Right On Brands (RTON) 10-K 1 Apr 21 2020 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2021	Jun. 30, 2020
Cover [Abstract]
Entity Registrant Name	Right On Brands, Inc.
Entity Central Index Key	0001580262
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--03-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	No
Document Period End Date	Mar. 31, 2020
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		5,261,244,194
Entity Public Float			$ 752,000
Document Annual Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2020	Mar. 31, 2019
Current assets
Cash	$ 67,153	$ 90,883
Accounts receivable, net of allowance	7,169	24,184
Prepaid expenses	34,862	0
Inventory	15,536	213,957
Total current assets	124,720	329,024
Non-current assets
Property and equipment, net of depreciation	21,132	27,451
Intangible assets, net of amortization	307	768
Right of use asset (Note 11)	91,200	0
Total non-current assets	112,639	28,219
Total assets	237,359	357,243
Current liabilities
Accounts payable	109,243	66,689
Accrued interest payable	71,318	30,337
Lease liability, current portion (Note 11)	45,600	0
Notes payable	299,000	609,000
Convertible debt, net of discount	275,941	347,473
Derivative liability	1,574,097	1,034,939
Total current liabilities	2,375,199	2,088,438
Lease liability, non-current (Note 11)	45,600	0
Total liabilities	2,420,799	2,088,438
Commitments and contingencies (Note 11)	0	0
Stockholders' deficit
Series A Preferred stock; 10,000,000 shares authorized of $.001 par value; 5,000,000 and 5,000,000 shares issued March 31, 2020 and 2019, respectively	5,000	5,000
Common stock; par value $.001; 12,000,000,000 and 500,000,000 shares authorized 999,515,530 and 73,652,594 shares issued March 31, 2020 and 2019, respectively	999,516	73,653
Additional paid-in capital	10,382,366	8,295,767
Common stock payable	66,820	56,050
Accumulated deficit	(13,661,579)	(10,186,102)
Total Right On Brands stockholders' deficit	(2,207,877)	(1,755,632)
Noncontrolling interest	24,437	24,437
Total stockholders' deficit	(2,183,440)	(1,731,195)
Total liabilities and stockholders' deficit	$ 237,359	$ 357,243

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2020	Mar. 31, 2019
Stockholders' deficit
Common stock, shares par value	$ .001	$ .001
Common stock, shares authorized	12,000,000,000	500,000,000
Common stock, shares issued	999,515,530	73,652,594
Series A Preferred Stock [Member]
Stockholders' deficit
Preferred stock, shares par value	$ .001	$ .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 - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
CONSOLIDATED STATEMENTS OF OPERATIONS
Revenue	$ 328,580	$ 255,821
Cost of goods sold	307,280	168,918
Gross profit	21,300	86,903
Operating expenses
Depreciation and amortization	6,780	2,888
General and administrative	345,157	446,894
Advertising and promotion	66,838	86,963
Legal and professional	195,855	124,269
Executive compensation	101,000	1,102,858
Consulting	162,435	3,190,800
Asset impairment	69,113	52,729
Bad debt expense	21,362	95,632
Research and development	0	337
Total operating expenses	968,540	5,103,370
Other (income) expense
Interest expense	906,177	459,062
Default penalties	301,980	298,600
Financing costs	496,784	1,676,568
Change in fair value of derivative liability	821,961	(1,365,539)
Loss on settlement of liabilities	9,247	0
Gain on settlement of liabilities	(7,800)	0
Other income	(112)	0
Total other (income) expense	2,528,237	1,068,691
Net loss before noncontrolling interest	(3,475,477)	(6,085,157)
Net gain (loss) attributable to noncontrolling interest	0	0
Net loss attributable to stockholders of Right On Brands, Inc.	$ (3,475,477)	$ (6,085,157)
Loss per share
Basic loss per share	$ (0.01)	$ (0.09)
Basic weighted average shares outstanding	376,175,431	66,759,168

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS EQUITY (DEFICIT) - USD ($)	Total	Common Stock [Member]	Preferred Stock [Member]	Additional Paid In Capital [Member]	Common Stock Issuable [Member]	Accumulated Deficit [Member]	Noncontrolling Interest [Member]
Balance, shares at Mar. 31, 2018		63,543,869	5,000,000
Balance, amount at Mar. 31, 2018	$ 2,980,015	$ 63,544	$ 5,000	$ 6,513,979	$ 474,000	$ (4,100,945)	$ 24,437
Issuance of common stock for cash, shares		2,666,000
Issuance of common stock for cash, amount	100,000	$ 2,666	$ 0	97,334	0	0	0
Conversion of debt to common stock, shares		6,402,725
Conversion of debt to common stock, amount	137,250	$ 6,403	$ 0	110,847	20,000	0	0
Issuance of common stock for services	36,050	$ 0	$ 0	0	36,050	0	0
Issuance of common stock for cash and warrants, shares		40,000
Issuance of common stock for cash and warrants, amount	10,000	$ 40	$ 0	9,960	0	0	0
Issuance of common stock for penalty, shares		1,000,000
Issuance of common stock for penalty, amount	76,100	$ 1,000	$ 0	75,100	0	0	0
Settlement of convertible note payable	199,341	0	0	199,341	0	0	0
Options and warrants issued for consulting and executive compensation	1,289,206	0	0	1,289,206	0	0	0
Note payable for shares pending issuance	(474,000)	0	0	0	(474,000)	0	0
Net loss	(6,085,157)	$ 0	$ 0	0	0	(6,085,157)	0
Balance, shares at Mar. 31, 2019		73,652,594	5,000,000
Balance, amount at Mar. 31, 2019	(1,731,195)	$ 73,653	$ 5,000	8,295,767	56,050	(10,186,102)	24,437
Issuance of common stock for cash, shares		14,416,666
Issuance of common stock for cash, amount	125,770	$ 14,417	$ 0	80,583	30,770	0	0
Net loss	(3,475,477)	$ 0	$ 0	0	0	(3,475,477)	0
Settlement of liabilities, shares		28,000,000
Settlement of liabilities, amount	22,200	$ 28,000	$ 0	(5,800)	0	0	0
Conversion of convertible notes payable and interest, shares		840,946,270
Conversion of convertible notes payable and interest, amount	2,260,156	$ 840,946	$ 0	1,439,210	(20,000)	0	0
Settlement of note payable, shares		800,000
Settlement of note payable, amount	474,000	$ 800	$ 0	473,200	0	0	0
Shares issued for financing costs, shares		40,700,000
Shares issued for financing costs, amount	20,350	$ 40,700	$ 0	(20,350)	0	0	0
Warrants issued for financing costs	33,113	0	0	33,113	0	0	0
Warrants issued for services	11,543	$ 0	$ 0	11,543	0	0	0
Shares issued for default penalty, shares		1,000,000
Shares issued for default penalty, amount	76,100	$ 1,000	$ 0	75,100	0	0	0
Balance, shares at Mar. 31, 2020		999,515,530	5,000,000
Balance, amount at Mar. 31, 2020	$ (2,183,440)	$ 999,516	$ 5,000	$ 10,382,366	$ 66,820	$ (13,661,579)	$ 24,437

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows used in operating activities
Net loss	$ (3,475,477)	$ (6,085,157)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	6,780	2,888
Bad debt expense	21,362	95,632
Amortization of debt discount	810,027	421,583
Inventory write-down	69,113	52,729
Financing costs	496,784	1,692,319
Change in fair value of derivative liability	821,961	(1,365,539)
Stock-based compensation	11,543	1,325,256
Stock and debt-based penalties	301,980	298,600
Loss on settlement of liabilities	1,447
(Increase) decrease in assets
Accounts receivable	(4,347)	(116,919)
Prepaid expense	(34,862)	110,227
Inventory	129,308	(252,642)
Deposit	0	2,000
Prepaid stock compensation	0	2,858,457
Increase (decrease) in liabilities
Accounts payable	43,865	49,978
Accrued interest payable	117,516	36,965
Net cash used in operating activities	(683,000)	(873,623)
Cash flows used in investing activities
Purchase of property and equipment	0	(18,000)
Net cash used in investing activities	0	(18,000)
Cash flows provided by financing activities
Proceeds from notes payable	25,000	0
Proceeds from convertible debt	508,500	825,000
Proceeds from issuances of common stock	125,770	110,000
Net cash provided by financing activities	659,270	935,000
Increase (decrease) in cash	(23,730)	43,377
Cash-beginning of year	90,883	47,506
Cash-end of year	67,153	90,883
Supplemental cash flow information
Cash paid for interest	0	0
Cash paid for income taxes	0	0
Non-cash investing and financing activities
Right of use asset and liability	136,800	0
Original issuance discount on note payable	25,000	0
Original issuance discount on convertible debt	42,150	980,800
Discount on convertible debt from derivative liability	495,795	0
Common stock issued to settle notes payable	474,000	0
Convertible debt and interest converted into common stock	2,260,156	137,250
Common stock payable converted to note payable	0	494,000
Penalty accrued as note payable	$ 0	$ 135,000

BUSINESS ACTIVITY AND SUMMARY O

BUSINESS ACTIVITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Mar. 31, 2020
BUSINESS ACTIVITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 1. BUSINESS ACTIVITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	1. BUSINESS ACTIVITY AND 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. ("Right On Brands")("the Company"). Right On Brands is a health and wellness focused company developing and marketing their brands as described herein. During the year ended March 31, 2017, the Company acquired Humbly Hemp, Inc. as a wholly owned subsidiary. On August 31, 2017 the Company common shares commenced trading under the new stock symbol OTC Pink: RTON. Our Chief Executive Officer has been identified as the chief operating decision maker as defined by FASB ASC Topic 280. Addition of New Wholly Owned Subsidiary, Humble Water Company On May 11, 2017, the Company formed a wholly owned subsidiary, Humble Water Company. ("Humble") Humble was formed to handle the joint venture with Spring Hill Water Co. No significant activity related to the joint venture occurred during the fiscal years ended March 31, 2020 and 2019. Addition of New Wholly Owned Subsidiary, Endo Brands, Inc. On June 27, 2017, the Company formed a wholly owned subsidiary, Endo Brands, Inc. ("Endo"). Endo Brands has products in the CBD and hemp oil marketplace. Addition of Partially Owned Subsidiary, Endo & Centre Venture LLC On April 16, 2018, the Company entered into an operating agreement with Centre Manufacturing, Inc. ("Centre") and agreed to form an LLC. The LLC is 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 fiscal years ended March 31, 2020 and 2019. Principles of Consolidation The consolidated financial statements of the Company include the accounts of Right On Brands, Inc. and its wholly owned subsidiaries and majority owned business (Humbly Hemp, Inc., Endo Brands, Inc., Humble Water Company, Springhill Water Co, and Endo & Centre Venture LLC). Intercompany accounts and transactions have been eliminated upon consolidation. 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. The Company maintains cash balances at three financial institutions. Accounts at these institutions are insured by the Federal Deposit Insurance Corporation (FDIC) up to $250,000. As of March 31, 2020, and 2019, the Company’s cash balance did not exceed FDIC coverage. Accounts Receivable The Company performs periodic credit evaluations of its customers’ financial condition and extends credit to virtually all of its customers on an uncollateralized basis. Credit losses to date have been insignificant and within management’s expectations. The Company provides an allowance for doubtful accounts that is based upon a review of outstanding receivables, historical collection information, and existing economic conditions. Normal accounts receivable are due 30 to 45 days after the issuance of the invoice. Receivables past due more than 60 days are considered delinquent. Delinquent receivables are evaluated for collectability based on individual credit evaluation and specific circumstances of the customer. As of March 31, 2020 and 2019, the Company’s allowance for doubtful accounts was $0 and $34,479, respectively. The Company wrote off $34,479 and $61,153 of accounts receivable against the allowance for doubtful accounts during fiscal years ended March 31, 2020 and 2019, respectively. Property and Equipment Property and equipment are stated at cost, using a capitalization threshold of $2,500. Depreciation is provided by the straight-line method over the useful lives of the related assets, ranging 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). Cost includes materials related to the purchase and production of inventories. We regularly review inventory quantities on hand, future purchase commitments with our suppliers, and the estimated utility of our inventory. If our review indicates a reduction in utility below carrying value, we reduce our inventory to a new cost basis through a charge to cost of revenue. Use of Estimates The preparation of consolidated 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Long-lived Assets The Company's long-lived assets and other assets (consisting of property and equipment) are reviewed for impairment in accordance with the guidance of the FASB Topic ASC 360," Property, Plant, and Equipment", and FASB ASC Topic 205 " Presentation of Financial Statements ". The Company tests for impairment losses on long-lived assets used in operations whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset. If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. Impairment evaluations involve management's estimates on asset useful lives and future cash flows. Actual useful lives and cash flows could be different from those estimated by management which could have a material effect on our reporting results and financial positions. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary. Through March 31, 2020 and 2019, the Company had not experienced impairment losses on its long-lived assets. However, there can be no assurances that demand for the Company's products or services will continue, which could result in an impairment of long-lived assets in the future. Stock Based Compensation The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50. 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 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. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities. In addition, the Company’s management performs an evaluation of all uncertain income tax positions taken or expected to be taken in the course of preparing the Company’s income tax returns to determine whether the income tax positions meet a “more likely than not” standard of being sustained under examination by the applicable taxing authorities. This evaluation is required to be performed for all open tax years, as defined by the various statutes of limitations, for federal and state purposes. If the Company has interest or penalties associated with insufficient taxes paid, such expenses are reported in income tax expense. Fair Value Measurement ASC Topic 820, “Fair Value Measurement”, requires that certain financial instruments be recognized at their fair values at our balance sheet dates. However, other financial instruments, such as debt obligations, are not required to be recognized at their fair values, but Generally Accepted Accounting Principles in the United States (“GAAP”) provides an option to elect fair value accounting for these instruments. GAAP requires the disclosure of the fair values of all financial instruments, regardless of whether they are recognized at their fair values or carrying amounts in our balance sheets. For financial instruments recognized at fair value, GAAP requires the disclosure of their fair values by type of instrument, along with other information, including changes in the fair values of certain financial instruments recognized in income or other comprehensive income. For financial instruments not recognized at fair value, the disclosure of their fair values is provided below under “Financial Instruments.” Nonfinancial assets, such as property, plant and equipment, and nonfinancial liabilities are recognized at their carrying amounts in the Company’s balance sheets. GAAP does not permit nonfinancial assets and liabilities to be remeasured at their fair values. However, GAAP requires the remeasurement of such assets and liabilities to their fair values upon the occurrence of certain events, such as the impairment of property, plant and equipment. In addition, if such an event occurs, GAAP requires the disclosure of the fair value of the asset or liability along with other information, including the gain or loss recognized in income in the period the remeasurement occurred. Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities; Level 2 - Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; or Level 3 - Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). The Company did not have any Level 1 or Level 2 assets and liabilities at March 31, 2020 and 2019. The Derivative liabilities are Level 3 fair value measurements. The following is a summary of activity of Level 3 liabilities during the fiscal years ended March 31, 2020 and 2019: 2020 2019 Derivative liability balance at beginning of period $ 1,034,939 $ - Additions from debt issuances 942,145 2,599,819 Additions from default penalties 81,143 - Reclass to equity upon conversion/cancellation (1,306,091 ) (199,341 ) Change in fair value 821,961 (1,365,539 ) Derivative liability balance at end of period $ 1,574,097 $ 1,034,939 During the years ended March 31, 2020 and 2019, the Company entered into several convertible note agreements (Note 6). 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 debentures based on weighted probabilities of assumptions used in the Black Scholes pricing model. At March 31, 2020, 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 $0.0002; a risk-free interest rate ranging from 0.15% to 0.17%, and expected volatility of the Company’s common stock of 364%, various estimated exercise prices, and terms under one year. At 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 $0.045; a risk-free interest rate ranging from 2.32% to 2.50%, and expected volatility of the Company’s common stock ranging from 286% to 305%, various estimated exercise prices, and terms under one year. Financial Instruments The Company’s financial instruments include cash and cash equivalents, receivables, payables, and debt and are accounted for under the provisions of ASC Topic 825, “Financial Instruments”. The carrying amount of these financial instruments, with the exception of discounted debt, as reflected in the consolidated balance sheets approximates fair value. Convertible Instruments The Company evaluates and accounts 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. Proceeds from these convertible notes are reported under the financing section of the statements of cash flows. Changes to the fair value of the derivative liability are reported as adjustments to reconcile net loss to net cash used in operating activities in the accompanying statement of cash flows. Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers: Topic 606, or ASU 2014-09. ASU 2014-09 establishes the principles for recognizing revenue and develops a common revenue standard for U.S. GAAP. The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. In applying the new revenue recognition model to contracts with customers, an entity: (1) identifies the contract(s) with a customer; (2) identifies the performance obligations in the contract(s); (3) determines the transaction price; (4) allocates the transaction price to the performance obligations in the contract(s); and (5) recognizes revenue when (or as) the entity satisfies a performance obligation. The accounting standards update applies to all contracts with customers except those that are within the scope of other topics in the FASB Accounting Standards Codification. The accounting standards update also requires significantly expanded quantitative and qualitative disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The Company adopted Topic 606 as of April 1, 2018, using the modified retrospective transition method. Under the modified retrospective method, the Company would recognize the cumulative effect of initially applying the standard as an adjustment to opening retained earnings at the date of initial application; however, the Company did not have any material adjustment as of the date of the adoption and adoption had no impact on the Company's consolidated balance sheet, results of operations, equity or cash flows as of the adoption date. The comparative periods have not been restated. In February 2016, the FASB issued ASU 2016-02, Leases. This is a comprehensive new leases standard that amends various aspects of existing guidance for leases and requires additional disclosures about leasing arrangements. Recognition of the costs of these leases on the income statement will be dependent upon their classification as either an operating or a financing lease. Costs of an operating lease will continue to be recognized as a single operating expense on a straight-line basis over the term of the lease. Costs for a financing lease will be disaggregated and recognized as both an operating expense (for the amortization of the right-of-use asset) and interest expense (for interest on the lease liability). This standard became effective beginning April 1, 2019 at the inception of the Company’s office and warehouse lease (Note 11). The Company believes adoption of the standard did not have a material impact on our results of operations and financial condition. During the year ended March 31, 2020, and through the date of this report, 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 consolidated financial statements.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Mar. 31, 2020
GOING CONCERN
NOTE 2. GOING CONCERN	.2. GOING CONCERN The accompanying consolidated 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. For the year ended March 31, 2020, the Company had an accumulated deficit of approximately $13,662,000, had a net loss of approximately $3,475,000, and net cash used in operating activities of approximately $683,000, with approximately $329,000 revenue earned, and a lack of profitable 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. 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 consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

INVENTORY

INVENTORY	12 Months Ended
	Mar. 31, 2020
INVENTORY
Note 3. INVENTORY	3. INVENTORY At March 31, 2020 and 2019, inventory consisted of the following: As of March 31, 2020 As of March 31, 2019 Raw materials $ 3,921 $ 43,796 Work-in-process - 30,611 Finished Goods 11,615 139,550 Ending Balance $ 15,536 $ 213,957

PROPERTY AND EQUIPMENT AND INTA

PROPERTY AND EQUIPMENT AND INTANGIBLE ASSETS	12 Months Ended
	Mar. 31, 2020
PROPERTY AND EQUIPMENT AND INTANGIBLE ASSETS
NOTE 4. PROPERTY AND EQUIPMENT AND INTANGIBLE ASSETS	4. PROPERTY AND EQUIPMENT AND INTANGIBLE ASSETS As of March 31, 2020 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 10,879 10,879 Intangible assets 1,024 1,024 138,421 138,421 Accumulated depreciation and Amortization (116,982 ) (110,202 ) Ending Balance $ 21,439 $ 28,219 Depreciation expense of property and equipment for the fiscal years ended March 31, 2020 and 2019 was $6,319 and $2,786, respectively. Intangible assets consist of a trademark acquired March 31, 2017 and is being amortized over five years. Amortization expense for the fiscal years ended March 31, 2020 and 2019 was $461 and $102, respectively.

NONCONTROLLING INTEREST

NONCONTROLLING INTEREST	12 Months Ended
	Mar. 31, 2020
NONCONTROLLING INTEREST
NOTE 5. NONCONTROLLING INTEREST	5. 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 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 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, 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 0% of the net losses based on the terms of the agreement. As of March 31, 2020 and 2019, the noncontrolling interest was $24,437 in the accompanying consolidated financial statements. As of March 31, 2020 and 2019, our total investment into Spring Hill to date was $101,470. During the fiscal years ended March 31, 2020 and 2019, there have been no significant operations or expenditures in the joint venture.

DEBT

DEBT	12 Months Ended
	Mar. 31, 2020
DEBT
NOTE 6. DEBT	6. DEBT Notes Payable 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 were still pending issuance; accordingly, the Company reclassified the amount due to Noteholder 8 to notes payable at the fair value of the common stock. During February 2020, the Company issued 800,000 shares of the Company’s common stock pursuant to the October 2016 debt extinguishment. As a result, the note payable of $474,000 is no longer outstanding. 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, a 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 year ended March 31, 2020. The $249,000 balance remains outstanding at March 31, 2020. On November 22, 2019, the Company issued a $50,000 promissory note to Noteholder 11 for a $25,000 cash borrowing. Accordingly, a $25,000 discount was recorded at issuance, all of which was amortized by March 31, 2020. The non-interest-bearing note is secured by inventory, matured February 20, 2020 and remains in default at March 31, 2020. Convertible Debt On April 11, 2016, the Company issued a convertible promissory note with Noteholder 8 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, at which time the Company defaulted on the note. Prior to the March 31, 2018, $8,000 in principal was converted into 800,000 shares of the Company’s common stock. The $2,000 balance outstanding at March 31, 2020 remains in default. On July 7, 2016, the Company issued a convertible promissory note with Noteholder 9 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, at which time the Company defaulted on the note. The $25,000 balance outstanding at March 31, 2020 and 2019 remains in default. On November 21, 2017, the Company issued a convertible promissory note with Noteholder 8 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, at which time the Company defaulted on the note. The note is convertible at $0.20 per share and can be converted on or before the maturity date. The $20,000 balance outstanding at March 31, 2020 and 2019 remains in default. During the fiscal year ended March 31, 2019, the Company issued convertible promissory notes summarized as follows: Origination Interest Conversion Note Noteholder Date Date Due Rate Discount Amount Noteholder 1 04/26/18 10/26/18 12 % 50 % $ 125,000 Noteholder 2 11/01/18 08/01/19 12 % 35 % 247,500 Noteholder 3 12/04/18 12/04/19 10 % 35 % 75,000 Noteholder 4 11/15/18 08/15/19 12 % 35 % 81,900 Noteholder 5 11/12/18 11/12/19 12 % 35 % 134,400 Noteholder 5 02/22/19 02/22/20 12 % 35 % 110,250 Noteholder 6 01/03/19 10/03/19 12 % 35 % 130,000 Noteholder 7 01/24/19 01/24/20 12 % 35 % 81,750 At March 31, 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 Noteholder of liability debt discount presented Balance Noteholder 2 $ 247,500 $ 115,592 $ 131,908 $ 258,372 Noteholder 3 75,000 54,849 20,151 94,843 Noteholder 4 81,900 51,188 30,712 87,582 Noteholder 5 244,650 183,074 61,576 325,589 Noteholder 6 130,000 87,500 42,500 155,384 Noteholder 7 81,750 68,124 13,626 113,169 Noteholder 8 22,000 - 22,000 - Noteholder 9 25,000 - 25,000 - $ 907,800 $ 560,327 $ 347,473 $ 1,034,939 During the fiscal year ended March 31, 2020, the Company issued convertible promissory notes summarized as follows: Origination Interest Conversion Note Noteholder Date Date Due Rate Discount Amount Noteholder 3 07/17/19 12/04/19 10 % 35 % 22,500 Noteholder 3 12/04/19 12/04/19 10 % 35 % 22,876 Noteholder 4 07/15/19 08/15/19 12 % 35 % 22,441 Noteholder 5 08/05/19 08/05/20 12 % 35 % 139,650 Noteholder 5 09/13/19 09/13/20 12 % 35 % 110,250 Noteholder 5 10/14/19 10/14/20 12 % 35 % 68,250 Noteholder 6 02/13/20 12/13/20 12 % 40 % 100,000 Noteholder 10 02/27/20 02/26/21 10 % 40 % 110,000 At March 31, 2020, 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 Noteholder of liability debt discount presented Balance Noteholder 2 $ 21,487 $ - $ 21,487 $ 59,069 Noteholder 3 29,450 - 29,450 80,960 Noteholder 5 281,250 127,874 153,376 774,897 Noteholder 6 100,000 84,539 15,461 308,481 Noteholder 8 22,000 - 22,000 - Noteholder 9 25,000 - 25,000 - Noteholder 10 110,000 100,833 9,167 350,690 $ 589,187 $ 313,246 $ 275,941 $ 1,574,097 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, a 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 year ended March 31, 2020. The $249,000 balance remains outstanding at March 31, 2020. The convertible debt held by noteholders 2, 3, 6, 8 and 9 are in default at March 31, 2020. Subsequent to March 31, 2020 and prior to the issuance of these financial statements, the Company defaulted on convertible debt held by noteholder 5. At the noteholders’ discretion, if notice is given to the Company, additional penalties of approximately $20,000 would be due. The fiscal year 2019 and fiscal year 2020 note agreements require a certain number of shares be reserved so that they are readily available for note conversion. As of March 31, 2020 and 2019, we had approximately 7 billion 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 March 31, 2020, Noteholder 5 had fewer shares reserved than required; however, sufficient shares were reserved for note conversion. Future maturities of the Company’s debt as of March 31, 2020 is as follows: Years Ending March 31, Amount 2021 $ 888,187 Less debt discount (313,246 ) $ 574,941 Interest expense for the year ended March 31, 2020 included interest expense on debt of $95,789 and amortization of debt discount of $810,027. As of March 31, 2020, the balance of accrued interest was $71,290. Interest expense for the year ended March 31, 2019 included interest expense on debt of $37,479 and amortization of debt discount of $421,583. As of March 31, 2019, the balance of accrued interest was $30,337.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Mar. 31, 2020
Loss per share
NOTE 7. EARNINGS PER SHARE	7. 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. The Company had no potential additional dilutive securities outstanding for the years ended March 31, 2020 and 2019, except as follows: Potential additional common stock shares March 31, 2020 March 31, 2019 Potentially dilutive security: Preferred stock 25,000,000 25,000,000 Warrants 19,230,000 4,480,000 Options 8,000,000 8,000,000 Convertible debt 8,611,119,231 30,910,975 Potentially dilutive securities 8,663,349,231 68,390,975

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	12 Months Ended
	Mar. 31, 2020
STOCKHOLDERS EQUITY
NOTE 8. STOCKHOLDERS' EQUITY	8. 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. On June 6, 2019 the Board of Directors agreed to amend the certificate of designation for the Series A Preferred stock to 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, including the election of directors, and all other matters as required by law. There is no right to cumulative voting in the election of directors. The holders of Series A Preferred Stock shall vote together with all other classes and series of common stock of the Company as a single class on all actions to be taken by the common stock holders of the Company except to the extent that voting as a separate class or series is required by law. 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, a related party, in exchange for 10,000,000 shares of Series A Preferred Stock in Humbly Hemp. Common Stock During the year ended March 31, 2019, the Company issued 2,666,000 shares of common stock to two investors for cash of $100,000. During the year ended March 31, 2019, for cash proceeds from an investor of $10,000, the Company issued 40,000 shares of common stock, 40,000 warrants to purchase 1 share of common stock at $0.75, and 40,000 warrants to purchase 1 share of common stock at $1.25. The warrants are exercisable at any time prior to March 29, 2020. During the year ended March 31, 2019, 1,000,000 shares of common stock, valued at $76,100, were issued pursuant to a penalty provision contingent on a business combination that did not materialize. During the year ended March 31, 2019, the Company issued a total of 6,402,725 shares of common stock to lenders for debt of $126,000 and accrued interest of $11,250. The fair value of the derivative at the time of settlement was $199,341. During December 2017, the Company entered into a three-year consulting agreement with Dr. Ashock Patel, the Company’s 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. Since the shares have yet to be issued at March 31, 2020 and 2019, they are reported in common stock payable in the accompanying consolidated statement of stockholders’ equity (deficit). During the year ended March 31, 2018, the Company issued a total of 7,452,500 shares of common stock for a lock up agreement of $39,000 and for services of $3,164,375. During the year ended March 31, 2019, the Company recorded $2,858,457 for related consulting services and the balance of prepaid stock compensation at March 31, 2019 totaled $0. During the year ended March 31, 2020, the Company issued a total of 840,946,270 shares of common stock to lenders for upon conversions of convertible debt of $899,230 and related accrued interest of $54,835. The fair value of the derivative liability of the amounts settled at the time of settlement was $1,306,091. During February 2020, the Company issued 800,000 shares of the Company’s common stock pursuant to an October 2016 debt extinguishment (Note 6). During the year ended March 31, 2020, the Company issued a total of 14,416,666 shares of common stock to investors for cash of $125,770. During the year ended March 31, 2020, the Company issued a total of 28,000,000 shares of common stock for the settlement of accounts payable totaling $22,200. During the year ended March 31, 2020, the Company issued a total of 40,700,000 shares of common stock for debt financing fees totaling $20,350. During the year ended March 31, 2020, the Company issued a total of 1,000,000 shares of common stock for a debt default penalty totaling $76,100. Stock Options and Warrants On November 19, 2018, the Company issued options to its Chief Executive Officer and Chief Financial Officer to purchase 6,000,000 and 2,000,000 shares of common stock, respectively, at five cents ($0.05) per share. The options were immediately vested and expire November 19, 2021. During January 2019, the Company issued 4,400,000 warrants to consultants. The warrants are convertible one-for-one into common stock at an exercise price of $.05. The warrants were immediately exercisable and expire January 14, 2021. During the year ended March 31, 2020, stock warrants for 11,250,000 common shares were issued in connection with financing received. An additional warrant to purchase 500,000 common shares was issued with a subscription agreement dated September 16, 2019. The warrants are convertible one-for-one into common stock at an exercise price of $.05. The warrants were immediately exercisable and expire between July and November 2021. In connection with these issuances, the Company recorded financing expenses totaling $33,113. Additionally, in connection with the appointment of Advisory Board members, warrants for 3,000,000 common shares were issued during October 2019. The warrants are convertible one-for-one into common stock at an exercise price of $.01. The warrants were immediately exercisable and expire September 30, 2021. In connection with these issuances, the Company recorded consulting expenses totaling $11,543. The Company estimated the fair value of the warrants based on weighted probabilities of assumptions used in the Black Scholes pricing model. The fair value of the warrants were estimated using the following inputs: the price of the Company’s common stock of on the date of issuance; risk-free interest rates ranging from 1.56% to 2.82%, and expected volatility of the Company’s common stock ranging from 292% to 318%, various exercise prices, and terms of approximately two years. A summary of the status of the Company’s option and warrant grants as of March 31, 2019 and the changes during the fiscal year then ended is presented below: Weighted-Average Shares Exercise Price Outstanding, March 31, 2018 - $ - Granted 12,480,000 0.06 Exercised - - Expired - - Outstanding, March 31, 2019 12,480,000 $ 0.06 Exercisable at March 31, 2019 12,480,000 $ 0.06 A summary of the status of the Company’s option and warrant grants as of March 31, 2020 and the changes during the fiscal year then ended is presented below: Weighted-Average Shares Exercise Price Outstanding, March 31, 2019 12,480,000 $ 0.06 Granted 14,750,000 0.04 Exercised - - Expired - - Outstanding, March 31, 2020 27,230,000 $ 0.05 Exercisable at March 31, 2020 27,230,000 $ 0.05

FEDERAL INCOME TAX

FEDERAL INCOME TAX	12 Months Ended
	Mar. 31, 2020
FEDERAL INCOME TAX
NOTE 9. FEDERAL INCOME TAX	9. FEDERAL INCOME TAX The Company accounts for income taxes under ASC 740-10, which provides for an asset and liability approach of accounting for income taxes. Under this approach, deferred tax assets and liabilities are recognized based on anticipated future tax consequences, using currently enacted tax laws, attributed to temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts calculated for income tax purposes. The provision (benefit) for income taxes for the years ended March 31, 2020 and 2019 assumes a statutory 21%, effective tax rate for federal income taxes. March 31, 2020 March 31, 2019 Federal tax statutory rate 21 % 21 % Temporary differences (8 )% (16 )% Changes in estimates 0 % 9 % Valuation allowance (13 )% (14 )% Effective rate 0 % 0 % The components of deferred tax assets and liabilities as of March 31, 2020 are as follows: March 31, 2020 Deferred tax assets (liabilities): Net loss $ (3,475,477 ) Temporary differences (1,630,000 ) Bad debt expense 21,362 Change in derivative valuation 821,961 Financing costs 496,784 Valuation allowance 2,135,370 Net deferred tax assets $ -- The Company had deferred income tax assets as of March 31, 2020 and 2019 as follows: March 31, 2020 March 31, 2019 Loss carryforwards $ 1,630,000 $ 1,182,000 Less - valuation allowance (1,630,000 ) (1,182,000 ) Total net deferred tax assets $ -- $ -- The Company provides for a valuation allowance when it is more likely than not that it will not realize a portion of the deferred tax assets. The Company has established a valuation allowance against the net deferred tax asset due to the uncertainty that enough taxable income will be generated in those taxing jurisdictions to utilize the assets. Therefore, we have not reflected any benefit of such deferred tax assets in the accompanying financial statements. Our net deferred tax asset and valuation allowance increased by $448,000 and $303,000 in the fiscal years ending March 31, 2020 and 2019, respectively. In the fiscal year ended March 31, 2020, the March 31, 2019 valuation allowance was increased by $570,000 due to an adjustment of the previously estimated loss carryforward of approximately $2,715,000. At March 31, 2020, the Company had approximately $7,764,000 in federal net operating loss carryforwards. These carry forwards are allowed to be carried forward indefinitely and are to be limited to 80% of the taxable income. Pursuant to Internal Revenue Code Section 382, the future utilization of our net operating loss carryforwards to offset future taxable income may be subject to an annual limitation as a result of ownership changes that may have occurred previously or that could occur in the future. To the extent that the tax deduction is included in a net operating loss carry forward and is in excess of amounts recognized for book purposes, no benefit will be recognized until the loss carry forward is recognized. Upon utilization and realization of the carry forward, the corresponding change in the deferred asset and valuation allowance will be recorded as additional paid-in capital. As of March 31, 2020, the Company had no uncertain tax positions, or interest and penalties, that qualify for either recognition or disclosure in the financial statements. The company is subject to U.S. federal, state and local income tax examinations by tax authorities for years 2016 thru 2019. The tax returns for the fiscal year ended March 31, 2020 has not yet been filed.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Mar. 31, 2020
RELATED PARTY TRANSACTIONS
NOTE 10. RELATED PARTY TRANSACTIONS	10. RELATED PARTY TRANSACTIONS During December 2017, the Company entered into a consulting agreement with Dr. Ashok Patel, who served as CEO until September 2019, 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. During the years ended March 31, 2020 and 2019, the Company recorded compensation expenses related to the agreement totaling $36,050 and $770, respectively. At March 31, 2020 and 2019, the 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, Noteholder 8, is the aunt of Daniel Crawford, a related party. The trust is a noteholder as detailed in Note 6 and was issued common stock as detailed in Note 8. On April 16, 2018, the Company entered into an operating agreement with Centre Manufacturing, Inc. ("Centre") and agreed to form an LLC. The LLC is 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 fiscal years ended March 31, 2020 and 2019. During the years ended March 31, 2020 and 2019, the Company purchased inventory totaling $13,495 and $140,441, respectively, from Centre. Additionally, during the year ended March 31, 2020, the Company incurred $10,000 in consulting fees with Centre. At March 31, 2020 and 2019, the Company owed Centre $14,154 and $26,791, respectively, which is included in accounts payable on the accompanying consolidated balance sheets. On August 16, 2018, the Company’s Board of Directors approved the Right On Brands, Inc. 2018 Incentive Plan (the “Plan”). The purpose of the Plan is to provide a means for the Company to continue to attract, motivate and retain management, key employees, consultants and other independent contractors, and to provide these individuals with greater incentive for their service to the Company by linking their interests in the Company’s success with those of the Company and its shareholders. The Plan provides that up to a maximum of 10,000,000 shares of the Company’s common stock (subject to adjustment) are available for issuance under the Plan. To date, no shares have been issued under the Plan. During November 2018 the Company issued options to its CEO and CFO for the purchase of 6,000,000 and 2,000,000, respectively, shares of common stock as detailed in Note 8. In connection with these issuances, the Company recorded executive compensation expense totaling $1,102,858. On October 1, 2019 the Company appointed three members to an advisory board and issued each member a warrant convertible into 1,000,000 shares of common stock at $.01 per share as detailed in Note 8. During the year ended March 31, 2020, David Vic Morisson, the Company’s former head of sales, received $67,000 and $37,500 in consulting fees and contract labor fees, respectively. Additionally, during February 2020, the Company issued its former head of sales 18,000,000 shares of common stock to settle $20,000 in accounts payable. During the year ended March 31, 2020, the Company’s CEO, Jerry Grisaffi, and CFO, A. David Youssefyah, received executive compensation totaling $56,000 and $45,000, respectively. Additionally, during the year ended March 31, 2020, the Company’s CEO incurred travel expenses and reimbursed travel expenses totaling $41,137 and $6,000, respectively. At March 31, 2020, the Company had accounts payable totaling $30,800 and $22,760 due to the Company’s CEO and CFO, respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Mar. 31, 2020
COMMITMENTS AND CONTINGENCIES
NOTE 11. COMMITMENTS AND CONTINGENCIES	11. COMMITMENTS AND CONTINGENCIES On April 1, 2019 the Company entered into a three-year 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 years ended March 31, 2020 and 2019 was $40,280 and $0, respectively. Years Ending March 31, Amount 2021 $ 45,600 2022 45,600 $ 91,200 There is a dispute between the Company and the holder of a convertible note regarding the timing of the conversion. As of March 31, 2020, the full amount of the penalty totaling $249,000 has been recorded within notes payable on the accompanying consolidated balance sheet, and neither side has filed formal legal proceedings against the other side and negotiations are ongoing to resolve the matter

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Mar. 31, 2020
SUBSEQUENT EVENTS
NOTE 12. SUBSEQUENT EVENTS	12. SUBSEQUENT EVENTS Subsequent to March 31, 2020, the Company issued common stock for settlement of convertible debt and accrued interest as summarized below: Noteholder Debt and interest converted Shares issued Noteholder 3 $ 17,346 362,500,000 Noteholder 5 275,955 3,091,020,898 Noteholder 6 120,749 160,999,066 Noteholder 8 2,591 25,910,000 $ 416,641 3,640,429,964 On May 9, 2020, the Company received loan proceeds in the amount of $68,000 from a May 5, 2020 note payable under the Paycheck Protection Program (“PPP”). The PPP, established as part of the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”), provides for loans to qualifying businesses and organizations for amounts up to 2.5 times of the average monthly payroll expenses of the qualifying business. The loans and accrued interest are forgivable after eight weeks as long as the borrower uses the loan proceeds for eligible purposes, including payroll, benefits, rent and utilities, and maintains its payroll levels. The amount of loan forgiveness will be reduced if the borrower terminates employees or reduces salaries during the eight-week period. The unforgiven portion of the PPP loan is payable over two years at an interest rate of 1%, with a deferral of payments for the first six months. The Company used the proceeds for purposes consistent with the PPP and the Company expects the loan to be forgiven during the first quarter of 2021. On July 14, 2020, the Company and Noteholder 8 agreed to amend the conversion terms of the $20,000 convertible note payable so that the conversion price is equal to the lessor of $0.0002 or the lowest price the Company has issued stock to any other common stockholder or through the issuance of stock for the conversion of debt during the 90 days prior to the date of submission of a conversion notice by Noteholder 8. On July 20, 2020, the Company issued 3,000,000 shares of common stock related to $15,000 cash received when the investor purchased the shares in June 2019. As a result of the issuance, common stock payable was reduced by $15,000. On October 1, 2020, the Company issued a total of 380,000,000 shares of common stock valued at $76,000 to five individuals for services performed on behalf of the Company. Included in the shares issued were 100,000,000 shares to Director A. David Youssefyeh, 100,000,000 shares to Director and CEO Jerry Grisaffi, and 50,000,000 shares to Director David Lewis. During December 2020, the Company’s Board of Directors voted to remove Dr. Ashok Patel from his roles as President and Director of the Company. On February 1, 2021, the Company issued 249,999,999 shares of common stock to investors under three subscription agreements. As part of the subscription agreements, the Company received cash proceeds totaling $75,000. From February 2, 2021 to February 16, 2021, the Company issued 200,333,333 shares of common stock to an investor under three subscription agreements. As part of the subscription agreements, the Company received proceeds totaling $60,100, of which $35,100 was received in cash and $25,000 was paid directly to a vendor for the purchase of inventory. On February 16, 2021, the Company issued a $140,000 convertible note payable to an investor. As part of the convertible note agreement, the Company received proceeds totaling $140,000, of which $100,000 was paid directly to Noteholder 5 to pay in full the principal and interest due under the October 14, 2019 convertible note payable (Note 6) and $40,000 was paid directly to Noteholder 3 to pay in full the principal and interest due under the July 17, 2019 convertible note payable (Note 6). The $140,000 convertible note bears interest at 6% per annum, is convertible at $0.015, and matures on August 16, 2021.

BUSINESS ACTIVITY AND SUMMARY_2

BUSINESS ACTIVITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Mar. 31, 2020
BUSINESS ACTIVITY AND 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. ("Right On Brands")("the Company"). Right On Brands is a health and wellness focused company developing and marketing their brands as described herein. During the year ended March 31, 2017, the Company acquired Humbly Hemp, Inc. as a wholly owned subsidiary. On August 31, 2017 the Company common shares commenced trading under the new stock symbol OTC Pink: RTON. Our Chief Executive Officer has been identified as the chief operating decision maker as defined by FASB ASC Topic 280. Addition of New Wholly Owned Subsidiary, Humble Water Company On May 11, 2017, the Company formed a wholly owned subsidiary, Humble Water Company. ("Humble") Humble was formed to handle the joint venture with Spring Hill Water Co. No significant activity related to the joint venture occurred during the fiscal years ended March 31, 2020 and 2019. Addition of New Wholly Owned Subsidiary, Endo Brands, Inc. On June 27, 2017, the Company formed a wholly owned subsidiary, Endo Brands, Inc. ("Endo"). Endo Brands has products in the CBD and hemp oil marketplace. Addition of Partially Owned Subsidiary, Endo & Centre Venture LLC On April 16, 2018, the Company entered into an operating agreement with Centre Manufacturing, Inc. ("Centre") and agreed to form an LLC. The LLC is 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 fiscal years ended March 31, 2020 and 2019.
Principles of Consolidation	The consolidated financial statements of the Company include the accounts of Right On Brands, Inc. and its wholly owned subsidiaries and majority owned business (Humbly Hemp, Inc., Endo Brands, Inc., Humble Water Company, Springhill Water Co, and Endo & Centre Venture LLC). Intercompany accounts and transactions have been eliminated upon consolidation.
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. The Company maintains cash balances at three financial institutions. Accounts at these institutions are insured by the Federal Deposit Insurance Corporation (FDIC) up to $250,000. As of March 31, 2020, and 2019, the Company’s cash balance did not exceed FDIC coverage.
Accounts Receivable	The Company performs periodic credit evaluations of its customers’ financial condition and extends credit to virtually all of its customers on an uncollateralized basis. Credit losses to date have been insignificant and within management’s expectations. The Company provides an allowance for doubtful accounts that is based upon a review of outstanding receivables, historical collection information, and existing economic conditions. Normal accounts receivable are due 30 to 45 days after the issuance of the invoice. Receivables past due more than 60 days are considered delinquent. Delinquent receivables are evaluated for collectability based on individual credit evaluation and specific circumstances of the customer. As of March 31, 2020 and 2019, the Company’s allowance for doubtful accounts was $0 and $34,479, respectively. The Company wrote off $34,479 and $61,153 of accounts receivable against the allowance for doubtful accounts during fiscal years ended March 31, 2020 and 2019, respectively.
Property and Equipment	Property and equipment are stated at cost, using a capitalization threshold of $2,500. Depreciation is provided by the straight-line method over the useful lives of the related assets, ranging 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). Cost includes materials related to the purchase and production of inventories. We regularly review inventory quantities on hand, future purchase commitments with our suppliers, and the estimated utility of our inventory. If our review indicates a reduction in utility below carrying value, we reduce our inventory to a new cost basis through a charge to cost of revenue.
Use of Estimates	The preparation of consolidated 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Long-lived Assets	The Company's long-lived assets and other assets (consisting of property and equipment) are reviewed for impairment in accordance with the guidance of the FASB Topic ASC 360," Property, Plant, and Equipment", and FASB ASC Topic 205 " Presentation of Financial Statements ". The Company tests for impairment losses on long-lived assets used in operations whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset. If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. Impairment evaluations involve management's estimates on asset useful lives and future cash flows. Actual useful lives and cash flows could be different from those estimated by management which could have a material effect on our reporting results and financial positions. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary. Through March 31, 2020 and 2019, the Company had not experienced impairment losses on its long-lived assets. However, there can be no assurances that demand for the Company's products or services will continue, which could result in an impairment of long-lived assets in the future.
Stock Based Compensation	The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50.
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	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. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities. In addition, the Company’s management performs an evaluation of all uncertain income tax positions taken or expected to be taken in the course of preparing the Company’s income tax returns to determine whether the income tax positions meet a “more likely than not” standard of being sustained under examination by the applicable taxing authorities. This evaluation is required to be performed for all open tax years, as defined by the various statutes of limitations, for federal and state purposes. If the Company has interest or penalties associated with insufficient taxes paid, such expenses are reported in income tax expense.
Fair Value Measurement	Fair Value Measurement ASC Topic 820, “Fair Value Measurement”, requires that certain financial instruments be recognized at their fair values at our balance sheet dates. However, other financial instruments, such as debt obligations, are not required to be recognized at their fair values, but Generally Accepted Accounting Principles in the United States (“GAAP”) provides an option to elect fair value accounting for these instruments. GAAP requires the disclosure of the fair values of all financial instruments, regardless of whether they are recognized at their fair values or carrying amounts in our balance sheets. For financial instruments recognized at fair value, GAAP requires the disclosure of their fair values by type of instrument, along with other information, including changes in the fair values of certain financial instruments recognized in income or other comprehensive income. For financial instruments not recognized at fair value, the disclosure of their fair values is provided below under “Financial Instruments.” Nonfinancial assets, such as property, plant and equipment, and nonfinancial liabilities are recognized at their carrying amounts in the Company’s balance sheets. GAAP does not permit nonfinancial assets and liabilities to be remeasured at their fair values. However, GAAP requires the remeasurement of such assets and liabilities to their fair values upon the occurrence of certain events, such as the impairment of property, plant and equipment. In addition, if such an event occurs, GAAP requires the disclosure of the fair value of the asset or liability along with other information, including the gain or loss recognized in income in the period the remeasurement occurred. Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities; Level 2 - Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; or Level 3 - Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). The Company did not have any Level 1 or Level 2 assets and liabilities at March 31, 2020 and 2019. The Derivative liabilities are Level 3 fair value measurements. The following is a summary of activity of Level 3 liabilities during the fiscal years ended March 31, 2020 and 2019: 2020 2019 Derivative liability balance at beginning of period $ 1,034,939 $ - Additions from debt issuances 942,145 2,599,819 Additions from default penalties 81,143 - Reclass to equity upon conversion/cancellation (1,306,091 ) (199,341 ) Change in fair value 821,961 (1,365,539 ) Derivative liability balance at end of period $ 1,574,097 $ 1,034,939 During the years ended March 31, 2020 and 2019, the Company entered into several convertible note agreements (Note 6). 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 debentures based on weighted probabilities of assumptions used in the Black Scholes pricing model. At March 31, 2020, 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 $0.0002; a risk-free interest rate ranging from 0.15% to 0.17%, and expected volatility of the Company’s common stock of 364%, various estimated exercise prices, and terms under one year. At 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 $0.045; a risk-free interest rate ranging from 2.32% to 2.50%, and expected volatility of the Company’s common stock ranging from 286% to 305%, various estimated exercise prices, and terms under one year.
Financial Instruments	The Company’s financial instruments include cash and cash equivalents, receivables, payables, and debt and are accounted for under the provisions of ASC Topic 825, “Financial Instruments”. The carrying amount of these financial instruments, with the exception of discounted debt, as reflected in the consolidated balance sheets approximates fair value. Convertible Instruments The Company evaluates and accounts 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. Proceeds from these convertible notes are reported under the financing section of the statements of cash flows. Changes to the fair value of the derivative liability are reported as adjustments to reconcile net loss to net cash used in operating activities in the accompanying statement of cash flows.
Recent Accounting Pronouncements	In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers: Topic 606, or ASU 2014-09. ASU 2014-09 establishes the principles for recognizing revenue and develops a common revenue standard for U.S. GAAP. The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. In applying the new revenue recognition model to contracts with customers, an entity: (1) identifies the contract(s) with a customer; (2) identifies the performance obligations in the contract(s); (3) determines the transaction price; (4) allocates the transaction price to the performance obligations in the contract(s); and (5) recognizes revenue when (or as) the entity satisfies a performance obligation. The accounting standards update applies to all contracts with customers except those that are within the scope of other topics in the FASB Accounting Standards Codification. The accounting standards update also requires significantly expanded quantitative and qualitative disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The Company adopted Topic 606 as of April 1, 2018, using the modified retrospective transition method. Under the modified retrospective method, the Company would recognize the cumulative effect of initially applying the standard as an adjustment to opening retained earnings at the date of initial application; however, the Company did not have any material adjustment as of the date of the adoption and adoption had no impact on the Company's consolidated balance sheet, results of operations, equity or cash flows as of the adoption date. The comparative periods have not been restated. In February 2016, the FASB issued ASU 2016-02, Leases. This is a comprehensive new leases standard that amends various aspects of existing guidance for leases and requires additional disclosures about leasing arrangements. Recognition of the costs of these leases on the income statement will be dependent upon their classification as either an operating or a financing lease. Costs of an operating lease will continue to be recognized as a single operating expense on a straight-line basis over the term of the lease. Costs for a financing lease will be disaggregated and recognized as both an operating expense (for the amortization of the right-of-use asset) and interest expense (for interest on the lease liability). This standard became effective beginning April 1, 2019 at the inception of the Company’s office and warehouse lease (Note 11). The Company believes adoption of the standard did not have a material impact on our results of operations and financial condition. During the year ended March 31, 2020, and through the date of this report, 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 consolidated financial statements.

BUSINESS ACTIVITY AND SUMMARY_3

BUSINESS ACTIVITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Mar. 31, 2020
BUSINESS ACTIVITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Summary of activity of derivative liabilities	2020 2019 Derivative liability balance at beginning of period $ 1,034,939 $ - Additions from debt issuances 942,145 2,599,819 Additions from default penalties 81,143 - Reclass to equity upon conversion/cancellation (1,306,091 ) (199,341 ) Change in fair value 821,961 (1,365,539 ) Derivative liability balance at end of period $ 1,574,097 $ 1,034,939

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Mar. 31, 2020
INVENTORY
Schedule of Inventory	As of March 31, 2020 As of March 31, 2019 Raw materials $ 3,921 $ 43,796 Work-in-process - 30,611 Finished Goods 11,615 139,550 Ending Balance $ 15,536 $ 213,957

PROPERTY AND EQUIPMENT AND IN_2

PROPERTY AND EQUIPMENT AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Mar. 31, 2020
PROPERTY AND EQUIPMENT AND INTANGIBLE ASSETS
Schedule of property And Equipment	As of March 31, 2020 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 10,879 10,879 Intangible assets 1,024 1,024 138,421 138,421 Accumulated depreciation and Amortization (116,982 ) (110,202 ) Ending Balance $ 21,439 $ 28,219

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Mar. 31, 2020
DEBT
Shedule of convertible promissory notes	Origination Interest Conversion Note Noteholder Date Date Due Rate Discount Amount Noteholder 1 04/26/18 10/26/18 12 % 50 % $ 125,000 Noteholder 2 11/01/18 08/01/19 12 % 35 % 247,500 Noteholder 3 12/04/18 12/04/19 10 % 35 % 75,000 Noteholder 4 11/15/18 08/15/19 12 % 35 % 81,900 Noteholder 5 11/12/18 11/12/19 12 % 35 % 134,400 Noteholder 5 02/22/19 02/22/20 12 % 35 % 110,250 Noteholder 6 01/03/19 10/03/19 12 % 35 % 130,000 Noteholder 7 01/24/19 01/24/20 12 % 35 % 81,750
Shedule of convertible promissory notes and related debt	Gross Gross amount Net amounts Corresponding amount offset by of liabilities Derivative Noteholder of liability debt discount presented Balance Noteholder 2 $ 247,500 $ 115,592 $ 131,908 $ 258,372 Noteholder 3 75,000 54,849 20,151 94,843 Noteholder 4 81,900 51,188 30,712 87,582 Noteholder 5 244,650 183,074 61,576 325,589 Noteholder 6 130,000 87,500 42,500 155,384 Noteholder 7 81,750 68,124 13,626 113,169 Noteholder 8 22,000 - 22,000 - Noteholder 9 25,000 - 25,000 - $ 907,800 $ 560,327 $ 347,473 $ 1,034,939
Schedule of promissory notes	Origination Interest Conversion Note Noteholder Date Date Due Rate Discount Amount Noteholder 3 07/17/19 12/04/19 10 % 35 % 22,500 Noteholder 3 12/04/19 12/04/19 10 % 35 % 22,876 Noteholder 4 07/15/19 08/15/19 12 % 35 % 22,441 Noteholder 5 08/05/19 08/05/20 12 % 35 % 139,650 Noteholder 5 09/13/19 09/13/20 12 % 35 % 110,250 Noteholder 5 10/14/19 10/14/20 12 % 35 % 68,250 Noteholder 6 02/13/20 12/13/20 12 % 40 % 100,000 Noteholder 10 02/27/20 02/26/21 10 % 40 % 110,000
Shedule of promissory notes and related debt	Gross Gross amount Net amounts Corresponding amount offset by of liabilities Derivative Noteholder of liability debt discount presented Balance Noteholder 2 $ 21,487 $ - $ 21,487 $ 59,069 Noteholder 3 29,450 - 29,450 80,960 Noteholder 5 281,250 127,874 153,376 774,897 Noteholder 6 100,000 84,539 15,461 308,481 Noteholder 8 22,000 - 22,000 - Noteholder 9 25,000 - 25,000 - Noteholder 10 110,000 100,833 9,167 350,690 $ 589,187 $ 313,246 $ 275,941 $ 1,574,097
Schedule of deb future maturities	Years Ending March 31, Amount 2021 $ 888,187 Less debt discount (313,246 ) $ 574,941

EARNING PER SHARE (Tables)

EARNING PER SHARE (Tables)	12 Months Ended
	Mar. 31, 2020
Loss per share
Summary of dilutive securities	Potential additional common stock shares March 31, 2020 March 31, 2019 Potentially dilutive security: Preferred stock 25,000,000 25,000,000 Warrants 19,230,000 4,480,000 Options 8,000,000 8,000,000 Convertible debt 8,611,119,231 30,910,975 Potentially dilutive securities 8,663,349,231 68,390,975

STOCKHOLDERS EQUITY (Tables)

STOCKHOLDERS EQUITY (Tables)	12 Months Ended
	Mar. 31, 2020
STOCKHOLDERS EQUITY
Summary of option and warrants	Weighted-Average Shares Exercise Price Outstanding, March 31, 2018 - $ - Granted 12,480,000 0.06 Exercised - - Expired - - Outstanding, March 31, 2019 12,480,000 $ 0.06 Exercisable at March 31, 2019 12,480,000 $ 0.06 A summary of the status of the Company’s option and warrant grants as of March 31, 2020 and the changes during the fiscal year then ended is presented below: Weighted-Average Shares Exercise Price Outstanding, March 31, 2019 12,480,000 $ 0.06 Granted 14,750,000 0.04 Exercised - - Expired - - Outstanding, March 31, 2020 27,230,000 $ 0.05 Exercisable at March 31, 2020 27,230,000 $ 0.05

FEDERAL INCOME TAX (Tables)

FEDERAL INCOME TAX (Tables)	12 Months Ended
	Mar. 31, 2020
FEDERAL INCOME TAX
Summary of Federal income tax	March 31, 2020 March 31, 2019 Federal tax statutory rate 21 % 21 % Temporary differences (8 )% (16 )% Changes in estimates 0 % 9 % Valuation allowance (13 )% (14 )% Effective rate 0 % 0 %
Summary of deferred tax assets and liabilities	March 31, 2020 Deferred tax assets (liabilities): Net loss $ (3,475,477 ) Temporary differences (1,630,000 ) Bad debt expense 21,362 Change in derivative valuation 821,961 Financing costs 496,784 Valuation allowance 2,135,370 Net deferred tax assets $ --
Summary of deferred income tax	March 31, 2020 March 31, 2019 Loss carryforwards $ 1,630,000 $ 1,182,000 Less - valuation allowance (1,630,000 ) (1,182,000 ) Total net deferred tax assets $ -- $ --

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Mar. 31, 2020
COMMITMENTS AND CONTINGENCIES
Summary of aggregate future lease liability expense	Years Ending March 31, Amount 2021 $ 45,600 2022 45,600 $ 91,200

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	12 Months Ended
	Mar. 31, 2020
SUBSEQUENT EVENTS
Summary of common stock for settlement of convertible debt	Noteholder Debt and interest converted Shares issued Noteholder 3 $ 17,346 362,500,000 Noteholder 5 275,955 3,091,020,898 Noteholder 6 120,749 160,999,066 Noteholder 8 2,591 25,910,000 $ 416,641 3,640,429,964

BUSINESS ACTIVITY AND SUMMARY_4

BUSINESS ACTIVITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
BUSINESS ACTIVITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Derivative liability balance at beginning of period	$ 1,034,939	$ 0
Additions from debt issuances	942,145	2,599,819
Additions from default penalties	81,143	0
Reclass to equity upon conversion/cancellation	(1,306,091)	(199,341)
Change in fair value	821,961	(1,365,539)
Derivative liability balance at end of period	$ 1,574,097	$ 1,034,939

BUSINESS ACTIVITY AND SUMMARY_5

BUSINESS ACTIVITY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Apr. 16, 2018
Accounts receivables, average collection period, description	Normal accounts receivable are due 30 to 45 days after the issuance of the invoice. Receivables past due more than 60 days are considered delinquent
Allowance for doubtful accounts	$ 0	$ 34,479
Allowance for doubtful accounts written off	$ 34,479	$ 61,153
Common stock price per share	$ 0.0002
Expceted term	1 year	1 year
Cash, FDIC Insured Amount	$ 250,000
Property and equipment capitalization threshold	$ 2,500
Building [Member]
Period of amortization	3 years
Endo & Centre Venture LLC [Member]
Ownership percentage hold by company			51.00%
Ownership percentage hold by centre			49.00%
Maximum [Member] | Property, Plant and Equipment [Member]
Estimated useful lives	5 years
Minimum [Member] | Property, Plant and Equipment [Member]
Estimated useful lives	1 year
Derivative liability of convertible notes [Member]
Common stock price per share		$ 0.045
Expected volatility rate	364.00%
Derivative liability of convertible notes [Member] | Maximum [Member]
Risk free interest rate	0.17%	2.50%
Expected volatility rate		305.00%
Derivative liability of convertible notes [Member] | Minimum [Member]
Risk free interest rate	0.15%	2.32%
Expected volatility rate		286.00%

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
GOING CONCERN
Accumulated deficit	$ (13,661,579)	$ (10,186,102)
Net loss	(3,475,477)	(6,085,157)
Net cash used in operating activities	(683,000)	(873,623)
Revenue	$ 328,580	$ 255,821

INVENTORY (Details)

INVENTORY (Details) - USD ($)	Mar. 31, 2020	Mar. 31, 2019
INVENTORY
Raw materials	$ 3,921	$ 43,796
Work-in-process	0	30,611
Finished Goods	11,615	139,550
Ending Balance	$ 15,536	$ 213,957

PROPERTY AND EQUIPMENT AND IN_3

PROPERTY AND EQUIPMENT AND INTANGIBLE ASSETS (Details) - USD ($)	Mar. 31, 2020	Mar. 31, 2019
Property and equipment, gross	$ 138,421	$ 138,421
Less: accumulated depreciation and amortization	(116,982)	(110,202)
Ending balance	21,439	28,219
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	10,879	10,879
Intangible assets [Member]
Property and equipment, gross	$ 1,024	$ 1,024

PROPERTY AND EQUIPMENT AND IN_4

PROPERTY AND EQUIPMENT AND INTANGIBLE ASSETS (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
PROPERTY AND EQUIPMENT AND INTANGIBLE ASSETS
Depreciation expense	$ 6,319	$ 2,786
Amortization expense	$ 461	$ 102

NONCONTROLLING INTEREST (Detail

NONCONTROLLING INTEREST (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2020	Mar. 31, 2019
Investments		$ 101,470	$ 101,470
Noncontrolling interest		$ 24,437	$ 24,437
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
Humble Water Company [Member]
Ownership percentage	49.00%
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%

DEBT (Details)

DEBT (Details) - USD ($)	1 Months Ended	12 Months Ended
	Feb. 16, 2021	Mar. 31, 2020	Mar. 31, 2019
Abc			$ 123
Note Amount		$ 416,641
Noteholder 1 [Member]
Conversion Discount			50.00%
Note Amount			$ 125,000
Origination Date			Apr. 26, 2018
Date Due			Oct. 26, 2018
Interest Rate			12.00%
Noteholder 3 (1) [Member]
Conversion Discount		35.00%
Note Amount		$ 22,876
Origination Date		Dec. 4, 2019
Date Due		Dec. 4, 2019
Interest Rate		10.00%
Noteholder 2 [Member]
Conversion Discount			35.00%
Note Amount			$ 247,500
Origination Date			Nov. 1, 2018
Date Due			Aug. 1, 2019
Interest Rate			12.00%
Noteholder 3 [Member]
Conversion Discount		35.00%	35.00%
Note Amount	$ 40,000	$ 22,500	$ 94,843
Origination Date		Jul. 17, 2019	Dec. 4, 2018
Date Due	Jul. 17, 2019	Dec. 4, 2019	Dec. 4, 2019
Interest Rate		10.00%	10.00%
Noteholder 4 [Member]
Conversion Discount		35.00%	35.00%
Note Amount		$ 22,441	$ 81,900
Origination Date		Jul. 15, 2019	Nov. 15, 2018
Date Due		Aug. 15, 2019	Aug. 15, 2019
Interest Rate		12.00%	12.00%
Noteholder 5 [Member]
Conversion Discount		35.00%	35.00%
Note Amount	$ 100,000	$ 275,955	$ 134,400
Origination Date		Aug. 5, 2019	Nov. 12, 2018
Date Due	Oct. 14, 2019	Aug. 15, 2020	Nov. 12, 2019
Interest Rate		12.00%	12.00%
Noteholder 5 One [Member]
Conversion Discount		35.00%	35.00%
Note Amount		$ 110,250	$ 110,250
Origination Date		Sep. 13, 2019	Feb. 22, 2019
Date Due		Sep. 13, 2020	Feb. 22, 2020
Interest Rate		12.00%	12.00%
Noteholder 5 Two [Member]
Conversion Discount		35.00%
Note Amount		$ 68,250
Origination Date		Oct. 14, 2019
Date Due		Oct. 14, 2020
Interest Rate		12.00%
Noteholder 6 [Member]
Conversion Discount		40.00%	35.00%
Note Amount		$ 100,000	$ 130,000
Origination Date		Feb. 13, 2020	Jan. 3, 2019
Date Due		Dec. 13, 2020	Oct. 3, 2019
Interest Rate		12.00%	12.00%
Noteholder 7 [Member]
Conversion Discount			35.00%
Note Amount			$ 81,750
Origination Date			Jan. 24, 2019
Date Due			Jan. 24, 2020
Interest Rate			12.00%
Noteholder 10 [Member]
Conversion Discount		40.00%
Note Amount		$ 110,000
Origination Date		Feb. 27, 2020
Date Due		Feb. 26, 2021
Interest Rate		10.00%

DEBT (Details 1)

DEBT (Details 1) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Gross amount offset by debt discount	$ 810,027	$ 421,583
Corresponding Derivative Balance	1,574,097	1,034,939	$ 0
Total [Member]
Gross amount of liability	589,187	907,800
Gross amount offset by debt discount	313,246	560,327
Net amounts of liabilities presented	275,941	347,473
Corresponding Derivative Balance	1,574,097	1,034,939
Noteholder 2 [Member]
Gross amount of liability	21,487	247,500
Gross amount offset by debt discount		115,592
Net amounts of liabilities presented	21,487	131,908
Corresponding Derivative Balance	59,069	258,372
Noteholder 3 [Member]
Gross amount of liability	29,450	75,000
Gross amount offset by debt discount		54,849
Net amounts of liabilities presented	29,450	20,151
Corresponding Derivative Balance	80,960	94,843
Noteholder 4 [Member]
Gross amount of liability		81,900
Gross amount offset by debt discount		51,188
Net amounts of liabilities presented		30,712
Corresponding Derivative Balance		87,582
Noteholder 5 [Member]
Gross amount of liability	281,250	244,650
Gross amount offset by debt discount	127,874	183,074
Net amounts of liabilities presented	153,376	61,576
Corresponding Derivative Balance	774,897	325,589
Noteholder 6 [Member]
Gross amount of liability	100,000	130,000
Gross amount offset by debt discount	84,539	87,500
Net amounts of liabilities presented	15,461	42,500
Corresponding Derivative Balance	308,481	155,384
Noteholder 7 [Member]
Gross amount of liability		81,750
Gross amount offset by debt discount		68,124
Net amounts of liabilities presented		13,626
Corresponding Derivative Balance		113,169
Noteholder 8 [Member]
Gross amount of liability	22,000	22,000
Net amounts of liabilities presented	22,000	22,000
Noteholder 9 [Member]
Gross amount of liability	25,000	25,000
Net amounts of liabilities presented	25,000	$ 25,000
Noteholder 10 [Member]
Gross amount of liability	110,000
Gross amount offset by debt discount	100,833
Net amounts of liabilities presented	9,167
Corresponding Derivative Balance	$ 350,690

DEBT (Details 2)

DEBT (Details 2)	Mar. 31, 2020USD ($)
DEBT (Details)
2021	$ 888,187
Less debt discount	(313,246)
Long-term Debt, Total	$ 574,941

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)	Oct. 14, 2019	Feb. 12, 2019	Dec. 31, 2019	Nov. 22, 2019	Oct. 31, 2016	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2016
Interest expenses						$ 95,789	$ 37,479
Accrued interest payable						71,290	30,337
Amortization of debt discount						810,027	421,583
Proceeds from issuance of debt						508,500	$ 825,000
Additional penalty						$ 114,000
Common stock, shares issued						999,515,530	73,652,594
November 21, 2017 [Member]
Debt due date						May 21, 2018
Extended maturity date						Sep. 30, 2019
Convertible note payable						$ 20,000
Interest rate						6.00%
Debt conversion price						$ 0.20
July 7, 2016 [Member]
Debt due date						Jan. 7, 2017
Extended maturity date						Sep. 30, 2019
Convertible note payable						$ 25,000
Interest rate						6.00%
Debt conversion price						$ 0.10
Noteholder 3 to 4 [Member]
Common stock, shares issued					4,200,000
Noteholder 6 [Member]
Amortization of debt discount						$ 84,539	$ 87,500
Interest rate						12.00%	12.00%
Noteholder 8 [Member] | April 11, 2016 [Member]
Debt due date						Feb. 7, 2017
Extended maturity date						Mar. 10, 2017	Mar. 10, 2017
Convertible note payable						$ 10,000
Interest rate						6.00%
Debt conversion price						$ 0.01
Convertible note principal amount, amount						$ 8,000	$ 1,000	$ 7,000
Outstanding Remaining Balance						$ 2,000
Convertible note principal amount converted into common stock, shares						800,000	100,000	700,000
Noteholder 5 [Member]
Amortization of debt discount						$ 127,874	$ 183,074
Interest rate						12.00%	12.00%
Noteholder 1 [Member]
Additional penalty						$ 114,000
Shares issuable upon conversion of convertible debt									800,000
Outstanding Remaining Balance						$ 249,000
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
Common stock payable, fair value									$ 474,000
Promissory note [Member] | Individual [Member]
Proceeds from issuance of debt				$ 25,000
Promissory note issued				50,000
Discount on issuance of promissory note				$ 25,000
Debt due date				Feb. 20, 2020
Interest rate			12.00%
Convertible Debt [Member]
Common stock, shares issued					5,000,000
Extended maturity date					Nov. 11, 2016	Mar. 30, 2020
Extinguishment of debt					$ 129,549
Convertible promissory note [Member] | Noteholder 6 [Member] | February 13, 2020 [Member]
Debt due date						Dec. 12, 2020
Shares issuable upon conversion of convertible debt						40,700,000
Convertible note payable						$ 100,000
Convertible promissory note [Member] | Noteholder 5 [Member]
Debt due date	Oct. 14, 2020

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - shares	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Convertible debt	3,640,429,964
Potential additional common stock shares [Member]
Preferred stock	25,000,000	25,000,000
Warrants	19,230,000	4,480,000
Options	8,000,000	8,000,000
Convertible debt	8,611,119,231	30,910,975
Potentially dilutive securities	8,663,349,231	68,390,975

STOCKHOLDERS EQUITY (Details)

STOCKHOLDERS EQUITY (Details) - $ / shares	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Shares
Outstanding, begining balance	12,480,000
Granted	14,750,000	12,480,000
Outstanding, closing balance	27,230,000	12,480,000
Options exercisable	27,230,000	12,480,000
Weighted Average Exercise Price abstract
Weighted Average Granted	$ 0.04	$ 0.06
Weighted Average Exercise Price Ending	0.05	0.06
Weighted Average Exerciseable	$ 0.05	$ 0.06

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - USD ($)	1 Months Ended				12 Months Ended
	Oct. 31, 2019	Jan. 31, 2019	Nov. 19, 2018	Oct. 31, 2016	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018	Oct. 01, 2016
Issuance of common stock for cash, Shares					840,946,270
Common Stock shares issued for services				800,000		1,000,000
Settlement of acoounts payable					$ 109,243	$ 66,689
Debt Financing fees					20,350
Issuance of common stock for cash, Amount					$ 125,770	10,000
Common stock shares issued upon the settlement					28,000,000
Settlement on accounts payable					$ 22,200
Conversion of debt and interest to common stock					14,416,666
Common stock shares issued upon the debt defaulting party					1,000,000
Common Stock Shares issued to the penalty provision					$ 76,100	$ 76,100
Common stock shares issued					999,515,530	73,652,594
Common stock value					$ 999,516	$ 73,653
Shares issued price per share					$ 0.0002
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
Noteholder 3 [Member]
Common Stock shares issued for services					40,700,000		3,164,375
Derivative Settlement					$ 1,306,091
Accrued Interest					29,450	$ 20,151
Common stock conversion upon convertible debt					$ 899,230
Agreement from related party							$ 39,000
Prepaid Stock Compensation						$ 0
Purchase of warrants					700,000	700,000	7,452,500
Consulting services							$ 2,858,457
Lender [Member]
Common stock shares issued						6,402,725
Derivative Settlement						$ 199,341
Debt						126,000
Accrued Interest						11,250
Investor [Member]
Common Stock Shares issued to the penalty provision						$ 76,100
Common stock shares issued						40,000
Cash proceeds						$ 10,000
Price Per Share					$ 0.5
Investor [Member] | Warrants 2 [Member]
Warrants purchase upon conversion price						$ 1.25
Purchase of warrants						$ 40,000
Investor [Member] | Warrants 1 [Member]
Warrants purchase upon conversion price						$ 0.75
Purchase of warrants						$ 40,000
Investor 2 [Member]
Common stock shares issued						2,666,000
Common stock value						$ 100,000
Chief Financial Officer [Member] | Minimum [Member]
Purchase shares of common stock upon option and warrants			2,000,000
Stock Ranging					292.00%
Risk-Free Interest Rate					1.56%
Shares issued price per share			$ 0.05
vested Expired Date	Sep. 30, 2021	Jan. 14, 2021	Nov. 19, 2021
Chief Executive Officer [Member] | Maximum [Member] | SubscriptionAgreement [Member]
Stock Ranging					318.00%
Risk-Free Interest Rate					2.82%
Shares issued price per share		$ 0.05			$ 0.05
Warrants, maturity date Descriptions					Expire between July and november 2021
Total Financing Expense	$ 11,543				$ 33,113
Warrants issued to purchase common shares	3,000,000	4,400,000	60,000,000		11,250,000
Additional Warrants to Purchase					500,000
Daniel Crawford [Member] | Series A Preferred Stock [Member]
Preferred Shares issued								5,000,000
Exchange Shares				10,000,000

FEDERAL INCOME TAX (Details)

FEDERAL INCOME TAX (Details)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Federal tax statutory rate	21.00%	21.00%
Effective Tax Rate Federal Income Taxes [Member]
Federal tax statutory rate	21.00%	21.00%
Temporary differences	(8.00%)	(16.00%)
Changes in estimates	0.00%	9.00%
Valuation allowance	(13.00%)	(14.00%)
Effective rate	0.00%	0.00%

FEDERAL INCOME TAX (Details 1)

FEDERAL INCOME TAX (Details 1) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Temporary differences	$ 448,000	$ 303,000
Deferred tax assets (liabilities): [Member]
Net loss	(3,475,477)
Temporary differences	(1,630,000)
Bad debt expense	21,362
Change in derivative valuation	821,961
Financed costs	496,784
Valuation allowance	2,135,370
Net deferred tax assets	$ 0

FEDERAL INCOME TAX (Details 2)

FEDERAL INCOME TAX (Details 2) - USD ($)	Mar. 31, 2020	Mar. 31, 2019
FEDERAL INCOME TAX
Loss carryforwards	$ 1,630,000	$ 1,182,000
Less - valuation allowance	(1,630,000)	(1,182,000)
Total net deferred tax assets	$ 0	$ 0

FEDERAL INCOME TAX (Details Nar

FEDERAL INCOME TAX (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
FEDERAL INCOME TAX
Effective tax rate for federal income taxes	21.00%	21.00%
Deferred tax assets change valuation allowance	$ 448,000	$ 303,000
Change valuation allowance		570,000
Federal and state tax loss carryforwards		$ 2,715,000
Federal net operating loss carryforwards	$ 7,764,000
Taxable income limit	80.00%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended					12 Months Ended
	Feb. 29, 2020	Nov. 30, 2018	Aug. 16, 2018	Dec. 31, 2017	Oct. 31, 2016	Mar. 31, 2020	Mar. 31, 2019	Oct. 01, 2019	Apr. 16, 2018
Executive compensation						$ 101,000	$ 1,102,858
Accounts payable						109,243	$ 66,689
Common stock, shares issued, Shares					800,000		1,000,000
Consulting fees						$ 162,435	$ 3,190,800
Common stock per share						$ 0.0002
LLC [Member]
Ownership percentage									51.00%
Centre [Member]
Ownership percentage									49.00%
Consulting fees						$ 10,000
Inventory						13,495	140,441
Due to related party						14,154	26,791
A. David Youssefyah [Member]
Executive compensation						45,000
Travel expenses						41,137
Accounts payable						30,800
Jerry Grisaffi [Member] | October 1, 2020 [Member]
Executive compensation						56,000
Travel expenses						6,000
Accounts payable						22,760
David Vic Morisson [Member]
Accounts payable	$ 20,000
Common stock, shares issued, Shares	18,000,000
Consulting fees						67,000
Contract labor fees						37,500
CEO and CFO [Member]
Common stock, shares issued, Shares			10,000,000
Warrants granted description		During November 2018 the Company issued options to its CEO and CFO for the purchase of 6,000,000 and 2,000,000 shares of common stock respectively
Compensation expenses		$ 1,102,858
Common stock per share								$ .01
Ashok Patel [Member]
Compensation expenses						$ 36,050	$ 770
Proceeds from issuance of shares				700,000

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)	Dec. 31, 2020USD ($)
Years Ending March 31,
2021	$ 45,600
2022	45,600
Aggregate future lease liability expense	$ 91,200

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Rent expense	$ 40,280	$ 0
Additional penalty	$ 114,000
April 1, 2019 [Member]
Lease description	The Company entered into a three-year office and warehouse lease of approximately 5,700 square feet in Carrollton, Texas.

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	1 Months Ended	12 Months Ended
	Feb. 16, 2021	Mar. 31, 2020	Mar. 31, 2019
Debt and interest converted		$ 416,641
Shares Issued		3,640,429,964
Noteholder 6 [Member]
Debt and interest converted		$ 100,000	$ 130,000
Shares Issued		160,999,066
Noteholder 3 [Member]
Debt and interest converted	$ 40,000	$ 22,500	94,843
Shares Issued		362,500,000
Noteholder 5 [Member]
Debt and interest converted	$ 100,000	$ 275,955	$ 134,400
Shares Issued		3,091,020,898
Noteholder 8 [Member]
Debt and interest converted		$ 2,591
Shares Issued		25,910,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Jul. 14, 2020	May 09, 2020	Feb. 16, 2021	Mar. 31, 2020	Mar. 31, 2019
Proceeds from issuance of common stock				$ 125,770	$ 110,000
Loan proceeds				508,500	$ 825,000
Note Amount				$ 416,641
Subsequent Event [Member]
Loan proceeds			$ 140,000
Debt instrument converted amount			$ 140,000
Conversion price			$ 0.015
Debt due date			Aug. 16, 2021
Convertible note payable			$ 140,000
Interest rate			6.00%
Paycheck Protection Program [Member]
Loan proceeds		$ 68,000
Interest rate		1.00%
Debt instrument converted amount	$ 20,000
Conversion price	$ 0.0002
Three Subscription Agreement [Member] | Investors [Member] | Subsequent Event [Member]
Common stock shares issued to related party			200,333,333
Proceeds from issuance of common stock			$ 60,100
Cash received			35,100
Cash paid to vendor			25,000
Noteholder 5 [Member]
Interest rate				12.00%	12.00%
Note Amount			$ 100,000	$ 275,955	$ 134,400
Date Due			Oct. 14, 2019	Aug. 15, 2020	Nov. 12, 2019
Noteholder 3 [Member]
Debt instrument converted amount				$ 899,230
Interest rate				10.00%	10.00%
Note Amount			$ 40,000	$ 22,500	$ 94,843
Date Due			Jul. 17, 2019	Dec. 4, 2019	Dec. 4, 2019
October 1, 2020 [Member] | Five Individuals [Member]
Common stock, shares issued upon conversion of debt				380,000,000
Common stock, shares issued upon conversion of debt, amount				$ 76,000
February 1, 2021 [Member] | Three Subscription Agreement [Member] | Investors [Member]
Common stock shares issued to related party				249,999,999
Proceeds from issuance of common stock				$ 75,000
Jerry Grisaffi [Member] | October 1, 2020 [Member]
Common stock shares issued to related party				100,000,000
David Lewis [Member] | October 1, 2020 [Member]
Common stock shares issued to related party				50,000,000
A. David Youssefyah [Member] | October 1, 2020 [Member]
Common stock shares issued to related party				100,000,000