired via EAI/Pulse	1
Weighted Average exercise Price Ending Balance	$ 1
Weighted Average Remaining Contractual Life, Acquired	4 years 4 months 13 days
Weighted Average Remaining Contractual Life Ending	4 years 2 months 23 days

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative)	Sep. 12, 2018USD ($)	Aug. 24, 2018USD ($)d	Aug. 22, 2018USD ($)	Aug. 17, 2018USD ($)	Jul. 12, 2018USD ($)	Jun. 25, 2018USD ($)	Jun. 25, 2018USD ($)	Jun. 05, 2018USD ($)	May 31, 2018USD ($)d	May 29, 2018USD ($)	May 03, 2018USD ($)d	Mar. 29, 2018USD ($)d	Mar. 23, 2018USD ($)d	Mar. 12, 2018USD ($)	Mar. 02, 2018USD ($)	Feb. 23, 2018USD ($)d	Feb. 22, 2018USD ($)d	Feb. 21, 2018USD ($)d	Feb. 15, 2018USD ($)shares	Feb. 12, 2018USD ($)d	Feb. 02, 2018USD ($)d	Jan. 26, 2018USD ($)d	Jan. 17, 2018USD ($)d	Nov. 02, 2017USD ($)d	Oct. 02, 2017USD ($)d	Sep. 29, 2017USD ($)d	Sep. 22, 2017USD ($)d	Sep. 12, 2017USD ($)d	Sep. 05, 2017USD ($)d	Aug. 29, 2017USD ($)d	Sep. 30, 2018USD ($)shares	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)	Mar. 31, 2016USD ($)	Oct. 31, 2015
Convertible promissory notes issued																															$ 137,131		$ 152,000
Interest rate percentage																															8.00%				5.00%
Note discount to account for notes derivative liability																															$ 1,228,256	$ 51,000
Proceeds from convertible debt																															1,327,050
Debt instrument, principal balance																															65,000			$ 2,700,000
Accrued interest																																		$ 743,876
November 16, 2018 [Member]
Interest expense																															96,469
Debt instrument, principal balance																															275,625
Accrued interest																															7,580
Notes Payable [Member]
Debt conversion of converted amount																															$ 18,000
Debt conversion of convertible shares | shares																															130,000
Debt instrument, principal balance																															$ 534,125		$ 443,250
Crown Bridge Partners [Member]
Convertible promissory notes issued																$ 35,000					$ 17,500									$ 35,000
Debt maturity date																Aug. 29, 2018					Aug. 29, 2018									Aug. 29, 2018
Interest rate percentage																10.00%					10.00%									10.00%
Conversion of interest rate																55.00%					55.00%									55.00%
Trading days | d																20					20									20
Note discount to account for notes derivative liability																$ 31,750					$ 15,750									$ 35,000
Debt issuance costs																33,000					69,000									$ 32,000
Debt conversion of converted amount																			$ 17,401
Debt conversion of convertible shares | shares																			130,000
Interest expense								$ 12,250		$ 9,045
Original issue discount																3,500					$ 1,750
LG Capital Funding [Member]
Convertible promissory notes issued																$ 110,250													$ 52,500
Debt maturity date																Feb. 23, 2019													Sep. 5, 2018
Interest rate percentage																8.00%													6.00%
Conversion of interest rate																58.00%													58.00%
Trading days | d																20													20
Note discount to account for notes derivative liability																$ 105,000													$ 52,500
Debt issuance costs																141,000													$ 37,000
Interest expense				$ 39,974											$ 20,000
Original issue discount																$ 5,250
EMA Financial [Member]
Convertible promissory notes issued																												$ 100,000
Debt maturity date																												Sep. 5, 2018
Interest rate percentage																												10.00%
Conversion of interest rate																												50.00%
Trading days | d																												25
Note discount to account for notes derivative liability																												$ 100,000
Debt issuance costs																												$ 99,000
Interest expense															$ 38,000
Essex Global Investment [Member]
Convertible promissory notes issued																											$ 43,000
Debt maturity date																											Sep. 22, 2018
Interest rate percentage																											10.00%
Conversion of interest rate																											58.00%
Trading days | d																											25
Note discount to account for notes derivative liability																											$ 43,000
Debt issuance costs																											$ 32,000
Interest expense														$ 14,000
Labrys Fund [Member]
Convertible promissory notes issued																										$ 110,000
Debt maturity date																										Mar. 29, 2018
Interest rate percentage																										12.00%
Conversion of interest rate																										50.00%
Trading days | d																										25
Note discount to account for notes derivative liability																										$ 110,000
Debt issuance costs																										$ 232,000
Auctus Fund [Member]
Convertible promissory notes issued																								$ 52,750
Debt maturity date																								Aug. 2, 2018
Interest rate percentage																								12.00%
Conversion of interest rate																								50.00%
Trading days | d																								25
Note discount to account for notes derivative liability																								$ 52,750
Debt issuance costs																								$ 50,000
Power Up Lending Group [Member]
Convertible promissory notes issued		$ 202,500											$ 50,000							$ 53,000			$ 53,000		$ 50,000
Debt maturity date		Aug. 24, 2019											Dec. 30, 2018							Oct. 30, 2018			Oct. 30, 2018		Jul. 15, 2018
Interest rate percentage		8.00%											8.00%							8.00%			8.00%		8.00%
Conversion of interest rate		61.00%											63.00%							63.00%			63.00%		63.00%
Trading days | d		10											10							10			10		10
Note discount to account for notes derivative liability		$ 202,500											$ 50,000							$ 53,000			$ 53,000		$ 50,000
Debt issuance costs		$ 190,830											$ 8,000							$ 8,000			$ 28,000		$ 77,000
Interest expense						$ 18,550	$ 17,500
Adar Bays, LLC [Member]
Convertible promissory notes issued									$ 275,625
Debt maturity date									May 31, 2019
Interest rate percentage									6.00%
Conversion of interest rate									53.00%
Trading days | d									20
Note discount to account for notes derivative liability									$ 262,500
Debt issuance costs									$ 151,000
Adar Bays, LLC [Member] | Convertible Promissory Note [Member]
Convertible promissory notes issued																						$ 44,000
Debt maturity date																						Jan. 16, 2018
Interest rate percentage																						6.00%
Conversion of interest rate																						58.00%
Trading days | d																						20
Note discount to account for notes derivative liability																						$ 40,000
Debt issuance costs																						502,000
Interest expense										15,400
Original issue discount																						4,000
Adar Bays, LLC [Member] | Second Convertible Promissory Note [Member]
Convertible promissory notes issued																						$ 44,000
Debt maturity date																						Jan. 16, 2018
Interest rate percentage																						6.00%
Conversion of interest rate																						58.00%
Trading days | d																						20
Note discount to account for notes derivative liability																						$ 40,000
Debt issuance costs																						502,000
Interest expense										$ 15,400
Original issue discount																						$ 4,000
One44 Capital, LLC [Member]
Convertible promissory notes issued												$ 94,500						$ 94,500
Debt maturity date												Nov. 29, 2018						Feb. 21, 2019
Interest rate percentage												8.00%						8.00%
Conversion of interest rate												50.00%						50.00%
Trading days | d												20						20
Note discount to account for notes derivative liability												$ 94,500						$ 94,500
Debt issuance costs												$ 56,000						$ 93,000
Interest expense	$ 34,286				$ 34,083
Auctus Fund, LLC [Member]
Convertible promissory notes issued																	$ 230,000
Debt maturity date																	Nov. 22, 2018
Interest rate percentage																	12.00%
Conversion of interest rate																	50.00%
Trading days | d																	25
Note discount to account for notes derivative liability																	$ 230,000
Debt issuance costs																	$ 632,000
Interest expense			$ 73,015
G S Capital [Member]
Convertible promissory notes issued											$ 56,000
Debt maturity date											May 3, 2019
Interest rate percentage											8.00%
Conversion of interest rate											52.00%
Trading days | d											10
Note discount to account for notes derivative liability											$ 54,800
Debt issuance costs											$ 54,000

Convertible Notes Payable to _2

Convertible Notes Payable to Related Parties (Details Narrative)	Dec. 28, 2016USD ($)$ / shares	Jul. 31, 2016	Jul. 31, 2015USD ($)d	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)	Mar. 31, 2016USD ($)	Oct. 31, 2015
Proceeds from convertible debt				$ 1,327,050
Annual interest rate				8.00%				5.00%
Outstanding note balance amount				$ 2,700,000
Accrued interest							$ 743,876
Shareholder [Member]
Annual interest rate	3.00%
Debt maturity date	Mar. 24, 2017
Accrued interest				2,666		1,000
Unsecured convertible promissory note	$ 50,000
Debt conversion price per share | $ / shares	$ 4,000
Increased Term of Notes [Member]
Annual interest rate								22.00%
Alex Bafer [Member]
Proceeds from convertible debt			$ 530,000
Accrued interest related party			13,000
Convertible promissory note principal amount			$ 543,000
Annual interest rate			5.00%
Debt maturity date		Aug. 1, 2017	Oct. 1, 2015
Trading days | d			20
Conversion price percentage			50.00%
Outstanding note balance amount				434,000		434,000
Accrued interest				$ 156,223		$ 140,000

Derivative Liability (Details N

Derivative Liability (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Fair value of derivative liability	$ 2,393,891		$ 2,393,891		$ 1,867,000
Change in fair value of derivative liability	(830,545)	$ 268,000	(3,269,545)	$ (11,905,000)
Note Conversion Feature [Member]
Fair value of derivative liability	2,393,891		2,393,891		$ 1,867,000
Change in fair value of derivative liability			3,269,545
Convertible Notes Payable [Member]
Fair value of derivative liability	$ 3,796,132		$ 3,796,132

Derivative Liability - Schedule

Derivative Liability - Schedule of Weighted-Average Black-Scholes-Merton Model (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Stock Price	$ 0.48	$ 0.31
Fair Value	$ 2,393,891	$ 1,867,000
Note Conversion Feature [Member]
Fair Value	$ 2,393,891	$ 1,867,000
Black-Scholes-Merton Model [Member] | Risk Free Interest Rate [Member]
Fair value assumptions, measurement input, percentages		0.84%
Black-Scholes-Merton Model [Member] | Risk Free Interest Rate [Member] | Minimum [Member]
Fair value assumptions, measurement input, percentages	2.19%
Black-Scholes-Merton Model [Member] | Risk Free Interest Rate [Member] | Maximum [Member]
Fair value assumptions, measurement input, percentages	2.59%
Black-Scholes-Merton Model [Member] | Expected Volatility [Member]
Fair value assumptions, measurement input, percentages	223.00%	476.00%
Black-Scholes-Merton Model [Member] | Expected Life in Years [Member] | Minimum [Member]
Fair value assumptions, measurement input, term	6 months	2 months 30 days
Black-Scholes-Merton Model [Member] | Expected Life in Years [Member] | Maximum [Member]
Fair value assumptions, measurement input, term	11 months 1 day	9 months 14 days
Black-Scholes-Merton Model [Member] | Expected Dividend Yield [Member]
Fair value assumptions, measurement input, percentages	0.00%	0.00%

Stockholders' Equity_ (Defici_3

Stockholders' Equity/ (Deficit) (Details Narrative) - USD ($)	Aug. 08, 2018	Feb. 28, 2018	Mar. 31, 2016	Sep. 30, 2018	Dec. 31, 2017
Aggregate number of shares			4,870,000
Ownership percentage				100.00%
Common Shares [Member]
Conversion of warrants into common stock				153,430
Series A Preferred Stock [Member]
Number of issuance of common stock upon conversion preferred stock				109,000,000
Common stock shares conversion of preferred stock				5,000,000
Preferred stock, shares outstanding				0	5,000,000
Series B Preferred Stock [Member]
Number of issuance of common stock upon conversion preferred stock				2,000,000
Common stock shares conversion of preferred stock				1,000,000
Preferred stock, shares outstanding				0	1,000,000
Series C Preferred Stock [Member]
Number of issuance of common stock upon conversion preferred stock				324,000	78,175,000
Common stock shares conversion of preferred stock				162,000	39,087,500
Preferred stock, shares outstanding				1,262,491	1,424,491
Series X Preferred Stock [Member]
Common stock shares conversion of preferred stock	1,000,000			1,000,000
Preferred stock, shares outstanding				1,000,000	0
Number of shares issued on acquisition				1,000,000
Conversion of stock, shares issued				450,000,000
Ownership percentage				100.00%
Notes Payable [Member]
Debt conversion, shares issued				130,000
Debt conversion, amount issued				$ 18,000
Securities Purchase Agreement [Member] | Auctus Fund [Member]
Issuance of common stock for commitment fee, shares				200,000
Issuance of common stock for commitment fee				$ 118,000
Securities Purchase Agreement [Member] | Labrys Fund [Member]
Issuance of common stock for commitment fee, shares		107,843
Various Shareholders [Member]
Aggregate number of shares				250,000
Number of shares issued for cash, value				$ 50,000
Common Shares One [Member]
Aggregate number of shares				10,722,333	978,750
Number of shares issued for cash, value				$ 2,346,000	$ 175,000
Common Shares [Member] | Various Shareholders [Member]
Number of stock shares issued for incentive, shares				4,250,000
Number of stock shares issued for incentive, value				$ 3,397,600
Common Shares [Member] | Five Shareholders [Member]
Number of stock shares issued for incentive, shares					501,000
Number of stock shares issued for incentive, value					$ 410,000

Stockholders' Equity_ (Defici_4

Stockholders' Equity/ (Deficit) - Summary of Stock Warrants Activities (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Equity [Abstract]
Warrant Beginning Balance	90,489	295
Warrant Granted		90,250
Warrant Exercised	90,250
Warrant Forfeited/expired		(56)
Warrant Ending Balance	239	90,489
Weighted Average exercise Price Beginning Balance	$ 0.50	$ 800
Weighted Average exercise Price Granted		0.50
Weighted Average exercise Price Exercised
Weighted Average exercise Price Forfeited/expired		10
Weighted Average exercise Price Ending Balance	$ 0.80	$ 0.50
Weighted Average Remaining Contractual Life Beginning	4 years 8 months 16 days	3 years 7 months 17 days
Weighted Average Remaining Contractual Life Granted	0 years	5 years
Weighted Average Remaining Contractual Life Forfeited/expired	0 years	18 days
Weighted Average Remaining Contractual Life Ending	2 years 11 months 4 days	4 years 8 months 16 days

Evolution AI Corporation Shar_2

Evolution AI Corporation Share Exchange Agreement (Details Narrative) - $ / shares	Aug. 08, 2018	Aug. 06, 2018	Sep. 30, 2018	Jun. 15, 2017
Percentage of issued and outstanding shares				75.00%
Ownership percentage			100.00%
Closing Share Exchange Agreement [Member] | EAI Shareholders [Member]
Common stock issued for conversion of preferred stock	450
Percentage of issued and outstanding shares	100.00%
Approximate number of shares in exchange	450,000,000
Series X Convertible Preferred Stock [Member]
Preferred stock, par value		$ 0.0001	$ 0.0001
Preferred stock, shares authorized		1,000,000	1,000,000
Common stock issued for conversion of preferred stock		450
Percentage of issued and outstanding shares		100.00%
Series X Convertible Preferred Stock [Member] | Closing Share Exchange Agreement [Member] | EAI Shareholders [Member]
Ownership percentage	99.70%
Maximum percentage of outstanding shares of stock	30.00%

Brick Top and Southfork Share_2

Brick Top and Southfork Share Exchange Agreement (Details Narrative) - Share Exchange Agreement [Member]	Aug. 08, 2018shares
Brick Top Holdings, Inc [Member]
Approximate number of shares in exchange	81,750,000
Common stock issued for conversion of preferred stock	3,750,000
Southfork Ventures, Inc [Member]
Approximate number of shares in exchange	27,250,000
Common stock issued for conversion of preferred stock	1,250,000

Commitments & Contingencies (De

Commitments & Contingencies (Details Narrative)	Sep. 30, 2018USD ($)
Mr. Textor and Mr. Bafer [Member]
Contingent liability	$ 1,000,000
Mr. Gupta [Member]
Contingent liability	$ 400,000

Discontinued Operations (Detail

Discontinued Operations (Details Narrative) - USD ($)	Jun. 15, 2017	Sep. 30, 2018	Dec. 31, 2017
Ownership interest, percentage		100.00%
Noncontrolling interest		$ 28,618,442
Purchase price		211,500,000
Purchase and Sale Agreement [Member]
Ownership interest, percentage	75.00%
Initial payment	$ 10,000
Payment made from gross revenue, percent	5.00%
Purchase and Sale Agreement [Member] | S&G Holdings, Inc [Member]
Ownership interest, percentage	100.00%
Gain on sale of assets		57,000
Value of liabilities included in gain on sale		236,000
Noncontrolling interest		189,000
Purchase price		10,000
Purchase and Sale Agreement [Member] | S&G Holdings, Inc [Member] | July 1, 2022 [Member]
Initial payment		590,000
Unreceived revenue from exploitation		265,000
Stock and assets, repurchase value		$ 10,000
Purchase and Sale Agreement [Member] | S&G Holdings, Inc [Member] | Maximum [Member]
Initial payment	$ 590,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Nov. 16, 2018	Mar. 31, 2016	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Number of common stock issued		4,870,000
Repayments of convertible debt					$ 1,251,531	$ 40,000
Accrued interest		$ 743,876
Interest expenses			$ 207,177	$ 32,000	$ 502,177	$ 44,000
Subsequent Event [Member] | May 31, 2018 Convertible Promissory Note [Member] | Adar Bays, LLC [Member]
Repayments of convertible debt	$ 275,625
Accrued interest	7,580
Interest expenses	$ 96,469
Various Shareholders [Member]
Number of common stock issued					250,000
Value of common stock issued					$ 50,000