VirExit (VXIT) 10-Q/A 25 Jul 19 2019 Q2 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Feb. 28, 2019	Apr. 15, 2019
Document And Entity Information
Entity Registrant Name	Poverty Dignified, Inc.
Entity Central Index Key	0001591615
Document Type	10-Q
Document Period End Date	Feb. 28, 2019
Amendment Flag	false
Current Fiscal Year End Date	--08-31
Is Entity's Reporting Status Current?	Yes
Entity Ex Transition Period	false
Emerging Growth Company	false
Entity Small Business	true
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		19,460,215
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2019
Entity Shell Company	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Feb. 28, 2019	Aug. 31, 2018
Current assets
Cash	$ 19,194	$ 1,819
Prepaid expenses and other current assets	6,142	10,092
Current assets of discontinued operation	2,271	2,174
Total current assets	27,607	14,085
Total assets	27,607	14,085
Current liabilities
Accounts payable	47,964	53,777
Notes payable - related party	1,114,207	1,114,207
Accrued payroll expenses	1,089,950	1,013,863
Accrued expenses	50,171	6,330
Due to former officer	6,725	6,725
Convertible notes payable, net of discount of $55,318 and $52,831, respectively	306,082	158,669
Derivative liabilities	8,484	56,220
Current liabilities of discontinued operation	409,681	415,371
Total current liabilities	3,033,264	2,825,162
Total liabilities	3,033,264	2,825,162
Stockholders' equity (deficit):
Preferred stock par value $.0001: 10,000,000 shares authorized; no shares issued and outstanding
Common stock par value $.0001: 100,000,000 shares authorized; 12,096,152 and 10,107,394 shares issued and outstanding as of February 28, 2019 and August 31, 2018, respectively	1,210	1,011
Additional paid in capital	9,049,119	8,812,361
Accumulated deficit	(12,025,980)	(11,596,587)
Accumulated other comprehensive loss - discontinued operation	(30,006)	(27,862)
Total stockholders' equity (deficit)	(3,005,657)	(2,811,077)
Total liabilities and stockholders' equity (deficit)	$ 27,607	$ 14,085

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Feb. 28, 2019	Aug. 31, 2018
Current liabilities
Convertible notes payable, net of discount	$ 55,318	$ 52,831
Stockholders' equity (deficit)
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	12,096,152	10,107,394
Common stock, shares outstanding	12,096,152	10,107,394

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Feb. 28, 2019	Feb. 28, 2018	Feb. 28, 2019	Feb. 28, 2018
General and administrative
Payroll	$ 8,390	$ 81,568	$ 84,826	$ 162,699
Stock-based compensation expense		85,750	200,957	85,750
Professional fees	47,225	51,955	81,210	76,567
Advertising			102
Travel	95		1,719	11,596
Other	1,433	2,278	16,126	14,999
Total general and administrative	57,143	221,551	384,940	351,611
Total operating expenses	57,143	221,551	384,940	351,611
Net operating loss	(57,143)	(221,551)	(384,940)	(351,611)
Interest expense	(78,676)	(70,679)	(121,562)	(120,706)
Gain (loss) on valuation of derivative liabilities	88,184	(50,192)	97,397	(127,169)
Loss on extinguishment of convertible notes	(18,490)	(39,041)	(18,490)	(90,091)
Debt default penalty expense		(51,392)		(51,392)
Net loss from continuing operations	(66,125)	(432,855)	(427,595)	(740,969)
Loss from discontinued operation		(97,805)	(1,798)	(270,951)
Net loss	(66,125)	(530,660)	(429,393)	(1,011,920)
Other comprehensive income (loss):
Foreign currency translation adjustment - discontinued operation	829	(2,923)	(2,144)	(3,952)
Comprehensive loss	$ (65,296)	$ (533,583)	$ (431,537)	$ (1,015,872)
Basic and diluted net loss per common share
- Continuing operations	$ (0.01)	$ (0.05)	$ (0.04)	$ (0.08)
- Discontinued operation		(0.01)	0	(0.03)
Net loss per share	$ (0.01)	$ (0.06)	$ (0.04)	$ (0.12)
Weighted average common shares outstanding - Basic and diluted	11,746,152	8,813,598	11,101,773	8,739,622

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity (Deficit) - 6 months ended Feb. 28, 2019 - USD ($)	Common Stock	Additional Paid In Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss	Total
Beginning Balance, Shares at Aug. 31, 2018	10,107,394
Beginning Balance, Amount at Aug. 31, 2018	$ 1,011	$ 8,812,361	$ (11,596,587)	$ (27,862)	$ (2,811,077)
Issuance of common stock through conversion of convertible notes payable, Shares	700,000
Issuance of common stock through conversion of convertible notes payable, Amount	$ 70	35,930			36,000
Stock-based compensation, Shares	1,288,758
Stock-based compensation, Amount	$ 129	200,828			200,957
Other comprehensive loss				(2,144)	(2,144)
Net loss			(429,393)		(429,393)
Ending Balance, Shares at Feb. 28, 2019	12,096,152
Ending Balance, Amount at Feb. 28, 2019	$ 1,210	$ 9,049,119	$ (12,025,980)	$ (30,006)	$ (3,005,657)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Feb. 28, 2019	Feb. 28, 2018	Feb. 28, 2019	Feb. 28, 2018	Aug. 31, 2018
Cash Flows From Operating Activities
Net loss from continuing operations	$ (66,125)	$ (432,855)	$ (427,595)	$ (740,969)
Loss from discontinued operation		(97,805)	(1,798)	(270,951)
Net loss	(66,125)	(530,660)	(429,393)	(1,011,920)
Adjustments to reconcile net loss from continuing operations to net cash used in operating activities - continuing operations:
Stock-based compensation expense		85,750	200,957	85,750
Amortization of debt discounts			73,334	94,345
(Gain) loss on valuation of derivative liabilities	(88,184)	50,192	(97,397)	127,169
Loss on extinguishment of convertible notes	18,490	39,041	18,490	90,091
Debt default penalty expense		51,392		51,392
Changes in operating assets and liabilities:
Prepaid expenses and other current assets			3,950	5,658
Accounts payable			(5,813)	14,240
Accrued payroll expenses			76,087	143,121
Accrued expenses			43,841	(2,493)
Net cash used in operating activities - continuing operations			(114,146)	(131,696)
Adjustments to reconcile loss from discontinued operation to net cash used in operating activities - discontinued operation:
Loss on impairment of property and equipment of discontinued operation				54,141
Changes in discontinued operation assets and liabilities			(5,787)	61,752
Net cash used in operating activities - discontinued operation			(7,585)	(155,058)
Net cash used in operating activities			(121,731)	(286,754)
Cash Flows From Financing Activities
Proceeds from notes payable - related party				116,800
Payments on notes payable - related party				(11,543)
Advances from (payments to) former officer, net				(219)
Issuance of common stock				17,100	$ 17,100
Proceeds from convertible notes payable			147,250	186,500
Debt issuance costs			(6,000)	(19,500)
Net cash provided by financing activities - continuing operations			141,250	289,138
Net cash provided by financing activities			141,250	289,138
Effect of foreign currency translation - discontinued operation			(2,144)	(3,952)
Net increase (decrease) in cash			17,375	(1,568)
Cash - beginning of period			1,819	2,039	2,039
Cash - end of period	$ 19,194	$ 471	19,194	471	$ 1,819
Non-Cash Financing Activities:
Debt issuance costs netted from proceeds on convertible notes payable			16,750
Original issue discount in connection with convertible notes payable				12,500
Issuance of common stock through conversion of convertible notes payable			36,000	190,020
Reclassification of beneficial conversion feature to derivative liabilities				51,075
Supplementary Disclosure Of Cash Flow Information
Cash paid during the period for interest				$ 23,345

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	6 Months Ended
	Feb. 28, 2019
Notes to Financial Statements
NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION	Poverty Dignified, Inc. was incorporated in the State of Nevada on September 27, 2013, and is headquartered in Belmont, North Carolina. The Company was established as a renewable energy company, incubating solar technologies to establish electrification, education, connectivity and media distribution infrastructures in rural communities across the globe to empower the individual, community and local economy. My Power Solutions, Inc., a wholly-owned subsidiary of Poverty Dignified, Inc., was incorporated in the State of Nevada on March 13, 2014 as a franchise business opportunity with Franchise Disclosure Documents for franchise sales in both the United States and South African markets. Africhise, Inc., a wholly-owned subsidiary of Poverty Dignified, Inc. is a Delaware Corporation, and was formed on August 28, 2015 to be the franchise management arm of My Power Solutions, Inc's franchise operations in Africa. My Power Solutions Bahamas, Inc., a wholly-owned subsidiary of My Power Solutions, Inc., is a Delaware Corporation, and was formed on June 14, 2018 to establish itself as a renewable energy solutions company in the Bahamas. B4dignity, Inc., a wholly-owned subsidiary of Poverty Dignified, Inc. is a Delaware Corporation, and was formed on January 18, 2019 to be a cause marketing company. Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they may not include all the information and footnotes necessary for a comprehensive presentation of financial position, results of operations or cash flows. It is management's opinion, however, that all material adjustments (consisting of normal recurring adjustments) have been made which are necessary for a fair financial statement presentation. The unaudited interim consolidated financial statements should be read in conjunction with the Company’s Form 10-K, which contains the audited financial statements and notes thereto, together with Management’s Discussion and Analysis of Financial Condition and Results of Operations, for the year ended August 31, 2018. The interim results for the six months ended February 28, 2019 are not necessarily indicative of results for the full fiscal year. The consolidated financial statements include the accounts of Poverty Dignified, Inc., My Power Solutions, Inc., Africhise, Inc., and My Power Solutions Bahamas, Inc. However, My Power Solutions Bahamas, Inc. and B4dignity, Inc. have yet to establish operations and have little to no activity to date. All significant intercompany accounts and transactions have been eliminated in consolidation. These entities are collectively referred to herein as Poverty Dignified, or the Company. In May 2018, following an operational review, the Company decided to withdraw all operations of My Power Solutions, Inc. in South Africa. With a lack of significant revenues and higher than expected expenses due to training on-the-ground personnel and the implementation of solar installations, plus the instability of the political environment, the established operating structure and initial business plan was not sustainable. The decision to cease the operations of My Power Solutions, Inc. in rural South African communities represents a strategic shift that impacts the Company’s financial reporting and results. As such, My Power Solutions, Inc. in South Africa has been classified as a discontinued operation. Since it has been classified as a discontinued operation, the balance sheet amounts and results of operations for My Power Solutions, Inc. in South Africa have been reclassified from their historical presentation to assets and liabilities of discontinued operation on the Consolidated Balance Sheets and to discontinued operation on the Consolidated Statements of Operations and Comprehensive Loss, respectively, for all periods presented. Losses associated with impairment of assets are recorded in discontinued operation in the period of the disposal. The Consolidated Statements of Cash Flows has also been reclassified for assets, liabilities and results of the discontinued operation for all periods presented. See Note 10 for more details regarding the discontinued operation.

GOING CONCERN AND PLAN OF OPERA

GOING CONCERN AND PLAN OF OPERATION	6 Months Ended
	Feb. 28, 2019
Notes to Financial Statements
NOTE 2 - GOING CONCERN AND PLAN OF OPERATION	Going Concern The accompanying 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. As of February 28, 2019, the Company had cash of $19,194, a working capital deficit of $3,005,657 and a stockholders’ deficit of $3,005,657. The Company has incurred net losses from start-up costs and minimal operations since inception to February 28, 2019 and has ceased operations of its subsidiary, My Power Solutions, Inc. in South Africa. As a result, as of February 28, 2019, these issues raise substantial doubt about the Company’s ability to continue as a going concern. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of asset amounts or the classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company needs to generate revenues or must raise additional capital, reduce expenses and curtail cash outflows in order to be able to accomplish its business plan. In the interim, the Company will continue to pursue bridge capital as needed. The Company’s $3,033,264 of total liabilities at February 28, 2019 includes $1,114,207 of notes payable to a related party, $1,089,950 of accrued payroll expenses due to current and former Company management, and $6,725 due to a former officer of the Company, all of which we believe, but cannot guarantee, we can delay payment on over the next twelve months. During the six months ended February 28, 2019, we received net proceeds totaling $147,250 from two convertible notes payable. For all of our convertible notes payable, payments become due in fiscal year 2019, or can be repaid through conversion into the Company’s common stock. During the six months ended, and also subsequent to February 28, 2019, payments totaling $58,035 have been netted against the outstanding principal of convertible notes payable through the issuance of common stock. Additionally, subsequent to February 28, 2019, the Company issued a convertible promissory note to Power Up Lending Group, LTD. in the amount of $25,000, resulting in net proceeds of $22,000 to the Company after the payment of debt issuance costs. As such, we believe we have the capabilities and available resources to continue for the next twelve months, although we cannot guarantee that we will be able to do so. Plan of Operation As a renewable energy Company, Poverty Dignified remains committed to incubating solar technologies that establish electrification, education, connectivity and media distribution infrastructures in rural communities across the globe to empower the individual, community and local economy. Plans are underway to recapitalize the Company over the next two quarters, which if successful, would provide the necessary operational capital to execute its plan of operation. The core values of the Company are 1) To be a renewable energy company focused on community development that champions the cause of dignity for a forgotten people by empowering them to implement practical solutions through an intentional, hands on engagement model that promotes entrepreneurial education, micro-business incubation and installation of basic solar power solutions. 2) To implement entrepreneurial education programs that strengthen and enhance the local community through actionable awareness of basic solar technology, discovery and implementation of business development opportunities and hands-on vocational training programs. 3) To develop a repeatable micro-business incubation model (with an emphasis on apprenticeships) that creates a sustainable economic development blueprint for rural communities to improve the quality of life for everyone. 4) To install basic solar power solutions as a transformation catalyst to kickstart the stalled economic growth problems in rural communities. We want to promote a cycle of sustainability in rural communities. We also recognize a need for reliable and affordable power, and we believe solar power is the best solution for rural settings. For this reason, we intend to combine entrepreneurial education, micro-business development and solar power installations – with the hope of creating jobs through micro-business development and installation of solar power in rural communities to achieve the goal of stimulating economic growth and creating a pathway out of poverty into dignity. We are not a charity, and we are not under any impression that we need to rescue rural communities. We are a for profit business that believes in developing integrated business partnerships to create opportunities for empowerment for everyone. It is our goal to do two things: 1) integrate solar technology solutions that will improve power efficiency and 2) facilitate business development through entrepreneurial education and community development. In June 2018, the Company established My Power Solutions Bahamas, Inc. to begin offering renewable energy solutions throughout the Bahamas, but to date has no operations. On January 18, 2019, the Company established B4dignity, Inc. as a cause marketing company focused on lowering the cost of solar power for rural communities, but to date has no operations. We plan to partner with rural communities to create micro-business opportunities that invite the opportunity to pilot the implementation of low-cost, energy efficient solar power generation and power storage products. In this way, funding for solar energy solutions in rural communities won’t be a pipe dream but rather a realistic and achievable goal. Through an established eco-system of partners who provide basic products and services to the community, we can champion the rural community development story, and build a diversified online platform to facilitate e-commerce marketing efforts that can achieve sustainable business growth to help fund the implementation of basic solar power for the community. With an apprenticeship approach and vocational skills training programs, individuals in rural communities can apply their skills and training anywhere they wish, either to grow a business of their own or as a valuable employee of an existing local business to support their family and community. A portion of all sales from products and services will be used to offset the initial cost of installing solar power for a family or school in the community. By sharing their story, we will elevate the voice of the rural community and highlight the sustainable micro-business development model we are helping to champion as a model for rural communities. We believe this is a repeatable model that can be implemented in any rural community across the globe to provide renewable solar power and sustainable business development. In addition to working with local community business partners to install solar power solutions and provide business development skills training, we are also building joint venture relationships with technology companies that are revolutionizing solar power technology and battery power management. We are already seeing positive results that may lead to significant efficiency improvements and lower the cost for solar power generation and distribution, which would make solar power available to everyone at an affordable price. We believe these new solutions could make a powerful impact on society and transform rural communities, which in turn would drive revenue for the Company.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Feb. 28, 2019
Notes to Financial Statements
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities, and reported amounts of expenses in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates. Cash The Company maintains funds in financial institutions that are members of the Federal Deposit Insurance Corporation (“FDIC”). As such, funds are insured based on Federal Reserve limits. The Company has not experienced any losses in the past, and management believes it is not exposed to any significant credit risk on the current account balances. At times, cash balances may exceed insured limits. The Company has determined that the functional currency of its foreign subsidiaries is the local currency. At February 28, 2019 and August 31, 2018, the Company had no cash in foreign bank accounts. Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consist of payments primarily related to a professional fee retainer, payroll advance and short-term deposits. Property and Equipment, Net Property and equipment are stated at cost and depreciated using the straight-line method over the estimated useful lives of the assets, generally between three and five years. As of February 28, 2019 and August 31, 2018, property and equipment consists of computer equipment with a total cost of $1,607 and accumulated depreciation of $1,607. There was no depreciation expense during the six months ended February 28, 2019 and 2018. The Company periodically evaluates the fair value of fixed assets whenever events or changes in circumstances indicate that carrying amounts may not be recoverable. As a result of the discontinued operation in South Africa, during the six months ended February 28, 2018, the solar equipment for containers was written down to its net realizable value of $-0- and the Company recognized a loss on impairment of $54,141. Accrued Expenses Accrued expenses are recorded when incurred and primarily consist of accrued interest on notes payable and amounts due for supplies and travel. Accrued payroll consists of salary amounts earned but deferred by the Company's management team. Derivative Liabilities The Company has certain financial instruments that contain embedded derivatives. The Company evaluates all its financial instruments to determine if those contracts or any potential embedded components of those contracts qualify as derivatives to be accounted for separately. This accounting treatment requires that the carrying amount of any embedded derivatives be recorded at fair value at issuance and marked-to-market at each balance sheet date. In the event that the fair value is recorded as a liability, as is the case with the Company, the change in the fair value during the period is recorded as either income or expense. Upon conversion, exercise or repayment, the respective derivative liability is marked to fair value at the conversion, repayment or exercise date and then the related fair value amount is reclassified to income or expense as part of gain or loss on extinguishment. Revenue Recognition The Company recognizes revenue once there is pervasive evidence that an agreement exists; the product and/or service have been rendered; the fee is fixed and determinable; and collection of the amount due is reasonably assured. There are no revenues from continuing or discontinued operations for the six months ended February 28, 2019 and 2018. Advertising Advertising expenditures are charged to expense as incurred and are included in general and administrative expense. Total advertising expense for the six months ended February 28, 2019 and 2018 was $102 and $-0-, respectively. Fair Value of Financial Instruments The Company’s financial instruments consist primarily of cash, prepaid expenses and other current assets, current assets of discontinued operation, accounts payable, accrued payroll expenses, accrued expenses, current liabilities of discontinued operation, derivative liabilities, convertible notes and notes payable. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments. The Company adopted ASC Topic 820, Fair Value Measurements The three-level hierarchy for fair value measurements is defined as follows: Level 1 – inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets; liabilities in active markets; Level 2 – inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability other than quoted prices, either directly or indirectly, including inputs in markets that are not considered to be active; or directly or indirectly including inputs in markets that are not considered to be active; Level 3 – inputs to the valuation methodology are unobservable and significant to the fair value measurement The following table summarizes fair value measurements by level at February 28, 2019 and August 31, 2018, measured at fair value on a recurring basis: Level 1 Level 2 Level 3 Total February 28, 2019 Liabilities Derivative liabilities $ - $ - $ 8,484 $ 8,484 August 31, 2018 Liabilities Derivative liabilities $ - $ - $ 56,220 $ 56,220 Income Taxes Income taxes are accounted for under the asset and liability method. 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 and operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences 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 in the period that includes the enactment date. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying consolidated balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Interest and penalties associated with unrecognized tax benefits would be classified as additional income taxes in the consolidated statements of income. No interest or penalties were recognized for the years ended August 31, 2018 or 2017. Tax years 2015 and forward remain open to examination under United States statute of limitations. Management is not aware of any material uncertain tax positions and no liability has been recognized at February 28, 2019 or August 31, 2018. Earnings Per Share Basic earnings per share are computed based on the weighted-average number of common shares outstanding during each year, while diluted earnings per share are based on the weighted-average number of common shares and common share equivalents outstanding. Foreign Currency Translation For financial reporting purposes, the functional currency of the discontinued foreign operation of My Power Solutions, Inc. is the local currency. The assets and liabilities of the discontinued foreign operation for which the local currency is the functional currency are translated into the U.S. dollar at the exchange rate in effect at the balance sheet date, while revenues and expenses are translated at average exchange rates during the period. The accumulated foreign currency translation adjustment is presented as a component of accumulated other comprehensive loss in the consolidated statement of changes in stockholders’ equity (deficit). Reclassifications Certain amounts in the prior period have been reclassified to conform to the current period presentation, including those of the discontinued operation. These reclassifications had no impact on previously reported stockholders’ deficit or net loss. Recent Accounting Pronouncements The Company has reviewed all recently issued, but not yet effective, Accounting Standards Updates (ASU) issued by the Financial Accounting Standards Board (FASB) and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of operations.

STOCKHOLDERS' EQUITY (DEFICIT)

STOCKHOLDERS' EQUITY (DEFICIT)	6 Months Ended
	Feb. 28, 2019
Notes to Financial Statements
NOTE 4 - STOCKHOLDERS' EQUITY (DEFICIT)	In September 2013, the Company authorized the issue of 100,000,000 shares of common stock and 10,000,000 shares of preferred stock at a par value of $.0001. There is a total of 12,096,152 and 10,107,394 shares of common stock issued and outstanding at February 28, 2019 and August 31, 2018, respectively. Preferred stockholders could receive preferential treatment relative to declared dividends, should there be any, and to distributions upon a liquidation event. As of February 28, 2019, no preferred stock has been issued. Since incorporation, the Company has raised capital through private sales of its common stock. In its private placement memorandum dated January 2014 and closed November 2014, the Company raised $1,182,180 for its operations, research and development, and marketing of its franchise opportunities. Since our original Private Placement Offering was not sufficient to capitalize the Company, Poverty Dignified, Inc. conducted a Private Investment in Public Equity transaction, in which the Company offered 1,000,000 unregistered shares to accredited investors at a discounted price of $0.75 per share to raise an additional $750,000 of growth capital. Under this offering, the Company sold 999,970 shares of common stock for proceeds of $749,977, including 784,302 shares of common stock for proceeds of $588,226 during the year ended August 31, 2017. Poverty Dignified, Inc. did a Private Placement Memorandum, in which the Company offered 2,000,000 shares at a price of $1.50 per share to raise an additional $3,000,000 in growth capital. In this Private Placement Memorandum, the Company has the option to sell shares at a price lower than the $1.50 per share. Through August 31, 2017, under this Private Placement Memorandum, the Company issued 144,000 shares of common stock at a discounted price of $0.75 per share for proceeds of $108,000 and issued 49,700 shares of common stock at the offering price of $1.50 per share for proceeds of $74,550. During the year ended August 31, 2018, the Company issued 10,800 shares at a discounted price of $0.75 per share and 6,000 shares at a price of $1.50 for total proceeds of $17,100. As of February 28, 2019, of our 12,096,152 outstanding shares of common stock, 8,204,758 shares were issued to various stockholders in exchange for services and/or under restricted stock agreements. Relative to those shares, since inception, the Company has recognized total expense of $6,524,029. During the six months ended February 28, 2019, the Company issued 1,288,758 shares for stock compensation expense of $200,957. During the six months ended February 28, 2018, the Company issued 175,000 shares for stock compensation expense of $85,750.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Feb. 28, 2019
Notes to Financial Statements
NOTE 5 - COMMITMENTS AND CONTINGENCIES	Based on a May 2018 performance review by Poverty Dignified Inc.’s Board of Directors, the decision was made to withdraw all operations of its wholly owned subsidiary, My Power Solutions, Inc., in South Africa. As a result, My Power Solutions South African employees and consultants have filed a dispute with The Commission for Conciliation, Mediation and Arbitration ( CCMA

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	6 Months Ended
	Feb. 28, 2019
Notes to Financial Statements
NOTE 6 - CONVERTIBLE NOTES PAYABLE	On December 21, 2017, the Company entered into a Securities Purchase Agreement whereas, Crown Bridge Partners, LLC (the "buyer") wished to purchase from the Company securities consisting of the Company’s 8% convertible notes payable for an aggregate principal amount of up to $120,000. As additional consideration, the Company issued a Common Stock Purchase Warrant (the “warrant”) for 32,000 shares at an exercise price of $1.25 over an exercise period of 5 years. Due to the provisions of the warrant, the warrant was classified as a derivative warrant liability, the fair value of which was determined using the Black-Scholes valuation model. On May 11, 2018, the Company repaid the convertible note payable. However, the warrant remains outstanding and the derivative liability associated with it was valued at $136 and $7,086 at February 28, 2019 and August 31, 2018, respectively. On June 21, 2018, the Company issued a convertible note to Power Up Lending Group, LTD. for $128,000. The note bears interest at 12%, matures on March 30, 2019, and is convertible into common stock at 58% of the lowest 3 closing market prices of the previous 10 trading days prior to conversion. The Company also recorded a $3,000 debt discount due to issuance fees. The holder’s conversion option under the note does not become active until 180 days after the issuance date. During the six months ended February 28, 2019, the holder’s option to convert became active and the Company recorded a derivative liability of $38,008, in which the fair value of the embedded derivative was determined using the Black-Scholes valuation model. The value of the derivative liability was attributed to debt discount. The debt discount is amortized over the term of the note or to the date of conversion, and the derivative liability is revalued at each conversion or reporting date to fair value. Any change in fair value is credited or charged to the statement of operations in the period. On July 13, 2018, the Company entered into a Securities Purchase Agreement whereas, EMA Financial, LLC (the "buyer") wishes to purchase from the Company a 10% convertible note for a principal amount of $83,500. On July 13, 2018, the Company issued a convertible promissory note (the “note”) to the buyer for $81,830 in proceeds, after a $1,670 original issue discount. The note matures on April 12, 2019. The note is convertible at a conversion price of 50% of the lowest trading price during the 10 days prior to the conversion date. At the closing, the Company paid closing costs and a consulting fee totaling $7,340. Accordingly, the Company recorded a debt discount of $9,010. At issuance, the holder’s option to convert was active and the Company recorded a derivative liability of $48,702, in which the fair value of the embedded derivative was determined using the Black-Scholes valuation model. The derivative liability was attributed to debt discount. The debt discount is amortized over the term of the note or to the date of conversion, and the derivative liability is revalued at each conversion or reporting date to fair value. Any change in fair value is credited or charged to the statement of operations in the period. During the six months ended February 28, 2019, the holder effected four conversions for a total of 700,000 shares to extinguish a portion of the convertible note payable. As a result, the Company recorded a loss on extinguishment of debt of $18,490. On September 27, 2018, the Company issued a convertible note to Power Up Lending Group, LTD. for $53,000. The note bears interest at 12%, matures on July 15, 2019, and is convertible into common stock at 58% of the lowest 3 closing market prices of the previous 10 trading days prior to conversion. The Company also recorded a $3,000 debt discount due to issuance fees. The holder’s conversion option under the note does not become active until 180 days after the issuance date. On November 6, 2018, the Company entered into a Securities Purchase Agreement whereas, Auctus Fund, LLC (the "buyer") wishes to purchase from the Company a 12% convertible note for a principal amount of $111,000. On November 6, 2018, the Company issued a convertible promissory note (the “note”) to the buyer for $97,250 in proceeds, after a $13,750 reduction for issuance fees. The note matures on August 6, 2019. The note is convertible at a conversion price of 55% of the lowest trading price during the 25-day period ending one trading day prior to the date of the conversion notice. At the closing, the Company paid closing costs and fees totaling $6,000. Accordingly, the Company recorded a debt discount of $19,750. At issuance, the holder’s option to convert was active and the Company recorded a derivative liability of $15,063, in which the fair value of the embedded derivative was determined using the Black-Scholes valuation model. The derivative liability was attributed to debt discount. The debt discount is amortized over the term of the note or to the date of conversion, and the derivative liability is revalued at each conversion or reporting date to fair value. Any change in fair value is credited or charged to the statement of operations in the period. The following table summarizes the balances of convertible notes payable: February 28, August 31, 2019 2018 Power Up Lending Group, LTD $ 114,998 $ 125,667 EMA Financial, LLC 47,758 33,002 Power Up Lending Group, LTD 51,667 - Auctus Fund, LLC 91,659 - Convertible notes payable, net of discount $ 306,082 $ 158,669 Amortization of the debt discounts recorded as interest expense during the six months ended February 28, 2019 and 2018 totaled $73,334 and $94,345, respectively. Each of the convertible notes payable include a debt covenant stating that during the period the conversion right exists, the borrower will reserve from its authorized and unissued common stock a sufficient number of shares, free from preemptive rights, to provide for the issuance of common stock upon the full conversion of the notes issued pursuant to the securities purchase agreement. The borrower is required at all times to have authorized and reserved between five to ten times the number of shares that would be issuable upon full conversion of the note. At April 15,2019, the Company did not have sufficient authorized and unissued common stock to meet the reserve demand of its convertible notes payable, and Management intends to rectify this deficit during the third quarter.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	6 Months Ended
	Feb. 28, 2019
Notes to Financial Statements
NOTE 7 - DERIVATIVE LIABILITIES	The Company analyzed the warrant and beneficial conversion features (“BCF”) for derivative accounting consideration under ASC 815, “ Derivatives and Hedging,” The Company determined our derivative liabilities to be a Level 3 fair value measurement and used the Black-Scholes pricing model to calculate the fair value as of February 28, 2019 and August 31, 2018. The Black-Scholes model requires six basic data inputs: the exercise or strike price, time to expiration, the risk-free interest rate, the current stock price, the estimated volatility of the stock price in the future, and the dividend rate. Changes to these inputs could produce a significantly higher or lower fair value measurement. The fair value of each convertible note is estimated using the Black-Scholes valuation model. The following weighted-average assumptions were used at February 28, 2019 and August 31, 2018: February 28, August 31, 2019 2018 Expected term 0.082-3.81 years 0.614-4.31 years Expected average volatility 102.00%-124.39 % 85.45%-130.21 % Expected dividend yield 0.00 % 0.00 % Risk-free interest rate 2.44%-2.51 % 2.46%-2.74 % The following table summarizes the balances of derivative liabilities: February 28, August 31, 2019 2018 Power Up Lending Group, LTD. $ 6,045 $ - EMA Financial, LLC - 49,134 Auctus Fund, LLC 2,303 - Crown Bridge Partners, LLC - Warrant 136 7,086 Total derivative liabilities $ 8,484 $ 56,220 The following table summarizes the change in derivative liabilities included in the balance sheet for the six months ended February 28, 2019: Fair Value Measurements Using Significant Observable Inputs (Level 3) Balance - August 31, 2018 $ 56,220 Addition of new derivative liabilities as debt discounts, upon issuance of warrants and convertible notes 15,063 Addition of new derivative liabilities as debt discounts, upon holder's option becoming active 38,008 Reduction in derivative liabilities due to conversions of convertible notes to common stock (3,410 ) Gain on change in fair value of derivative liabilities (97,397 ) Balance - February 28, 2019 $ 8,484

INCOME TAXES

INCOME TAXES	6 Months Ended
	Feb. 28, 2019
Notes to Financial Statements
NOTE 8 - INCOME TAXES	Due to continued operating losses, there is a full valuation against gross deferred tax assets for the period from inception through February 28, 2019. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amount used for federal and state income tax purposes. The Company’s total deferred tax asset, calculated using effective tax rates is as follows: February 28, August 31, 2019 2018 Net operating loss carryforwards $ 664,636 $ 630,534 Foreign net operating losses 275,306 274,803 Organization costs 49,640 51,916 Accrued payroll 228,701 212,932 Gross deferred tax asset 1,218,283 1,170,185 Valuation allowance (1,218,283 ) (1,170,185 ) Net deferred tax asset $ - $ - The Company has not recognized a deferred tax asset for its stock compensation expense due to its non-deductibility. The Company has no plans to pursue any tax benefits relative to its recognized stock compensation expense. The reconciliation of income taxes is computed at a rate of 21% and 35% for federal income taxes for the six months ended February 28, 2019 and 2018, respectively, and at 28% for foreign income taxes is as follows: Six Months Ended February 28, 2019 2018 Income tax computed at the federal statutory rate $ (89,796 ) $ (259,339 ) Foreign income tax (503 ) (75,866 ) Non-deductible stock compensation expense 42,201 30,012 Other - (30,029 ) Total (48,098 ) (335,222 ) Change in valuation allowance 48,098 335,222 Provision for income taxes $ - $ - As of February 28, 2019, the Company had net operating loss carryforwards in the amount of $4,148,169, of which $3,164,932 was incurred in the U.S. and $983,237 was the result of cumulative operating losses of the Company’s subsidiaries in South Africa, which have now been discontinued. Because of the Company’s lack of earnings history and uncertainty regarding the usability of the losses from its discontinued operation in South Africa, the net operating loss carryforwards and other deferred tax assets have been fully offset by a valuation allowance. The valuation allowance increased by $48,098 and $335,222 during the six months ended February 28, 2019 and 2018, respectively. Our federal net operating losses will begin to expire in 2034 and our state tax loss carryforwards will begin to expire in 2029. Federal net operating losses incurred in 2018 and after carryforward indefinitely.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Feb. 28, 2019
Notes to Financial Statements
NOTE 9 - RELATED PARTY TRANSACTIONS	Due to Former Officer On March 13, 2016, John K. Lowther, now former Chief Executive Officer and Director, advanced the Company $12,916. The balance outstanding at February 28, 2019 and August 31, 2018 is $6,725. This advance does not bear interest. Notes Payable – Related Party During the year ended August 31, 2016, Power It Perfect, Inc. loaned the Company $208,160 for working capital purposes in exchange for promissory notes. During the year ended August 31, 2017, Power It Perfect, Inc. loaned the Company an additional $313,450 for working capital purposes in exchange for promissory notes. During the year ended August 31, 2018, Power It Perfect, Inc. loaned the Company an additional $678,358 for working capital and other purposes in exchange for promissory notes. All the notes bear interest at five percent per annum, are non-collateralized and due on demand, as soon as the Company has operating cash flow available for repayment. The balance of the notes payable was $1,114,207 at February 28, 2019 and August 31, 2018. Accrued interest on the notes, which is included in accrued expenses, totaled $29,926 and $2,300 at February 28, 2019 and August 31, 2018, respectively. There are no conversion provisions associated with the notes. Stock-Based Compensation During the six months ended February 28, 2019, the Company issued 1,288,758 shares to employees of an affiliated company for services rendered to the Company. These services were valued at the market value of shares at the time of issuance. The stock-based compensation expense recognized by the Company for the six months ended February 28, 2019 totaled $200,957.

DISCONTINUED OPERATION

DISCONTINUED OPERATION	6 Months Ended
	Feb. 28, 2019
Notes to Financial Statements
NOTE 10 - DISCONTINUED OPERATION	In May 2018, the Company decided to withdraw all operations of My Power Solutions, Inc. in South Africa. The decision to cease the operations of My Power Solutions, Inc. in rural South African communities represents a strategic shift that impacts the Company’s financial reporting and results. As such, My Power Solutions, Inc. has been classified as a discontinued operation. The major classes of line items constituting the loss from discontinued operation are presented in the table below. Six Months Ended February 28, 2019 2018 Revenue $ - $ - Franchise and operating expenses (1,798 ) (216,810 ) Loss on impairment of property and equipment - (54,141 ) Loss from discontinued operation $ (1,798 ) $ (270,951 ) The major components of the assets and liabilities of the discontinued operation are presented in the table below. February 28, August 31, 2019 2018 Assets: Prepaid expenses and other assets $ 2,271 $ 2,174 Current assets of discontinued operation $ 2,271 $ 2,174 Liabilities: Accounts payable $ 17,559 $ 16,812 Accrued payroll and expenses 35,123 41,560 Other liabilities 356,999 356,999 Current liabilities of discontinued operation $ 409,681 $ 415,371

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Feb. 28, 2019
Notes to Financial Statements
NOTE 11 - SUBSEQUENT EVENTS	Management has evaluated subsequent events through April 15, 2019, which is the date when these consolidated financial statements were issued, and is aware of none requiring disclosure, except as follows: Since February 28, 2019, the Company has issued 7,364,063 shares of common stock for the conversion of $43,935 of principal on convertible promissory notes. On April 2, 2019, the Company issued a convertible promissory note to Power Up Lending Group, LTD in the amount of $25,000, resulting in $22,000 in net proceeds to the Company after the payment of debt issuance costs totaling $3,000. The note matures on December 2, 2019. After 180 days from the date of the note agreement, the note is convertible at a conversion price of 58% of the average of the lowest three trading price during the 10 days prior to the conversion date.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Feb. 28, 2019
Summary Of Significant Accounting Policies
Use of Estimates	The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities, and reported amounts of expenses in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates.
Cash	The Company maintains funds in financial institutions that are members of the Federal Deposit Insurance Corporation (“FDIC”). As such, funds are insured based on Federal Reserve limits. The Company has not experienced any losses in the past, and management believes it is not exposed to any significant credit risk on the current account balances. At times, cash balances may exceed insured limits. The Company has determined that the functional currency of its foreign subsidiaries is the local currency. At February 28, 2019 and August 31, 2018, the Company had no cash in foreign bank accounts.
Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets consist of payments primarily related to a professional fee retainer, payroll advance and short-term deposits.
Property and Equipment, Net	Property and equipment are stated at cost and depreciated using the straight-line method over the estimated useful lives of the assets, generally between three and five years. As of February 28, 2019 and August 31, 2018, property and equipment consists of computer equipment with a total cost of $1,607 and accumulated depreciation of $1,607. There was no depreciation expense during the six months ended February 28, 2019 and 2018. The Company periodically evaluates the fair value of fixed assets whenever events or changes in circumstances indicate that carrying amounts may not be recoverable. As a result of the discontinued operation in South Africa, during the six months ended February 28, 2018, the solar equipment for containers was written down to its net realizable value of $-0- and the Company recognized a loss on impairment of $54,141.
Accrued Expenses	Accrued expenses are recorded when incurred and primarily consist of accrued interest on notes payable and amounts due for supplies and travel. Accrued payroll consists of salary amounts earned but deferred by the Company's management team.
Derivative Liabilities	The Company has certain financial instruments that contain embedded derivatives. The Company evaluates all its financial instruments to determine if those contracts or any potential embedded components of those contracts qualify as derivatives to be accounted for separately. This accounting treatment requires that the carrying amount of any embedded derivatives be recorded at fair value at issuance and marked-to-market at each balance sheet date. In the event that the fair value is recorded as a liability, as is the case with the Company, the change in the fair value during the period is recorded as either income or expense. Upon conversion, exercise or repayment, the respective derivative liability is marked to fair value at the conversion, repayment or exercise date and then the related fair value amount is reclassified to income or expense as part of gain or loss on extinguishment.
Revenue Recognition	The Company recognizes revenue once there is pervasive evidence that an agreement exists; the product and/or service have been rendered; the fee is fixed and determinable; and collection of the amount due is reasonably assured. There are no revenues from continuing or discontinued operations for the six months ended February 28, 2019 and 2018.
Advertising	Advertising expenditures are charged to expense as incurred and are included in general and administrative expense. Total advertising expense for the six months ended February 28, 2019 and 2018 was $102 and $-0-, respectively.
Fair Value of Financial Instruments	The Company’s financial instruments consist primarily of cash, prepaid expenses and other current assets, current assets of discontinued operation, accounts payable, accrued payroll expenses, accrued expenses, current liabilities of discontinued operation, derivative liabilities, convertible notes and notes payable. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments. The Company adopted ASC Topic 820, Fair Value Measurements The three-level hierarchy for fair value measurements is defined as follows: Level 1 – inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets; liabilities in active markets; Level 2 – inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability other than quoted prices, either directly or indirectly, including inputs in markets that are not considered to be active; or directly or indirectly including inputs in markets that are not considered to be active; Level 3 – inputs to the valuation methodology are unobservable and significant to the fair value measurement The following table summarizes fair value measurements by level at February 28, 2019 and August 31, 2018, measured at fair value on a recurring basis: Level 1 Level 2 Level 3 Total February 28, 2019 Liabilities Derivative liabilities $ - $ - $ 8,484 $ 8,484 August 31, 2018 Liabilities Derivative liabilities $ - $ - $ 56,220 $ 56,220
Income Taxes	Income taxes are accounted for under the asset and liability method. 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 and operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences 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 in the period that includes the enactment date. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying consolidated balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Interest and penalties associated with unrecognized tax benefits would be classified as additional income taxes in the consolidated statements of income. No interest or penalties were recognized for the years ended August 31, 2018 or 2017. Tax years 2015 and forward remain open to examination under United States statute of limitations. Management is not aware of any material uncertain tax positions and no liability has been recognized at February 28, 2019 or August 31, 2018.
Earnings Per Share	Basic earnings per share are computed based on the weighted-average number of common shares outstanding during each year, while diluted earnings per share are based on the weighted-average number of common shares and common share equivalents outstanding.
Foreign Currency Translation	For financial reporting purposes, the functional currency of the discontinued foreign operation of My Power Solutions, Inc. is the local currency. The assets and liabilities of the discontinued foreign operation for which the local currency is the functional currency are translated into the U.S. dollar at the exchange rate in effect at the balance sheet date, while revenues and expenses are translated at average exchange rates during the period. The accumulated foreign currency translation adjustment is presented as a component of accumulated other comprehensive loss in the consolidated statement of changes in stockholders’ equity (deficit).
Reclassifications	Certain amounts in the prior period have been reclassified to conform to the current period presentation, including those of the discontinued operation. These reclassifications had no impact on previously reported stockholders’ deficit or net loss.
Recent Accounting Pronouncements	The Company has reviewed all recently issued, but not yet effective, Accounting Standards Updates (ASU) issued by the Financial Accounting Standards Board (FASB) and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of operations.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Feb. 28, 2019
Summary Of Significant Accounting Policies Tables Abstract
Fair value measurements by level	Level 1 Level 2 Level 3 Total February 28, 2019 Liabilities Derivative liabilities $ - $ - $ 8,484 $ 8,484 August 31, 2018 Liabilities Derivative liabilities $ - $ - $ 56,220 $ 56,220

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	6 Months Ended
	Feb. 28, 2019
Convertible Notes Payable
Schedule of convertible notes payable	February 28, August 31, 2019 2018 Power Up Lending Group, LTD $ 114,998 $ 125,667 EMA Financial, LLC 47,758 33,002 Power Up Lending Group, LTD 51,667 - Auctus Fund, LLC 91,659 - Convertible notes payable, net of discount $ 306,082 $ 158,669

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	6 Months Ended
	Feb. 28, 2019
Derivative Liabilities Tables Abstract
Weighted-average assumptions	February 28, August 31, 2019 2018 Expected term 0.082-3.81 years 0.614-4.31 years Expected average volatility 102.00%-124.39 % 85.45%-130.21 % Expected dividend yield 0.00 % 0.00 % Risk-free interest rate 2.44%-2.51 % 2.46%-2.74 %
Summary of the balances of derivative liabilities	February 28, August 31, 2019 2018 Power Up Lending Group, LTD. $ 6,045 $ - EMA Financial, LLC - 49,134 Auctus Fund, LLC 2,303 - Crown Bridge Partners, LLC - Warrant 136 7,086 Total derivative liabilities $ 8,484 $ 56,220
Summary of derivative liabilities included in balance sheet	Fair Value Measurements Using Significant Observable Inputs (Level 3) Balance - August 31, 2018 $ 56,220 Addition of new derivative liabilities as debt discounts, upon issuance of warrants and convertible notes 15,063 Addition of new derivative liabilities as debt discounts, upon holder's option becoming active 38,008 Reduction in derivative liabilities due to conversions of convertible notes to common stock (3,410 ) Gain on change in fair value of derivative liabilities (97,397 ) Balance - February 28, 2019 $ 8,484

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
	Feb. 28, 2019
Income Taxes Tables Abstract
Schedule of Deferred Tax Assets and Liabilities	February 28, August 31, 2019 2018 Net operating loss carryforwards $ 664,636 $ 630,534 Foreign net operating losses 275,306 274,803 Organization costs 49,640 51,916 Accrued payroll 228,701 212,932 Gross deferred tax asset 1,218,283 1,170,185 Valuation allowance (1,218,283 ) (1,170,185 ) Net deferred tax asset $ - $ -
Schedule of Effective Income Tax Rate Reconciliation	Six Months Ended February 28, 2019 2018 Income tax computed at the federal statutory rate $ (89,796 ) $ (259,339 ) Foreign income tax (503 ) (75,866 ) Non-deductible stock compensation expense 42,201 30,012 Other - (30,029 ) Total (48,098 ) (335,222 ) Change in valuation allowance 48,098 335,222 Provision for income taxes $ - $ -

DISCONTINUED OPERATION (Tables)

DISCONTINUED OPERATION (Tables)	6 Months Ended
	Feb. 28, 2019
Discontinued Operation
Schedule of income (loss) form discontinued operation	Six Months Ended February 28, 2019 2018 Revenue $ - $ - Franchise and operating expenses (1,798 ) (216,810 ) Loss on impairment of property and equipment - (54,141 ) Loss from discontinued operation $ (1,798 ) $ (270,951 )
Schedule of assets and liabilities of the discontinued operation	February 28, August 31, 2019 2018 Assets: Prepaid expenses and other assets $ 2,271 $ 2,174 Current assets of discontinued operation $ 2,271 $ 2,174 Liabilities: Accounts payable $ 17,559 $ 16,812 Accrued payroll and expenses 35,123 41,560 Other liabilities 356,999 356,999 Current liabilities of discontinued operation $ 409,681 $ 415,371

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative)	6 Months Ended
	Feb. 28, 2019
Organization And Basis Of Presentation
State of incorporation	Nevada
Date of incorporation	Sep. 27, 2013

GOING CONCERN AND PLAN OF OPE_2

GOING CONCERN AND PLAN OF OPERATION (Details Narrative) - USD ($)	Apr. 02, 2019	Feb. 28, 2019	Feb. 28, 2018	Aug. 31, 2018
Cash		$ 19,194		$ 1,819
Working capital deficit		(3,005,657)
Stockholders' equity (deficit)		(3,005,657)		(2,811,077)
Total liabilities		3,033,264		2,825,162
Accrued payroll expenses		1,089,950		1,013,863
Due to former officer		6,725		6,725
Notes payable - related party		1,114,207		$ 1,114,207
Proceeds from issuance of convertible debt		147,250	$ 186,500
Convertible Notes Payable [Member]
Proceeds from issuance of convertible debt		147,250
Convertible Notes Payable [Member] | Subsequent Event [Member]
Repayment of debt		$ 58,035
Convertible promissory note [Member] | Subsequent Event [Member] | Power Up Lending Group, LTD [Member]
Convertible debt	$ 25,000
Proceeds from issuance of convertible debt	$ 22,000

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Feb. 28, 2019	Aug. 31, 2018
Liabilities
Derivative Liabilities	$ 8,484	$ 56,220
Level 1 [Member]
Liabilities
Derivative Liabilities
Level 2 [Member]
Liabilities
Derivative Liabilities
Level 3 [Member]
Liabilities
Derivative Liabilities	$ 8,484	$ 56,220

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Feb. 28, 2019	Feb. 28, 2018	Feb. 28, 2019	Feb. 28, 2018	Aug. 31, 2018
Depreciation expense
Loss on impairment of property and equipment of discontinued operation				54,141
Advertising expense			102
Revenues from the continued operation
Revenues from the discontinued operation
Solar Equipment [Member]
Net realizable value	0		0
Computer Equipment [Member]
Property and equipment, gross	1,607		1,607		$ 1,607
Accumulated depreciation	$ 1,607		$ 1,607		$ 1,607
Minimum [Member]
Estimated useful lives			3 years
Maximum [Member]
Estimated useful lives			5 years

STOCKHOLDERS' EQUITY (DEFICIT)

STOCKHOLDERS' EQUITY (DEFICIT) (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		11 Months Ended	12 Months Ended
	Feb. 28, 2019	Feb. 28, 2018	Feb. 28, 2019	Feb. 28, 2018	Nov. 30, 2014	Aug. 31, 2018	Aug. 31, 2017
Preferred stock, par value	$ 0.0001		$ 0.0001			$ 0.0001
Preferred stock, authorized	10,000,000		10,000,000			10,000,000
Preferred stock, issued	0		0			0
Preferred stock, outstanding	0		0			0
Common stock, par value	$ 0.0001		$ 0.0001			$ 0.0001
Common stock, authorized	100,000,000		100,000,000			100,000,000
Common stock, issued	12,096,152		12,096,152			10,107,394
Common stock, outstanding	12,096,152		12,096,152			10,107,394
Shares issued for share based compensation			1,288,758	175,000
Stock-based compensation		$ 85,750	$ 200,957	$ 85,750
Offering price						$ 1.50
Proceeds from the sale of common stock				$ 17,100		$ 17,100
Private Placement 3 [Member]
Shares issued						6,000
Private Placement 2 [Member]
Offering price							$ 1.50
Proceeds from the sale of common stock							$ 74,550
Shares issued							49,700
Private Placement 1 [Member]
Offering price							$ 0.75
Proceeds from the sale of common stock							$ 108,000
Shares issued							144,000
Private Placement [Member]
Unregistered shares offering			2,000,000
Offering price			$ 1.50
Growth capital			$ 3,000,000
Common stock sold, shares					999,970		784,302
Proceeds from the sale of common stock					$ 749,977		$ 588,226
Offering price description			In this Private Placement Memorandum, the Company has the option to sell shares at a price lower than the $1.50 per share
Proceeds from equity financing					$ 1,182,180
Discount price [Member]
Offering price						$ 0.75
Shares issued						10,800
Accredited Investors [Member] | Private Placement [Member]
Unregistered shares offering					1,000,000
Offering price					$ 0.75
Growth capital					$ 750,000
Restricted Stock Agreements [Member]
Common stock, issued	8,204,758		8,204,758
Total recognized expense			$ 6,524,029

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Feb. 28, 2019	Aug. 31, 2018
Convertible notes payable, net of discounts	$ 306,082	$ 158,669
Power Up Lending Group, LTD [Member]
Convertible notes payable, net of discounts	114,998	125,667
EMA Financial LLC [Member]
Convertible notes payable, net of discounts	47,758	33,002
Power Up Lending Group, LTD One [Member]
Convertible notes payable, net of discounts	51,667
Auctus Fund, LLC [Member]
Convertible notes payable, net of discounts	$ 91,659

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Nov. 06, 2018	Jul. 13, 2018	Sep. 27, 2018	Jun. 21, 2018	Feb. 28, 2019	Feb. 28, 2018	Feb. 28, 2019	Feb. 28, 2018	Aug. 31, 2018	Dec. 21, 2017
Convertible note payable, net of discount					$ 306,082		$ 306,082		$ 158,669
Common stock shares issued					12,096,152		12,096,152		10,107,394
Amortization of debt discounts							$ 73,334	$ 94,345
Proceeds from issuance of convertible debt							147,250	186,500
Loss on extinguishment of debt					$ (18,490)	$ (39,041)	(18,490)	$ (90,091)
Convertible Notes Payable [Member]
Proceeds from issuance of convertible debt							$ 147,250
Shares issued upon conversion of convertible notes							700,000
Auctus Fund, LLC [Member]
Convertible note payable, net of discount					91,659		$ 91,659
Power Up Lending Group, LTD [Member]
Convertible note payable, net of discount					114,998		114,998		125,667
Convertible Note [Member] | Power Up Lending Group, LTD [Member]
Convertible note payable, net of discount			$ 53,000	$ 128,000
Debt Discount			$ 3,000	$ 3,000
Interest rate			12.00%	12.00%
Maturity date			Jul. 15, 2019	Mar. 30, 2019
Description for conversion price			Convertible into common stock at 58% of the lowest 3 closing market prices of the previous 10 trading days prior to conversion.	Convertible into common stock at 58% of the lowest 3 closing market prices of the previous 10 trading days prior to conversion
Derivative liability					$ 38,008		$ 38,008
Terms of conversion feature			The holder’s conversion option under the note does not become active until 180 days after the issuance date.	The holder’s conversion option under the note does not become active until 180 days after the issuance date
Securities Purchase Agreement [Member] | Crown Bridge Partners, LLC [Member] | Convertible promissory note [Member]
Convertible note payable, net of discount										$ 120,000
Interest rate										8.00%
Securities Purchase Agreement [Member] | Crown Bridge Partners, LLC [Member] | Common Stock Purchase Warrant [Member]
Common stock shares issued					32,000		32,000
Warrant exercise price per share					$ 1.25		$ 1.25
Warrant exercise period							5 years
Derivative liability					$ 136		$ 136		$ 7,086
Securities Purchase Agreement [Member] | Convertible Note [Member] | Auctus Fund, LLC [Member]
Convertible note payable, net of discount	$ 111,000
Debt Discount	$ 19,750
Interest rate	12.00%
Proceeds from issuance of convertible debt	$ 97,250
Maturity date	Aug. 6, 2019
Description for conversion price	The note is convertible at a conversion price of 55% of the lowest trading price during the 25-day period ending one trading day prior to the date of the conversion notice.
Consulting fees	$ 6,000
Debt issuance fees	13,750
Derivative liability	$ 15,063
Securities Purchase Agreement [Member] | Convertible Note [Member] | EMA Financial, LLC [Member]
Convertible note payable, net of discount		$ 83,500
Debt Discount		$ 9,010
Interest rate		10.00%
Proceeds from issuance of convertible debt		$ 81,830
Maturity date		Apr. 12, 2019
Description for conversion price		The note is convertible at a conversion price of 50% of the lowest trading price during the 10 days prior to the conversion date
Consulting fees		$ 7,340
Discount on original issue		1,670
Derivative liability		$ 48,702

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details)	6 Months Ended	12 Months Ended
	Feb. 28, 2019	Aug. 31, 2018
Expected dividend yield	0.00%	0.00%
Minimum [Member]
Expected term	9 months 25 days	7 months 10 days
Expected average volatility	102.00%	85.45%
Risk-free interest rate	2.44%	2.46%
Maximum [Member]
Expected term	3 years 9 months 22 days	4 years 3 months 22 days
Expected average volatility	124.39%	130.21%
Risk-free interest rate	2.51%	2.74%

DERIVATIVE LIABILITIES (Detai_2

DERIVATIVE LIABILITIES (Details 1) - USD ($)	Feb. 28, 2019	Aug. 31, 2018
Total derivative liabilities	$ 8,484	$ 56,220
Power Up Lending Group, LTD [Member]
Total derivative liabilities	6,045
EMA Financial, LLC [Member]
Total derivative liabilities		49,134
Auctus Fund, LLC [Member]
Total derivative liabilities	2,303
Crown Bridge Partners, LLC - Warrant [Member]
Total derivative liabilities	$ 136	$ 7,086

DERIVATIVE LIABILITIES (Detai_3

DERIVATIVE LIABILITIES (Details 2) - USD ($)	3 Months Ended		6 Months Ended
	Feb. 28, 2019	Feb. 28, 2018	Feb. 28, 2019	Feb. 28, 2018
Derivative Liabilities Details 1Abstract
Balance - August 31, 2018			$ 56,220
Addition of new derivative liabilities as debt discounts, upon issuance of warrants and convertible notes			15,063
Addition of new derivative liabilities as debt discounts, upon holder's option becoming active			38,008
Reduction in derivative liabilities due to conversions of convertible notes to common stock			(3,410)
Gain on change in fair value of derivative liabilities	$ (88,184)	$ 50,192	(97,397)	$ 127,169
Balance - February 28, 2019	$ 8,484		$ 8,484

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Feb. 28, 2019	Aug. 31, 2018
Deferred tax assets:
Net operating loss carryforwards	$ 664,636	$ 630,534
Foreign net operating losses	275,306	274,803
Organization costs	49,640	51,916
Accrued payroll	228,701	212,932
Gross deferred tax asset	1,218,283	1,170,185
Valuation allowance	(1,218,283)	(1,170,185)
Net deferred tax asset

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	6 Months Ended
	Feb. 28, 2019	Feb. 28, 2018
Income Taxes Details 1Abstract
Income tax computed at the federal statutory rate	$ (89,796)	$ (259,339)
Foreign income tax	(503)	(75,866)
Non-deductible stock compensation expense	42,201	30,012
Other		(30,029)
Total	(48,098)	(335,222)
Change in valuation allowance	48,098	335,222
Provision for income taxes

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	6 Months Ended
	Feb. 28, 2019	Feb. 28, 2018
Increase in valuation allowance	$ 48,098	$ 335,222
Federal statutory income tax rate	21.00%	35.00%
Net operating loss carryforwards	$ 4,148,169
Federal net operating loss expiry year	Begin to expire in 2034
State tax loss carryforwards expiry year	Begin to expire in 2029
Foreign income taxes rate	28.00%	28.00%
U S [Member]
Net operating loss carryforwards	$ 3,164,932
South Africa [Member]
Net operating loss carryforwards	$ 983,237

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Feb. 28, 2019	Feb. 28, 2018	Feb. 28, 2019	Feb. 28, 2018	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2018	Mar. 13, 2016
Due to officer	$ 6,725		$ 6,725				$ 6,725
Proceeds from notes payable - related party				$ 116,800
Notes payable	1,114,207		1,114,207				1,114,207
Stock-based compensation, Amount		$ 85,750	$ 200,957	$ 85,750
Chief Executive Officer [Member]
Due to officer								$ 12,916
Common Stock
Stock-based compensation, Shares			1,288,758
Stock-based compensation, Amount			$ 129
Power It Perfect, Inc [Member]
Proceeds from notes payable - related party			$ 678,358		$ 313,450	$ 208,160
Interest rate	5.00%		5.00%
Accrued interest	$ 29,926		$ 29,926				$ 2,300

DISCONTINUED OPERATION (Details

DISCONTINUED OPERATION (Details) - USD ($)	3 Months Ended		6 Months Ended
	Feb. 28, 2019	Feb. 28, 2018	Feb. 28, 2019	Feb. 28, 2018
Discontinued Operation Details Abstract
Revenue
Franchise and operating expenses			(1,798)	(216,810)
Loss on impairment of property and equipment				(54,141)
Loss from discontinued operation		$ (97,805)	$ (1,798)	$ (270,951)

DISCONTINUED OPERATION (Detai_2

DISCONTINUED OPERATION (Details 1) - USD ($)	Feb. 28, 2019	Aug. 31, 2018
Assets:
Prepaid expenses and other assets	$ 2,271	$ 2,174
Current assets of discontinued operation	2,271	2,174
Liabilities:
Accounts payable	17,559	16,812
Accrued payroll and expenses	35,123	41,560
Other liabilities	356,999	356,999
Current liabilities of discontinued operation	$ 409,681	$ 415,371

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Apr. 02, 2019	Apr. 15, 2019	Feb. 28, 2019	Feb. 28, 2018
Proceeds from issuance of convertible debt			$ 147,250	$ 186,500
Subsequent Event [Member] | Convertible promissory note [Member]
Shares issued upon conversion of convertible notes		7,364,063
Debt conversion converted amount		$ 43,935
Subsequent Event [Member] | Convertible promissory note [Member] | Power Up Lending Group, LTD [Member]
Convertible debt	$ 25,000
Maturity date	Dec. 2, 2019
Description for conversion price	After 180 days from the date of the note agreement, the note is convertible at a conversion price of 58% of the average of the lowest three trading price during the 10 days prior to the conversion date.
Proceeds from issuance of convertible debt	$ 22,000
Debt issuance costs	$ 3,000