CANNA (MPGR) 10-Q/A 19 Sep 18 2018 Q1 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2018	Sep. 17, 2018
Document And Entity Information
Entity Registrant Name	Mining Power Group, Inc.
Entity Central Index Key	1,582,962
Document Type	10-Q/A
Document Period End Date	Mar. 31, 2018
Amendment Flag	true
Amendment Description	This Amendment No. 1 to the Quarterly Report on Form 10-Q/A (the "Amendment") amends the Quarterly Report on Form 10-Q of Mining Power Group, Inc. for the period ended March 31, 2018 (the "Original Filing"), that was originally filed with the U.S. Securities and Exchange Commission on July 27, 2018. The Amendment is being filed solely to correct entries in the Original Filing pertaining to the cancellation on April 16, 2018 and return to treasury of that certain share issuance, dated February 21, 2018, for 2,000,000 shares of common stock, which were issued in exchange for $39,250 of that certain Convertible Promissory Note, dated March 27, 2017 between Rich Cigars, Inc and Crown Bridge Partners, LLC which said note was sold to D&D Capital, Inc, who submitted the Conversion Notice. Except as described above, the Amendment does not modify any other disclosures presented in, or exhibits to, the Original Filing in any way.
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		58,684,377
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,018

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Current assets
Prepaid expenses	$ 4,500	$ 4,500
Assets of discontinued operations		498
Total current assets	4,500	4,998
Total assets	4,500	4,998
Current liabilities:
Accrued interest	16,249	11,917
Derivative liability	243,801	4,454,993
Convertible notes payable, net of discounts of $61,415 and $154,138	92,723	30,040
Convertible notes payable - related party, net of discounts of $39,614 and $40,000	386
Related party loans	38,301
Total current liabilities	391,460	4,496,950
Total liabilities	391,460	4,496,950
Commitments and Contingencies
Series A Convertible Preferred stock: $0.0001 par value: 1,000,000 shares authorized: 963,000 and 1,000,000 shares issued and outstanding at March 31, 2018 and at December 31, 2017 respectively	121,300	125,000
Shareholders' equity (deficit)
Preferred stock other designations: $0.0001 par value: 10,000,000 shares authorized: 0 and 0 shares issued and outstanding at March 31, 2018 and December 31, 2017 respectively
Common stock: $0,0001 par value: 100,000,000 shares authorized: 41,025,671 and 3,915,769 shares issued and outstanding at March 31, 2018 and December 31, 2017 respectively	4,103	392
Additional Paid in Capital	650,611	605,615
Accumulated deficit	(1,162,974)	(5,222,959)
Total shareholders' equity (deficit)	(508,260)	(4,616,952)
Total liabilities and shareholders' equity (deficit)	$ 4,500	$ 4,998

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Unamortized discounts on convertible notes	$ 61,415	$ 154,138
Unamortized discounts on convertible notes related party	$ 39,614	$ 40,000
Preferred stock authorized	10,000,000	10,000,000
Preferred stock par value	$ 0.0001	$ 0.0001
Preferred stock issued	0	0
Preferred stock outstanding	0	0
Common stock authorized	100,000,000	100,000,000
Common stock par value	$ 0.0001	$ 0.0001
Common stock issued	41,025,671	3,915,769
Common stock outstanding	41,025,671	3,915,769
Series A Preferred Stock [Member]
Series A Convertible Preferred stock par value	$ 0.0001	$ 0.0001
Series A Convertible Preferred stock authorized	1,000,000	1,000,000
Series A Convertible Preferred stock issued	963,000	1,000,000
Series A Convertible Preferred stock outstanding	963,000	1,000,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operation (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Income Statement [Abstract]
REVENUES
COST OF SALES
GROSS PROFIT
Operating expenses
General and Administrative expenses	9,752
Officers Compensation	14,000
Professional Fees	14,549
Total operating expense	38,301
Loss from operations	(38,301)
OTHER INCOME (EXPENSES)
Interest Expense	(152,410)	(5,235)
Derivative Interest		(108,552)
Change in fair value of derivative liability	4,251,193	(75,824)
Fixed Asset Write-off	(498)
Total other income (expense)	4,098,285	(189,611)
Income (Loss) from continuing operations	4,059,985	(189,611)
Income (Loss) from discontinued operations		(113,535)
NET INCOME (LOSS)	$ 4,059,985	$ (303,146)
Net income (loss) per share applicable to common stockholders - basic (continuing operations)	$ 0.16	$ (0.07)
Net income (loss) per share applicable to common stockholders - basic (discontinued operations)	0	(0.04)
Net income (loss) per share applicable to common stockholders - diluted (continuing operations)	0	(0.07)
Net income (loss) per share applicable to common stockholders - diluted (discontinued operations)	$ 0	$ (0.04)
Weighted average number of common shares outstanding - basic	24,817,133	2,694,299
Weighted average number of common shares outstanding - diluted	989,626,079	2,694,299

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss from continuing operations	$ 4,059,985
Adjustment to reconcile net loss to net cash used in operating activities
Fixed assets write off	498
Beneficial conversion feature and derivative interest		108,552
Change in derivative liability	(4,251,193)	75,824
Amortization of discount on convertible notes payable	148,076	5,120
Change in assets and liabilities
Accrued interest	4,332
Net cash used in operating activities - continuing operations	(38,301)	189,496
Net cash used in operating activities - discontinued operations		(298,512)
Net cash used in operating activities	(38,301)	(109,016)
CASH FLOW FROM FINANCING ACTIVITIES
Proceeds from related party loans	38,301
Proceeds from notes payable		63,750
Shareholder contribution		48,100
Net cash provided by financing activities	38,301	111,850
NET CHANGE IN CASH		2,834
CASH, beginning of period		4,260
CASH, end of period		7,094
SUPPLEMENTAL DISCLOSURE
Cash paid for interest
Cash paid for income taxes
NON-CASH INVESTING AND FINANCING ACTIVITIES
Stock subscription receivable		10,000
Issuance of share for convertible debt	47,348
Issuance of share for conversion of preferred stock	3,700
Cancellation of shares	$ (2,340)

NATURE OF ORGANIZATION

NATURE OF ORGANIZATION	3 Months Ended
	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF ORGANIZATION	NOTE l: NATURE OF ORGANIZATION Mining Power Group, Inc. formerly known as Rich Cigars, Inc. (the "Company") was a Florida Corporation incorporated on July 29, 2013, and was established to manufacture and distribute high-quality, hand rolled, premium cigars under the Rich Cigars brand name, the Company has branded custom cigars to be sold via the internet and through retail locations. The Company's primary operations are currently in the Miami, Florida area, and management intends to conduct our business principally in the U.S. through our own sales and marketing team In November 2017, the Company underwent a change in control and became a Colorado corporation. As a result of this change, the Company changed the business name to Intercontinental Technology, Inc. in order to reflect a change in the Company's direction and overall strategy. The Company's new strategic direction will be to focus on the acquisition, development, and marketing of proprietary patented products that are readily marketable internationally, and at the same time, its entering the business of cryptocurrency mining by the ownership of multiple cryptocurrency mining machines. On December 26, 2017, the Company completed a reorganization. Rich Cigars, Inc., having been renamed to RCGR SUB, Inc., became a direct, wholly-owned subsidiary of a newly formed Delaware corporation, First Intercontinental Technology, Inc. First Intercontinental Technology, Inc. was then considered the parent and is now the public entity. Additionally, another Delaware corporate was formed, Intercontinental Services, Inc. As of the effective time of the merger, all outstanding shares of common stock and preferred stock of Rich Cigars, Inc. were automatically converted into identical shares of common stock or preferred stock in the parent on a one-for-one basis. On February 16, 2018, the Company's Board of Directors voted to annul and vitiate the series of transactions in Delaware by filing certificates of correction with Delaware's Secretary of State. On February 21, 2018, the Company amended and restated the Articles of incorporation in order to change the Company's name to Mining Power Group, Inc.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The accompanying consolidated financial statements of Mining Power Group, Inc. (formerly Rich Cigars, Inc.) includes its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Accounting policies refer to specific accounting principles and the methods of applying those principles to fairly present the company's financial position and results of operations in accordance with generally accepted accounting principles. The policies discussed below include those that management has determined to be the most appropriate in preparing the company's financial statements and are not discussed in a separate footnote. Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations. This change in classification does not materially affect previously reported cash flows from operations or from financing activities in the Statement of Cash Flows and had no effect on the previously reported Statement of Operations for any period. Basis of Presentation The accompanying financial statements have been prepared by the Company in accordance with Generally Accepted Accounting Principles (“GAAP”) in the United States of America. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows at March 31, 2018 and 2017 and for the periods then ended have been made. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. The Company suggests these condensed financial statements be read in conjunction with the December 31, 2017 audited financial statements and notes thereto included in the Company’s Form 10-K. The results of operations for the periods ended March 31, 2018 and 2017 are not necessarily indicative of the operating results for the full year. Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to adopt accounting policies and make estimates and assumptions that affect amounts reported in the consolidated financial statements, Cash and Cash Equivalents The Company considers all investments with a maturity date of three months or less when purchased to be cash equivalents. The Company had cash in the amount of $0 and $0 as March 31, 2018 and December 31, 2017 respectively. Beneficial Conversion Feature If the conversion features of conventional convertible debt provide for a rate of conversion that is below market value at issuance, this feature is characterized as a beneficial conversion feature ("BCF"). A BCF is recorded by the Company as a debt discount pursuant to Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 470-20 Debt with Conversion and Other Options. Embedded Conversion Features The Company evaluates embedded conversion features within convertible debt under ASC 815 "Derivatives and Hedging" to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 "Debt with Conversion and Other Options" for consideration of any beneficial conversion features. Derivative Financial Instruments Fair value accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments, and measurement of their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes option-pricing model in assessing the convertible debt instruments, management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument is not considered conventional convertible debt, the Company will continue its evaluation process of these instruments as derivative financial instruments. Once determined, derivative liabilities are adjusted to reflect fair value at each reporting period end, with any increase or decrease in the fair value being recorded in results of operations as an adjustment to fair value of derivatives. In addition, the fair value of freestanding derivative instruments such as warrants, are also valued using the Black Scholes option-pricing model. Revenue Recognition The Company recognizes revenue on arrangements in accordance with ASC 606 Revenue Recognition. Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Additionally, the recognition of future tax benefits, such as net operating loss carryforwards, is required to the extent that realization of such benefits is more likely than not. Deferred tax assets and liabilities are determined using enacted tax rates expected to apply to taxable income in the years in which the assets and liabilities are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income tax expense in the period that includes the enactment date. In the event the future tax consequences of differences between the financial reporting bases and the tax bases of the Company's assets and liabilities result in deferred tax assets, an evaluation of the probability of being able to realize the future benefits indicated by such asset is required. A valuation allowance is provided for the portion of the deferred tax asset when it is more likely than not that some or all of the deferred tax asset will not be realized. In assessing the realizability of the deferred tax assets, management considers the scheduled reversals of deferred tax liabilities, projected future taxable income, and tax planning strategies. The Company files income tax returns in the United States and Florida, which are subject to examination by the tax authorities in these jurisdictions. Generally, the statute of limitations related to the Company's federal and state income tax return is three years. The state impact of any federal changes for prior years remains subject to examination for a period up to five years after formal notification to the states. Management has evaluated tax positions in accordance with ASC 740, Income Taxes, Advertising and Promotion The Company expenses advertising and promotion costs as incurred. The Company did not incur any advertising and promotion expenses during the quarter ended March 31, 2018 and 2017 respectively. Earnings Per Share Basic net income per common share (“ Basic EPS Diluted EPS The following table presents the components of the computation of basic and diluted earnings per share for the periods indicated: Three Months Ended March 31, 2018 2017 Numerator Net income applicable to common shareholders 4,059,985 (303,146 ) Denominator Weighted average common shares outstanding, basic 24,817,133 2,694,299 Convertible preferred stock 963,000,000 — Convertible promissory notes 1,808,946 — Weighted average common shares outstanding, diluted 989,626,079 2,694,299 Net income per share –Basic $ 0.16 $ (0.11 ) Net income per share –Diluted $ 0.00 $ (0.11 )

GOING CONCERN

GOING CONCERN	3 Months Ended
	Mar. 31, 2018
GOING CONCERN [Abstract]
GOING CONCERN	NOTE 3: GOING CONCERN These condensed consolidated financial statements have been prepared on a going concern basis which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business for the foreseeable future. As of March 31, 2018, the Company has incurred net losses of 1,162,974 since inception. This raises substantial doubt about the Company's ability to continue as a going concern. Management's plans include raising capital through the equity markets to fund operations and eventually generating of revenue through its business; however, there can be no assurance that the Company will be successful in such activities. These consolidated financial statements do not include any adjustments relating to the recovery of the recorded assets or the classifications of the liabilities that might be necessary should the Company be unable to continue as a going concern.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	3 Months Ended
	Mar. 31, 2018
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	NOTE 4: DISCONTINUED OPERATIONS On November 27, 2017, the Company entered into a Subscription Agreement for the purchase of 1,000,000 shares of restricted Series A Convertible Preferred Supermajority voting stock Pursuant to this agreement, the Company announced a shift in the strategic focus. As a result of this shift, the Company has recognized a cessation of it business operations for Rich Cigars in accordance with Accounting Standards Codification (ASC) 205-20, Discontinued Operations. As such, the historical results of the Company have been classified as discontinued operations. As of the year ended December 31, 2017, assets of discontinued operations consisted of property and equipment of $498. As of the period ended March 31, 2018 all property and equipment was written-off. Results of the discontinued operations for the six months ended June 30, 2018 and 2017 are as follows: Three Months Ended March 31, 2018 Three Months Ended March 31, 2017 REVENUES $ — $ 2,497 COST OF SALES — 1,651 GROSS PROFIT — 846 OPERATING EXPENSES Professional Fees — 28,912 Officers Compensation — 25,465 Legal Fees — 20,280 Travel Expense — 19,363 Accounting and Audit — 6,703 Other General and Administrative — 4,901 Meal and Entertainment — 4,793 Marketing Expense — 1,762 Transfer Agent Fees — 1,670 Amortization Expense — 425 Depreciation Expense 107 Total operating income (expenses) — 114,381 Income (loss) from operations $ — $ (113,535 ) Cash from discontinued operations for the three months ended March 31, 2018 and 2017 are as follows: Three Months Ended March 31 2018 Three Months Ended March 31 2017 CASH FLOWS FROM OPERATING ACTIVITIES Net Income (loss) from operations $ — $ (113,535 ) Adjustments to reconcile net loss to net cash Depreciation and Amortization — 532 Stock issued for services — 10,000 Change in assets and liabilities: Accounts receivable — (877 ) Prepaid expenses — (5,381 ) Inventory — 871 Accounts payable and accrued expenses — 9,489 Net cash used in operating activities $ — $ (108,901 )

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 5: CONVERTIBLE NOTES PAYABLE 1 - On March 27, 2017, the Company entered into a potentially dilutive convertible advance with Crown Bridge Partners LLC. The agreement provides that the Company may borrow up to $675,000. Borrowings under the line bear interest at 8% upon maturity and include a 10% issue discount. The maturity date for each tranche funded shall be 12 months from the effective date of each tranche. As of December 31, 2017, the Company has drawn a $75,000 credit line against this facility. The advance, was payable on March 27, 2018. The note was issued at a 10% discount. The net proceeds received after issuance costs and fees was $63,750. In accordance with ASC 835-30-45, Interest, the Company records the fees, costs, and original issue discount as reduction of the carrying amount of the debt and amortizes the balances over the life of the debt instrument. Additionally, the note is convertible at the holder's discretion into shares of the Company's common stock based on a conversion formula of 55% multiplied by the lowest price of the common shares for the 20 trading prior to which the Notice of Conversion is received. If at any time the market price of the Company's common stock is trading below $0.50, then an additional 10% discount shall be factored into the Conversion Price, resulting in a discount of 55%. In the event the Company fails to maintain its status as "DTC Eligible" for any reason, or if the lowest trading prices of the common stock is equal to or lower than $0.01, then an additional 5% discount shall be factored into the Conversion Price, resulting in a total discount of 60%. The conversion formula created an embedded derivative conversion feature. The Company valued this conversion feature as of March 31, 2018 at $43,176 and as of December 31, 2017 at $1,247,022 using the Black Scholes valuation model with the following assumptions: dividend yield of zero, 86 day term to maturity, risk free interest rate of 1.76% and annualized volatility of 63.54%. The value of the conversion feature was assigned to the derivative liability and created a debt discount to be amortized over the life of the convertible debt. During the period ended December 31, 2017, the convertible option of the debt was exercised, resulting in 635,910 shares issued for $5,656 in principal and $2,000 in accrued interest. Accrued interest related to this advance was $4,000 and $3,086 at March 31, 2018 and at December 31, 2017 respectively, and is included in accrued interest on the Balance Sheets. Face Value balance as of March 31, 2018 is $29,344 and $69,918 as of December 31, 2017. Interest expenses as of December 31, 2017 was $29,566 and $4,000 as pf March 31, 2018 On February 21, 2018 Crown Bridge Partners LLC, sold $40,000 of its potentially dilutive convertible advance to a Company’s related party D&D Capital, Inc. 2 - On March 24, 2017, the Company entered into a potentially dilutive convertible advance with Eagle Equities LLC. The advance, with a face value of $75,000, bears interest at 8% per annum and is payable on March 24, 2018. The note was issued at a 10% discount. The net proceeds received after issuance costs and fees was $63,750. In accordance with ASC 835-30-45, Interest, the Company records the fees, costs, and original issue discount as reduction of the carrying amount of the debt and amortizes the balances over the life of the debt instrument. Additionally, the note is convertible at the holder's discretion into shares of the Company's common stock based on a conversion formula of 55% multiplied by the lowest price of the common shares for the 20 trading prior to which the Notice of Conversion is received. In the event the Company experiences a DTC Chill on its shares, the Conversion Price shall be decreased to 45% instead of 55% while that chill is in effect. If the Company fails to maintain the share reserve at the 4x discount of the note 60 days after the issuance of the note, the conversion discount shall be increased by 10%. The conversion formula created an embedded derivative conversion feature. The Company valued this conversion feature as of December 31, 2017 at $1,188,270 and as of March 31, 2018 at $82,388 using the Black Scholes valuation model with the following assumptions: dividend yield of zero, 83 day term to maturity, risk free interest rate of 1.76% and annualized volatility of 63.54%. The value of the conversion feature was assigned to the derivative liability and created a debt discount to be amortized over the life of the convertible debt. During the period ended December 31, 2017, the convertible option of the debt was exercised, resulting in 947,100 shares issued for $15,800 in principal and $645 in accrued interest. Accrued interest related to this advance was $5,244 and $3,608 at March 31, 2018 and December 31, 2017, respectively, and is included in accrued interest on the Balance Sheets. Face Value balance was $61,050 and $ 59,200 as of December 31, 2017 and March 31, 2018 respectively. 3 - On May 30, 2017, the Company entered into a potentially dilutive convertible advance with Power Up Lending Group, LTD. The advance, with a face value of $38,000, bears interest at 12% per annum and is payable on March 5, 2018. The note was issued at a 7% discount. The net proceeds received after issuance costs and fees was $35,000. In accordance with ASC 835-30-45, Interest, the Company records the fees, costs, and original issue discount as reduction of the carrying amount of the debt and amortizes the balances over the life of the debt instrument. Additionally, the note is convertible at the holder's discretion into shares of the Company's common stock based on a conversion formula of 60% multiplied by the lowest price of the common shares for the 20 trading prior to which the Notice of Conversion is received. The conversion formula created an embedded derivative conversion feature. The Company valued this conversion feature as of December 31, 2017 at $553,851 and as of March 31, 2018 at $30,096 using the Black Scholes valuation model with the following assumptions: dividend yield of zero, 150 day term to maturity, risk free interest rate of 1.76% and annualized volatility of 63.54%. The value of the conversion feature was assigned to the derivative liability and created a debt discount to be amortized over the life of the convertible debt. During the period ended December 31, 2017, the convertible option of the debt was exercised, resulting in 545,930 shares issued for $7,955 in principal. Accrued interest related to this advance was $2,610 and $2.280 at December 31, 2017 and March 31, 2018, respectively, and is included in accrued interest on the Balance Sheets. Face Value balance was $32,385 and $3,510 as of December 31, 2017 and March 31, 2018 respectively. During the period ended March 31, 2018 the convertible option of the debt was exercised, resulting in 265,902 shares issued for $45,068 in principal. 4 - On May 15, 2017, the Company entered into a potentially dilutive convertible advance with Kodiak Capital Group, LLC. The agreement provides that the Company may borrow up to $337,500. Borrowings under the line bear interest at 8% per annum and include a 10% issue discount. On May 15, 2017, drew against this debt facility. The net proceeds received after issuance costs and fees was $30,000. In accordance with ASC 835-30-45, Interest, the Company records the fees, costs, and original issue discount as reduction of the carrying amount of the debt and amortizes the balances over the life of the debt instrument. Additionally, the note is convertible at the holder's discretion into shares of the Company's common stock based on a conversion formula of 55% multiplied by the lowest price of the common shares for the 20 trading prior to which the Notice of Conversion is received. The conversion formula created an embedded derivative conversion feature. The Company valued this conversion feature as of December 31, 2017 at $680,625 and $ 46,859 as of March 31, 2018 using the Black Scholes valuation model with the following assumptions: dividend yield of zero, 135 day term to maturity, risk free interest rate of 1.76% and annualized volatility of 63.54%. The value of the conversion feature was assigned to the derivative liability and created a debt discount to be amortized over the life of the convertible debt. During the period ended December 31, 2017, the convertible option of the debt was exercised, resulting in 258,849 shares issued for $3,416 in principal. Accrued interest related to this advance was $2,630 and $1,890 at March 31, 2018 and December 31, 2017 respectively, and is included in accrued interest on the Balance Sheets. Face Value balance as of December 31, 2017 was $34,084 same as of March 31, 2018. 5 - On September 27, 2017, the Company entered into a potentially dilutive convertible advance with Power Up Lending Group, LLC. The advance, with a face value of $28,000, bears interest at 12% per annum and is payable on July 10, 2018. The note was issued at a 10% discount. The net proceeds received after issuance costs and fees was $25,000. In accordance with ASC 835-30-45, Interest, the Company records the fees, costs, and original issue discount as reduction of the carrying amount of the debt and amortizes the balances over the life of the debt instrument. Additionally, the note is convertible at the holder's discretion into shares of the Company's common stock based on a conversion formula of 58% multiplied by the lowest price of the common shares for the 15 trading prior to which the Notice of Conversion is received. The conversion formula created an embedded derivative conversion feature. The Company valued this conversion feature as of December 31, 2017 at $353,071 and as of March 31, 2018 at $34,492 using the Black Scholes valuation model with the following assumptions: dividend yield of zero, 192 day term to maturity, risk free interest rate of 1.76% and annualized volatility of 63.54%. The value of the conversion feature was assigned to the derivative liability and created a debt discount to be amortized over the life of the convertible debt. During the period ended December 31, 2017, the convertible option of the debt was not exercised, At December 31, 2017 and 2016, the convertible note was recorded at $963 and $0, respectively. Accrued interest related to this advance was $1,703 and $875 at March 31, 2018 and December 31, 2017 respectively, and is included in accrued interest on the Balance Sheets. At March 31 2018 and December 31, 2017, the convertible notes payable were recorded at $28,000 and $30,040, respectively.

RELATED PARTY LOANS

RELATED PARTY LOANS	3 Months Ended
	Mar. 31, 2018
Related Party Transactions [Abstract]
RELATED PARTY LOANS	NOTE 6 RELATED PARTY LOANS Convertible Notes Payable On February 21, 2018 Crown Bridge Partners LLC, sold part of its potentially dilutive convertible advance to D&D Capital, Inc, a related party. Accrued interest related to this advance was $386 and $0 at March 31, 2018 and December 31, 2017 respectively, and is included in accrued interest on the Balance Sheets. Face value balance as of March 31, 2018 is $40,000. The Company valued this conversion feature using the Black Scholes valuation model with the following assumptions: (i) as of March 31, 2018 dividend yield of zero, 321 days term to maturity, risk free interest rate of 2.09% and annualized volatility of 61.32%, valued at $27,334. The value of the conversion feature was assigned to the derivative liability and created a debt discount to be amortized over the life of the convertible debt. Other Loans During the three months ended March 31, 2018, Mining Power borrowed $38,401 from Consultant Capital Group Inc. in a form of related party loan that bears no interest and due on demand.

RESTATEMENT

RESTATEMENT	3 Months Ended
	Mar. 31, 2018
Accounting Changes and Error Corrections [Abstract]
RESTATEMENT	NOTE 7 RESTATEMENT On February 16, 2018 the Company issued 2,000,000 shares of common stock to D&D Capital, Inc., valued at the conversion price of $0.01963. The shares were issued in exchange for $39,250 from certain Convertible Promissory Note, dated March 27, 2017 between Rich Cigars, Inc and Crown Bridge Partners, LLC which sold the note to related party D&D Capital, Inc, who finally submitted the Conversion Note. On April 16, 2018, D&D Capital, Inc. cancelled the share issuance and returned the 2,000,000 shares. As a result of the cancellation, the Company is filing this amendment of its 10-Q filed for the period ended March 31, 2018 to reflect the cancellation. The following financials shows the original filing, this restated filing and the differences between both: Balance Sheet March 31, 2018 March 31, 2018 March 31, 2018 (Unaudited as Filed) (Adjustments) (Unaudited and Restated) Total current assets $ 4,500 $ — $ 4,500 Total current liabilities $ 364,104 $ 27,356 $ 391,460 Series A Convertible Preferred Stock $ 121,300 $ — $ 121,300 Total shareholders’ equity (deficit) $ (480,904 ) $ (27,356 ) $ (386,960 ) Statements of Operation For the three months ended March 31, 2018 (Unaudited as Filed) March 31, 2018 (Adjustments) March 31, 2018 (Unaudited and Restated) Total operating expense $ (38,301 ) — $ (38,301 ) Total other income (expense) $ 4,086,391 $ 11,894 $ 4,098,285 Income (Loss) from continuing operations $ 4,048,090 $ 11,894 $ 4,059,984 Income (Loss) from discontinued operations — — — NET INCOME (LOSS) $ 4,048,090 $ 11,894 $ 4,059,984 Net income (loss) per share applicable to common stockholders - basic (continuing operations) $ 0.16 $ 0.00 $ 0.16 Net income (loss) per share applicable to common stockholders - basic (discontinued operations) $ 0.00 $ 0.00 $ 0.00 Net income (loss) per share applicable to common stockholders - diluted (continuing operations) $ 0.00 $ 0.00 $ 0.00 Net income (loss) per share applicable to common stockholders - diluted (discontinued operations) $ 0.00 $ 0.00 $ 0.00 Weighted average number of common shares outstanding - basic 25,661,578 (844,445 ) 24,817,133 Weighted average number of common shares outstanding – diluted 988,661,578 964,501 989,626,079 Statements of Cash Flows Three months ended March 31, 2018 - Filed March 31, 2018 Adjusted March 31, 2018 - Restated - Net cash used in operating activities continuing operations $ (38,301 ) $ — $ (38,301 ) Net cash provided by financing activities $ 38,301 $ — $ 38,301 NET CHANGE IN CASH $ — $ — $ — CASH, beginning of period $ — $ — $ — CASH, end of period $ — $ — $ —

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 8: PROPERTY AND EQUIPMENT Property and Equipment consists of the following: March 31, December 31, 2018 2017 Furniture and Equipment $ — $ 2,131 Less Accumulated Depreciation — (1,633 ) Property and Equipment, net $ — $ 498 The Company recorded Depreciation Expense $ 0 and $423 for the period ended years ended March 31, 2018 and December 31, 2017 As of March 31, 2018 all Property and Equipment was written-off.

EQUITY

EQUITY	3 Months Ended
	Mar. 31, 2018
Stockholders' Equity Note [Abstract]
EQUITY	NOTE 9: EQUITY On November 27, 2017, the Company issued 1,000,000 shares of Series A Convertible preferred stock for $125,000. The Preferred Stock is convertible in the Company's common stock. Each share of the Company's Series A Convertible preferred stock is convertible into 1,000 shares of the Company's common stock at a cost basis equivalent to par value per share, or $0.0001. Each share of the Series A Convertible preferred stock votes at the equivalent of 20,000 shares of common stock. On January 10, 2018 the Company issued 37,000,000 common stock restricted shares, $0.0001 par value per share, converting 37,000 shares of the one million (1,000,000) Series A Preferred Stock, On February 28, 2018 the Company issued 156,333 shares of common stock valued at the conversion price of $0.18. The shares were issued to convert $28,140 of the principal amount of the Note dated as of May 30, 2017 having as beneficiary to Power Up Lending Group Ltd. On March 6, 2018 the Company issued 109,569 shares of common stock valued at the conversion price of $0.1753. The shares were issued to convert $16,928 of the principal amount and $2,280 of accrued and unpaid interest of the Note dated as of May 30, 2017 having as beneficiary to Power Up Lending Group Ltd.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 10: COMMITMENTS AND CONTINGENCIES; During the normal course of business, the Company may be exposed to litigation. When the Company becomes aware of potential litigation, it evaluates the merits of the case in accordance with ASC 450-20-50, Contingencies.

SUBSEQUENT EVENTS AFTER MARCH 3

SUBSEQUENT EVENTS AFTER MARCH 31, 2018	3 Months Ended
	Mar. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS AFTER MARCH 31, 2018	NOTE 12: SUBSEQUENT EVENTS AFTER MARCH 31, 2018 The Company has evaluated subsequent events that occurred through the date of the filing of the Company's first quarter 2018 Form 10-Q. Asset Purchase and Rescission On January 31, 2018, the Company completed the purchase of the intellectual property assets of Simple Cork, Inc., a Florida corporation, and wholly-owned subsidiary of Vapor Group, Inc. (the "Asset Purchase"). On July 10, 2018, the Company, Vapor Group, Inc. and Simple Cork, Inc., the non-publicly-traded subsidiary company of Vapor Group, Inc. jointly announced that they had reached a settlement and resolution pertaining to the Asset Purchase, dated January 31, 2018, Under the terms and conditions of the settlement and resolution, the Asset Purchase Agreement in its entirety is rescinded ab initio. In its place, the Company and Vapor Group shall issue a share dividend of common stock of Simple Cork, Inc., which is being spun-off pursuant to the provisions of a Tier 2 Regulation A filing with the Securities and Exchange Commission not later than by Friday, September 14, 2018, which date has been set as the ex-dividend date or the issuance date for shareholders of record of either Company. The ratio of the quantity of shares of Simple Cork, Inc. to be issued per shares held of either of the Company and Vapor Group, Inc. will be announced at a later date. In addition, each shareholder of the Company and Vapor Group, Inc. shall receive rights to acquire additional shares of Simple Cork, Inc. as the spun-off company at a 50% discount to the IPO price as set in the Reg A+ filing for new shareholders. The new Simple Cork, Inc. shareholders, not shareholders of the Company or Vapor Group, Inc., shall not be entitled to such rights. The result is that neither the Company nor Vapor Group, Inc. will own the intellectual property assets of Simple Cork, Inc. Instead, Simple Cork, Inc., as a separate public entity, will own such intellectual property rights and will in turn be owned, separately, by its own shareholders. Simple Cork, Inc. shall separately assume responsibility for the development of “Simple Cork™”. Share Issuances On April 25, 2018 the Company issued 45,000 shares of common stock value at the conversion price of $0.078. The shares were issued to convert $3,510 of the principal amount of the Note dated as of May 30, 2017, having as beneficiary to Power Up Lending Group Ltd. On April 25, 2018 the Company issued 187,533 shares of common stock value at the conversion price of $0.0754. The shares were issued to convert $14,140 of the principal amount of the Note dated as of September 27, 2017, having as beneficiary to Power Up Lending Group Ltd. On May 3, 2018, the Company issued 2,500,000 shares of restricted common stock to a Shelby White. The issuance was cancelled by the Company on July 3, 2018, as the issuance was in error. On July 6, 2018 the Company issued 10,000,000 common stock restricted shares, $0.0001 par value per share, converting 10,000 shares of the 963,000 Series A Preferred Stock, based on the Articles of Incorporation of Power Mining Group, Inc, filed with the State of Colorado. On July 6, 2018 the Company issued 1,715,961 shares of common stock value at the conversion price of $0.3897. The shares were issued to convert $59,200 of the principal amount and $7,671 interest of the Note dated as of March 24, 2017, having as beneficiary to Eagle Equities LLC. On August 3, 2018 the Company issued 2,298,212 shares of common stock value at the conversion price of $0.0413. The shares were issued to convert $95,008.08 of principal, interest including penalty charge of the Note dated as of March 27, 2017, having as beneficiary to D&D Capital, Inc. On August 6, 2018 the Company issued 50,000 common stock restricted shares, $0.0001 par value per share, to each of three persons, 150,000 shares total, for services rendered. On August 8, 2018 the Company issued 812,000 shares of common stock value at the conversion price of $0.06. The shares were issued to convert $44,016 of the principal amount and $4,204 interest of the Note dated as of March 27, 2017, having as beneficiary to Crown Bridge Partners LLC. On September 12, 2018 the Company issued 2,450,000 shares of common stock value at the conversion price of $0.0413. The shares were issued to convert $101,283.00 of principal, interest including penalty charge of the Note dated as of May 15, 2017, having as beneficiary to S&E Capital, LLC. Change In Officers and Directors On May 10, 2018, the Company appointed Yaniv Nahon, a member of its Board of Directors. Following Mr. Nahon’s appointment and acceptance as a member of the Board of Directors, the Board of Directors accepted the resignation of Richard Davis as the President/Chief Executive Officer, Secretary, Treasurer/Chief Financial Officer and a member of the Board of Directors. Immediately following the resignation of Mr. Davis, the Board of Directors appointed Yaniv Nahon, a member of the Board of Directors, as the Corporation’s President/Chief Executive Officer, Secretary, Treasurer and Chief Financial Officer of the Company. Therefore, the sole member of the Board of Directors is Yaniv Nahon. Mr. Davis did not resign as a result of any disagreement with the Company on any matter relating to the Company’s operations, policies or practices. On August 1, 2018, the Company appointed Dror Svorai to its Board of Directors. Following Mr. Svorai’s appointment and acceptance as a member of the Board of Directors, the Board of Directors accepted the resignation of Yaniv Nahon as the President/Chief Executive Officer, Secretary, Treasurer/Chief Financial Officer and a member of the Board of Directors. Immediately following the resignation of Mr. Nahon, the Board of Directors appointed Dror Svorai, a member of the Board of Directors, as the Corporation’s President/Chief Executive Officer, Secretary, Treasurer and Chief Financial Officer of the Company. Therefore, as of August 1, 2018, the sole member of the Board of Directors and sole officer of the Company is Dror Svorai. Mr. Nahon did not resign as a result of any disagreement with the Company on any matter relating to the Company’s operations, policies or practices. Acquisition of Northway Mining, LLC and Pending Purchase Contract On August 1, 2018, the Company entered into an acquisition agreement (the “Acquisition Agreement”) to acquire the majority ownership interest of Northway Mining, LLC (“Northway”). a New York limited liability company, located at 707 Flats Road, Athens, New York. Northway is a cryptomining data center hosting third-party owned and operated cryptomining machines within its 5000 square feet facility. It currently is hosting over 1,100 machines in its facilities at Flats Road under individual service agreements with third-party machine owners. Pursuant to the Acquisition Agreement the Company acquired fifty-five percent (55%) of the ownership units of Northway in return for an investment of $1,100,000 (U.S.) for the purposes of providing working capital and funds to Northway for improvements to, and expansion of, its facilities, and the purchase of 30-acres of flat land and buildings at its Athens, New York address owned by a third party per that separate “Agreement for Purchase of Property between Northway Mining, LLC and CSX4236 Motorcycle Salvage LLC” (the “Land Purchase Agreement”). (The “Acquisition”) Under the terms and conditions of the Acquisition, Northway has amended and restated its New York State limited liability company Operating Agreement under which it is stated that it will maintain its current management. In addition, per the Acquisition Agreement, the Company is providing the current Northway management with a performance-based stock option for two and a half million (2,500,000) shares of the Company’s restricted common stock as earned over a period of six (6) months for the achievement of performance goals as established by the Board of Directors of the Company. Separately in connection with the Acquisition Agreement, the Company assigned a purchase contract in total amount of $950,000 (“Purchase .Amount’) to Northway that it has entered into pending the closing of the Acquisition for the purchase of a building located at 2 Flint Mine Road, Coxsackie, NY 12051, SBL Nos. 71.00-1-20 and 71.00-1-3.112 (the “Purchase Contract”) which is to be used solely by Northway (the “Agreement for Purchase of Property between Mining Power Group, Inc. and Northway Mining, LLC” or the “Building Purchase Agreement”). Under the terms of Building Purchase Agreement, the Company shall pay on behalf of Northway, which shall own the building, $350,000 at closing, with Northway paying the remainder of the Purchase Amount over time per the terms of the Purchase Contract.

SUMMARY OF SIGNIFICANT ACCOUN17

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 30, 2018
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements of Mining Power Group, Inc. (formerly Rich Cigars, Inc.) includes its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Accounting policies refer to specific accounting principles and the methods of applying those principles to fairly present the company's financial position and results of operations in accordance with generally accepted accounting principles. The policies discussed below include those that management has determined to be the most appropriate in preparing the company's financial statements and are not discussed in a separate footnote. Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations. This change in classification does not materially affect previously reported cash flows from operations or from financing activities in the Statement of Cash Flows and had no effect on the previously reported Statement of Operations for any period.
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared by the Company in accordance with Generally Accepted Accounting Principles (“GAAP”) in the United States of America. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows at March 31, 2018 and 2017 and for the periods then ended have been made. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. The Company suggests these condensed financial statements be read in conjunction with the December 31, 2017 audited financial statements and notes thereto included in the Company’s Form 10-K. The results of operations for the periods ended March 31, 2018 and 2017 are not necessarily indicative of the operating results for the full year.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to adopt accounting policies and make estimates and assumptions that affect amounts reported in the consolidated financial statements,
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all investments with a maturity date of three months or less when purchased to be cash equivalents. The Company had cash in the amount of $0 and $0 as March 31, 2018 and December 31, 2017 respectively.
Beneficial Conversion Feature	Beneficial Conversion Feature If the conversion features of conventional convertible debt provide for a rate of conversion that is below market value at issuance, this feature is characterized as a beneficial conversion feature ("BCF"). A BCF is recorded by the Company as a debt discount pursuant to Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 470-20 Debt with Conversion and Other Options.
Embedded Conversion Features	Embedded Conversion Features The Company evaluates embedded conversion features within convertible debt under ASC 815 "Derivatives and Hedging" to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 "Debt with Conversion and Other Options" for consideration of any beneficial conversion features.
Derivative Financial Instruments	Derivative Financial Instruments Fair value accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments, and measurement of their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes option-pricing model in assessing the convertible debt instruments, management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument is not considered conventional convertible debt, the Company will continue its evaluation process of these instruments as derivative financial instruments. Once determined, derivative liabilities are adjusted to reflect fair value at each reporting period end, with any increase or decrease in the fair value being recorded in results of operations as an adjustment to fair value of derivatives. In addition, the fair value of freestanding derivative instruments such as warrants, are also valued using the Black Scholes option-pricing model.
Revenue Recognition	Revenue Recognition The Company recognizes revenue on arrangements in accordance with ASC 606 Revenue Recognition.
Income Taxes	Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Additionally, the recognition of future tax benefits, such as net operating loss carryforwards, is required to the extent that realization of such benefits is more likely than not. Deferred tax assets and liabilities are determined using enacted tax rates expected to apply to taxable income in the years in which the assets and liabilities are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income tax expense in the period that includes the enactment date. In the event the future tax consequences of differences between the financial reporting bases and the tax bases of the Company's assets and liabilities result in deferred tax assets, an evaluation of the probability of being able to realize the future benefits indicated by such asset is required. A valuation allowance is provided for the portion of the deferred tax asset when it is more likely than not that some or all of the deferred tax asset will not be realized. In assessing the realizability of the deferred tax assets, management considers the scheduled reversals of deferred tax liabilities, projected future taxable income, and tax planning strategies. The Company files income tax returns in the United States and Florida, which are subject to examination by the tax authorities in these jurisdictions. Generally, the statute of limitations related to the Company's federal and state income tax return is three years. The state impact of any federal changes for prior years remains subject to examination for a period up to five years after formal notification to the states. Management has evaluated tax positions in accordance with ASC 740, Income Taxes,
Advertising and Promotion	Advertising and Promotion The Company expenses advertising and promotion costs as incurred. The Company did not incur any advertising and promotion expenses during the quarter ended March 31, 2018 and 2017 respectively.
Earnings per Share	Earnings Per Share Basic net income per common share (“ Basic EPS Diluted EPS The following table presents the components of the computation of basic and diluted earnings per share for the periods indicated: Three Months Ended March 31, 2018 2017 Numerator Net income applicable to common shareholders 4,059,985 (303,146 ) Denominator Weighted average common shares outstanding, basic 24,817,133 2,694,299 Convertible preferred stock 963,000,000 — Convertible promissory notes 1,808,946 — Weighted average common shares outstanding, diluted 989,626,079 2,694,299 Net income per share –Basic $ 0.16 $ (0.11 ) Net income per share –Diluted $ 0.00 $ (0.11 )

SUMMARY OF SIGNIFICANT ACCOUN18

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Schedule of Computation of Basic and Diluted Earnings Per Share	The following table presents the components of the computation of basic and diluted earnings per share for the periods indicated: Three Months Ended March 31, 2018 2017 Numerator Net income applicable to common shareholders 4,059,985 (303,146 ) Denominator Weighted average common shares outstanding, basic 24,817,133 2,694,299 Convertible preferred stock 963,000,000 — Convertible promissory notes 1,808,946 — Weighted average common shares outstanding, diluted 989,626,079 2,694,299 Net income per share –Basic $ 0.16 $ (0.11 ) Net income per share –Diluted $ 0.00 $ (0.11 )

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	3 Months Ended
	Mar. 31, 2018
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Results of Discontinued Operations	Results of the discontinued operations for the six months ended June 30, 2018 and 2017 are as follows: Three Months Ended March 31, 2018 Three Months Ended March 31, 2017 REVENUES $ — $ 2,497 COST OF SALES — 1,651 GROSS PROFIT — 846 OPERATING EXPENSES Professional Fees — 28,912 Officers Compensation — 25,465 Legal Fees — 20,280 Travel Expense — 19,363 Accounting and Audit — 6,703 Other General and Administrative — 4,901 Meal and Entertainment — 4,793 Marketing Expense — 1,762 Transfer Agent Fees — 1,670 Amortization Expense — 425 Depreciation Expense 107 Total operating income (expenses) — 114,381 Income (loss) from operations $ — $ (113,535 )
Schedule of Cash Flow from Discontinued Operations	Cash from discontinued operations for the three months ended March 31, 2018 and 2017 are as follows: Three Months Ended March 31 2018 Three Months Ended March 31 2017 CASH FLOWS FROM OPERATING ACTIVITIES Net Income (loss) from operations $ — $ (113,535 ) Adjustments to reconcile net loss to net cash Depreciation and Amortization — 532 Stock issued for services — 10,000 Change in assets and liabilities: Accounts receivable — (877 ) Prepaid expenses — (5,381 ) Inventory — 871 Accounts payable and accrued expenses — 9,489 Net cash used in operating activities $ — $ (108,901 )

RESTATEMENT (Tables)

RESTATEMENT (Tables)	3 Months Ended
	Mar. 31, 2018
Accounting Changes and Error Corrections [Abstract]
Schedule of Restated Financial Statement Balances	The following financials shows the original filing, this restated filing and the differences between both: Balance Sheet March 31, 2018 March 31, 2018 March 31, 2018 (Unaudited as Filed) (Adjustments) (Unaudited and Restated) Total current assets $ 4,500 $ — $ 4,500 Total current liabilities $ 364,104 $ 27,356 $ 391,460 Series A Convertible Preferred Stock $ 121,300 $ — $ 121,300 Total shareholders’ equity (deficit) $ (480,904 ) $ (27,356 ) $ (386,960 ) Statements of Operation For the three months ended March 31, 2018 (Unaudited as Filed) March 31, 2018 (Adjustments) March 31, 2018 (Unaudited and Restated) Total operating expense $ (38,301 ) — $ (38,301 ) Total other income (expense) $ 4,086,391 $ 11,894 $ 4,098,285 Income (Loss) from continuing operations $ 4,048,090 $ 11,894 $ 4,059,984 Income (Loss) from discontinued operations — — — NET INCOME (LOSS) $ 4,048,090 $ 11,894 $ 4,059,984 Net income (loss) per share applicable to common stockholders - basic (continuing operations) $ 0.16 $ 0.00 $ 0.16 Net income (loss) per share applicable to common stockholders - basic (discontinued operations) $ 0.00 $ 0.00 $ 0.00 Net income (loss) per share applicable to common stockholders - diluted (continuing operations) $ 0.00 $ 0.00 $ 0.00 Net income (loss) per share applicable to common stockholders - diluted (discontinued operations) $ 0.00 $ 0.00 $ 0.00 Weighted average number of common shares outstanding - basic 25,661,578 (844,445 ) 24,817,133 Weighted average number of common shares outstanding – diluted 988,661,578 964,501 989,626,079 Statements of Cash Flows Three months ended March 31, 2018 - Filed March 31, 2018 Adjusted March 31, 2018 - Restated - Net cash used in operating activities continuing operations $ (38,301 ) $ — $ (38,301 ) Net cash provided by financing activities $ 38,301 $ — $ 38,301 NET CHANGE IN CASH $ — $ — $ — CASH, beginning of period $ — $ — $ — CASH, end of period $ — $ — $ —

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and Equipment consists of the following: March 31, December 31, 2018 2017 Furniture and Equipment $ — $ 2,131 Less Accumulated Depreciation — (1,633 ) Property and Equipment, net $ — $ 498

SUMMARY OF SIGNIFICANT ACCOUN22

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
Cash and cash equivalents			$ 7,094	$ 4,260

SUMMARY OF SIGNIFICANT ACCOUN23

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Computation of Basic and Diluted Earnings Per Share) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Numerator
Net income applicable to common shareholders	$ 4,059,985	$ (303,146)
Denominator
Weighted average common shares outstanding, basic	24,817,133	2,694,299
Convertible preferred stock	963,000,000
Convertible promissory notes	1,808,946
Weighted average common shares outstanding, diluted	989,626,079	2,694,299
Net income per share - Basic	$ 0.16	$ (0.11)
Net income per share - Diluted	$ 0.004	$ (0.11)

GOING CONCERN (Details)

GOING CONCERN (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
GOING CONCERN [Abstract]
Accumulated deficit	$ 1,162,974	$ 5,222,959

DISCONTINUED OPERATIONS (Narrat

DISCONTINUED OPERATIONS (Narrative) (Details) - USD ($)	Dec. 31, 2017	Nov. 27, 2017
Discontinued Operations and Disposal Groups [Abstract]
Purchase of restricted stock		1,000,000
Property and equipment	$ 498

DISCONTINUED OPERATIONS (Schedu

DISCONTINUED OPERATIONS (Schedule of Results of Discontinued Operations) (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
OPERATING EXPENSES
Professional Fees	$ 14,549
Officers Compensation	14,000
Depreciation Expense			$ 423
Income (loss) from operations		(113,535)
Rich Cigars, Inc. [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
REVENUES		2,497
COST OF SALES		1,651
GROSS PROFIT		846
OPERATING EXPENSES
Professional Fees		28,912
Officers Compensation		25,465
Legal Fees		20,280
Travel Expense		19,363
Accounting and Audit		6,703
Other General and Administrative		4,901
Meal and Entertainment		4,793
Marketing Expense		1,762
Transfer Agent Fees		1,670
Amortization Expense		425
Depreciation Expense		107
Total operating income (expenses)		114,381
Income (loss) from operations		$ (113,535)

DISCONTINUED OPERATIONS (Sche27

DISCONTINUED OPERATIONS (Schedule of Cash Flow from Discontinued Operations) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income (Loss) from operations		$ (113,535)
Change in assets and liabilities:
Net cash used in operating activities		(298,512)
Rich Cigars, Inc. [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income (Loss) from operations		(113,535)
Adjustments to reconcile net loss to net cash
Depreciation and Amortization		532
Stock issued for services		10,000
Change in assets and liabilities:
Accounts receivable		(877)
Prepaid expenses		(5,381)
Inventory		871
Accounts payable and accrued expenses		9,489
Net cash used in operating activities		$ (108,901)

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	May 15, 2017	Sep. 27, 2017	May 30, 2017	Mar. 27, 2017	Mar. 24, 2017	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017	Feb. 21, 2018	Dec. 31, 2016
Short-term Debt [Line Items]
Convertible note						$ 92,723		$ 30,040
Accrued interest						16,249		11,917
Interest expenses						152,410	$ 5,235
Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Convertible note								963		$ 0
Crown Bridge Partners LLC [Member] | Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Maturity date				Mar. 27, 2018
Proceeds from convertible debt				$ 63,750
Discount of note issued				10.00%
Conversion feature						$ 43,176		$ 1,247,022
Dividend yield						0.00%		0.00%
Maturity term						86 days		86 days
Risk Free interest rate						1.76%		1.76%
Annualized volatility						63.54%		63.54%
Accrued interest						$ 4,000		$ 3,086
Share issued								635,910
Debt Principal amount								$ 5,656
Accrued interest								2,000
Face value						29,344		69,918
Interest expenses						4,000		29,566
Sale of convertible advance to D&D Capital									$ 40,000
Eagle Equities LLC [Member] | Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Convertible note face amount					$ 75,000
Debt instrument, interest rate					8.00%
Maturity date					Mar. 24, 2018
Proceeds from convertible debt					$ 63,750
Discount of note issued					10.00%
Conversion feature						$ 82,388		$ 1,188,270
Dividend yield						0.00%		0.00%
Maturity term						83 days		83 days
Risk Free interest rate						1.76%		1.76%
Annualized volatility						63.54%		63.54%
Accrued interest						$ 5,244		$ 3,608
Share issued								947,100
Debt Principal amount								$ 15,800
Accrued interest								645
Percentage discount of conversion price					10.00%
Face value						59,200		61,050
Eagle Equities LLC [Member] | Convertible Notes Payable [Member] | Minimum [Member]
Short-term Debt [Line Items]
Percentage of conversion formula					45.00%
Eagle Equities LLC [Member] | Convertible Notes Payable [Member] | Maximum [Member]
Short-term Debt [Line Items]
Percentage of conversion formula					55.00%
Power Up Lending Group, LTD [Member] | Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Convertible note face amount			$ 38,000
Debt instrument, interest rate			12.00%
Maturity date			Mar. 5, 2018
Proceeds from convertible debt			$ 35,000
Discount of note issued			7.00%
Conversion feature						$ 30,096		$ 553,851
Dividend yield						0.00%		0.00%
Maturity term						150 days		150 days
Risk Free interest rate						1.76%		1.76%
Annualized volatility						63.54%		63.54%
Accrued interest						$ 2,280		$ 2,610
Share issued						265,902		545,930
Debt Principal amount						$ 45,068		$ 7,955
Percentage of conversion formula			60.00%
Face value						3,510		32,385
Kodiak Capital Group, LLC [Member] | Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Convertible note face amount	$ 337,500
Debt instrument, interest rate	8.00%
Maturity date	May 15, 2017
Proceeds from convertible debt	$ 30,000
Discount of note issued	10.00%
Conversion feature						$ 46,859		$ 680,625
Dividend yield						0.00%		0.00%
Maturity term						135 days		135 days
Risk Free interest rate						1.76%		1.76%
Annualized volatility						63.54%		63.54%
Accrued interest						$ 1,890		$ 2,630
Share issued								258,849
Debt Principal amount								$ 3,416
Percentage of conversion formula	55.00%
Face value						34,084		34,084
Power Up Lending Group, LLC [Member] | Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Convertible note face amount		$ 28,000
Debt instrument, interest rate		12.00%
Maturity date		Jul. 10, 2018
Proceeds from convertible debt		$ 25,000
Discount of note issued		10.00%
Conversion feature						$ 34,492		$ 353,071
Dividend yield						0.00%		0.00%
Maturity term						192 days		192 days
Risk Free interest rate						1.76%		1.76%
Annualized volatility						63.54%		63.54%
Convertible note						$ 28,000		$ 30,040
Accrued interest						$ 1,703		875
Percentage of conversion formula		58.00%
Line of Credit [Member] | Crown Bridge Partners LLC [Member]
Short-term Debt [Line Items]
Maximum borrowing capacity				$ 675,000
Line of credit, current amount outstanding								$ 75,000
Interest rate				8.00%
Maturity date for each tranche funded				12 months
Discount of note issued				10.00%
Percentage of conversion formula				55.00%
Market price of common stock				$ 0.50
Percentage discount of conversion price				10.00%
Percentage of resulting discount				55.00%
Minimum trading price of common stock				$ 0.01
Percentage of additional discount				5.00%
Percentage of total discount				60.00%

RELATED PARTY LOANS (Narrative)

RELATED PARTY LOANS (Narrative) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Related Party Transaction [Line Items]
Accrued interest	$ 16,249		$ 11,917
Proceeds from related party debt	38,301
D&D Capital Inc [Member]
Related Party Transaction [Line Items]
Accrued interest	386		$ 0
Face value	40,000
Conversion feature	$ 27,334
Dividend yield	0.00%
Maturity term	321 days
Risk Free interest rate	2.09%
Annualized volatility	61.32%
Consultant Capital Group Inc. [Member]
Related Party Transaction [Line Items]
Proceeds from related party debt	$ 38,401

RESTATEMENT (Narrative) (Detail

RESTATEMENT (Narrative) (Details) - USD ($)	Mar. 06, 2018	Feb. 28, 2018	Feb. 16, 2018	Apr. 16, 2018	Mar. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common Share issued					41,025,671	3,915,769
D&D Capital Inc [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cancelled shares				2,000,000
Common Stock [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common Share issued	109,569	156,333
Conversion price	$ 0.1753	$ 0.18
Conversion amount	$ 16,928	$ 28,140
Common Stock [Member] | D&D Capital Inc [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common Share issued			2,000,000
Conversion price			$ 0.01963
Conversion amount			$ 39,250

RESTATEMENT (Schedule of Balanc

RESTATEMENT (Schedule of Balance Sheet) (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total current assets	$ 4,500	$ 4,998
Total current liabilities	391,460	4,496,950
Series A Convertible Preferred Stock	121,300	125,000
Total shareholders' equity (deficit)	(508,260)	$ (4,616,952)
Unaudited as Filed [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total current assets	4,500
Total current liabilities	364,104
Series A Convertible Preferred Stock	121,300
Total shareholders' equity (deficit)	(480,904)
Adjustments [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total current assets
Total current liabilities	27,356
Series A Convertible Preferred Stock
Total shareholders' equity (deficit)	(27,356)
Unaudited and Restated [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total current assets	4,500
Total current liabilities	391,460
Series A Convertible Preferred Stock	121,300
Total shareholders' equity (deficit)	$ (386,960)

RESTATEMENT (Schedule of Operat

RESTATEMENT (Schedule of Operation) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total operating expense	$ 38,301
Total other income (expense)	4,098,285	(189,611)
Income (Loss) from continuing operations	4,059,985	(189,611)
Income (Loss) from discontinued operations		(113,535)
NET INCOME (LOSS)	$ 4,059,985	$ (303,146)
Net income (loss) per share applicable to common stockholders - basic (continuing operations)	$ 0.16	$ (0.07)
Net income (loss) per share applicable to common stockholders - basic (discontinued operations)	0	(0.04)
Net income (loss) per share applicable to common stockholders - diluted (continuing operations)	0	(0.07)
Net income (loss) per share applicable to common stockholders - diluted (discontinued operations)	$ 0	$ (0.04)
Weighted average number of common shares outstanding - basic	24,817,133	2,694,299
Weighted average number of common shares outstanding - diluted	989,626,079	2,694,299
Unaudited as Filed [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total operating expense	$ (38,301)
Total other income (expense)	4,086,391
Income (Loss) from continuing operations	4,048,090
Income (Loss) from discontinued operations
NET INCOME (LOSS)	$ 4,048,090
Net income (loss) per share applicable to common stockholders - basic (continuing operations)	$ 0.16
Net income (loss) per share applicable to common stockholders - basic (discontinued operations)	0
Net income (loss) per share applicable to common stockholders - diluted (continuing operations)	0
Net income (loss) per share applicable to common stockholders - diluted (discontinued operations)	$ 0
Weighted average number of common shares outstanding - basic	25,661,578
Weighted average number of common shares outstanding - diluted	988,661,578
Adjustments [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total operating expense
Total other income (expense)	11,894
Income (Loss) from continuing operations	11,894
Income (Loss) from discontinued operations
NET INCOME (LOSS)	$ 11,894
Net income (loss) per share applicable to common stockholders - basic (continuing operations)	$ 0
Net income (loss) per share applicable to common stockholders - basic (discontinued operations)	0
Net income (loss) per share applicable to common stockholders - diluted (continuing operations)	0
Net income (loss) per share applicable to common stockholders - diluted (discontinued operations)	$ 0
Weighted average number of common shares outstanding - basic	(844,445)
Weighted average number of common shares outstanding - diluted	964,501
Unaudited and Restated [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total operating expense	$ (38,301)
Total other income (expense)	4,098,285
Income (Loss) from continuing operations	4,059,984
Income (Loss) from discontinued operations
NET INCOME (LOSS)	$ 4,059,984
Net income (loss) per share applicable to common stockholders - basic (continuing operations)	$ 0.16
Net income (loss) per share applicable to common stockholders - basic (discontinued operations)	0
Net income (loss) per share applicable to common stockholders - diluted (continuing operations)	0
Net income (loss) per share applicable to common stockholders - diluted (discontinued operations)	$ 0
Weighted average number of common shares outstanding - basic	24,817,133
Weighted average number of common shares outstanding - diluted	989,626,079

RESTATEMENT (Schedule of Cash F

RESTATEMENT (Schedule of Cash Flow) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net cash used in operating activities continuing operations	$ (38,301)	$ 189,496
Net cash provided by financing activities	38,301	111,850
NET CHANGE IN CASH		2,834
CASH, beginning of period		4,260
CASH, end of period		$ 7,094
Unaudited as Filed [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net cash used in operating activities continuing operations	(38,301)
Net cash provided by financing activities	38,301
NET CHANGE IN CASH
CASH, beginning of period
CASH, end of period
Adjustments [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net cash used in operating activities continuing operations
Net cash provided by financing activities
NET CHANGE IN CASH
CASH, beginning of period
CASH, end of period
Unaudited and Restated [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net cash used in operating activities continuing operations	(38,301)
Net cash provided by financing activities	38,301
NET CHANGE IN CASH
CASH, beginning of period
CASH, end of period

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property and equipment, gross		$ 2,131
Less Accumulated Depreciation		(1,633)
Property and equipment, net		498
Depreciation expense		$ 423

EQUITY (Details)

EQUITY (Details) - USD ($)	Mar. 06, 2018	Jan. 10, 2018	Feb. 28, 2018	Nov. 27, 2017	Mar. 31, 2018	Dec. 31, 2017
Class of Stock [Line Items]
Preferred stock issued					0	0
Preferred stock value
Common Share issued					41,025,671	3,915,769
Common stock value					$ 4,103	$ 392
Common stock par value					$ 0.0001	$ 0.0001
Preferred stock par value					$ 0.0001	$ 0.0001
Preferred stock voting rights				Each share of the Series A Convertible preferred stock votes at the equivalent of 20,000 shares of common stock.
Preferred Stock
Class of Stock [Line Items]
Conversion of stock converted				1,000
Preferred stock issued				1,000,000
Preferred stock value				$ 125,000
Preferred stock par value				$ 0.0001
Restricted Stock [Member]
Class of Stock [Line Items]
Conversion of stock converted		37,000
Preferred stock issued		1,000,000
Common Share issued		37,000,000
Common stock par value		$ 0.0001
Common Stock [Member]
Class of Stock [Line Items]
Common Share issued	109,569		156,333
Accrued interest	$ 2,280
Conversion price	$ 0.1753		$ 0.18
Conversion amount	$ 16,928		$ 28,140

SUBSEQUENT EVENTS AFTER MARCH36

SUBSEQUENT EVENTS AFTER MARCH 31, 2018 (Details) - USD ($)	Sep. 12, 2018	Aug. 08, 2018	Aug. 03, 2018	Jul. 10, 2018	Jul. 06, 2018	Jan. 10, 2018	Apr. 25, 2018	Aug. 06, 2018	May 03, 2018	Mar. 31, 2018	Dec. 31, 2017
Subsequent Event [Line Items]
Common Share issued										41,025,671	3,915,769
Common stock value										$ 4,103	$ 392
Common stock par value										$ 0.0001	$ 0.0001
Preferred stock issued										0	0
Accrued interest										$ 16,249	$ 11,917
Restricted Stock [Member]
Subsequent Event [Line Items]
Common Share issued						37,000,000
Common stock par value						$ 0.0001
Conversion of stock converted						37,000
Preferred stock issued						1,000,000
D&D Capital Inc [Member]
Subsequent Event [Line Items]
Accrued interest										$ 386	$ 0
Subsequent Event [Member]
Subsequent Event [Line Items]
Percentage of discount in IPO price				50.00%
Subsequent Event [Member] | Northway Mining, LLC [Member]
Subsequent Event [Line Items]
Business acquired			$ 1,100,000
Percentage of business acquired			55.00%
Amount of purchase contract			$ 950,000
Amount paid for building own			$ 350,000
Subsequent Event [Member] | Restricted Stock [Member]
Subsequent Event [Line Items]
Common Share issued					10,000,000			150,000
Common stock par value					$ 0.0001
Conversion of stock converted					10,000
Preferred stock issued					963,000
Subsequent Event [Member] | Restricted Stock [Member] | Northway Mining, LLC [Member]
Subsequent Event [Line Items]
Common Share issued			2,500,000
Subsequent Event [Member] | Restricted Stock [Member] | Person One [Member]
Subsequent Event [Line Items]
Common Share issued								50,000
Common stock par value								$ 0.0001
Subsequent Event [Member] | Restricted Stock [Member] | Person Two [Member]
Subsequent Event [Line Items]
Common Share issued								50,000
Common stock par value								$ 0.0001
Subsequent Event [Member] | Restricted Stock [Member] | Person Three [Member]
Subsequent Event [Line Items]
Common Share issued								50,000
Common stock par value								$ 0.0001
Subsequent Event [Member] | Power Up Lending Group, LTD [Member] | May 30, 2017 [Member]
Subsequent Event [Line Items]
Common Share issued							45,000
Conversion price							$ 0.078
Conversion amount							$ 3,510
Subsequent Event [Member] | Power Up Lending Group, LTD [Member] | September 27, 2017 [Member]
Subsequent Event [Line Items]
Common Share issued							187,533
Conversion price							$ 0.0754
Conversion amount							$ 14,140
Subsequent Event [Member] | Shelby White [Member] | Restricted Stock [Member]
Subsequent Event [Line Items]
Common Share issued									2,500,000
Subsequent Event [Member] | Eagle Equities LLC [Member]
Subsequent Event [Line Items]
Common Share issued					1,715,961
Conversion price					$ 0.3897
Conversion amount					$ 59,200
Accrued interest					$ 7,671
Subsequent Event [Member] | D&D Capital Inc [Member]
Subsequent Event [Line Items]
Common Share issued			2,298,212
Conversion price			$ 0.0413
Conversion amount			$ 95,008
Subsequent Event [Member] | Crown Bridge Partners LLC [Member]
Subsequent Event [Line Items]
Common Share issued		812,000
Conversion price		$ 0.06
Conversion amount		$ 44,016
Accrued interest		$ 4,204
Subsequent Event [Member] | S&E Capital LLC [Member]
Subsequent Event [Line Items]
Common Share issued	2,450,000
Conversion price	$ 0.0413
Conversion amount	$ 101,283