Kaya (KAYS) 10-Q 22 Nov 21 2021 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2021	Nov. 19, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2021
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	333-177532
Entity Registrant Name	KAYA HOLDINGS, INC.
Entity Central Index Key	0001530746
Entity Tax Identification Number	90-0898007
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	915 Middle River Drive
Entity Address, Address Line Two	Suite 316
Entity Address, City or Town	Ft. Lauderdale
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33304
City Area Code	(954)
Local Phone Number	892-6911
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		14,722,835

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
CURRENT ASSETS:
Cash and equivalents	$ 56,266	$ 43,162
Inventory-net of allowance	35,840	47,618
Prepaid expenses	12,398	12,135
Total current assets	104,504	102,915
NON-CURRENT ASSETS:
Right-of-use asset - operating lease	278,638	322,760
Property and equipment, net of accumulated depreciation of $612,311 and $547,469 as of September 30, 2021 and December 31, 2020, respectively	1,732,232	1,824,946
Investment in subsidaries		31,688
Deposits	83,337	16,507
Total other assets	2,094,207	2,195,901
Total assets	2,198,711	2,298,816
CURRENT LIABILITIES:
Accounts payable and accrued expense	1,063,315	988,247
Accounts payable and accrued expense-related parties	1,177,493	846,111
Accrued interest	1,004,708	616,329
Right-of-use liability - operating lease	117,406	149,896
Notes payable-related party	250,000
Convertible notes payable, net of discount of $0 and $79	125,000	363,243
Notes payable	214,312	9,312
Derivative liabilities	8,102,629	17,328,904
Total current liabilities	12,054,863	20,302,042
Notes payable-related party		250,000
Convertible notes payable, net of discount of $537,746 and $494,851	6,774,406	6,399,574
Right-of-use liability - operating lease	202,721	273,289
Total long term liabilities	6,977,127	6,922,863
Total liabilities	19,031,990	27,224,905
STOCKHOLDERS' EQUITY (DEFICIT):
Convertible preferred stock, Series C, par value $.001; 10,000,000 shares authorized; 100,000 and 100,000 issued and outstanding at September 30, 2021 and December 31, 2020, respectively	100	100
Common stock , par value $.001;  500,000,000 shares authorized; 14,722,835 shares issued as of September 30, 2021 and 14,264,409 shares outstanding as of December 31, 2020, respectively	14,723	14,265
Subscriptions payable	163,630	163,880
Additional paid in capital	21,210,082	20,639,456
Accumulated deficit	(36,611,210)	(44,219,608)
Accumulated other comprehensive income	(2,966)
Non-controlling interest	(1,607,638)	(1,524,182)
Net stockholders' deficit	(16,833,279)	(24,926,089)
Total liabilities and stockholders' deficit	$ 2,198,711	$ 2,298,816

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Property and Equipment Net Depreciation	$ 612,311	$ 547,469
Convertible Notes Payable Net Discount	0	79
Convertible Long Term Notes Payable Net Discount	$ 537,746	$ 494,851
Preferred Stock Series C Par Value	$ 0.001	$ 0.001
Preferred Stock Series C Shares Authorized	10,000,000	10,000,000
Common Stock Series C Shares Issued	100,000	100,000
Common Stock Series C Shares Outstanding	100,000	100,000
Common Stock Par Value	$ 0.001	$ 0.001
Common Stock Shares Authorized	500,000,000	500,000,000
Common Stock Shares Issued	14,722,835	14,264,409
Common Stock Shares Outstanding	14,722,835	14,264,409

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Income Statement [Abstract]
Net sales	$ 214,051	$ 274,985	$ 690,267	$ 774,158
Cost of sales	62,245	105,862	224,788	214,649
Gross profit	151,806	169,126	465,479	559,509
Operating expenses:
Professional fees	316,979	207,289	682,884	586,760
Salaries and wages	96,436	94,173	271,057	329,020
(Gain) Loss on impairment of assets	(13,696)		(58,626)
General and administrative	225,245	636,985	625,093	1,001,414
Total operating expenses	624,964	938,447	1,520,408	1,917,194
Operating loss	(473,158)	(769,324)	(1,054,929)	(1,357,685)
Other income (expense)
Interest expense	(153,746)	(150,386)	(464,566)	(450,319)
Amortization of debt discount	(60,113)	(79,844)	(273,184)	(194,060)
Derivative liabilities expense		(147,315)	(566,080)	(319,484)
Gain (loss) on Settlement	45,458		45,458
Gain (loss) on disposal	13,214		13,214
Change in derivative liabilities expense	4,562,135	(12,266,838)	9,825,029	(13,232,597)
Total other expense	4,406,948	(12,644,383)	8,579,871	(14,196,460)
Net loss before income taxes	3,933,790	(13,413,707)	7,524,942	(15,554,145)
Provision for Income Taxes
Net income (loss)	3,933,790	(13,413,707)	7,524,942	(15,554,145)
Net Income (loss) attributed to non-controlling interest	(18,003)	(13,565)	(83,456)	(71,341)
Net loss attributed to Kaya Holdings, Inc.	$ 3,951,793	$ (13,400,142)	$ 7,608,398	$ (15,482,804)
Basic net loss per common share	$ 0.26	$ 0.07	$ 0.52	$ (0.08)
Weighted average number of common shares outstanding - Basic	15,007,329	201,534,829	14,771,003	192,214,957
Diluted net loss per common share	$ 0	$ (0.07)	$ 0.11	$ (0.08)
Weighted average number of common shares outstanding - Diluted	71,263,410	201,534,829	71,027,084	192,214,957

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income Statement (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Income Statement [Abstract]
Net income (loss)	$ 3,951,793	$ 815,907	$ 7,616,491	$ (15,482,804)
Other comprehensive income (expense)
Foreign currency adjustments	(1,347)		(2,966)
Comprehensive income (loss)	$ 3,950,446	$ 815,907	$ 7,613,525	$ (15,482,804)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficit (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Subscription Payable [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2019	$ 100	$ 12,501	$ 163,630	$ 19,778,857	$ (32,120,787)		$ (1,325,781)	$ (13,491,480)
Shares, Outstanding, Beginning Balance at Dec. 31, 2019	100,000	12,500,254
Imputed interest				22,500				22,500
Common stock issued for Cash			250	7,715				7,965
Common stock issued for services		$ 547		263,445				263,992
Stock Issued During Period, Shares, Issued for Services		546,667
Common stock issued for services - related parties		$ 533		263,467				264,000
[custom:CommonStockIssuedForServicesRelatedPartiesShares]		533,333
Common stock issued for debt conversion and interest		$ 684		101,879				102,563
[custom:CommonStockForDebtConversionAndInterestShares]		683,753
Warrants granted for Cash				4,535				4,535
Reclassification of derivative liabilities to additional paid in capital				197,058				197,058
Rounding Shares
Rounding Shares		402
Net loss					(12,098,821)		(198,401)	(12,297,222)
Ending balance, value at Dec. 31, 2020	$ 100	$ 14,265	163,880	20,639,456	(44,219,608)		(1,524,182)	(24,926,089)
Shares, Outstanding, Ending Balance at Dec. 31, 2020	100,000	14,264,409
Imputed interest				16,767				16,767
Common stock issued for Cash		$ 158	(250)	35,092				35,000
Stock Issued During Period, Shares, New Issues		158,332
Common stock issued for notes conversion and interest		$ 1,307		194,708				196,015
[custom:SharesCancelled]		(1,006,671)
[custom:CommonStockIssuedForNotesConversionAndInterestShares]		1,306,765
Reclassification of derivative liabilities to additional paid in capital				283,326				283,326
Noncontrolling capital				27,273				27,273
Net loss					7,608,398	(2,966)	(83,456)	7,521,976
Ending balance, value at Sep. 30, 2021	$ 100	$ 14,723	163,630	21,210,082	(36,611,210)	(2,966)	(1,607,638)	(16,833,279)
Shares, Outstanding, Ending Balance at Sep. 30, 2021	100,000	14,722,835
Share Cancellation		$ (1,007)		1,007
Settlement of related party accrued compensation				$ 12,453				$ 12,453

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
OPERATING ACTIVITIES:
Net loss	$ 7,608,398	$ (15,482,804)
Adjustments to reconcile net loss to net cash used in operating activities:
Net income/(loss) attributable to non-controlling interest	(83,456)	(71,341)
Depreciation	90,221	165,981
Imputed interest	16,767	16,875
Loss (gain) on disposal of fixed assets	(13,214)
Loss (gain) on impairment of right-of-use asset	(58,626)
Derivative expense	566,080	319,485
Change in derivative liabilities	(9,825,029)	13,232,596
Gain on settlement	(45,458)
Amortization of debt discount	273,184	194,061
Stock to be issued for services - related parties		264,000
Stock to be issued for services		237,600
Changes in operating assets and liabilities:
Prepaid expense	(263)	(655)
Inventory	11,778	53,615
Right-of-use asset	44,122	(135,714)
Other assets	(35,142)
Accrued interest	447,799	428,444
Accounts payable and accrued expenses	175,526	103,274
Accounts payable and accrued expenses - Related Parties	345,082	226,575
Right-of-use liabilities	(44,432)	143,668
Net cash used in operating activities	(526,663)	(304,340)
INVESTING ACTIVITIES:
Proceeds from sales of fixed assets	14,460
Net cash used in investing activities	14,460
FINANCING ACTIVITIES:
Proceeds from common stock subscriptions	35,000	12,500
Proceeds from convertible debt	466,000	265,000
Non-controlling contribution	27,273
Net cash provided by financing activities	528,873	277,500
NET INCREASE (DECREASE) IN CASH	16,070	(26,840)
Effects of currency translation on cash and cash equivalents	(2,966)
CASH BEGINNING BALANCE	43,162	86,967
CASH ENDING BALANCE	56,266	60,127
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid
NON-CASH TRANSACTIONS AFFECTING OPERATING, INVESTING AND FINANCING ACTIVITIES:
Reclassification of derivative liability to additional paid in capital	283,326	229,936
Derivative liability on convertible note payable	316,000	265,000
Value of common shares issued for conversion of principle and interest	196,015	102,563
Value of common shares cancelled	(1,007)
Capitalization of interest pursuant to amended agreement	18,992	584,478
Shares issued for cash from stock payable	250
Settlement of accounts payable with note payable	55,000
Settlement of Related Party liability in excess of net book value of assets distributed	$ 12,453

ORGANIZATION AND NATURE OF THE

ORGANIZATION AND NATURE OF THE BUSINESS	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
ORGANIZATION AND NATURE OF THE BUSINESS	NOTE 1 – ORGANIZATION AND NATURE OF THE BUSINESS Organization Kaya Holdings, Inc. FKA (Alternative Fuels Americas, Inc.) is a holding company. The Company was incorporated in 1993 and has engaged in a number of businesses. Its name was changed on May 11, 2007 to NetSpace International Holdings, Inc. (a Delaware corporation) (“NetSpace”). NetSpace acquired 100% of Alternative Fuels Americas, Inc. (a Florida corporation) in January 2010 in a stock-for-member interest transaction and issued 6,567,247 shares of common stock and 100,000 shares of Series C convertible preferred stock to existing shareholders. Certificate of Amendment to the Certificate of Incorporation was filed in October 2010 changing the Company’s name from NetSpace International Holdings, Inc. to Alternative Fuels Americas, Inc. (a Delaware corporation). Certificate of Amendment to the Certificate of Incorporation was filed in March 2015 changing the Company’s name from Alternative Fuels Americas, Inc. (a Delaware corporation) to Kaya Holdings, Inc. The Company has four subsidiaries: Alternative Fuels Americas, Inc, a Florida corporation, which is wholly-owned, Marijuana Holdings Americas, Inc., a Florida corporation (“MJAI”), which is majority-owned, 34225 Kowitz Road, LLC, a wholly-owned Oregon limited liability company which holds ownership of the Company’s 26 acre property in Lebanon, Oregon on which it plans to develop a legal cannabis cultivation and manufacturing facility, and Kaya Brand International, Inc. (KBI) a Florida Corporation which the Company owns 85% of which was formed on October 14, 2019 to expand the business overseas MJAI develops and operates the Company’s legal cannabis retail operations in Oregon through controlling ownership interests in five Oregon limited liability companies: MJAI Oregon 1 LLC, MJAI Oregon 2 LLC (inactive), MJAI Oregon 3 LLC (inactive) , MJAI Oregon 4 LLC (inactive) and MJAI Oregon 5 LLC. MJAI Oregon 1 LLC is the entity that holds the licenses for the Company’s retail store operations and pending OLCC Production and Processing license transfer applications for the 260 Grimes Street property in Eugene, Oregon. MJAI Oregon 5 LLC maintains the Company’s pending OLCC Producer Application for the Company’s 26 acre farm property in Lebanon Oregon. KBI is the entity that holds controlling ownership interests in Kaya Farms Greece, S.A. (a Greek corporation) and Kaya Shalvah (“Kaya Farms Israel”, an Israeli corporation). These two entities were formed to facilitate expansion of the Company’s business in Greece and Israel respectively. Nature of the Business In January 2014, KAYS incorporated MJAI, a wholly-owned subsidiary, to focus on opportunities in the legal recreational and medical marijuana in the United States. MJAI has concentrated its efforts in Oregon, where through controlled Oregon limited liability companies, it initially secured licenses to operate a medical marijuana dispensary (an “MMD”) and following legalization of recreational cannabis use in Oregon, has secured licenses to operate four retail outlets and purchased 26 acres for development as a legal cannabis cultivation and manufacturing facility. The Company has developed the Kaya Shack™ brand for its retail operations and the Kaya Farms ™ brand for its cannabis gowing and processing operations. On July 3, 2014 opened its first Kaya Shack™ MMD in Portland, Oregon. In April 2015, KAYS commenced its own medical marijuana grow operations for the cultivation and harvesting of legal marijuana thereby becoming the first publicly traded U.S. company to own a majority interest in a vertically integrated legal marijuana enterprise in the United States. In October 2015, concurrent with Oregon commencing legal sales of recreational marijuana through MMDs, KAYS opened its second retail outlet in Salem, Oregon, the Kaya Shack™ Marijuana Superstore. During 2015, the Company also consolidated its grow operations and manufacturing operations into a single facility in Portland, Oregon. In 2016, Oregon began the process to transition legal marijuana sales from Oregon Health Authority (“OHA”) licensed MMDs and grow operations to Oregon Liquor Control Commission (“OLCC”) licensed recreational marijuana retailers and producer and processing facilities. Effective January 1, 2017, all retailers of recreational marijuana were required to have a recreational marijuana sales license issued by the OLLC for each retail outlet operated. In 2016 the Company applied for OLLC licenses for its two initial Kaya Shack™ retail outlets (Portland, Oregon and South Salem, Oregon), and also submitted license applications for its two new locations under construction and development at that time. In late December 2016, we received our OLCC recreational license for the South Salem Kaya Shack™ Marijuana Superstore (Kaya Shack™ OLCC Marijuana Retailer License #1) and recreational and medical sales continued without interruption from 2016 through the present at that location. On March 21, 2017, we received our North Salem Kaya Shack™ outlet (Kaya Shack™ OLCC Marijuana Retailer License #2) a 2,600-square foot Kaya Shack™ Marijuana Superstore in North Salem, Oregon, whereupon the location opened for business with both recreational and medical sales. On May 2, 2017, we received our OLCC recreational license for our Portland Kaya Shack™ outlet (Kaya Shack™ OLCC Marijuana Retailer License #3) after a delay of approximately four months. During that period, we were limited to solely medical sales at the Portland location. Upon receipt of Kaya Shack™ OLCC Marijuana Retailer License #3, recreational sales recommenced at that location. During August of 2017, the Company purchased a 26 acre parcel in Lebanon, Linn County, Oregon, on which we intend to construct an 85,000 square foot Kaya Farms™ Greenhouse Grow and Production Facility at the property. On February 15, 2018, we received our OLCC recreational, medical and home delivery license for the Central Salem Kaya Shack TM TM TM On August 18, 2018, the Company had concluded the purchase of the Eugene, Oregon based Sunstone Farms manufacturing facility, which was licensed by the OLCC for both the production of medical and recreational marijuana flower and the processing of cannabis concentrates/extracts/edibles. The purchase included a 12,000 square foot building housing and indoor grow facility, as well as equipment for growing and extraction activity. The purchase price of $1.3 was paid for by the issuance of 12 million shares of KAYS restricted stock to the seller at closing. Additionally, the seller purchased 2.5 million restricted shares for $250,000 in cash in a private transaction with the Company, and became a Board Member of Kaya Holdings. While the shares carried a lock-up-restriction allowing for their staged eligibility for resale over a 61-month period from the date of the purchase of the facility by KAYS, none of the shares have been submitted for resale. In mid-April, 2019 the Company was notified by Sunstone that the OLCC had filed an administrative proceeding and was proposing that Sunstone’s licenses for the facility purchased by KAYS be cancelled, claiming that Sunstone had not filed paperwork correctly with respect to the transaction and the historical ownership of Bruce Burwick, the seller of the facility to the Company. Neither the Issuer nor any of its agents, consultants, employees or related entities was named as a respondent to the action and accordingly could not respond to the proceedings. On September 26, 2019, the Company formed the majority owned subsidiary Kaya Brands International, Inc. (“KBI”) to serve as the Company’s vehicle for expansion into worldwide cannabis markets. On November 4, 2019 the Company filed an 8-K announcing that its majority owned subsidiary, Kaya Brands International, Inc. (“KBI”), had executed a memorandum of understanding (“MOU”) setting forth the terms for KBI’s acquisition of a 50% ownership interest in Greekkannabis, PC (“GKC”), an Athens, Greece based cannabis company which at the time was awaiting issuance of a medical cannabis cultivation, processing, and export license from the Greek government. In February, 2020 the Company renewed the OLCC Marijuana Retailer Licenses #1, 2 and 4 listed above and did not renew OLCC Marijuana Retailer License #3 and ceased operations at that location. The Company is currently seeking to transfer OLCC License #4 to another location. On April 22, 2020 KAYS/KBI received confirmation from its Greek Counsel that the Greek Government had approved and issued the Crucial Installation License for the GKC facility which is the subject of the previously announced MoU executed by and between KBI and GKC. The license allows for construction of a medical cannabis cultivation and process facility which includes twelve (12) 35,000 square foot of light deprivation greenhouses and an additional 50,000 square foot building for workspace, storage and administrative offices situated on fifteen acres of land in Thibes, Greece. On June 7, 2020 Kaya Shalvah (“Kaya Farms Israel”) was incorporated by the Company’s Israel Counsel, Sullivan & Worcester. KBI owns a majority of Kaya Farms Israel. On October 15, 2020 the OLCC approved a settlement between the OLCC and Sunstone Marketing Partners that required that the licenses for the Eugene Oregon based Sunstone Farms facility be sold to a third party (other than KAYS) or surrendered. For more information, please see Note 15, Subsequent Events and Part II-Other Information, Item 1, Legal Proceedings elsewhere in this filing. On November 27, 2020 Kaya Farms Greece, S.A. (“KFG)” was incorporated by the Company’s Greek Counsel Dalakos, Fassolis and Theofanopoulos of Piraeus, Greece. KBI owns a majority of KFG. On December 31, 2020, the Company entered into a joint venture agreement with Greekkbannabis., and and On January 11, 2021, KAYS/KBI, through a majority owned subsidiary of KBI (Kaya Farms Greece or “KFG") and Greekkannabis (“GKC") executed an agreement for KBI to acquire 50% of GKC. The terms are as follows: 1. Prior to the execution of the transaction, the GKC shareholders owned a total of 320 shares (100%) of GKC. 2. Pursuant to first section of the contract, KBI has initially acquired 80 shares of GKC (from the current shareholders) for payment of 30,000 Euros- 20,000 Euros have been paid from the $31,688 (25,000 Euros) sent to Greece on December 31, 2020 and the remaining 10,000 Euros is due to be paid by June 30, 2022. This leaves current shareholders on GKC side with 240 shares. 3. GKC is in process of issuing an additional 160 shares of GKC to KFG in exchange for additional paid in capital by KFG of 16,000 Euros. At the conclusion of the process (minutes of meetings have to be published in Greek Government publications, etc which will take a few months), KFG will own 50% of GKC (240 shares) and the current shareholders of GKC will own 50% (240 shares). 5. An operating agreement is currently being drafted that allows for 5 board members (2 from KFG and 3 from GKC). Ilias will become the President and Panos will become the vice president and Managing Director. Final terms will include the provision that a super majority (80%) is required to enter into a transaction in excess of 100K Euros and also to issue new shares, encumber/sell existing shares, enter into decisions regarding infrastructure, development and construction decisions, etc. On March 31, 2021 the Company entered into a settlement with Sunstone Capital Partners, LLC, Sunstone Marketing Partners LLC and Bruce Burwick, the principal of Sunstone and a director of Kays, regarding the failure to deliver to KAYS the Oregon Cannabis Production and Processing Licenses that were part of a warehouse purchase transaction in August 2018. On July 28, 2021 the Company announced that all terms had been satisfied. Pursuant to the terms of the settlement, Bruce Burwick surrendered to KAYS 1,006,671 shares of our common stock issued to him in connection with the transaction (800,003 shares which were issued for the facility purchase, 166,667 shares which were issued for $250,000 in cash and 40,001 shares which were issued as annual compensation for Burwick serving as a director of KAYS). The shares have been submitted to KAYS' transfer agent for cancellation. In addition, the Company received clear title to the warehouse facility, which enables the Company to sell it without restriction. As part of the settlement, Burwick received $160,000 from the net proceeds of the sale of the facility's grow license to an unrelated third party, resigned from the Company's board of directors and agreed to work as a non-exclusive consultant to the Company for the next four years for a yearly fee of $35,000.00. KAYS has listed the warehouse property for sale with the goal of using the realized funds to propel progress in our U.S., Israel and Greece, as well as improve our balance sheet. Projects we plan to focus on include launching Kaya Harmony™ - Kaya Farms™ U.S.A., introducing a number of consumer product brands, redesigning our Kaya Shack™ stores, launching CBD brands in Europe, and acquiring land in Israel through an Israeli government tender program

LIQUIDITY AND GOING CONCERN

LIQUIDITY AND GOING CONCERN	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LIQUIDITY AND GOING CONCERN	NOTE 2 – LIQUIDITY AND GOING CONCERN The Company’s consolidated financial statements as of September 30, 2021 have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. The Company incurred net income of $ 7,608,398 15,482,804 11,950,359 • the sale of additional equity and debt securities, • alliances and/or partnerships with entities interested in and having the resources to support the further development of the Company’s business plan, • business transactions to assure continuation of the Company’s development and operations, • development of a unified brand and the pursuit of licenses to operate recreational and medical marijuana facilities under the branded name.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION Basis of Presentation The accompanying consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) under the accrual basis of accounting. Reclassifications Certain prior period amounts have been reclassified to conform to the current period presentation. Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Such estimates and assumptions impact both assets and liabilities, including but not limited to: net realizable value of accounts receivable and inventory, estimated useful lives and potential impairment of property and equipment, the valuation of intangible assets, estimate of fair value of share based payments and derivative liabilities, estimates of fair value of warrants issued and recorded as debt discount, estimates of tax liabilities and estimates of the probability and potential magnitude of contingent liabilities. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate could change in the near term due to one or more future non-conforming events. Accordingly, actual results could differ significantly from estimates. Risks and Uncertainties The Company’s operations are subject to risk and uncertainties including financial, operational, regulatory and other risks including the potential risk of business failure. The Company has experienced, and in the future expects to continue to experience, variability in its sales and earnings. The factors expected to contribute to this variability include, among others, (i) the uncertainty associated with the commercialization and ultimate success of the product, (ii) competition inherent at other locations where product is expected to be sold (iii) general economic conditions and (iv) the related volatility of prices pertaining to the cost of sales. Fiscal Year The Company’s fiscal year-end is December 31. Principles of Consolidation The accompanying consolidated financial statements include the accounts of Kaya Holdings, Inc. and all wholly and majority-owned subsidiaries. All significant intercompany balances have been eliminated. Wholly-owned subsidiaries: · Alternative Fuels Americas, Inc. (a Florida corporation) · 34225 Kowitz Road, LLC (an Oregon LLC) Majority-owned subsidiaries: Kaya Brands International, Inc. (a Florida Corporation) Kaya Shalvah (“Kaya Farms Israel”, an Israeli corporation) majority owned subsidia y of KBI) Kaya Farms Greece, S.A. (a Greek Corporation) majority owned subsidiary of KBI) · Marijuana Holdings Americas, Inc. (a Florida corporation) o MJAI Oregon 1 LLC o MJAI Oregon 2 LLC (inactive) o MJAI Oregon 3 LLC (inactive) o MJAI Oregon 4 LLC (inactive) o MJAI Oregon 5 LLC Non-Controlling Interest The company owned 55% of Marijuana Holdings Americas until September 30, 2019. Starting October 1, 2019, Kaya Holding, Inc. owns 65% of Marijuana Holdings Americas, Inc. As of December 31, 2019 Kaya owns 65% of Marijuana Holdings Americas, Inc. The company owned 85% of Kaya Brands International, Inc. until July 31, 2020. Starting August 1, 2020, Kaya Holding, Inc. owns 65% of Kaya Brands International, Inc. Cash and Cash Equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less. The Company had no cash equivalents. Inventory Inventory consists of finished goods purchased, which are valued at the lower of cost or market value, with cost being determined on the first-in, first-out method. The Company periodically reviews historical sales activity to determine potentially obsolete items and also evaluates the impact of any anticipated changes in future demand. Total Value of Finished goods inventory as of September 30, 2021 is $35,840 and $47,618 as of December 31, 2020. Inventory allowance and impairment were $0 and $0 as of September 30, 2021 and December 31, 2020, respectively. Property and Equipment Property and equipment is stated at cost, less accumulated depreciation and is reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Depreciation of property and equipment is provided utilizing the straight-line method over the estimated useful lives, ranging from 5-30 years of the respective assets. Expenditures for maintenance and repairs are charged to expense as incurred. Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations. Long-lived assets The Company reviews long-lived assets and certain identifiable intangibles held and used for possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In evaluating the fair value and future benefits of its intangible assets, management performs an analysis of the anticipated undiscounted future net cash flow of the individual assets over the remaining amortization period. The Company recognizes an impairment loss if the carrying value of the asset exceeds the expected future cash flows. Accounting for the Impairment of Long-Lived Assets We evaluate long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Upon such an occurrence, recoverability of assets to be held and used is measured by comparing the carrying amount of an asset to forecasted undiscounted net cash flows expected to be generated by the asset. If the carrying amount of the asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. For long-lived assets held for sale, assets are written down to fair value, less cost to sell. Fair value is determined based on discounted cash flows, appraised values or management's estimates, depending upon the nature of the assets. Operating Leases We lease our retail stores under non-cancellable operating leases. Most store leases include tenant allowances from landlords, rent escalation clauses and/or contingent rent provisions. We recognize rent expense on a straight-line basis over the lease term, excluding contingent rent, and record the difference between the amount charged to expense and the rent paid as a deferred rent liability. Deferred Rent and Tenant Allowances Deferred rent is recognized when a lease contains fixed rent escalations. We recognize the related rent expense on a straight-line basis starting from the date of possession and record the difference between the recognized rental expense and cash rent payable as deferred rent. Deferred rent also includes tenant allowances received from landlords in accordance with negotiated lease terms. The tenant allowances are amortized as a reduction to rent expense on a straight-line basis over the term of the lease starting at the date of possession. Earnings Per Share In accordance with ASC 260, Earnings per Share, the Company calculates basic earnings per share by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings per share are computed if the Company has net income; otherwise it would be anti-dilutive, and would result from the conversion of a convertible note. I ncome Taxes The Company accounts for income taxes in accordance with ASC 740, Accounting for Income Taxes, as clarified by ASC 740-10, Accounting for Uncertainty in Income Taxes. Under this method, deferred income taxes are determined based on the estimated future tax effects of differences between the financial statement and tax basis of assets and liabilities given the provisions of enacted tax laws. Deferred income tax provisions and benefits are based on changes to the assets or liabilities from year to year. In providing for deferred taxes, the Company considers tax regulations of the jurisdictions in which the Company operates, estimates of future taxable income, and available tax planning strategies. If tax regulations, operating results or the ability to implement tax-planning strategies vary, adjustments to the carrying value of deferred tax assets and liabilities may be required. Valuation allowances are recorded related to deferred tax assets based on the “more likely than not” criteria of ASC 740. ASC 740-10 requires that the Company recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the “more-likely-than-not” threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. Fair Value of Financial Instruments The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: • Level 1 – Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. • Level 2 - Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. • Level 3 – Unobservable inputs reflecting the Company’s assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. Schedule of fair value of financial instruments Fair Value Measurements at September 30, 2021 Level 1 Level 2 Level 3 Assets Cash $ 56,266 $ - $ - Total assets 56,266 - - Liabilities Convertible debentures, net of discounts of $612,311 - - 6,899,406 Short term debt, net of discounts of $-0- - - - Derivative liability - - 8,102,629 Total liabilities - - 15,002,035 $ 56,266 $ - $ 15,002,035 Fair Value Measurements at December 31, 2020 Level 1 Level 2 Level 3 Assets Cash $ 43,162 $ - $ - Total assets 43,162 - - Liabilities Convertible debentures, net of discounts of $494,930 - - 6,762,817 Short term debt, net of discounts of $-0- - - - Derivative liability - - 17,328,904 Total liabilities - - 24,091,721 $ 43,162 $ - $ 24,091,721 The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expenses, other current assets, accounts payable & accrued expenses, certain notes payable and notes payable – related party, approximate their fair values because of the short maturity of these instruments. The Company accounts for its derivative liabilities, at fair value, on a recurring basis under level 3. See Note 7. Embedded Conversion Features The Company evaluates embedded conversion features within convertible debt under ASC 815 “Derivatives and Hedging” to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 “Debt with Conversion and Other Options” for consideration of any beneficial conversion feature. Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of it financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Binomial option-pricing model to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. In July 2017, the FASB issued ASU 2017-11 Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivative and Hedging (Topic 815). Prior to this Update, an equity-linked financial instrument with a down round feature that otherwise is not required to be classified as a liability under the guidance in Topic 480 is evaluated under the guidance in Topic 815, Derivatives and Hedging, to determine whether it meets the definition of a derivative. If it meets that definition, the instrument (or embedded feature) is evaluated to determine whether it is indexed to an entity’s own stock as part of the analysis of whether it qualifies for a scope exception from derivative accounting. Generally, for warrants and conversion options embedded in financial instruments that are deemed to have a debt host (assuming the underlying shares are readily convertible to cash or the contract provides for net settlement such that the embedded conversion option meets the definition of a derivative), the existence of a down round feature results in an instrument not being considered indexed to an entity’s own stock. This results in a reporting entity being required to classify the freestanding financial instrument or the bifurcated conversion option as a liability, which the entity must measure at fair value initially and at each subsequent reporting date. The amendments in this Update revise the guidance for instruments with down round features in Subtopic 815-40, Derivatives and Hedging—Contracts in Entity’s Own Equity, which is considered in determining whether an equity-linked financial instrument qualifies for a scope exception from derivative accounting. An entity still is required to determine whether instruments would be classified in equity under the guidance in Subtopic 815-40 in determining whether they qualify for that scope exception. If they do qualify, freestanding instruments with down round features are no longer classified as liabilities and embedded conversion options with down round features are no longer bifurcated. For entities that present EPS in accordance with Topic 260, and when the down round feature is included in an equity-classified freestanding financial instrument, the value of the effect of the down round feature is treated as a dividend when it is triggered and as a numerator adjustment in the basic EPS calculation. This reflects the occurrence of an economic transfer of value to the holder of the instrument, while alleviating the complexity and income statement volatility associated with fair value measurement on an ongoing basis. Convertible instruments are unaffected by the Topic 260 amendments in this Update. The amendments in Part 1 of this Update are a cost savings relative to former accounting. This is because, assuming the required criteria for equity classification in Subtopic 815-40 are met, an entity that issued such an instrument no longer measures the instrument at fair value at each reporting period (in the case of warrants) or separately accounts for a bifurcated derivative (in the case of convertible instruments) on the basis of the existence of a down round feature. For convertible instruments with embedded conversion options that have down round features, applying specialized guidance such as the model for contingent beneficial conversion features rather than bifurcating an embedded derivative also reduces cost and complexity. Under that specialized guidance, the issuer recognizes the intrinsic value of the feature only when the feature becomes beneficial instead of bifurcating the conversion option and measuring it at fair value each reporting period. The amendments in Part II of this Update replace the indefinite deferral of certain guidance in Topic 480 with a scope exception. This has the benefit of improving the readability of the Codification and reducing the complexity associated with navigating the guidance in Topic 480. The Company adopted this new standard on January 1, 2019; however, the Company needs to continue the derivative liabilities due to variable conversion price on some of the convertible instruments. As such, it did not have a material impact on the Company’s consolidated financial statements. Beneficial Conversion Feature For conventional convertible debt where the rate of conversion is below market value, the Company records a "beneficial conversion feature" ("BCF") and related debt discount. When the Company records a BCF, the relative fair value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument (offset to additional paid in capital) and amortized to interest expense over the life of the debt. Debt Issue Costs and Debt Discount The Company may record debt issue costs and/or debt discounts in connection with raising funds through the issuance of debt. These costs may be paid in the form of cash, or equity (such as warrants). These costs are amortized to interest expense over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed. Original Issue Discount For certain convertible debt issued, the Company may provide the debt holder with an original issue discount. The original issue discount would be recorded to debt discount, reducing the face amount of the note and is amortized to interest expense over the life of the debt. Extinguishments of Liabilities The Company accounts for extinguishments of liabilities in accordance with ASC 860-10 (formerly SFAS 140) “Accounting for Transfers and Servicing of Financial Assets and Extinguishment of Liabilities”. When the conditions are met for extinguishment accounting, the liabilities are derecognized and the gain or loss on the sale is recognized. Stock-Based Compensation - Employees The Company accounts for its stock-based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB Accounting Standards Codification. Pursuant to paragraph 718-10-30-6 of the FASB Accounting Standards Codification, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. If the Company is a newly formed corporation or shares of the Company are thinly traded, the use of share prices established in the Company’s most recent private placement memorandum (based on sales to third parties) (“PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. The fair value of share options and similar instruments is estimated on the date of grant using a Binomial Option Model option-pricing valuation model. The ranges of assumptions for inputs are as follows: • Expected term of share options and similar instruments: The expected life of options and similar instruments represents the period of time the option and/or warrant are expected to be outstanding. Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and employees’ expected exercise and post-vesting employment termination behavior into the fair value (or calculated value) of the instruments. Pursuant to paragraph 718-10-S99-1, it may be appropriate to use the simplified method, i.e., expected term = ((vesting term + original contractual term) / 2), if (i) A company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term due to the limited period of time its equity shares have been publicly traded; (ii) A company significantly changes the terms of its share option grants or the types of employees that receive share option grants such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term; or (iii) A company has or expects to have significant structural changes in its business such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term. The Company uses the simplified method to calculate expected term of share options and similar instruments as the company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term. • Expected volatility of the entity’s shares and the method used to estimate it. Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index. The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility. If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. • Expected annual rate of quarterly dividends. An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends. The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments. • Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments. Generally, all forms of share-based payments, including stock option grants, warrants and restricted stock grants and stock appreciation rights are measured at their fair value on the awards’ grant date, based on estimated number of awards that are ultimately expected to vest. The expense resulting from share-based payments is recorded in general and administrative expense in the statements of operations. Stock-Based Compensation – Non-Employees Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation: Improvement to Nonemployee Share-Based Payment Accounting (Topic 718). The ASU supersedes ASC 505-50, Equity-Based Payment to Non-Employment and expends the scope of the Topic 718 to include stock-based payments granted to non-employees. Under the new guidance, the measurement date and performance and vesting conditions for stock-based payments to non-employees are aligned with those of employees, most notably aligning the award measurement date with the grant date of an award. The new guidance is required to be adopted using the modified retrospective transition approach. The Company adopted the new guidance effective January 1, 2019, with an immaterial impact on its financial statements and related disclosures. The fair value of share options and similar instruments is estimated on the date of grant using a Binomial option-pricing valuation model. The ranges of assumptions for inputs are as follows: • Expected term of share options and similar instruments: Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and holder’s expected exercise behavior into the fair value (or calculated value) of the instruments. The Company uses historical data to estimate holder’s expected exercise behavior. If the Company is a newly formed corporation or shares of the Company are thinly traded the contractual term of the share options and similar instruments is used as the expected term of share options and similar instruments as the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term. • Expected volatility of the entity’s shares and the method used to estimate it. Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index. The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility. If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. • Expected annual rate of quarterly dividends. An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends. The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments. • Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments. Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606 – Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies by applying the following steps: (1) identifying the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. To confirm, all of our OLCC licensed cannabis retail sales operations are conducted and operated on a “cash and carry” basis- product(s) from our inventory accounts are sold to the customer(s) and the customer settles the account at time of receipt of product via cash payment at our retail store; the transaction is recorded at the time of sale in our point of sale software system. Revenue is only reported after product has been delivered to the customer and the customer has paid for the product with cash. To date the only other revenue we have received is for ATM transactions and revenue from this activity is only reported after we receive payment via check from the ATM service provider company. Cost of Sales Cost of sales represents costs directly related to the purchase of goods and third party testing of the Company’s products. Related Parties The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to Section 850-10-20 the related parties include a. affiliates of the Company; b. Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The consolidated financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a. the nature of the relationship(s) involved; b. a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establ

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	9 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	NOTE 4 – PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consisted of the following at September 30, 2021 and December 31, 2020: Schedule of property, plant and equipment September 30, 2021 December 31, 2020 (Unaudited) (Audited) ATM Machine $ 5,600 $ 5,600 Computer 18,990 18,990 Furniture & Fixtures 43,466 43,466 HVAC 41,768 41,768 Land 697,420 697,420 Leasehold Improvements 142,979 142,979 Machinery and Equipment 312,331 312,331 Sign 12,758 12,758 Structural 1,017,359 1,017,359 Vehicle 51,872 79,744 Total 2,344,543 2,372,415 Less: Accumulated Depreciation (612,311) (547,469) Property, Plant and Equipment - net $ 1,732,232 $ 1,824,946 Depreciation expense totaled of $92,715 and $165,981 for the six months ended September 30, 2021 and 2020, respectively. Due to the closure of 2 stores, the Company removed net asset of $173,658 and record loss of disposal of fixed asset $173,658 during the years ended December 31, 2020. On August 30, 2021 the Company elected to dispose of two (2) of the four (4) Fiat cars that it owned that it was not using. The four cars were originally purchased in September of 2017 for prices ranging from $13,584.00 to $14,992.00. After a review of market pricing the Company was able to sell one of the cars to Carvana for $14,460, after adjustments for cost removed and accumulated depreciation removal, the sale resulted in a gain on settlement. Additionally, the second Fiat was transferred to Mr. Frank in lieu of $15,000.00 in fees owed him. See Note 11 for additional information.

NON-CURRENT ASSETS

NON-CURRENT ASSETS	9 Months Ended
	Sep. 30, 2021
Non-current Assets
NON-CURRENT ASSETS	NOTE 5 – NON-CURRENT ASSETS Other assets consisted of the following at September 30, 2021 and December 31, 2020: Schedule of non current assets 30-Sep-21 31-Dec-20 (Unaudited) (Audited) Rent Deposits $ 11,016 $ 11,016 Security Deposits 6,241 5,491 Down Payment 66,080 0 Non-Current Assets $ 83,337 $ 16,507 Due to the closure of 2 stores, the Company expensed rent deposit of $11,016 during the years ended December 31, 2020.

CONVERTIBLE DEBT

CONVERTIBLE DEBT	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
CONVERTIBLE DEBT	NOTE 6 – CONVERTIBLE DEBT These debts have a price adjustment provision. Therefore, the Company accounted for these Notes under ASC Topic 815-15 “Embedded Derivative.” The derivative component of the obligation is initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts have been amortized to interest expense over the respective term of the related note. In determining the indicated value of the convertible note issued, the Company used the Binomial Options Pricing Model with a risk-free interest rate of ranging from 0.11% to 0.47%, volatility ranging from 106% to 142%, trading prices ranging from $0.020 per share to $0.66 per share and a conversion price ranging from $0.15 per share to $0.38 per share. The total derivative liabilities associated with these notes were $8,102,629 at September 30, 2021 and $17,328,904 at December 31, 2020. See Below Summary Table Convertible Debt Convertible Debt Summary Debt Type Debt Classification Interest Rate Due Date Ending CT LT 9/30/2021 12/31/2020 A Convertible X 10.0% 1-Jan-17 25,000 $ 25,000 B Convertible X 8.0% 1-Jan-24 82,391 82,391 C Convertible X 8.0% 1-Jan-24 41,195 41,195 D Convertible X 8.0% 1-Jan-24 262,156 262,156 O Convertible X 8.0% 1-Jan-24 136,902 136,902 P Convertible X 8.0% 1-Jan-24 66,173 66,173 Q Convertible X 8.0% 1-Jan-24 65,274 65,274 S Convertible X 8.0% 1-Jan-24 63,205 63,205 T Convertible X 8.0% 1-Jan-24 313,634 313,634 BB Convertible X 10.0% 1-Jan-20 - 50,000 CC Convertible X 10.0% 1-Jan-20 100,000 100,000 KK Convertible X 8.0% 1-Jan-24 188,000 188,000 LL Convertible X 8.0% 1-Jan-24 749,697 749,697 MM Convertible X 8.0% 1-Jan-24 124,690 124,690 NN Convertible X 8.0% 1-Jan-24 622,588 622,588 OO Convertible X 8.0% 1-Jan-24 620,908 620,908 PP Convertible X 8.0% 1-Jan-24 611,428 611,428 QQ Convertible X 8.0% 1-Jan-24 180,909 180,909 RR Convertible X 8.0% 1-Jan-24 586,804 586,804 SS Convertible X 8.0% 1-Jan-24 174,374 174,374 TT Convertible X 8.0% 1-Jan-24 345,633 345,633 UU Convertible X 8.0% 1-Jan-24 171,304 171,304 VV Convertible X 8.0% 1-Jan-24 121,727 113,322 XX Convertible X 8.0% 1-Jan-24 112,734 112,734 YY Convertible X 8.0% 1-Jan-24 173,039 173,039 ZZ Convertible X 8.0% 1-Jan-24 166,603 166,603 AAA Convertible X 8.0% 1-Jan-24 104,641 104,641 BBB Convertible X 8.0% 1-Jan-24 87,066 87,066 CCC Convertible X 8.0% 1-Jan-24 - 25,000 DDD Convertible X 8.0% 1-Jan-24 75,262 75,262 EEE Convertible X 8.0% 1-Jan-24 160,619 160,619 GGG Convertible X 8.0% 1-Jan-24 79,422 79,422 HHH Convertible X 8.0% 1-Jan-24 - 35,000 JJJ Convertible X 8.0% 1-Jan-24 52,455 52,455 LLL Convertible X 8.0% 1-Jan-24 77,992 77,992 MMM Convertible X 8.0% 1-Jan-24 51,348 51,348 PPP Convertible X 8.0% 1-Jan-24 95,979 95,979 RRR Convertible X 8.0% 1-Jan-24 - 15,000 SSS Convertible X 8.0% 1-Jan-24 75,000 75,000 TTT Convertible X 8.0% 1-Jan-24 80,000 80,000 UUU Convertible X 8.0% 1-Jan-24 - 20,000 VVV Convertible X 8.0% 1-Jan-24 75,000 75,000 WWW Convertible X 8.0% 1-Jan-24 60,000 - XXX Convertible X 8.0% 1-Jan-24 100,000 - YYY Convertible X 8.0% 1-Jan-24 50,000 - ZZZ Convertible X 8.0% 1-Jan-24 40,000 - AAAA Convertible X 8.0% 1-Jan-24 66,000 - Total Convertible Debt 7,437,152 7,257,747 Less: Discount (537,746) (494,930) Convertible Debt, Net of Discounts $ 6,899,406 $ 6,762,817 Convertible Debt, Net of Discounts, Current $ 125,000 $ 363,243 Convertible Debt, Net of Discounts, Long-term $ 6,774,406 $ 6,399,574 FOOTNOTES FOR CONVERTIBLE DEBT ACTIVITY FOR NINE MONTHS ENDED SEPTEMBER 30, 2021 (BB) On September 23, 2015 the Company received a total of $50,000 from an accredited investor in exchange for a two year note in the aggregate amount of $50,000 with interest accruing at 10%. The note is convertible after September 23, 2015 and is convertible into the Company’s common stock at a conversion rate of $0.15 per share. The market value of the stock at the date when the debt becomes convertible was $1.17. The debt issued is a result of a financing transaction and contain a beneficial conversion feature. The accrued interest of $5,000 was converted to 166,666 shares of common stock on September 15, 2019. The accrued interest of $5,000 was paid in cash in the year of 2020. On January 1, 2019, due date of this note was extended until January 1, 2020. No gain or loss on conversion was recorded as conversions were made within the terms of agreement. On May 18, 2021, the noteholder converted the remaining principal of $50,000 and accrued interest of $10,197. The remaining balance of principal and interest was $0 and $0, respectively, at September 30, 2021. (CC) On September 23, 2015 the Company received a total of $100,000 from an accredited investor in exchange for a two year note in the aggregate amount of $100,000 with interest accruing at 10%. The note was convertible after September 23, 2015 and was convertible into the Company’s common stock at a conversion rate of $.45 per share. The market value of the stock at the date when the debt becomes convertible was $1.17. The debt issued is a result of a financing transaction and contain a beneficial conversion feature. On May 18, 2021, the noteholder converted the accrued interest of $26,712. The remaining balance of principal and interest was $100,000 and $0, respectively, at September 30, 2021. (CCC) On December 21, 2018, the Company received $25,000 from the issuance of convertible debt. Interest is stated at 8%. The Note and Interest is convertible into common shares at $.75 per share. On January 22, 2019, the ratchet provision was activated due to issuance of another convertible note. As such, the conversion price was decreased from $.75 per share to $.45 per share. As the change is greater than 10%, the discount of $25,000 was recorded as a loss on extinguishment. The maturity date of the notes had been extended to January 1, 2024. This note has a price adjustment provision. Therefore, the Company accounted for these Notes under ASC Topic 815-15 “Embedded Derivative.” The derivative component of the obligation is initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts are amortized to interest expense over the respective term of the related note. In determining the indicated value of the convertible note issued, the Company used the Binomial Options Pricing Model, see Note 9 for further details. On May 24, 2021, the noteholder converted the remaining principal of $29,055 and accrued interest of $969. The remaining balance of principal and interest was $0 and $0, respectively, at September 30, 2021. (HHH) On April 22, 2019 the Company received $35,000 from the issuance of convertible debt to the High Net Worth Investor pursuant to the January 2018 Financing Agreement, as amended. Interest is stated at 8%. The Note and Interest is convertible into common shares at $0.15 per share. The maturity date of the notes had been extended to January 1, 2024. This note has a price adjustment provision. Therefore, the Company accounted for these Notes under ASC Topic 815-15 “Embedded Derivative.” The derivative component of the obligation is initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts are amortized to interest expense over the respective term of the related note. In determining the indicated value of the convertible note issued, the Company used the Binomial Options Pricing Model, see Note 9 for further details. On May 24, 2021, the noteholder converted the remaining principal of $39,741 and accrued interest of $1,325. The remaining balance of principal and interest was $0 and $0, respectively, at September 30, 2021. (RRR) On January 8, 2020, the Company received $15,000 from the issuance of convertible debt to the High Net Worth Investor pursuant to the January 2018 Financing Agreement, as amended. Interest is stated at 8%. The Note and Interest is convertible into common shares at $0.15 per share. The maturity date of the notes had been extended to January 1, 2024. This note has a price adjustment provision. Therefore, the Company accounted for these Notes under ASC Topic 815-15 “Embedded Derivative.” The derivative component of the obligation is initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts are amortized to interest expense over the respective term of the related note. In determining the indicated value of the convertible note issued, the Company used the Binomial Options Pricing Model, see Note 9 for further details. On May 24, 2021, the noteholder converted the remaining principal of $16,177 and accrued interest of $539. The remaining balance of principal and interest was $0 and $0, respectively, at September 30, 2021. (UUU) On August 13, 2020, the Company received $20,000 from the issuance of convertible debt to the High Net Worth Investor pursuant to the January 2018 Financing Agreement, as amended. Interest is stated at 8%. The Note and Interest is convertible into common shares at $0.15 per share. The Note is Due in January of 2024. This note has a price adjustment provision. Therefore, the Company accounted for these Notes under ASC Topic 815-15 “Embedded Derivative.” The derivative component of the obligation is initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts are amortized to interest expense over the respective term of the related note. In determining the indicated value of the convertible note issued, the Company used the Binomial Options Pricing Model, see Note 9 for further details. On May 24, 2021, the noteholder converted the remaining principal of $20,614 and accrued interest of $687. The remaining balance of principal and interest was $0 and $0, respectively, at September 30, 2021. (WWW) On January 22, 2021, the Company received $60,000 from the issuance of convertible debt to the Cayman Venture Capital Fund pursuant to the January 2018 Financing Agreement, as amended. Interest is stated at 8%. The Note and Interest is convertible into common shares at $0.15 per share. The Note is Due in January of 2024. This note has a price adjustment provision. Therefore, the Company accounted for these Notes under ASC Topic 815-15 “Embedded Derivative.” The derivative component of the obligation is initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts are amortized to interest expense over the respective term of the related note. In determining the indicated value of the convertible note issued, the Company used the Binomial Options Pricing Model, see Note 9 for further details.. (XXX) On February 28, 2021, the Company received $100,000 from the issuance of convertible debt to a High Net Worth Investor. Interest is stated at 8%. The Note and Interest is convertible into common shares at $0.15 per share. The Note is Due in January of 2024. This note has a price adjustment provision. Therefore, the Company accounted for these Notes under ASC Topic 815-15 “Embedded Derivative.” The derivative component of the obligation is initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts are amortized to interest expense over the respective term of the related note. In determining the indicated value of the convertible note issued, the Company used the Binomial Options Pricing Model, see Note 9 for further details. (YYY) On March 31, 2021, the Company received $50,000 from the issuance of convertible debt to a High Net Worth Investor. Interest is stated at 8%. The Note and Interest is convertible into common shares at $0.15 per share. The Note is Due in January of 2024. This note has a price adjustment provision. Therefore, the Company accounted for these Notes under ASC Topic 815-15 “Embedded Derivative.” The derivative component of the obligation is initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts are amortized to interest expense over the respective term of the related note. In determining the indicated value of the convertible note issued, the Company used the Binomial Options Pricing Model, see Note 9 for further details. (ZZZ) On May 4, 2021, the Company received $40,000 from the issuance of convertible debt to a High Net Worth Investor. Interest is stated at 8%. The Note and Interest is convertible into common shares at $0.15 per share. The Note is Due in January of 2024. This note has a price adjustment provision. Therefore, the Company accounted for these Notes under ASC Topic 815-15 “Embedded Derivative.” The derivative component of the obligation is initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts are amortized to interest expense over the respective term of the related note. In determining the indicated value of the convertible note issued, the Company used the Binomial Options Pricing Model, see Note 9 for further details. (AAAA) On May 6, 2021, the Company received $66,000 from the issuance of convertible debt to the Cayman Venture Capital Fund pursuant to the January 2018 Financing Agreement, as amended. Interest is stated at 8%. The Note and Interest is convertible into common shares at $0.15 per share. The Note is Due in January of 2024. This note has a price adjustment provision. Therefore, the Company accounted for these Notes under ASC Topic 815-15 “Embedded Derivative.” The derivative component of the obligation is initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts are amortized to interest expense over the respective term of the related note. In determining the indicated value of the convertible note issued, the Company used the Binomial Options Pricing Model, see Note 9 for further details.

NON-CONVERTIBLE DEBT

NON-CONVERTIBLE DEBT	9 Months Ended
	Sep. 30, 2021
Non-convertible Debt
NON-CONVERTIBLE DEBT	NOTE 7 – NON-CONVERTIBLE DEBT Non-related party September 30, 2021 December 31, 2020 Note 5 9,312 9,312 Note BBBB 55,000 - Note CCCC 150,000 - Total Non-Convertible Debt 214,312 9,312 (5) On September 16, 2016, the Company received a total of $31,661 to be used for equipment in exchange for a two year note in the aggregate amount of $31,661 with interest accruing at 18% per year and a 10% loan fee. The note is default as of September 30, 2021 with an outstanding balance of $9,312. (BBBB) On July 22, 2021, the Company received a total of $55,000 to be used for operating expenses, which matures on March 31, 2022. The note bears interest accruing at 9% per year. (CCCC) On August 1, 2021, the Company received a total of $150,000 to be used for operating expenses, which matures on March 31, 2022. The note bears interest accruing at 10% per year. Related Party B-Related Party Loan payable - Stockholder, 0%, Due December 31, 2021 (1) $ 250,000 $ 250,000 $ 250,000 $ 250,000 (1) The $250,000 non-convertible note was issued as part of a Debt Modification Agreement dated January 2, 2014. On January 1, 2019, the holder of the note extended the due date until December 31, 2021. The interest rate of the non-convertible note is 0%. The Company used the stated rate of 9% as imputed interest rate, which was $16,767 and $16,875 for the nine months ended September 30, 2021 and 2020, respectively. As of September 30, 2021, the balance of the debt was $250,000.

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 8 – STOCKHOLDERS’ EQUITY The Company has 10,000,000 shares of preferred stock authorized with a par value of $0.001, of which 100,000 shares have been designated as Series C convertible preferred stock (“Series C” or “Series C preferred stock”). The Board has the authority to issue the shares in one or more series and to fix the designations, preferences, powers and other rights, as it deems appropriate. Each share of Series C has 434 votes on any matters submitted to a vote of the stockholders of the Company and is entitled to dividends equal to the dividends of 434 shares of common stock. Each share of Series C preferred stock is convertible at any time at the option of the holder into 434 shares of common stock. The Company has 500,000,000 shares of common stock authorized with a par value of $0.001. Each share of common stock has one vote per share for the election of directors and all other items submitted to a vote of stockholders. The common stock does not have cumulative voting rights, preemptive, redemption or conversion rights. On February 13, 2020, the Company sold a 0.25 subscription unit for $12,500. Each unit consists of 66,667 post-reverse split shares of the Company's common stock; 66,667 one-year class A warrants at an exercise price of $0.12 per Company's post-reverse split share; 66,667 two-year class B warrants at an exercise price of $0.18 per Company's post-reverse split share; and 1,000,000 shares of common stock of Kaya Brands International, Inc, which is a majority-owned subsidiary of the Company. As of September 30, 2021, the shares had not been issued. On July 13, 2020, a total of 533,333 shares of common stock of Kaya Holding Inc. were issued for services performed; 266,667 shares were issued to a non-management consultant and related parties and 266,666 shares were issued to a related party The shares were valued at $264,000. Total of 480,000 shares of common stock has been issued for service performed by employees. The shares were valued at $237,600. On July 20, 2020, total of 683,753 shares of common stock of Kaya Holdings Inc. were issued in satisfaction of 5 promissory notes. The total principal and interest converted were $102,563. There was no gain or loss on conversion as the conversion was done per terms of the note agreement. On October 7, 2020, a total of 66,667 shares of common stock of Kaya Holding Inc. were issued for services performed. The shares were valued at fair value of $26,392 The above issuances reflected a 15 to 1 reverse stock split, which resulted in a total of 14,264,409 outstanding as of December 31, 2020 and 402 rounding shares issued in 2020. On January 22, 2021, the Company sold and issued 50,000 shares of common stock for gross proceeds of $15,000. On March 8, 2021, the Company sold 66,666 shares of common stock for gross proceeds of $20,000 and issued on March 11,2021. On March 5, 2021, total of 41,666 shares of common stock had been issued from stock payable for stock subscripted in 2020. On May 18, 2021 the Company received conversion notices totaling 579,390 shares, which were issued on June 7, 2021. This settled convertible debt and interest totaling $86,909. On May 24, 2021 the Company received conversion notices totaling 727,375 shares, which were issued on June 7, 2021. This settled convertible debt and interest totaling $109,106. There was no gain/loss on these conversions, as they were made within the terms of the note agreements. On July 26, 2021, the Company reached an agreement with a shareholder and board member for the return of 1,006,671 shares of common stock. The par value of the shares were accounted for in additional paid in capital, in the amount of $1,007.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	9 Months Ended
	Sep. 30, 2021
Derivative Liabilities
DERIVATIVE LIABILITIES	NOTE 9 DERIVATIVE LIABILITIES Effective January 1, 2019, an equity-linked financial instrument with a down round feature that otherwise is not required to be classified as a liability under the guidance in Topic 480 is evaluated under the guidance in Topic 815, Derivatives and Hedging, to determine whether it meets the definition of a derivative. If it meets that definition, the instrument (or embedded feature) is evaluated to determine whether it is indexed to an entity’s own stock as part of the analysis of whether it qualifies for a scope exception from derivative accounting. Generally, for warrants and conversion options embedded in financial instruments that are deemed to have a debt host (assuming the underlying shares are readily convertible to cash or the contract provides for net settlement such that the embedded conversion option meets the definition of a derivative), the existence of a down round feature results in an instrument not being considered indexed to an entity’s own stock. This results in a reporting entity being required to classify the freestanding financial instrument or the bifurcated conversion option as a liability, which the entity must measure at fair value initially and at each subsequent reporting date. However, due to a recognition of tainting, due to variable conversion price on some of the convertible notes, all convertible notes are considered to have a derivative liability, therefore the Company accounted for these Notes under ASC Topic 815-15 “Embedded Derivative.” The derivative component of the obligation is initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts are amortized to interest expense over the respective term of the related note. In determining the indicated value of the convertible note issued, the Company used the Binomial Options Pricing Model with a risk-free interest rate of ranging from 0.05% to 2.63%, volatility ranging from 84.63% to 243.22%, trading prices ranging from $0.42 per share to $6.15 per share and a conversion price ranging from $0.15 per post- reverse split share to $0.38 per share. As a result of the application of ASC No. 815, the fair value of the ratchet feature related to convertible debt and warrants is summarized as follow: Derivative liabilities Balance as of December 31, 2020 $ 17,328,904 Initial 882,080 Change in Derivative Values (9,825,029) Conversion of debt-reclass to APIC (283,326) Balance as of September 30, 2021 $ 8,102,629 The Company recorded the debt discount to the extent of the gross proceeds raised and expensed immediately the remaining fair value of the derivative liability, as it exceeded the gross proceeds of the note. The Company recoded initial derivative liabilities of $882,080 and $584,485 for the new notes issued for nine months ended September 30, 2021 and 2020, respectively. The Company recorded derivative liability expense of $566,080 and $319,484 for the nine months ended September 30, 2021 and 2020, respectively. The Company recorded a change in the value of embedded derivative liabilities expense of $9,825,029 and $13,232,597 for the nine months ended September 30, 2021 and 2020, respectively. The Company recorded a reclassification of derivatives liabilities to additional paid in capital due to conversion of date of $283,326 during the nine months ended September 30, 2021.

DEBT DISCOUNT

DEBT DISCOUNT	9 Months Ended
	Sep. 30, 2021
Debt Discount
DEBT DISCOUNT	NOTE 10 – DEBT DISCOUNT The Company recorded the debt discount to the extent of the gross proceeds raised and expensed immediately the remaining fair value of the derivative liability, as it exceeded the gross proceeds of the note. Debt discount amounted to $537,746 and $542,624 as of September 30, 2021 and 2020, respectively. The Company recorded the amortization of debt discount of $273,184 and $194,061 for the nine months ended September 30, 2021 and 2020, respectively.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 11 – RELATED PARTY TRANSACTIONS At December 31, 2014, the Company was indebted to an affiliated shareholder of the Company for $840,955, which consisted of $737,100 principal and $103,895 accrued interest, with interest accruing at 10%. On January 2, 2014, the Company entered into a Debt Modification Agreement whereby the total amount of the debt was reduced to $750,000 and no interest accrued until December 31, 2015. $500,000 of the debt is convertible into 50,000 Series C Convertible Preferred Shares of KAYS. The remaining $250,000 is not convertible. On December 31, 2015, the Company entered into an agreement to extend the debt until December 31, 2017 with no additional interest for the extension period. On January 1, 2018 the Company entered into an agreement to further extend the debt until December 31, 2021 with no additional interest for the extension period. At December 2017, the company was indebted to Craig Frank, Chairman, CEO and Acting CFO for KAYS, in the amount of $7,737 for travel and miscellaneous expenses incurred by Mr. Frank from travel and related activities in Oregon. In each of 2018 and 2019, the Company issued stock grants to Jordi Arimany and Carrie Schwarz for 100,000 shares of KAYS stock for their service as board members. The stock was issued from Treasury as restricted stock and carries a one-year restriction before it can be registered for resale pursuant to Rule 144. In 2018 and 2019, the Company issued stock grants to Craig Frank for 3,000,00 shares of KAYS stock each year, pursuant to his employment agreement via board resolution. Jordi Arimany and Carrie Schwarz for 100,000 shares of KAYS stock. The stock was issued from Treasury as restricted stock and carries a one year restriction before it can be registered for resale pursuant to Rule 144. In August, 2018 KAYS entered into an agreement with Bruce Burwick, (who subsequently joined the Board of Directors and became an affiliate of the Company) to purchase the Eugene, Oregon based Sunstone Farms grow and manufacturing facility, which is licensed by the OLCC for both the production (growing) of medical and recreational marijuana flower and the processing of cannabis concentrates/extracts/edibles. The purchase includes a 12,000 square foot building housing an indoor grow facility, as well as equipment for growing and extraction activity. KAYS paid Bruce Burwick $1,300,000.00 for the real property and schedule of equipment that was and is used to operate the facility. Bruce Burwick acquired the property for satisfaction of a promissory note due him for $1,433,000.00. The purchase price of $1.3 million for the OLCC licensed marijuana production and processing facility, consisting of the building and equipment was paid for by the issuance of 12 million shares of KAYS restricted stock to the seller at closing. The shares carry a lock-up-restriction that allows for their staged eligibility for resale over a 61-month period from the date of the purchase of the facility by KAYS. Additionally, the seller purchased 2.5 million restricted shares for $250,000 in cash in a private transaction with the Company. The proceeds from the sale of those shares were and are being used for acquisition related expenses, transitional operating costs and facility capital improvements with respect to the production and processing facility we purchased. In 2021, the Company formed Kaya Farm Greece, which is a majority owned subsidiary of Kaya Brands International, Inc., with 70% ownership. The remaining 30% is owned by related parties of the Company. Subsequently, Kaya Farm Greece entered an acquisition agreement to acquire 50% GREEKKANNABIS S.A. (GK) The remaining 50% of GREEKKANNABIS S.A. is currently owned by Ilias Kammenos (President of GK) and Panagiotis Kininis (Vice president of GK). There is non-controlling capital of $27,273 representing the equity not currently owned by the Company. The financial statements have been consolidated with the Company. On October 14, 2019 the shareholder submitted a conversion notice and the $500,000 in convertible debt was converted into 50,000 Series C Preferred shares of KAYS stock. The stock was issued from Treasury as restricted stock and carries a minimum of one year restriction before it can be registered for resale pursuant to Rule 144. In 2019, the Company issued a stock grant to Bruce Burwick for 100,000 shares of KAYS stock for his service as a board member. The stock was issued from Treasury as restricted stock and carries a one-year restriction before it can be registered for resale pursuant to Rule 144. In 2019, the Company entered into amended consulting agreements with Tudog International Consulting, Inc. which provides CEO services to the Company through Craig Frank, an Officer of the Company and BMN Consultants, Inc. which provides business development and financial consulting services to the Company through William David Jones, a non-officer Consultant to the Company. Pursuant to the amended consulting agreements, each entity is entitled to a monthly compensation of $25,000. Due to the liquidity of the Company, the compensations were paid partially over the periods. As of Septemner 30, 2021, the accrued compensation was approximately $970,405, whereas, $820,405 was carried over from prior years. As of September 30,2021, the Company also had $18,274 of accounts payable due to Tudog International Consulting, Inc. and BMN Consultants, Inc. On March 31, 2021 the Company entered into a settlement with Sunstone Capital Partners, LLC, Sunstone Marketing Partners LLC and Bruce Burwick, the principal of Sunstone and a director of Kays, regarding the failure to deliver to KAYS the Oregon Cannabis Production and Processing Licenses that were part of a warehouse purchase transaction in August 2018. On July 28, 2021 the Company announced that all terms had been satisfied. Pursuant to the terms of the settlement, Bruce Burwick surrendered to KAYS 1,006,671 shares of our common stock issued to him in connection with the transaction (800,003 shares which were issued for the facility purchase, 166,667 shares which were issued for $250,000 in cash and 40,001 shares which were issued as annual compensation for Burwick serving as a director of KAYS). The shares have been submitted to KAYS' transfer agent for cancellation. In addition, the Company received clear title to the warehouse facility, which enables the Company to sell it without restriction. As part of the settlement, Burwick received $160,000 from the net proceeds of the sale of the facility's grow license to an unrelated third party, resigned from the Company's board of directors and agreed to work as a non-exclusive consultant to the Company for the next four years for a yearly fee of $35,000.00. KAYS has listed the warehouse property for sale with the goal of using the realized funds to propel progress in our U.S., Israel and Greece, as well as improve our balance sheet. Projects we plan to focus on include launching Kaya Harmony™ - Kaya Farms™ U.S.A., introducing a number of consumer product brands, redesigning our Kaya Shack™ stores, launching CBD brands in Europe, and acquiring land in Israel through an Israeli government tender program. On August 30, 2021 the Company elected to dispose of two (2) of the four (4) Fiat cars that it owned that it was not using. The four cars were originally purchased in September of 2017 for prices ranging from $13,584.00 to $14,992.00. One of the Fiat was transferred to Mr. Frank in lieu of $15,000.00 in fees owed him. After adjusting for net book value, the Company recorded $12,453 to additional paid in capital.

STOCK OPTION PLAN

STOCK OPTION PLAN	9 Months Ended
	Sep. 30, 2021
Other Liabilities Disclosure [Abstract]
STOCK OPTION PLAN	NOTE 12 – STOCK OPTION PLAN In 2011 the Alternative Fuels America, Inc. 2011 Incentive Stock Plan (the “Plan”), which provides for equity incentives to be granted to the Company’s employees, executive officers or directors or to key advisers or consultants. Equity incentives may be in the form of stock options with an exercise price not less than the fair market value of the underlying shares as determined pursuant to the 2011 Incentive Stock Plan, restricted stock awards, other stock based awards, or any combination of the foregoing. The 2011 Incentive Stock Plan is administered by the board of directors. On July 22, 2020, the Board of Directors approved the issuance of 666,667 shares of stock to recipients of the plan (the shares are to be issued after the 2020 June 30 Quarterly filing is completed). Upon issuance the remaining balance of the shares available in the plan will be 60,333 shares.

WARRANTS

WARRANTS	9 Months Ended
	Sep. 30, 2021
Warrants
WARRANTS	NOTE 13 – WARRANTS On September 8, 2015 the Company received a total of $100,000 from an accredited investor in exchange for a two year note in the aggregate amount of $100,000 with interest accruing at 10%. The note holder is entitled to subscribe for and purchase from the company 210,772 paid and non-assessable post -reverse split shares of the Common Stock at the price of $0.4744455 per post-reverse split share (the “Warrant Exercise Price”) for a period of five (5) years commencing from the earlier of such time as that certain $100,000, 10% promissory note due September 9, 2017 has been fully repaid or the start of the Acceleration Period as defined in “The Note” or September 9, 2017. As of December 31, 2019, the note was paid in full. On September 9, 2015 the Company received a total of $100,000 from an accredited investor in exchange for a two year note in the aggregate amount of $100,000 with interest accruing at 10%. The note holder is entitled to subscribe for and purchase from the company 210,772 paid and non-assessable post-reverse split shares of the Common Stock at the price of $0.4744455 per post-reverse split share (the “Warrant Exercise Price”) for a period of five (5) years commencing from the earlier of such time as that certain $100,000, 10% promissory note due September 9, 2017 has been fully repaid or the start of the Acceleration Period as defined in “The Note” or September 9, 2017. As of December 31, 2019, the note was paid in full. On May 9, 2016 the Company received a total of $75,000 from an accredited investor in exchange for a two year note in the aggregate amount of $75,000 with interest accruing at 10%. The note holder is entitled to subscribe for and purchase from the company 158,079 paid and non-assessable post-reverse split shares of the Common Stock at the price of $0.4744455 per post-reverse split share (the “Warrant Exercise Price”) for a period of five (5) years commencing from the earlier of such time as that certain $75,000, 10% promissory note due May 9, 2018 has been fully repaid or the start of the Acceleration Period as defined in “The Note” or May 9, 2018. As of December 31, 2019, the note was paid in full. On May 17, 2016 the Company received a total of $75,000 from an accredited investor in exchange for a two year note in the aggregate amount of $75,000 with interest accruing at 10%. The note holder is entitled to subscribe for and purchase from the company 158,079 paid and non-assessable shares of the Common Stock at the price of $0.4744455 per share (the “Warrant Exercise Price”) for a period of five (5) years commencing from the earlier of such time as that certain $75,000, 10% promissory note due May 17, 2018 has been fully repaid or the start of the Acceleration Period as defined in “The Note” or May 17, 2018. As of December 31, 2019, the note was paid in full. Warrants issued to Non-Employees Schedule of warrants Warrants Issued Weighted Average Exercise Price Weighted Average Contract Terms Years Balance as of December 31, 2020 316,158 0.47 0.36 Granted - - - Exercised - - - Expired - - - Balance as of September 30, 2021 316,158 0.47 0.12

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 14 – COMMITMENTS AND CONTINGENCIES Operating Leases The Company has several operating leases for an office and store lease in Fort Lauderdale, Florida and several locations in Oregon under arrangements classified as leases under ASC 842. Effective June 12, 2017, the Company leased the office space in Fort Lauderdale, Florida under a 5-year operating lease expiring June 30, 2022. The lease provides for increases in future minimum annual rental payments based on defined annual increase beginning with monthly payments of $4,017 and culminating in a monthly payment of $4,839. The total amount of rental payments due over the lease term is being charged to rent expense according to the straight-line method over the term of the lease. The lease was terminated on July 3, 2019 and the Company agreed to issue landlord 500,000 shares of common stock as penalty for early termination. Effective June 1, 2019, the Company leased the office space in Fort Lauderdale, Florida under a 2-year operating lease expiring May 31, 2021. The rental payment is $1,802 per month. The total amount of rental payments due over the lease term is being charged to rent expense according to the straight-line method over the term of the lease. Effective May 15, 2014, the Company leased an unit in Portland, Oregon under a 5-year operating lease expiring May 15, 2019. In May 2019, the lease had been extended to May 15, 2024. The lease provides for increases in future minimum annual rental payments based on defined annual increase beginning with monthly payments of $2,250 and culminating in a monthly payment of $2,632. The total amount of rental payments due over the lease term is being charged to rent expense according to the straight-line method over the term of the lease. The lease is now on a month-to-month basis. Effective June 1, 2015, the Company leased an unit in Salem, Oregon under a 5-year operating lease expiring May 31, 2020. The lease provides for increases in future minimum annual rental payments based on defined annual increase beginning with monthly payments of $3,584 and culminating in a monthly payment of $4,034. The total amount of rental payments due over the lease term is being charged to rent expense according to the straight-line method over the term of the lease. The lease is now on a month-to-month basis. Effective April 15, 2016, the Company leased an unit in Salem, Oregon under a 5-year operating lease expiring April 15, 2021. The lease provides for increases in future minimum annual rental payments based on defined annual increase beginning with monthly payments of $4,367 and culminating in a monthly payment of $4,915. The total amount of rental payments due over the lease term is being charged to rent expense according to the straight-line method over the term of the lease. The lease is now on a month-to-month basis. Effective April 15, 2016, the Company leased an unit in Salem, Oregon under a 5-year operating lease expiring April 15, 2021. The lease provides for increases in future minimum annual rental payments based on defined annual increase beginning with monthly payments of $4,617 and culminating in a monthly payment of $5,196. The total amount of rental payments due over the lease term is being charged to rent expense according to the straight-line method over the term of the lease. The lease is now on a month-to-month basis. The Company utilizes the incremental borrowing rate in determining the present value of lease payments unless the implicit rate is readily determinable. The Company used an estimated incremental borrowing rate of 9.32% to estimate the present value of the right of use liability. The Company has right-of-use assets of $278,638 and operating lease liabilities of $320,127 as of September 30, 2021. Operating lease expense for the nine months ended September 30, 2021 were $150,822. Due to the closure of 2 stores, the Company evaluated long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Hence, the Company have recorded $87,151 in impairment charges related to right-of-use assets during the year ended December 31, 2020. Schedule of commitments and contingencies Maturity of Lease Liabilities at September, 2021 Amount 2021 44,699 2022 120,960 2023 99,204 Later years 103,658 Total lease payments 368,520 Less: Imputed interest (48,394 ) Present value of lease liabilities $ 356,795

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	Note 15- SUBSEQUENT EVENTS Events that occur after the balance sheet date but before the financial statements were available to be issued must be evaluated for recognition or disclosure. The effects of subsequent events that provide evidence about conditions that existed at the balance sheet date are recognized in the accompanying financial statements. Subsequent events, which provide evidence about conditions that existed after the balance sheet date, require disclosure in the accompanying notes. Management evaluated the activity of the Corporation through the date the financial statements were issued, and concluded that no subsequent events have occurred that would require recognition in the financial statements or disclosure in the notes to the financial statements, other than those listed below. Sale of Eugene, Oregon Cannabis Facility for $1.325mm On October 12, 2021, KAYS completed the sale of its Eugene, Oregon Cannabis Production and Processing Facility for gross proceeds of $1,325,000, generating a cash influx of approximately $0.09 per share for the Company (the “ Eugene Warehouse Sale

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) under the accrual basis of accounting.
Reclassifications	Reclassifications Certain prior period amounts have been reclassified to conform to the current period presentation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Such estimates and assumptions impact both assets and liabilities, including but not limited to: net realizable value of accounts receivable and inventory, estimated useful lives and potential impairment of property and equipment, the valuation of intangible assets, estimate of fair value of share based payments and derivative liabilities, estimates of fair value of warrants issued and recorded as debt discount, estimates of tax liabilities and estimates of the probability and potential magnitude of contingent liabilities. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate could change in the near term due to one or more future non-conforming events. Accordingly, actual results could differ significantly from estimates.
Risks and Uncertainties	Risks and Uncertainties The Company’s operations are subject to risk and uncertainties including financial, operational, regulatory and other risks including the potential risk of business failure. The Company has experienced, and in the future expects to continue to experience, variability in its sales and earnings. The factors expected to contribute to this variability include, among others, (i) the uncertainty associated with the commercialization and ultimate success of the product, (ii) competition inherent at other locations where product is expected to be sold (iii) general economic conditions and (iv) the related volatility of prices pertaining to the cost of sales.
Fiscal Year	Fiscal Year The Company’s fiscal year-end is December 31.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of Kaya Holdings, Inc. and all wholly and majority-owned subsidiaries. All significant intercompany balances have been eliminated. Wholly-owned subsidiaries: · Alternative Fuels Americas, Inc. (a Florida corporation) · 34225 Kowitz Road, LLC (an Oregon LLC) Majority-owned subsidiaries: Kaya Brands International, Inc. (a Florida Corporation) Kaya Shalvah (“Kaya Farms Israel”, an Israeli corporation) majority owned subsidia y of KBI) Kaya Farms Greece, S.A. (a Greek Corporation) majority owned subsidiary of KBI) · Marijuana Holdings Americas, Inc. (a Florida corporation) o MJAI Oregon 1 LLC o MJAI Oregon 2 LLC (inactive) o MJAI Oregon 3 LLC (inactive) o MJAI Oregon 4 LLC (inactive) o MJAI Oregon 5 LLC
Non-Controlling Interest	Non-Controlling Interest The company owned 55% of Marijuana Holdings Americas until September 30, 2019. Starting October 1, 2019, Kaya Holding, Inc. owns 65% of Marijuana Holdings Americas, Inc. As of December 31, 2019 Kaya owns 65% of Marijuana Holdings Americas, Inc. The company owned 85% of Kaya Brands International, Inc. until July 31, 2020. Starting August 1, 2020, Kaya Holding, Inc. owns 65% of Kaya Brands International, Inc.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less. The Company had no cash equivalents.
Inventory	Inventory Inventory consists of finished goods purchased, which are valued at the lower of cost or market value, with cost being determined on the first-in, first-out method. The Company periodically reviews historical sales activity to determine potentially obsolete items and also evaluates the impact of any anticipated changes in future demand. Total Value of Finished goods inventory as of September 30, 2021 is $35,840 and $47,618 as of December 31, 2020. Inventory allowance and impairment were $0 and $0 as of September 30, 2021 and December 31, 2020, respectively.
Property and Equipment	Property and Equipment Property and equipment is stated at cost, less accumulated depreciation and is reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Depreciation of property and equipment is provided utilizing the straight-line method over the estimated useful lives, ranging from 5-30 years of the respective assets. Expenditures for maintenance and repairs are charged to expense as incurred. Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations.
Long-lived assets	Long-lived assets The Company reviews long-lived assets and certain identifiable intangibles held and used for possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In evaluating the fair value and future benefits of its intangible assets, management performs an analysis of the anticipated undiscounted future net cash flow of the individual assets over the remaining amortization period. The Company recognizes an impairment loss if the carrying value of the asset exceeds the expected future cash flows.
Accounting for the Impairment of Long-Lived Assets	Accounting for the Impairment of Long-Lived Assets We evaluate long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Upon such an occurrence, recoverability of assets to be held and used is measured by comparing the carrying amount of an asset to forecasted undiscounted net cash flows expected to be generated by the asset. If the carrying amount of the asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. For long-lived assets held for sale, assets are written down to fair value, less cost to sell. Fair value is determined based on discounted cash flows, appraised values or management's estimates, depending upon the nature of the assets.
Operating Leases	Operating Leases We lease our retail stores under non-cancellable operating leases. Most store leases include tenant allowances from landlords, rent escalation clauses and/or contingent rent provisions. We recognize rent expense on a straight-line basis over the lease term, excluding contingent rent, and record the difference between the amount charged to expense and the rent paid as a deferred rent liability.
Deferred Rent and Tenant Allowances	Deferred Rent and Tenant Allowances Deferred rent is recognized when a lease contains fixed rent escalations. We recognize the related rent expense on a straight-line basis starting from the date of possession and record the difference between the recognized rental expense and cash rent payable as deferred rent. Deferred rent also includes tenant allowances received from landlords in accordance with negotiated lease terms. The tenant allowances are amortized as a reduction to rent expense on a straight-line basis over the term of the lease starting at the date of possession.
Earnings Per Share	Earnings Per Share In accordance with ASC 260, Earnings per Share, the Company calculates basic earnings per share by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings per share are computed if the Company has net income; otherwise it would be anti-dilutive, and would result from the conversion of a convertible note.
ncome Taxes	I ncome Taxes The Company accounts for income taxes in accordance with ASC 740, Accounting for Income Taxes, as clarified by ASC 740-10, Accounting for Uncertainty in Income Taxes. Under this method, deferred income taxes are determined based on the estimated future tax effects of differences between the financial statement and tax basis of assets and liabilities given the provisions of enacted tax laws. Deferred income tax provisions and benefits are based on changes to the assets or liabilities from year to year. In providing for deferred taxes, the Company considers tax regulations of the jurisdictions in which the Company operates, estimates of future taxable income, and available tax planning strategies. If tax regulations, operating results or the ability to implement tax-planning strategies vary, adjustments to the carrying value of deferred tax assets and liabilities may be required. Valuation allowances are recorded related to deferred tax assets based on the “more likely than not” criteria of ASC 740. ASC 740-10 requires that the Company recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the “more-likely-than-not” threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: • Level 1 – Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. • Level 2 - Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. • Level 3 – Unobservable inputs reflecting the Company’s assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. Schedule of fair value of financial instruments Fair Value Measurements at September 30, 2021 Level 1 Level 2 Level 3 Assets Cash $ 56,266 $ - $ - Total assets 56,266 - - Liabilities Convertible debentures, net of discounts of $612,311 - - 6,899,406 Short term debt, net of discounts of $-0- - - - Derivative liability - - 8,102,629 Total liabilities - - 15,002,035 $ 56,266 $ - $ 15,002,035 Fair Value Measurements at December 31, 2020 Level 1 Level 2 Level 3 Assets Cash $ 43,162 $ - $ - Total assets 43,162 - - Liabilities Convertible debentures, net of discounts of $494,930 - - 6,762,817 Short term debt, net of discounts of $-0- - - - Derivative liability - - 17,328,904 Total liabilities - - 24,091,721 $ 43,162 $ - $ 24,091,721 The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expenses, other current assets, accounts payable & accrued expenses, certain notes payable and notes payable – related party, approximate their fair values because of the short maturity of these instruments. The Company accounts for its derivative liabilities, at fair value, on a recurring basis under level 3. See Note 7.
Embedded Conversion Features	Embedded Conversion Features The Company evaluates embedded conversion features within convertible debt under ASC 815 “Derivatives and Hedging” to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 “Debt with Conversion and Other Options” for consideration of any beneficial conversion feature.
Derivative Financial Instruments	Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of it financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Binomial option-pricing model to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. In July 2017, the FASB issued ASU 2017-11 Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivative and Hedging (Topic 815). Prior to this Update, an equity-linked financial instrument with a down round feature that otherwise is not required to be classified as a liability under the guidance in Topic 480 is evaluated under the guidance in Topic 815, Derivatives and Hedging, to determine whether it meets the definition of a derivative. If it meets that definition, the instrument (or embedded feature) is evaluated to determine whether it is indexed to an entity’s own stock as part of the analysis of whether it qualifies for a scope exception from derivative accounting. Generally, for warrants and conversion options embedded in financial instruments that are deemed to have a debt host (assuming the underlying shares are readily convertible to cash or the contract provides for net settlement such that the embedded conversion option meets the definition of a derivative), the existence of a down round feature results in an instrument not being considered indexed to an entity’s own stock. This results in a reporting entity being required to classify the freestanding financial instrument or the bifurcated conversion option as a liability, which the entity must measure at fair value initially and at each subsequent reporting date. The amendments in this Update revise the guidance for instruments with down round features in Subtopic 815-40, Derivatives and Hedging—Contracts in Entity’s Own Equity, which is considered in determining whether an equity-linked financial instrument qualifies for a scope exception from derivative accounting. An entity still is required to determine whether instruments would be classified in equity under the guidance in Subtopic 815-40 in determining whether they qualify for that scope exception. If they do qualify, freestanding instruments with down round features are no longer classified as liabilities and embedded conversion options with down round features are no longer bifurcated. For entities that present EPS in accordance with Topic 260, and when the down round feature is included in an equity-classified freestanding financial instrument, the value of the effect of the down round feature is treated as a dividend when it is triggered and as a numerator adjustment in the basic EPS calculation. This reflects the occurrence of an economic transfer of value to the holder of the instrument, while alleviating the complexity and income statement volatility associated with fair value measurement on an ongoing basis. Convertible instruments are unaffected by the Topic 260 amendments in this Update. The amendments in Part 1 of this Update are a cost savings relative to former accounting. This is because, assuming the required criteria for equity classification in Subtopic 815-40 are met, an entity that issued such an instrument no longer measures the instrument at fair value at each reporting period (in the case of warrants) or separately accounts for a bifurcated derivative (in the case of convertible instruments) on the basis of the existence of a down round feature. For convertible instruments with embedded conversion options that have down round features, applying specialized guidance such as the model for contingent beneficial conversion features rather than bifurcating an embedded derivative also reduces cost and complexity. Under that specialized guidance, the issuer recognizes the intrinsic value of the feature only when the feature becomes beneficial instead of bifurcating the conversion option and measuring it at fair value each reporting period. The amendments in Part II of this Update replace the indefinite deferral of certain guidance in Topic 480 with a scope exception. This has the benefit of improving the readability of the Codification and reducing the complexity associated with navigating the guidance in Topic 480. The Company adopted this new standard on January 1, 2019; however, the Company needs to continue the derivative liabilities due to variable conversion price on some of the convertible instruments. As such, it did not have a material impact on the Company’s consolidated financial statements.
Beneficial Conversion Feature	Beneficial Conversion Feature For conventional convertible debt where the rate of conversion is below market value, the Company records a "beneficial conversion feature" ("BCF") and related debt discount. When the Company records a BCF, the relative fair value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument (offset to additional paid in capital) and amortized to interest expense over the life of the debt.
Debt Issue Costs and Debt Discount	Debt Issue Costs and Debt Discount The Company may record debt issue costs and/or debt discounts in connection with raising funds through the issuance of debt. These costs may be paid in the form of cash, or equity (such as warrants). These costs are amortized to interest expense over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed.
Original Issue Discount	Original Issue Discount For certain convertible debt issued, the Company may provide the debt holder with an original issue discount. The original issue discount would be recorded to debt discount, reducing the face amount of the note and is amortized to interest expense over the life of the debt.
Extinguishments of Liabilities	Extinguishments of Liabilities The Company accounts for extinguishments of liabilities in accordance with ASC 860-10 (formerly SFAS 140) “Accounting for Transfers and Servicing of Financial Assets and Extinguishment of Liabilities”. When the conditions are met for extinguishment accounting, the liabilities are derecognized and the gain or loss on the sale is recognized.
Stock-Based Compensation - Employees	Stock-Based Compensation - Employees The Company accounts for its stock-based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB Accounting Standards Codification. Pursuant to paragraph 718-10-30-6 of the FASB Accounting Standards Codification, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. If the Company is a newly formed corporation or shares of the Company are thinly traded, the use of share prices established in the Company’s most recent private placement memorandum (based on sales to third parties) (“PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. The fair value of share options and similar instruments is estimated on the date of grant using a Binomial Option Model option-pricing valuation model. The ranges of assumptions for inputs are as follows: • Expected term of share options and similar instruments: The expected life of options and similar instruments represents the period of time the option and/or warrant are expected to be outstanding. Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and employees’ expected exercise and post-vesting employment termination behavior into the fair value (or calculated value) of the instruments. Pursuant to paragraph 718-10-S99-1, it may be appropriate to use the simplified method, i.e., expected term = ((vesting term + original contractual term) / 2), if (i) A company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term due to the limited period of time its equity shares have been publicly traded; (ii) A company significantly changes the terms of its share option grants or the types of employees that receive share option grants such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term; or (iii) A company has or expects to have significant structural changes in its business such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term. The Company uses the simplified method to calculate expected term of share options and similar instruments as the company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term. • Expected volatility of the entity’s shares and the method used to estimate it. Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index. The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility. If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. • Expected annual rate of quarterly dividends. An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends. The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments. • Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments. Generally, all forms of share-based payments, including stock option grants, warrants and restricted stock grants and stock appreciation rights are measured at their fair value on the awards’ grant date, based on estimated number of awards that are ultimately expected to vest. The expense resulting from share-based payments is recorded in general and administrative expense in the statements of operations.
Stock-Based Compensation – Non-Employees	Stock-Based Compensation – Non-Employees Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation: Improvement to Nonemployee Share-Based Payment Accounting (Topic 718). The ASU supersedes ASC 505-50, Equity-Based Payment to Non-Employment and expends the scope of the Topic 718 to include stock-based payments granted to non-employees. Under the new guidance, the measurement date and performance and vesting conditions for stock-based payments to non-employees are aligned with those of employees, most notably aligning the award measurement date with the grant date of an award. The new guidance is required to be adopted using the modified retrospective transition approach. The Company adopted the new guidance effective January 1, 2019, with an immaterial impact on its financial statements and related disclosures. The fair value of share options and similar instruments is estimated on the date of grant using a Binomial option-pricing valuation model. The ranges of assumptions for inputs are as follows: • Expected term of share options and similar instruments: Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and holder’s expected exercise behavior into the fair value (or calculated value) of the instruments. The Company uses historical data to estimate holder’s expected exercise behavior. If the Company is a newly formed corporation or shares of the Company are thinly traded the contractual term of the share options and similar instruments is used as the expected term of share options and similar instruments as the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term. • Expected volatility of the entity’s shares and the method used to estimate it. Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index. The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility. If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market. • Expected annual rate of quarterly dividends. An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends. The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments. • Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments.
Revenue Recognition	Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606 – Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies by applying the following steps: (1) identifying the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. To confirm, all of our OLCC licensed cannabis retail sales operations are conducted and operated on a “cash and carry” basis- product(s) from our inventory accounts are sold to the customer(s) and the customer settles the account at time of receipt of product via cash payment at our retail store; the transaction is recorded at the time of sale in our point of sale software system. Revenue is only reported after product has been delivered to the customer and the customer has paid for the product with cash. To date the only other revenue we have received is for ATM transactions and revenue from this activity is only reported after we receive payment via check from the ATM service provider company.
Cost of Sales	Cost of Sales Cost of sales represents costs directly related to the purchase of goods and third party testing of the Company’s products.
Related Parties	Related Parties The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to Section 850-10-20 the related parties include a. affiliates of the Company; b. Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The consolidated financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a. the nature of the relationship(s) involved; b. a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.
Contingencies	Contingencies The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, consolidated financial position, and consolidated results of operations or consolidated cash flows.
Uncertain Tax Positions	Uncertain Tax Positions The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the provisions of Section 740-10-25 for the reporting period ended September 30, 2021.
Subsequent Events	Subsequent Events The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements are issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the effect of recently issued standards that are not yet effective will not have a material effect on its consolidated financial position or results of operations upon adoption. In August 2020, the FASB issued ASU 2020-06, “Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815 – 40)”

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION (Tables)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Schedule of fair value of financial instruments	Schedule of fair value of financial instruments Fair Value Measurements at September 30, 2021 Level 1 Level 2 Level 3 Assets Cash $ 56,266 $ - $ - Total assets 56,266 - - Liabilities Convertible debentures, net of discounts of $612,311 - - 6,899,406 Short term debt, net of discounts of $-0- - - - Derivative liability - - 8,102,629 Total liabilities - - 15,002,035 $ 56,266 $ - $ 15,002,035 Fair Value Measurements at December 31, 2020 Level 1 Level 2 Level 3 Assets Cash $ 43,162 $ - $ - Total assets 43,162 - - Liabilities Convertible debentures, net of discounts of $494,930 - - 6,762,817 Short term debt, net of discounts of $-0- - - - Derivative liability - - 17,328,904 Total liabilities - - 24,091,721 $ 43,162 $ - $ 24,091,721

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	Schedule of property, plant and equipment September 30, 2021 December 31, 2020 (Unaudited) (Audited) ATM Machine $ 5,600 $ 5,600 Computer 18,990 18,990 Furniture & Fixtures 43,466 43,466 HVAC 41,768 41,768 Land 697,420 697,420 Leasehold Improvements 142,979 142,979 Machinery and Equipment 312,331 312,331 Sign 12,758 12,758 Structural 1,017,359 1,017,359 Vehicle 51,872 79,744 Total 2,344,543 2,372,415 Less: Accumulated Depreciation (612,311) (547,469) Property, Plant and Equipment - net $ 1,732,232 $ 1,824,946

NON-CURRENT ASSETS (Tables)

NON-CURRENT ASSETS (Tables)	9 Months Ended
	Sep. 30, 2021
Non-current Assets
Schedule of non current assets	Schedule of non current assets 30-Sep-21 31-Dec-20 (Unaudited) (Audited) Rent Deposits $ 11,016 $ 11,016 Security Deposits 6,241 5,491 Down Payment 66,080 0 Non-Current Assets $ 83,337 $ 16,507

CONVERTIBLE DEBT (Tables)

CONVERTIBLE DEBT (Tables)	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Convertible Debt	Convertible Debt Convertible Debt Summary Debt Type Debt Classification Interest Rate Due Date Ending CT LT 9/30/2021 12/31/2020 A Convertible X 10.0% 1-Jan-17 25,000 $ 25,000 B Convertible X 8.0% 1-Jan-24 82,391 82,391 C Convertible X 8.0% 1-Jan-24 41,195 41,195 D Convertible X 8.0% 1-Jan-24 262,156 262,156 O Convertible X 8.0% 1-Jan-24 136,902 136,902 P Convertible X 8.0% 1-Jan-24 66,173 66,173 Q Convertible X 8.0% 1-Jan-24 65,274 65,274 S Convertible X 8.0% 1-Jan-24 63,205 63,205 T Convertible X 8.0% 1-Jan-24 313,634 313,634 BB Convertible X 10.0% 1-Jan-20 - 50,000 CC Convertible X 10.0% 1-Jan-20 100,000 100,000 KK Convertible X 8.0% 1-Jan-24 188,000 188,000 LL Convertible X 8.0% 1-Jan-24 749,697 749,697 MM Convertible X 8.0% 1-Jan-24 124,690 124,690 NN Convertible X 8.0% 1-Jan-24 622,588 622,588 OO Convertible X 8.0% 1-Jan-24 620,908 620,908 PP Convertible X 8.0% 1-Jan-24 611,428 611,428 QQ Convertible X 8.0% 1-Jan-24 180,909 180,909 RR Convertible X 8.0% 1-Jan-24 586,804 586,804 SS Convertible X 8.0% 1-Jan-24 174,374 174,374 TT Convertible X 8.0% 1-Jan-24 345,633 345,633 UU Convertible X 8.0% 1-Jan-24 171,304 171,304 VV Convertible X 8.0% 1-Jan-24 121,727 113,322 XX Convertible X 8.0% 1-Jan-24 112,734 112,734 YY Convertible X 8.0% 1-Jan-24 173,039 173,039 ZZ Convertible X 8.0% 1-Jan-24 166,603 166,603 AAA Convertible X 8.0% 1-Jan-24 104,641 104,641 BBB Convertible X 8.0% 1-Jan-24 87,066 87,066 CCC Convertible X 8.0% 1-Jan-24 - 25,000 DDD Convertible X 8.0% 1-Jan-24 75,262 75,262 EEE Convertible X 8.0% 1-Jan-24 160,619 160,619 GGG Convertible X 8.0% 1-Jan-24 79,422 79,422 HHH Convertible X 8.0% 1-Jan-24 - 35,000 JJJ Convertible X 8.0% 1-Jan-24 52,455 52,455 LLL Convertible X 8.0% 1-Jan-24 77,992 77,992 MMM Convertible X 8.0% 1-Jan-24 51,348 51,348 PPP Convertible X 8.0% 1-Jan-24 95,979 95,979 RRR Convertible X 8.0% 1-Jan-24 - 15,000 SSS Convertible X 8.0% 1-Jan-24 75,000 75,000 TTT Convertible X 8.0% 1-Jan-24 80,000 80,000 UUU Convertible X 8.0% 1-Jan-24 - 20,000 VVV Convertible X 8.0% 1-Jan-24 75,000 75,000 WWW Convertible X 8.0% 1-Jan-24 60,000 - XXX Convertible X 8.0% 1-Jan-24 100,000 - YYY Convertible X 8.0% 1-Jan-24 50,000 - ZZZ Convertible X 8.0% 1-Jan-24 40,000 - AAAA Convertible X 8.0% 1-Jan-24 66,000 - Total Convertible Debt 7,437,152 7,257,747 Less: Discount (537,746) (494,930) Convertible Debt, Net of Discounts $ 6,899,406 $ 6,762,817 Convertible Debt, Net of Discounts, Current $ 125,000 $ 363,243 Convertible Debt, Net of Discounts, Long-term $ 6,774,406 $ 6,399,574

NON-CONVERTIBLE DEBT (Tables)

NON-CONVERTIBLE DEBT (Tables)	9 Months Ended
	Sep. 30, 2021
Non-convertible Debt
Non-related party	Non-related party September 30, 2021 December 31, 2020 Note 5 9,312 9,312 Note BBBB 55,000 - Note CCCC 150,000 - Total Non-Convertible Debt 214,312 9,312
Related Party	Related Party B-Related Party Loan payable - Stockholder, 0%, Due December 31, 2021 (1) $ 250,000 $ 250,000 $ 250,000 $ 250,000

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2021
Derivative Liabilities
Derivative liabilities	Derivative liabilities Balance as of December 31, 2020 $ 17,328,904 Initial 882,080 Change in Derivative Values (9,825,029) Conversion of debt-reclass to APIC (283,326) Balance as of September 30, 2021 $ 8,102,629

WARRANTS (Tables)

WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2021
Warrants
Schedule of warrants	Schedule of warrants Warrants Issued Weighted Average Exercise Price Weighted Average Contract Terms Years Balance as of December 31, 2020 316,158 0.47 0.36 Granted - - - Exercised - - - Expired - - - Balance as of September 30, 2021 316,158 0.47 0.12

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Schedule of commitments and contingencies	Schedule of commitments and contingencies Maturity of Lease Liabilities at September, 2021 Amount 2021 44,699 2022 120,960 2023 99,204 Later years 103,658 Total lease payments 368,520 Less: Imputed interest (48,394 ) Present value of lease liabilities $ 356,795

LIQUIDITY AND GOING CONCERN (De

LIQUIDITY AND GOING CONCERN (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net Income (Loss) Attributable to Parent	$ 7,608,398	$ (15,482,804)
[custom:NetLoss]		$ 15,482,804
Working Capital Deficiency	$ 11,950,359

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICES AND BASIS OF PRESENTATION -Fair Value of Financial Instruments (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Dec. 31, 2019
Defined Benefit Plan Disclosure [Line Items]
Cash	$ 56,266	$ 43,162	$ 60,127	$ 86,967
Convertible debentures, net of discounts	6,899,406	6,762,817
Derivative liability	8,102,629	17,328,904
Total Liabilities	19,031,990	27,224,905
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Cash	56,266	43,162
Total Assets	56,266	43,162
Convertible debentures, net of discounts
Short term debt, net of discounts
Derivative liability
Total Liabilities	56,266	43,162
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Cash
Total Assets
Convertible debentures, net of discounts
Short term debt, net of discounts
Derivative liability
Total Liabilities
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Cash
Total Assets
Convertible debentures, net of discounts	6,899,406	6,762,817
Short term debt, net of discounts
Derivative liability	8,102,629	17,328,904
Total Liabilities	$ 15,002,035	$ 24,091,721

Schedule of property, plant and

Schedule of property, plant and equipment (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
ATM Machine	$ 5,600	$ 5,600
Computer	18,990	18,990
Furniture & Fixtures	43,466	43,466
HVAC	41,768	41,768
Land	697,420	697,420
Leasehold Improvements	142,979	142,979
Machinery and Equipment	312,331	312,331
Sign	12,758	12,758
Structural	1,017,359	1,017,359
Vehicle	51,872	79,744
Total	2,344,543	2,372,415
Less: Accumulated Depreciation	(612,311)	(547,469)
Property, Plant and Equipment - net	$ 1,732,232	$ 1,824,946

Schedule of non current assets

Schedule of non current assets (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Non-current Assets
Rent Deposits	$ (11,016)	$ (11,016)
Security Deposits	6,241	5,491
Down Payment	66,080	0
Non-Current Assets	$ 83,337	$ 16,507

Convertible Debt (Details)

Convertible Debt (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Convertible debentures, net of discounts	$ 6,899,406	$ 6,762,817
Tota lConvertible Debt	7,437,152	7,257,747
Convertible Notes Payable Long Term Net Of Discounts	(537,746)	(494,930)
Convertible Notes Payable Net Of Discount	125,000	363,243
Total Convertible Debt, Net of Discounts	$ 6,774,406	6,399,574
Convertible Debt A [Member]
Debt Instrument [Line Items]
Interest Rate	10.00%
Debt Instrument, Maturity Date	Jan. 1, 2017
Convertible debentures, net of discounts	$ 25,000	25,000
Convertible Debt B [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 82,391	82,391
Convertible Debt C [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 41,195	41,195
Convertible Debt D [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 262,156	262,156
Convertible Debt O [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 136,902	136,902
Convertible Debt P [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 66,173	66,173
Convertible Debt Q [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 65,274	65,274
Convertible Debt S [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 63,205	63,205
Convertible Debt T [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 313,634	313,634
Convertible Debtb B [Member]
Debt Instrument [Line Items]
Interest Rate	10.00%
Debt Instrument, Maturity Date	Jan. 1, 2020
Convertible debentures, net of discounts		50,000
Convertible Debt C C [Member]
Debt Instrument [Line Items]
Interest Rate	10.00%
Debt Instrument, Maturity Date	Jan. 1, 2020
Convertible debentures, net of discounts	$ 100,000	100,000
Convertible Debt K K [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 188,000	188,000
Convertible Debt L L [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 749,697	749,697
Convertible Debt M M [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 124,690	124,690
Convertible Debt N N [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 622,588	622,588
Convertible Debt O O [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 620,908	620,908
Convertible Debt P P [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 611,428	611,428
Convertible Debt Q Q [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 180,909	180,909
Convertible Debt R R [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 586,804	586,804
Convertible Debt S S [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 174,374	174,374
Convertible Debt T T [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 345,633	345,633
Convertible Debt U U [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 171,304	171,304
Convertible Debt V V [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 121,727	113,322
Convertible Debt X X [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 112,734	112,734
Convertible Debt Y Y [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 173,039	173,039
Convertible Debt Z Z [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 166,603	166,603
Convertible Debt A A A [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 104,641	104,641
Convertible Debtb B B [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 87,066	87,066
Convertible Debt C C C [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts		25,000
Convertible Debt D D D [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 75,262	75,262
Convertible Debt E E E [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 160,619	160,619
Convertible Debt G G G [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 79,422	79,422
Convertible Debt H H H [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts		35,000
Convertible Debt J J J [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 52,455	52,455
Convertible Debt L L L [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 77,992	77,992
Convertible Debt M M M [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 51,348	51,348
Convertible Debt P P P [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 95,979	95,979
Convertible Debt R R R [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts		15,000
Convertible Debt S S S [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible Debt W S S S [Member]
Debt Instrument [Line Items]
Convertible debentures, net of discounts	$ 75,000	75,000
Convertible Debt T T T [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 80,000	80,000
Convertible Debt U U U [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts		20,000
Convertible Debt V V V [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 75,000	75,000
Convertible Debt W W W [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 60,000
Convertible Debt X X X [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 100,000
Convertible Debt Y Y Y [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 50,000
Convertible Debt Z Z Z [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 40,000
Convertible Debt A A A A [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Debt Instrument, Maturity Date	Jan. 1, 2024
Convertible debentures, net of discounts	$ 66,000

Non-related party (Details)

Non-related party (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Line of Credit Facility [Line Items]
Non-related party	$ 214,312	$ 9,312
Note Payable 5 [Member]
Line of Credit Facility [Line Items]
Non-related party	9,312	$ 9,312
Note Payable B B B B [Member]
Line of Credit Facility [Line Items]
Non-related party	55,000
Note Payable C C C C [Member]
Line of Credit Facility [Line Items]
Non-related party	$ 150,000

Related Party (Details)

Related Party (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
B Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Loan payable - Stockholder, 0%, Due December 31, 2021 (1)	$ 250,000	$ 250,000

Derivative liabilities (Details

Derivative liabilities (Details)	9 Months Ended
	Sep. 30, 2021USD ($)
Derivative Liabilities
Balance as of December 31, 2020	$ 17,328,904
Initial	882,080
ChangeInDerivativeLiabilities	(9,825,029)
Conversion Of Debtreclas To Apic	(283,326)
Balance as of December 31, 2020	$ 8,102,629

Schedule of warrants (Details)

Schedule of warrants (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Warrants
Number of Warrants Outstanding, Beginning	316,158
Weighted Average Exercise Price, Beginning	$ 0.47
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	1 month 13 days	4 months 9 days
Number of Warrants, Granted
Weighted Average Exercise Price, Granted
Number of Warrants, Exercised
Weighted Average Exercise Price, Exercised
Number of Warrants, Expired
Number of Warrants Outstanding, Ending	316,158	316,158
Weighted Average Exercise Price, Ending	$ 0.47	$ 0.47

Schedule of commitments and con

Schedule of commitments and contingencies (Details)	Sep. 30, 2021USD ($)
Commitments and Contingencies Disclosure [Abstract]
2021	$ 44,699
2022	120,960
2023	99,204
Later years	103,658
Total lease payments	368,520
Less: Imputed interest	(48,394)
Present value of lease liabilities	$ 356,795