HydroPhi Technologies (HPTG) 10-KT 4 Aug 16 2015 FY Annual report (with FYE transition) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	9 Months Ended
	Dec. 31, 2015	Aug. 02, 2016	Sep. 30, 2015
Document And Entity Information
Entity Registrant Name	HydroPhi Technologies Group, Inc.
Entity Central Index Key	1,496,741
Document Type	10-KT
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 272,781
Entity Common Stock, Shares Outstanding		404,794,416
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,015

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Mar. 31, 2015
CURRENT ASSETS
Cash and cash equivalents	$ 43,630	$ 63,412
Inventory	0	42,000
Advances to ProStar	382,000	0
Prepaid expenses and other current assets	34,085	24,104
Total Current Assets	459,715	129,516
Property and equipment, net of accumulated depreciation	0	2,058
Intangible assets, net of accumulated amortization	0	358,500
Deferred financing costs	0	1,718
TOTAL ASSETS	459,715	491,792
CURRENT LIABILITIES
Accounts payable and accrued expenses	872,723	1,640,592
Accounts payable and accrued expenses - related parties	86,250	71,945
Accrued compensation	240,165	226,752
Advance from customer	60,800	60,800
Deferred revenues	521,000	692,333
Notes payable	26,130	65,000
Notes payable, related parties	0	4,438
Convertible debt - related parties	0	1,114,958
Convertible debt, net of discount	1,334,354	0
Short-term portion of other long-term debt	31,500	42,000
Derivative liabilities	1,712,763	1,803,965
Total Current Liabilities	4,885,685	5,722,783
Convertible debt, net of discount	0	560,264
Other long-term debt	0	14,000
TOTAL LIABILITIES	4,885,685	6,297,047
Commitment and contingencies
STOCKHOLDERS' DEFICIT
Preferred stock	0	0
Common stock	35,799	16,738
Additional paid-in capital	29,749,513	27,591,352
Accumulated deficit	(34,211,282)	(33,413,345)
TOTAL STOCKHOLDERS' DEFICIT	(4,425,970)	(5,805,255)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 459,715	$ 491,792

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2015	Mar. 31, 2015
Statement of Financial Position [Abstract]
Convertible notes payable unamortized debt discount, current	$ 1,279,086	$ 0
Convertible notes payable unamortized debt discount, long-term	$ 0	$ 979,736
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authortized	25,000,000	25,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	600,000,000	600,000,000
Common stock, shares issued	357,992,545	167,377,472
Common stock, shares outstanding	357,992,545	167,377,472

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2015	Mar. 31, 2015
REVENUE
Revenues	$ 171,333	$ 278,012
OPERATING EXPENSES
General and administrative	921,466	1,761,297
Research and development	174,717	395,462
Depreciation and amortization	50,808	68,377
Impairment of intangible assets	309,750	0
Impairment of inventory	42,000	0
TOTAL OPERATING EXPENSES	1,498,741	2,225,136
LOSS FROM OPERATIONS	(1,327,408)	(1,947,124)
OTHER INCOME (EXPENSE)
Interest expense	(1,219,252)	(2,331,680)
Change in fair value of derivative liabilities	903,411	1,440,508
Loss on extinguishment of convertible debt	(143,972)	0
Gain on settlement of accrued liabilities and debt	989,284	121,819
TOTAL OTHER INCOME (EXPENSE)	529,471	(769,353)
NET LOSS	$ (797,937)	$ (2,716,477)
NET LOSS PER COMMON SHARE - Basic and diluted	$ 0	$ (0.02)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - Basic and diluted	277,349,048	119,532,410

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Deficit - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated (Deficit)	Total
Beginning balance - value at Mar. 31, 2014	$ 10,267	$ 26,827,544	$ (30,696,868)	$ (3,859,057)
Beginning balance - shares at Mar. 31, 2014	102,665,126
Reclassification of fair value of derivative		(60,527)		(60,527)
Shares issued to employees and directors for services, value	$ 360	74,880		75,240
Shares issued to employees and directors for services, shares	3,600,000
Options issued to employees for services		93,688		93,688
Shares issued for conversion of debts, value	$ 6,111	655,767		661,878
Shares issued for conversion of debts, shares	61,112,346
Net loss			(2,716,477)	(2,716,477)
Ending balance - value at Mar. 31, 2015	$ 16,738	27,591,352	(33,413,345)	(5,805,255)
Ending balance - shares at Mar. 31, 2015	167,377,472
Forgiveness of debts and accounts payable by related parties		1,556,608		1,556,608
Stock-based compensation		8,518		8,518
Shares cancelled by related parties, value	$ (3,843)	3,843		0
Shares cancelled by related parties, shares	(38,430,650)
Shares issued for conversion of debts, value	$ 22,032	566,590		588,622
Shares issued for conversion of debts, shares	220,320,313
Shares issued for settlement of accrued interest, value	$ 872	22,602		23,474
Shares issued for settlement of accrued interest, shares	8,725,410
Net loss			(797,937)	(797,937)
Ending balance - value at Dec. 31, 2015	$ 35,799	$ 29,749,513	$ (34,211,282)	$ (4,425,970)
Ending balance - shares at Dec. 31, 2015	357,992,545

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2015	Mar. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (797,937)	$ (2,716,477)
Adjustments To Reconcile Net Loss To Net Cash Used In Operating Activities:
Stock-based compensation	8,518	178,436
Depreciation and amortization	50,808	68,377
Impairment of inventory	42,000	0
Impairment of intangible assets	309,750	0
Amortization of deferred financing costs	0	20,107
Amortization of debt discount	1,041,800	1,612,007
Non-cash interest expense related to conversion feature of notes payable	0	565,203
Change in fair value of derivative liabilities	(903,411)	(1,440,508)
Gain on settlement of accrued liabilities and debts	(989,284)	(121,819)
Loss on extinguishment of convertible debt	143,972	0
Changes in operating assets and liabilities:
Accounts receivable	0	1,050
Inventory	0	(42,000)
Prepaids expenses and other current assets	36,799	(3,874)
Accounts payable and accrued liabilities	209,173	289,453
Accounts payable and accrued liabilities, related parties	119,237	70,678
Accrued compensation	13,413	(55,000)
Deferred revenues	(171,333)	(276,667)
NET CASH USED IN OPERATING ACTIVITIES	(886,495)	(1,851,034)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net proceeds from convertible notes payable	914,583	1,865,000
Payments on notes payable	(23,370)	0
Payments on debt	(24,500)	(47,000)
NET CASH PROVIDED BY FINANCING ACTIVITIES	866,713	1,818,000
NET DECREASE IN CASH AND CASH EQUIVALENTS	(19,782)	(33,034)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	63,412	96,446
CASH AND CASH EQUIVALENTS AT END OF PERIOD	43,630	63,412
SUPPLEMENTAL OF CASH FLOWS INFORMATION:
Cash paid for interest	444	0
Cash paid for income tax	0	0
Supplemental Disclosure of Non-Cash Investing and Financing Activities:
Financed insurance obligation	45,062
Original debt issuance discount	81,000
Contribution of capital by related parties - forgiveness of debt and accounts payable	1,556,608
Cancellation of common stock	3,843
Convertible debt borrowings for which cash was advanced directly to ProStar by the lenders	382,000	0
Shares issued for accounts payable and accrued liabilities settlement and convertible note payable conversion	622,026	661,878
Notes payable discount		2,715,018
Notes issued to settle accounts payable	30,000	103,000
Fair value of tainted warrants reclassified from equity to liability		60,527
Conversion of accrued interest - related parties to notes payable - related parties		75,716
Conversion of accrued interest - related parties to convertible debt - related parties		865,864
Fair value of warrants issued with convertible notes classified as derivative liability		83,762
Debt discount - derivative liabilities on note conversion feature	$ 922,716	$ 2,715,018

Organization and Business

Organization and Business	9 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Business	1. ORGANIZATION AND BUSINESS HydroPhi Technologies Group, Inc., formerly known as Big Clix Corp., Inc., (the “Company” or “HydroPhi”) was incorporated under the laws of State of Florida on June 18, 2010. The Company is a fuel efficiency company that has created a water-based technology to improve the fuel efficiency of internal combustion engines. The Company has been engaged in the research and development of its “green energy” solutions primarily for the transportation industry since its inception. The Company’s priority market segments are: logistics, trucking, heavy equipment, marine and agriculture, where rising fuel costs and upcoming emission regulations necessitate the development of new, ground-breaking technologies. In the future, the continual improvement process at the Company will focus on miniaturization, data collection, application-specific designs and further efficiency enhancements. The accompanying financial statements have been prepared assuming the Company will continue as a going concern. The Company has a net working capital deficit at its most recent fiscal year end, has suffered recurring losses from operations, and has an accumulated deficit of approximately $34 million through December 31, 2015. Management is currently pursuing a business strategy which includes raising the necessary funds to finance the Company's research, development, marketing and manufacturing efforts. While pursuing this business strategy, the Company is expected to continue operating at a loss with negative operating cash flows. Management is focusing primarily on the freight transport business. The Company has substantially curtailed its research, development, marketing, and manufacturing efforts to minimize losses in the absence of funding. In the event, the Company is unable to raise additional funds to support this business, the Company will explore its strategic options or close the business. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. As a result of the aforementioned factors and the related uncertainties, there can be no assurance of the Company's ability to continue as a going concern.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Significant Accounting Policies	2. SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements of the Company have been prepared using the accrual basis of accounting in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”). The consolidated financial statements include the Company’s accounts and those of the Company’s wholly-owned subsidiary. All significant intercompany accounts and transactions have been eliminated. Reclassifications Certain prior period amounts have been reclassified to conform to current period presentation. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers highly liquid investments that are readily convertible to known amounts of cash with original maturities of three months or less to be cash equivalents. Inventory The Company utilizes a perpetual inventory system and inventory is accounted for using the first-in-first-out (FIFO) method. The Company reviews the carrying value of the inventory periodically to determine if facts and circumstances exist that would suggest that inventory might be impaired. Among the factors the Company considers in making the evaluation is obsolescence. If impairment is indicated, an adjustment will be made to reduce the inventory value to its fair value. During the nine-months ended December 31, 2015, the Company fully impaired its inventory. Property and Equipment Property and equipment are recorded at cost. Expenditures for major additions and improvements are capitalized while minor replacements and maintenance and repairs, which do not improve or extend the life of such assets, are charged to operations as incurred. Disposals are removed at cost less accumulated depreciation, and any resulting gain or loss is reflected in the statement of operations. Depreciation is calculated using the straight-line method which depreciates the assets over the estimated useful lives of the depreciable assets ranging from five to seven years. Intangible Assets Intangible assets include patent applications. Intangible assets with definite useful lives are recorded on the basis of cost and are amortized on a straight-line basis over their estimated useful lives. The Company uses a useful life of 10 years for patents. The Company evaluates the remaining useful life of intangible assets annually to determine whether events and circumstances warrant a revision to the remaining amortization period. If the estimate of the intangible asset’s remaining useful life is changed, the remaining carrying amount of the intangible asset will be amortized prospectively over that revised remaining useful life. The Company reviews the carrying value of the long-lived assets periodically to determine if facts and circumstances exist that would suggest that assets might be impaired or that the useful lives should be modified. Among the factors the Company considers in making the evaluation are changes in market position and profitability. If facts and circumstances exist which may indicate impairment, the Company will prepare a projection of the undiscounted cash flows of the asset group and determine if the long-lived assets are recoverable based on these undiscounted cash flows. If impairment is indicated, an adjustment will be made to reduce the carrying amount of these assets to their fair value. During the nine-months ended December 31, 2015, the Company fully impaired its intangible assets. Derivatives All derivatives are recorded at fair value on the balance sheet. Fair values are determined using market based pricing models incorporating readily observable market data and requiring judgment and estimates. Fair Value of Financial Instruments Fair value is defined as the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants. A fair value hierarchy has been established for valuation inputs that gives the highest priority to quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The fair value hierarchy is as follows: Level 1 Inputs – Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 Inputs – Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These might include quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (such as interest rates, volatilities, prepayment speeds, credit risks, etc.) or inputs that are derived principally from or corroborated by market data by correlation or other means. Level 3 Inputs – Unobservable inputs for determining the fair values of assets or liabilities that reflect an entity's own assumptions about the assumptions that market participants would use in pricing the assets or liabilities. Financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable and borrowings. The fair value of current financial assets and current financial liabilities approximates their carrying value because of the short-term maturity of these financial instruments. The following tables set forth assets and liabilities measured at fair value on a recurring basis by level within the fair value hierarchy as of December 31, 2015 and March 31, 2015. As required by ASC 820, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the valuation of fair value assets and liabilities and their placement within the fair value hierarchy levels. Derivative liabilities: Level 1 Level 2 Level 3 Total December 31, 2015 $ - $ - $ 1,712,763 $ 1,712,763 March 31, 2015 $ - $ - $ 1,803,965 $ 1,803,965 Revenue Recognition Revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable, and collectability is probable. Research and Development Research and development costs are expensed as incurred. For the nine-months ended December 31, 2015 and the year ended March 31, 2015, the Company recorded research and development expense of $174,717 and $395,462, respectively. Share-Based Compensation The Company estimates the fair value of each stock option award at the grant date by using the Black-Scholes option pricing model or modified binomial valuation model and common shares based on the last applicable market price of the Company’s common stock on the date of the share grant. The fair value determined represents the cost for the award and is recognized over the vesting period during which an employee is required to provide service in exchange for the award. As share-based compensation expense is recognized based on awards ultimately expected to vest, the Company reduces the expense for estimated forfeitures based on historical forfeiture rates. Previously recognized compensation costs may be adjusted to reflect the actual forfeiture rate for the entire award at the end of the vesting period. Income Taxes An asset and liability approach is used for financial accounting and reporting for income taxes. Deferred income taxes arise from temporary differences between income tax and financial reporting and principally relate to recognition of revenue and expenses in different periods for financial and tax accounting purposes and are measured using currently enacted tax rates and laws. In addition, a deferred tax asset can be generated by net operating loss carryforwards (“NOLs”). If it is more likely than not that some portion or all of a deferred tax asset will not be realized, a valuation allowance is recognized. Loss Per Common Share Basic loss per common share is calculated by dividing net loss available to common stockholders for the period by the weighted average shares of common stock outstanding during the period. Diluted net loss per common share is computed by dividing the net income for the period by the weighted average number of common and common equivalent shares outstanding during the period. The calculation of diluted loss per common share assumes the dilutive effect of stock options, warrants and any other potentially dilutive securities outstanding. During a loss period, the potentially dilutive securities have an anti-dilutive effect and are not included in the calculation of dilutive net loss per common share. For the nine-months ended December 31, 2015 and the year ended March 31, 2015, potential dilutive securities included options and warrants to purchase 13,220,395 and 14,660,395 shares of the Company’s common stock, respectively. Additionally, at December 31, 2015 and March 31, 2015, there were notes payable that are convertible into a potential of 671,331,414 and 372,022,796 shares of the Company’s common stock based on the then applicable conversion price, respectively. Discount and Amortization of Debt Discount Debt discount represents costs incurred in obtaining the debt funding and the fair value of embedded conversion options of various convertible debt instruments and attached convertible equity instruments issued in connection with debt instruments. The debt discount is amortized over the earlier of (i) the term of the debt or (ii) conversion of the debt, using the effective interest method. The amortization of debt discount is included as a component of interest expense in the accompanying consolidated statements of operations. Subsequent Events The Company’s management reviewed all material events through the issuance date of this report for disclosure consideration. Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers: Topic 606 (“ASU 2014-09”). ASU 2014-09 amends the guidance for revenue recognition to replace numerous, industry-specific requirements and converges areas under this topic with those of the International Financial Reporting Standards. The ASU implements a five-step process for customer contract revenue recognition that focuses on transfer of control, as opposed to transfer of risk and rewards. The amendment also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenues and cash flows from contracts with customers. Other major provisions include the capitalization and amortization of certain contract costs, ensuring the time value of money is considered in the transaction price, and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The amendments in this ASU are effective for reporting periods beginning after December 15, 2016, and early adoption is prohibited. Entities can transition to the standard either retrospectively or as a cumulative effect adjustment as of the date of adoption. Management is currently assessing the impact the adoption of ASU 2014-09 will have on the Company’s consolidated financial statements. In August 2014, the Financial Accounting Standards Board issued Accounting Standards Update 2014-15, Presentation of Financial Statements- Going Concern. The Update provides U.S. GAAP guidance on management’s responsibility in evaluating whether there is substantial doubt about a company’s ability to continue as a going concern and about related footnote disclosures. For each reporting period, management will be required to evaluate whether there are conditions or events that raise substantial doubt about a company’s ability to continue as a going concern within one year from the date the financial statements are issued. The amendments in this Update are effective for the annual period ended after December 15, 2016, and for annual periods and interim periods thereafter. The Company is currently evaluating the effects of ASU 2014-15 on the consolidated financial statements. In April 2015, the FASB issued ASU 2015-03, Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs. The amended guidance requires that debt issuance costs be presented in the balance sheet as a direct reduction from the carrying amount of the recognized debt liability, consistent with the treatment of debt discounts. Amortization of debt issuance costs is to be reported as interest expense. The updated guidance is effective for reporting periods beginning after December 15, 2015, and interim periods within those annual periods, however early adoption is permitted. The Company is currently evaluating the impact of this pronouncement. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, which delays the effective date of the revenue standard issued in 2014, ASU 2014-09, Revenue from Contracts with Customers. In response to stakeholders' requests to defer the effective date of the guidance in ASU 2014-09 and in consideration of feedback received through extensive outreach with preparers, practitioners, and users of financial statements, the FASB proposed deferring the effective date of ASU 2014-09. Respondents to the proposal overwhelmingly supported a deferral. Respondents noted that providing sufficient time for implementation of the guidance in ASU 2014-09 is critical to its success. The Company is currently evaluating the impact of this pronouncement. The Company does not expect that any other recently issued accounting pronouncements will have a significant impact on the results of operations, financial position, or cash flows of the Company.

Property and Equipment

Property and Equipment	9 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property and Equipment	3. PROPERTY AND EQUIPMENT Property and equipment consisted of the following at December 31, 2015 and March 31, 2015: December 31, 2015 March 31, 2015 Machinery and equipment $ 8,387 $ 8,387 Computer equipment 5,840 5,840 Computer software 12,820 12,820 Office furniture and equipment 850 850 Subtotal 27,897 27,897 Less: accumulated depreciation (27,897) (25,839) Total property and equipment, net $ - $ 2,058 Depreciation expense for the nine-months ended December 31, 2015 and the year ended March 31, 2015 was $2,058 and $3,377 respectively.

Intangible Assets

Intangible Assets	9 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	4. INTANGIBLE ASSETS Intangible assets consisted of the following at December 31, 2015 and March 31, 2015: December 31, 2015 March 31, 2015 Hydrogen On Demand Intellectual Property $ - $ 650,000 Other - 1,000 Subtotal - 651,000 Less: accumulated amortization - (292,500) Total intangible assets, net $ - $ 358,500 For the nine-months ended December 31, 2015 and the year ended March 31, 2015, amortization expense recorded by the Company on the intangible assets was $48,750 and $65,000, respectively. During the nine-months ended December 31, 2015, the Company recorded an impairment expense of $309,750 to fully impair its intangible assets.

Accrued Compensation

Accrued Compensation	9 Months Ended
	Dec. 31, 2015
Compensation Related Costs [Abstract]
Accrued Compensation	5. ACCRUED COMPENSATION Accrued compensation as of December 31, 2015 and March 31, 2015 was $240,165 and $226,752, respectively.

Deferred Revenues

Deferred Revenues	9 Months Ended
	Dec. 31, 2015
Deferred Revenue Disclosure [Abstract]
Deferred Revenues	6. DEFERRED REVENUES On August 22, 2013, the Company entered into a regional distribution and service provider agreement with Energia Vehicular Limpia S.A. de C.V. (“Energia”). Pursuant to the agreement, Energia has the exclusive rights to market the Company’s products in Mexico for five years. For the exclusive distribution rights, Energia paid a $500,000 license fee to the Company. On January 16, 2014, the Company and Energia further amended the regional distribution and service provider agreement to include the exclusive right to market the Company’s products in Brazil for a license fee of $160,000 during the same period of the original agreement. On April 9, 2014, the Company and Energia further amended the regional distribution agreement and service provider agreement to add consulting/advisory services to be provided by the Company to Energia for an 18-month period beginning April 1, 2014. Energia paid the Company $217,000 for these services. License fee and consulting/advisory service fees are recognized ratably over the term of each agreement. During the nine-months ended December 31, 2015, $171,333 in revenue related to the license and consulting/advisory fees was recorded. During the year ended March 31, 2015, $278,012 in revenue related to the license and consulting/advisory fees was recorded. As of December 31, 2015 and March 31, 2015, $341,000 and $512,333, respectfully, of cash received for these transactions was recorded in deferred revenues. During 2014, the Company also received a deposit from Energia of $180,000 for Hydroplant units to be shipped in the future. This deposit is recorded in deferred revenues as of December 31, 2015 and March 31, 2015.

Notes Payable

Notes Payable	9 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Notes Payable	7. NOTES PAYABLE During the nine-months ended December 31, 2015, the Company entered into note agreements with third parties to finance insurance premiums totaling $45,062 and made principal payments aggregating $23,370 on these notes payable. At December 31, 2015, the Company owed $21,692 pursuant to these note agreements. The notes payable are due between February and June 2016 and bear interest at 4.45%-4.65%. On September 24, 2013, the Company entered into a securities purchase agreement with an individual in the principal amount of $4,438 bearing interest at 8% and due August 31, 2014. As the note was not paid at maturity, the interest rate increased to 10%. At December 31, 2015 and March 31, 2015, the Company owed the related party $4,438 pursuant to this note payable. This note payable is currently in default for non-payment. At December 31, 2015 and March 31, 2015, notes payable consisted of $26,130 and $65,000, respectively. During the nine- months ended December 31, 2015, the lenders entered into settlement agreements whereby the $65,000 of notes payable outstanding at March 31, 2015 were forgiven for no consideration. The Company recorded a gain on settlement of $65,000 in connection with the forgiveness of debt during the nine-months ended December 31, 2015.

Convertible Notes Payable - Rel

Convertible Notes Payable - Related Party	9 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Convertible Note Payable - Related Party	8. CONVERTIBLE NOTES PAYABLE – RELATED PARTIES During the year ended March 31, 2015, the Company and certain related parties (Carnegie Technologies LLC, Philip Levin and John Durham) executed loan conversion agreements. Pursuant to the loan conversion agreements, the related parties exchanged certain non-convertible notes and related accrued interest for convertible notes bearing interest at 0% - 8% with a total principal of $1,452,393. The Company analyzed the loan conversion agreements for derivative accounting consideration under FASB ASC 470 and determined that the embedded conversion features, with issuance date fair values of $2,017,595 qualified for accounting treatment as financial derivatives. As a result, these notes were fully discounted and the fair value of the conversion feature in excess of the principal amount of the notes of $565,203 was expensed immediately as additional interest expense. During the nine-months ended December 31, 2015, the Company entered into settlement agreements with these related parties which settled the $1,452,393 of convertible notes and $74,058 of related party interest payable (and other related party accounts payable) for no consideration. The Company recorded the settlement of these liabilities (and the forgiveness of an additional $30,157 of related party accounts payable for no consideration) as a $1,556,608 contribution of capital. The following table represents amounts owed to related parties: December 31, 2015 March 31, 2015 Carnegie Technologies LLC $ - $ 811,268 Philip Levin - 209,205 John Durham - 431,910 Total - 1,452,393 Debt discount - (337,434) Total convertible notes payable – related parties $ - $ 1,114,958 During the nine-months ended December 31, 2015 and the year ended March 31, 2015, the Company amortized $337,434 and $1,114,958, of the debt discount related to the convertible notes payable - related parties into interest expense.

Convertible Notes Payable

Convertible Notes Payable	9 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Convertible Notes Payable	9. CONVERTIBLE NOTES PAYABLE 31 Group, LLC Notes Entered Into Prior to March 31, 2015 Pursuant to a Securities Purchase Agreement, dated April 25, 2014, as amended on July 29, 2014, by and between the Company and 31 Group, LLC (the “Purchase Agreement”), the Company sold convertible notes with a principal amount of $1,352,000, for a total purchase price of $1,270,000, to 31 Group, LLC. The first note in principal amount of $624,000 was issued on April 28, 2014. The second note in principal amount of $104,000 was issued on July 29, 2014. The third note in principal amount of $624,000 was issued on August 5, 2014. The Company incurred $30,000 financing costs on these notes. The notes mature 24 months after issuance and bear interest at an annual rate of 8%. The notes are convertible at any time after issuance, in whole or in part, at the investor’s option, into shares of common stock, at a conversion price equal to the lesser of (i) the product of (x) the arithmetic average of the lowest three volume weighted average prices of the common stock during the ten consecutive trading days ending and including the trading day immediately preceding the applicable conversion date and (y) 65%, and (ii) $0.35 (as adjusted for stock splits, stock dividends, stock combinations or other similar transactions). The Company has the right at any time to redeem all, but not less than all, of the total outstanding amount then remaining under the convertible notes at a price equal to 135% of the remaining outstanding amount. The Company is also required to reserve 150% of the number of shares of common stock that may be issued in conversion of the remaining outstanding amount. The Company also issued a $385,000 note on December 4, 2014 (maturing on May 17, 2016) and a $275,000 note on February 5, 2015 (maturing on July 30, 2016). The notes bear annual interest at 8% and are convertible with a conversion rate of the product of (x) the arithmetic average of the lowest three volume weighted average prices of the common stock during the ten consecutive trading days ending and including the trading day immediately preceding the applicable conversion date and (y) 80%. The Company has the right at any time to redeem some or all, of the total outstanding amount then remaining under the convertible notes at a price equal to 120% of the outstanding principal and accrued interest. The Company is also required to reserve 150% of the number of shares of common stock that may be issued in conversion of the remaining outstanding amount. As part of the note agreement the Company also agreed to give the note holder a 3% royalty payment on the net cash revenue from the sales of the Company’s HydroPlant units. The royalty is only payable when the Company has received $500,000 cash revenue and is for a period of twenty-four months starting from the date 31 Group receives an initial royalty payment. The $385,000 note is currently in default for non-payment. During the nine-months ended December 31, 2015, 31 Group LLC converted $336,223 of these notes into 220,320,313 shares of common stock of the Company. During the year ended March 31, 2015, 31 Group LLC converted $472,000 of these notes into 61,112,346 shares of common stock of the Company. At December 31, 2015 and March 31, 2015, the Company owed $1,205,857 and $1,540,000 on these convertible notes payable. Notes Entered Into Between April 1, 2015 and December 31, 2015 On October 15, 2015, the Company entered into a securities purchase agreement with 31 Group, LLC in the principal amount of $24,074. The original issue discount on the date of issuance was $2,407. The interest rate is 8%. The maturity of the note is October 15, 2016. The note holder may convert any time after the issuance date into fully paid non-assessable shares of Common Stock equal to $0.15/Share. If after 180 days of issuance of the note, the market price of the Common Stock of the Company is below the conversion price, and if the Company has not repaid the note holder, the conversion price shall equal a 20% discount from the lowest trading price in the ten (10) days prior the election to convert. At December 31, 2015 and March 31, 2015, the Company owed $24,074 and $0, respectively, on this convertible note payable. The Company analyzed these convertible notes for derivative accounting consideration under FASB ASC 470 and determined that the embedded conversion feature, with grant date fair values of $21,667 and $1,262,626 during the nine-months ended December 31, 2015 and the year ended March 31, 2015, respectively, qualified for accounting treatment as a financial derivative. The discount is amortized by the Company through interest expense over the life of the note. The warrants, with a grant date fair value of $83,762, issued during the year ended March 31, 2015, with the convertible notes were also determined to be a financial derivative. During the nine-months ended December 31, 2015 and the year ended March 31, 2015, the Company recorded $508,261 and $478,652, respectively, of amortization of the debt discount for these notes. Riverside Merchant Partners During the nine-months ended December 31, 2015, the Company entered into various convertible debt instruments totaling $673,435. The maturity dates of the convertible notes are between May 2016 and November 2016. The interest rates on these notes are between 0% and 8%. The original issue discount on these convertible notes was $37,852 in aggregate. The Company analyzed these convertible notes for derivative accounting consideration under FASB ASC 470 and determined that the embedded conversion features, with grant date fair value of $434,529 in aggregate during the nine-months ended December 31, 2015 qualified for accounting treatment as a financial derivative. The discount is amortized by the Company through interest expense over the life of the notes. During the nine-months ended December 31, 2015, the Company recorded $94,264 of amortization of debt discount for these notes. The Company is currently in default for $55,000 of these convertible debt instruments due to non-payment. Magna Equities During the nine-months ended December 31, 2015, the Company entered into various convertible debt instruments totaling $710,074. The maturity dates of the convertible notes are between May 2016 and November 2016. The interest rates on these notes are between 0% and 8%. The original issue discount on these convertible notes was $40,741 in aggregate. The Company analyzed these convertible notes for derivative accounting consideration under FASB ASC 470 and determined that the embedded conversion features, with grant date fair value of $466,520 in aggregate during the nine-months ended December 31, 2015 qualified for accounting treatment as a financial derivative. The discount is amortized by the Company through interest expense over the life of the notes. During the nine-months ended December 31, 2015, the Company recorded $101,841 of amortization of debt discount for these notes. The Company is currently in default for $55,000 of these convertible debt instruments due to non-payment. The following represents a summary of the convertible debt outstanding as of December 31, 2015 and March 31, 2015. December 31, 2015 March 31, 2015 31 Group, LLC $ 1,229,931 $ 1,540,000 Riverside Merchant Partners 673,435 - Magna Equities 710,074 - Total 2,613,440 1,540,000 Less: discount on convertible notes payable (1,279,086) (979,736) Convertible notes payable $ 1,334,354 $ 560,264

Short-Term Portion of Other Lon

Short-Term Portion of Other Long-Term Debt	9 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Short-Term Portion of Other Long-Term Debt	10. SHORT-TERM PORTION OF OTHER LONG-TERM DEBT On July 7, 2014, the Company issued a $103,000 note to a service provider with a specified repayment plan that allowed the note to be paid in full by July 1, 2016. The note bears no interest. At December 31, 2015 and March 31, 2015, the Company owed the lender $31,500 and $56,000, respectively. The note is currently in default as the Company did not make the payments required pursuant to the note payable agreement.

Derivative Liabilities

Derivative Liabilities	9 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Liabilities	11. DERIVATIVE LIABILITIES The Company has determined that the variable conversion price for its convertible notes cause the embedded conversion features to be financial derivatives. The Company may not have enough authorized common shares to settle its obligation if the note holders elect to convert the notes to common shares when the trading price is lower than a certain threshold. Because the Company may not have enough authorized common shares to settle its obligation for its convertible notes and equity instruments, such as warrants and convertible notes payable-related parties, the Company concluded that the warrants issued with the 31 Group, LLC, Magna Equities II, LLC and Riverside Merchant Partners, LLC convertible notes and all of the existing warrants should be treated as financial derivatives. The Company reclassified the fair value of the tainted warrants from equity to liability on the same date it obtained the first convertible note from the 31 Group, LLC. Changes of derivative liabilities during the nine-months ended December 31, 2015 were as follows: December 31, 2015 Balance, March 31, 2015 $ 1,803,965 Initial valuation of derivatives 922,716 Settlement of liabilities upon debt extinguishment (110,507) Change in fair value (903,411) Balance, December 31, 2015 $ 1,712,763 Changes of derivative liabilities during the year ended March 31, 2015 were as follows: March 31, 2015 Balance, March 31, 2014 $ - Initial valuation of derivatives 3,373,491 Tainted warrants reclassified to liabilities from equity classification 60,527 Transfer from liabilities classification to equity classification (189,545) Change in fair value (1,440,508) Balance, March 31, 2015 $ 1,803,965 Fair values of the Company’s financial derivatives are measured at fair value at each reporting period. The fair values of the financial derivative were calculated using a modified binomial valuation model with the following assumptions at their initial valuation dates, December 31, 2015, and March 31, 2015: Initial Valuation Dates March 31, 2015 December 31, 2015 Market value of common stock on measurement date (1) $0.0008~$0.17 $0.01 $0.004 Adjusted conversion price (2) $0.15 - $0.0016 $0.01 $0.002 - $0.15 Risk free interest rate (3) 0.44%~1.06% 0.56% 1.06% Life of the note in years (weighted average) 0.75 ~2 years 0~1.35 years 1.35 years Expected volatility (4) 72%~311% 270% 302% Expected dividend yield (5) - - - (1) The market value of common stock is based on closing market price as of initial valuation dates, December 31, 2015 and March 31, 2015. (2) The adjusted conversion price is calculated based on conversion terms described in the note agreement. (3) The risk-free interest rate was determined by management using the 2-year Treasury Bill as of the respective Offering or measurement date. (4) The volatility factor was estimated by management using the historical volatilities of the Company’s stock. (5) Management determined the dividend yield to be 0% based upon its expectation that it will not pay dividends for the foreseeable future.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions	12. RELATED PARTY TRANSACTIONS From time to time, the Company receives advances from its officers and stockholders for its operations. The Company was released from its obligation to repay the advances received through settlement agreements dated October 29, 2015. As of December 31, 2015 and March 31, 2015, the Company owed $86,250 and $11,881, respectively, to its related parties for advances, consulting expense, and lease of equipment. In addition, at December 31, 2015 and March 31, 2015, the Company owed $0 and $47,728 of interest in connection with notes payable related parties. On November 17, 2015, the Company entered into a consulting agreement with RSManagement, a company controlled by Roger Slotkin, the former CEO and CFO of the Company. Pursuant to the agreement, the Company was to pay RSManagement $135,000 for Roger’s services. This agreement was subsequently settled whereby the Company agreed to pay RSManagement $78,750 in addition to the $22,500 which was paid to RSManagement during the nine-months ended December 31, 2015, to release the Company and RSManagement from this agreement. At December 31, 2015 the Company recorded $78,750 in accounts payable and accrued expenses – related parties in the consolidated balance sheet. During the nine-months ended December 31, 2015, the Company recorded consulting expense of $78,750 to a company controlled by Roger Slotkin, the former CEO and CFO of the Company. During the nine-months ended December 31, 2015, the Company entered into settlement agreements with John Durham and Phillip Levin, which settled $1,452,393 of related party convertible notes and $39,157 of related party interest payable for no consideration. The Company recorded the settlement of these liabilities (and the forgiveness of an additional $30,157 of related party accounts payable for no consideration) as a $1,556,608 contribution of capital. During the nine-months ended December 31, 2015, the Company advanced $382,000 to Pro Star Freight Systems, Inc. (“PSF”). These funds were advanced directly to Pro Star Freight Systems, Inc. by the Company’s lenders in anticipation of their planned acquisition.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	13. COMMITMENTS AND CONTINGENCIES The Company, from time to time, may be a party to claims and legal proceedings generally incidental to its business. In the opinion of the management, after consultation with the Company’s legal counsel, there were no legal matters that are likely to have a material adverse effect on the Company’s financial position as of December 31, 2015 and the results of operations or cash flows for the period ended December 31, 2015.

Income Taxes

Income Taxes	9 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	14. INCOME TAXES The Company had federal net operating loss (“NOL”) carry forwards of approximately $14 million as of December 31, 2015. The NOL is available to offset future taxable income and begins to expire in 2028. Under Section 382 of the Internal Revenue Code, the NOL may be limited as a result of a change in control. The Company periodically assesses the likelihood that it will be able to recover its deferred tax assets. The Company considers all available evidence, both positive and negative, including historical levels of income, expectations and risks associated with estimates of future taxable income and ongoing prudent and feasible profits. As of December 31, 2015, the Company established a valuation allowance equal to the full amount of the net deferred tax assets due to the uncertainty of the utilization of the operating losses in future periods. No amount has been recognized for uncertain tax positions and no amounts have been recognized related to interest or penalties related to uncertain tax positions. The Company has determined that it is not reasonably likely for the amounts of unrecognized tax benefits to significantly increase or decrease within the next twelve months.

Equity Transactions

Equity Transactions	9 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Equity Transactions	15. EQUITY TRANSACTIONS Equity Compensation Plan On April 29, 2014, the Company adopted the 2014 Non-Qualified Performance Equity Award Plan (the “Plan”). The Plan provides for awards of non-qualified stock options, restricted stock and other equity based awards. Award shares that are not used will be available for re-grant. The maximum award is limited to 1,250,000 shares. The Plan provides for a term of 20 years, but awards may not be granted after the 10th anniversary of the effective date of the Plan. To the extent required, for example for stock options, the exercise price or other award price will be the fair market value of a share of stock on the date of grant. On November 7, 2014, the Board of Directors of the Company authorized to increase the number of shares under the Plan to 10,000,000 shares. Common Stock During the nine-months ended December 31, 2015, the Company issued 220,320,313 shares of common stock to 31 Group for the conversion of $334,143 of principal on variable feature convertible notes. Following is the Company’s calculation of loss on debt extinguishment as a result of these conversions for the nine-months ended December 31, 2015: Convertible debt $ 334,143 Derivative conversion feature 110,507 Fair value of common stock issued (588,622) Loss on extinguishment of convertible debt $ (143,972) During the nine-months ended December 31, 2015, the Company issued 8,725,410 shares of common stock with a settlement date fair value of $23,474 to settle $871,936 of accrued interest owed to third parties. The Company recorded a gain on settlement of $848,462 in connection with these settlements. During the nine-months ended December 31, 2015, certain shareholders forfeited 38,430,650 shares of the Company’s common stock. During the year ended March 31, 2015, the Company issued 3,600,000 shares of common stock for services. These shares were recorded as share-based compensation at their fair value of $75,240. During the year ended March 31, 2015, the Company issued 61,112,346 shares of common stock to 31 Group for the conversion of the convertible notes and accrued interest of $472,333 and $189,545 reclassification of derivative liabilities on note conversion feature. Options During the year ended March 31, 2015, the Company granted its board members 2,000,000 non-qualified options to purchase the Company’s common stock with an exercise price of $0.12, a term of 5 years and a 2-year vesting period. The options had a fair value of $204,412 at the grant date that was calculated using the Black-Scholes option-pricing model. Variables used in the Black-Scholes option-pricing model include: (1) discount rate of 1.74% (2) expected life of 5 years, (3) expected volatility of 129.78%, and (4) zero expected dividends. The fair value was expensed over the vesting period. On November 15, 2015, the board members resigned, resulting in a forfeiture of shares not vested. At December 31, 2015, the outstanding stock options are fully vested. A summary of activities in options and the related information is as follows: Number of Units Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding, March 31, 2014 - - - - Granted 2,000,000 0.12 4.08 - Outstanding, March 31, 2015 2,000,000 0.12 3.58 - Granted - - - - Forfeited (1,000,000) - - - Outstanding, December 31, 2015 1,000,000 0.12 2.83 - Exercisable December 31, 2015 1,000,000 Fair value of all options issued and outstanding were amortized over their respective vesting periods. During the nine-months ended December 31, 2015, the Company recorded an option expense of $8,518. Warrants During the year ended March 31, 2015, the Company granted warrants to purchase 2,647,059 shares of the Company’s common stock to 31 Group, LLC in connection with the issuance of the convertible notes under the Securities Purchase Agreement dated April 25, 2014. These warrants have an exercise price of $0.17 per share and a term of 2 years. Initial fair values of the warrants issued to 31 Group, LLC in the amount of $83,762 were calculated using a modified binomial valuation model and recorded by the Company in derivative liabilities. During the year ended March 31, 2015, the Company also granted 6,000,000 warrants to former employees with an exercise price of $0.10, a term of 5 years with immediate vesting. The warrants have a fair value of $9,508 using a modified binomial valuation model. Following is a summary of warrant activities: Number of Units Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding, March 31, 2014 4,013,336 0.55 2.19 - Granted 8,647,059 0.12 3.55 - Outstanding, March 31, 2015 12,660,395 0.26 2.80 - Granted - - - - Expired (440,000) - - - Outstanding, December 31, 2015 12,220,395 0.26 2.13 - Exercisable, December 31, 2015 12,220,395 Because the Company may not have enough authorized common shares to settle its obligation for its warrants, the Company concluded that the warrants issued with the 31 Group, LLC convertible notes and all of the existing warrants should be treated as financial derivatives. During the nine-months ended December 31, 2015, 440,000 warrants expired without exercise.

Concentration

Concentration	9 Months Ended
	Dec. 31, 2015
Risks and Uncertainties [Abstract]
Concentration	16. CONCENTRATION All of the Company’s revenues were related to one customer for the nine-months ended December 31, 2015 and the year ended March 31, 2015, totaling $171,333 and $278,012, respectively. The loss of the customer or the failure to attract new customers could have a material adverse effect on our business, results of operations and financial condition.

Transition Period Comparable In

Transition Period Comparable Information (Unaudited)	9 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Transition Period Comparable Information (Unaudited)	17. TRANSITION PERIOD COMPARABLE INFORMATION (UNAUDITED) The Company changed from a fiscal year end to a calendar year end for the period from April 1, 2015 to December 31, 2015. The Statements of Operations reflect a nine-month audited reporting period in comparison to a twelve month audited reporting period. For comparison purposes, we have disclosed the unaudited nine-months of operations for the prior period in the table below. The following table presents certain financial information for the nine-months ended December 31, 2015 and 2014. For the Nine- For the Nine- Months Ended Months Ended December 31, December 31, 2015 2014 (Audited) (Unaudited) REVENUES Revenues $ 171,333 $ 208,845 SELLING, GENERAL AND ADMINISTRATIVE General and administrative 1,470,491 1,751,474 TOTAL SELLING, GENERAL AND ADMINISTRATIVE 1,470,491 1,751,474 LOSS FROM OPERATIONS (1,299,158) (1,542,629) OTHER (EXPENSE) INCOME Other income (expense) 540,757 157,169 TOTAL OTHER INCOME (EXPENSE) 540,757 157,169 NET LOSS (758,401) (1,385,460) NET LOSS PER COMMON SHARE Basic and diluted $ (0.00) $ (0.01) WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING Basic and diluted 277,349,048 109,405,368

Subsequent Events

Subsequent Events	9 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	18. SUBSEQUENT EVENTS Financing Activities Subsequent to the year end: - the Company issued several promissory notes to certain related parties, totaling $180,000. These notes accrue interest at approximately 6% per annum and have a term of 6 months. As of the date of this report, the Company paid off $61,000 and the remaining $119,000 is currently outstanding and become due on demand. The Company is working with these related parties to extend the terms of the remaining balances. - the Company issued several promissory notes to certain third parties, totaling $319,000. One set of notes was for $69,000. These notes accrue at approximately 6% per annum and have a term of 6 months. Another note was for $100,000. This note accrues at 10% for a term of 2 months. The last note was for $150,000. This note accrues at 20% for a term of 6 months. As of the date of this report, the entire $319,000 is outstanding. - the Company entered into various convertible debt instruments totaling $350,000. The proceeds of these notes were used by the Company to cover operating expense and consulting fees paid to former management. The maturity dates of the convertible notes are between May 2016 and November 2016. The interest rates on these notes range between 0% and 10%. The note holder may convert at any time after the issuance date into fully paid non-assessable shares of Common Stock based upon varying conversion discounts that range between 15% and 20% discount from the average of the lowest three (3) trading prices in the five (5) days prior to the date that the holder elects to convert. As of the date of this report, the entire $260,000 is outstanding and the portions already matured become due on demand. The Company is working with these investor to extend the terms of the remaining balances. Acquisition of Pro Star Effective March 1, 2016 the Company acquired all of the outstanding capital stock of each of Pro Star Freight Systems Inc. (“PSF”) and Pro Star Truck Center Inc. (“PTC”) (collectively, “Pro Star”), pursuant to the Stock Purchase Agreement, dated as of November 23, 2015, by and among the Company, Pro Star and Prostar Holdings Trust. The purchase price for Pro Star consists of (i) up to an aggregate of $1,512,500 in cash, payable in installments as set forth in the Purchase Agreement (“Closing Cash”), (ii) a promissory note in the principal amount of $2,500,000, which is convertible into 4.9% of the issued and outstanding capital stock of the Company on a fully-diluted basis (the “Note”), (iii) Series A preferred stock of the Company, which will be convertible into 80% of the issued and outstanding capital stock of the Company on a fully-diluted basis (the “Preferred Stock”) valued as of March 1, 2016 (the date of closing) at $4,209,862 and (iv) a form of warrant that will be exercisable for a number of shares of common stock of the Company necessary to ensure that the Note and Preferred Stock collectively result in the issuance of 84.9% of the issued and outstanding capital stock of the Company on a fully-diluted basis (the “Goldenshare”). Following the eighteen month anniversary of the issuance of the Preferred Stock, holders of Preferred Stock shall be entitled to dividends at the rate of 5% per annum, payable quarterly. Holders of Preferred Stock shall vote together as a single class with holders of common stock of the Company. PSF was formed on March 16, 2012. PSF is a long haul freight transportation company based in Illinois located near Chicago’s O’Hare Airport serving customers in the United States. PTC was formed on April 8, 2013. PTC is a truck repair center located in Des Plaines, IL. The accompanying unaudited pro forma combined balance sheet as of December 31, 2015 has been presented as if the acquisition of Pro Star by Hydrophi had occurred on December 31, 2015. The accompanying unaudited pro forma combined statement of operations for the period ended December 31, 2015 has been presented as if the acquisition of Pro Star by Hydrophi had occurred on January 1, 2015. The unaudited pro forma combined financial information is presented for informational purposes only and is not intended to represent the consolidated financial position or consolidated results of operations of Hydrophi that would have been reported had the Acquisition been completed as of the dates described above, and should not be taken as indicative of any future consolidated financial position or consolidated results of operations. The Unaudited Pro Forma Combined Statement of Operations does not reflect any sales or cost savings from synergies that may be achieved with respect to the combined companies, or the impact of non-recurring items, including restructuring liabilities, directly related to the Acquisition. UNAUDITED PRO FORMA COMBINED FINANCIAL STATEMENTS Pro Star Freight Systems Inc. and Pro Star Truck Center Inc. and Hydrophi Technologies Group, Inc. PROFORMA COMBINED BALANCE SHEET AS OF DECEMBER 31, 2015 (UNAUDITED) Pro Star Freight Systems Inc. and Hydrophi Pro Star Truck Technologies Pro-forma Pro-Forma Center Inc. Group, Inc. Adjustments Notes Combined Total ASSETS CURRENT ASSETS Cash and cash equivalents $ 180,536 $ 43,630 $ - $ 224,166 Accounts receivable, net of allowance 394,357 - - 394,357 Factoring receivables 2,427,039 - - 2,427,039 Prepaid expenses and other current assets 479,026 34,085 - 513,111 Advances to ProStar - 382,000 (382,000) (A) - Total Current Assets 3,480,958 459,715 (382,000) 3,558,673 Property and equipment, net of accumulated depreciation 1,303,362 - - 1,303,362 Intangible assets, net - - 1,724,000 (B) 1,724,000 Goodwill - - 4,752,633 (B) 4,752,633 TOTAL ASSETS $ 4,784,320 $ 459,715 $ 6,094,633 $ 11,338,668 LIABILITIES AND STOCKHOLDERS' EQUITY CURRENT LIABILITIES: Accounts payable and accrued expenses $ 778,662 $ 872,723 $ - $ 1,651,385 Accounts payable and accrued expenses, related parties 86,250 86,250 Factoring payable 2,427,039 - - 2,427,039 Accrued compensation - 240,165 - 240,165 Advance from customer - 60,800 - 60,800 Deferred revenues - 521,000 - 521,000 Notes payable - 26,130 440,000 (B) 466,130 Convertible debt, net - 1,334,354 - 1,334,354 Derivative liabilities - 1,712,763 - 1,712,763 Senior unsecured promissory note - - 2,500,000 (B) 2,500,000 Short-term debt 248,170 31,500 - 279,670 Short-term debt, related party 30,000 - - 30,000 Short-term capital lease obligation 248,958 - - 248,958 Total Current Liabilities 3,732,829 4,885,685 2,940,000 11,558,514 Long-term capital lease obligation 510,379 - - 510,379 TOTAL LIABILITIES 4,243,208 4,885,685 2,940,000 12,068,893 STOCKHOLDERS' EQUITY (DEFICIT) Preferred stock - - 4,209,862 (B) 4,209,862 Common stock 382,000 35,800 (382,000) (A)(B) 35,800 Additional paid-in capital - 29,749,512 (514,117) (B) 29,235,395 Accumulated deficit 159,112 (34,211,282) (159,112) (B) (34,211,282) TOTAL STOCKHOLDERS' EQUITY (DEFICIT) 541,112 (4,425,970) 3,154,633 (730,225) TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) $ 4,784,320 $ 459,715 $ 6,094,633 $ 11,338,668 PROFORMA COMBINED STATEMENT OF OPERATIONS FOR THE PERIOD ENDED DECEMBER 31, 2015 (UNAUDITED) Pro Star Freight Systems Inc. and Hydrophi Pro Star Truck Technologies Pro-forma Pro-Forma Center Inc. Group, Inc. Adjustments Notes Combined Total REVENUES Revenue $ - $ 240,500 $ - $ 240,500 Freight revenue 25,571,337 - - 25,571,337 Service revenue 1,142,182 - - 1,142,182 TOTAL REVENUES 26,713,519 240,500 - 26,954,019 OPERATING EXPENSES Research and development - 518,098 - 518,098 Selling, general and administrative 26,721,108 1,034,814 - 27,755,922 Depreciation and amortization 58,094 67,741 289,900 (C) 415,735 Impairment of intangibles - 309,750 - 309,750 Impairment of inventory - 42,000 - 42,000 TOTAL OPERATING EXPENSES 26,779,202 1,972,403 289,900 29,041,505 LOSS FROM OPERATIONS (65,683) (1,731,903) (289,900) (2,087,486) OTHER (EXPENSE) INCOME Interest expense (32,205) (1,679,121) (125,000) (D) (1,836,326) Change in fair value of derivative liabilities - 431,612 - 431,612 Loss on extinguishment of convertible debt - (143,972) - (143,972) Gain on settlement of accrued liabilities and debt - 994,430 - 994,430 TOTAL OTHER (EXPENSE) INCOME (32,205) (397,051) (125,000) (554,256) NET LOSS $ (97,888) $ (2,128,954) $ (414,900) $ (2,641,742) NET INCOME PER COMMON SHARE Basic $ (489.44) $ (0.00) $ (2,074.50) $ (0.00) Diluted $ (489.44) $ (0.00) (2,074.50) $ (0.00) WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING Basic 376,962,411 376,962,411 Diluted 376,962,411 376,962,411 The accompanying unaudited combined pro forma financial statements have been prepared to reflect the acquisition of Pro Star (PSF and PTC) by Hydrophi for an aggregate purchase price of approximately $6,710,000 and reflect the following pro forma adjustments: (A) To reflect the elimination of the Company’s investment in Pro Star related to amounts the Company has already paid the seller pursuant to its acquisition. (B) To record preliminary fair values of the intangible assets acquired in connection with the Pro Star acquisition and to allocate the purchase consideration to finite lived intangible assets and the excess of the purchase consideration over the fair value of assets acquired to goodwill. Preliminary fair values Useful Life Annual Amortization Based upon Useful Life Customer Relationships $ 140,000 7 Years $ 20,000 Employment Workforce 63,000 5 Years 12,600 Vendor Relationships 1,206,000 7 Years 172,300 Company Logo, Name & Trademark(s) 150,000 5 Years 30,000 Computer Software & Integration 165,000 3 Years 55,000 Total Intangibles Purchase $ 1,724,000 $ 289,900 To also record the $2,500,000 of debt owed to the sellers, $4,210,000 of convertible preferred stock and $440,000 of short term debt (to pay amounts owed to the sellers) partially offset by the elimination of Pro Star common stock ($2,000) and retained earnings ($159,112). (C) To record a full year of amortization on the intangible assets. (D) To record a full year of interest expense on the $2,500,000 senior unsecured promissory note. Convertible Note Agreements From January 1, 2016 through April 4, 2016, the Company entered into various security purchase agreements with two lenders for $451,250 in cash. All of the proceeds went directly to Pro Star. There is no stated interest on any of the notes. The maturity of the notes range from August 1, 2016 through April 4, 2017. The note holder may convert the notes at any time after the issuance date into fully-paid non-assessable shares of common stock equal to a fifteen (15%) discount from the average of the three (3) lowest trading prices in the five (5) trading days prior to the election to convert. Conversion of Convertible Debt On January 11, 2016, the Company issued 10,735,374 common shares for conversions of notes issued to 31 Group, LLC with principal of $20,000. On January 28, 2016, the Company issued 10,857,764 common shares for conversions of notes issued to 31 Group, LLC with principal of $20,000. On February 2, 2016, the Company issued 23,208,733 common shares for conversions of notes issued to 31 Group, LLC with principal of $25,857 and interest of $55,605. Shares Issued for Services On January 6, 2016, the Company issued 1,000,000 shares each to Mark Robinson and Reid Meyer, valued at $7,800 in aggregate, as compensation for their service as directors of the board.

Accounting Policies (Policies)

Accounting Policies (Policies)	9 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The financial statements of the Company have been prepared using the accrual basis of accounting in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”). The consolidated financial statements include the Company’s accounts and those of the Company’s wholly-owned subsidiary. All significant intercompany accounts and transactions have been eliminated.
Reclassifications	Reclassifications Certain prior period amounts have been reclassified to conform to current period presentation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers highly liquid investments that are readily convertible to known amounts of cash with original maturities of three months or less to be cash equivalents.
Inventory	Inventory The Company utilizes a perpetual inventory system and inventory is accounted for using the first-in-first-out (FIFO) method. The Company reviews the carrying value of the inventory periodically to determine if facts and circumstances exist that would suggest that inventory might be impaired. Among the factors the Company considers in making the evaluation is obsolescence. If impairment is indicated, an adjustment will be made to reduce the inventory value to its fair value. During the nine-months ended December 31, 2015, the Company fully impaired its inventory.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost. Expenditures for major additions and improvements are capitalized while minor replacements and maintenance and repairs, which do not improve or extend the life of such assets, are charged to operations as incurred. Disposals are removed at cost less accumulated depreciation, and any resulting gain or loss is reflected in the statement of operations. Depreciation is calculated using the straight-line method which depreciates the assets over the estimated useful lives of the depreciable assets ranging from five to seven years.
Intangible Assets	Intangible Assets Intangible assets include patent applications. Intangible assets with definite useful lives are recorded on the basis of cost and are amortized on a straight-line basis over their estimated useful lives. The Company uses a useful life of 10 years for patents. The Company evaluates the remaining useful life of intangible assets annually to determine whether events and circumstances warrant a revision to the remaining amortization period. If the estimate of the intangible asset’s remaining useful life is changed, the remaining carrying amount of the intangible asset will be amortized prospectively over that revised remaining useful life. The Company reviews the carrying value of the long-lived assets periodically to determine if facts and circumstances exist that would suggest that assets might be impaired or that the useful lives should be modified. Among the factors the Company considers in making the evaluation are changes in market position and profitability. If facts and circumstances exist which may indicate impairment, the Company will prepare a projection of the undiscounted cash flows of the asset group and determine if the long-lived assets are recoverable based on these undiscounted cash flows. If impairment is indicated, an adjustment will be made to reduce the carrying amount of these assets to their fair value. During the nine-months ended December 31, 2015, the Company fully impaired its intangible assets.
Derivatives	Derivatives All derivatives are recorded at fair value on the balance sheet. Fair values are determined using market based pricing models incorporating readily observable market data and requiring judgment and estimates.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value is defined as the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants. A fair value hierarchy has been established for valuation inputs that gives the highest priority to quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The fair value hierarchy is as follows: Level 1 Inputs – Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 Inputs – Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These might include quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (such as interest rates, volatilities, prepayment speeds, credit risks, etc.) or inputs that are derived principally from or corroborated by market data by correlation or other means. Level 3 Inputs – Unobservable inputs for determining the fair values of assets or liabilities that reflect an entity's own assumptions about the assumptions that market participants would use in pricing the assets or liabilities. Financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable and borrowings. The fair value of current financial assets and current financial liabilities approximates their carrying value because of the short-term maturity of these financial instruments. As required by ASC 820, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the valuation of fair value assets and liabilities and their placement within the fair value hierarchy levels.
Revenue Recognition	Revenue Recognition Revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable, and collectability is probable.
Research and Development	Research and Development Research and development costs are expensed as incurred.
Share-Based Compensation	Share-Based Compensation The Company estimates the fair value of each stock option award at the grant date by using the Black-Scholes option pricing model or modified binomial valuation model and common shares based on the last applicable market price of the Company’s common stock on the date of the share grant. The fair value determined represents the cost for the award and is recognized over the vesting period during which an employee is required to provide service in exchange for the award. As share-based compensation expense is recognized based on awards ultimately expected to vest, the Company reduces the expense for estimated forfeitures based on historical forfeiture rates. Previously recognized compensation costs may be adjusted to reflect the actual forfeiture rate for the entire award at the end of the vesting period.
Income Taxes	Income Taxes An asset and liability approach is used for financial accounting and reporting for income taxes. Deferred income taxes arise from temporary differences between income tax and financial reporting and principally relate to recognition of revenue and expenses in different periods for financial and tax accounting purposes and are measured using currently enacted tax rates and laws. In addition, a deferred tax asset can be generated by net operating loss carryforwards (“NOLs”). If it is more likely than not that some portion or all of a deferred tax asset will not be realized, a valuation allowance is recognized.
Earnings (Loss) Per Common Share	Loss Per Common Share Basic loss per common share is calculated by dividing net loss available to common stockholders for the period by the weighted average shares of common stock outstanding during the period. Diluted net loss per common share is computed by dividing the net income for the period by the weighted average number of common and common equivalent shares outstanding during the period. The calculation of diluted loss per common share assumes the dilutive effect of stock options, warrants and any other potentially dilutive securities outstanding. During a loss period, the potentially dilutive securities have an anti-dilutive effect and are not included in the calculation of dilutive net loss per common share.
Discount and Amortization of Debt Discount	Discount and Amortization of Debt Discount Debt discount represents costs incurred in obtaining the debt funding and the fair value of embedded conversion options of various convertible debt instruments and attached convertible equity instruments issued in connection with debt instruments. The debt discount is amortized over the earlier of (i) the term of the debt or (ii) conversion of the debt, using the effective interest method. The amortization of debt discount is included as a component of interest expense in the accompanying consolidated statements of operations.
Subsequent Events	Subsequent Events The Company’s management reviewed all material events through the issuance date of this report for disclosure consideration.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers: Topic 606 (“ASU 2014-09”). ASU 2014-09 amends the guidance for revenue recognition to replace numerous, industry-specific requirements and converges areas under this topic with those of the International Financial Reporting Standards. The ASU implements a five-step process for customer contract revenue recognition that focuses on transfer of control, as opposed to transfer of risk and rewards. The amendment also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenues and cash flows from contracts with customers. Other major provisions include the capitalization and amortization of certain contract costs, ensuring the time value of money is considered in the transaction price, and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The amendments in this ASU are effective for reporting periods beginning after December 15, 2016, and early adoption is prohibited. Entities can transition to the standard either retrospectively or as a cumulative effect adjustment as of the date of adoption. Management is currently assessing the impact the adoption of ASU 2014-09 will have on the Company’s consolidated financial statements. In August 2014, the Financial Accounting Standards Board issued Accounting Standards Update 2014-15, Presentation of Financial Statements- Going Concern. The Update provides U.S. GAAP guidance on management’s responsibility in evaluating whether there is substantial doubt about a company’s ability to continue as a going concern and about related footnote disclosures. For each reporting period, management will be required to evaluate whether there are conditions or events that raise substantial doubt about a company’s ability to continue as a going concern within one year from the date the financial statements are issued. The amendments in this Update are effective for the annual period ended after December 15, 2016, and for annual periods and interim periods thereafter. The Company is currently evaluating the effects of ASU 2014-15 on the consolidated financial statements. In April 2015, the FASB issued ASU 2015-03, Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs. The amended guidance requires that debt issuance costs be presented in the balance sheet as a direct reduction from the carrying amount of the recognized debt liability, consistent with the treatment of debt discounts. Amortization of debt issuance costs is to be reported as interest expense. The updated guidance is effective for reporting periods beginning after December 15, 2015, and interim periods within those annual periods, however early adoption is permitted. The Company is currently evaluating the impact of this pronouncement. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, which delays the effective date of the revenue standard issued in 2014, ASU 2014-09, Revenue from Contracts with Customers. In response to stakeholders' requests to defer the effective date of the guidance in ASU 2014-09 and in consideration of feedback received through extensive outreach with preparers, practitioners, and users of financial statements, the FASB proposed deferring the effective date of ASU 2014-09. Respondents to the proposal overwhelmingly supported a deferral. Respondents noted that providing sufficient time for implementation of the guidance in ASU 2014-09 is critical to its success. The Company is currently evaluating the impact of this pronouncement. The Company does not expect that any other recently issued accounting pronouncements will have a significant impact on the results of operations, financial position, or cash flows of the Company.

Significant Accounting Polici26

Significant Accounting Policies (Tables)	9 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis	Derivative liabilities: Level 1 Level 2 Level 3 Total December 31, 2015 $ - $ - $ 1,712,763 $ 1,712,763 March 31, 2015 $ - $ - $ 1,803,965 $ 1,803,965

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property and Equipment	December 31, 2015 March 31, 2015 Machinery and equipment $ 8,387 $ 8,387 Computer equipment 5,840 5,840 Computer software 12,820 12,820 Office furniture and equipment 850 850 Subtotal 27,897 27,897 Less: accumulated depreciation (27,897) (25,839) Total property and equipment, net $ - $ 2,058

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets	December 31, 2015 March 31, 2015 Hydrogen On Demand Intellectual Property $ - $ 650,000 Other - 1,000 Subtotal - 651,000 Less: accumulated amortization - (292,500) Total intangible assets, net $ - $ 358,500

Convertible Notes Payable - R29

Convertible Notes Payable - Related Party (Tables)	9 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Schedule of Related Party Transactions	December 31, 2015 March 31, 2015 Carnegie Technologies LLC $ - $ 811,268 Philip Levin - 209,205 John Durham - 431,910 Total - 1,452,393 Debt discount - (337,434) Total convertible notes payable – related parties $ - $ 1,114,958

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	9 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Schedule of Convertible Debt	December 31, 2015 March 31, 2015 31 Group, LLC $ 1,229,931 $ 1,540,000 Riverside Merchant Partners 673,435 - Magna Equities 710,074 - Total 2,613,440 1,540,000 Less: discount on convertible notes payable (1,279,086) (979,736) Convertible notes payable $ 1,334,354 $ 560,264

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	9 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Liabiities at Fair Value	December 31, 2015 Balance, March 31, 2015 $ 1,803,965 Initial valuation of derivatives 922,716 Settlement of liabilities upon debt extinguishment (110,507) Change in fair value (903,411) Balance, December 31, 2015 $ 1,712,763 March 31, 2015 Balance, March 31, 2014 $ - Initial valuation of derivatives 3,373,491 Tainted warrants reclassified to liabilities from equity classification 60,527 Transfer from liabilities classification to equity classification (189,545) Change in fair value (1,440,508) Balance, March 31, 2015 $ 1,803,965
Fair Value Measurements, Valuation Techniques	Initial Valuation Dates March 31, 2015 December 31, 2015 Market value of common stock on measurement date (1) $0.0008~$0.17 $0.01 $0.004 Adjusted conversion price (2) $0.15 - $0.0016 $0.01 $0.002 - $0.15 Risk free interest rate (3) 0.44%~1.06% 0.56% 1.06% Life of the note in years (weighted average) 0.75 ~2 years 0~1.35 years 1.35 years Expected volatility (4) 72%~311% 270% 302% Expected dividend yield (5) - - - (1) The market value of common stock is based on closing market price as of initial valuation dates, December 31, 2015 and March 31, 2015. (2) The adjusted conversion price is calculated based on conversion terms described in the note agreement. (3) The risk-free interest rate was determined by management using the 2-year Treasury Bill as of the respective Offering or measurement date. (4) The volatility factor was estimated by management using the historical volatilities of the Company’s stock. (5) Management determined the dividend yield to be 0% based upon its expectation that it will not pay dividends for the foreseeable future.

Equity Transactions (Tables)

Equity Transactions (Tables)	9 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Schedule of Debt Extinguishment Conversions	Convertible debt $ 334,143 Derivative conversion feature 110,507 Fair value of common stock issued (588,622) Loss on extinguishment of convertible debt $ (143,972)
Schedule of Stock Option Activity	Number of Units Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding, March 31, 2014 - - - - Granted 2,000,000 0.12 4.08 - Outstanding, March 31, 2015 2,000,000 0.12 3.58 - Granted - - - - Forfeited (1,000,000) - - - Outstanding, December 31, 2015 1,000,000 0.12 2.83 - Exercisable December 31, 2015 1,000,000
Schedule of Warrant Activity	Number of Units Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding, March 31, 2014 4,013,336 0.55 2.19 - Granted 8,647,059 0.12 3.55 - Outstanding, March 31, 2015 12,660,395 0.26 2.80 - Granted - - - - Expired (440,000) - - - Outstanding, December 31, 2015 12,220,395 0.26 2.13 - Exercisable, December 31, 2015 12,220,395

Transition Period Comparable 33

Transition Period Comparable Information (Tables)	9 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	For the Nine- For the Nine- Months Ended Months Ended December 31, December 31, 2015 2014 (Audited) (Unaudited) REVENUES Revenues $ 171,333 $ 208,845 SELLING, GENERAL AND ADMINISTRATIVE General and administrative 1,470,491 1,751,474 TOTAL SELLING, GENERAL AND ADMINISTRATIVE 1,470,491 1,751,474 LOSS FROM OPERATIONS (1,299,158) (1,542,629) OTHER (EXPENSE) INCOME Other income (expense) 540,757 157,169 TOTAL OTHER INCOME (EXPENSE) 540,757 157,169 NET LOSS (758,401) (1,385,460) NET LOSS PER COMMON SHARE Basic and diluted $ (0.00) $ (0.01) WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING Basic and diluted 277,349,048 109,405,368

Subsequent Events (Tables)

Subsequent Events (Tables)	9 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustments	Pro Star Freight Systems Inc. and Hydrophi Pro Star Truck Technologies Pro-forma Pro-Forma Center Inc. Group, Inc. Adjustments Notes Combined Total ASSETS CURRENT ASSETS Cash and cash equivalents $ 180,536 $ 43,630 $ - $ 224,166 Accounts receivable, net of allowance 394,357 - - 394,357 Factoring receivables 2,427,039 - - 2,427,039 Prepaid expenses and other current assets 479,026 34,085 - 513,111 Advances to ProStar - 382,000 (382,000) (A) - Total Current Assets 3,480,958 459,715 (382,000) 3,558,673 Property and equipment, net of accumulated depreciation 1,303,362 - - 1,303,362 Intangible assets, net - - 1,724,000 (B) 1,724,000 Goodwill - - 4,752,633 (B) 4,752,633 TOTAL ASSETS $ 4,784,320 $ 459,715 $ 6,094,633 $ 11,338,668 LIABILITIES AND STOCKHOLDERS' EQUITY CURRENT LIABILITIES: Accounts payable and accrued expenses $ 778,662 $ 872,723 $ - $ 1,651,385 Accounts payable and accrued expenses, related parties 86,250 86,250 Factoring payable 2,427,039 - - 2,427,039 Accrued compensation - 240,165 - 240,165 Advance from customer - 60,800 - 60,800 Deferred revenues - 521,000 - 521,000 Notes payable - 26,130 440,000 (B) 466,130 Convertible debt, net - 1,334,354 - 1,334,354 Derivative liabilities - 1,712,763 - 1,712,763 Senior unsecured promissory note - - 2,500,000 (B) 2,500,000 Short-term debt 248,170 31,500 - 279,670 Short-term debt, related party 30,000 - - 30,000 Short-term capital lease obligation 248,958 - - 248,958 Total Current Liabilities 3,732,829 4,885,685 2,940,000 11,558,514 Long-term capital lease obligation 510,379 - - 510,379 TOTAL LIABILITIES 4,243,208 4,885,685 2,940,000 12,068,893 STOCKHOLDERS' EQUITY (DEFICIT) Preferred stock - - 4,209,862 (B) 4,209,862 Common stock 382,000 35,800 (382,000) (A)(B) 35,800 Additional paid-in capital - 29,749,512 (514,117) (B) 29,235,395 Accumulated deficit 159,112 (34,211,282) (159,112) (B) (34,211,282) TOTAL STOCKHOLDERS' EQUITY (DEFICIT) 541,112 (4,425,970) 3,154,633 (730,225) TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) $ 4,784,320 $ 459,715 $ 6,094,633 $ 11,338,668 Pro Star Freight Systems Inc. and Hydrophi Pro Star Truck Technologies Pro-forma Pro-Forma Center Inc. Group, Inc. Adjustments Notes Combined Total REVENUES Revenue $ - $ 240,500 $ - $ 240,500 Freight revenue 25,571,337 - - 25,571,337 Service revenue 1,142,182 - - 1,142,182 TOTAL REVENUES 26,713,519 240,500 - 26,954,019 OPERATING EXPENSES Research and development - 518,098 - 518,098 Selling, general and administrative 26,721,108 1,034,814 - 27,755,922 Depreciation and amortization 58,094 67,741 289,900 (C) 415,735 Impairment of intangibles - 309,750 - 309,750 Impairment of inventory - 42,000 - 42,000 TOTAL OPERATING EXPENSES 26,779,202 1,972,403 289,900 29,041,505 LOSS FROM OPERATIONS (65,683) (1,731,903) (289,900) (2,087,486) OTHER (EXPENSE) INCOME Interest expense (32,205) (1,679,121) (125,000) (D) (1,836,326) Change in fair value of derivative liabilities - 431,612 - 431,612 Loss on extinguishment of convertible debt - (143,972) - (143,972) Gain on settlement of accrued liabilities and debt - 994,430 - 994,430 TOTAL OTHER (EXPENSE) INCOME (32,205) (397,051) (125,000) (554,256) NET LOSS $ (97,888) $ (2,128,954) $ (414,900) $ (2,641,742) NET INCOME PER COMMON SHARE Basic $ (489.44) $ (0.00) $ (2,074.50) $ (0.00) Diluted $ (489.44) $ (0.00) (2,074.50) $ (0.00) WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING Basic 376,962,411 376,962,411 Diluted 376,962,411 376,962,411 (A) To reflect the elimination of the Company’s investment in Pro Star related to amounts the Company has already paid the seller pursuant to its acquisition. (B) To record preliminary fair values of the intangible assets acquired in connection with the Pro Star acquisition and to allocate the purchase consideration to finite lived intangible assets and the excess of the purchase consideration over the fair value of assets acquired to goodwill. C) To record a full year of amortization on the intangible assets. (D) To record a full year of interest expense on the $2,500,000 senior unsecured promissory note.
Schedule of Finite-Lived Intangible Assets Acquired	Preliminary fair values Useful Life Annual Amortization Based upon Useful Life Customer Relationships $ 140,000 7 Years $ 20,000 Employment Workforce 63,000 5 Years 12,600 Vendor Relationships 1,206,000 7 Years 172,300 Company Logo, Name & Trademark(s) 150,000 5 Years 30,000 Computer Software & Integration 165,000 3 Years 55,000 Total Intangibles Purchase $ 1,724,000 $ 289,900

Organization and Business (Deta

Organization and Business (Details Narrative) - USD ($)	Dec. 31, 2015	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (34,211,282)	$ (33,413,345)

Significant Accounting Polici36

Significant Accounting Policies - Fair Value Assets and Liabilities Measured on Recurring Basis (Details) - USD ($)	Dec. 31, 2015	Mar. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	$ 1,712,763	$ 1,803,965
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 | Derivative Financial Instrument
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	0	0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 2 | Derivative Financial Instrument
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	0	0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 | Derivative Financial Instrument
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	$ 1,712,763	$ 1,803,965

Significant Accounting Polici37

Significant Accounting Policies (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2015	Mar. 31, 2015
Property and Equipment
Property plant and equipment, estimated useful lives	5 to 7 years
Intangible Assets
Useful life of intangible assets for patents	10 years
Research and Development
Research and development	$ 174,717	$ 395,462
Options and Warrants
Earnings (Loss) Per Common Share
Potentially dilutive shares	13,220,395	14,660,395
Convertible Notes
Earnings (Loss) Per Common Share
Potentially dilutive shares	671,331,414	372,022,796

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Dec. 31, 2015	Mar. 31, 2015
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 27,987	$ 27,987
Less: accumulated depreciation	(27,897)	(25,839)
Total property and equipment, net	0	2,058
Machinery and Equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment	8,387	8,387
Computer Equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment	5,840	5,840
Computer Software
Property, Plant and Equipment [Line Items]
Property, plant and equipment	12,820	12,820
Office Furniture and Equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 850	$ 850

Property and Equipment (Detai39

Property and Equipment (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2015	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Property and equipment, depreciation expense	$ 2,058	$ 3,377

Intangible Assets - Schedule of

Intangible Assets - Schedule of Finite-Lived Intangible Assets (Details) - USD ($)	Dec. 31, 2015	Mar. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Hydrogen On Demand Intellectual Property	$ 0	$ 650,000
Other	0	1,000
Subtotal	0	651,000
Less: accumulated amortization	0	(292,500)
Total intangible assets, net	$ 0	$ 358,500

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2015	Mar. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 48,750	$ 65,000
Impairment of intangibles	$ 309,750	$ 0

Accrued Compensation (Details N

Accrued Compensation (Details Narrative) - USD ($)	Dec. 31, 2015	Mar. 31, 2015
Compensation Related Costs [Abstract]
Accrued compensation	$ 240,165	$ 226,752

Deferred Revenue (Details Narra

Deferred Revenue (Details Narrative) - USD ($)	1 Months Ended			9 Months Ended	12 Months Ended
	Apr. 30, 2014	Jan. 31, 2014	Aug. 31, 2013	Dec. 31, 2015	Mar. 31, 2015	Mar. 31, 2014
Deferred Revenue Disclosure [Abstract]
Deferred revenue, description, Energia, license fee			On August 22, 2013, the Company entered into a regional distribution and service provider agreement with Energia Vehicular Limpia S.A. de C.V. ("Energia"). Pursuant to the agreement, Energia shall have the exclusive rights to market the Company's products in Mexico for five years. In consideration of the exclusive distribution rights, Energia shall pay $500,000 as a license fee to the Company. On January 16, 2014, the Company and Energia further amended the regional distribution and service provider agreement to include the exclusive rights to market the Company's products in Brazil for a license fee of $160,000 during the same period of the original agreement. On April 9, 2014, the Company and Energia further amended the regional distribution agreement and service provider agreement to add consulting/advisory services to be provided by the Company to Energia for an 18-month period beginning April 1, 2014.
Proceeds received from License Fees		$ 160,000	$ 500,000
Proceeds received for consulting services	$ 217,000
Deposit received for Hydroplant units						$ 180,000
Revenue, license and consulting/advisory fees				$ 171,333	$ 278,012
Deferred license and consulting/advisory fees				$ 341,000	$ 512,333

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2015	Mar. 31, 2015	Sep. 24, 2013
Debt Disclosure [Abstract]
Notes payable	$ 26,130	$ 65,000
Note payable, related party	0	4,438	$ 4,438
Interest rate			8.00%
Gain on settlement of debt	65,000
Financed insurance obligation	45,062
Payments on notes payable	(23,370)	$ 0
Other notes payable, remaining notes payable on financed premiums	$ 21,692
Interest rate, minimum	4.45%
Interest rate, maximum	4.65%
Maturity date, description	The notes payable are due between February and June 2016.

Convertible Notes Payable - R45

Convertible Notes Payable - Related Party - Schedule of Related Party Transactions (Details) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2015	Mar. 31, 2015
Related Party Transaction [Line Items]
Convertible debt, related parties	$ 0	$ 1,452,393
Debt discount	0	(337,434)
Total convertible debt, related parties	0	1,114,958
Convertible Notes Payable | Carnegie Technologies LLC
Related Party Transaction [Line Items]
Convertible debt, related parties	0	811,268
Convertible Notes Payable | Philip Levin
Related Party Transaction [Line Items]
Convertible debt, related parties	0	209,205
Convertible Notes Payable | John Durham
Related Party Transaction [Line Items]
Convertible debt, related parties	$ 0	$ 431,910

Convertible Notes Payable - R46

Convertible Notes Payable - Related Party (Details Narrative) - USD ($)		9 Months Ended	12 Months Ended
		Dec. 31, 2015	Mar. 31, 2015
Interest rate, minimum		4.45%
Interest rate, maximum		4.65%
Convertible Notes Payable | Related Parties
Principal converted to convertible notes			$ 1,452,393
Interest rate, minimum			0.00%
Interest rate, maximum			8.00%
Fair value of embedded conversion feature			$ 2,017,595
Additional interest expense			565,203
Contribution of capital by related parties, forgiveness of related party accounts payable and related party convertible debt	[1]	$ 1,556,608
Amortization of debt discount		$ 337,434	$ 1,114,958
[1]	The company settled $1,452,393 of related party convertible notes and $39,157 of related party interest payable for no consideration. The Company recorded the settlement of these liabilities (and the forgiveness of an additional $30,157 of related party accounts payable for no consideration) as a $1,556,608 contribution of capital.

Convertible Notes Payable - Sch

Convertible Notes Payable - Schedule of Convertible Debt (Details) - USD ($)	Dec. 31, 2015		Mar. 31, 2015
Convertible debt	$ 2,613,440		$ 1,540,000
Discount on convertible notes payable	(1,279,086)		(979,736)
Convertible note payable	1,334,354		560,264
Convertible Notes Payable | 31 Group, LLC
Convertible debt	1,229,931		1,540,000
Convertible note payable	1,229,931	[1]	1,540,000
Convertible Notes Payable | Riverside Merchant Partners
Convertible debt	673,435		0
Convertible Notes Payable | Magna Equities
Convertible debt	$ 710,074		$ 0
[1]	The Company owes convertible notes payable issued prior to March 31, 2015 of $1,205,857, and owes $24,074 on covertible notes issued October 15, 2015.

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative) - USD ($)	1 Months Ended		9 Months Ended		12 Months Ended
	Feb. 28, 2015	Dec. 31, 2014	Dec. 31, 2015		Mar. 31, 2015		Feb. 05, 2015	Dec. 04, 2014
Original issue discount			$ 81,000
Maturity date, description			The notes payable are due between February and June 2016.
Interest rate, minimum			4.45%
Interest rate, maximum			4.65%
Amortization of debt discount			$ 1,041,800		$ 1,612,007
Shares issued for conversion of debts, value			588,622		661,878
Convertible note payable			1,334,354		560,264
Convertible Notes Payable | 31 Group, LLC
Convertible note issued, face amount at date of issuance					1,352,000	[1]	$ 275,000	$ 385,000
Proceeds from issuance of convertible debt, net of discount			24,074		$ 1,270,000
Original issue discount			$ 2,407
Convertible note maturity date	Jul. 30, 2016	May 17, 2016	Oct. 15, 2016		Apr. 8, 2016
Convertible note interest rate			8.00%		8.00%		8.00%	8.00%
Terms of conversion feature	Convertible with a conversion rate of the product of (x) the arithmetic average of the lowest three volume weighted average prices of the common stock during the ten consecutive trading days ending and including the trading day immediately preceding the applicable conversion date and (y) 80%. The Company has the right at any time to redeem some or all, of the total outstanding amount then remaining under the convertible notes at a price equal to 120% of the outstanding principal and accrued interest. The Company is also required to reserve 150% of the number of shares of common stock that may be issued in conversion of the remaining outstanding amount.	Convertible with a conversion rate of the product of (x) the arithmetic average of the lowest three volume weighted average prices of the common stock during the ten consecutive trading days ending and including the trading day immediately preceding the applicable conversion date and (y) 80%. The Company has the right at any time to redeem some or all, of the total outstanding amount then remaining under the convertible notes at a price equal to 120% of the outstanding principal and accrued interest. The Company is also required to reserve 150% of the number of shares of common stock that may be issued in conversion of the remaining outstanding amount.	The note holder may convert any time after the issuance date into fully paid non-assessable shares of Common Stock equal to $0.15/Share. If after 180 days of issuance of the note, the market price of the Common Stock of the Company is below the conversion price, and if the Company has not repaid the note holder, the conversion price shall equal a 20% discount from the lowest trading price in the ten (10) days prior the election to convert.		The notes are convertible at any time after issuance, in whole or in part, at the investor’s option, into shares of common stock, at a conversion price equal to the lesser of (i) the product of (x) the arithmetic average of the lowest three volume weighted average prices of the common stock during the ten consecutive trading days ending and including the trading day immediately preceding the applicable conversion date and (y) 65%, and (ii) $0.35 (as adjusted for stock splits, stock dividends, stock combinations or other similar transactions). The Company has the right at any time to redeem all, but not less than all, of the total outstanding amount then remaining under the convertible notes at a price equal to 135% of the remaining outstanding amount. The Company is also required to reserve 150% of the number of shares of common stock that may be issued in conversion of the remaining outstanding amount.
Financing costs					$ 30,000
Fair value of conversion feature of convertible note classified as derivative			$ 21,667		1,262,626
Warrants, fair value					83,762
Amortization of debt discount			508,261		478,652
Shares issued for conversion of debts, value			$ 336,223		$ 472,000
Shares issued for conversion of debts, shares			220,320,313		61,112,346
Convertible note payable			$ 1,229,931	[2]	$ 1,540,000
Convertible debt, default amount			385,000
Convertible Notes Payable | Riverside Merchant Partners
Proceeds from issuance of convertible debt, net of discount			673,435
Original issue discount			$ 37,852
Maturity date, description			Between May 2016 and November 2016
Interest rate, minimum			0.00%
Interest rate, maximum			8.00%
Fair value of conversion feature of convertible note classified as derivative			$ 434,529
Amortization of debt discount			94,264
Convertible debt, default amount			55,000
Convertible Notes Payable | Magna Equities
Proceeds from issuance of convertible debt, net of discount			710,074
Original issue discount			$ 40,741
Maturity date, description			Between May 2016 and November 2016
Interest rate, minimum			0.00%
Interest rate, maximum			8.00%
Fair value of conversion feature of convertible note classified as derivative			$ 466,520
Amortization of debt discount			101,841
Convertible debt, default amount			$ 55,000
[1]	The first note in principal amount of $624,000 was issued on April 28, 2014. The second note in principal amount of $104,000 was issued on July 29, 2014. The third note in principal amount of $624,000 was issued on August 5, 2014.
[2]	The Company owes convertible notes payable issued prior to March 31, 2015 of $1,205,857, and owes $24,074 on covertible notes issued October 15, 2015.

Short-Term Portion of Other L49

Short-Term Portion of Other Long-Term Debt (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2015
Debt Disclosure [Abstract]
Other long term debt, current	$ 103,000
Maturity date	Jul. 1, 2016
Other long term debt	$ 56,000	$ 31,500

Derivative Liabilities - Change

Derivative Liabilities - Changes in Derivative Liabilities (Details) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2015	Mar. 31, 2015
Derivative Liabilities
Derivative liabilities, beginning of period	$ 1,803,965	$ 0
Initial valuation of derivatives	922,716	3,373,491
Fair value of tainted warrants reclassified from equity to liability		60,527
Transfer from liabilities classification to equity classification	(110,507)	(189,545)
Change in fair value	(903,411)	(1,440,508)
Derivative liabilities, end of period	$ 1,712,763	$ 1,803,965

Derivative Liabilities - Fair V

Derivative Liabilities - Fair Value Measurements, Valuation Techniques (Details) - Derivative Financial Instrument - $ / shares		9 Months Ended	12 Months Ended
		Dec. 31, 2015	Mar. 31, 2015
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Market value of common stock on measurement date	[1]	$ 0.004	$ 0.01
Adjusted conversion price	[2]		$ 0.01
Risk free interest rate	[3]	1.06%	0.56%
Life of the note in years		1 year 4 months	1 year 4 months
Expected volatility	[4]	302.00%	270.00%
Expected dividend yield	[5]	0.00%	0.00%
Minimum
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Adjusted conversion price	[2]	$ 0.002
Minimum | Initial Valuation Dates
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Market value of common stock on measurement date	[1]	0.0008
Adjusted conversion price	[2]	$ 0.15
Risk free interest rate	[3]	0.44%
Life of the note in years		9 months
Expected volatility	[4]	72.00%
Expected dividend yield	[5]	0.00%
Maximum
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Adjusted conversion price	[2]	$ 0.15
Maximum | Initial Valuation Dates
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Market value of common stock on measurement date	[1]	0.17
Adjusted conversion price	[2]	$ 0.0016
Risk free interest rate	[3]	1.06%
Life of the note in years		2 years
Expected volatility	[4]	311.00%
Expected dividend yield	[5]	0.00%
[1]	The market value of common stock is based on closing market price as of initial valuation dates, December 31, 2015 and March 31, 2015.
[2]	The adjusted conversion price is calculated based on conversion terms described in the note agreement.
[3]	The risk-free interest rate was determined by management using the 2-year Treasury Bill as of the respective Offering or measurement date.
[4]	The volatility factor was estimated by management using the historical volatilities of the Company's stock
[5]	Management determined the dividend yield to be 0% based upon its expectation that it will not pay dividends for the foreseeable future.

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)		9 Months Ended	12 Months Ended
		Dec. 31, 2015	Mar. 31, 2015
Related Party Transaction [Line Items]
Account payable, related parties		$ 86,250	$ 71,945
Prepaid expenses and other current assets		34,085	24,104
Convertible Notes Payable - Related Party
Related Party Transaction [Line Items]
Contribution of capital by related parties, forgiveness of related party accounts payable and related party convertible debt	[1]	1,556,608
Officers and Stockholders
Related Party Transaction [Line Items]
Account payable, related parties		86,250	11,881
Accrued consulting expense		78,750
Related party transaction, amounts of transaction		22,500
Accrued interest expense			$ 47,728
Professional and contract services expense		135,000
Pro Star Freight Systems, Inc.
Related Party Transaction [Line Items]
Prepaid expenses and other current assets		$ 382,000
[1]	The company settled $1,452,393 of related party convertible notes and $39,157 of related party interest payable for no consideration. The Company recorded the settlement of these liabilities (and the forgiveness of an additional $30,157 of related party accounts payable for no consideration) as a $1,556,608 contribution of capital.

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	9 Months Ended
	Dec. 31, 2015USD ($)
Income Tax Disclosure [Abstract]
Net operating loss carryforwards, approximate	$ 14,000,000
Operating loss carryforwards, expiration date	Jan. 1, 2028

Equity Transactions - Schedule

Equity Transactions - Schedule of Debt Extinguishment Conversions (Details) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2015	Mar. 31, 2015
Equity [Abstract]
Convertible debt	$ 334,143
Derivative conversion feature	110,507	$ 189,545
Fair value of common stock issued	(588,622)	$ (661,878)
Loss on extinguishment of convertible debt	$ (143,972)

Equity Transactions - Stock Opt

Equity Transactions - Stock Options Activity (Details) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2015	Mar. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding
Outstanding, beginning of period	2,000,000	0
Granted	0	2,000,000
Forfeited	(1,000,000)
Outstanding, end of period	1,000,000	2,000,000
Exercisable, end of period	1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price
Weighted Average Exercise Price Outstanding, beginning of period	$ 0.12	$ 0
Weighted Average Exercise Price, Granted	0	0.12
Weighted Average Exercise Price Outstanding, end of period	$ 0.12	$ 0.12
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures
Weighted Average Remaining Contractual Term (In Years) Granted	3 years 7 months	4 years 1 month
Weighted Average Remaining Contractual Term (In Years) Outstanding	2 years 10 months	3 years 7 months
Aggregate Intrinsic Value Outstanding, beginning of period	$ 0	$ 0
Aggregate Intrinsic Value , Granted	0	0
Aggregate Intrinsic Value Outstanding, end of period	$ 0	$ 0

Equity Transactions - Warrant A

Equity Transactions - Warrant Activity (Details) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2015	Mar. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Warrants
Warrants outstanding, beginning of period	12,660,395	4,013,336
Warrants, granted		8,647,059
Warrants, expired	(440,000)
Warrants outstanding, end of period	12,220,395	12,660,395
Warrants, exercisable, end of period	12,220,395
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value
Warrants, weighted average exercise price outstanding, beginning of period	$ 0.26	$ 0.55
Warrants, weighted average exercise price granted	0	0.12
Warrants, weighted average exercise price outstanding, end of period	$ 0.26	$ 0.26
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures
Warrants, weighted average remaining contractual term, beginning of period	2 years 10 months	2 years 3 months
Warrants, weighted average remaining contractual terms, granted		3 years 7 months
Warrants, weighted average remaining contractual term, end of period	2 years 2 months	2 years 10 months
Warrants, aggregate intrinsic value, outstanding, beginning of period	$ 0	$ 0
Warrants, aggregate intrinsic value, outstanding, end of period	$ 0	$ 0

Equity Transactions (Details Na

Equity Transactions (Details Narrative) - USD ($)		9 Months Ended	12 Months Ended
		Dec. 31, 2015	Mar. 31, 2015
Recorded compensation expense		$ 8,518	$ 178,436
Exercise price		$ 0	$ 0.12
Contractual term		2 years 10 months	3 years 7 months
Warrants, granted			8,647,059
Warrants, weighted average exercise price granted		$ 0	$ 0.12
Warrants, weighted average contractual term		2 years 10 months	2 years 3 months
Common stock issued, value		$ (334,143)
Value of shares issued for settlement of accrued interest		23,474
Derivative liabilities reclassified to equity		$ (110,507)	$ (189,545)
Warrants, expired		(440,000)
Shares issued to employees and directors for services, value			75,240
Shares issued for conversion of debts, value		$ 588,622	$ 661,878
2014 Non-Qualified Performance Equity Award Plan
Equity compensation plans, common stock allocated to the Plan			1,250,000
Equity compensation plans, term			20 years
Equity compensation plans, additional shares authorized			10,000,000
Common Stock
Common stock issued, shares		220,320,313
Common stock issued, value		$ 334,143
Shares issued for settlement of accrued interest, shares	[1]	8,725,410
Value of shares issued for settlement of accrued interest		$ 848,462
Shares abondoned by related parties, shares		38,430,650
Shares issued to employees and directors for services, value			$ 75,240
Shares issued to employees and directors for services, shares			3,600,000
Shares issued for conversion of debts, value			$ 661,878
Shares issued for conversion of debts, shares			61,112,346
Stock Options
Recorded compensation expense		$ 8,518
Options granted		2,000,000
Exercise price		$ 0.12
Contractual term		5 years
Vesting period		2 years
Fair value options		$ 204,412
Discount rate		1.74%
Expected life		5 years
Expected volatility		129.78%
Warrants
Warrants, granted		2,647,059
Warrants, weighted average exercise price granted		$ 0.17
Warrants, weighted average contractual term		2 years
Warrants, fair value		$ 83,762
Warrants, expired		440,000
Warrants | Former Employees
Warrants, granted		6,000,000
Warrants, weighted average exercise price granted		$ 0.10
Warrants, weighted average contractual term		5 years
Warrants, fair value		$ 9,508
[1]	Settlement date fair value of $23,474 to settle $871,936 of accrued interest owed to third parties.

Concentration - Customer Concen

Concentration - Customer Concentration Risk (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2015	Mar. 31, 2015
Concentration Risk [Line Items]
Revenue	$ 171,333	$ 278,012
Customer Concentration Risk
Concentration Risk [Line Items]
Revenue	$ 171,333	$ 278,012

Transition Period Comparable 59

Transition Period Comparable Information - Schedule of Quarterly Financial Information (Details) - USD ($)	9 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Mar. 31, 2015
REVENUE
Revenues	$ 171,333		$ 278,012
SELLING, GENERAL AND ADMINISTRATIVE
General and administrative	921,466		1,761,297
TOTAL SELLING, GENERAL AND ADMINISTRATIVE	1,498,741		2,225,136
LOSS FROM OPERATIONS	(1,327,408)		(1,947,124)
OTHER (EXPENSE) INCOME
TOTAL OTHER INCOME (EXPENSE)	529,471		(769,353)
NET LOSS	$ (797,937)		$ (2,716,477)
NET LOSS PER COMMON SHARE
Basic and diluted	$ 0		$ (0.02)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
Basic and diluted	277,349,048		119,532,410
Transition Period
REVENUE
Revenues	$ 171,333	$ 208,845
SELLING, GENERAL AND ADMINISTRATIVE
General and administrative	1,470,491	1,751,474
TOTAL SELLING, GENERAL AND ADMINISTRATIVE	1,470,491	1,751,474
LOSS FROM OPERATIONS	(1,299,158)	(1,542,629)
OTHER (EXPENSE) INCOME
Other income (expense)	540,757	157,169
TOTAL OTHER INCOME (EXPENSE)	540,757	157,169
NET LOSS	$ (758,401)	$ (1,385,460)
NET LOSS PER COMMON SHARE
Basic and diluted	$ 0	$ (0.01)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
Basic and diluted	277,349,048	109,405,368

Subsequent Event - Business Acq

Subsequent Event - Business Acquisition - Pro Forma Combined Balance Sheet (Details) - USD ($)		Dec. 31, 2015	Mar. 31, 2015	Mar. 31, 2014
CURRENT ASSETS
Cash and cash equivalents		$ 43,630	$ 63,412	$ 96,446
Prepaid expenses and other current assets		34,085	24,104
Advances to ProStar		382,000	0
Total Current Assets		459,715	129,516
Property and equipment, net of accumulated depreciation		0	2,058
Intangible assets, net		0	358,500
TOTAL ASSETS		459,715	491,792
CURRENT LIABILITIES
Accounts payable and accrued expenses		872,723	1,640,592
Accounts payable and accrued expenses - related parties		86,250	71,945
Accrued compensation		240,165	226,752
Advance from customer		60,800	60,800
Deferred revenues		521,000	692,333
Notes payable		26,130	65,000
Convertible debt, net		1,334,354	0
Derivative liabilities		1,712,763	1,803,965	0
Total Current Liabilities		4,885,685	5,722,783
TOTAL LIABILITIES		4,885,685	6,297,047
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock		0	0
Common stock		35,799	16,738
Additional paid-in capital		29,749,513	27,591,352
Accumulated deficit		(34,211,282)	(33,413,345)
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)		(4,425,970)	(5,805,255)	$ (3,859,057)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)		459,715	$ 491,792
Pro Forma Combined Total
CURRENT ASSETS
Cash and cash equivalents		224,166
Accounts receivable, net of allowance		394,357
Factoring receivables		2,427,039
Prepaid expenses and other current assets		513,111
Advances to ProStar		0
Total Current Assets		3,558,673
Property and equipment, net of accumulated depreciation		1,303,362
Intangible assets, net		1,724,000
Goodwill		4,752,633
TOTAL ASSETS		11,338,668
CURRENT LIABILITIES
Accounts payable and accrued expenses		1,651,385
Accounts payable and accrued expenses - related parties		86,250
Factoring payable		2,427,039
Accrued compensation		240,165
Advance from customer		60,800
Deferred revenues		521,000
Notes payable		466,130
Convertible debt, net		1,334,354
Derivative liabilities		1,712,763
Senior unsecured promissory note		2,500,000
Short-term debt		279,670
Short-term debt, related party		30,000
Short-term capital lease obligation		248,958
Total Current Liabilities		11,558,514
Long-term capital lease obligations		510,379
TOTAL LIABILITIES		12,068,893
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock		4,209,862
Common stock		35,800
Additional paid-in capital		29,235,395
Accumulated deficit		(34,211,282)
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)		(730,225)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)		11,338,668
Pro Forma Adjustments
CURRENT ASSETS
Cash and cash equivalents		0
Accounts receivable, net of allowance		0
Factoring receivables		0
Prepaid expenses and other current assets		0
Advances to ProStar	[1]	(382,000)
Total Current Assets		(382,000)
Property and equipment, net of accumulated depreciation		0
Intangible assets, net	[2]	1,724,000
Goodwill	[2]	4,752,633
TOTAL ASSETS		6,094,633
CURRENT LIABILITIES
Accounts payable and accrued expenses		0
Accounts payable and accrued expenses - related parties		0
Factoring payable		0
Accrued compensation		0
Advance from customer		0
Deferred revenues		0
Notes payable	[2]	440,000
Convertible debt, net		0
Derivative liabilities		0
Senior unsecured promissory note	[2]	2,500,000
Short-term debt		0
Short-term debt, related party		0
Short-term capital lease obligation		0
Total Current Liabilities		2,940,000
Long-term capital lease obligations		0
TOTAL LIABILITIES		2,940,000
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock	[2]	4,209,862
Common stock	[1],[2]	(382,000)
Additional paid-in capital	[2]	(514,117)
Accumulated deficit	[2]	(159,112)
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)		3,154,633
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)		6,094,633
Pro Star Freight Systems Inc. and Pro Star Truck Center Inc.
CURRENT ASSETS
Cash and cash equivalents		180,536
Accounts receivable, net of allowance		394,357
Factoring receivables		2,427,039
Prepaid expenses and other current assets		479,026
Advances to ProStar		0
Total Current Assets		3,480,958
Property and equipment, net of accumulated depreciation		1,303,362
Intangible assets, net		0
Goodwill		0
TOTAL ASSETS		4,784,320
CURRENT LIABILITIES
Accounts payable and accrued expenses		778,662
Accounts payable and accrued expenses - related parties		0
Factoring payable		2,427,039
Accrued compensation		0
Advance from customer		0
Deferred revenues		0
Notes payable		0
Convertible debt, net		0
Derivative liabilities		0
Senior unsecured promissory note		0
Short-term debt		248,170
Short-term debt, related party		30,000
Short-term capital lease obligation		248,958
Total Current Liabilities		3,732,829
Long-term capital lease obligations		510,379
TOTAL LIABILITIES		4,243,208
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock		0
Common stock		382,000
Additional paid-in capital		0
Accumulated deficit		159,112
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)		541,112
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)		4,784,320
Hydrophi Technologies Group, Inc.
CURRENT ASSETS
Cash and cash equivalents		43,630
Accounts receivable, net of allowance		0
Factoring receivables		0
Prepaid expenses and other current assets		34,085
Advances to ProStar		382,000
Total Current Assets		459,715
Property and equipment, net of accumulated depreciation		0
Intangible assets, net		0
Goodwill		0
TOTAL ASSETS		459,715
CURRENT LIABILITIES
Accounts payable and accrued expenses		872,723
Accounts payable and accrued expenses - related parties		86,250
Factoring payable		0
Accrued compensation		240,165
Advance from customer		60,800
Deferred revenues		521,000
Notes payable		26,130
Convertible debt, net		1,334,354
Derivative liabilities		1,712,763
Senior unsecured promissory note		0
Short-term debt		31,500
Short-term debt, related party		0
Short-term capital lease obligation		0
Total Current Liabilities		4,885,685
Long-term capital lease obligations		0
TOTAL LIABILITIES		4,885,685
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock		0
Common stock		35,800
Additional paid-in capital		29,749,512
Accumulated deficit		(34,211,282)
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)		(4,425,970)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)		$ 459,715
[1]	To reflect the elimination of the Company's investment in Pro Star related to amounts the Company has already paid the seller pursuant to its acquisition.
[2]	To record preliminary fair values of the intangible assets acquired in connection with the Pro Star acquisition and to allocate the purchase consideration to finite lived intangible assets and the excess of the purchase consideration over the fair value of assets acquired to goodwill.

Subsequent Event - Business A61

Subsequent Event - Business Acquisition - Proforma Combined Statement of Operations (Details) - USD ($)		9 Months Ended	12 Months Ended
		Dec. 31, 2015	Dec. 31, 2015	Mar. 31, 2015
REVENUE
TOTAL REVENUES		$ 171,333		$ 278,012
OPERATING EXPENSES
Research and development		174,717		395,462
Selling, general and administrative		921,466		1,761,297
Depreciation and amortization		50,808		68,377
Impairment of intangibles		309,750		0
Impairment of inventory		42,000		0
TOTAL OPERATING EXPENSES		1,498,741		2,225,136
LOSS FROM OPERATIONS		(1,327,408)		(1,947,124)
OTHER (EXPENSE) INCOME
Interest expense		(1,219,252)		(2,331,680)
Change in fair value of derivative liabilities		903,411		1,440,508
Loss on extinguishment of convertible debt		(143,972)		0
Gain on settlement of accrued liabilities and debt		989,284		121,819
TOTAL OTHER (EXPENSE) INCOME		529,471		(769,353)
NET LOSS		$ (797,937)		$ (2,716,477)
Pro Forma Combined Total
REVENUE
Revenues			$ 240,500
Freight revenue			25,571,337
Service revenue			1,142,182
TOTAL REVENUES			26,954,019
OPERATING EXPENSES
Research and development			518,098
Selling, general and administrative			27,755,922
Depreciation and amortization			415,735
Impairment of intangibles			309,750
Impairment of inventory			42,000
TOTAL OPERATING EXPENSES			29,041,505
LOSS FROM OPERATIONS			(2,087,486)
OTHER (EXPENSE) INCOME
Interest expense			(1,836,326)
Change in fair value of derivative liabilities			431,612
Loss on extinguishment of convertible debt			(143,972)
Gain on settlement of accrued liabilities and debt			994,430
TOTAL OTHER (EXPENSE) INCOME			(554,256)
NET LOSS			$ (2,641,742)
NET INCOME PER COMMON SHARE
Basic			$ 0
Diluted			$ 0
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
Basic			376,962,411
Diluted			376,962,411
Pro Forma Adjustments
REVENUE
Revenues			$ 0
Freight revenue			0
Service revenue			0
TOTAL REVENUES			0
OPERATING EXPENSES
Research and development			0
Selling, general and administrative			0
Depreciation and amortization	[1]		289,900
Impairment of intangibles			0
Impairment of inventory			0
TOTAL OPERATING EXPENSES			289,900
LOSS FROM OPERATIONS			(289,900)
OTHER (EXPENSE) INCOME
Interest expense	[2]		(125,000)
Change in fair value of derivative liabilities			0
Loss on extinguishment of convertible debt			0
Gain on settlement of accrued liabilities and debt			0
TOTAL OTHER (EXPENSE) INCOME			(125,000)
NET LOSS			$ (414,900)
NET INCOME PER COMMON SHARE
Basic			$ (2,074.50)
Diluted			$ (2,074.50)
Pro Star Freight Systems Inc. and Pro Star Truck Center Inc.
REVENUE
Revenues			$ 0
Freight revenue			25,571,337
Service revenue			1,142,182
TOTAL REVENUES			26,713,519
OPERATING EXPENSES
Research and development			0
Selling, general and administrative			26,721,108
Depreciation and amortization			58,094
Impairment of intangibles			0
Impairment of inventory			0
TOTAL OPERATING EXPENSES			26,779,202
LOSS FROM OPERATIONS			(65,683)
OTHER (EXPENSE) INCOME
Interest expense			(32,205)
Change in fair value of derivative liabilities			0
Loss on extinguishment of convertible debt			0
Gain on settlement of accrued liabilities and debt			0
TOTAL OTHER (EXPENSE) INCOME			(32,205)
NET LOSS			$ (97,888)
NET INCOME PER COMMON SHARE
Basic			$ (489.44)
Diluted			$ (489.44)
Hydrophi Technologies Group, Inc.
REVENUE
Revenues			$ 240,500
Freight revenue			0
Service revenue			0
TOTAL REVENUES			240,500
OPERATING EXPENSES
Research and development			518,098
Selling, general and administrative			1,034,814
Depreciation and amortization			67,741
Impairment of intangibles			309,750
Impairment of inventory			42,000
TOTAL OPERATING EXPENSES			1,972,403
LOSS FROM OPERATIONS			(1,731,903)
OTHER (EXPENSE) INCOME
Interest expense			(1,679,121)
Change in fair value of derivative liabilities			431,612
Loss on extinguishment of convertible debt			(143,972)
Gain on settlement of accrued liabilities and debt			994,430
TOTAL OTHER (EXPENSE) INCOME			(397,051)
NET LOSS			$ (2,128,954)
NET INCOME PER COMMON SHARE
Basic			$ 0
Diluted			$ 0
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
Basic			376,962,411
Diluted			376,962,411
[1]	To record a full year of amortization on the intangible assets.
[2]	To record a full year of interest expense on the $2,500,000 senior unsecured promissory note.

Subsequent Event - Business A62

Subsequent Event - Business Acquisition - Schedule of Finite-Lived Intangible Assets Acquired (Details)	9 Months Ended
	Dec. 31, 2015USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Fair value of acquired assets	$ 1,724,000
Annual amortization based upon useful life	289,900
Customer Relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Fair value of acquired assets	$ 140,000
Useful life	7 years
Annual amortization based upon useful life	$ 20,000
Employment Workforce
Acquired Finite-Lived Intangible Assets [Line Items]
Fair value of acquired assets	$ 63,000
Useful life	5 years
Annual amortization based upon useful life	$ 12,600
Vendor Relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Fair value of acquired assets	$ 1,206,000
Useful life	7 years
Annual amortization based upon useful life	$ 172,300
Company Logo, Name & Trademark(s)
Acquired Finite-Lived Intangible Assets [Line Items]
Fair value of acquired assets	$ 150,000
Useful life	5 years
Annual amortization based upon useful life	$ 30,000
Computer Software & Integration
Acquired Finite-Lived Intangible Assets [Line Items]
Fair value of acquired assets	$ 165,000
Useful life	3 years
Annual amortization based upon useful life	$ 55,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)		1 Months Ended	2 Months Ended	3 Months Ended	5 Months Ended	7 Months Ended	9 Months Ended	12 Months Ended
		Jan. 31, 2016	Feb. 29, 2016	Apr. 04, 2016	May 31, 2016	Jul. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Sep. 24, 2013
Subsequent Event [Line Items]
Convertible preferred stock, value							$ 0	$ 0
Notes payable							26,130	65,000
Interest rate									8.00%
Retained earnings							(34,211,282)	(33,413,345)
Proceeds from convertible debt							914,583	1,865,000
Convertible notes payable							$ 1,334,354	$ 0
Maturity date, description							The notes payable are due between February and June 2016.
Common shares issued for conversion of notes, value							$ (334,143)
Subsequent Event | Promissory Note | Third Party
Subsequent Event [Line Items]
Proceeds from notes payable	[1]					$ 319,000
Notes payable	[1]					$ 319,000
Interest rate, description						Range between 6% and 20%
Maturity date, description						Term of 6 months
Subsequent Event | Related Party | Promissory Note
Subsequent Event [Line Items]
Proceeds from notes payable						$ 180,000
Notes payable						$ 119,000
Interest rate						6.00%
Repayment of debt						$ 61,000
Maturity date, description						Term of 6 months
Subsequent Event | Directors
Subsequent Event [Line Items]
Shares issued for services, shares		1,000,000
Shares issued for services, value		$ 7,800
Subsequent Event | Convertible Notes Payable
Subsequent Event [Line Items]
Interest rate, description						Range between 0% and 10%
Proceeds from convertible debt						$ 350,000
Convertible notes payable						$ 260,000
Maturity date, description						Between May 2016 and November 2016
Subsequent Event | Convertible Notes Payable | 31 Group, LLC
Subsequent Event [Line Items]
Common shares issued for conversion of notes	[2]		44,801,871
Common shares issued for conversion of notes, value	[3]		$ 121,462
Subsequent Event | Convertible Notes Payable | Magna Equities II, LLC and Riverside Merchant Partners, LLC
Subsequent Event [Line Items]
Proceeds from convertible debt				$ 451,250
Maturity date, description				August 1, 2016 through April 4, 2017
Subsequent Event | Pro Star
Subsequent Event [Line Items]
Business acquisition, name of acquired entities					Pro Star Freight Systems Inc. and Pro Star Truck Center Inc.
Business acquisition, description					The purchase price for Pro Star consists of (i) up to an aggregate of $1,512,500 in cash, payable in installments as set forth in the Purchase Agreement (“Closing Cash”), (ii) a promissory note in the principal amount of $2,500,000, which is convertible into 4.9% of the issued and outstanding capital stock of the Company on a fully-diluted basis (the “Note”), (iii) Series A preferred stock of the Company, which will be convertible into 80% of the issued and outstanding capital stock of the Company on a fully-diluted basis (the “Preferred Stock”) valued as of March 1, 2016 (the date of closing) at $4,209,862 and (iv) a form of warrant that will be exercisable for a number of shares of common stock of the Company necessary to ensure that the Note and Preferred Stock collectively result in the issuance of 84.9% of the issued and outstanding capital stock of the Company on a fully-diluted basis (the “Goldenshare”). Following the eighteen month anniversary of the issuance of the Preferred Stock, holders of Preferred Stock shall be entitled to dividends at the rate of 5% per annum, payable quarterly. Holders of Preferred Stock shall vote together as a single class with holders of common stock of the Company.
Business acquisition, aggregate purchase price					$ 6,710,000
Debt owed to sellers					2,500,000
Convertible preferred stock, value					4,210,000
Notes payable					440,000
Retained earnings					$ (159,112)
[1]	One set of notes was for $69,000. These notes accrue at approximately 6% per annum and have a term of 6 months. Another note was for $100,000. This note accrues at 10% for a term of 2 months. The last note was for $150,000. This note accrues at 20% for a term of 6 months.
[2]	January 11, 2016, 10,735,374 common shares issued for conversions of notes; January 28, 2016, 10,857,764 common shares issued for conversions of notes; February 2, 2016, 23,208,733 common shares issued for conversions of notes.
[3]	January 11, 2016, principal of $20,000; January 28, 2016, principal of $20,000 and February 2, 2016, principal of $25,857 and interest of $55,605.