Stealth (STTH) 10-K 2 Aug 18 2017 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Jul. 23, 2018	Jun. 30, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	Stealth Technologies, Inc.
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		9,534,703
Entity Public Float			$ 696,856
Amendment Flag	false
Entity Central Index Key	1,496,818
Entity Current Reporting Status	No
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2017	Dec. 31, 2016
ASSETS
Cash	$ 51,627	$ 456,967
Accounts receivable, net of allowance for doubtful accounts of $2,500 and $nil, respectively	329,558	853,755
Accounts receivable – related party, net of allowance for doubtful accounts of $59,926 and $nil, respectively	0	59,926
Prepaid expenses	24,438	162,725
Inventory, net of allowance for obsolescence of $395,863, and $nil, respectively	0	396,518
Total Current Assets	405,623	1,929,891
Intangible assets, net	3,963	102,337
Total Assets	409,586	2,032,228
Current Liabilities
Accounts payable and accrued liabilities	1,485,426	1,120,632
Accounts payable – related party	0	9,587
Deferred revenue	0	146,370
Derivative liabilities	157,506	1,944
Loans payable	120,000	120,000
Due to related parties	36,888	163,798
Liability for shares issuable – related party	479,516	843,616
Convertible debentures, net of unamortized discount of $96,034 and $nil, respectively	150,809	70,000
Total Current Liabilities	2,430,145	2,475,947
STOCKHOLDERS' DEFICIT
Preferred Stock Authorized: 500,000,000 preferred shares with a par value of $0.001 per share, issued and outstanding: 500,000 and 1,000,000 preferred shares, respectively	500	1,000
Common Stock Authorized: 750,000,000 common shares with a par value of $0.001 per share, issued and outstanding: 7,123,521 and 6,439,884 common shares, respectively	7,124	6,440
Additional paid-in capital	2,704,729	2,576,869
Accumulated deficit	(4,732,912)	(3,028,028)
Total Stockholders' Deficit	(2,020,559)	(443,719)
Total Liabilities and Stockholders' Deficit	$ 409,586	$ 2,032,228

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 2,500	$ 0
Accounts receivable – related party, allowance for doubtful accounts	59,926	0
Inventory, allowance for obsolescence	395,863	0
Convertible debentures, unamortized discount	$ 96,034	$ 0
Preferred Stock, par value	$ 0.001	$ 0.001
Preferred Stock, shares authorized	500,000,000	500,000,000
Preferred Stock, shares issued	500,000	1,000,000
Preferred Stock, shares outstanding	500,000	1,000,000
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, shares authorized	750,000,000	750,000,000
Common Stock, shares issued	7,123,521	6,439,884
Common Stock, shares outstanding	7,123,521	6,439,884

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Statement [Abstract]
Revenue of goods, net	$ 3,413,392	$ 5,214,342
Revenue of services – related party	0	461,315
Cost of goods sold	(2,691,161)	(2,357,455)
Cost of goods sold – related party	0	(201,818)
Gross Margin	722,231	3,116,384
Operating Expenses
Amortization	98,374	147,564
Bad debts	62,426	0
Consulting and management fees	98,115	986,159
General and administrative	1,244,875	1,848,270
Loss on settlement of litigation	400,000	0
Payroll	393,551	546,680
Professional fees	369,585	209,707
Research and development	38,002	96,877
Total Operating Expenses	2,704,928	3,835,257
Loss before Other Income (Expense)	(1,982,697)	(718,873)
Other Income (Expense)
Gain (loss) on change in fair value of derivative liabilities	(20,022)	489,305
Gain on forgiveness of debt	0	187,672
Interest expense	(61,265)	(26,981)
Loss on settlement of debt	0	(12,095)
Make whole expense with related party	364,100	(12,383)
Other gain (loss)	(5,000)	19,700
Total Other Income (Expense)	277,813	645,218
Net Loss	$ (1,704,884)	$ (73,655)
Net Loss per Share – Basic and Diluted	$ (0.25)	$ (0.01)
Weighted Average Shares Outstanding – Basic and Diluted	6,719,628	5,701,521

Consolidated Statements of Cash

Consolidated Statements of Cashflows - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Operating Activities
Net loss for the year	$ (1,704,884)	$ (73,655)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	49,057	0
Amortization of intangible assets	98,374	147,564
Change in fair value of make whole expense with related party	(364,100)	12,383
Bad debts	62,426	0
Gain on forgiveness of debt	0	(187,672)
Imputed interest	0	6,016
Issuance of shares for employee bonuses	0	671,831
Issuance of shares for services	222,833	247,561
Loss (gain) on change in fair value of derivative liabilities	20,022	(489,305)
Loss on settlement of debt	0	12,095
Other gain	0	(19,700)
Write-down of inventory	395,863	0
Changes in operating assets and liabilities:
Accounts receivable	521,697	(446,524)
Accounts receivable – related party	0	(129,926)
Prepaid expenses	138,287	(160,416)
Inventory	655	(305,534)
Prepaid inventory	0	297,305
Accounts payable and accrued liabilities	364,875	752,162
Accounts payable – related party	(9,587)	(235,683)
Deferred revenue	(146,370)	146,370
Due to related parties	(127,101)	115,650
Net cash provided by (used in) operating activities	(477,953)	360,522
Investing Activities
Acquisition of intangible assets	0	(2,247)
Net cash used in investing activities	0	(2,247)
Financing Activities
Repayments of loans payable	0	(19,491)
Proceeds from issuance of convertible debenture	120,000	0
Repayments of convertible debentures	(47,387)	(270,000)
Net cash provided by (used in) financing activities	72,613	(289,491)
Change in cash	(405,340)	68,784
Cash, beginning of period	456,967	388,183
Cash, end of period	51,627	456,967
Non-cash investing and financing activities
Common shares issued for conversion of convertible debentures	1,851	0
Common shares issued for settlement of debt	0	139,500
Convertible debenture issued for return and cancellation of preferred shares	100,000	0
Debt discount resulting from derivative liability	139,091	0
Loan payable applied against amounts receivable - related party	0	75,000
Payment of amount owed to a related party with return and cancellation of preferred shares	191	0
Payment of accounts payable with inventory	0	30,005
Reclassification of derivative liabilities upon conversion	3,551	0
Supplemental Disclosures
Interest paid	2,613	14,495
Income tax paid	$ 0	$ 0

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' (Deficit) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance at Dec. 31, 2015	$ 1,000	$ 3,955	$ 1,514,446	$ (2,954,373)	$ (1,434,972)
Beginning balance, shares at Dec. 31, 2015	1,000,000	3,954,410
Issuance of common shares for employee bonuses - related parties		$ 1,544	670,287		671,831
Issuance of common shares for employee bonuses - related parties, shares		1,544,437
Issuance of common shares for services		$ 631	246,930		247,561
Issuance of common shares for services, shares		631,037
Issuance of common shares for settlement of debt		$ 310	139,190		139,500
Issuance of common shares for settlement of debt, shares		310,000
Imputed interest			(6,016)		6,016
Issuance of common shares for conversion of convertible debt					0
Net loss for the year				(73,655)	(73,655)
Ending balance at Dec. 31, 2016	$ 1,000	$ 6,440	2,576,869	(3,028,028)	(443,719)
Ending balance, shares at Dec. 31, 2016	1,000,000	6,439,884
Issuance of common shares for employee bonuses - related parties					0
Issuance of common shares for services		$ 636	222,197		222,833
Issuance of common shares for services, shares		635,557
Issuance of common shares for settlement of debt					0
Imputed interest					0
Issuance of common shares for conversion of convertible debt		$ 48	1,803		1,851
Issuance of common shares for conversion of convertible debt, shares		48,080
Reclassification of derivative liabilities upon conversion			3,551		3,551
Return and cancellation of preferred shares	$ (500)		(99,691)		(100,191)
Return and cancellation of preferred shares, shares	(500,000)
Net loss for the year				(1,704,884)	(1,704,884)
Ending balance at Dec. 31, 2017	$ 500	$ 7,124	$ 2,704,729	$ (4,732,912)	$ (2,020,559)
Ending balance, shares at Dec. 31, 2017	500,000	7,123,521

Nature of Operations and Contin

Nature of Operations and Continuance of Business	12 Months Ended
	Dec. 31, 2017
Nature Of Operations And Continuance Of Business
Nature of Operations and Continuance of Business	Stealth Technologies, Inc. (the "Company") was incorporated in the state of Nevada on May 27, 2010 under the name "Pub Crawl Holdings, Inc". On March 11, 2014, the Company announced its name change from Pub Crawl Holdings to Excelsis Investments, Inc. On May 26, 2016, the Company changed its name from Excelsis Investments Inc. to Stealth Technologies, Inc. The Company is focused on the development and retail of stealth cards, a product meant to block RFID (Radio Frequency Identifier Signal) chipped cards from being read when placed in the correct orientation to help users secure their personal information, and 911 buttons, an emergency two way voice system that connects the user to 911. On March 14, 2016, the Company incorporated a new wholly owned subsidiary, Safety Technologies Inc., a Nevada company. The Company's intention is to sell products other than the stealth cards, through the subsidiary. As at December 31, 2017, there has been no activity within the subsidiary. On November 7, 2017, the Company completed a 1:15 reverse stock split of its common shares. All common shares and per common share amounts in these consolidated financial statements have been retroactively restated to reflect the reverse stock-split. These consolidated financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. As at December 31, 2017, the Company has a working capital deficit of $2,024,522 and an accumulated deficit of $4,732,912. The continuation of the Company as a going concern is dependent upon the continued financial support from its management, and its ability to identify future investment opportunities and obtain the necessary debt or equity financing, and generating profitable operations from the Company's future operations. These factors raise substantial doubt regarding the Company's ability to continue as a going concern. These consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	a) Basis of Presentation and Principles of Consolidation The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States ("US GAAP") and are expressed in U.S. dollars. These consolidated financial statements comprise the accounts of the Company and its wholly-owned subsidiaries, Stealth Card Inc., a Florida company, and Safety Technologies Inc., a Nevada company. All intercompany transactions have been eliminated on consolidation. The Company's fiscal year end is December 31. b) Use of Estimates The preparation of these consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to fair value of share-based payments, collectability of accounts receivable, net realizable value of inventory, useful life, impairment, and valuation of intangible assets, variables used in the determination of derivative liabilities, and the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. c) Cash and Cash Equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. As at December 31, 2017 and 2016, the Company had no cash equivalents. d) Accounts Receivable Accounts receivable represents amounts owed from customers for contracting employees and from consulting services. Amounts are presented net of the allowance for doubtful accounts, which represents the Company's best estimate of the amount of probable credit losses in the existing accounts receivable balance. The Company determines allowance for doubtful accounts based upon historical experience and current economic conditions. The Company reviews the adequacy of its allowance for doubtful accounts on a regular basis. As of December 31, 2017, the Company had an allowance for doubtful accounts of $62,426 (2016 - $nil). e) Inventory Inventory is comprised of stealth cards purchased for resell, and is recorded at the lower of cost or net realizable value on a first-in first-out basis. The Company establishes inventory reserves for estimated obsolete or unsaleable inventory equal to the difference between the cost of inventory and the estimated realizable value based upon assumptions about future and market conditions. During the year ended December 31, 2017, the Company recorded $395,863 (2016 - $nil) of inventory obsolescence. f) Intangible Assets Intangible assets are stated at cost less accumulated amortization and are comprised of customer accounts acquired with an useful life of three years and amortized straight line over three years and patent and trademark development costs, which are currently being developed and has not been placed in use. During the year ended December 31, 2017, the Company incurred $98,374 (2016 - $147,564) in amortization expense. g) Basic and Diluted Net Loss per Share The Company computes net loss per share in accordance with ASC 260, Earnings per Share The following represents a reconciliation of the numerators and denominators of the basic and diluted earnings per share computation: Year ended Year ended Net (loss) Shares Per Share Net Shares Per Share Basic EPS $ (1,704,884 ) 6,719,628 $ (0.25 ) $ (73,655 ) 5,701,521 $ (0.01 ) Effect of dilutive securities — — — — — — Convertible debentures — — — — — — Diluted EPS $ (1,704,884 ) 6,719,628 $ (0.25 ) $ (73,655 ) 5,701,521 $ (0.01 ) h) Long-Lived Assets In accordance with ASC 360, " Property, Plant and Equipment" i) Revenue Recognition The Company recognizes and accounts for revenue in accordance with ASC 605 as a principal on the sale of goods. Pursuant to ASC 605, Revenue Recognition, Principal Agent Considerations The Company considered ASC 605-45, Principal Agent Considerations j) Cost of Revenue For the Company's product sales, cost of revenue consists of inventory sold in each transaction. For the Company's service sales, cost of revenue consists of engineering services provided by a related party. Shipping and handling costs are recorded as general and administrative costs. k) Research and Developments Costs Research and development costs are charged to operations as incurred. l) Advertising Expenses Advertising expenses are charged to operations as incurred. During the year ended December 31, 2017, the Company incurred $396,556 (2016 - $383,648) in advertising expenses. m) Financial Instruments Pursuant to ASC 820, Fair Value Measurements and Disclosures Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company's financial instruments consist principally of cash, accounts receivable, accounts payable and accrued liabilities, loans payable, amounts due to and from related parties, liabilities for shares issuable – related party, and convertible debentures. Pursuant to ASC 820, the fair value of our cash is determined based on "Level 1" inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. The following table represents assets and liabilities that are measured and recognized in fair value as of December 31, 2017, on a recurring basis: Level 1 Level 2 Level 3 Total gains and (losses) Liability for shares issuable – related party (479,516 ) — — 364,100 Derivative liabilities — — (157,506 ) (20,022 ) Total (479,516 ) — (157,506 ) 344,078 The following table represents assets and liabilities that are measured and recognized in fair value as of December 31, 2016, on a recurring basis: Level 1 Level 2 Level 3 Total gains and (losses) Liability for shares issuable – related party (843,616 ) — — (12,383 ) Derivative liabilities — — (1,944 ) 489,305 Total (843,616 ) — (1,944 ) 476,922 As of December 31, 2017, the Company had a derivative liability amount of $157,506 (2016 – $1,944) which was classified as a Level 3 financial instrument, and a loss on change in fair value of derivative liabilities of $20,022 (2016 – gain of $489,305). n) Income Taxes Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740 " Accounting for Income Taxes o) Recent Accounting Pronouncements In May 2014, the FASB issued their converged standard on revenue recognition, Accounting Standards Update No. 2014-09, " Revenue from Contracts with Customers (Topic 606)" Revenue from Contracts with Customers (Topic 606 Deferral of the Effective Date, The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Convertible Debenture

Convertible Debenture	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Convertible Debenture	a) On June 20, 2014, the Company entered into a consulting agreement for consulting services. Pursuant to the agreement, the Company is to pay the consultant a commencement fee of $250,000. On June 23, 2014, the Company issued a $250,000 convertible note which is unsecured, non-bearing interest and due on June 22, 2015. The note is convertible into shares of common stock 180 days after the date of issuance (December 17, 2014) at a conversion rate of 90% of the lowest closing bid prices of the Company's common stock for the ten trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. As at December 31, 2017, accrued interest of $27,461 (2016 - $27,461) has been recorded in accounts payable and accrued liabilities. On December 17, 2014, the note became convertible resulting in the Company recording a derivative liability of $94,188 with a corresponding adjustment to loss on change in fair value of derivative liabilities of $1,050 as accretion expense. Pursuant to the agreement, the convertible note matured on June 22, 2015 and 150% of the remaining balance in principal and interest is payable. On February 2, 2016, the Company entered into a settlement agreement whereby the Company would pay $20,000 on or before the third day of each subsequent month until the entire balance is repaid. The Company recognized a gain in forgiveness of debt for $nil (2016 - $140,650) for principal and interest forgiven pursuant to the settlement agreement. The Company considered ASC Subtopic 470-50, Debt Modifications and Extinguishments, and determined that the modification was an extinguishment and therefore, recognized a gain on the extinguishment of the original debt During the year ended December 31, 2017, the Company repaid $47,387 (2016 - $180,000) of the outstanding loan pursuant to a settlement agreement. As at December 31, 2017, the carrying value of the debenture was $22,613 (2016 - $70,000) and the fair value of the derivative liability was $14,237 (2016 - $1,830). b) On June 23, 2014, the Company issued a $50,000 convertible note which is unsecured, bears interest at 8% per annum and due on June 22, 2015. The Company received $49,400, net of issuance fee of $600. The note is convertible into shares of common stock 180 days after the date of issuance (December 20, 2014) at a conversion rate of 60% of the lowest closing bid prices of the Company's common stock for the five trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. On December 20, 2014, the note became convertible resulting in the Company recording a derivative liability of $49,618 with a corresponding adjustment to loss on change in fair value of derivative liabilities. Pursuant to the agreement, the convertible note matured on June 22, 2015 and 150% of the remaining balance in principal and interest is payable. During the year ended December 31, 2015, the Company issued 2,001,225 common shares for the conversion of $24,495. On February 2, 2016, the Company entered into a settlement agreement whereby the Company would pay $5,000 on or before the third day of each subsequent month until the entire balance is repaid. During the year ended December 31, 2016, the Company recognized a gain in forgiveness of debt for $16,820 for principal and interest forgiven pursuant to the settlement agreement. The Company considered ASC Subtopic 470-50, Debt Modifications and Extinguishments, and determined that the modification was an extinguishment and therefore, recognized a gain on the extinguishment of the original debt. During the year ended December 31, 2017, the Company repaid $nil (2016 - $32,514) of the outstanding loan pursuant to a settlement agreement. c) On June 25, 2014, the Company issued a $50,000 convertible note which is unsecured, bears interest at 8% per annum and due on June 24, 2015. The Company received $49,400, net of issuance fee of $600. The note is convertible into shares of common stock 180 days after the date of issuance (December 22, 2014) at a conversion rate of 60% of the lowest closing bid prices of the Company's common stock for the five trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. As at December 31, 2017, accrued interest of $nil (2016 - $2,613) has been recorded in accounts payable and accrued liabilities. On December 22, 2014, the note became convertible resulting in the Company recording a derivative liability of $49,464 with a corresponding adjustment to loss on change in fair value of derivative liabilities. Pursuant to the agreement, the convertible note matured on June 24, 2015 and 150% of the remaining balance in principal and interest is payable. On February 2, 2016, the Company entered into a settlement agreement whereby the Company would pay $5,000 on or before the third day of each subsequent month until the entire balance is repaid. During the year ended December 31, 2016, the Company recognized a gain in forgiveness of debt for $30,202 for principal and interest forgiven pursuant to the settlement agreement. The Company considered ASC Subtopic 470-50, Debt Modifications and Extinguishments, and determined that the modification was an extinguishment and therefore, recognized a gain on the extinguishment of the original debt. During the year ended December 31, 2017, the Company repaid $nil (2016 - $57,486) of the outstanding loan pursuant to a settlement agreement. As at December 31, 2017, the carrying value of the debenture was $nil (2016 - $nil) and the fair value of the derivative liability was $nil (2016 - $114). d) On May 23, 2017, the Company issued a $63,000 convertible note, net of an original issue discount of $3,000, which is unsecured, bears interest at 8% per annum, and is due on May 23, 2018. The note is convertible into shares of common stock at a conversion rate of 55% of the lowest closing bid prices of the Company's common stock for the twenty trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. During the year ended December 31, 2017, the Company issued 48,080 common shares for the conversion of $1,770 of principal and $81 of accrued interest. As at December 31, 2017, accrued interest of $2,992 (2016 - $nil) has been recorded in accounts payable and accrued liabilities. Due to this provision, the embedded conversion option qualifies for derivative accounting under ASC 815-15 "Derivatives and Hedging". The fair value of the derivative liability resulted in a discount to the convertible note of $48,137. The carrying value of the convertible note will be accreted over the term of the convertible note. During the year ended December 31, 2017, $24,834 (2016 - $nil) of accretion expense had been recorded. As at December 31, 2017, the carrying value of the debenture was $34,927 (2016 - $nil) and the fair value of the derivative liability was $48,450 (2016 - $nil). e) On May 23, 2017, the Company issued a $63,000 convertible note, net of an original issue discount of $3,000, which is unsecured, bears interest at 8% per annum, and is due on May 23, 2018. The note is convertible into shares of common stock at a conversion rate of 55% of the lowest closing bid prices of the Company's common stock for the twenty trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. As at December 31, 2017, accrued interest of $3,077 (2016 - $nil) has been recorded in accounts payable and accrued liabilities. Due to this provision, the embedded conversion option qualifies for derivative accounting under ASC 815-15 "Derivatives and Hedging". The fair value of the derivative liability resulted in a discount to the convertible note of $48,137. The carrying value of the convertible note will be accreted over the term of the convertible note. During the year ended December 31, 2017, $23,954 (2016 - $nil) of accretion expense had been recorded. As at December 31, 2017, the carrying value of the debenture was $35,817 (2016 - $nil) and the fair value of the derivative liability was $52,001 (2016 - $nil). f) On December 28, 2017, the Company issued a $100,000 convertible note to the former Chief Financial Officer of the Company which is unsecured, bears interest at 6% per annum, and is due on December 28, 2018. Refer to Note 12(a). The note is convertible into shares of common stock at a conversion rate of 70% of the lowest closing bid prices of the Company's common stock for the ten trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. As at December 31, 2017, accrued interest of $66 (2016 - $nil) has been recorded in accounts payable and accrued liabilities. Due to this provision, the embedded conversion option qualifies for derivative accounting under ASC 815-15 "Derivatives and Hedging". The fair value of the derivative liability resulted in a discount to the convertible note of $42,817. The carrying value of the convertible note will be accreted over the term of the convertible note. During the year ended December 31, 2017, $269 (2016 - $nil) of accretion expense had been recorded. As at December 31, 2017, the carrying value of the debenture was $57,452 (2016 - $nil) and the fair value of the derivative liability was $42,818 (2016 - $nil).

Derivative Liabilities

Derivative Liabilities	12 Months Ended
	Dec. 31, 2017
Derivative Liability [Abstract]
Derivative Liabilities	The Company records the fair value of the of the conversion price of the convertible debentures disclosed in Note 3 in accordance with ASC 815, Derivatives and Hedging. The fair value of the derivative was calculated using a multi-nominal lattice model. The fair value of the derivative liability is revalued on each balance sheet date with corresponding gains and losses recorded in the consolidated statements of operations. During the year ended December 31, 2017, the Company recorded a loss on the change in fair value of derivative liability of $20,022 (2016 – gain of $489,305). As at December 31, 2017, the Company recorded a derivative liability of $157,506 (2016 - $1,944). The following inputs and assumptions were used to value the convertible debentures outstanding during the year ended December 31, 2017: ▪ ▪ ▪ • The debtholder would redeem (with penalties of 0% to 50% depending on the date and full-partial redemption) based on availability of alternative financing of 95%. ▪ Capital raising events of $100,000 would occur in each quarter at 75% of market generating dilutive reset events at prices below $0.015 (rounded) for the convertible debentures. The following inputs and assumptions were used to value the convertible debentures outstanding during the year ended December 31, 2016: ▪ The range of stock prices for the valuation of the derivative instruments at December 31, 2016 ranged from $0.030 to $0.0244 per share of common stock. ▪ The debtholder would automatically convert note at maturity if the registration was effective and the Company is not in default. ▪ The projected annual volatility for each valuation period based on the historic volatility of the Company 280% - 259% ▪ The debtholder would redeem (with penalties of 0% to 50% depending on the date and full-partial redemption) based on availability of alternative financing of 95%. ▪ Capital raising events of $100,000 would occur in each quarter at 75% of market generating dilutive reset events at prices below $0.015 (rounded) for the convertible debentures. A summary of the activity of the derivative liability is shown below: Balance, January 1, 2016 $ 491,249 Write off due to cash payoff (85,664 ) Gain due to change in fair value of the derivative (403,641 ) Balance, December 31, 2016 $ 1,944 Reclassification of derivative liabilities upon conversion (3,551 ) Debt discount 139,091 Loss due to change in fair value of the derivative 20,022 Balance, December 31, 2017 $ 157,506

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions	a) As at December 31, 2017, the Company was owed $nil (2016 - $59,926) in trade accounts receivable, net of allowance for doubtful accounts of $59,926 (2016 - $nil) from a significant shareholder, which is non-interest bearing, unsecured, and due on demand. This amount has been included in accounts receivable – related party. b) As at December 31, 2017, the Company owed $36,888 (2016 - $75,964) to the President of the Company, which is non-interest bearing, unsecured, and due on demand. c) As at December 31, 2017, the Company owed $nil (2016 –$87,834) to the former Chief Financial Officer of the Company, which is non-interest bearing, unsecured, and due on demand. d) As at December 31, 2017, the Company recorded a liability for shares issuable of $479,516 (2016 - $843,616) relating to 4,359,241 common shares to be issued to a significant shareholder pursuant to the acquisition agreement for the intangible assets. During the year ended December 31, 2017, the Company recorded a gain of $364,100 (2016 – loss of $12,383) in the fair value of the shares issuable to the significant shareholder. Refer to Note 12(b). e) During the year ended December 31, 2016, the Company entered into a settlement agreement where an outstanding loan payable owed to a significant shareholder was to offset the balance receivable from the significant shareholder for service revenue. f) During the year ended December 31, 2017, the Company generated net service revenues of $nil (2016 - $461,315) from a significant shareholder. g) During the year ended December 31, 2017, the Company incurred payroll expense of $393,551 (2016 - $546,680) to management and officers of the Company. h) During the year ended December 31, 2017, the Company incurred bonuses on sales of stealth cards of $nil (2016 - $194,793) to management and officers of the Company which has been included in cost of sales. Bonuses accrue on total gross sales at a rate of 5% each to the Chief Executive Officer and the former Chief Financial Officer of the Company. i) During the year ended December 31, 2017, the Company issued nil (2016 – 1,544,437) common shares with a fair value of $nil (2016 - $671,831) to management and officers of the Company which has been included in consulting expenses. j) During the year ended December 31, 2017, the Company incurred engineering expense of $nil (2016 - $7,025), which was included in cost of goods sold, and research and development costs of $38,002 (2016 - $96,877) to a company owned by the mother of the President of the Company. As at December 31, 2017, the Company was owed $413 (2016 - $nil) from the company owned by the mother of the President of the Company, which is non-interest bearing, unsecured, and due on demand. The amount owing has been recorded as prepaid expense. As at December 31, 2017, the Company owed $nil (2016 - $9,587) to the company owned by the mother of the President of the Company, which has been recorded as accounts payable – related party.

Loans Payable

Loans Payable	12 Months Ended
	Dec. 31, 2017
Loans Payable [Abstract]
Loans Payable	As at December 31, 2017, the Company owes $120,000 (2016 - $120,000) in a loan payable to a non-related party. The loan is unsecured, bears interest at 10% per annum, and is due on demand.

Preferred Shares

Preferred Shares	12 Months Ended
	Dec. 31, 2017
Stockholders' Equity Note [Abstract]
Preferred Shares	On December 28, 2017, the former Chief Financial Officer returned 500,000 shares of Series A Preferred stock to treasury of the Company in exchange for a convertible promissory note in the amount of $100,000. Refer to Notes 3(f) and 12(a).

Common Shares

Common Shares	12 Months Ended
	Dec. 31, 2017
Stockholders' Equity Note [Abstract]
Common Shares	Year ended December 31, 2017 a) On January 23, 2017, the Company issued 66,667 common shares with a fair value of $25,000 to a non-related party for consulting services. b) On February 1, 2017, the Company issued 13,334 common shares with a fair value of $7,000 to a non-related party for consulting services. c) On August 18, 2017, the Company issued 555,556 common shares with a fair value of $190,833 to a non-related party for advertising services, which has been recorded in general and administrative expenses. The fair value of the common shares was determined on June 20, 2017, which was the effective date of the advertising services. d) On November 7, 2017, the Company completed a 1:15 reverse stock split of its common shares. All common shares and per common share amounts in these consolidated financial statements have been retroactively restated to reflect the reverse stock-split. e) On December 22, 2017, the Company issued 48,080 common shares for the conversion of $1,770 of convertible debentures and $81 of accrued interest, as noted in Note 3(d). Year ended December 31, 2016 f) On January 1, 2016, the Company issued 33,333 common shares with a fair value of $14,250 to non-related parties for consulting services. g) On January 8, 2016, the Company issued 200,000 common shares with a fair value of $87,000 to non-related parties for consulting services. h) On March 26, 2016, the Company issued 877,770 common shares with a fair value of $381,831 to the President of the Company for employee bonuses. i) On March 26, 2016, the Company issued 666,667 common shares with a fair value of $290,000 to the Chief Financial Officer of the Company for employee bonuses. j) On March 26, 2016, the Company issued 200,000 common shares with a fair value of $87,000 to a non-related party for consulting services. k) On at June 16, 2016, the Company issued 197,704 common shares with a fair value of $59,311 to non-related parties for consulting services. l) On October 1, 2016, the Company issued 310,000 common shares with a fair value of $139,500 to a non-related party to settle debt in the amount of $100,000. The Company recognized a loss of $12,095 as a result of the settlement.

Revenue Concentration Disclosur

Revenue Concentration Disclosure	12 Months Ended
	Dec. 31, 2017
Revenues [Abstract]
Revenue Concentration Disclosure	The Company had one product that accounted for approximately 100% (2016 - 65%) of gross revenue and 100% (2016 - 65%) of accounts receivable as at and for the year ended December 31, 2017.

Commitment and Contingencies

Commitment and Contingencies	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitment and Contingencies	a) On December 22, 2015, the Company was served notice by an individual claiming that he had received electronic emails recommending the purchase of the Company's common stock. The plaintiff claims that during the period of December 3, 2012 to December 7, 2012, he had received eighteen unsolicited electronic mails in regards to the purchase of the Company's common stock and is seeking damages of $1,000 for each electronic mail he has received, plus $1,700 in attorney fees for a total claim of $19,700. Per the plaintiff's claim, he has served notice to the Company since 2013. The plaintiff presented his case in court on February 19, 2016 and the court ruled in favor of the plaintiff for the full amount of $19,700. On January 5, 2017, the Company and the individual entered into a settlement agreement whereby both parties agreed to a mutual release upon the company paying the individual $5,000. On January 17, 2017, the plaintiff's claims against the Company were dismissed and the court vacated the default judgment of $19,700. As at December 31, 2017, the Company recognized an expense of $5,000 (2016 gain - ($19,700)) as the final amount payable in relation to the claim. b) On February 1, 2016, the Company received notice that a third party was seeking compensation for damages as a result of false advertisements made by the Company in regards to the Company's stealth cards. The plaintiff is a manufacturer and distributor of radio frequency identification (RFID) chip protection cards which are in competition with the Company's stealth cards. The Company has filed an answer to the plaintiff's complaint, with denials and affirmative defenses. As of the date of this report, the Company is in negotiations to settle the litigation. The estimated settlement payment of $400,000 has been recorded in accounts payable and accrued liabilities as at December 31, 2017. c) On February 22, 2016, the Company received notice that a consultant was seeking compensation for breach of agreement. Pursuant to the agreement, the parties agreed to equally split any net profits generated from the sale of Stealth cards made by the consultant. The Company asserts that historical sales generated from the sale of the Stealth cards were not as a result of the consultant's services, and therefore the Company should not be liable for any compensation due to the consultant. The Company has filed its Answer and Affirmative Defenses on July 18, 2016 and has asserted counterclaims against the consultant. The Company is currently awaiting the response from the consultant and is unable to estimate the likelihood of any outcome as at December 31, 2017. d) On October 23, 2017, the Company received notice that a consultant was seeking compensation for breach of agreement. Pursuant to the agreement, the Company agreed to compensate the consultant for services performed and for commission earned on the sale of Stealth cards and 911 help buttons promoted by the consultant. The Company asserts that the agreement was terminated with just cause, and therefore the Company should not be liable for any compensation due to the consultant. The Company intends to defend itself against the consultant and is unable to estimate the likelihood of any outcome as at the date of the report. e) On June 1, 2018, the Company received notice that a third party was seeking compensation for design patent infringement and copyright infringement. The claims appear to concern an out-of-use version of the product generally known as the "911 Help Now Pendant". The Company intends to defend itself against the claims, have requested and been granted an extension to discuss settlement with the plaintiff, and is unable to estimate the likelihood of any outcome as at the date of the report.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	In general, under Section 382 of the Internal Revenue Code of 1986, as amended, a corporation that undergoes an "ownership change" is subject to limitations on its ability to utilize its pre-change net operating losses ("NOLs"), to offset future taxable income. In general, an ownership change occurs if the aggregate stock ownership of certain stockholders (generally 5% shareholders, applying certain look-through rules) increases by more than 50 percentage points over such stockholders' lowest percentage ownership during the testing period (generally three years). As at December 31, 2017, the Company has $3,691,253 of net operating losses carried forward to offset taxable income in future years which expire commencing in fiscal 2034. The income tax benefit differs from the amount computed by applying the US federal income tax rate of 35% to net loss before income taxes. On January 1, 2018, the US federal income tax rate was amended to 21%. As at December 31, 2017 and 2016, the Company had no uncertain tax positions. 2017 2016 Net loss before taxes $ (1,304,884 ) $ (73,655 ) Statutory rate 35 % 34 % Income tax recovery at statutory rate (456,710 ) (25,043 ) Tax effect of: Permanent differences and other (101,712 ) (220,726 ) Change in tax rates and true up 443,818 — Change in valuation allowance 114,604 245,769 Income tax provision $ — $ — The significant components of deferred income tax assets and liabilities at December 31, 2017 and 2016 are as follows: December 31, December 31, Net operating loss carried forward $ 691,163 $ 576,559 Valuation allowance (691,163 ) (576,559 ) Net deferred income tax asset $ — $ —

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	a) On January 9, 2018, the Company issued 250,000 common shares for the conversion of $6,587 of convertible debenture and $3,038 of accrued interest. Refer to Note 3(e). b) On January 12, 2018, the Company announced the departure of the Chief Financial Officer of the Company effective December 28, 2017. As part of her resignation, the Chief Financial Officer of the Company agreed to return 500,000 shares of Series A Preferred stock to treasury of the Company in exchange for a convertible promissory note in the amount of $100,000. The convertible promissory note is unsecured, bears interest at 6% per annum, and is convertible into common shares of the Company at a discount of 30% to the closing trade price looking back 10 days. c) On January 17, 2018, the Company issued 102,543 common shares for the conversion of $1,770 of convertible debenture and $91 of accrued interest. Refer to Note 3(d). d) On January 23, 2018, the Company issued a $100,000 convertible note, which is unsecured, bears one-time interest at 14%, and is due six months from the payment date. The note is convertible into shares of common stock at a conversion price of $0.30 per share. e) On January 25, 2018, the Company issued 147,373 common shares for the conversion of $1,770 of convertible debenture and $94 of accrued interest. Refer to Note 3(d). f) On January 26, 2018, the Company issued a $165,000 convertible note, net of an original issue discount of $15,000, which is unsecured, bears one-time interest at 14%, and is due six months from the payment date. The note is convertible into shares of common stock at a conversion price of $0.30 per share. On March 12, 2018, the Company issued 500,000 common shares to the lender as additional compensation for the loan. g) On January 30, 2018, the Company entered into an employment agreement and appointed a Chief Operating Officer to the Company for an initial term of two years, effective February 1, 2018. Pursuant to the agreement, the Company is to pay an annual base salary of $180,000 per annum, pay accrued quarterly bonuses after six months of employment at a rate of 4% of gross revenues received, issue 500,000 shares of Series A Preferred stock upon execution of the agreement, and issue 1,061,266 common shares per fiscal quarter during the term of the agreement. The Company issued 1,061,266 common shares on February 16, 2018 and 500,000 shares of Series A Preferred stock on April 17, 2018 as compensation under this agreement to the Chief Operating Officer of the Company. h) On February 1, 2018, the Company appointed the Chief Operating Officer of the Company to the Board of Directors. In compensation for services to be rendered, the Company will issue 750,000 common shares, which will vest quarterly over a three-year period. i) On February 12, 2018, the Company issued 350,000 common shares for the conversion of $3,863 of convertible debenture and $564 of accrued interest. Refer to Note 3(e). j) On February 20, 2018, the Company issued a $131,250 convertible note, which is unsecured, bears interest at 8% per annum, and is due on February 20, 2019. The note is convertible into shares of common stock at a conversion rate of 55% of the lowest closing bid prices of the Company's common stock for the twenty trading days prior including the date the conversion notice is received by the Company. k) On February 23, 2018, the Company issued a $131,250 convertible note, which is unsecured, bears interest at 8% per annum, and is due on February 23, 2019. The note is convertible into shares of common stock at a conversion rate of 55% of the lowest closing bid prices of the Company's common stock for the twenty trading days prior including the date the conversion notice is received by the Company. l) On April 9, 2018, the Company entered into an agreement pursuant to which the Company will repurchase 372,137 common shares held by a significant shareholder in exchange for the Company's intangible assets.

Summary of Significant Accoun19

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States ("US GAAP") and are expressed in U.S. dollars. These consolidated financial statements comprise the accounts of the Company and its wholly-owned subsidiaries, Stealth Card Inc., a Florida company, and Safety Technologies Inc., a Nevada company. All intercompany transactions have been eliminated on consolidation. The Company's fiscal year end is December 31.
Use of Estimates	The preparation of these consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to fair value of share-based payments, collectability of accounts receivable, net realizable value of inventory, useful life, impairment, and valuation of intangible assets, variables used in the determination of derivative liabilities, and the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Cash and Cash Equivalents	The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. As at December 31, 2017 and 2016, the Company had no cash equivalents.
Accounts Receivable	Accounts receivable represents amounts owed from customers for contracting employees and from consulting services. Amounts are presented net of the allowance for doubtful accounts, which represents the Company's best estimate of the amount of probable credit losses in the existing accounts receivable balance. The Company determines allowance for doubtful accounts based upon historical experience and current economic conditions. The Company reviews the adequacy of its allowance for doubtful accounts on a regular basis. As of December 31, 2017, the Company had an allowance for doubtful accounts of $62,426 (2016 - $nil).
Inventory	Inventory is comprised of stealth cards purchased for resell, and is recorded at the lower of cost or net realizable value on a first-in first-out basis. The Company establishes inventory reserves for estimated obsolete or unsaleable inventory equal to the difference between the cost of inventory and the estimated realizable value based upon assumptions about future and market conditions. During the year ended December 31, 2017, the Company recorded $395,863 (2016 - $nil) of inventory obsolescence.
Intangible Assets	Intangible assets are stated at cost less accumulated amortization and are comprised of customer accounts acquired with an useful life of three years and amortized straight line over three years and patent and trademark development costs, which are currently being developed and has not been placed in use. During the year ended December 31, 2017, the Company incurred $98,374 (2016 - $147,564) in amortization expense.
Basic and Diluted Net Loss per Share	The Company computes net loss per share in accordance with ASC 260, Earnings per Share The following represents a reconciliation of the numerators and denominators of the basic and diluted earnings per share computation: Year ended Year ended Net (loss) Shares Per Share Net Shares Per Share Basic EPS $ (1,704,884 ) 6,719,628 $ (0.25 ) $ (73,655 ) 5,701,521 $ (0.01 ) Effect of dilutive securities — — — — — — Convertible debentures — — — — — — Diluted EPS $ (1,704,884 ) 6,719,628 $ (0.25 ) $ (73,655 ) 5,701,521 $ (0.01 )
Long-Lived Assets	In accordance with ASC 360, " Property, Plant and Equipment"
Revenue Recognition	The Company recognizes and accounts for revenue in accordance with ASC 605 as a principal on the sale of goods. Pursuant to ASC 605, Revenue Recognition, Principal Agent Considerations The Company considered ASC 605-45, Principal Agent Considerations
Cost of Revenue	For the Company's product sales, cost of revenue consists of inventory sold in each transaction. For the Company's service sales, cost of revenue consists of engineering services provided by a related party. Shipping and handling costs are recorded as general and administrative costs.
Research and Developments Costs	Research and development costs are charged to operations as incurred.
Advertising Expenses	Advertising expenses are charged to operations as incurred. During the year ended December 31, 2017, the Company incurred $396,556 (2016 - $383,648) in advertising expenses.
Financial Instruments	Pursuant to ASC 820, Fair Value Measurements and Disclosures Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company's financial instruments consist principally of cash, accounts receivable, accounts payable and accrued liabilities, loans payable, amounts due to and from related parties, liabilities for shares issuable – related party, and convertible debentures. Pursuant to ASC 820, the fair value of our cash is determined based on "Level 1" inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. The following table represents assets and liabilities that are measured and recognized in fair value as of December 31, 2017, on a recurring basis: Level 1 Level 2 Level 3 Total gains and (losses) Liability for shares issuable – related party (479,516 ) — — 364,100 Derivative liabilities — — (157,506 ) (20,022 ) Total (479,516 ) — (157,506 ) 344,078 The following table represents assets and liabilities that are measured and recognized in fair value as of December 31, 2016, on a recurring basis: Level 1 Level 2 Level 3 Total gains and (losses) Liability for shares issuable – related party (843,616 ) — — (12,383 ) Derivative liabilities — — (1,944 ) 489,305 Total (843,616 ) — (1,944 ) 476,922 As of December 31, 2017, the Company had a derivative liability amount of $157,506 (2016 – $1,944) which was classified as a Level 3 financial instrument, and a loss on change in fair value of derivative liabilities of $20,022 (2016 – gain of $489,305).
Income Taxes	Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740 " Accounting for Income Taxes
Recent Accounting Pronouncements	In May 2014, the FASB issued their converged standard on revenue recognition, Accounting Standards Update No. 2014-09, " Revenue from Contracts with Customers (Topic 606)" Revenue from Contracts with Customers (Topic 606 Deferral of the Effective Date, The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Summary of Significant Accoun20

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Earnings (loss) per share	Year ended Year ended Net (loss) Shares Per Share Net Shares Per Share Basic EPS $ (1,704,884 ) 6,719,628 $ (0.25 ) $ (73,655 ) 5,701,521 $ (0.01 ) Effect of dilutive securities — — — — — — Convertible debentures — — — — — — Diluted EPS $ (1,704,884 ) 6,719,628 $ (0.25 ) $ (73,655 ) 5,701,521 $ (0.01 )
Schedule of assets and liabilities measured on recurring basis	The following table represents assets and liabilities that are measured and recognized in fair value as of December 31, 2017, on a recurring basis: Level 1 Level 2 Level 3 Total gains and (losses) Liability for shares issuable – related party (479,516 ) — — 364,100 Derivative liabilities — — (157,506 ) (20,022 ) Total (479,516 ) — (157,506 ) 344,078 The following table represents assets and liabilities that are measured and recognized in fair value as of December 31, 2016, on a recurring basis: Level 1 Level 2 Level 3 Total gains and (losses) Liability for shares issuable – related party (843,616 ) — — (12,383 ) Derivative liabilities — — (1,944 ) 489,305 Total (843,616 ) — (1,944 ) 476,922

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	12 Months Ended
	Dec. 31, 2017
Derivative Liability [Abstract]
Derivative liability activity	Balance, January 1, 2016 $ 491,249 Write off due to cash payoff (85,664 ) Gain due to change in fair value of the derivative (403,641 ) Balance, December 31, 2016 $ 1,944 Reclassification of derivative liabilities upon conversion (3,551 ) Debt discount 139,091 Loss due to change in fair value of the derivative 20,022 Balance, December 31, 2017 $ 157,506

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of income tax expense (benefit)	2017 2016 Net loss before taxes $ (1,304,884 ) $ (73,655 ) Statutory rate 35 % 34 % Income tax recovery at statutory rate (456,710 ) (25,043 ) Tax effect of: Permanent differences and other (101,712 ) (220,726 ) Change in tax rates and true up 443,818 — Change in valuation allowance 114,604 245,769 Income tax provision $ — $ —
Schedule of deferred tax assets and liabilities	December 31, December 31, Net operating loss carried forward $ 691,163 $ 576,559 Valuation allowance (691,163 ) (576,559 ) Net deferred income tax asset $ — $ —

Nature of Operations and Cont23

Nature of Operations and Continuance of Business (Details Narrative) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Nature Of Operations And Continuance Of Business
Working capital deficit	$ (2,024,522)
Accumulated deficit	$ (4,732,912)	$ (3,028,028)

Summary of Significant Accoun24

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
Net loss	$ (1,704,884)	$ (73,655)
Weighted average shares outstanding, basic	6,719,628	5,701,521
Effect of dilutive securities	0	0
Convertible debentures	0	0
Weighted average shares outstanding, diluted	6,719,628	5,701,521
Earnings per share, basic	$ (.25)	$ (.01)
Earnings per share, diluted	$ (0.25)	$ (0.01)

Summary of Significant Accoun25

Summary of Significant Accounting Policies (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Liability for shares issuable - related party	$ (479,516)	$ (843,616)
Derivative liabilities	157,506	1,944	$ 491,249
Gain (loss) on liability for shares issuable - related party	364,100	(12,383)
Gain (loss) on derivative liabilities	(20,022)	489,305
Total	344,078	476,922
Level 1 [Member]
Liability for shares issuable - related party	(479,516)	(843,616)
Derivative liabilities	0	0
Total	(479,516)	(843,616)
Level 2 [Member]
Liability for shares issuable - related party	0	0
Derivative liabilities	0	0
Total	0	0
Level 3 [Member]
Liability for shares issuable - related party	0	0
Derivative liabilities	(157,506)	(1,944)
Total	$ (157,506)	$ (1,944)

Summary of Significant Accoun26

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Allowance for doubtful accounts	$ 62,426	$ 0
Inventory obsolescence	395,863	0
Amortization of intangible assets	98,374	147,564
Advertising expenses	396,556	383,648
Derivative liabilities	157,506	1,944	$ 491,249
Gain (loss) on derivative liabilities	$ (20,022)	$ 489,305

Convertible Debenture (Details

Convertible Debenture (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Accrued interest	$ 27,461	$ 27,461
Repayments of convertible debt	47,387	270,000
Carrying value of debenture	22,613	70,000
Fair value of derivative liability	14,237	1,830
Convertible Note 1 [Member]
Gain in forgiveness of debt		16,820
Repayment of loan pursuant to a settlement agreement	0	(32,514)
Convertible Note 2 [Member]
Accrued interest	0	2,613
Carrying value of debenture	0	0
Fair value of derivative liability	0	114
Gain in forgiveness of debt		30,202
Repayment of loan pursuant to a settlement agreement	0	(57,486)
Convertible Note 3 [Member]
Accrued interest	2,992	0
Carrying value of debenture	34,927	0
Fair value of derivative liability	48,450	0
Accretion expense	24,834	0
Convertible Note 4 [Member]
Accrued interest	3,077	0
Carrying value of debenture	35,817	0
Fair value of derivative liability	52,001	0
Accretion expense	23,954	0
Convertible Note 5 [Member]
Accrued interest	66	0
Carrying value of debenture	57,452	0
Fair value of derivative liability	42,818	0
Accretion expense	$ 269	$ 0

Derivative Liabilities (Details

Derivative Liabilities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Derivative Liability [Abstract]
Balance	$ 1,944	$ 491,249
Write off due to cash payoff		(85,664)
Reclassification of derivative liabilities upon conversion	(3,551)
Debt discount	139,091
(Gain) loss due to change in fair value of the derivative	20,022	(403,641)
Balance	$ 157,506	$ 1,944

Derivative Liabilities (Detai29

Derivative Liabilities (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
(Gain) loss due to change in fair value of the derivative	$ 20,022	$ (403,641)
Derivative liability	$ 157,506	$ 1,944	$ 491,249
Stock price	$ .1101
Fair value assumptions, minimum volatility	274.00%	280.00%
Fair value assumptions, maximum volatility	345.00%	259.00%
Minimum [Member]
Stock price		$ 0.0244
Maximum [Member]
Stock price		$ .030

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Related Party Transactions [Abstract]
Accounts receivable – related party	$ 0	$ 59,926
Accounts receivable – related party, allowance for doubtful accounts	59,926	0
Due to the President of the company	36,888	75,964
Due to the formet CFO of the company	0	87,834
Liability for shares issuable – related party	479,516	843,616
Make whole expense with related party	364,100	(12,383)
Revenue of services – related party	0	461,315
Payroll	393,551	546,680
Accrued bonuses	0	194,793
Issuance of common shares to management and officers	0	671,831
Engineering expense	0	7,025
Research and development costs	38,002	96,877
Due from related party	413	0
Accounts payable – related party	$ 0	$ 9,587

Loans Payable (Details Narrativ

Loans Payable (Details Narrative) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Loans Payable [Abstract]
Loans payable	$ 120,000	$ 120,000

Revenue Concentration Disclos32

Revenue Concentration Disclosure (Details Narrative)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Sales Revenue [Member]
Concentration Risk, Product	1	.65
Accounts Receivable [Member]
Concentration Risk, Product	1	.65

Commitment and Contingencies (D

Commitment and Contingencies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Legal fees	$ (5,000)	$ 19,700
Estimated settlement payment	$ 400,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Net loss before taxes	$ (1,704,884)	$ (73,655)
Statutory rate	35.00%	34.00%
Income tax recovery at statutory rate	$ (456,710)	$ (25,043)
Tax effect of:
Permanent differences and other	(101,712)	(220,726)
Change in tax rates and true up	443,818	0
Change in valuation allowance	114,604	245,769
Income tax provision	$ 0	$ 0

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Net operating loss carried forward	$ 691,163	$ 576,559
Valuation allowance	(691,163)	(576,559)
Net deferred income tax asset	$ 0	$ 0

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Dec. 31, 2017USD ($)
Income Tax Disclosure [Abstract]
Net operating losses carried forward	$ 3,691,253
Net operating losses carried forward, expiration date	Dec. 31, 2034