Right On Brands (RTON) 10-Q 16 Aug 19 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Jun. 30, 2019	Aug. 14, 2019
Document And Entity Information
Entity Registrant Name	Right On Brands, Inc.
Entity Central Index Key	0001580262
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Document Period End Date	Jun. 30, 2019
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020
Entity Common Stock Shares Outstanding		201,367,934
Entity File Number	000-55704
Current Reporting Status	Yes
Entity Ex Transition Period	false
Entity Interactive Data Current	Yes

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2019	Mar. 31, 2019
Current assets
Cash	$ 46,973	$ 90,883
Accounts receivable, net of allowance	20,525	24,184
Inventory	141,757	213,957
Total current assets	209,255	329,024
Non-current assets
Property and equipment, net of depreciation	25,871	27,451
Intangible assets, net of amortization	614	768
Right of use asset (Note 8)	125,400
Total non-current assets	151,885	28,219
Total assets	361,140	357,243
Current liabilities
Accounts payable	25,355	66,689
Accrued interest payable	51,023	30,337
Lease liability, current (Note 8)	34,200
Notes payable	723,000	609,000
Convertible debt, net of discount	365,294	347,473
Derivative liability	932,736	1,034,939
Total current liabilities	2,131,608	2,088,438
Lease liability, non-current (Note 8)	91,200
Total liabilities	2,222,808	2,088,438
Stockholders' equity (deficit)
Common stock; par value $.001; 900,000,000 shares authorized 141,956,991 and 73,652,594 shares issued June 30 2019 and March 31, 2019, respectively	141,957	73,653
Additional paid-in capital	8,823,967	8,295,767
Common stock payable	101,050	56,050
Accumulated deficit	(10,958,079)	(10,186,102)
Total Right On Brands stockholders' (deficit)	(1,886,105)	(1,755,632)
Noncontrolling interest	24,437	24,437
Total stockholders' deficit	(1,861,668)	(1,731,195)
Total liabilities and stockholders' deficit	361,140	357,243
Series A Preferred Stock [Member]
Stockholders' equity (deficit)
Preferred stock value	$ 5,000	$ 5,000

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2019	Mar. 31, 2019
Stockholders' equity (deficit)
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	900,000,000	900,000,000
Common stock, shares issued	141,956,991	73,652,594
Series A Preferred Stock [Member]
Stockholders' equity (deficit)
Preferred stock, shares 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
	Jun. 30, 2019	Jun. 30, 2018
Consolidated Statements Of Operations
Revenue	$ 151,874	$ 70,762
Cost of goods sold	97,040	47,268
Gross profit	54,834	23,494
Operating expenses
Depreciation and amortization	1,734	731
General and administrative	142,156	39,776
Advertising and promotion	9,460	19,224
Legal and professional	46,151	7,826
Executive compensation		18,000
Consulting	8,500	338,476
Inventory impairment		64,889
Research and development		322
Total operating expenses	208,001	489,244
Other expenses
Interest expense	(290,781)	(177,758)
Loss on interest settlement	(8,693)
Change in fair value of derivative liability	(205,336)	55,080
Default penalties	(114,000)
Total other expenses	(618,810)	(122,678)
Net loss including noncontrolling interest	(771,977)	(588,428)
Net loss attributable to noncontrolling interest		253
Net loss attributable to Right on Brands, Inc.	$ (771,977)	$ (588,175)
Loss per share
Basic and diluted loss per share	$ (0.01)	$ (0.01)
Basic and diluted weighted average shares outstanding	82,801,514	63,834,418

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) (unaudited) - USD ($)	Preferred Shares	Common Shares	Additional Paid In Capital	Common Stock Payable	Accumulated Deficit	Noncontrolling Interest	Total
Beginning Balance, Amount at Mar. 31, 2018	$ 5,000	$ 63,544	$ 6,513,979	$ 474,000	$ (4,100,945)	$ 24,437	$ 2,980,015
Beginning Balance, Shares at Mar. 31, 2018	5,000,000	63,543,869
Issuance of common stock for cash, Amount		$ 1,000	5,000	45,000			51,000
Issuance of common stock for cash, Share		1,000,000
Issuance of common stock for cash and warrants, Amount		$ 40	9,960				10,000
Issuance of common stock for cash and warrants, Shares		40,000
Net loss					(588,175)	(253)	(588,175)
Ending Balance, Amount at Jun. 30, 2018	$ 5,000	$ 64,584	6,528,939	519,000	(4,689,120)	24,184	(2,452,587)
Ending Balance, Shares at Jun. 30, 2018	5,000,000	64,583,869
Beginning Balance, Amount at Mar. 31, 2019	$ 5,000	$ 73,653	8,295,767	56,050	(10,186,102)	24,437	(1,731,195)
Beginning Balance, Shares at Mar. 31, 2019	5,000,000	73,652,594
Issuance of common stock for cash, Amount	$ 1,250	$ 23,750	45,000			70,000
Issuance of common stock for cash, Share	1,250,000
Conversion of debt and interest to common stock, Amount		$ 67,054	504,450				571,504
Conversion of debt and interest to common stock, Share		67,054,397
Net loss					(771,977)		(771,977)
Ending Balance, Amount at Jun. 30, 2019	$ 5,000	$ 141,957	$ 8,823,967	$ 101,050	$ (10,958,079)	$ 24,437	$ (1,861,668)
Ending Balance, Shares at Jun. 30, 2019	5,000,000	141,956,991

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($)	3 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Cash flows provided by (used in) operating activities
Net loss	$ (771,977)	$ (588,175)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	1,734	731
Amortization of prepaid stock compensation		338,476
Change in fair value of derivative liability	205,336	55,080
Amortization of debt discount	260,309	63,274
Fees for debt conversion	2,995
Loss on interest settlement	8,693
Default penalty	114,000
(Increase) decrease in assets
Accounts receivable	3,659	(49,095)
Prepaid expense		6,649
Inventory	72,200	(47,393)
Increase (decrease) in liabilities
Accounts payable	(41,334)	26,442
Accrued interest payable	30,475	5,070
Net cash (used in) operating activities	(113,910)	(188,941)
Cash flows used in investing activities
Net cash used in investing activities
Cash flows provided by financing activities
Proceeds from convertible debt		125,000
Proceeds from issuances of common stock	70,000	61,000
Net cash provided by financing activities	70,000	186,000
Decrease in cash	(43,910)	(2,941)
Cash-beginning of the year	90,883	47,506
Cash-end of period	46,973	44,565
Non-cash investing and financing activities
Right of use asset and liability, office lease (Note 8)	136,800
Recognition of right of use asset and lease liability	11,400
Convertible debt converted into common stock	242,488
Penalty accrued as note payable	114,000
Accrued interest converted to common stock	$ 9,789

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Jun. 30, 2019
Notes to Financial Statements
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	The interim unaudited condensed financial statements and footnotes have been prepared in accordance with accounting principles generally accepted in the United States (U.S. GAAP) 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, 2019 filed with the SEC on form 10-K/A on July 29, 2019. Certain amounts in the prior period financial statements have been reclassified to conform to the presentation of the current period financial statements. These reclassifications had no effect on the previously reported net loss. Formation and Business Activity Right on Brands, Inc. (“we” or “the Company” or “Right On Brands”) was incorporated under the laws of the State of Nevada on April 1, 2011, as HealthTalk Live, Inc. On August 10, 2017, the Company amended is articles of incorporation and changed its name to Right On Brands, Inc. On August 31, 2017 the Company common shares commenced trading under the new stock symbol OTC Pink: RTON. Right On Brands is a health and wellness focused company developing and marketing our brands. Cash and Cash Equivalents The Company considers all highly liquid debt instruments purchased with an original maturity of three 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 one to five years. The cost of building the Company's website has been capitalized and amortized over a period of three 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 June 30, 2019, and March 31, 2019, inventory consisted of the following: As of June 30, 2019 As of March 31, 2019 Raw materials $ 6,843 $ 43,796 Work-in-process 30,611 30,611 Finished Goods 104,303 139,550 Ending Balance $ 141,757 $ 213,957 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. Revenue Recognition We recognize revenue when our performance obligation is satisfied. Our primary performance obligation (the distribution and sales of hemp products) is satisfied upon the shipment or delivery of products to our customers, which is also when control is transferred. The transfer of control of products to our customers is typically based on written sales terms that do not allow for a right of return after 30 days from the date of purchase. Our products are sold for cash or on credit terms. Our credit terms, which are established in accordance with local and industry practices, typically require payment within 30 days of delivery, and may allow discounts for early payment. We estimate and reserve for our bad debt exposure based on our experience with past due accounts and collectability, the aging of accounts receivable and our analysis of customer data. 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 the Financial Accounting Standards Board (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 In accordance with the reporting requirements of ASC Topic 825, Financial Instruments Consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value at the balance sheet dates, nor gains or losses reported in the statements of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held during the three months ended June 30, 2019 and 2018, except as disclosed. Fair Value Measurement The Company did not have any Level 1 or Level 2 assets and liabilities at June 30, 2019 and 2018. The derivative liabilities are Level 3 fair value measurements. The following is a summary of activity of Level 3 liabilities during the fiscal quarter ended June 30, 2019: Balance at March 31, 2019 $ 1,034,939 Additions to derivative liability for new debt - Reclass to equity upon conversion/cancellation (307,539 ) Change in fair value 205,336 Balance at June 30, 2019 $ 932,736 From time to time, the Company enters into convertible promissory note agreements (Note 5). These notes are convertible at a fraction of the stock closing price near the conversion date. Additionally, the conversion price, as well as other terms including interest rates, adjust if any future financings have more favorable terms. The conversion features of these notes meet the definition of a derivative which therefore requires bifurcation and are accounted for as a derivative liability. The Company estimated the fair value of the conversion feature derivatives embedded in the convertible promissory notes based on assumptions used in the Black Scholes pricing model. At June 30, 2019 and March 31, 2019, the fair value of the derivative liabilities of convertible notes was estimated using the following weighted-average inputs: the price of the Company’s common stock of $0.0081 and $0.045, respectively; a risk-free interest rate ranging from 2.32% to 2.50%, and expected volatility of the Company’s common stock ranging from 307% to 478%, various estimated exercise prices, and terms under one year. Convertible Instruments The Company evaluates and account for conversion options embedded in convertible instruments in accordance with ASC Topic 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. Earnings (Loss) Per Share 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. The Company had no potential additional dilutive securities outstanding at June 30, 2019, except as follows: Potential additional common stock shares Potentially dilutive security: Preferred stock 25,000,000 Warrants 4,480,000 Options 8,000,000 Convertible debt 118,238,177 Potentially dilutive securities 155,718,177 No additional stock options or warrants were issued during the quarter ended June 30, 2019. A summary of the status of the Company’s option and warrant grants as of June 30, 2019 and the changes during the fiscal quarter then ended is presented below: Weighted-Average Shares Exercise Price Outstanding, March 31, 2019 12,480,000 $ 0.17 Granted - - Exercised - - Expired - - Outstanding, June 30, 2019 12,480,000 $ 0.17 Options exercisable at June 30, 2019 12,480,000 $ 0.17 Recent Accounting Pronouncements During the quarter ended June 30, 2019, there were several new accounting pronouncements issued by the FASB. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s financial statements. In February 2016, the FASB issued ASU 2016-02, Leases

GOING CONCERN

GOING CONCERN	3 Months Ended
	Jun. 30, 2019
Notes to Financial Statements
NOTE 2. GOING CONCERN	The accompanying financial statements have been prepared in conformity with GAAP, which contemplate continuation of the Company as a going concern, which is dependent upon the Company's ability to obtain sufficient financing or establish itself as a profitable business. At June 30, 2019, the Company had an accumulated deficit of $10,958,079 and for the three months ended June 30, 2019 and 2018, the Company incurred net losses of $771,977 and $588,175, respectively. The Company has had minimal 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. Management intends to raise additional funds by way of additional public and/or private offerings of its stock and/or debt and/or convertible debt. 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 adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should the Company be unable to continue in operation.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Jun. 30, 2019
Notes to Financial Statements
NOTE 3. PROPERTY AND EQUIPMENT	As of June 30, 2019 As of March 31, 2019 Website development $ 88,965 $ 88,965 Automobile 31,596 31,596 Studio and office equipment 5,957 5,957 Tenant improvements 11,135 11,135 137,653 137,653 Less: accumulated depreciation (111,782 ) (110,202 ) Ending Balance $ 25,871 $ 27,451 Depreciation expense for the three months ended June 30, 2019 and 2018 was $1,580 and $680, respectively. The Company also has capitalized intangible assets consisting trademarks valued at a cost of $1,024 as of June 30, 2019 and March 31, 2019. Accumulated amortization as of June 30, 2019 and March 31, 2019 was $410 and $256, respectively.

NONCONTROLLING INTEREST

NONCONTROLLING INTEREST	3 Months Ended
	Jun. 30, 2019
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 March 31, 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 is 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 serves 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 was 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, by January 1, 2020. Should we fail to provide this additional capital, 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 0% of the net losses based on the terms of the agreement. As of June 30, 2019, the noncontrolling interest was $24,437 in the accompanying consolidated financial statements. As of June 30, 2019, our total investment into Spring Hill to date was $101,470. Since entering into the venture, there have been no significant operations or expenditures in the joint venture except for expensing the remainder of the prepaid lease due to the low likelihood of utilization.

CONVERTIBLE DEBT

CONVERTIBLE DEBT	3 Months Ended
	Jun. 30, 2019
Notes to Financial Statements
NOTE 5. CONVERTIBLE DEBT	During October 2016, the Company extinguished $129,549 of debt in exchange for 5,000,000 shares of newly issued common stock. The original note had a maturity date of November 11, 2016 and no interest rate. 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 was pending issuance to one noteholder, so common stock payable of $474,000 was recorded in the accompanying consolidated statement of stockholders’ equity. As of July 2019, the shares are still pending issuance. 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 was 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 March 10, 2017. During the years ended March 31, 2019 and 2018, after the note was in default, the principal amount of $1,000 and $7,000 was converted into 100,000 and 700,000 shares of common stock, respectively. See note 7. 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 September 30, 2019. 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 was due on May 21, 2018 but was extended to September 30, 2019. This note is convertible at $0.20 per share and can be converted on or before the maturity date. See note 7. At June 30, 2019, the Company's convertible promissory notes and related debt discount and derivative liability are summarized as follows: Gross Gross amount Net amounts Corresponding amount offset by of liabilities Derivative Note holder of liability debt discount presented Balance Noteholder 2 $ 82,500 $ 19,342 $ 63,158 $ 76,682 Noteholder 3 34,530 34,456 74 62,192 Noteholder 4 44,882 30,712 14,170 76,785 Noteholder 5 244,650 121,987 122,663 361,167 Noteholder 6 130,000 45,833 84,167 209,299 Noteholder 7 81,750 47,688 34,062 146,611 Other notes 47,000 - 47,000 - $ 665,312 $ 300,018 $ 365,294 $ 932,736 On February 12, 2019, Noteholder 1 submitted a notice of conversion for $125,000 principal and $11,250 accrued interest after the note was in default. The note terms provided a $3,000 daily fee for failure to deliver common stock prior to a deadline of two days after the conversion notice. The shares due under the conversion were not issued until May 8, 2019. Accordingly, an additional note payable of $135,000 was recorded as a penalty at March 31, 2019. An additional $114,000 was accrued as a penalty during the quarter ended June 30, 2019. During the quarter ended June 30, 2019, Noteholders 2, 3, and 4 submitted notices of conversion for a portion of the principal and interest owing to them totaling $252,277. The conversions resulted in the settlement of $307,539 of the derivative liability, an $8,693 loss on settlement of interest payable, and the issuance of 67,054,397 shares of common stock. The convertible debt held by noteholders 2 through 6 is also in default at June 30, 2019. At the noteholders’ discretion, if notice is given to the Company, additional penalties of approximately $227,000 would be due. As of August 14, 2019, the Company has not received notices of default from these noteholders. These fiscal 2019 note agreements require a certain number of shares be reserved so that they are readily available for note conversion. As of June 30, 2019 and March 31, 2019, we had approximately 374 million shares and 398 million shares, respectively, of our common stock reserved or designated for future issuance upon conversion of outstanding convertible promissory notes. As of June 30, 2019, four notes had fewer shares reserved than required under the terms of the note agreements. During the quarters ended June 30, 2019 and 2018, respectively, interest expense was $30,472 and $177,758. During the quarters ended June 30, 2019 and 2018, respectively, amortization of debt discount was $260,309 and $63,274.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Jun. 30, 2019
Notes to Financial Statements
NOTE 6. STOCKHOLDERS' EQUITY	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 the holder(s) have the right to cast a total of fifty-percent (50%) plus one votes on all matters submitted to a vote of holder of the Company’s common stock. Our 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. On October 1, 2016, the Company issued 5,000,000 shares of our Series A Preferred Stock to Daniel Crawford in exchange for 10,000,000 shares of Series A Preferred Stock in Humbly Hemp. Common Stock During the three months ended June 30, 2019, the Company issued a total of 67,054,397 shares of common stock to three noteholders in connection with the settlement of principal and interest totaling $252,277. During April and June 2019, the Company issued several subscription agreements for the purchase of common stock by various investors at a price ranging from $.005 to $.02. A total of 1,250,000 shares of common stock were issued during the quarter ended June 30, 2019 for cash proceeds received totaling $25,000. An additional 8,166,000 shares are to be issued; accordingly, common stock payable was recorded of $45,000 related to these shares.

RELATED PARTY

RELATED PARTY	3 Months Ended
	Jun. 30, 2019
Notes to Financial Statements
NOTE 7. RELATED PARTY	During December 2017, the Company entered into a consulting agreement with Dr. Ashok Patel, our current CEO, to serve as Director of Product Development. Consideration for services under the agreement provided for the issuance of 700,000 shares of common stock of the Company at the time of execution of the agreement, and the following two anniversaries of the agreement. At June 30, 2019, the first anniversary shares have yet to be issued. Accordingly, they are reported in the accompanying consolidate statement of stockholders’ equity (deficit) as common stock payable. The trustee of La Dulce Vita Trust (LDVT) is the aunt of Daniel Crawford, the Company’s Board of Directors Chairman. At June 30, 2019 and March 31, 2019, $474,000 is owed to LDVT reported in notes payable, and $22,000 is included in convertible debt on the accompanying consolidated balance sheets. On April 16, 2018, the Company entered into an operating agreement with Centre Manufacturing, Inc. ("Centre") and formed an LLC owned 51% by the Company and 49% owned by Centre, but all income and losses will be split evenly. The owner of Centre is the CEO of the Company. On June 19, 2018, the Company formed a majority owned subsidiary, Endo & Centre Venture LLC. No significant activity has occurred during the quarters ending June 30, 2019 and 2018, respectively. During the quarter ended June 30, 2019 and 2018, the Company purchased inventory totaling $3,484 and $76,946 from Centre, respectively. The Company owed Centre $0 and $18,531, respectively, at June 30, 2019 and March 31, 2019 which is included in accounts payable on the accompanying consolidated balance sheets.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Jun. 30, 2019
Notes to Financial Statements
NOTE 8. COMMITMENTS AND CONTINGENCIES	On April 1, 2019 the Company entered into an office and warehouse lease of approximately 5,700 square feet in Carrollton, Texas. At the inception of the lease, the Company adopted ASC 842 requiring the recording of assets and liabilities related to leases on the balance sheet. The Company records rent on straight-line basis over the terms of the underlying lease. Rent expense for the three months ended June 30, 2019 and June 30, 2018 was $11,865 and $0, respectively. Aggregate future lease liability expense under ASC 842 are as follows: Years Ending March 31, Amount 2020 $ 34,200 2021 45,600 2022 45,600 $ 125,400

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Jun. 30, 2019
Notes to Financial Statements
NOTE 9. SUBSEQUENT EVENTS	On July 17, 2019 we received a third tranche of funding from Noteholder 3 in connection with its 10% convertible note. The additional note totaled $22,500 and was issued with a warrant to purchase 750,000 shares of common stock at an exercise price of $0.05. Subsequent to June 30, 2019 the Company issued 6,000,000 shares of common stock, at $0.005, for a total of $30,000 to several investors pursuant to subscription agreements. During July 2019 the Company triggered an event of default on the convertible promissory note with Noteholder 4. As a result, 150% of the then outstanding principal balance of $44,882 became due immediately. Accordingly, a penalty of $22,441 was incurred. Subsequent to June 30, 2019 the Company issued common stock for settlement of convertible debt as summarized below: Noteholder Shares Issued Debt Converted Noteholder 5 26,977,212 $ 113,980 Noteholder 7 7,081,679 35,444 Noteholder 4 5,305,040 20,000 Noteholder 3 7,815,000 7,815 47,178,931 $ 177,239

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Jun. 30, 2019
Summary Of Significant Accounting Policies
Formation and Business Activity	Right on Brands, Inc. (“we” or “the Company” or “Right On Brands”) was incorporated under the laws of the State of Nevada on April 1, 2011, as HealthTalk Live, Inc. On August 10, 2017, the Company amended is articles of incorporation and changed its name to Right On Brands, Inc. On August 31, 2017 the Company common shares commenced trading under the new stock symbol OTC Pink: RTON. Right On Brands is a health and wellness focused company developing and marketing our brands.
Cash and Cash Equivalents	The Company considers all highly liquid debt instruments purchased with an original maturity of three 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 one to five years. The cost of building the Company's website has been capitalized and amortized over a period of three 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 June 30, 2019, and March 31, 2019, inventory consisted of the following: As of June 30, 2019 As of March 31, 2019 Raw materials $ 6,843 $ 43,796 Work-in-process 30,611 30,611 Finished Goods 104,303 139,550 Ending Balance $ 141,757 $ 213,957
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.
Revenue Recognition	We recognize revenue when our performance obligation is satisfied. Our primary performance obligation (the distribution and sales of hemp products) is satisfied upon the shipment or delivery of products to our customers, which is also when control is transferred. The transfer of control of products to our customers is typically based on written sales terms that do not allow for a right of return after 30 days from the date of purchase. Our products are sold for cash or on credit terms. Our credit terms, which are established in accordance with local and industry practices, typically require payment within 30 days of delivery, and may allow discounts for early payment. We estimate and reserve for our bad debt exposure based on our experience with past due accounts and collectability, the aging of accounts receivable and our analysis of customer data.
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 the Financial Accounting Standards Board (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	In accordance with the reporting requirements of ASC Topic 825, Financial Instruments Consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value at the balance sheet dates, nor gains or losses reported in the statements of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held during the three months ended June 30, 2019 and 2018, except as disclosed.
Fair Value Measurement	The Company did not have any Level 1 or Level 2 assets and liabilities at June 30, 2019 and 2018. The derivative liabilities are Level 3 fair value measurements. The following is a summary of activity of Level 3 liabilities during the fiscal quarter ended June 30, 2019: Balance at March 31, 2019 $ 1,034,939 Additions to derivative liability for new debt - Reclass to equity upon conversion/cancellation (307,539 ) Change in fair value 205,336 Balance at June 30, 2019 $ 932,736 From time to time, the Company enters into convertible promissory note agreements (Note 5). These notes are convertible at a fraction of the stock closing price near the conversion date. Additionally, the conversion price, as well as other terms including interest rates, adjust if any future financings have more favorable terms. The conversion features of these notes meet the definition of a derivative which therefore requires bifurcation and are accounted for as a derivative liability. The Company estimated the fair value of the conversion feature derivatives embedded in the convertible promissory notes based on assumptions used in the Black Scholes pricing model. At June 30, 2019 and March 31, 2019, the fair value of the derivative liabilities of convertible notes was estimated using the following weighted-average inputs: the price of the Company’s common stock of $0.0081 and $0.045, respectively; a risk-free interest rate ranging from 2.32% to 2.50%, and expected volatility of the Company’s common stock ranging from 307% to 478%, various estimated exercise prices, and terms under one year.
Convertible Instruments	The Company evaluates and account for conversion options embedded in convertible instruments in accordance with ASC Topic 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.
Earnings (Loss) Per Share	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. The Company had no potential additional dilutive securities outstanding at June 30, 2019, except as follows: Potential additional common stock shares Potentially dilutive security: Preferred stock 25,000,000 Warrants 4,480,000 Options 8,000,000 Convertible debt 118,238,177 Potentially dilutive securities 155,718,177 No additional stock options or warrants were issued during the quarter ended June 30, 2019. A summary of the status of the Company’s option and warrant grants as of June 30, 2019 and the changes during the fiscal quarter then ended is presented below: Weighted-Average Shares Exercise Price Outstanding, March 31, 2019 12,480,000 $ 0.17 Granted - - Exercised - - Expired - - Outstanding, June 30, 2019 12,480,000 $ 0.17 Options exercisable at June 30, 2019 12,480,000 $ 0.17
Recent Accounting Pronouncements	During the quarter ended June 30, 2019, there were several new accounting pronouncements issued by the FASB. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s financial statements. In February 2016, the FASB issued ASU 2016-02, Leases

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Jun. 30, 2019
Summary Of Significant Accounting Policies Tables Abstract
Schedule of Inventory	As of June 30, 2019 As of March 31, 2019 Raw materials $ 6,843 $ 43,796 Work-in-process 30,611 30,611 Finished Goods 104,303 139,550 Ending Balance $ 141,757 $ 213,957
Summary of activity of derivative liabilities	Balance at March 31, 2019 $ 1,034,939 Additions to derivative liability for new debt - Reclass to equity upon conversion/cancellation (307,539 ) Change in fair value 205,336 Balance at June 30, 2019 $ 932,736
Summary of potential additional dilutive securities outstanding	Potential additional common stock shares Potentially dilutive security: Preferred stock 25,000,000 Warrants 4,480,000 Options 8,000,000 Convertible debt 118,238,177 Potentially dilutive securities 155,718,177
Summary of option and warrant grants	Weighted-Average Shares Exercise Price Outstanding, March 31, 2019 12,480,000 $ 0.17 Granted - - Exercised - - Expired - - Outstanding, June 30, 2019 12,480,000 $ 0.17 Options exercisable at June 30, 2019 12,480,000 $ 0.17

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Jun. 30, 2019
PROPERTY AND EQUIPMENT AND INTANGIBLE ASSETS (Tables)
Summary of Property And Equipment	As of June 30, 2019 As of March 31, 2019 Website development $ 88,965 $ 88,965 Automobile 31,596 31,596 Studio and office equipment 5,957 5,957 Tenant improvements 11,135 11,135 137,653 137,653 Less: accumulated depreciation (111,782 ) (110,202 ) Ending Balance $ 25,871 $ 27,451

CONVERTIBLE DEBT (Tables)

CONVERTIBLE DEBT (Tables)	3 Months Ended
	Jun. 30, 2019
Convertible Debt
Summary of convertible debt	Gross Gross amount Net amounts Corresponding amount offset by of liabilities Derivative Note holder of liability debt discount presented Balance Noteholder 2 $ 82,500 $ 19,342 $ 63,158 $ 76,682 Noteholder 3 34,530 34,456 74 62,192 Noteholder 4 44,882 30,712 14,170 76,785 Noteholder 5 244,650 121,987 122,663 361,167 Noteholder 6 130,000 45,833 84,167 209,299 Noteholder 7 81,750 47,688 34,062 146,611 Other notes 47,000 - 47,000 - $ 665,312 $ 300,018 $ 365,294 $ 932,736

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Jun. 30, 2019
Commitments And Contingencies
Summary of aggregate future lease liability expense	Years Ending March 31, Amount 2020 $ 34,200 2021 45,600 2022 45,600 $ 125,400

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	3 Months Ended
	Jun. 30, 2019
Subsequent Events
Summary of common stock for settlement of convertible debt	Noteholder Shares Issued Debt Converted Noteholder 5 26,977,212 $ 113,980 Noteholder 7 7,081,679 35,444 Noteholder 4 5,305,040 20,000 Noteholder 3 7,815,000 7,815 47,178,931 $ 177,239

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Jun. 30, 2019	Mar. 31, 2019
Summary Of Significant Accounting Policies Details Abstract
Raw materials	$ 6,843	$ 43,796
Work-in-process	30,611	30,611
Finished Goods	104,303	139,550
Ending Balance	$ 141,757	$ 213,957

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	3 Months Ended
	Jun. 30, 2019USD ($)
Summary Of Significant Accounting Policies Details 1Abstract
Derivative liability balance at March 31, 2019	$ 1,034,939
Additions to derivative liability for new debt
Reclass to equity upon conversion/cancellation	(307,539)
Change in fair value	205,336
Balance at June 30, 2019	$ 932,736

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	3 Months Ended
	Jun. 30, 2019$ / shares
Date of incorporation	Apr. 1, 2011
State of incorporation	Nevada
Period of sale return	30 days
Building [Member]
Period of amortization	3 years
Minimum [Member] | Derivative liability of convertible notes [Member]
Common stock price per share	$ 0.0081
Risk free interest rate	2.32%
Expected volatility rate	307.00%
Minimum [Member] | Property and Equipment [Member]
Estimated useful lives	1 year
Maximum [Member] | Derivative liability of convertible notes [Member]
Common stock price per share	$ 0.045
Risk free interest rate	2.50%
Expected volatility rate	478.00%
Maximum [Member] | Property and Equipment [Member]
Estimated useful lives	5 years

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Mar. 31, 2019
GOING CONCERN (Details Narrative)
Accumulated deficit	$ (10,958,079)		$ (10,186,102)
Net loss	$ (771,977)	$ (588,175)

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2019	Mar. 31, 2019
Property and equipment, gross	$ 137,653	$ 137,653
Less: accumulated depreciation and amortization	(111,782)	(110,202)
Ending balance	25,871	27,451
Website development [Member]
Property and equipment, gross	88,965	88,965
Automobile [Member]
Property and equipment, gross	31,596	31,596
Studio and office equipment [Member]
Property and equipment, gross	5,957	5,957
Tenant Improvements [Member]
Property and equipment, gross	$ 11,135	$ 11,135

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Mar. 31, 2019
PROPERTY AND EQUIPMENT (Details Narrative)
Depreciation expense	$ 1,580	$ 680
Amortization expense	410	$ 256
Capitalized intangible assets	$ 1,024

NONCONTROLLING INTEREST (Detail

NONCONTROLLING INTEREST (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2018	Jun. 30, 2019	Mar. 31, 2019
Investments		$ 101,470
Noncontrolling interest		$ 24,437	$ 24,437
Humble Water Company [Member]
Ownership percentage		49.00%
Spring Hill Water Company [Member]
Voting membership units, percentage		75.00%
Lease agreement description	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
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	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 0% of the net losses based on the terms of the agreement
Doore, LLC [Member]
Ownership percentage			51.00%
Bottling Facility And Equipment [Member]
Commitment to additional capital		$ 530,000
Commitment to additional capital term	3 years
Failure commitment to additional capital contrbution	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%

CONVERTIBLE DEBT (Details )

CONVERTIBLE DEBT (Details ) - USD ($)	3 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Mar. 31, 2019
Gross amount offset by debt discount	$ 260,309	$ 63,274
Corresponding Derivative Balance	932,736		$ 1,034,939
Noteholder 2 [Member]
Gross amount of liability	82,500
Gross amount offset by debt discount	19,342
Net amounts of liabilities presented	63,158
Corresponding Derivative Balance	76,682
Noteholder 3 [Member]
Gross amount of liability	34,530
Gross amount offset by debt discount	34,456
Net amounts of liabilities presented	74
Corresponding Derivative Balance	62,192
Noteholder 4 [Member]
Gross amount of liability	44,882
Gross amount offset by debt discount	30,712
Net amounts of liabilities presented	14,170
Corresponding Derivative Balance	76,785
Noteholder 5 [Member]
Gross amount of liability	244,650
Gross amount offset by debt discount	121,987
Net amounts of liabilities presented	122,663
Corresponding Derivative Balance	361,167
Noteholder 6 [Member]
Gross amount of liability	130,000
Gross amount offset by debt discount	45,833
Net amounts of liabilities presented	84,167
Corresponding Derivative Balance	209,299
Noteholder 7 [Member]
Gross amount of liability	81,750
Gross amount offset by debt discount	47,688
Net amounts of liabilities presented	34,062
Corresponding Derivative Balance	146,611
Other Notes [Member]
Gross amount of liability	47,000
Gross amount offset by debt discount
Net amounts of liabilities presented	47,000
Corresponding Derivative Balance
Total [Member]
Gross amount of liability	665,312
Gross amount offset by debt discount	300,018
Net amounts of liabilities presented	365,294
Corresponding Derivative Balance	$ 932,736

CONVERTIBLE DEBT (Details Narra

CONVERTIBLE DEBT (Details Narrative) - USD ($)	Feb. 12, 2019	Oct. 31, 2016	Jun. 30, 2019	Jun. 30, 2018	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2016
Interest expenses			$ 30,472	$ 177,758
Accrued interest payable			51,023		$ 30,337
Reclass to equity upon conversion/cancellation			(307,539)
Loss on interest settlement			(8,693)
Debt instrument converted amount			$ 252,277
Conversion of debt and interest to common stock			67,054,397
Amortization of debt discount			$ 260,309	$ 63,274
Common stock, shares issued			141,956,991		73,652,594
April 11, 2016 [Member]
Convertible note payable			$ 10,000
Interest rate			8.00%
Debt conversion price			$ 0.01
Maturity date					Feb. 7, 2017
Extended maturity date					Mar. 10, 2017
Convertible note principal amount, amount					$ 1,000	$ 7,000
Convertible note principal amount converted into common stock, shares					100,000	700,000
November 21, 2017 [Member]
Convertible note payable			$ 20,000
Interest rate			6.00%
Debt conversion price			$ 0.20
Maturity date			May 21, 2018
July 7, 2016 [Member]
Convertible note payable			$ 25,000
Interest rate			6.00%
Debt conversion price			$ 0.10
Extended maturity date			Sep. 30, 2019
Noteholders One [Member]
Shares issuable upon conversion of convertible debt							800,000
Notice of debt conversion, principal	$ 125,000
Notice of debt conversion, accrued interest	11,250
Periodic penalty upon failure to deliver common stock upon notice	$ 3,000
Frequency of periodic payments	Daily
Note payable recognized as a penalty					$ 135,000
Additional penalty			$ 114,000
Debt in default, description	The convertible debt held by noteholders 2 through 6 is also in default at June 30, 2019. At the noteholders’ discretion, if notice is given to the Company, additional penalties of approximately $227,000 would be due.
Common stock payable, fair value							$ 474,000
Convertible promissory note [Member]
Shares issuable upon conversion of convertible debt			374,000,000		398,000,000
Noteholders Three [Member]
Common stock, shares issued		4,200,000
Convertible Debt [Member]
Common stock, shares issued		5,000,000
Extinguishment of debt		$ 129,549

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Oct. 31, 2016	Jun. 30, 2019	Mar. 31, 2019	Oct. 01, 2016
Common stock payable, amount		$ 45,000
Common stock payable, shares		8,166,000
Issuance of common stock for cash, Shares		1,250,000
Issuance of common stock for cash, Amount		$ 25,000
Debt instrument converted amount		$ 252,277
Conversion of debt and interest to common stock		67,054,397
Series A Preferred Stock [Member]
Convertible preferred stock, terms of conversion feature		The Series A Preferred Stock is convertible to common stock at a rate of five shares for every share held and the holder(s) have the right to cast a total of fifty-percent (50%) plus one votes on all matters submitted to a vote of holder of the Company;s common stock.
Preferred Shares issued		5,000,000	5,000,000
Series A Preferred Stock [Member] | Daniel Crawford [Member]
Preferred Shares issued				5,000,000
Exchange Shares	10,000,000
Investor [Member] | Minimum [Member]
Common stock price per share		$ .005
Investor [Member] | Maximum [Member]
Common stock price per share		$ .02

RELATED PARTY (Details Narrativ

RELATED PARTY (Details Narrative) - USD ($)	1 Months Ended
	Apr. 16, 2018	Dec. 31, 2017	Jun. 30, 2019	Mar. 31, 2019
Ownership percentage description	The Company entered into an operating agreement with Centre Manufacturing, Inc. ("Centre") and formed an LLC owned 51% by the Company and 49% owned by Centre, but all income and losses will be split evenly.
Ashok Patel [Member]
Common stock, shares issued, Shares		700,000
Centre [Member]
Ownership percentage	49.00%
Inventory			$ 3,484	$ 76,946
Due to related party			0	18,531
LLC [Member]
Ownership percentage	51.00%
La Dulce Vita Trust [Member]
Note Payable			22,000	22,000
Due to related party			$ 474,000	$ 474,000

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	Jun. 30, 2019	Mar. 31, 2019
Years Ending March 31,
2020	$ 34,200
2021	45,600
2022	45,600
Aggregate future lease liability expense	$ 125,400

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	3 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Commitments And Contingencies Details Narrative Abstract
Rent expense	$ 11,865	$ 0

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details)	3 Months Ended
	Jun. 30, 2019USD ($)shares
Debt converted	$ 252,277
Subsequent Event [Member]
Shares Issued | shares	47,178,931
Debt converted	$ 177,239
[Noteholder 5 [Member]] | Subsequent Event [Member]
Shares Issued | shares	26,977,212
Debt converted	$ 113,980
[Noteholder 7 [Member]] | Subsequent Event [Member]
Shares Issued | shares	7,081,679
Debt converted	$ 35,444
[Noteholder 4 [Member]] | Subsequent Event [Member]
Shares Issued | shares	5,305,040
Debt converted	$ 20,000
[Noteholder 3 [Member]] | Subsequent Event [Member]
Shares Issued | shares	7,815,000
Debt converted	$ 7,815

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Jul. 31, 2019	Jun. 30, 2019	Jun. 30, 2018	Jul. 17, 2019
Proceed from issuance of common stock		$ 70,000	$ 61,000
Subsequent Event [Member]
Common stock shares issued during the period		47,178,931
Subsequent Event [Member] | Investor [Member]
Common stock shares issued during the period		6,000,000
Proceed from issuance of common stock		$ 30,000
Common stock price per share		$ 0.005
Subsequent Event [Member] | [Noteholder 4 [Member]]
Common stock shares issued during the period		5,305,040
Debt due amount	$ 44,882
Debt default penalty	$ 22,441
Debt default description	During July 2019 the Company triggered an event of default on the convertible promissory note with Noteholder 4. As a result, 150% of the then outstanding principal balance of $44,882 became due immediately.
Subsequent Event [Member] | [Noteholder 3 [Member]]
Convertible note				$ 22,500
Warrant issued to purchase common shares				750,000
Exercise price				$ 0.05
Common stock shares issued during the period		7,815,000