Right On Brands (RTON) 10-Q/A 17 May 19 2019 Q3 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Dec. 31, 2018	Feb. 08, 2019
Document And Entity Information
Entity Registrant Name	Right On Brands, Inc.
Entity Central Index Key	0001580262
Document Type	10-Q/A
Document Period End Date	Dec. 31, 2018
Amendment Flag	true
Amendment description	Company reviewed material events subsequent to December 31, 2018. None were noted apart from the following: the following event was not a subsequent event as the Original note was dated November 1, 2018 and should not have been listed as a subsequent event.
Current Fiscal Year End Date	--03-31
Entity's Reporting Status Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		66,583,869
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019
Entity Emerging Growth Company	true
Entity Small Business	true
Entity Ex Transition Period	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2018	Mar. 31, 2018
Current assets
Cash	$ 207,611	$ 47,506
Accounts receivable	95,732	2,897
Prepaid expense	10,902	16,546
Prepaid stock compensation - current portion	900,000	1,222,973
Inventory	105,394	14,044
Deposit		2,000
Total current assets	1,319,639	1,305,966
Non-current assets
Property and equipment, net pf depreciation	9,518	12,237
Intangible assets, net of amortization	768	870
Prepaid expense, net of current portion	92,676	93,681
Prepaid stock compensation, net of current portion	960,484	1,635,484
Total non-current assets	1,063,446	1,742,272
Total assets	2,383,085	3,048,238
Current liabilities
Accounts payable	51,137	16,711
Accrued interest payable	20,659	4,622
Convertible debt, net of discount	241,704	46,890
Derivative liability	1,805,217
Total current liabilities	2,118,717	68,223
Total liabilities	2,118,717	68,223
Stockholders' equity (deficit)
Common stock; par value $.001; 100,000,000 shares authorized 66,583,869 and 63,543,869 shares issued December 31, 2018 and March 31, 2018, respectively	66,584	63,544
Additional paid-in capital	6,526,939	6,513,979
Common stock payable	549,000	474,000
Accumulated deficit	(6,907,339)	(4,100,945)
Total Right On Brands stockholders' (deficit)	240,184	2,955,578
Noncontrolling interest	24,184	24,437
Total stockholders' equity (deficit)	264,368	2,980,015
Total liabilities and stockholders' equity (deficit)	2,383,085	3,048,238
Series A Preferred Stock [Member]
Stockholders' equity (deficit)
Preferred Stock	$ 5,000	$ 5,000

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2018	Mar. 31, 2018
Common stock, par value	$ .001	$ .001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	66,583,869	63,543,869
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	5,000,000	5,000,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Consolidated Statements Of Operations
Revenue	$ 57,476	$ 1,852	$ 153,087	$ 4,558
Cost of goods sold	41,293	907	105,093	2,799
Gross profit	16,183	945	47,994	1,759
Operating expenses
Depreciation and amortization	679	5,584	2,822	19,858
General and administrative	63,969	90,936	141,838	189,798
Advertising and promotion	33,351	12,150	58,737	48,535
Legal and professional	25,061	13,420	51,639	54,428
Executive compensation		18,000	18,000	64,162
Consulting	374,977		1,054,813
Inventory impairment	(17,342)		35,387
Research and development			337
Total operating expenses	480,695	140,090	1,363,573	376,781
Other expenses
Interest expense	(784,892)	(1,459)	(981,383)	(2,648)
Change in fair value of derivative	(534,387)		(509,686)
Loss on extinguishment of debt
Total other expenses	(1,319,279)	(1,459)	(1,491,069)	(2,648)
Net loss including noncontrolling interest	(1,783,791)	(140,604)	(2,806,648)	(377,670)
Net (loss) attributable to noncontrolling interest			253
Net loss attributable to Right On Brands, Inc.	$ (1,783,791)	$ (140,604)	$ (2,806,395)	$ (377,670)
Loss per share
Basic and diluted loss per share	$ (0.03)	$ 0	$ (0.04)	$ (0.01)
Basic and diluted weighted average shares outstanding	66,366,478	53,629,412	64,930,832	52,793,373

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Cash flows (used in) operating activities
Net loss	$ (2,806,395)	$ (377,670)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	2,822	19,858
Amortization of prepaid stock compensation	997,973	53,148
Derivative expense	782,889
Amortization of debt discount	192,704	889
Change in fair value of derivative	509,686
(Increase) decrease in assets
Accounts receivable	(92,835)	(756)
Prepaid expense	6,649	(7,886)
Inventory	(91,350)	(5,831)
Increase (decrease) in liabilities
Accounts payable	34,426	8,561
Accrued interest payable	16,037	1,759
Accrued executive compensation		(9,869)
Net cash (used in) operating activities	(447,395)	(317,797)
Cash flows (used in) investing activities
Purchase intangible assets		(101,470)
Deposits	2,000
Purchase fixed assets		(23,525)
Net cash (used in) investing activities	2,000	(124,995)
Cash flows provided by financing activities
Proceeds from convertible debt	514,500	50,000
Proceeds from issuances of common stock	91,000	295,000
Net cash provided by financing activities	605,500	345,000
Increase (decrease) in cash	160,105	(97,792)
Cash-beginning of period	47,506	130,787
Cash-end of period	207,611	32,995
Supplemental cash flow information
Cash paid for Interest
Cash paid for income taxes
Non-cash investing and financing activities
Accounts payable assigned to former officers and directors
Convertible debt converted into common stock		$ 121,191

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	The interim unaudited condensed financial statements as of December 31, 2018 and 2017 have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period. They do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Therefore, these condensed financial statements should be read in conjunction with the Company’s audited consolidated financial statements and notes thereto for the year ended March 31, 2018 filed with the SEC on form 10-K on August 13, 2018. Cash and Cash Equivalents The Company considers all highly liquid debt instruments purchased with an original maturity of six months or less to be cash equivalents. Property and Equipment Property and equipment are stated at cost. Depreciation is provided by the straight-line method over the useful lives of the related assets, from five to seven years. The cost of building the Company’s website has been capitalized and amortized over a period of six years. Expenditures for minor enhancements and maintenance are expensed as incurred. Inventory Inventories are stated at the lower of cost (average cost) or market (net realizable value). As of December 31, 2018, and March 31, 2018, inventory consisted of finished goods inventory of $48,893 and $14,044, respectively, and raw materials inventory of $56,500 ad $-0-, respectively. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Income Taxes The Company is subject to income taxes in the U.S. Significant judgment is required in evaluating our uncertain tax positions and determining our provision for income taxes. In accordance with FASB ASC Topic 740, “Income Taxes,” the Company provides for the recognition of deferred tax assets if realization of such assets is more likely than not. The Company accounts for income tax under the provisions of FASB ASC Topic 740, “Income Taxes”, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of the events that have been included in the financial statements or tax returns. Deferred income taxes are recognized for all significant temporary differences between tax and financial statements bases of assets and liabilities. Valuation allowances are established against net deferred tax assets when it is more likely than not that some portion or all of the deferred tax asset will not be realized. Fair Value of Financial Instruments The Company applies the provisions of accounting guidance, FASB Topic ASC 825 that requires all entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value, and defines fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties. As of December 31, 2018 and March 31, 2018 the fair value of cash and accounts payable, approximated carrying value due to the short maturity of the instruments, quoted market prices or interest rates which fluctuate with market rates. Convertible Instruments The Company evaluates and account for conversion options embedded in convertible instruments in accordance with ASC 815 “ Derivatives and Hedging Activities Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments (when it has been determined that the embedded conversion options should not be bifurcated from their host instruments) as follows: The Company records when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
NOTE 2. GOING CONCERN	The accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business. As of December 31, 2018, the Company had an accumulated deficit of approximately $6,907,339, had net losses of approximately $2,806,395 for the nine months ended December 31, 2018, with net cash used in operating activities of $447,395, with little revenue earned since inception and a lack of operational history. These matters, among others, raise substantial doubt about the Company’s ability to continue as a going concern. While the Company is attempting to generate greater revenues, the Company’s cash position may not be significant enough to support the Company’s daily operations. The Company has completed an acquisition in hopes to increase revenue and profitability. Management intends to raise additional funds by way of additional public and/or private offerings of its stock. Management believes that the actions presently being taken to further implement its business plan and generate revenues provide the opportunity for the Company to continue as a going concern. While the Company believes in the viability of its strategy to generate revenues and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate revenues. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
NOTE 3. PROPERTY AND EQUIPMENT	As of December 31, 2018 As of March 31, 2018 Website development $ 88,965 $ 88,965 Automobile 13,596 13,596 Studio and office equipment 26,966 26,966 Tenant improvements 11,135 11,135 140,662 140,662 Less: accumulated depreciation (131,144 ) (128,425 ) Ending Balance $ 9,518 $ 12,237 Depreciation expense for the nine months ended December 31, 2018 and 2017 was $2,821 and $5,000, respectively. The Company also has capitalized intangible assets consisting trademarks valued at a cost of $1,024 as of December 31, 2018 and March 31, 2018. Accumulated amortization as of December 31, 2018 and March 31, 2018 was $256 and $154, respectively.

NONCONTROLLING INTEREST

NONCONTROLLING INTEREST	9 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
NOTE 4. NONCONTROLLING INTEREST	Investments in partnerships, joint ventures and less-than-majority-owned subsidiaries in which we have significant influence are accounted for under the equity method. As of June 30, 2018, the Company’s consolidated financial statements includes a venture for the development of a commercial bottled water operation near Browning, Montana. The new venture will be operated through Spring Hill Water Company, LLC, a Nevada limited liability company (“Spring Hill”). Spring Hill is 49% owned by our newly-formed subsidiary corporation, Humble Water Company, and 51% owned by Doore, LLC. Doore, LLC, which will serve as the Manager of Spring Hill, has contributed the land and water source to be used in the new operation through a Land & Water Lease Agreement under which Spring Hill will have the use of 2 acres of land and no less than 5 acre-feet of water for an initial term of 25 years and at a lease rate of $1 per year. Through Humble Water Company, our initial capital contribution to Spring Hill will be approximately $100,000 to be used in commencing operations. In addition, we have committed to provide additional capital to be used for a bottling facility and equipment, in an amount up to $530,000, within the next 3 years. Should we fail to provide this additional capital within the next 3 years, our ownership percentage in Spring Hill will be reduced from 49% to 20%. Although we hold a minority ownership percentage in Spring Hill, we will have voting control over the company with 75% of the voting membership units. Further, 100% of the losses, expenditures, and deductions from Spring Hill will be allocated to our subsidiary, Humble Water Company. The activity of Spring Hill is accounted for under the voting interest method and we consolidate 100% of the business activity and record 25% of noncontrolling interest on the balance sheet and 100% of the net losses based on the terms of the agreement. As of December 31, 2018, we recorded noncontrolling interest of $24,184. As of December 31, 2018, our total investment into Spring Hill to date was $101,470. During the nine months ended December 31, 2018, there have been no significant operations or expenditures in the joint venture except for the amortization of the rent on the prepaid lease. As of June 19, 2018, the Company formed a majority owned subsidiary, Endo & Centre, LLC and holds a 51% ownership. Centre Manufacturing, an entity owned and controlled by the current Chief Executive Officer, owns the remaining 49%. Profits and losses for the company will be shared on a 50/50 basis. Endo & Centre will be jointly managed by our Chairman, Daniel Crawford, and our President and CEO, Ashok Patel, who is also the head of Centre Manufacturing. As of December 31, 2018, our total investment into Endo & Centre to date was $-0-. During the nine months ended December 31, 2018, there have been no significant operations or expenditures in the joint venture.

CONVERTIBLE DEBT

CONVERTIBLE DEBT	9 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
NOTE 5. CONVERTIBLE DEBT	During September 2016, the Company agreed to allow four unrelated noteholders holding a total of $129,549 in debt to convert into 5,000,000 shares of common stock which is a conversion rate of approximately $0.03 per share. There is no maturity date and no interest rate. The debt was acquired from John and Vicki Yawn, former officers and former majority shareholders of the Company. During October 2016, the Company extinguished $129,549 of debt in exchange for 5,000,000 shares of newly issued common stock. A total of 4,200,000 shares were issued to three of the four noteholders. As of December 31, 2016, the remaining balance of 800,000 shares of common stock, which is due to one noteholder, is recorded in common stock payable at the fair value of the common stock of $464,000. The Company recorded a loss on extinguishment of debt of $2,770,451. As of December 31, 2018, none of the shares have not been issued and included in the balance of common stock payable. The Company acquired convertible debt from the acquisition of Humbly Hemp as described above. On April 11, 2016, the Company issued a convertible promissory note with an entity for $10,000. The unsecured note bears interest at 8% per annum and is due on February 7, 2017. This note is convertible at $0.01 per share and can be converted on or before the maturity date. The Company and lender mutually agreed to extend the maturity date of the note to December 31, 2018. During the year ended March 31, 2018, the principal amount of $8,000 was converted into 800,000 shares of common stock. The principal balance was $2,000 as of December 31, 2018. On July 7, 2016, the Company issued a convertible promissory note with an entity for $25,000. The unsecured note bears interest at 6% per annum and is due on January 7, 2017. This note is convertible at $0.10 per share and can be converted on or before the maturity date. The Company and lender mutually agreed to extend the maturity date of the note to December 31, 2018. On November 21, 2017, the Company issued a convertible promissory note with an entity for $20,000. The unsecured note bears interest at 6% per annum and is due on May 21, 2018. This note is convertible at $0.20 per share and can be converted on or before the maturity date. The Company and lender mutually agreed to extend the maturity date of the note to December 31, 2018. On April 26, 2018, the Company executed a convertible promissory note for $125,000 with a lender that is a shareholder of the Company. The note bears interest at 12% per annum with default interest at 24% per annum and is due in 6 months. The note is convertible at a discount of 50% of the market price based on the average of the two lowest daily trading prices over the last 20 day trading period. On November 6, 2018, the Company issued a convertible promissory note with an entity for $91,300. The unsecured note bears interest at 12% per annum and is due on November 6, 2019. This note is convertible at a discount of 28% of market priceoff the lowest trading day in the previous 15 day trading period. On November 12, 2018, the Company issued a convertible promissory note with an entity for $134,400. The unsecured note bears interest at 12% per annum and is due on November 12, 2019. This note is convertible at a discount of 35% of market price off the average of 2 lowest trading days in the previous 20 day trading period. On November 15, 2018, the Company issued a convertible promissory note with an entity for $81,900. The unsecured note bears interest at 12% per annum and is due on August 15, 2019. This note is convertible at a discount of 35% of the market price based on the lowest daily trading price over the last 25 day trading period. On December 4, 2018, the Company issued a convertible line of credit with an entity for $150,000. The unsecured note bears interest at 10% per annum and is due on December 4, 2019. This note is convertible at a discount of 35% of market pricebased on the lowest daily trading price over the last 25 day trading period. As of December 31, 2018, a total of $43,000 had been advanced. During the nine months ended December 31, 2018 interest expense was $981,383, which included derivative expense of $782,889 and amortization of debt discount of $192,704. As of December 31, 2018, the balance of accrued interest was $20,659. During the nine months ended December 31, 2017 interest expense was $2,648.

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
NOTE 6. EARNINGS PER SHARE	FASB ASC Topic 260, Earnings Per Share, requires a reconciliation of the numerator and denominator of the basic and diluted earnings (loss) per share (EPS) computations. Basic earnings (loss) per share are computed by dividing income available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. As the Company incurred a loss for all periods presented, any convertible instruments would be anti-dilutive and were therefore excluded from earnings per share calculations.

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
NOTE 7. STOCKHOLDERS' EQUITY	Series A Preferred Stock During October 2016, the Company designated Series A Preferred Stock. The Series A Preferred Stock is convertible to common stock at a rate of five shares for every share held and votes together with our common stock at a rate of sixteen votes for every share held. Our new Series A Preferred Stock ranks equally, on an as-converted basis, to our common stock with respect to rights upon winding up, dissolution, or liquidation. Our Series A Preferred Stock does not have any special dividend rights. Common Stock During the nine months ended December 31, 2018, the Company issued a total of 3,040,000 shares of common stock to two investors for cash of $60,000. The Company also issued 40,000 warrants exercisable at $0.75 and 40,000 warrants exercisable at $1.25 for two years. As of December 31, 2018, the Company had an obligation to issue four investors a total of 2,950,000 shares, which resulted in $549,000 recorded as common stock payable.

RELATED PARTY

RELATED PARTY	9 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
NOTE 8. RELATED PARTY	During the nine months ended December 31, 2018, the Company purchased inventory totaling $76,946 from an entity owned and controlled by the current Chief Executive Officer of the Company. As of December 31, 2018, the amount owed to this entity was $18,531 and is recorded in accounts payable. During the nine months ended December 31, 2018, the Company had executive compensation totaling $18,000 to the former Chief Executive Officer and the current Chairman of the Board.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
NOTE 9. SUBSEQUENT EVENTS	Subsequent to the reporting period, we issued a issued a convertible note in the amount of $165,000 in exchange for cash proceeds of $150,000, with an original issuance discount of $15,000. The note bears interest at 12% per annum, is due 9 months from the date of issuance, and converts into common stock at the rate of 65% of the average two lowest trading prices over the 20 day period prior to conversion.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Dec. 31, 2018
Summary Of Significant Accounting Policies
Cash and Cash Equivalents	The Company considers all highly liquid debt instruments purchased with an original maturity of six months or less to be cash equivalents.
Property and Equipment	Property and equipment are stated at cost. Depreciation is provided by the straight-line method over the useful lives of the related assets, from five to seven years. The cost of building the Company’s website has been capitalized and amortized over a period of six years. Expenditures for minor enhancements and maintenance are expensed as incurred.
Inventory	Inventories are stated at the lower of cost (average cost) or market (net realizable value). As of December 31, 2018, and March 31, 2018, inventory consisted of finished goods inventory of $48,893 and $14,044, respectively, and raw materials inventory of $56,500 ad $-0-, respectively.
Use of Estimates	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Income Taxes	The Company is subject to income taxes in the U.S. Significant judgment is required in evaluating our uncertain tax positions and determining our provision for income taxes. In accordance with FASB ASC Topic 740, “Income Taxes,” the Company provides for the recognition of deferred tax assets if realization of such assets is more likely than not. The Company accounts for income tax under the provisions of FASB ASC Topic 740, “Income Taxes”, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of the events that have been included in the financial statements or tax returns. Deferred income taxes are recognized for all significant temporary differences between tax and financial statements bases of assets and liabilities. Valuation allowances are established against net deferred tax assets when it is more likely than not that some portion or all of the deferred tax asset will not be realized.
Fair Value of Financial Instruments	The Company applies the provisions of accounting guidance, FASB Topic ASC 825 that requires all entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value, and defines fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties. As of December 31, 2018 and March 31, 2018 the fair value of cash and accounts payable, approximated carrying value due to the short maturity of the instruments, quoted market prices or interest rates which fluctuate with market rates.
Convertible Instruments	The Company evaluates and account for conversion options embedded in convertible instruments in accordance with ASC 815 “ Derivatives and Hedging Activities Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments (when it has been determined that the embedded conversion options should not be bifurcated from their host instruments) as follows: The Company records when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption.

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Dec. 31, 2018
Property And Equipment
Property And Equipment	As of December 31, 2018 As of March 31, 2018 Website development $ 88,965 $ 88,965 Automobile 13,596 13,596 Studio and office equipment 26,966 26,966 Tenant improvements 11,135 11,135 140,662 140,662 Less: accumulated depreciation (131,144 ) (128,425 ) Ending Balance $ 9,518 $ 12,237

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Dec. 31, 2018	Mar. 31, 2018
Summary Of Significant Accounting Policies Details Narrative Abstract
Finished goods inventory	$ 48,893	$ 14,044
Inventory raw materials	$ 56,500	$ 0

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2018
Going Concern Details Narrative
Accumulated deficit	$ (6,907,339)		$ (6,907,339)		$ (4,100,945)
Net loss	$ (1,783,791)	$ (140,604)	(2,806,395)	$ (377,670)
Net cash used in operating activities			$ (447,395)	$ (317,797)

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2018	Mar. 31, 2018
Property and equipment, gross	$ 140,662	$ 140,662
Less: accumulated depreciation and amortization	(131,144)	(128,425)
Ending balance	9,518	12,237
Website development [Member]
Property and equipment, gross	88,965	88,965
Automobile [Member]
Property and equipment, gross	13,596	13,596
Studio and office equipment [Member]
Property and equipment, gross	26,966	26,966
Tenant Improvements [Member]
Property and equipment, gross	$ 11,135	$ 11,135

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2018
Depreciation expense	$ 2,821	$ 5,000
Trademarks [Member]
Amount of intangible assets capitalized	1,024		$ 1,024
Accumulated amortization	$ 256		$ 154

NONCONTROLLING INTEREST (Detail

NONCONTROLLING INTEREST (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	Jun. 19, 2018	Dec. 31, 2018	Mar. 31, 2018
Investments		$ 101,470
Noncontrolling interest		24,184	$ 24,437
Bottling Facility And Equipment [Member]
Commitment to additional capital		$ 530,000
Commitment to additional capital term		3 years
Spring Hill Water Company [Member]
Voting membership units, percentage		75.00%
Lease agreement description		</p> <p style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Spring Hill will have the use of 2 acres of land and no less than 5 acre-feet of water for an initial term of 25 years and at a lease rate of $1 per year</font></p>" id="sjs-C10">&lt;p style="margin: 0pt; text-align: justify">&lt;/p> &lt;p style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt; text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">Spring Hill will have the use of 2 acres of land and no less than 5 acre-feet of water for an initial term of 25 years and at a lease rate of $1 per year&lt;/font>&lt;/p>
Capital contribution		$ 100,000
Lease term		25 years
Lease rate per year		$ 1
Losses, expenditures, and deductions Percentage		100.00%
Terms of the agreement description		<font style="font: 10pt Times New Roman, Times, Serif">The activity of Spring Hill is accounted for under the voting interest method and we consolidate 100% of the business activity and record 25% of noncontrolling interest on the balance sheet and 100% of the net losses based on the terms of the agreement.</font></p>" id="sjs-C15">&lt;p style="margin: 0pt; text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">The activity of Spring Hill is accounted for under the voting interest method and we consolidate 100% of the business activity and record 25% of noncontrolling interest on the balance sheet and 100% of the net losses based on the terms of the agreement.&lt;/font>&lt;/p>
Endo LLC [Member]
Ownership percentage	51.00%
Profits and losses shared description	<font style="font: 10pt Times New Roman, Times, Serif">50/50 basis</font></p>" id="sjs-B18">&lt;p style="margin: 0; text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">50/50 basis&lt;/font>&lt;/p>
Endo & Centre [Member]
Investments		$ 0
Humble Water Company [Member]
Ownership percentage		49.00%
Doore, LLC [Member]
Ownership percentage		51.00%

CONVERTIBLE DEBT (Details Narra

CONVERTIBLE DEBT (Details Narrative) - USD ($)	1 Months Ended			3 Months Ended		9 Months Ended
	Dec. 31, 2016	Oct. 31, 2016	Sep. 30, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2018
Common stock, shares issued				66,583,869		66,583,869		63,543,869
Loss on extinguishment of debt
Interest expenses				784,892	$ 1,459	981,383	$ 2,648
Accrued interest payable				20,659		20,659		$ 4,622
Convertible note principal amount						2,000
Derivative expense included in interest expense						782,889
Amortization of debt discount included in interest expense						192,704
Convertible Debt [Member]
Loan due from officers			$ 129,549
Common stock, shares issued		5,000,000
Extinguishment of debt		$ 129,549
Debt conversion price			$ 0.03
Common stock shares issued upon conversion of debt			5,000,000
Noteholders Three [Member]
Common stock, shares issued		4,200,000
Loss on extinguishment of debt	$ 2,770,451
Noteholders One [Member]
Common stock payable, fair value	$ 464,000
Common stock payable	800,000
November 15, 2018 [Member]
Convertible note payable				$ 81,900		$ 81,900
Interest rate				12.00%		12.00%
Maturity date						Aug. 15, 2019
Convertible conversion description						<font style="font: 10pt Times New Roman, Times, Serif">This note is convertible at a discount of 35% of the market price based on the lowest daily trading price over the last 25 day trading period.</font></p>" id="sjs-G26">&lt;p style="margin: 0; text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">This note is convertible at a discount of 35% of the market price based on the lowest daily trading price over the last 25 day trading period.&lt;/font>&lt;/p>
November 12, 2018 [Member]
Convertible note payable				$ 134,400		$ 134,400
Interest rate				12.00%		12.00%
Maturity date						Nov. 12, 2019
Convertible conversion description						</p> <p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">This note is convertible at a discount of 35% of market price off the average of 2 lowest trading days in the previous 20 day trading period.</font></p>" id="sjs-G31">&lt;p style="margin-top: 0pt; text-align: justify; margin-bottom: 0pt">&lt;/p> &lt;p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">This note is convertible at a discount of 35% of market price off the average of 2 lowest trading days in the previous 20 day trading period.&lt;/font>&lt;/p>
November 6, 2018 [Member]
Convertible note payable				$ 91,300		$ 91,300
Interest rate				12.00%		12.00%
Maturity date						Nov. 6, 2019
Convertible conversion description						<font style="font: 10pt Times New Roman, Times, Serif">This note is convertible at a discount of 28% of market priceoff the lowest trading day in the previous 15 day trading period.</font></p>" id="sjs-G36">&lt;p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">This note is convertible at a discount of 28% of market priceoff the lowest trading day in the previous 15 day trading period.&lt;/font>&lt;/p>
April 26, 2018 [Member]
Convertible note payable				$ 125,000		$ 125,000
Interest rate				12.00%		12.00%
Default interest rate				24.00%		24.00%
Convertible conversion description						<font style="font: 10pt Times New Roman, Times, Serif">The note is convertible at a discount of 50% of the market price based on the average of the two lowest daily trading prices over the last 20 day trading period.</font></p>" id="sjs-G41">&lt;p style="margin: 0pt; text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">The note is convertible at a discount of 50% of the market price based on the average of the two lowest daily trading prices over the last 20 day trading period.&lt;/font>&lt;/p>
November 21, 2017 [Member]
Convertible note payable				$ 20,000		$ 20,000
Interest rate				6.00%		6.00%
Debt conversion price				$ 0.20		$ 0.20
Maturity date						May 21, 2018
Extended maturity date						Dec. 31, 2018
July 7, 2016 [Member]
Convertible note payable				$ 25,000		$ 25,000
Interest rate				6.00%		6.00%
Debt conversion price				$ 0.10		$ 0.10
Maturity date						Jan. 7, 2017
Extended maturity date						Dec. 31, 2018
April 11, 2016 [Member]
Convertible note payable				$ 10,000		$ 10,000
Interest rate				8.00%		8.00%
Debt conversion price				$ 0.01		$ 0.01
Common stock shares issued upon conversion of debt						800,000
Maturity date						Feb. 7, 2017
Extended maturity date						Dec. 31, 2018
Convertible note principal amount						$ 8,000
Line of Credit [Member] | December 4, 2018 [Member]
Interest rate				10.00%		10.00%
Maturity date						Dec. 4, 2019
Convertible conversion description						<font style="font: 10pt Times New Roman, Times, Serif">This note is convertible at a discount of 35% of market pricebased on the lowest daily trading price over the last 25 day trading period.</font></p>" id="sjs-G65">&lt;p style="margin: 0; text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">This note is convertible at a discount of 35% of market pricebased on the lowest daily trading price over the last 25 day trading period.&lt;/font>&lt;/p>
Line of credit facility				$ 150,000		$ 150,000
Line of credit facility amount advanced				$ 43,000		$ 43,000

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - USD ($)	9 Months Ended
	Dec. 31, 2018	Mar. 31, 2018
Common stock payable	$ 549,000	$ 474,000
Common stock, shares issued	66,583,869	63,543,869
Two Investor [Member]
Issuance of common stock for cash, Shares	3,040,000
Issuance of common stock for cash, Amount	$ 60,000
Four Investor [Member]
Common stock payable	$ 549,000
Common stock, shares issued	2,950,000
One Year [Member]
Warrants exercise price per share	$ 0.75
Issuance of warrant	40,000
Two Year [Member]
Warrants exercise price per share	$ 1.25
Issuance of warrant	40,000

RELATED PARTY (Details Narrativ

RELATED PARTY (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2018
Accounts payable	$ 51,137		$ 51,137		$ 16,711
Executive compensation		$ 18,000	18,000	$ 64,162
Chief Executive Officer [Member]
Purchased of inventory	76,946		76,946
Accounts payable	$ 18,531		18,531
Executive compensation			$ 18,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2018
Convertible notes payable	$ 241,704		$ 46,890
Proceeds from issuance of convertible note	514,500	$ 50,000
Subsequent Event [Member]
Convertible notes payable	165,000
Proceeds from issuance of convertible note	$ 150,000
Interest rate	12.00%
Original issuance discount	$ 15,000
Subsequent event, description	The note bears interest at 12% per annum, is due 9 months from the date of issuance, and converts into common stock at the rate of 65% of the average two lowest trading prices over the 20 day period prior to conversion.