Mountain High Acquisitions (MYHI) 10-Q 13 Feb 17 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Dec. 31, 2016	Feb. 13, 2017
Document And Entity Information
Entity Registrant Name	Mountain High Acquisitions Corp.
Entity Central Index Key	1,507,181
Document Type	10-Q
Document Period End Date	Dec. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--03-31
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 Common Stock, Shares Outstanding		58,046,949
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,016

CONSOLIDATED BALANCE SHEETS (Un

CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Dec. 31, 2016	Mar. 31, 2016
CURRENT ASSETS
Cash and cash equivalents	$ 5,974	$ 34,988
Prepaid expenses	40,000
Inventory		59,296
TOTAL CURRENT ASSETS	45,974	94,284
TOTAL ASSETS	45,974	94,284
CURRENT LIABILITIES
Accounts payable	98,073	91,344
Accrued payroll		37,500
Notes payable, net Beneficial Conversion Feature fully recognized of $459,563	504,446	396,022
Advances from Related Parties	16,100	16,100
TOTAL CURRENT LIABILITIES	618,619	540,966
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY (DEFICIT):
Preferred stock, $0.0001 par value; 250,000,000 shares authorized, nil shares issued and outstanding
Common stock, $0.0001 par value; 250,000,000 shares authorized, 56,846,949 and 33,418,934 shares issued and outstanding as of December 31, 2016 and March 31, 2016 respectively	5,685	3,342
Additional paid in capital	5,708,533	4,946,691
Accumulated (deficit)	(6,286,863)	(5,396,715)
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	(572,645)	(446,682)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 45,974	$ 94,284

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2016	Mar. 31, 2016
Statement of Financial Position [Abstract]
Beneficial Conversion Feature of Notes payable fully recognized	$ 459,563
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, authorized	250,000,000	250,000,000
Preferred stock, issued
Preferred stock, outstanding
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, authorized	250,000,000	250,000,000
Common stock, issued	56,846,949	33,418,934
Common stock, outstanding	56,846,949	33,418,934

CONSOLIDATED STATEMENT OF OPERA

CONSOLIDATED STATEMENT OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Revenue	$ 641	$ 2,018	$ 16,374	$ 21,291
Cost of revenue	303	1,050	4,135	1,088
Gross profit	338	968	12,239	20,203
Impairment	55,161		55,161	2,300,000
Director expense	162,000		162,000
Selling, general and administrative expenses	185,935	45,536	375,361	320,045
Total operating expenses	403,096	45,536	592,522	2,620,045
(Loss) from operations	(402,758)	(44,568)	(580,283)	(2,599,842)
Interest Expense resulting from Beneficial Conversion Feature	(205,923)		(285,765)
Other income (expense)	(11,908)	(1,846)	(24,101)	(124,580)
Net income (loss)	$ (620,589)	$ (46,414)	$ (890,149)	$ (2,724,422)
Weighted average shares outstanding - basic and diluted	53,667,811	28,079,857	45,042,297	28,079,857
(Loss) per shares - basic and diluted	$ 0	$ 0	$ (0.01)	$ (.10)

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss)	$ (890,149)	$ (2,724,422)
Changes in:
Impairment goodwill		2,300,000
Inventory impairment	55,161
Advances to Affiliate	2,500	50,000
Beneficial Conversion Feature on Note payable	285,765
Accounts payable	6,729	136
Increase in Prepaid	(40,000)
Director shares	162,000
Inventory		(60,412)
Current liabilities	74,425	339,826
Net cash used in operating activities	(343,569)	(94,872)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of GreenLife		2,669
Disposition of Canna-Life		41,923
Net cash provided (used) by investing activities		44,592
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from conversion of debt	393,921	50,500
Extinguishment of convertible debt	(209,530)
Proceeds from notes payable	130,164
Net cash provided by financing activities	314,555	50,500
NET DECREASE IN CASH AND CASH EQUIVALENTS	(29,014)	220
CASH AND CASH EQUIVALENTS, Beginning of the period	34,988	45
CASH AND CASH EQUIVALENTS, End of the period	5,974	265
Supplemental disclosures of cash flow information
Taxes paid
Interest paid

Organization and Basis of Prese

Organization and Basis of Presentation	9 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Organization and Basis of Presentation	Note 1 - Organization and Basis of P resentation Organization and Line of Business Mountain High Acquisitions Corp., formerly known as Wireless Attachments, Inc., (the “Company”) was incorporated under the laws of the State of Colorado on September 22, 2010. The Company was originally incorporated for the purpose of developing solar cloth membranes for outdoor active wear that covert sunlight into electrical power and that can be used for charging and/or operating mobile devices such as the iPod and the iPhone. The Company is currently in the business of acquiring companies and technologies engaged in the development, production, sales and marketing of CBD related products On April 30, 2015, the Company entered into a Sale and Purchase Agreement to sell Canna-Life Corporation (the "CL Agreement"), a wholly owned subsidiary, to Evolution Equities Corporation and Alan Smith.("Purchasers") Under the terms of the CL Agreement the Company sold 8,104,000 (100%) of its shares of Canna-Life and executed a note Payable for $80,000 to Evolutions Equities Corporation in exchange for the extinguishment of $490,416 of debt due to the Purchasers at March 31, 2015 and $1.00 cash. On May 22, 2015 the Company completed the acquisition of Greenlife Botanix ("Greenlife") as detailed in the First Amendment to the Shareholder Agreement dated February 8, 2015. The Company issued 10,000,000 restricted shares of its common stock to the shareholders of Greenlife in exchange for their 100% interest in Greenlife. The shares were valued at the market value on the date of issuance, $0.23, $2,300,000. The amount paid for Greenlife was recorded as Goodwill due to the start up nature of and the minimal net assets of Greenlife at the time of acquisition. Due changes in anticipated acquisitions and the remarketing of the Greenlife product line, the Company evaluated the book value of the asset and elected to impair the goodwill value of Greenlife and expensed the $2,300,000 book value in the nine months ended December 31, 2015.

Going Concern

Going Concern	9 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Going Concern The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. The Company has incurred a net loss of $890,149, has an accumulated deficit of $6,286,863 and a working capital deficit of $572,645 as of December 31, 2016. These conditions raise substantial doubt as to the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. These consolidated financial statements do not include an

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Basis of Presentation The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”). The accompanying consolidated financial statements have been presented in United States Dollars ($ or “USD”). The fiscal year end is March 31. Principles of Consolidation The accounts of the Company and its wholly owned subsidiary GreenLife Botanix are included in the accompanying consolidated financial statements. All intercompany balances and transactions were eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions. These estimates and assumptions 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. It is possible that accounting estimates and assumptions may be material to the Company due to the levels of subjectivity and judgment involved. Cash and Cash Equivalents Cash and cash equivalents include cash on hand and cash in time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less. Revenue Recognition In accordance with the Securities and Exchange Commission’s (“SEC”) Staff Accounting Bulletin No. 104, Revenue Recognition Persuasive evidence of an arrangement exists Delivery has occurred The sales price is fixed or determinable Collection is reasonably assured Inventories Inventories consisting of cosmetic products are stated at the lower of cost or market. Cost is determined using the first-in, first-out method and are adjusted to actual cost quarterly based on a physical count. Net realizable value is the estimated selling price in the ordinary course of business, less applicable variable selling expenses. Intangible Assets The Company accounts for intangibles in accordance with ASC 350, Intangible-Goodwill and Other. The Company evaluates intangibles, at a minimum, on an annual basis and whenever events and changes in circumstances suggest that the carrying amount may not be recoverable. Impairment of intangibles is tested by comparing the carrying amount to the fair value. The fair values are estimated using undiscounted projected net cash flows. If the carrying amount exceeds its fair value, intangibles are considered impaired and a second step is performed to measure the amount of impairment loss, if any. The Company evaluates the impairment of intangibles as of the end of each fiscal year or whenever events or changes in circumstances indicate that an intangible asset’s carrying amount may not be recoverable. These circumstances include: • a significant decrease in the market value of an asset; • a significant adverse change in the extent or manner in which an asset is used; or • an accumulation of costs significantly in excess of the amount originally expected for the acquisition of an asset. Income Taxes The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Applicable interest and penalties associated with unrecognized tax benefits are classified as additional income taxes in the statements of operations. The open tax years are 2011, 2012, 2013, 2014, 2015and 2016. The Company has no tax positions at December 31, 2016, or March 31, 2016, for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. Basic and Diluted Loss Per Share Earnings per share is calculated in accordance with the ASC Topic 260, Earnings Per Share Recent Accounting Pronouncements Recent authoritative guidance issued by the FASB (including technical corrections to the FASB Accounting Standards Codification), the American Institute of Certified Public Accountants, and the SEC, did not, or are not expected to have a material effect on the Company’s consolidated financial statements.

Advances from Stockholder

Advances from Stockholder	9 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Advances from Stockholder	Note 3 – Advances from Stockholder Alan Smith, the Company’s Chief Executive officer and a director, has advanced money to fund the Company’s operations. The amount due to this shareholder at December 31, 2016 and March 31, 2016 was a 5% convertible note payable of $16,232 and $15,001, respectively. The $16,100 Advances from related parties refers to an unsecured advance by the President of GreenLife Botanix, Brent McMahon. Mr. McMahon is not an officer or Director of the Company. Mr. McMahon is a shareholder in MYHI.

Equity

Equity	9 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Equity	Note 4 – Equity Common Stock The Company has authorized 250,000,000 shares of common stock with a par value of $0.0001 per share and 250,000,000 shares of preferred stock with a par value of $0.0001 per share. In connection with a private placement offering in March 2014 the Company sold 604,000 units, each unit consisting of one share of the Company’s common stock and a warrant to purchase one share of the Company’s common stock. The warrants have an exercise price of $4.75 and expire on March 6, 2017. During March 2015, the Company sold 420,000 restricted shares of common stock through a private placement at $0.15 per share. These shares were issued on April 14, 2015 During the year ended March 31, 2016 the Company issued 336,667 restricted shares through a private placement at $0.15 per share. On May 22, 2015, the Company issued 10,000,000 restricted shares to the shareholders of Greenlife Botanix pursuant to closing the Share Exchange Agreement dated February 8, 2015. The shares were valued at the fair market trading value, $0.23, on the closing date. The Company issued 353,600 restricted shares to a vendor in lieu of payment of $35,360 that was owed to the vendor at March 31, 2015. Pursuant to agreements with potential investors; Alan Smith, CEO and a Director, retired 2,000,000 shares of MYHI. The share retirement was valued at par $0.0001 per share. During the nine months ended December 31, 2016, the Company converted $313,921 of Notes Payable into 20,928,015 shares of common stock at $0.015 per share per the conversion agreements. On November 1, 2016, the Board of Directors reviewed the share position of the officers and Directors of the Company and granted Richard Stifel, CFO and a Director, 2,500,000 restricted shares of MYHI stock at $.0001 per share. The value of the shares was $164,500 and the Company recorded an expense of $162,000 for shares in lieu of compensation in the three months ended December 31, 2016. Warrants The following table summarizes the warrant activity: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Price $ Life (in years) Value $ Outstanding, March 31, 2015 904,000 $ 4.50 Exercised — Forfeited/Canceled (300,000 ) Outstanding, December 31, 2016 604,000 $ 4.75 .18 Exercisable, December 31, 2016 604,000 $ 4.75 .18 $ 0.00 The number and weighted average exercise prices of all warrants outstanding as of December 31, 2016, are as follows: Warrants Outstanding and Exercisable Weighted Weighted Average Average Exercise Number Exercise Remaining Price $ of Warrants Price $ Life (Years) 4.75 604,000 4.75 .18 604,000

Income Taxes

Income Taxes	9 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Note 5 – Income Taxes The Company accounts for income taxes using the asset and liability approach in accounting for income taxes. Under this approach, deferred tax assets and liabilities are recognized based on anticipated future tax consequences, using currently enacted tax laws, attributable to temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts calculated for income tax purposes. The Company has federal net operating loss carryforwards of approximately $4,071,140, expiring in various years through 2037. The tax benefit of these net operating losses has been offset by a full allowance for realization. The use of the net operating loss carryfowards may be limited due to the change in control. Income tax expense (benefit) consists of the following for the nine months ended December 31, 2016: Current taxes $ — Deferred taxes 1,457,971 Less: valuation allowance (1,457,971 ) Net income tax provision $ — The Company’s effective tax rate differs from the high statutory rate for the period ended December 31, 2016, due to the following (expressed as a percentage of pre-tax income): Federal taxes at statutory rate $ 34.0 % State taxes, net of federal tax benefit 5.0 % Valuation allowance (39.0 )% Effective income tax rate $ 0.0 % As of December 31, 2016, the components of these temporary differences and the deferred tax asset were as follows: Deferred Tax assets: Net operating loss carryforward $ 2,519,223 Less: valuation allowance (2,519,223 ) Net deferred tax assets $ —

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 6 – Commitments and Contingencies None

Notes Payable

Notes Payable	9 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Notes Payable	Note 7 - Notes Payable During the Quarter ended December 31, 2016 the Company issued notes payable to private parties and converted some of these Notes Payable into restricted common stock. Each note had interest rates of 3%-5% and had a conversion provision allowing the holder to convert the note into shares of the Company at a discount. The discount varied from 70% of the trading value at the conversion date to the lower of 80% of the share value on the conversion date or $0.015, this is referred to as the Beneficial Conversion Feature, "BCF". Due to the fact that the notes could be converted immediately or any time thereafter, there is no amortization of expense, so the Company has elected to record an expense in the current year for the difference between the "BCF and the share value on the date the note was executed, This resulted in an expense of $285,765 for the nine months ended December 31, 2016 and an aggregate expense of $459,563 to date through December 31, 2016. During the three months ended December 31, 2016, the Company converted $151,290 of existing Notes Payable into 10,086,000 of common stock. During the three months ended December 31, 2016, the Company also issued $44,364 of additional convertible Notes Payable.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions	Note 8 - Related Party Transactions On November 1, 2016, the Board of Directors reviewed the share position of the officers and Directors of the Company and granted Richard Stifel, CFO and a Director, 2,500,000 restricted shares of MYHI stock at $.0001 per share. The value of the shares was $164,500 and the Company recorded an expense of $162,000 for shares in lieu of compensation in the three months ended December 31, 2016.

Subsequent Events

Subsequent Events	9 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	Note 9 – Subsequent Events On January 24, 2017, the Company issued convertible notes payable of $115,000 to various holders. The notes have a one year term with 5% interest. The notes may be converted at any time during the term of the note. The conversion price per share shall be the lesser of $0.03 per share or 80% of the lowest closing bid price of the common stock in the 15 days prior to conversion. On January 21, 2017, two officers and Directors of the Company each converted $9,000.00, of principal amount of convertible notes, a total of $18,000.00 into an aggregate of 1,200,000 shares of restricted common stock, pursuant to the terms of each of their convertible notes payable from the Company.

Summary of Significant Accoun16

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”). The accompanying consolidated financial statements have been presented in United States Dollars ($ or “USD”). The fiscal year end is March 31.
Principles of Consolidation	Principles of Consolidation The accounts of the Company and its wholly owned subsidiary GreenLife Botanix are included in the accompanying consolidated financial statements. All intercompany balances and transactions were eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions. These estimates and assumptions 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. It is possible that accounting estimates and assumptions may be material to the Company due to the levels of subjectivity and judgment involved.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash on hand and cash in time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less.
Revenue Recognition	Revenue Recognition In accordance with the Securities and Exchange Commission’s (“SEC”) Staff Accounting Bulletin No. 104, Revenue Recognition Persuasive evidence of an arrangement exists Delivery has occurred The sales price is fixed or determinable Collection is reasonably assured
Inventories	Inventories Inventories consisting of cosmetic products are stated at the lower of cost or market. Cost is determined using the first-in, first-out method and are adjusted to actual cost quarterly based on a physical count. Net realizable value is the estimated selling price in the ordinary course of business, less applicable variable selling expenses.
Intangible Assets	Intangible Assets The Company accounts for intangibles in accordance with ASC 350, Intangible-Goodwill and Other. The Company evaluates intangibles, at a minimum, on an annual basis and whenever events and changes in circumstances suggest that the carrying amount may not be recoverable. Impairment of intangibles is tested by comparing the carrying amount to the fair value. The fair values are estimated using undiscounted projected net cash flows. If the carrying amount exceeds its fair value, intangibles are considered impaired and a second step is performed to measure the amount of impairment loss, if any. The Company evaluates the impairment of intangibles as of the end of each fiscal year or whenever events or changes in circumstances indicate that an intangible asset’s carrying amount may not be recoverable. These circumstances include: • a significant decrease in the market value of an asset; • a significant adverse change in the extent or manner in which an asset is used; or • an accumulation of costs significantly in excess of the amount originally expected for the acquisition of an asset.
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Applicable interest and penalties associated with unrecognized tax benefits are classified as additional income taxes in the statements of operations. The open tax years are 2011, 2012, 2013, 2014, 2015and 2016. The Company has no tax positions at December 31, 2016, or March 31, 2016, for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility.
Basic and Diluted Loss Per Share	Basic and Diluted Loss Per Share Earnings per share is calculated in accordance with the ASC Topic 260, Earnings Per Share
Recent Accounting Pronouncements	Recent Accounting Pronouncements Recent authoritative guidance issued by the FASB (including technical corrections to the FASB Accounting Standards Codification), the American Institute of Certified Public Accountants, and the SEC, did not, or are not expected to have a material effect on the Company’s consolidated financial statements.

Equity (Tables)

Equity (Tables)	9 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Warrant activity	Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Price $ Life (in years) Value $ Outstanding, March 31, 2015 904,000 $ 4.50 Exercised — Forfeited/Canceled (300,000 ) Outstanding, December 31, 2016 604,000 $ 4.75 .18 Exercisable, December 31, 2016 604,000 $ 4.75 .18 $ 0.00
Number and weighted average exercise price of all warrants outstanding	Warrants Outstanding and Exercisable Weighted Weighted Average Average Exercise Number Exercise Remaining Price $ of Warrants Price $ Life (Years) 4.75 604,000 4.75 .18 604,000

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	Current taxes $ — Deferred taxes 1,457,971 Less: valuation allowance (1,457,971 ) Net income tax provision $ —
Effective tax rate reconciliation	Federal taxes at statutory rate $ 34.0 % State taxes, net of federal tax benefit 5.0 % Valuation allowance (39.0 )% Effective income tax rate $ 0.0 %
Deferred tax assets	Deferred Tax assets: Net operating loss carryforward $ 2,519,223 Less: valuation allowance (2,519,223 ) Net deferred tax assets $ —

Organization and Basis of Pre19

Organization and Basis of Presentation (Details Narrative) - USD ($)	May 22, 2015	Apr. 30, 2015	Dec. 31, 2015
Accounting Policies [Abstract]
Shares of Canna-Life sold		8,104,000
Interest in Canna-Life sold		100.00%
Note payable issued in sale of Canna-Life		$ 80,000
Extinguishment of debt given in exchange for sale of Canna-Life		(490,416)
Cash received from sale of Canna-Life		$ 1
Shares of restricted stock issued to acquire Greenlife	10,000,000
Interest acquired in Greenlife	100.00%
Shares issued for Greenlife, value per share at date of issuance	$ .23
Shares issued for Greenlife, amount	$ 2,300,000
Impairment of goodwill value of Greenlife expensed			$ 2,300,000

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Mar. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (620,589)	$ (46,414)	$ (890,149)	$ (2,724,422)
Accumulated deficit	(6,286,863)		(6,286,863)		$ (5,396,715)
Working capital deficit	$ (572,645)		$ (572,645)

Summary of Significant Accoun21

Summary of Significant Accounting Policies (Details Narrative)	9 Months Ended
	Dec. 31, 2016shares
Accounting Policies [Abstract]
Anti-dilutive shares excluded from calculation of diluted loss per share, warrants outstanding	604,000

Advances from Stockholder (Deta

Advances from Stockholder (Details Narrative) - USD ($)	Dec. 31, 2016	Mar. 31, 2016
Debt Disclosure [Abstract]
Amount due to stockholder	$ 16,232	$ 15,001
Advances from related parties by shareholder	$ 16,100	$ 16,100

Equity - Warrant activity (Deta

Equity - Warrant activity (Details) - USD ($)	9 Months Ended	21 Months Ended
	Dec. 31, 2016	Dec. 31, 2016	Mar. 31, 2015
Warrant activity
Number of warrants outstanding	604,000	604,000	904,000
Number of warrants exercised
Number of warrants forfeited/canceled		(300,000)
Weighted average exercise price	$ 4.75	$ 4.75	$ 4.50
Weighted average remaining contractual life		2 months 5 days
Exercisable
Number of warrants outstanding	604,000	604,000
Weighted average exercise price	$ 4.75	$ 4.75
Weighted average remaining contractual life	2 months 5 days
Aggregate intrinsic value	$ 0	$ 0

Equity - Number and weighted av

Equity - Number and weighted average exercise price of all warrants outstanding (Details)	9 Months Ended
	Dec. 31, 2016$ / sharesshares
Warrants outstanding and exercisable (b)
Exercise price | $ / shares	$ 4.75
Number of warrants | shares	604,000
Weighted average exercise price | $ / shares	$ 4.75
Weighted average remaining life	2 months 5 days
Total
Number of warrants | shares	604,000

Equity - Common Stock (Details

Equity - Common Stock (Details Narrative) - USD ($)	May 22, 2015	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2016	Dec. 31, 2016	Mar. 31, 2016
Common stock, authorized				250,000,000	250,000,000	250,000,000
Common stock, par value				$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, authorized				250,000,000	250,000,000	250,000,000
Preferred stock, par value				$ 0.0001	$ 0.0001	$ 0.0001
Shares of restricted stock issued to acquire Greenlife	10,000,000
Shares issued for Greenlife, value per share at date of issuance	$ .23
Issued shares in lieu of payment, shares					353,600
Issued shares in lieu of payment, amount					$ 35,360
Retire shares from reverse merger, shares					2,000,000
Retire shares from reverse merger, value per share					$ 0.0001
Conversion of Notes Payable into restricted common stock, shares					20,928,015
Conversion of Notes Payable into restricted common stock, amount					$ 313,921
Conversion of Notes Payable into restricted common stock, price per share				$ 0.015	$ 0.015
Restricted stock granted to CFO, shares				2,500,000
Restricted stock granted to CFO, amount				$ 164,500
Restricted stock granted to CFO, price per share				$ 0.0001
Restricted stock granted to CFO, expense recorded for shares granted in lieu of compensation				$ 162,000
Common Stock
Units sold in connection with a private placement offering, consisting of one share of common stock and a warrant to purchase one share of common stock			604,000
Warrant exercise price			$ 4.75
Warrant expiration date			Mar. 6, 2017
Shares of common stock sold through private placement, shares		420,000				336,667
Shares of common stock sold through private placement, price per share		$ 0.15				$ 0.15

Income Taxes - Income tax expen

Income Taxes - Income tax expense (benefit) (Details)	9 Months Ended
	Dec. 31, 2016USD ($)
Income Tax Disclosure [Abstract]
Current taxes
Deferred taxes	1,457,971
Less: valuation allowance	(1,457,971)
Net income tax provision

Income Taxes - Effective tax ra

Income Taxes - Effective tax rate reconciliation (Details)	9 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Federal taxes at statutory rate	34.00%
State taxes, net of federal tax benefit	5.00%
Valuation allowance	(39.00%)
Effective income tax rate	0.00%

Income Taxes - Deferred tax ass

Income Taxes - Deferred tax assets (Details)	Dec. 31, 2016USD ($)
Deferred Tax assets:
Net operating loss carryforward	$ 2,519,223
Less: valuation allowance	(2,519,223)
Net deferred tax assets

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	Dec. 31, 2016USD ($)
Income Tax Disclosure [Abstract]
Operating loss carryforwards	$ 4,071,140

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended	75 Months Ended
	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2016
Expense for difference between Beneficial Conversion Feature and share value		$ 285,765	$ 459,563
Notes Payable conversion (a)
Conversion of Notes Payable into restricted common stock, shares	10,086,000
Conversion of Notes Payable into restricted common stock, amount	$ 151,290
Additional convertible Notes Payable issued	$ 44,364

Related Party Transactions (Det

Related Party Transactions (Details Narrative)	3 Months Ended
	Dec. 31, 2016USD ($)$ / sharesshares
Related Party Transactions [Abstract]
Restricted stock granted to CFO, shares | shares	2,500,000
Restricted stock granted to CFO, amount	$ 164,500
Restricted stock granted to CFO, price per share | $ / shares	$ 0.0001
Restricted stock granted to CFO, expense recorded for shares granted in lieu of compensation	$ 162,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Jan. 21, 2017	Jan. 24, 2017
Subsequent Events Details Narrative
Convertible notes payable issued		$ 115,000
Interest rate of notes issued		$ 0.05
Conversion of restricted common stock pursuant to terms of convertible notes payable, shares	1,200,000
Conversion of restricted common stock pursuant to terms of convertible notes payable, amount	$ 18,000