Right On Brands (RTON) 10-Q 23 Jun 21 2021 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Dec. 31, 2020	Jun. 23, 2021
Cover [Abstract]
Entity Registrant Name	Right On Brands, Inc.
Entity Central Index Key	0001580262
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Dec. 31, 2020
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		5,726,759,527
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2020	Mar. 31, 2020
Current assets
Cash	$ 248	$ 67,153
Accounts receivable, net of allowance	7,169	7,169
Assets
Prepaid expenses	0	34,862
Inventory	15,536	15,536
Total current assets	22,953	124,720
Non-current assets
Property and equipment, net of depreciation	16,632	21,132
Intangible assets, net of amortization	0	307
Right of use asset	0	91,200
Total non-current assets	16,632	112,639
Total assets	39,585	237,359
Current liabilities
Accounts payable	96,881	109,243
Accrued interest payable	101,904	71,318
Accrued expenses	30,807	0
Lease liability, current portion	45,600	45,600
Notes payable	367,000	299,000
Convertible debt, net of discount	376,025	275,941
Derivative liability	931,886	1,574,097
Total current liabilities	1,950,103	2,375,199
Lease liability, non-current	11,400	45,600
Total liabilities	1,961,503	2,420,799
Commitments and contingencies (Note 11)	0	0
Stockholders' deficit
Common stock; par value $.001; 12,000,000,000 and 500,000,000 shares authorized, 4,798,340,367 and 999,515,530 shares issued, respectively	4,798,340	999,516
Additional paid-in capital	7,746,787	10,382,366
Common stock payable	66,820	66,820
Accumulated deficit	(14,563,302)	(13,661,579)
Total Right On Brands stockholders' deficit	(1,946,355)	(2,207,877)
Noncontrolling interest	24,437	24,437
Total stockholders' deficit	(1,921,918)	(2,183,440)
Total liabilities and stockholders' deficit	39,585	237,359
Series A Preferred Stock [Member]
Stockholders' deficit
Series A Preferred stock; 10,000,000 shares authorized of $.001 par value; 5,000,000 shares issued, respectively	$ 5,000	$ 5,000

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2020	Mar. 31, 2020
Stockholders' deficit
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	12,000,000,000	500,000,000
Common stock, shares issued	4,798,340,367	999,515,530
Series A Preferred Stock [Member]
Stockholders' deficit
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	5,000,000	5,000,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS UNAUDITED - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS UNAUDITED
Revenues	$ 2,767	$ 106,434	$ 23,348	$ 315,091
Cost of goods sold	1,260	83,357	11,951	221,277
Gross profit	1,507	23,077	11,397	93,814
Operating expenses
General and administrative	40,277	98,827	185,646	336,657
Advertising and promotion	0	5,818	972	54,749
Legal and professional	0	37,306	10,818	169,233
Executive compensation	40,000	39,000	40,000	62,000
Consulting	0	36,555	0	68,410
Depreciation and amortization	1,500	1,836	4,807	5,149
Impairment expense	0	0	91,200	0
Total operating expenses	81,777	219,342	333,443	696,198
Loss from operations	(80,270)	(196,265)	(322,046)	(602,384)
Other income and (expense)
Interest expense	(21,082)	(116,783)	(61,883)	(606,687)
Loss on interest settlement	0	0	0	(8,693)
Amortization of debt discount	(55,187)	0	(295,934)	0
Change in fair value of derivative liability	101,055	145,868	(72,185)	49,230
Financing costs	0	(15,314)	(96,958)	(335,102)
Default penalty	(36,571)	0	(52,717)	(202,234)
Other income	0	112	0	112
Total other income (expense)	(11,785)	13,883	(579,677)	(1,103,374)
Net loss including non controlling interest	(92,055)	(182,382)	(901,723)	(1,705,758)
Net loss attributable to noncontrolling interest	0	0	0	0
Net loss attributable to Right on Brands, Inc.	$ (92,055)	$ (182,382)	$ (901,723)	$ (1,705,758)
Loss per share	$ 0	$ 0	$ 0	$ (0.01)
Weighted average shares outstanding - basic	3,940,218,861	387,273,071	2,803,052,219	230,093,250

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS DEFICIT UNAUDITED - USD ($)	Total	Preferred Stock [Member]	Common Stock [Member]	Additional Paid In Capital [Member]	Common Stock Payable [Member]	Accumulated Deficit [Member]	Noncontrolling Interest [Member]
Balance, shares at Mar. 31, 2019		5,000,000	73,652,594
Balance, amount at Mar. 31, 2019	$ (1,731,195)	$ 5,000	$ 73,653	$ 8,295,767	$ 56,050	$ (10,186,102)	$ 24,437
Issuance of common stock for cash, shares			1,250,000
Issuance of common stock for cash, amount	70,000	$ 0	$ 1,250	23,750	45,000	0	0
Conversion of debt and interest, shares			67,054,397
Conversion of debt and interest, amount	571,504	$ 0	$ 67,054	504,450	0	0	0
Net loss	(771,977)	$ 0	$ 0	0	0	(771,977)	0
Balance, shares at Jun. 30, 2019		5,000,000	141,956,991
Balance, amount at Jun. 30, 2019	(1,861,668)	$ 5,000	$ 141,957	8,823,967	101,050	(10,958,079)	24,437
Balance, shares at Mar. 31, 2019		5,000,000	73,652,594
Balance, amount at Mar. 31, 2019	(1,731,195)	$ 5,000	$ 73,653	8,295,767	56,050	(10,186,102)	24,437
Net loss	(1,705,758)
Balance, shares at Dec. 31, 2019		5,000,000	453,040,546
Balance, amount at Dec. 31, 2019	(1,388,855)	$ 5,000	$ 453,041	9,964,477	56,050	(11,891,860)	24,437
Balance, shares at Jun. 30, 2019		5,000,000	141,956,991
Balance, amount at Jun. 30, 2019	(1,861,668)	$ 5,000	$ 141,957	8,823,967	101,050	(10,958,079)	24,437
Issuance of common stock for cash, amount	25,000	$ 0	$ 0	0	25,000	0	0
Conversion of debt and interest, shares			178,146,772
Conversion of debt and interest, amount	1,189,380	$ 0	$ 178,147	1,011,233	0	0	0
Net loss	(751,399)	0	0	0	0	(751,399)	0
Warrants issued as financing costs	24,100	$ 0	$ 0	24,100	0	0	0
Balance, shares at Sep. 30, 2019		5,000,000	320,103,763
Balance, amount at Sep. 30, 2019	(1,374,587)	$ 5,000	$ 320,104	9,859,300	126,050	(11,709,478)	24,437
Issuance of common stock for cash, shares			23,166,666
Issuance of common stock for cash, amount	30,000	$ 0	$ 23,167	56,833	(50,000)	0	0
Conversion of debt and interest, shares			109,770,117
Conversion of debt and interest, amount	129,101	$ 0	$ 109,770	39,331	(20,000)	0	0
Net loss	(182,382)	0	0	0	0	(182,382)	0
Warrants issued as financing costs	9,013	$ 0	$ 0	9,013	0	0	0
Balance, shares at Dec. 31, 2019		5,000,000	453,040,546
Balance, amount at Dec. 31, 2019	(1,388,855)	$ 5,000	$ 453,041	9,964,477	56,050	(11,891,860)	24,437
Balance, shares at Mar. 31, 2020		5,000,000	999,515,530
Balance, amount at Mar. 31, 2020	(2,183,440)	$ 5,000	$ 999,516	10,382,366	66,820	(13,661,579)	24,437
Conversion of debt and interest, shares			1,505,618,794
Conversion of debt and interest, amount	510,064	$ 0	$ 1,505,619	(995,555)	0	0	0
Net loss	(206,624)	$ 0	$ 0	0	0	(206,624)	0
Balance, shares at Jun. 30, 2020		5,000,000	2,505,134,324
Balance, amount at Jun. 30, 2020	(1,880,000)	$ 5,000	$ 2,505,135	9,386,811	66,820	(13,868,203)	24,437
Balance, shares at Mar. 31, 2020		5,000,000	999,515,530
Balance, amount at Mar. 31, 2020	(2,183,440)	$ 5,000	$ 999,516	10,382,366	66,820	(13,661,579)	24,437
Net loss	(901,723)
Balance, shares at Dec. 31, 2020		5,000,000	4,798,340,367
Balance, amount at Dec. 31, 2020	(1,921,918)	$ 5,000	$ 4,798,340	7,746,787	66,820	(14,563,302)	24,437
Balance, shares at Jun. 30, 2020		5,000,000	2,505,134,324
Balance, amount at Jun. 30, 2020	(1,880,000)	$ 5,000	$ 2,505,135	9,386,811	66,820	(13,868,203)	24,437
Conversion of debt and interest, shares			651,813,187
Conversion of debt and interest, amount	182,501	$ 0	$ 651,813	(469,312)	0	0	0
Net loss	(603,044)	$ 0	$ 0	0	0	(603,044)	0
Balance, shares at Sep. 30, 2020		5,000,000	3,156,947,511
Balance, amount at Sep. 30, 2020	(2,300,543)	$ 5,000	$ 3,156,948	8,917,499	66,820	(14,471,247)	24,437
Conversion of debt and interest, shares			1,261,392,856
Conversion of debt and interest, amount	394,680	$ 0	$ 1,261,392	(866,712)	0	0	0
Net loss	(92,055)	$ 0	$ 0	0	0	(92,055)	0
Issuance of common stock for services, shares			380,000,000
Issuance of common stock for services, amount	76,000	$ 0	$ 380,000	(304,000)	0	0	0
Balance, shares at Dec. 31, 2020		5,000,000	4,798,340,367
Balance, amount at Dec. 31, 2020	$ (1,921,918)	$ 5,000	$ 4,798,340	$ 7,746,787	$ 66,820	$ (14,563,302)	$ 24,437

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS UNAUDITED - USD ($)	9 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
OPERATING ACTIVITIES
Net loss	$ (901,723)	$ (1,705,758)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	4,807	5,149
Inventory impairment	0	21,137
Right of use asset impairment	91,200	0
Amortization of debt discount	295,934	533,592
Fees for debt conversion	0
Financing costs	96,958	335,102
Change in fair value of derivative liability	72,185	(49,230)
Loss on settlement of liabilities	0	8,693
Stock based compensation	76,000	0
Default penalty	52,717	202,234
Common stock issuable	0	(20,000)
Changes in operating assets and liabilities:
Accounts receivable	0	(2,695)
Prepaid expenses	34,862	(15,575)
Inventory	0	(65,343)
Accounts payable	(12,362)	133,083
Accrued interest payable	61,736	73,094
Accrued expenses	(3,394)	0
NET CASH USED IN OPERATING ACTIVITIES	(133,526)	(546,517)
INVESTING ACTIVITIES
NET CASH PROVIDED BY INVESTING ACTIVITIES	0	0
FINANCING ACTIVITIES
Proceeds from notes payable	68,000	25,000
Proceeds from convertible debt	0	321,250
Repayment of convertible debt	(1,379)	0
Proceeds from issuance of common stock	0	125,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	66,621	471,250
NET DECREASE IN CASH	(66,905)	(75,267)
CASH, BEGINNING OF PERIOD	67,153	90,883
CASH, END OF PERIOD	248	15,616
CASH PAID FOR INCOME TAXES	0	0
CASH PAID FOR INTEREST	3,179	0
SUPPLEMENTAL SCHEDULE OF NON-CASH INVESTING AND FINANCING ACTIVITIES
Right of use asset and liability, office lease	0	136,800
Recognition of right of use asset and lease liability	34,200	34,200
Common stock issued for conversion of debt and interest	3,418,825	865,082
Penalty accrued as note payable	0	121,091
Debt discount at note payable origination	0	25,000
Debt discount at convertible note origination	0	327,945
Derivative at convertible note origination	$ 0	$ 608,211

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	9 Months Ended
	Dec. 31, 2020
ORGANIZATION AND NATURE OF BUSINESS
NOTE 1 - ORGANIZATION AND NATURE OF BUSINESS	Formation and Business Activity Right on Brands, Inc. (“we” or “the Company” or “Right on Brands”) was incorporated under the laws of the State of Nevada on April 1, 2011, as HealthTalk Live, Inc. On August 10, 2017, the Company amended is articles of incorporation and changed its name to Right On Brands, Inc. On August 31, 2017 the Company common shares commenced trading under the new stock symbol RTON. The Company’s primary business is the sale of health and wellness products. The Company has the following wholly owned subsidiaries: · Humbly Hemp, Inc. · Endo Brands, Inc. · Humble Water Company The Company has the following majority owned subsidiaries: · Endo & Centre Venture LLC (51% owner) As disclosed in our 10-K for the year ended March 31, 2020, the Company, through its subsidiaries Humble Water Company and Endo & Centre Venture LLC, had joint ventures with no activity. The Company has discontinued these joint ventures and Humble Water Company and Endo & Centre Venture LLC contain no assets, liabilities, or operations. The Company continues to sell health and wellness products focused in the hemp marketplace through online and in-person retail sales.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Dec. 31, 2020
GOING CONCERN
NOTE 2 - GOING CONCERN	The accompanying condensed 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 period ended December 31, 2020, the Company had an accumulated deficit of approximately $14,563,000, had a net loss of approximately $902,000, and net cash used in operating activities of approximately $134,000, with approximately $23,000 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 condensed consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Dec. 31, 2020
SIGNIFICANT ACCOUNTING POLICIES
NOTE 3 - SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation The accompanying condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and the interim reporting rules of the Securities and Exchange Commission (“SEC”) and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s latest Annual Report filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments (unless otherwise indicated), necessary for a fair presentation of the financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Principles of Consolidation The condensed 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. 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. Cash and Cash Equivalents For purposes of reporting cash flows, the Company has defined cash and cash equivalents as all cash in banks and highly liquid investments available for current use with an initial maturity of three months or less to be cash equivalents. The Company had no cash equivalents at December 31, 2020 or March 31, 2020. The Company maintains its cash balances at financial institutions that are insured by the Federal Deposit Insurance Corporation (“FDIC”). The FDIC provides coverage of up to $250,000 per depositor, per financial institution, for the aggregate total of depositors’ interest and non-interest-bearing accounts. At December 31, 2020, none of the Company’s cash balances were in excess of FDIC limits. The Company has not experienced any losses on these accounts and management does not believe that the Company is exposed to any significant risks. 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 December 31, 2020, and March 31, 2020, the Company’s allowance for doubtful accounts was $0, respectively. The Company did not write off any accounts receivable against the allowance for doubtful accounts during the periods ended December 31, 2020, and 2019, respectively. 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. 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. Recoverability of 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 December 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. Commitments and Contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties and other sources are recorded when management assesses that it is probably that a liability has been incurred and the amount can be reasonable estimated. 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. 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. Share 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. 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 December 31, 2020 or March 31, 2020. The Derivative liabilities are Level 3 fair value measurements. The following is a summary of activity of Level 3 liabilities during the nine months ended December 31, 2020: Balance at March 31, 2020 $ 1,574,097 Additions 96,958 Conversions of debt to equity (811,354 ) Change in fair value 72,185 Balance at December 31, 2020 $ 931,886 During prior years, 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. Beginning on April 1, 2020, the Company began estimating the fair value of the conversion feature derivatives embedded in the convertible promissory notes based on assumptions used in the Cox-Ross-Rubinstein binomial pricing model. The change in method used to value the derivative resulted in a trivial difference in valuation. At December 31, 2020, the Company estimated the fair value of the conversion feature derivatives embedded in the convertible promissory notes based on assumptions used in the Cox-Ross-Rubinstein binomial pricing model using the following inputs: the price of the Company’s common stock of $0.0003; a risk-free interest rate of 0.09%, and expected volatility of the Company’s common stock of 461%, 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. Basic and Diluted Loss Per Share Basic net loss/income per common share is computed using the weighted average number of common shares outstanding. Diluted earnings per share (EPS) include additional dilution from common stock equivalents, such as stock issuable pursuant to the exercise of stock options, warrants and convertible notes. Common stock equivalents are not included in the computation of diluted earnings per share when the Company reports a loss because to do so would be anti-dilutive for periods presented. Recently Issued Accounting Standards During the period ended December 31, 2020, and subsequently, 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. Subsequent Events The Company has evaluated all transactions through the date the consolidated financial statements were issued for subsequent event disclosure consideration.

INVENTORY

INVENTORY	9 Months Ended
	Dec. 31, 2020
INVENTORY
NOTE 4 - INVENTORY	At December 31, 2020 and March 31, 2020, inventory consisted of the following: December 31, 2020 March 31, 2020 Raw materials $ 3,921 $ 3,921 Work-in-process - - Finished goods 11,615 11,615 $ 15,536 $ 15,536

PROPERTY AND EQUIPMENT AND INTA

PROPERTY AND EQUIPMENT AND INTANGIBLE ASSETS	9 Months Ended
	Dec. 31, 2020
PROPERTY AND EQUIPMENT AND INTANGIBLE ASSETS
NOTE 5 - PROPERTY AND EQUIPMENT AND INTANGIBLE ASSETS	The Company’s property and equipment consisted of the following at the respective balance sheet dates: December 31, 2020 March 31, 2020 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 (121,789 ) (116,982 ) $ 16,632 $ 21,439 Depreciation expense of property and equipment for the nine months ended December 31, 2020 and 2019 was $4,500 and $4,739, respectively. Intangible assets consist of a trademark acquired March 31, 2017 and is being amortized over five years. Amortization expense for the periods ended December 31, 2020 and 2019 was $307 and $410, respectively.

DEBT

DEBT	9 Months Ended
	Dec. 31, 2020
DEBT
NOTE 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 and in default at December 31, 2020. On November 22, 2019, the Company issued a $50,000 promissory note to a third-party lender 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 December 31, 2020. On May 9, 2020, pursuant to the Paycheck Protection Program under the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), the Company received a two-year loan for $68,000 from Noteholder 12. Interest is deferred for six months, then is at 1% until maturity in May 2022. The Company has applied for the loan to be forgiven by the Small Business Administration and expects to be granted forgiveness. During the period ended December 31, 2020, the Company incurred interest expenses related to notes payable totaling $22,732. Convertible Debt At December 31, 2020, the Company’s convertible debt and derivative liability related to the notes which can be converted at variable discounted rates are summarized as follows: Noteholder Origination Maturity Interest rate Variable conversion discount Principal balance Debt discount Net amount of liabilities presented Corresponding derivative balance Noteholder 2 11/1/2018 8/1/2019 12.00 % 35.00 % $ 21,487 $ - $ 21,487 $ 47,238 Noteholder 3 7/17/2019 12/4/2019 15.00 % 35.00 % 14,475 - 14,475 63,640 Noteholder 5 10/14/2019 10/14/2020 12.00 % 35.00 % 102,375 - 102,375 231,973 Noteholder 6 2/13/2020 12/13/2020 12.00 % 40.00 % 100,000 - 100,000 246,516 Noteholder 8 11/21/2017 5/21/2018 6.00 % See below 20,000 - 20,000 81,651 Noteholder 10 2/27/2020 2/26/2021 10.00 % 40.00 % 110,000 17,312 92,688 260,868 $ 368,337 $ 17,312 $ 351,025 $ 931,886 Noteholder Origination Maturity Interest rate Fixed conversion rate Principal balance Debt discount Net amount of liabilities presented Noteholder 9 7/7/2016 9/30/2019 6.00 % $ 0.10/Share $ 25,000 $ - $ 25,000 $ 25,000 $ - $ 25,000 At March 31, 2020, the Company’s convertible debt and derivative liability related to the notes which can be converted at variable discounted rates are summarized as follows: Noteholder Origination Maturity Interest rate Variable conversion discount Principal balance Debt discount Net amount of liabilities presented Corresponding derivative balance Noteholder 2 11/1/2018 8/1/2019 12.00 % 35.00 % $ 21,487 $ - $ 21,487 $ 59,069 Noteholder 3 2/20/2019 12/4/2019 15.00 % 35.00 % 6,950 - 6,950 18,990 Noteholder 3 7/17/2019 12/4/2019 15.00 % 35.00 % 22,500 - 22,500 61,970 Noteholder 5 8/5/2019 8/5/2020 12.00 % 35.00 % 102,750 48,208 54,542 280,745 Noteholder 5 9/13/2019 9/13/2020 12.00 % 35.00 % 110,250 49,839 60,411 301,237 Noteholder 5 10/14/2019 10/14/2020 12.00 % 35.00 % 68,250 29,827 38,423 192,915 Noteholder 6 2/13/2020 12/13/2020 12.00 % 40.00 % 100,000 84,539 15,461 308,481 Noteholder 10 2/27/2020 2/26/2021 10.00 % 40.00 % 110,000 100,833 9,167 350,690 $ 542,187 $ 313,246 $ 228,941 $ 1,574,097 Noteholder Origination Maturity Interest rate Fixed conversion rate Principal balance Debt discount Net amount of liabilities presented Noteholder 8 11/21/2017 5/21/2018 6.00 % $ 0.20/Share $ 20,000 $ - $ 20,000 Noteholder 8 4/11/2016 9/30/2019 6.00 % $ 0.01/Share 2,000 - 2,000 Noteholder 9 7/7/2016 9/30/2019 6.00 % $ 0.10/Share 25,000 - 25,000 $ 47,000 $ - $ 47,000 During the period ended December 31, 2020, the Company incurred interest expenses related to convertible debt totaling $39,151. On July 10, 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. The change in conversion terms resulted in a derivative liability and financing costs incurred of $96,958. The convertible debt held by noteholders 2, 3, 5, 6, 8 and 9 are in default at December 31, 2020. Subsequent to December 31, 2020, and prior to the issuance of these financial statements, the Company defaulted on convertible debt held by noteholder 10 resulting in a default penalty on the outstanding balance at the default date of 110%. The default penalty will be incurred and accrued upon maturity of the respective convertible debt. Future Maturities The Company’s future maturities of notes payable and convertible debt are as follows: Years ending March 31, Amount 2021 $ 710,937 2022 45,600 2023 3,800 $ 760,337 Amortization of Debt Discount During the nine months ended December 31, 2020 and 2019, the Company recorded amortization of debt discounts totaling $295,934 and $533,592, respectively.

NONCONTROLLING INTEREST

NONCONTROLLING INTEREST	9 Months Ended
	Dec. 31, 2020
NONCONTROLLING INTEREST
NOTE 7 - 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 2 years. Should we fail to provide this additional capital within the next 2 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 December 31, 2020 and March 31, 2020, the noncontrolling interest was $24,437 in the accompanying consolidated financial statements. As of December 31, 2020 and March 31, 2020, our total investment into Spring Hill to date was $101,470. During the periods ended December 31, 2020 and 2019, there have been no significant operations or expenditures in the joint venture.

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Dec. 31, 2020
EARNINGS PER SHARE
NOTE 8 - 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 at December 31, 2020 or March 31, 2020, except as follows: December 31, 2020 March 31, 2020 Preferred stock 25,000,000 25,000,000 Warrants 19,230,000 19,230,000 Options 8,000,000 8,000,000 Convertible debt 3,316,398,016 8,611,119,231 Total 3,368,628,016 8,663,349,231

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	9 Months Ended
	Dec. 31, 2020
STOCKHOLDERS EQUITY
NOTE 9 - 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 nine months ended December 31, 2019, the Company issued a total of 354,971,286 shares of common stock to six noteholders in connection with the settlement of principal and interest totaling $865,082. During the nine months ending December 31, 2019, the Company issued several subscription agreements for the purchase of common stock by various investors at a price ranging from $.0025 to $.03. A total of 24,416,666 shares of common stock were issued during the nine months ended December 31, 2019 for cash proceeds received totaling $125,000. During the nine months ended December 31, 2020, the Company received conversion notices related to $275,982 in convertible debt and accrued interest resulting in the issuance of 3,418,824,837 shares of common stock. As a result of the conversions, the derivative liability related to convertible debt was reduced by $811,354. 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. 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 $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 $0.05. The warrants were immediately exercisable and expired January 14, 2021. During the nine months ended December 31, 2019 stock warrants for 750,000 shares were issued in connection with financing from Noteholder 3. An additional warrant to purchase 500,000 shares was issued with a subscription agreement September 16, 2019. 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. 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.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Dec. 31, 2020
RELATED PARTY TRANSACTIONS
NOTE 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. At December 31, 2020 and March 31, 2020, the anniversary shares have yet to be issued. Accordingly, they are reported in the accompanying consolidated 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 25,910,000 shares of common stock for the conversion of $2,000 in convertible debt. 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 former CEO of the Company. On June 19, 2018, the Company formed a majority owned subsidiary, Endo & Centre Venture LLC. No significant activity has occurred to date. During the nine months ended December 31, 2020 and 2019, the Company purchased inventory totaling $-0- and $12,400, respectively, from Centre. At December 31, 2020 and March 31, 2020, the Company owed Centre $14,154, respectively, which is included in accounts payable on the accompanying consolidated balance sheets. At December 31, 2020 and March 31, 2020, the Company had accounts payable totaling $74,200 and $22,760 due to the Company’s CEO and CFO, respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Dec. 31, 2020
COMMITMENTS AND CONTINGENCIES
NOTE 11 - COMMITMENTS AND CONTINGENCIES	On April 1, 2019 the Company entered into an office and warehouse lease of approximately 5,700 square feet in Carrollton, Texas. At the inception of the lease, the Company adopted ASC 842 requiring the recording of assets and liabilities related to leases on the balance sheet. The Company records rent on straight-line basis over the terms of the underlying lease. As a result of the ongoing COVID-10 pandemic, the lease was abandoned during May 2020. The Company impaired the right-of-use asset related to the lease, resulting in a $91,200 impairment expense for the nine months ended December 31, 2020. The lease states the Company is responsible for the remaining payments through March 31, 2022, totaling approximately $83,659. Through December 31, 2020, the Company has accrued $30,341 of the remaining payments as accrued expenses and will amortize the remaining lease liability to accrued expenses over the remaining life of the lease. To date, the lessor has not demanded payment from the Company for the any unpaid amounts due under the lease. There is a dispute between the Company and Noteholder 1 regarding the timing of the conversion. As of December 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	9 Months Ended
	Dec. 31, 2020
SUBSEQUENT EVENTS
NOTE 12 - SUBSEQUENT EVENTS	Subsequent to December 31, 2020, the Company issued common stock for settlement of convertible debt and accrued interest as summarized below: Debt and interest converted Shares issued Noteholder 5 20,000 60,606,061 Noteholder 6 120,749 160,999,066 Total $ 140,749 221,605,127 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. On March 21, 2021, the Company issued a total of 1,700,000 shares of common stock valued at $7,990 to three individuals for services performed on behalf of the Company. On April 5, 2021, the Company issued 50,000,000 shares of common stock to an investor under a subscription agreement. As part of the subscription agreement, the Company received cash proceeds totaling $25,000. On May 20, 2021, the Company and Noteholder 3 entered into a settlement and mutual release agreement to settle a dispute over the dilution of 750,000 warrants issued during the year ended March 31, 2020, and the convertible debt held by Noteholder 3 (Note 6). As part of the agreement, the Company agreed to issued Noteholder 3 38,114,035 shares of common stock to settle the convertible debt and outstanding warrants. On June 21, 2021, the Company issued a total of 166,666,666 shares of common stock to two investors under subscription agreements. As part of the subscription agreements, the Company received cash proceeds totaling $50,000.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Dec. 31, 2020
SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	The accompanying condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and the interim reporting rules of the Securities and Exchange Commission (“SEC”) and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s latest Annual Report filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments (unless otherwise indicated), necessary for a fair presentation of the financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year.
Principles of Consolidation	The condensed 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.
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.
Cash and Cash Equivalents	For purposes of reporting cash flows, the Company has defined cash and cash equivalents as all cash in banks and highly liquid investments available for current use with an initial maturity of three months or less to be cash equivalents. The Company had no cash equivalents at December 31, 2020 or March 31, 2020. The Company maintains its cash balances at financial institutions that are insured by the Federal Deposit Insurance Corporation (“FDIC”). The FDIC provides coverage of up to $250,000 per depositor, per financial institution, for the aggregate total of depositors’ interest and non-interest-bearing accounts. At December 31, 2020, none of the Company’s cash balances were in excess of FDIC limits. The Company has not experienced any losses on these accounts and management does not believe that the Company is exposed to any significant risks.
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 December 31, 2020, and March 31, 2020, the Company’s allowance for doubtful accounts was $0, respectively. The Company did not write off any accounts receivable against the allowance for doubtful accounts during the periods ended December 31, 2020, and 2019, respectively.
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.
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.
Recoverability of 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 December 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.
Commitments and Contingencies	Liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties and other sources are recorded when management assesses that it is probably that a liability has been incurred and the amount can be reasonable estimated.
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.
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.
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.
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 December 31, 2020 or March 31, 2020. The Derivative liabilities are Level 3 fair value measurements. The following is a summary of activity of Level 3 liabilities during the nine months ended December 31, 2020: Balance at March 31, 2020 $ 1,574,097 Additions 96,958 Conversions of debt to equity (811,354 ) Change in fair value 72,185 Balance at December 31, 2020 $ 931,886 During prior years, 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. Beginning on April 1, 2020, the Company began estimating the fair value of the conversion feature derivatives embedded in the convertible promissory notes based on assumptions used in the Cox-Ross-Rubinstein binomial pricing model. The change in method used to value the derivative resulted in a trivial difference in valuation. At December 31, 2020, the Company estimated the fair value of the conversion feature derivatives embedded in the convertible promissory notes based on assumptions used in the Cox-Ross-Rubinstein binomial pricing model using the following inputs: the price of the Company’s common stock of $0.0003; a risk-free interest rate of 0.09%, and expected volatility of the Company’s common stock of 461%, 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.
Basic and Diluted Loss Per Share	Basic net loss/income per common share is computed using the weighted average number of common shares outstanding. Diluted earnings per share (EPS) include additional dilution from common stock equivalents, such as stock issuable pursuant to the exercise of stock options, warrants and convertible notes. Common stock equivalents are not included in the computation of diluted earnings per share when the Company reports a loss because to do so would be anti-dilutive for periods presented.
Recently Issued Accounting Standards	During the period ended December 31, 2020, and subsequently, 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.
Subsequent Events	The Company has evaluated all transactions through the date the consolidated financial statements were issued for subsequent event disclosure consideration.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Dec. 31, 2020
SIGNIFICANT ACCOUNTING POLICIES
Summary of activity of derivative liabilities	Balance at March 31, 2020 $ 1,574,097 Additions 96,958 Conversions of debt to equity (811,354 ) Change in fair value 72,185 Balance at December 31, 2020 $ 931,886

INVENTORY (Tables)

INVENTORY (Tables)	9 Months Ended
	Dec. 31, 2020
INVENTORY
Schedule of Inventory	December 31, 2020 March 31, 2020 Raw materials $ 3,921 $ 3,921 Work-in-process - - Finished goods 11,615 11,615 $ 15,536 $ 15,536

PROPERTY AND EQUIPMENT AND IN_2

PROPERTY AND EQUIPMENT AND INTANGIBLE ASSETS (Tables)	9 Months Ended
	Dec. 31, 2020
PROPERTY AND EQUIPMENT AND INTANGIBLE ASSETS
Schedule of property And Equipment	December 31, 2020 March 31, 2020 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 (121,789 ) (116,982 ) $ 16,632 $ 21,439

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Dec. 31, 2020
DEBT
Shedule of convertible promissory notes	Noteholder Origination Maturity Interest rate Variable conversion discount Principal balance Debt discount Net amount of liabilities presented Corresponding derivative balance Noteholder 2 11/1/2018 8/1/2019 12.00 % 35.00 % $ 21,487 $ - $ 21,487 $ 47,238 Noteholder 3 7/17/2019 12/4/2019 15.00 % 35.00 % 14,475 - 14,475 63,640 Noteholder 5 10/14/2019 10/14/2020 12.00 % 35.00 % 102,375 - 102,375 231,973 Noteholder 6 2/13/2020 12/13/2020 12.00 % 40.00 % 100,000 - 100,000 246,516 Noteholder 8 11/21/2017 5/21/2018 6.00 % See below 20,000 - 20,000 81,651 Noteholder 10 2/27/2020 2/26/2021 10.00 % 40.00 % 110,000 17,312 92,688 260,868 $ 368,337 $ 17,312 $ 351,025 $ 931,886
Shedule of convertible promissory notes and related debt	Noteholder Origination Maturity Interest rate Fixed conversion rate Principal balance Debt discount Net amount of liabilities presented Noteholder 9 7/7/2016 9/30/2019 6.00 % $ 0.10/Share $ 25,000 $ - $ 25,000 $ 25,000 $ - $ 25,000
Schedule of promissory notes	Noteholder Origination Maturity Interest rate Variable conversion discount Principal balance Debt discount Net amount of liabilities presented Corresponding derivative balance Noteholder 2 11/1/2018 8/1/2019 12.00 % 35.00 % $ 21,487 $ - $ 21,487 $ 59,069 Noteholder 3 2/20/2019 12/4/2019 15.00 % 35.00 % 6,950 - 6,950 18,990 Noteholder 3 7/17/2019 12/4/2019 15.00 % 35.00 % 22,500 - 22,500 61,970 Noteholder 5 8/5/2019 8/5/2020 12.00 % 35.00 % 102,750 48,208 54,542 280,745 Noteholder 5 9/13/2019 9/13/2020 12.00 % 35.00 % 110,250 49,839 60,411 301,237 Noteholder 5 10/14/2019 10/14/2020 12.00 % 35.00 % 68,250 29,827 38,423 192,915 Noteholder 6 2/13/2020 12/13/2020 12.00 % 40.00 % 100,000 84,539 15,461 308,481 Noteholder 10 2/27/2020 2/26/2021 10.00 % 40.00 % 110,000 100,833 9,167 350,690 $ 542,187 $ 313,246 $ 228,941 $ 1,574,097
Shedule of promissory notes and related debt	Noteholder Origination Maturity Interest rate Fixed conversion rate Principal balance Debt discount Net amount of liabilities presented Noteholder 8 11/21/2017 5/21/2018 6.00 % $ 0.20/Share $ 20,000 $ - $ 20,000 Noteholder 8 4/11/2016 9/30/2019 6.00 % $ 0.01/Share 2,000 - 2,000 Noteholder 9 7/7/2016 9/30/2019 6.00 % $ 0.10/Share 25,000 - 25,000 $ 47,000 $ - $ 47,000
Schedule of deb future maturities	Years ending March 31, Amount 2021 $ 710,937 2022 45,600 2023 3,800 $ 760,337

EARNING PER SHARE (Tables)

EARNING PER SHARE (Tables)	9 Months Ended
	Dec. 31, 2020
EARNINGS PER SHARE
Summary of dilutive securities	December 31, 2020 March 31, 2020 Preferred stock 25,000,000 25,000,000 Warrants 19,230,000 19,230,000 Options 8,000,000 8,000,000 Convertible debt 3,316,398,016 8,611,119,231 Total 3,368,628,016 8,663,349,231

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	9 Months Ended
	Dec. 31, 2020
SUBSEQUENT EVENTS
Summary of common stock for settlement of convertible debt	Debt and interest converted Shares issued Noteholder 5 20,000 60,606,061 Noteholder 6 120,749 160,999,066 Total $ 140,749 221,605,127

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020
GOING CONCERN
Accumulated deficit	$ (14,563,302)						$ (14,563,302)		$ (13,661,579)
Net loss	(92,055)	$ (603,044)	$ (206,624)	$ (182,382)	$ (751,399)	$ (771,977)	(901,723)	$ (1,705,758)
Net cash used in operating activities							(133,526)	(546,517)
Revenue	$ 2,767			$ 106,434			$ 23,348	$ 315,091

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details)	9 Months Ended
	Dec. 31, 2020USD ($)
SIGNIFICANT ACCOUNTING POLICIES
Balance at March 31, 2020	$ 1,574,097
Additions	96,958
Conversions of debt to equity	(811,354)
Change in fair value	72,185
Balance at December 31, 2020	$ 931,886

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019
Amortization period	3 years
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	$ 0
Cash, FDIC Insured Amount	250,000
Property and equipment capitalization threshold	$ 2,500
Derivative liability of convertible notes [Member]
Expected volatility rate	461.00%	364.00%
Risk free interest rate	0.09%
Expected term	1 year	1 year
Common stock price per share	$ 0.0003	$ 0.0002
Minimum [Member]
Estimated useful lives	1 year
Common stock price per share			$ 0.0025
Minimum [Member] | Derivative liability of convertible notes [Member]
Risk free interest rate		0.15%
Maximum [Member]
Estimated useful lives	5 years
Common stock price per share			$ 0.03
Maximum [Member] | Derivative liability of convertible notes [Member]
Risk free interest rate		0.17%

INVENTORY (Details)

INVENTORY (Details) - USD ($)	Dec. 31, 2020	Mar. 31, 2020
INVENTORY
Raw materials	$ 3,921	$ 3,921
Work-in-process	0	0
Finished Goods	11,615	11,615
Inventory	$ 15,536	$ 15,536

PROPERTY AND EQUIPMENT AND IN_3

PROPERTY AND EQUIPMENT AND INTANGIBLE ASSETS (Details) - USD ($)	Dec. 31, 2020	Mar. 31, 2020
Property and equipment, gross	$ 138,421	$ 138,421
Accumulated depreciation and amortization	(121,789)	(116,982)
Property and equipment, net	16,632	21,439
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 ($)	9 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Depreciation expense	$ 4,500	$ 4,739
Amortization period	3 years
Trademark [Member]
Amortization expense	$ 307	$ 410
Amortization period	5 years

DEBT (Details)

DEBT (Details) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2020	Mar. 31, 2020
Debt discount	$ 0	$ 0
Note amount	25,000	47,000
Noteholder 2 [Member]
Debt discount	0	0
Note amount	21,487	21,487
Corresponding Derivative Balance	47,238	59,069
Net amounts of liabilities presented	$ 21,487	$ 21,487
Origination date	Nov. 1, 2018	Nov. 1, 2018
Date due	Aug. 1, 2019	Aug. 1, 2019
Interest rate	12.00%	12.00%
Conversion Discount	35.00%	35.00%
Noteholder 3 One [Member]
Debt discount		$ 0
Note amount		22,500
Corresponding Derivative Balance		61,970
Net amounts of liabilities presented		$ 22,500
Origination date		Jul. 17, 2019
Date due		Dec. 4, 2019
Interest rate		15.00%
Conversion Discount		35.00%
Noteholder 8 [Member]
Debt discount	$ 0	$ 0
Note amount	20,000	$ 20,000
Corresponding Derivative Balance	81,651
Net amounts of liabilities presented	$ 20,000
Origination date	Nov. 21, 2017	Nov. 21, 2017
Date due	May 21, 2018	May 21, 2018
Interest rate	6.00%	6.00%
Noteholder 3 [Member]
Debt discount	$ 0	$ 0
Note amount	14,475	6,950
Corresponding Derivative Balance	63,640	18,990
Net amounts of liabilities presented	$ 14,475	$ 6,950
Origination date	Jul. 17, 2019	Feb. 20, 2019
Date due	Dec. 4, 2019	Dec. 4, 2019
Interest rate	15.00%	15.00%
Conversion Discount	35.00%	35.00%
Noteholder 5 [Member]
Debt discount	$ 0	$ 48,208
Note amount	102,375	102,750
Corresponding Derivative Balance	231,973	280,745
Net amounts of liabilities presented	$ 102,375	$ 54,542
Origination date	Oct. 14, 2019	Aug. 5, 2019
Date due	Oct. 14, 2020	Aug. 5, 2020
Interest rate	12.00%	12.00%
Conversion Discount	35.00%	35.00%
Noteholder 5 One [Member]
Debt discount		$ 49,839
Note amount		110,250
Corresponding Derivative Balance		301,237
Net amounts of liabilities presented		$ 60,411
Origination date		Sep. 13, 2019
Date due		Sep. 13, 2020
Interest rate		12.00%
Conversion Discount		35.00%
Noteholder 5 Two [Member]
Debt discount		$ 29,827
Note amount		68,250
Corresponding Derivative Balance		192,915
Net amounts of liabilities presented		$ 38,423
Origination date		Oct. 14, 2019
Date due		Oct. 14, 2020
Interest rate		12.00%
Conversion Discount		35.00%
Noteholder 6 [Member]
Debt discount	$ 0	$ 84,539
Note amount	100,000	100,000
Corresponding Derivative Balance	246,516	308,481
Net amounts of liabilities presented	$ 100,000	$ 15,461
Origination date	Feb. 13, 2020	Feb. 13, 2020
Date due	Dec. 13, 2020	Dec. 13, 2020
Interest rate	12.00%	12.00%
Conversion Discount	40.00%	40.00%
Noteholder 10 [Member]
Debt discount	$ 17,312	$ 100,833
Note amount	110,000	110,000
Corresponding Derivative Balance	260,868	350,690
Net amounts of liabilities presented	$ 92,688	$ 9,167
Origination date	Feb. 27, 2020	Feb. 27, 2020
Date due	Feb. 26, 2021	Feb. 26, 2021
Interest rate	10.00%	10.00%
Conversion Discount	40.00%	40.00%
Convertible Debt [Member]
Debt discount	$ 17,312	$ 313,246
Note amount	368,337	542,187
Corresponding Derivative Balance	931,886	1,574,097
Net amounts of liabilities presented	$ 351,025	$ 228,941

DEBT (Details 1)

DEBT (Details 1) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2020	Mar. 31, 2020
Debt discount	$ 0	$ 0
Net amounts of liabilities presented	25,000	47,000
Note amount	25,000	47,000
Noteholders 8 [Member]
Debt discount		0
Net amounts of liabilities presented		20,000
Note amount		$ 20,000
Fixed conversion rate		$ 0.20
Interest Rate		6.00%
Date due		May 21, 2018
Origination date		Nov. 21, 2017
Noteholder 9 [Member]
Debt discount	0	$ 0
Net amounts of liabilities presented	25,000	25,000
Note amount	$ 25,000	$ 25,000
Fixed conversion rate	$ 0.10	$ 0.10
Interest Rate	6.00%	6.00%
Date due	Sep. 30, 2019	Sep. 30, 2019
Origination date	Jul. 7, 2016	Jul. 7, 2016
Noteholder 8 One [Member]
Debt discount		$ 0
Net amounts of liabilities presented		2,000
Note amount		$ 2,000
Fixed conversion rate		$ 0.01
Interest Rate		6.00%
Date due		Sep. 30, 2019
Origination date		Apr. 11, 2016

DEBT (Details 2)

DEBT (Details 2)	Dec. 31, 2020USD ($)
DEBT (Details)
2021	$ 710,937
2022	45,600
2023	3,800
Long-term debt, Total	$ 760,337

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)	May 09, 2020	Feb. 12, 2019	Nov. 22, 2019	Oct. 31, 2016	Dec. 31, 2020	Dec. 31, 2019	Jul. 10, 2020	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2016
Interest expenses related to notes payable					$ 22,732
Iinterest expenses related to convertible debt					$ 39,151
Default penalty rate					110.00%
Amortization of debt discount					$ 295,934	$ 533,592
Proceeds from issuance of debt					0	$ 321,250
Additional penalty					$ 249,000
Common stock, shares issued					4,798,340,367			999,515,530
Noteholder 1 [Member] | February 2020 [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
Daily fee		$ 3,000
Frequency of periodic payments		Daily
Note payable recognized as a penalty									$ 135,000
Common stock payable, fair value										$ 474,000
Noteholder 8 [Member]
Corresponding Derivative Balance					81,651
Noteholder 8 [Member] | Convertible debt, Amendment agreement [Member]
Convertible notes payable							$ 20,000
Corresponding Derivative Balance							$ 96,958
Conversion price							$ 0.0002
Paycheck Protection Program [Member]
Loan received	$ 68,000
Deferred interest rate	1.00%
Maturity date	May 2022
Noteholder 3 [Member]
Corresponding Derivative Balance					63,640			18,990
Common stock, shares issued				4,200,000
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
Convertible Debt [Member]
Corresponding Derivative Balance					$ 931,886			$ 1,574,097
Common stock, shares issued				5,000,000
Extended maturity date				Nov. 11, 2016
Extinguishment of debt				$ 129,549

NONCONTROLLING INTEREST (Detail

NONCONTROLLING INTEREST (Details Narrative) - USD ($)	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2020	Mar. 31, 2020
Investments		$ 101,470	$ 101,470
Noncontrolling interest		$ 24,437	$ 24,437
Spring Hill Water Company [Member]
Ownership percentage	20.00%
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%
Noncontrolling interest percentage	25.00%
Net losses percentage	0.00%
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	2 years

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - shares	9 Months Ended	12 Months Ended
	Dec. 31, 2020	Mar. 31, 2020
Potentially dilutive securities	3,368,628,016	8,663,349,231
Preferred Shares [Member]
Potentially dilutive securities	25,000,000	25,000,000
Warrants [Member]
Potentially dilutive securities	19,230,000	19,230,000
Options [Member]
Potentially dilutive securities	8,000,000	8,000,000
Convertible Debt [Member]
Potentially dilutive securities	3,316,398,016	8,611,119,231

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - USD ($)	Apr. 05, 2021	Jul. 20, 2020	Mar. 31, 2020	Oct. 31, 2019	Nov. 19, 2018	Dec. 31, 2020	Dec. 31, 2019	Sep. 16, 2019
Proceeds from shares issued						$ 0	$ 125,000
Issuance of common stock conversion, convertible debt amount						$ 0	$ 321,250
Common stock, shares issued			999,515,530			4,798,340,367
Warrants [Member]
Common stock shares issuable upon exercise of warrants/rights			11,250,000				750,000	500,000
Exercise price			$ 0.005
Warrants/rights, expiration date, description			Between July and November 2021
Minimum [Member]
Shares issued price per share							$ 0.0025
Maximum [Member]
Shares issued price per share							$ 0.03
October 1, 2020 [Member]
Common stock, shares issued						380,000,000
Common stock value							$ 76,000
January 2019 [Member] | Consultants [Member]
Common stock shares issuable upon exercise of warrants/rights						4,400,000
Exercise price						$ 0.05
Warrants/rights, expiration date						Jan. 14, 2021
Jerry Grisaffi [Member] | October 1, 2020 [Member]
Common stock, shares issued						100,000,000
David Lewis [Member] | October 1, 2020 [Member]
Common stock, shares issued						50,000,000
David Youssefyeh [Member] | October 1, 2020 [Member]
Common stock, shares issued						100,000,000
Common Stock [Member]
Debt conversion, change in derivative liability						$ 811,354
Issuance of common stock conversion, convertible debt						3,418,824,837
Issuance of common stock conversion, convertible debt amount						$ 275,982
Common Stock One [Member]
Common stock, shares issued							354,971,286
Settlement of principal and interest							$ 865,082
Series A Preferred Stock [Member]
Preferred Shares issued			5,000,000			5,000,000
Investors [Member]
Common stock shares issued under agreement		3,000,000
Proceeds from shares issued	$ 25,000	$ 15,000
Change in common stock payable		$ (15,000)
Chief Financial Officer [Member] | Options [Member]
Common stock shares issuable upon exercise of warrants/rights					2,000,000
Exercise price					$ 0.05
Warrants/rights, expiration date					Nov. 19, 2021
Chief Executive Officer [Member] | Options [Member]
Common stock shares issuable upon exercise of warrants/rights					6,000,000
Exercise price					$ 0.05
Warrants/rights, expiration date					Nov. 19, 2021
Advisory Board Members [Member] | Warrants [Member]
Common stock shares issuable upon exercise of warrants/rights				3,000,000
Exercise price				$ 0.01
Warrants/rights, expiration date				Sep. 30, 2021
Daniel Crawford [Member] | Series A Preferred Stock [Member] | October 1, 2016 [Member]
Preferred Shares issued						5,000,000
Exchange Shares						10,000,000
Subscription Agreement [Member] | Investors [Member]
Common stock shares issued under agreement							24,416,666
Proceeds from shares issued							$ 125,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	Dec. 31, 2017	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019	Apr. 16, 2018
Inventory		$ 0		$ 12,400
Accounts payable		$ 96,881	$ 109,243
Shares Issued		221,605,127
Centre [Member]
Accounts payable		$ 14,154	14,154
Ownership percentage					49.00%
Noteholder 8 [Member]
Shares Issued		25,910,000
Converted debt		$ 2,000
LLC [Member]
Ownership percentage					51.00%
CEO and CFO [Member]
Accounts payable		$ 74,200	$ 22,760
Ashok Patel [Member]
Proceeds from issuance of shares	700,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	9 Months Ended
	Dec. 31, 2020USD ($)ft²	Mar. 31, 2020USD ($)
Additional penalty	$ 249,000
Accrued payments	25,000	$ 47,000
April 1, 2019 [Member]
Accrued payments	30,341
Impairment expense	91,200
Amount payable, lease states	$ 83,659
Office and warehouse lease area | ft²	5,700

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details)	9 Months Ended
	Dec. 31, 2020USD ($)shares
Shares Issued | shares	221,605,127
Debt and interest converted | $	$ 140,749
Noteholder 6 [Member]
Shares Issued | shares	160,999,066
Debt and interest converted | $	$ 120,749
Noteholder 5 [Member]
Shares Issued | shares	60,606,061
Debt and interest converted | $	$ 20,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Apr. 05, 2021	Jun. 21, 2021	May 20, 2021	Mar. 21, 2021	Feb. 16, 2021	Jul. 20, 2020	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020
Note Amount							$ 25,000		$ 47,000
Proceeds from issuance of common stock							0	$ 125,000
Issuance of common stock conversion, convertible debt amount							$ 0	$ 321,250
Subsequent Event [Member]
Issuance of common stock conversion, convertible debt amount					$ 140,000
Debt instrument converted amount					$ 140,000
Debt due date					Aug. 16, 2021
Convertible note payable					$ 140,000
Interest rate					6.00%
Debt conversion price					$ 0.015
Subsequent Event [Member] | Three Individuals [Member]
Common stock issued for services				1,700,000
Common stock issued for services, amount				$ 7,990
Investors [Member]
Common stock shares issued	50,000,000
Proceeds from issuance of common stock	$ 25,000					$ 15,000
Three Subscription Agreement [Member] | Investors [Member] | Subsequent Event [Member]
Common stock shares issued					200,333,333
Proceeds from issuance of common stock					$ 60,100
Cash received					35,100
Cash paid to vendor					25,000
Three Subscription Agreement [Member] | Investors [Member] | February 1, 2021 [Member]
Common stock shares issued							249,999,999
Proceeds from issuance of common stock							$ 75,000
Noteholder 5 [Member]
Note Amount							$ 102,375		$ 102,750
Interest rate							12.00%		12.00%
Repayment of related party debt					100,000
Date Due							Oct. 14, 2020		Aug. 5, 2020
Two Subscription Agreement [Member] | Investors [Member] | Subsequent Event [Member]
Common stock shares issued		166,666,666
Proceeds from issuance of common stock		$ 50,000
Noteholder 3 [Member]
Note Amount							$ 14,475		$ 6,950
Interest rate							15.00%		15.00%
Date Due							Dec. 4, 2019		Dec. 4, 2019
Noteholder 3 [Member] | Subsequent Event [Member]
Note Amount					$ 40,000
Issuance of warrants			750,000
shares isssued for settlement convertible debt			38,114,035
Date Due					Jul. 17, 2019