NutraLife BioSciences (NLBS) 10-Q 14 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Nov. 12, 2019
Document And Entity Information
Entity Registrant Name	NUTRALIFE BIOSCIENCES, INC
Entity Central Index Key	0001563463
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Sep. 30, 2019
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		140,847,294

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Current Assets:
Cash and cash equivalents	$ 207,259	$ 419,975
Accounts receivable, net of allowance for doubtful accounts	77,921	43,503
Inventories	713,741	291,040
Prepaid and other current assets	479	115,004
Total current assets	999,400	869,522
Property and equipment, net	2,339,841	925,807
Operating lease right-of-use assets	784,000
Intangible assets	714,640
Other assets	203,915	35,000
Total Assets	5,041,853	1,830,329
Current Liabilities:
Accounts payable	157,670	243,503
Accrued expenses	452,656	468,838
Customer deposits		84,686
Liability for stock to be issued	265,500
Current portion of capital leases	24,000	3,836
Current portion of operating lease liability	214,000
Current portion of convertible promissory note payable	742,000
Convertible notes, net of unamortized discount		199,600
Total current liabilities	1,855,826	1,000,463
Liabilities:
Convertible promissory note payable to shareholder, net of unamortized discount of $79,868 and current portion	178,132
Operating lease liability, net of current portion	614,410
Capital leases, net of current portion	38,705	14,614
Total liabilities	2,687,073	1,015,077
Commitments and contingencies
Stockholders' Equity
Preferred stock; $0.0001 par value, authorized 10,000 shares; no shares issued and outstanding
Common stock; $0.0001 par value, 499,990,000 authorized shares; 140,063,383 and 97,315,941 shares issued and outstanding	14,015	9,732
Additional paid-in-capital	39,945,579	35,638,980
Accumulated deficit	(37,604,814)	(34,833,460)
Total stockholders' equity	2,354,780	815,252
Total Liabilities and Stockholders' Equity	$ 5,041,853	$ 1,830,329

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Condensed Consolidated Balance Sheets
Accounts receivable, net of allowance for doubtful accounts	$ 31,000
Convertible notes, net of unamortized discount	280,400
Convertible promissory note payable net of unamortized discount	$ 79,868
Stockholders' Equity
Preferred stock, shares par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000	10,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, shares par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	499,990,000	499,990,000
Common stock, shares issued	140,063,383	97,315,941
Common stock, shares outstanding	140,063,383	97,315,941

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Condensed Consolidated Statements of Operations (Unaudited)
Net revenue	$ 527,392	$ 1,062,146	$ 1,966,628	$ 2,870,462
Cost of goods sold	460,906	775,191	1,251,033	1,503,468
Gross profit	66,486	286,955	715,595	1,366,994
Operating expenses
Noncash compensation	112,676	183,453	385,757	1,167,290
General and administrative	823,570	774,846	2,639,880	1,607,244
Depreciation and amortization		10,824	88,124	96,852
Total operating expenses	936,246	969,123	3,113,761	2,871,386
Loss from operations	(869,760)	(682,168)	(2,398,166)	(1,504,392)
Other income (expenses)
Other income (expense)	19,590	8,928	(6,290)	12,537
Induced debt conversion loss				(18,004)
Loss on stock settlement of accounts payable
Finance costs	(76,996)	(43,887)	(366,897)	(44,374)
Total other expense	(57,406)	(34,959)	(373,187)	(49,841)
Net loss before income taxes	(927,166)	(717,127)	(2,771,353)	(1,554,233)
Income tax expense
Net loss	$ (927,166)	$ (717,127)	$ (2,771,353)	$ (1,554,233)
Loss per weighted average common share - basic and diluted	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.02)
Number of weighted average shares outstanding - basic and diluted	134,242,843	88,635,101	124,667,664	85,997,383

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($)	Total	Preferred Stock Shares	Common Stock Shares	APIC	Accumulated Deficit
Balance, shares at Jan. 01, 2018		1,000	81,448,561
Balance, amount at Jan. 01, 2018	$ 660,524		$ 8,144	$ 33,411,300	$ (32,758,920)
Shares issued for services, shares			1,500,000
Net loss	(614,452)				(614,452)
Shares issued to settle accounts payable, shares			169,159
Shares issued to acquire fixed assets, shares			2,000,000
Shares issued for services, amount	390,469		$ 150	390,319
Shares issued to settle accounts payable, amount	49,494		17	49,477
Shares issued to acquire fixed assets, amount	569,200		$ 200	569,000
Balance, shares Balance, shares at Mar. 31, 2018		1,000	85,117,720
Balance, amount at Mar. 31, 2018	1,055,235		$ 8,511	34,420,096	(33,373,372)
Shares issued for services, shares			1,649,300
Net loss	(222,655)				(222,655)
Shares issued for services, amount	340,718		$ 165	340,553
Balance, shares Balance, shares at Jun. 30, 2018		1,000	86,767,020
Balance, amount at Jun. 30, 2018	1,173,298		$ 8,676	34,760,649	(33,596,027)
Shares issued for cash, shares			260,000
Shares issued for services, shares			1,040,049
Net loss	(717,127)				(717,127)
Shares issued for issuance of debt, shares			2,000,000
Warrants on convertible debt	114,161			114,161
Beneficial conversion feature on convertible debt	18,888			18,888
Shares issued for cash, amount	43,332		26	43,306
Shares issued for services, amount	194,235		104	194,131
Shares issued for issuance of debt, amount	190,476		$ 200	190,276
Balance, shares Balance, shares at Sep. 30, 2018		1,000	90,067,069
Balance, amount at Sep. 30, 2018	1,017,263		$ 9,006	35,321,411	(34,313,154)
Balance, amount at Dec. 31, 2018	815,252
Balance, shares Balance, shares at Mar. 31, 2019		1,000	128,217,283
Balance, amount at Mar. 31, 2019	2,629,460		$ 12,823	38,738,690	(36,122,053)
Balance, amount at Dec. 31, 2018	815,252
Net loss	(2,771,353)
Balance, shares Balance, shares at Sep. 30, 2019		1,000	140,063,383
Balance, amount at Sep. 30, 2019	2,354,780		$ 14,015	39,945,579	(37,604,814)
Balance, shares at Jan. 01, 2019		1,000	97,315,941
Balance, amount at Jan. 01, 2019	815,252		$ 9,732	35,638,980	(34,833,460)
Shares issued for cash, shares			28,055,061
Share issued in connection with purchase of intangible assets, shares			1,800,000
Shares issued in connection with debt financing, shares			100,000
Shares issued for services, shares			946,281
Debt settled throught the issuance of stock	380,000			380,000
Net loss	(1,288,593)				(1,288,593)
Shares issued for cash, amount	2,224,480		2,806	2,221,674
Share issued in connection with purchase of intangible assets, amount	319,140		180	318,960
Shares issued in connection with debt financing, amount	18,600		10	18,590
Shares issued for services, amount	160,581		$ 95	160,486
Balance, shares Balance, shares at Mar. 31, 2019		1,000	128,217,283
Balance, amount at Mar. 31, 2019	2,629,460		$ 12,823	38,738,690	(36,122,053)
Shares issued for cash, shares			2,588,535
Shares issued in connection with debt financing, shares			1,000,000
Shares issued for services, shares			1,375,000
Net loss	(555,595)				(555,595)
Shares issued to pay accounts payable, shares			434,000
Shares issued for cash, amount	220,004		$ 263	219,741
Shares issued in connection with debt financing, amount	191,000		100	190,900
Shares issued for services, amount	155,894		140	155,754
Shares issued to pay accounts payable, amount	43,401		$ 44	43,357
Balance, shares Balance, shares at Jun. 30, 2019		1,000	133,614,818
Balance, amount at Jun. 30, 2019	2,684,164		$ 13,370	39,348,442	(36,677,648)
Shares issued for cash, shares			5,529,414
Shares issued in connection with debt financing, shares			50,000
Shares issued for services, shares			369,151
Net loss	(927,166)				(927,166)
Shares issued to settle accounts payable, shares			500,000
Shares issued for cash, amount	470,000		$ 553	469,447
Shares issued in connection with debt financing, amount	8,500		5	8,495
Shares issued for services, amount	69,282		37	69,245
Shares issued to settle accounts payable, amount	50,000		$ 50	49,950
Balance, shares Balance, shares at Sep. 30, 2019		1,000	140,063,383
Balance, amount at Sep. 30, 2019	$ 2,354,780		$ 14,015	$ 39,945,579	$ (37,604,814)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
OPERATING ACTIVITIES
Net loss	$ (2,771,353)	$ (1,554,233)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	88,124	96,852
Stock compensation and consulting services	385,757	945,309
Stock issued in connection with finance costs	27,100
Amortization of prepaid compensation		221,981
Amortization of debt discount	200,532	24,030
Bad Debts		84,183
Loss on stock settlement of accounts payable		18,004
Changes in operating assets and liabilities:
(Increase) in accounts receivable	(34,418)	(104,720)
(Increase) in inventories	(422,701)	(267,411)
Decrease in prepaid expenses	231,904	372
Increase in accounts payable	7,569	236,387
(Decrease) increase in lease liability	(50,941)
(Decrease) increase in accrued expenses	(16,182)	215,497
(Decrease) increase in customer deposits	(84,686)	202,832
Net Cash (Used in) Provided by Operating Activities	(2,439,295)	119,083
INVESTING ACTIVITIES
Acquisition of intellectual property	(130,000)
Purchases of property and equipment	(1,457,903)	(505,173)
Net Cash Used in Investing Activities	(1,587,903)	(505,173)
FINANCING ACTIVITIES
Proceeds from shareholder note payable	1,000,000
Proceeds from convertible debt		380,000
Common shares issued for cash	2,914,482	43,332
Payments on notes payable	(100,000)
Net Cash Provided by Financing Activities	3,814,483	423,332
NET CHANGE IN CASH AND CASH EQUIVALENTS	(212,716)	37,242
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	419,975	172,948
CASH AND CASH EQUIVALENTS AT END OF PERIOD	207,259	210,190
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid for interest		487
SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES
Shares issued and issuable for the acquisition of intellectual property	584,640
Debt converted to equity	380,000
Property and equipment purchased with debt	$ 51,194	$ 19,179
Shares issued for commissions		106,638
Shares issued for the purchase of property and equipment		569,200
Shares issued for prepaid services		$ 54,750
Shares issued to settle accounts payable	93,402	49,494
Shares issued in connection with finance costs	$ 218,100

NATURE OF OPERATIONS AND CONSOL

NATURE OF OPERATIONS AND CONSOLIDATION	9 Months Ended
	Sep. 30, 2019
NATURE OF OPERATIONS AND CONSOLIDATION
Note 1 - NATURE OF OPERATIONS AND CONSOLIDATION	NutraLife BioSciences, Inc. F/K/A NutraFuels, Inc. (“We and the Company”) is a developer, manufacturer and distributor of nutraceutical and CBD sprays, tinctures and related products and is engaged in the cultivation, processing and distribution of hemp in Wisconsin where it holds licenses to grow and cultivate hemp.

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2019
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Note 2 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with Generally Accepted Accounting Principles ("GAAP") in the United States of America ("U.S.") as promulgated by the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") and with the rules and regulations of the U.S Securities and Exchange Commission ("SEC"). In our opinion, the accompanying unaudited condensed consolidated financial statements contain all adjustments (which are of a normal recurring nature) necessary for a fair presentation. Interim results are not necessarily indicative of results for a full year. Therefore, the interim unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements contained in the Company’s Annual Report on Form 10-K. Principles of Consolidation The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Precision Analytic Testing, LLC, NutraDerma Technologies, Inc., PhytoChem Technologies, Inc. and TransDermalRX, Inc. We operate as one reportable segment. All intercompany transactions and balances have been eliminated in consolidation. Use of Estimates The preparation of the condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. Cash and Equivalents Cash equivalents are highly liquid investments with an original maturity of three months or less. The Company had no cash equivalents at September 30, 2019 and December 31, 2018. The Company maintains its cash in bank deposit accounts, which may, at times, exceed federally insured limits. The Company had cash balances in excess of FDIC insured limits of $0 and approximately $170,000 at September 30, 2019 and December 31, 2018, respectively. Inventories Inventories are stated at cost utilizing the weighted average method of valuation and consist of raw materials and finished goods. The Company reduces inventory on hand to its net realizable value on an item-by-item basis when it is apparent that the expected realizable value of an inventory item falls below its original cost. A charge to cost of sales results when the estimated net realizable value of specific inventory items declines below cost. Management regularly reviews the Company's inventories for such declines in value. Allowance for Doubtful Accounts We establish the existence of bad debts through a review of several factors including historical collection experience, current aging status of the customer accounts, and financial condition of our customers. The allowance for doubtful accounts is $31,000 for periods ended September 30, 2019 and December 31, 2018, respectively. Property and Equipment All property and equipment are recorded at cost and depreciated over their estimated useful lives, generally three, seven and twelve years, using the straight-line method. Upon sale or retirement, the cost and related accumulated depreciation are eliminated from their respective accounts, and the resulting gain or loss is included in the results of operations. Repairs and maintenance charges, which do not increase the useful lives of the assets, are charged to operations as incurred. Leasehold improvements are amortized over their estimated useful lives or the remaining term of the lease, whichever is shorter. Impairment of Long‑Lived Assets A long‑lived asset is tested for impairment whenever events or changes in circumstances indicate that its carrying value amount may not be recoverable. An impairment loss is recognized when the carrying amount of the asset exceeds the sum of the undiscounted cash flows resulting from its use and eventual disposition. The impairment loss is measured as the amount by which the carrying amount of the long‑lived assets exceeds its fair value. Impairment charges would be included with costs and expenses in the Company's condensed consolidated statements of operations and would result in reduced carrying amounts of the related assets on the Company's condensed consolidated balance sheets. No adjustments were made to long-lived assets during the period ended September 30, 2019, as a result of management's assessments. Advertising Advertising costs are charged to operations as incurred and are included in operating expenses. The amounts charged for the nine-month periods ended September 30, 2019 and 2018 totaled approximately $254,000 and $0, respectively. Revenue Recognition The Company adopted ASU 2014-09, “Revenue from Contracts with Customers” on January 1, 2018, using the modified retrospective method, which did not have a material impact on the timing and amount of product revenues. The new revenue recognition standard prescribes a five-step model that focuses on transfer of control and entitlement to payment when determining the amount of revenue to be recognized. Under the new guidance, an entity is required to perform the following five steps: (1) identify the contract(s) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when (or as) the entity satisfies a performance obligation. The Company generates revenues from the sale of products. The product is invoiced, and the revenue is recognized upon shipment and once transfer of risk has passed to the customer, which is the point at which the Company has satisfied its performance obligation. The Company’s revenues accounted for under ASC 606 do not require significant estimates or judgements based on the nature of the Company’s revenue. The company’s contracts do not include multiple performance obligations or variable consideration. Income Taxes The Company follows the provisions of ASC 740‑10, Accounting for Uncertain Income Tax Positions. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740‑10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more‑likely‑than‑not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying consolidated balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company has no amounts accrued for interest or penalties as of September 30, 2019 and December 31, 2018, respectively. The Company is no longer subject to examination by taxing authorities for years before December 31, 2014. The company does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Company has received no notice of audit or any notifications from the IRS for any of the open tax years. Net Loss Per Share Basic loss per share excludes dilution and is computed by dividing the loss attributable to stockholders by the weighted-average number of shares outstanding for the period. Diluted loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that shared in the earnings of the Company. Diluted loss per share is computed by dividing the loss available to stockholders by the weighted average number of shares outstanding for the period and dilutive potential shares outstanding unless consideration of such dilutive potential shares would result in anti-dilution. Financial Instruments and Fair Value Measurements The carrying value of the Company’s current condensed consolidated financial instruments, which include cash and cash equivalents, accounts payable and accrued liabilities approximates their fair values because of the short‑term maturities of these instruments. FASB ASC 820 Fair Value Measurement clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. It also requires disclosure about how fair value is determined for assets and liabilities and establishes a hierarchy for which these assets and liabilities must be grouped, based on significant levels of inputs as follows: · Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets that the Company has the ability to access as of the measurement date. · Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. · Level 3: Significant unobservable inputs that reflect the Company’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Related Party Transactions All transactions with related parties are in the normal course of operations and are measured at the exchange amount. Leases Effective January 1, 2019, the Company adopted the requirements of FASB ASU 2016-02, Leases 1. The lease transfers ownership of the underlying asset to the lessee by the end of the lease term. 2. The lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise. 3. The lease term is for the major part of the remaining economic life of the underlying asset. 4. The present value of the sum of lease payments and any residual value guaranteed by the lessee equals or exceeds substantially all of the fair value of the underlying asset. 5. The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. For any leases that do not meet the criteria identified above for finance leases, the Company treats such leases as operating leases. As of September 30, 2019, the Company has two finance leases and three operating leases. Under the new guidance, both finance and operating leases are reflected on the balance sheet as lease or “right-of -use” assets and lease liabilities. Further note that under previous guidance, operating leases (non-capital leases) were not required to be recorded as an asset on the balance sheet. There are some exceptions, which the Company has elected in its accounting policies. For leases with terms of twelve months or less, or below the Company’s general capitalization policy threshold, the Company elects an accounting policy to not recognize lease assets and lease liabilities for all asset classes. The Company recognizes lease expense for such leases generally on a straight-line basis over the lease term. The Company determines if a contract is a lease at the inception of the arrangement. The Company reviews all options to extend, terminate, or purchase its right-of-use assets at the inception of the lease and accounts for these options when they are reasonably certain to be exercised. Certain leases contain non-lease components, such as common area maintenance, which are generally accounted for separately. In general, the Company will assess if non-lease components are fixed and determinable, or variable, when determining if the component should be included in the lease liability. For purposes of calculating the present value of the lease obligations, the Company utilizes the implicit interest rate within the lease agreement when known and/or determinable, and otherwise utilizes its incremental borrowing rate at the time of the lease agreement. As permitted under ASU 2018-11 the Company elected the optional transition method to adopt the new leases standard. Under this new transition method, the Company initially applied the new leases standard at the adoption date of January 1, 2019 and would have recognized a cumulative-effect adjustment, if appropriate, to the opening balance of retained earnings in the period of adoption. No cumulative-effect adjustment was recognized. The Company’s reporting for the comparative periods prior to 2019 in the financial statements will be presented in accordance with the existing GAAP in effect for 2018 and earlier (ASC Topic 840, Leases The impact of the adoption of this new standard resulted in an increase to the Company’s operating lease assets and liabilities on January 1, 2019 of approximately $800,000. The implementation did not have a material impact on our condensed consolidated statements of income and statements of cash flows. Intangible Assets Intangible assets represent the value assigned to intellectual property and will be amortized based on the economic benefit expected to be realized.

LIQUIDITY AND GOING CONCERN CON

LIQUIDITY AND GOING CONCERN CONSIDERATIONS	9 Months Ended
	Sep. 30, 2019
LIQUIDITY AND GOING CONCERN CONSIDERATIONS
Note 3 - LIQUIDITY AND GOING CONCERN CONSIDERATIONS	Our condensed consolidated financial statements 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. We sustained a net loss of approximately $2,771,000 for the nine months ended September 30, 2019 and have an accumulated deficit of approximately $37,605,000 at September 30, 2019. These conditions raise substantial doubt about our ability to continue as a going concern. The independent auditors’ report on our consolidated financial statements for the year ended December 31, 2018 contain explanatory paragraphs expressing substantial doubt as to our ability to continue as a going concern. Failure to successfully continue to grow operational revenues could harm our profitability and adversely affect our financial condition and results of operations. We face all of the risks inherent in a new business, including the need for significant additional capital, management’s potential underestimation of initial and ongoing costs, and potential delays and other problems in connection with establishing sales channels. We are continuing our plan to further grow and expand operations and seek sources of capital to pay our contractual obligations as they come due. Management believes that its current operating strategy will provide the opportunity for us to continue as a going concern as long as we are able to obtain additional financing; however, there is no assurance this will occur. The accompanying consolidated financial statements do not include any adjustments that might be necessary if we are unable to continue as a going concern.

CONVERTIBLE NOTES PAYABLE TO SH

CONVERTIBLE NOTES PAYABLE TO SHAREHOLDER	9 Months Ended
	Sep. 30, 2019
CONVERTIBLE NOTES PAYABLE TO SHAREHOLDER
NOTE 4 - CONVERTIBLE NOTES PAYABLE TO SHAREHOLDER	In March 2019, the Company received proceeds of $200,000 from a shareholder, pursuant to a short-term promissory note payable, bearing interest at an annual rate of 3%, due April 20, 2019. The note and accrued interest were satisfied by subsequently converting to 2,352,941 shares common stock at $0.085 per share. In June 2019, the Company entered into an Investment Agreement that included a secured convertible 8.5% promissory note payable for $1,000,000 with a shareholder. The note is subject to a security agreement whereby the first four Ennea Processors the Company has committed to commercialize and monetize will be secured as collateral for the note. The payment terms of the note will be interest only payments from July 7 th th th th Included in the Investment Agreement is a royalty agreement whereby the investor received 500,000 shares of the Company’s common stock and will be entitled to a royalty of 8.5% from the revenue generated from the “collateral processors” while the principal is outstanding and 5% thereafter on the first two collateral processors. In addition to the collateral, the note is secured by a Pledge Agreement from a related-party that included a mortgage lien on certain real property as additional collateral. As compensation for providing the additional collateral, the pledgor will receive 500,000 shares of the Company’s common stock and commencing on December 5 th

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	9 Months Ended
	Sep. 30, 2019
STOCKHOLDERS EQUITY
Note 5 - STOCKHOLDERS EQUITY	Stock issued for cash: In January 2019, the Company issued 120,004 shares of common stock in exchange for $20,000 in cash, or $0.167 per share. In January 2019, the Company issued 7,647,059 shares of common stock in exchange for $650,000 in cash, or $0.085 per share. In February 2019, the Company issued 3,176,470 shares of common stock in exchange for $270,000 in cash, or $0.085 per share. In March 2019, the Company issued 17,111,528 shares of common stock in exchange for $1,284,480 in cash, or $0.075 per share. In April 2019, the Company issued 2,588,235 shares of common stock in exchange for $220,000 in cash, or $0.085 per share. In August 2019, the Company issued 470,588 shares of common stock in exchange for $40,000 in cash, or $0.085 per share. In September 2019, the Company issued 5,058,826 shares of common stock in exchange for $430,000 in cash, or $0.085 per share. Stock issued for services In January 2019, the Company issued an aggregate of 883,781 shares of common stock valued at $149,956, or $0.17 per share for services. In February 2019, the Company issued 62,500 shares of common stock valued at $10,625, or $0.17 per share for services. In May 2019, the Company issued 62,500 shares of common stock valued at $14,687, or $0.235 per share for services. In June 2019, the Company issued 1,362,800 shares of common stock valued at $138,430, or $0.102 per share for services. In July 2019, the Company issued 120,203 shares of common stock valued at $21,981, or $0.183 per share for services. In September 2019, the Company issued 248,948 shares of common stock valued at $47,300, or $0.19 per share for services. Other In March 2019, the Company issued 1,800,000 shares of common stock valued at $319,140 in connection with the acquisition of intellectual property. In March 2019, the Company issued 100,000 shares of common stock valued at $18,600 in connection with a prior debt financing. Additionally, the Company recorded $380,000 to Additional Paid-in Capital as a result of a settlement of a finance agreement with one of their investors. In June 2019, the Company issued 1,000,000 shares of common stock valued at $191,000 in connection with a financing transaction with an investor. In August 2019, the Company issued 500,000 shares of common stock valued at $50,000 in connection with the purchase of materials. Settlement Agreement In March 2019, the Company reached an agreement with its third-party lender in connection with their $2,000,000 2018 “Investment Agreement” whereby the Company received only two payments from this lender aggregating $380,000 during 2018. The lender was in default of this agreement and thereby settled by agreeing to fund $1,000,000 for 13,764,705 restricted shares of common stock. Additionally, the lender received a warrant to purchase an additional 10 million common shares at a price of $.20 per share or an aggregate of $2 million under the terms set forth in this agreement. The warrant expires on March 4, 2022. Additionally, the lender had the ability to purchase an additional 7,647,058 common shares at the purchase price of $0.085 per share on an aggregate of $650,000 at any time prior to April 8, 2019. This option was never exercised and therefore expired. In connection with this agreement, the $380,000 previously funded was reclassified to additional paid-in capital.

LEASES

LEASES	9 Months Ended
	Sep. 30, 2019
LEASES
Note 6 - LEASES	In conjunction with the new guidance for leases, as defined by the FASB with ASU 2016-02, Leases The Company leases their office and warehouse facilities located in Coconut Creek, Florida under a non-cancelable operating lease agreement that expired February 2019 and is currently occupied on a month-to month basis. In July and September of 2019, the Company’s wholly-owned subsidiary, Phytochem, entered into two separate lease agreements for office and warehouse space located in Onalaska, Wisconsin, that commence on August 1 and October 1, respectively. Each lease is for six-month terms with four (4) renewal options to extend for six additional months. The Company expects to occupy these facilities for the full term of these leases totaling 30 months, the leases call for annual 3% increases to base rent. The weighted average remaining lease term on these leases is 28 months and the weighted average discount rate used is 10%. In June 2017, the Company entered into a lease for an additional facility located in Deerfield Beach, Florida under a non-cancelable operating lease. The term of the lease is for 86 months beginning on January 1, 2018 and calls for yearly 3% increases to base rent, with monthly payments that commenced in March 2018. In the September 30, 2019 condensed consolidated balance sheet, the Company has recorded an aggregate right-of-use asset of approximately $784,000 and a lease liability of $828,000, of which $214,000 is reported as a current liability. The weighted average remaining lease term is 65 months and weighted average discount rate used is 10%. The following table presents a reconciliation of the undiscounted future minimum lease payments remaining under the operating leases reported as operating lease liability on the condensed consolidated balance sheet as of September 30, 2019: Undiscounted future minimum lease payments: 2019 (remainder of year) $ 52,000 2020 214,000 2021 220,000 2022 186,000 2023 184,000 Thereafter 222,000 Total undiscounted future minimum lease payments 1,078,000 Less: amount representing imputed interest (253,000 ) Operating lease liability $ 828,000 A similar description of the lease obligation is disclosed in the Company’s December 31, 2018 Form 10-K. Lease expense for the operating leases was approximately $214,000 for the nine months ended September 30, 2019. Capital Leases: The Company has acquired certain equipment under agreements that are classified as a capital leases. The cost of the equipment under capital lease is included in the balance sheet as property and equipment. As of September 30, 2019, the cost of the capital lease equipment was approximately $91,000 and is not in service as yet, accordingly there has been no amortization expense on this equipment. Minimum lease payments required by this lease is as follows: Undiscounted future minimum lease payments: 2019 (remainder of year) $ 7,000 2020 20,000 2021 20,000 2022 13,000 Total undiscounted future minimum lease payments 60,000 Less: amount representing interest (8,800 ) Present value of minimum lease payments $ 51,200

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2019
INTANGIBLE ASSETS
NOTE 7 - INTANGIBLE ASSETS	In February 2019, the Company acquired certain intellectual property consisting of patent rights. The aggregate purchase price paid in connection with the patent purchase was $714,640, consisting of $130,000 cash, and 3,300,000 shares of the Company’s common stock valued at $0.177 per share or an aggregate of $584,640. Of the 3,300,000 shares, 1,800,000 shares were provided at closing and 1,500,000 will be provided one year thereafter. The acquired patent will be amortized over its remaining estimated useful life of approximately 11 years. Amortization was approximately $20,000.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2019
COMMITMENTS AND CONTINGENCIES
Note 8 - COMMITMENTS AND CONTINGENCIES	Legal Proceedings From time to time, the Company is subject to legal proceedings which arise in the ordinary course of the Company's business. Although there can be no assurance as to the ultimate disposition of these matters, the Company's management believes that the final disposition of such matters will not have a material adverse effect on the financial position or results of operations of the Company. Consulting Agreement In connection with the acquisition agreement discussed in Note 7, the Company entered into an agreement with the seller, whereby the seller has accepted the appointment to represent the Company to sell the products related to the above patent and intellectual property and receive a commission of 20% of the net sales from this product.

EQUITY WARRANTS

EQUITY WARRANTS	9 Months Ended
	Sep. 30, 2019
EQUITY WARRANTS
Note 9 - EQUITY WARRANTS	At September 30, 2019, our warrants outstanding are as follows: By Exercise Price: 2019 Warrants - $0.20 13,302,941 Warrants - $0.35 5,294,117 Warrants - $0.50 - Warrants - $0.75 - Warrants - $1.00 - 18,597,058 2019 Balance December 31, 2018 18,210,402 Warrants issued 10,352,941 Warrants exercised - Warrants expired (9,966,285 ) Warrants - $1.00 - Balance September 30, 2019 18,597,058 In March 2019, the Company issued a warrant to purchase 10 million common shares at a price of $.20 per share or an aggregate of $2 million under the terms set forth in the settlement agreement referred to in Note 5. The warrant expires on March 4, 2022. In September 2019, the Company issued 352,941 warrants to purchase common shares at a price of $.20 per share that expire in September 2020.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2019
SUBSEQUENT EVENTS
Note 10 - SUBSEQUENT EVENTS	In October 2019, the Company received proceeds aggregating $300,000 in connection with multiple short-term convertible promissory notes, due in November and December of 2019. The notes bear interest at 10% for the term of the note. Each noteholder has the right to convert all of the outstanding principal and accrued unpaid interest to the Company’s common stock at a price of $0.10 per share. Additionally, an aggregate of 3,000,000 warrants were issued to the noteholders. The warrants are exercisable at $0.10 per share and expire one year from the date of each respective note and may be extended for an additional year if the underlying stock price at the time of expiration is at or below the exercise price of $0.10 per share. On October 23, 2019, the Company entered into an agreement with Bushman Family LLC (“Bushman”) with the following terms: (i) Bushman shall transport 40,000 plus pounds of hemp biomass from the Company’s facility in Wisconsin to Bushman’s facility where Bushman will dry, process and bag the hemp biomass, (ii) the Company and Bushman shall each own 20,000 pounds of the hemp biomass, (iii) after processing by Bushman, Bushman will deliver the hemp biomass back to the Company’s facility, (iv) the hemp biomass will be further processed by the Company into crude, (v) after processing by the Company the total market value shall be split evenly between the Company and Bushman, (v) the Company will pay costs of $34,500, and (vi) the Company will receive $80,000 of its costs upon commercialization.

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2019
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Basis of Presentation	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with Generally Accepted Accounting Principles ("GAAP") in the United States of America ("U.S.") as promulgated by the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") and with the rules and regulations of the U.S Securities and Exchange Commission ("SEC"). In our opinion, the accompanying unaudited condensed consolidated financial statements contain all adjustments (which are of a normal recurring nature) necessary for a fair presentation. Interim results are not necessarily indicative of results for a full year. Therefore, the interim unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements contained in the Company’s Annual Report on Form 10-K.
Principles of Consolidation	The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Precision Analytic Testing, LLC, NutraDerma Technologies, Inc., PhytoChem Technologies, Inc. and TransDermalRX, Inc. We operate as one reportable segment. All intercompany transactions and balances have been eliminated in consolidation.
Use of Estimates	The preparation of the condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.
Cash and Equivalents	Cash equivalents are highly liquid investments with an original maturity of three months or less. The Company had no cash equivalents at September 30, 2019 and December 31, 2018. The Company maintains its cash in bank deposit accounts, which may, at times, exceed federally insured limits. The Company had cash balances in excess of FDIC insured limits of $0 and approximately $170,000 at September 30, 2019 and December 31, 2018, respectively.
Inventories	Inventories are stated at cost utilizing the weighted average method of valuation and consist of raw materials and finished goods. The Company reduces inventory on hand to its net realizable value on an item-by-item basis when it is apparent that the expected realizable value of an inventory item falls below its original cost. A charge to cost of sales results when the estimated net realizable value of specific inventory items declines below cost. Management regularly reviews the Company's inventories for such declines in value.
Allowance for Doubtful Accounts	We establish the existence of bad debts through a review of several factors including historical collection experience, current aging status of the customer accounts, and financial condition of our customers. The allowance for doubtful accounts is $31,000 for periods ended September 30, 2019 and December 31, 2018, respectively.
Property and Equipment	All property and equipment are recorded at cost and depreciated over their estimated useful lives, generally three, seven and twelve years, using the straight-line method. Upon sale or retirement, the cost and related accumulated depreciation are eliminated from their respective accounts, and the resulting gain or loss is included in the results of operations. Repairs and maintenance charges, which do not increase the useful lives of the assets, are charged to operations as incurred. Leasehold improvements are amortized over their estimated useful lives or the remaining term of the lease, whichever is shorter.
Impairment of Long lived Assets	A long‑lived asset is tested for impairment whenever events or changes in circumstances indicate that its carrying value amount may not be recoverable. An impairment loss is recognized when the carrying amount of the asset exceeds the sum of the undiscounted cash flows resulting from its use and eventual disposition. The impairment loss is measured as the amount by which the carrying amount of the long‑lived assets exceeds its fair value. Impairment charges would be included with costs and expenses in the Company's condensed consolidated statements of operations and would result in reduced carrying amounts of the related assets on the Company's condensed consolidated balance sheets. No adjustments were made to long-lived assets during the period ended September 30, 2019, as a result of management's assessments.
Advertising	Advertising costs are charged to operations as incurred and are included in operating expenses. The amounts charged for the nine-month periods ended September 30, 2019 and 2018 totaled approximately $254,000 and $0, respectively.
Revenue Recognition	The Company adopted ASU 2014-09, “Revenue from Contracts with Customers” on January 1, 2018, using the modified retrospective method, which did not have a material impact on the timing and amount of product revenues. The new revenue recognition standard prescribes a five-step model that focuses on transfer of control and entitlement to payment when determining the amount of revenue to be recognized. Under the new guidance, an entity is required to perform the following five steps: (1) identify the contract(s) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when (or as) the entity satisfies a performance obligation. The Company generates revenues from the sale of products. The product is invoiced, and the revenue is recognized upon shipment and once transfer of risk has passed to the customer, which is the point at which the Company has satisfied its performance obligation. The Company’s revenues accounted for under ASC 606 do not require significant estimates or judgements based on the nature of the Company’s revenue. The company’s contracts do not include multiple performance obligations or variable consideration.
Income Taxes	The Company follows the provisions of ASC 740‑10, Accounting for Uncertain Income Tax Positions. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740‑10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more‑likely‑than‑not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying consolidated balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company has no amounts accrued for interest or penalties as of September 30, 2019 and December 31, 2018, respectively. The Company is no longer subject to examination by taxing authorities for years before December 31, 2014. The company does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Company has received no notice of audit or any notifications from the IRS for any of the open tax years.
Net Loss Per Share	Basic loss per share excludes dilution and is computed by dividing the loss attributable to stockholders by the weighted-average number of shares outstanding for the period. Diluted loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that shared in the earnings of the Company. Diluted loss per share is computed by dividing the loss available to stockholders by the weighted average number of shares outstanding for the period and dilutive potential shares outstanding unless consideration of such dilutive potential shares would result in anti-dilution.
Financial Instruments and Fair Value Measurements	The carrying value of the Company’s current condensed consolidated financial instruments, which include cash and cash equivalents, accounts payable and accrued liabilities approximates their fair values because of the short‑term maturities of these instruments. FASB ASC 820 Fair Value Measurement clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. It also requires disclosure about how fair value is determined for assets and liabilities and establishes a hierarchy for which these assets and liabilities must be grouped, based on significant levels of inputs as follows: · Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets that the Company has the ability to access as of the measurement date. · Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. · Level 3: Significant unobservable inputs that reflect the Company’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement.
Related Party Transactions	All transactions with related parties are in the normal course of operations and are measured at the exchange amount.
Leases	Effective January 1, 2019, the Company adopted the requirements of FASB ASU 2016-02, Leases 1. The lease transfers ownership of the underlying asset to the lessee by the end of the lease term. 2. The lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise. 3. The lease term is for the major part of the remaining economic life of the underlying asset. 4. The present value of the sum of lease payments and any residual value guaranteed by the lessee equals or exceeds substantially all of the fair value of the underlying asset. 5. The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. For any leases that do not meet the criteria identified above for finance leases, the Company treats such leases as operating leases. As of September 30, 2019, the Company has two finance leases and three operating leases. Under the new guidance, both finance and operating leases are reflected on the balance sheet as lease or “right-of -use” assets and lease liabilities. Further note that under previous guidance, operating leases (non-capital leases) were not required to be recorded as an asset on the balance sheet. There are some exceptions, which the Company has elected in its accounting policies. For leases with terms of twelve months or less, or below the Company’s general capitalization policy threshold, the Company elects an accounting policy to not recognize lease assets and lease liabilities for all asset classes. The Company recognizes lease expense for such leases generally on a straight-line basis over the lease term. The Company determines if a contract is a lease at the inception of the arrangement. The Company reviews all options to extend, terminate, or purchase its right-of-use assets at the inception of the lease and accounts for these options when they are reasonably certain to be exercised. Certain leases contain non-lease components, such as common area maintenance, which are generally accounted for separately. In general, the Company will assess if non-lease components are fixed and determinable, or variable, when determining if the component should be included in the lease liability. For purposes of calculating the present value of the lease obligations, the Company utilizes the implicit interest rate within the lease agreement when known and/or determinable, and otherwise utilizes its incremental borrowing rate at the time of the lease agreement. As permitted under ASU 2018-11 the Company elected the optional transition method to adopt the new leases standard. Under this new transition method, the Company initially applied the new leases standard at the adoption date of January 1, 2019 and would have recognized a cumulative-effect adjustment, if appropriate, to the opening balance of retained earnings in the period of adoption. No cumulative-effect adjustment was recognized. The Company’s reporting for the comparative periods prior to 2019 in the financial statements will be presented in accordance with the existing GAAP in effect for 2018 and earlier (ASC Topic 840, Leases The impact of the adoption of this new standard resulted in an increase to the Company’s operating lease assets and liabilities on January 1, 2019 of approximately $800,000. The implementation did not have a material impact on our condensed consolidated statements of income and statements of cash flows.
Intangible Assets	Intangible assets represent the value assigned to intellectual property and will be amortized based on the economic benefit expected to be realized.

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2019
LEASES (Tables)
Schedule of operating lease liability	Undiscounted future minimum lease payments: 2019 (remainder of year) $ 52,000 2020 214,000 2021 220,000 2022 186,000 2023 184,000 Thereafter 222,000 Total undiscounted future minimum lease payments 1,078,000 Less: amount representing imputed interest (253,000 ) Operating lease liability $ 828,000
Schedule of capital lease	Undiscounted future minimum lease payments: 2019 (remainder of year) $ 7,000 2020 20,000 2021 20,000 2022 13,000 Total undiscounted future minimum lease payments 60,000 Less: amount representing interest (8,800 ) Present value of minimum lease payments $ 51,200

EQUITY WARRANTS (Tables)

EQUITY WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2019
EQUITY WARRANTS (Tables)
Schedule of Warrants outstanding	By Exercise Price: 2019 Warrants - $0.20 13,302,941 Warrants - $0.35 5,294,117 Warrants - $0.50 - Warrants - $0.75 - Warrants - $1.00 - 18,597,058 2019 Balance December 31, 2018 18,210,402 Warrants issued 10,352,941 Warrants exercised - Warrants expired (9,966,285 ) Warrants - $1.00 - Balance September 30, 2019 18,597,058

BASIS OF PRESENTATION AND SUM_3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Jan. 01, 2019	Dec. 31, 2018
Cash balances in excess of FDIC insured amount	$ 0			$ 170,000
Allowance for doubtful accounts	31,000	$ 31,000
Advertising expense	$ 254,000	$ 0
Adoption of new standard [Member]
Operating lease assets and liabilities			$ 800,000

LIQUIDITY AND GOING CONCERN C_2

LIQUIDITY AND GOING CONCERN CONSIDERATIONS (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
LIQUIDITY AND GOING CONCERN CONSIDERATIONS (Details Narrative)
Net loss	$ (927,166)	$ (555,595)	$ (1,288,593)	$ (717,127)	$ (222,655)	$ (614,452)	$ (2,771,353)	$ (1,554,233)
Accumulated deficit	$ (37,604,814)						$ (37,604,814)		$ (34,833,460)

CONVERTIBLE NOTES PAYABLE TO _2

CONVERTIBLE NOTES PAYABLE TO SHAREHOLDER (Details Narrative) - USD ($)	1 Months Ended		9 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2019	Sep. 30, 2018	Apr. 08, 2019	Mar. 30, 2019	Dec. 31, 2018
Proceeds from issuance of common stock			$ 2,914,482	$ 43,332
Common Stock, Shares Issued			140,063,383				97,315,941
Convertible promissory note			$ 178,132
Investment Agreement [Member]
Convertible promissory note			$ 1,000,000
Convertible promissory note, Interest rate	8.50%
Convertible promissory note description	The payment terms of the note will be interest only payments from July 7th, 2019 through December 7th, 2019 and commencing January 7th, 2020, the Company will make equal monthly installment payments that include principal and interest through the Maturity Date of December 7th 2020.
Investment Agreement [Member] | Ennea Processors [Member]
Common shares received	500,000
Royalty percentage, one	8.50%
Royalty percentage, two	5.00%
Investment Agreement [Member] | Ennea Processors [Member] | Pledge Agreement [Member]
Common shares received	500,000
Commencing date	Dec. 5, 2019
Ennea Processors percentage	5.00%
Lender [Member] | Investment Agreement [Member]
Common Stock, price per share					$ 0.085
Short term promissory note payable [Member] | Shareholder [Member]
Proceeds from issuance of common stock		$ 200,000
Interest rate						3.00%
Maturity date		Apr. 20, 2019
Common Stock, price per share						$ 0.085
Common Stock, Shares Issued						2,352,941

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - USD ($)	Apr. 08, 2019	Aug. 31, 2019	Jul. 31, 2019	Jun. 30, 2019	May 31, 2019	Apr. 30, 2019	Mar. 31, 2019	Feb. 28, 2019	Jan. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Common stock issued for acquisition of intellectual property, shares							1,800,000
Common stock issued for acquisition of intellectual property, amount							$ 319,140
Additional paid-in capital										$ 39,945,579							$ 39,945,579		$ 35,638,980
Common stock value issued during the period										470,000	$ 220,004	$ 2,224,480		$ 43,332
Shares issued for services, amount										$ 69,282	$ 155,894	$ 160,581		$ 194,235	$ 340,718	$ 390,469
Proceeds from convertible debt																		$ 380,000
Debt [Member] | Investor [Member] | Finance Agreement [Member]
Accounts payable settled amount							380,000
Proceeds from convertible debt							$ 18,600
Shares issued in connection with convertible debt, shares							100,000
Shares issued in connection with financing transaction, shares				1,000,000
Proceeds from financing transaction				$ 191,000
Account Payable [Member]
Common stock, shares issued to settle account payable		500,000
Accounts payable settled amount		$ 50,000
Transaction One [Member]
Common stock value issued during the period		$ 40,000						$ 270,000	$ 20,000								$ 430,000
Common stock shares issued during the period		470,588						3,176,470	120,004								5,058,826
Common stock, share price		$ 0.085						$ 0.085	$ 0.167	$ 0.085							$ 0.085
Shares issued for services, per share price			$ 0.183	$ 0.102	$ 0.235			$ 0.17	$ 0.17	$ 0.19	$ 0.102						$ 0.19
Shares issued for services, Shares			120,203	1,362,800	62,500			62,500	883,781								248,948
Shares issued for services, amount			$ 21,981	$ 138,430	$ 14,687			$ 10,625	$ 149,956								$ 47,300
Transaction Two [Member]
Common stock value issued during the period									$ 650,000
Common stock shares issued during the period									7,647,059
Common stock, share price									$ 0.085
Transaction Three [Member]
Common stock value issued during the period						$ 220,000	$ 1,284,480
Common stock shares issued during the period						2,588,235	17,111,528
Common stock, share price						$ 0.085	$ 0.075					$ 0.075	$ 0.075
Lender [Member] | Investment Agreement [Member]
Accounts receivable							$ 2,000,000					$ 2,000,000	$ 2,000,000						$ 380,000
Treasury stock, common, shares							13,764,705					13,764,705	13,764,705
Warrants maturity date							Mar. 4, 2022
Additional paid-in capital	$ 380,000
Common stock value issued during the period	$ 650,000
Common stock shares issued during the period	7,647,058
Common stock, share price	$ 0.085
Warrants granted	10,000,000
Warrants granted, amount	$ 2,000,000
Warrants granted, per share	$ 0.20

LEASES (Details)

LEASES (Details)	Sep. 30, 2019USD ($)
LEASES (Details)
2019 (remainder of year)	$ 52,000
2020	214,000
2021	220,000
2022	186,000
2023	184,000
Thereafter	222,000
Total undiscounted future minimum lease payments	1,078,000
Less: amount representing imputed interest	(253,000)
Operating lease liability	$ 828,000

LEASES (Details 1)

LEASES (Details 1)	Sep. 30, 2019USD ($)
2019 (remainder of year)	$ 52,000
2020	214,000
2021	220,000
2022	186,000
Total undiscounted future minimum lease payments	1,078,000
Present value of minimum lease payments	828,000
Capital Leases [Member]
2019 (remainder of year)	7,000
2020	20,000
2021	20,000
2022	13,000
Total undiscounted future minimum lease payments	60,000
Less: amount representing interest	(8,800)
Present value of minimum lease payments	$ 51,200

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	Jun. 30, 2017	Sep. 30, 2019	Dec. 31, 2018
Description of operating lease	The Company entered into a lease for an additional facility located in Deerfield Beach, Florida under a non-cancelable operating lease. The term of the lease is for 86 months beginning on January 1, 2018 and calls for yearly 3% increases to base rent, with monthly payments that commenced in March 2018.
Operating lease, right-of-use asset		$ 784,000
Operating lease liability		828,000
Operating lease, current liability		$ 214,000
Weighted average remaining lease term		65 months
Weighted average discount rate		10.00%
Operating lease expense		$ 214,000
Cost of capital lease equipment		$ 91,000
Phytochem [Member]
Agreement description		Each lease is for six-month terms with four (4) renewal options to extend for six additional months. The Company expects to occupy these facilities for the full term of these leases totaling 30 months, the leases call for annual 3% increases to base rent. The weighted average remaining lease term on these leases is 28 months and the weighted average discount rate used is 10%.

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended				9 Months Ended
	Feb. 28, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Common stock value issued during the period		$ 470,000	$ 220,004	$ 2,224,480	$ 43,332
Amortization Expense					$ 10,824	$ 88,124	$ 96,852
Intellectual Property [Member]
Patent purchase price	$ 714,640
Patent purchase price per share	$ 0.177
Common stock value issued during the period	$ 584,640
Common stock shares issued during the period	3,300,000
Cash consideration	$ 130,000
Description of patent purchase price	Consisting of $130,000 cash, and 3,300,000 shares of the Company’s common stock valued at $0.177 per share or an aggregate of $584,640. Of the 3,300,000 shares, 1,800,000 shares were provided at closing and 1,500,000 will be provided one year thereafter.
Estimated useful life	11 years
Amortization Expense	$ 20,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	9 Months Ended
	Sep. 30, 2019
Consulting Agreement [Member] | Seller [Member] | Intellectual Property [Member]
Description of consulting agreement	The Company entered into an agreement with the seller, whereby the seller has accepted the appointment to represent the Company to sell the products related to the above patent and intellectual property and receive a commission of 20% of the net sales from this product.

EQUITY WARRANTS (Details)

EQUITY WARRANTS (Details) - $ / shares	1 Months Ended	9 Months Ended
	Mar. 31, 2019	Sep. 30, 2019	Dec. 31, 2018
Warrants Outstanding		18,597,058
Warrant [Member]
Warrants Outstanding	2,000,000	18,597,058	18,210,402
Exercise price	$ 0.20	$ 0.20
Warrants issued	10,000,000	352,941
Warrants exercised
Warrants expired		(9,966,285)
Exercise price 1 [Member]
Warrants Outstanding		13,302,941
Exercise price		$ 0.20
Exercise price 2 [Member]
Warrants Outstanding		5,294,117
Exercise price		$ 0.35
Exercise price 4 [Member]
Warrants Outstanding
Exercise price		$ 0.75
Exercise price 3 [Member]
Warrants Outstanding
Exercise price		$ 0.50
Exercise price 5 [Member]
Warrants Outstanding
Exercise price		$ 1

EQUITY WARRANTS (Details Narrat

EQUITY WARRANTS (Details Narrative) - $ / shares	1 Months Ended	9 Months Ended
	Mar. 31, 2019	Sep. 30, 2019	Dec. 31, 2018
Warrants Outstanding		18,597,058
Warrant [Member]
Warrants Outstanding	2,000,000	18,597,058	18,210,402
Warrants issued	10,000,000	352,941
Warrant share price	$ 0.20	$ 0.20
Expiry date	Mar. 4, 2022	Sep. 30, 2020

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended
	Oct. 23, 2019	Sep. 30, 2019	Dec. 31, 2018
Convertible promissory note		$ 178,132
Subsequent Event [Member] | November And December 2019 [Member]
Warrants issued	3,000,000
Common stock share price	$ 0.10
Exercise price	$ 0.10
Expiration term	1 year
Interest rate	10.00%
Convertible promissory note	$ 3,000,000
Bushman Family LLC [Member]
Agreement description	(i) Bushman shall transport 40,000 plus pounds of hemp biomass from the Company’s facility in Wisconsin to Bushman’s facility where Bushman will dry, process and bag the hemp biomass, (ii) the Company and Bushman shall each own 20,000 pounds of the hemp biomass, (iii) after processing by Bushman, Bushman will deliver the hemp biomass back to the Company’s facility, (iv) the hemp biomass will be further processed by the Company into crude, (v) after processing by the Company the total market value shall be split evenly between the Company and Bushman, (v) the Company will pay costs of $34,500, and (vi) the Company will receive $80,000 of its costs upon commercialization.