Alpine 4 (ALPP) 10-K 14 Apr 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Apr. 12, 2017	Jun. 30, 2016
Entity Registrant Name	Alpine 4 Technologies Ltd.
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Trading Symbol	alpine
Amendment Flag	false
Entity Central Index Key	1,606,698
Current Fiscal Year End Date	--12-31
Entity Public Float			$ 0
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Entity Incorporation, State Country Name	Delaware
Entity Incorporation, Date of Incorporation	Apr. 22, 2014
Common Class A
Entity Common Stock, Shares Outstanding		21,891,852
Common Class B
Entity Common Stock, Shares Outstanding		1,600,000

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($)	Dec. 31, 2016	Dec. 31, 2015
CURRENT LIABILITIES:
Financing Obligation Lease: current	$ 13,814
NON-CURRENT LIABILITIES:
Financing Obligation Lease: non-current	6,572,579
Deferred tax liability	287,153	$ 21,560
Successor
CURRENT ASSETS:
Cash	209,494
Accounts receivable	1,346,585
Inventory	930,114
Prepaid expenses and other current assets	39,734
Total current assets	2,525,927
Property and equipment, net	5,202,133
Intangible asset, net	757,528
Goodwill	1,963,761
Other non-current assets	688,204
Total non-current assets	8,611,626
TOTAL ASSETS	11,137,553
CURRENT LIABILITIES:
Accounts payable	1,434,170
Accrued expenses	299,043
Deferred revenue	12,536
Deposits	12,509
Notes payable	1,332,031
Notes payable, related parties	205,000
Convertible notes payable, net of discount of $7,421 and $0	247,359
Financing Obligation Lease: current	13,814
Income Tax Payable	20,123
Total current liabilities	3,576,585
NON-CURRENT LIABILITIES:
Long-term debt	147,079
Convertible notes payable	1,760,198
Financing Obligation Lease: non-current	6,572,579
Deferred tax liability	287,153
Total non-current liabilities	8,767,009
TOTAL LIABILITIES	12,343,594
STOCKHOLDERS' EQUITY (DEFICIT):
Preferred stock, $0.0001 par value, 5,000,000 shares authorized,none issued and outstanding
Common stock
Predecessor Common stock
Additional paid-in capital	16,228,106
Dividends
Accumulated earnings/(deficit)	(17,436,455)
Total stockholders' equity/(deficit)	(1,206,041)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	11,137,553
Successor | Class A Common Stock
STOCKHOLDERS' EQUITY (DEFICIT):
Common stock	2,148
Successor | Class B Common Stock
STOCKHOLDERS' EQUITY (DEFICIT):
Common stock	$ 160
Predecessor
CURRENT ASSETS:
Cash		365,221
Accounts receivable		1,091,953
Inventory		949,362
Prepaid expenses and other current assets		12,193
Total current assets		2,418,729
Property and equipment, net		166,263
Intangible asset, net
Goodwill
Other non-current assets
Total non-current assets		166,263
TOTAL ASSETS		2,584,992
CURRENT LIABILITIES:
Accounts payable		655,942
Accrued expenses		116,984
Deferred revenue		202,049
Deposits
Notes payable		19,940
Notes payable, related parties		10,000
Convertible notes payable, net of discount of $7,421 and $0
Financing Obligation Lease: current
Income Tax Payable		45,410
Total current liabilities		1,050,325
NON-CURRENT LIABILITIES:
Long-term debt		39,522
Convertible notes payable
Financing Obligation Lease: non-current
Deferred tax liability		21,560
Total non-current liabilities		61,082
TOTAL LIABILITIES		1,111,407
STOCKHOLDERS' EQUITY (DEFICIT):
Preferred stock, $0.0001 par value, 5,000,000 shares authorized,none issued and outstanding
Common stock
Predecessor Common stock		240,000
Additional paid-in capital
Dividends		(129,253)
Accumulated earnings/(deficit)		1,362,838
Total stockholders' equity/(deficit)		1,473,585
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)		2,584,992
Predecessor | Class A Common Stock
STOCKHOLDERS' EQUITY (DEFICIT):
Common stock
Predecessor | Class B Common Stock
STOCKHOLDERS' EQUITY (DEFICIT):
Common stock

CONSOLIDATED BALANCE SHEETS PAR

CONSOLIDATED BALANCE SHEETS PARENTHETICAL - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Debt Discount, Convertible Debt	$ 7,421
Preferred stock par value	$ 0.0001
Preferred stock shares authorized	5,000,000
Successor
Debt Discount, Convertible Debt	$ 7,421
Debt Discount, Convertible Debt - Related Parties
Preferred stock par value	$ 0.0001
Preferred stock shares authorized	5,000,000
Preferred stock shares issued
Preferred stock shares outstanding
Successor | Class A Common Stock
Common stock par value	$ 0.0001
Common stock shares authorized	500,000,000
Common stock shares issued	21,474,481
Common stock shares outstanding	21,474,481
Successor | Class B Common Stock
Common stock par value	$ 0.0001
Common stock shares authorized	100,000,000
Common stock shares issued	1,600,000
Common stock shares outstanding	1,600,000
Predecessor
Debt Discount, Convertible Debt
Debt Discount, Convertible Debt - Related Parties
Preferred stock par value
Preferred stock shares authorized
Preferred stock shares issued
Preferred stock shares outstanding
Predecessor | Class A Common Stock
Common stock par value		$ 1
Common stock shares authorized		240,000
Common stock shares issued		240,000
Common stock shares outstanding		240,000
Predecessor | Class B Common Stock
Common stock par value
Common stock shares authorized
Common stock shares issued
Common stock shares outstanding

CONSOLIDATED STATEMENT OF OPERA

CONSOLIDATED STATEMENT OF OPERATIONS - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Successor
Revenue		$ 6,072,384
Cost of revenue (exclusive of depreciation)		4,239,850
Gross Profit		1,832,534
Operating expenses:
General and administrative expenses		3,847,876
Depreciation		175,853
Amortization		56,626
Total operating expenses		4,080,355
Gain (Loss) from operations		(2,247,821)
Other expenses
Interest expense		959,308
Other expenses/(income)		(17,429)
(Gain) on disposal of fixed assets
Total other expenses		941,879
Gain (Loss) before income tax		(3,189,700)
Income tax expense (benefit)		(52,694)
Net gain/(loss)		$ (3,137,006)
Weighted average shares outstanding :
Weighted average shares outstanding: Basic		21,294,890
Weighted average shares outstanding: Diluted		21,294,890
Loss per share
Loss per share: Basic		$ (0.15)
Loss per share: Diluted		$ (0.15)
Predecessor
Revenue	$ 1,788,654		$ 7,513,844
Cost of revenue (exclusive of depreciation)	1,383,031		5,736,354
Gross Profit	405,623		1,777,490
Operating expenses:
General and administrative expenses	533,894		1,404,526
Depreciation	33,492		100,280
Amortization
Total operating expenses	567,386		1,504,806
Gain (Loss) from operations	(161,763)		272,684
Other expenses
Interest expense	456		2,064
Other expenses/(income)
(Gain) on disposal of fixed assets			(34,062)
Total other expenses	456		(31,998)
Gain (Loss) before income tax	(162,219)		304,682
Income tax expense (benefit)	(31,770)		197,386
Net gain/(loss)	$ (130,449)		$ 107,296
Weighted average shares outstanding :
Weighted average shares outstanding: Basic
Weighted average shares outstanding: Diluted
Loss per share
Loss per share: Basic
Loss per share: Diluted

STATEMENT OF STOCKHOLDERS' DEFI

STATEMENT OF STOCKHOLDERS' DEFICIT - USD ($)	Total	Common Class A	Common Class B	Additional Paid-In Capital	Accumulated Earnings / (Deficit)	Total Stockholders' Equity / (Deficit)
Balance at Dec. 31, 2014		$ 240,000			$ 1,255,542	$ 1,495,542
Balance - Shares at Dec. 31, 2014		240,000
Dividends (1) | Predecessor				$ 129,253
Dividends (1)				(129,253)		(129,253)
Net gain/(loss) | Predecessor	$ 107,296
Net gain/(loss)					107,296	107,296
Issue shares of common stock to consultants for services | Predecessor
Balance (Predecessor) at Dec. 31, 2015	1,473,585
Balance at Dec. 31, 2015		$ 240,000		(129,253)	1,362,838	1,473,585
Balance - Shares at Dec. 31, 2015		240,000
Net gain/(loss) | Predecessor	(130,449)
Net gain/(loss)					(130,449)	(130,449)
Issue shares of common stock to consultants for services | Predecessor
Balance at Mar. 31, 2016		$ 2,092	$ 160	13,903,376	(14,299,449)	(393,821)
Balance - Shares at Mar. 31, 2016		20,920,069	1,600,000
Balance (Predecessor) at Dec. 31, 2015	1,473,585
Balance at Dec. 31, 2015		$ 240,000		(129,253)	1,362,838	1,473,585
Balance - Shares at Dec. 31, 2015		240,000
Net gain/(loss)					(130,449)	(130,449)
Balance at Mar. 30, 2016		$ 240,000		(129,253)	1,232,389	1,343,136
Balance - Shares at Mar. 30, 2016		240,000
Balance at Mar. 31, 2016		$ 2,092	$ 160	13,903,376	(14,299,449)	(393,821)
Balance - Shares at Mar. 31, 2016		20,920,069	1,600,000
Net gain/(loss) | Successor	(3,137,006)
Net gain/(loss)					(3,137,006)	(3,137,006)
Issue shares of common stock for cash				6,000		6,000
Issue shares of common stock for cash - shares		670
Issue shares of common stock to consultants for services | Successor	(591,039)
Issue shares of common stock to consultants for services		$ 7		591,032		591,039
Issue shares of common stock to consultants for services - shares		66,784
Issue shares of common stock for convertible note payable and accrued interest		$ 34		336,903		336,937
Issue shares of common stock for convertible note payable and accrued interest - shares		336,938
Issue shares of common stock to officers and directors for services		$ 15		1,274,985		1,275,000
Issue shares of common stock to officers and directors for services - shares		150,000
Beneficial conversion feature associated with convertible notes				115,810		115,810
Adjustment for reverse stock split - shares		20
Balance (Successor) at Dec. 31, 2016	$ (1,206,041)
Balance at Dec. 31, 2016		$ 2,148	$ 160	$ 16,228,106	$ (17,436,455)	$ (1,206,041)
Balance - Shares at Dec. 31, 2016		21,474,481	1,600,000

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discounts		$ 274,615
SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES:
Issuance of note payable for acquisition of QCA		2,000,000
Successor
OPERATING ACTIVITIES:
Net gain/(loss)		(3,137,006)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation		175,853
Amortization		56,626
(Gain) on distribution of fixed assets
Employee stock compensation		1,275,000
Stock issued for services		591,039
Amortization of debt issuance		8,447
Amortization of debt discounts		274,615
Change in current assets and liabilities:
Change in Accounts receivable		(187,411)
Change in Inventory		243,240
Change in Prepaids		(33,699)
Change in Accounts payable		256,937
Change in Accrued expenses		203,246
Change in Deferred tax		(59,157)
Change in Deferred revenue		11,538
Net cash provided by (used in) operating activities		(320,732)
INVESTING ACTIVITIES:
Capital expenditures		(267,401)
Acquisition, net of cash acquired		(2,800,000)
Net cash used by investing activities		(3,067,401)
FINANCING ACTIVITIES:
Proceeds from issuances of notes payable, related party		175,000
Proceeds from issuances of notes payable, non-related party		3,630,631
Repayments of notes payable, non-related party		(2,482,825)
Repayments of notes payable, related party		(1,535)
Repayments of convertible notes		(82,672)
Proceeds from convertible notes payable		15,500
Proceeds from the sale of common stock		6,000
Net Proceeds from financing lease obligation, net of commissions and financing charges		2,704,260
Change in restricted cash		(641,537)
Cash paid for rent deposit on lease of building		(46,667)
Cash paid on financing lease obligation		(21,314)
Dividends
Net cash provided by (used in) financing activities		3,254,841
NET INCREASE (DECREASE) IN CASH		(133,292)
CASH, BEGINNING BALANCE		342,786
CASH, ENDING BALANCE	$ 342,786	209,494
CASH PAID FOR:
Interest		217,791
Income taxes
SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES:
Common stock issued for convertible note payable and accrued interest		336,937
Issuance of note payable for acquisition of QCA		2,000,000
Purchase of building from lease proceeds		3,895,000
Debt discount from convertible note payable		115,810
Proceeds for refinancing of line of credit and notes payable paid dirctly to former lender		1,319,122
Distribution of fixed assets to owners
Predecessor
OPERATING ACTIVITIES:
Net gain/(loss)	(130,449)		$ 107,296
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	33,492		100,280
Amortization
(Gain) on distribution of fixed assets			(34,062)
Employee stock compensation
Stock issued for services
Amortization of debt issuance
Amortization of debt discounts
Change in current assets and liabilities:
Change in Accounts receivable	47,578		(53,761)
Change in Inventory	(14,062)		(38,402)
Change in Prepaids	(41,040)		854
Change in Accounts payable	16,468		149,982
Change in Accrued expenses	56,723		(23,556)
Change in Deferred tax	(41,645)		(150,498)
Change in Deferred revenue			202,049
Net cash provided by (used in) operating activities	(72,935)		260,182
INVESTING ACTIVITIES:
Capital expenditures			(79,304)
Acquisition, net of cash acquired
Net cash used by investing activities			(79,304)
FINANCING ACTIVITIES:
Proceeds from issuances of notes payable, related party			45,000
Proceeds from issuances of notes payable, non-related party
Repayments of notes payable, non-related party
Repayments of notes payable, related party	(10,000)		(35,000)
Repayments of convertible notes	(59,461)		(19,342)
Proceeds from convertible notes payable
Proceeds from the sale of common stock
Net Proceeds from financing lease obligation, net of commissions and financing charges
Change in restricted cash
Cash paid for rent deposit on lease of building
Cash paid on financing lease obligation
Dividends			(30,605)
Net cash provided by (used in) financing activities	(69,461)		(39,947)
NET INCREASE (DECREASE) IN CASH	(142,396)		140,931
CASH, BEGINNING BALANCE	365,221	$ 222,825	224,290
CASH, ENDING BALANCE	222,825		365,221
CASH PAID FOR:
Interest	456		2,362
Income taxes	47,500		350,952
SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES:
Common stock issued for convertible note payable and accrued interest
Issuance of note payable for acquisition of QCA
Purchase of building from lease proceeds
Debt discount from convertible note payable
Proceeds for refinancing of line of credit and notes payable paid dirctly to former lender
Distribution of fixed assets to owners			$ 98,648

Note 1 - Description of Busines

Note 1 - Description of Business	12 Months Ended
	Dec. 31, 2016
Notes
Note 1 - Description of Business	Note 1 – Description of Business Alpine 4 Technologies Ltd. (“we” or the "Company") was incorporated under the laws of the State of Delaware on April 22, 2014. The Company was formed to serve as a vehicle to affect an asset acquisition, merger, exchange of capital stock, or other business combination with a domestic or foreign business. As of the date of this Report, the Company is a technology holding company owning three companies (ALTIA, LLC; Quality Circuit Assembly, Inc. (“QCA”); and Horizon Well Testing, LLC). For 2016 QCA made up most of the revenue for the consolidated financials. Horizon Well Testing was not acquired until January 1, 2017, so it is not combined in our 2016 or 2015 financial statements. Acquisition Reporting As discussed in Note 9, the Company entered into a stock purchase transaction with QCA in which the Company purchased 100% of QCA’s outstanding stock. The consolidated financial statements herein are presented under predecessor entity reporting and because the acquiring entity had nominal operations as compared with the acquired company, QCA, prior historical information of the acquirer is not presented. This new basis of accounting was created on April 1, 2016, the effective date for financial reporting purposes of the stock purchase agreement. In the following discussion, the results of the operations and cash flows for the periods ended on or prior to March 31, 2016, and the financial position of QCA as of balance sheet date on or prior to March 31, 2016 are referred to as “Predecessor” financial information, and the results of operations and cash flows of the Company for periods beginning April 1, 2016 and the financial position of the Company as of April 1, 2016 and subsequent balance sheet dates are referred to herein as “Successor” consolidated financial information.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Notes
Note 2 - Summary of Significant Accounting Policies	Note 2 - Summary of Significant Accounting Policies Principles of consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries as of December 31, 2016 (Successor) and December 31, 2015 (Predecessor). Significant intercompany balances and transactions have been eliminated. Basis of presentation The accompanying financial statements present the balance sheets, statements of operations, stockholders’ deficit and cash flows of the Company. The financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”). Use of estimates The preparation of financial statements in conformity with U.S. GAAP requires the Company to make estimates and judgments that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities. These estimates and judgments are based on historical information, information that is currently available to the Company and on various other assumptions that the Company believes to be reasonable under the circumstances. Actual results could differ from those estimates. Advertising Advertising costs are expensed when incurred. All advertising takes place at the time of expense. We have no long-term contracts for advertising. Advertising expense for all periods presented were under $10,000. Cash Cash and cash equivalents consist of cash and short-term investments with original maturities of less than 90 days. Cash equivalents are placed with high credit quality financial institutions and are primarily in money market funds. The carrying value of those investments approximates fair value. As of December 31, 2016 (Successor) and 2015 (Predecessor), the Company had no cash equivalents. Major Customers For all periods presented the Company had two customers that made up approximately 50% of total revenues. All other customers were less than 10% each of total revenues in each period. For all periods presented the Company had two customers that made up approximately 50% of outstanding accounts receivable. All other customers were less than 10% each of total accounts receivable for each period presented. Accounts Receivable The Company maintains reserves for potential credit losses on accounts receivable. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentrations, customer credit worthiness, current economic trends and changes in customer payment patterns to evaluate the adequacy of these reserves. Reserves are recorded primarily on a specific identification basis. As of December 31, 2016 and 2015, we had no allowance for bad debt. Inventory Inventory is valued at the lower of the inventory’s cost (weighted average basis) or market. Management compares the cost of inventory with its market value and an allowance is made to write down inventory to market value, if lower. Inventory is segregated into four areas, raw materials, Work in Process (WIP), finished goods, and In-Transit. Below is a breakdown of how much inventory is in each area as of December 31, 2016 (Successor), and December 31, 2015 (Predecessor). Inventory Dec 31, 2016 (Successor) Dec 31, 2015 (Predecessor) Raw materials 527,599 391,845 WIP 193,525 351,697 Finished goods 195,990 192,820 In Transit 13,000 13,000 $ 930,114 $ 949,362 Property and Equipment Property and equipment are carried at cost less depreciation. Depreciation and amortization are provided principally on the straight-line method over the estimated useful lives of the assets, which range from ten years to 39 years as follows: Buildings 39 years Leasehold Improvements 15 years or time remaining on lease (whichever is shorter) Equipment 10 years Maintenance and repair costs are charged against income as incurred. Significant improvements or betterments are capitalized and depreciated over the estimated life of the asset. Below is a table of Property and Equipment: Property and Equipment Dec 31, 2016 (Successor) Dec 31, 2015 (Predecessor) Machinery & Equipment $ 1,263,941 $ 1,191,843 Office furniture & fixtures - 164,868 Building 3,895,000 - Leasehold Improvements 219,045 - Less: Accumulated Depreciation (175,853) (1,190,448) $ 5,202,133 $ 166,263 Purchased Intangibles and Other Long-Lived Assets The Company amortizes intangible assets with finite lives over their estimated useful lives, which range between five and fifteen years as follows: Customer List 15 years Non-compete agreements 5 years Software development 5 years Below are tables for Intangibles and Other Long-Lived Assets: Intangibles Dec 31, 2016 (Successor) Dec 31, 2015 (Predecessor) Software 191,300 - Non-compete 100,000 - Customer List 531,187 - Less: Accumulated Amortization (64,959) - $ 757,528 $ - Other Long-Lived Assets Dec 31, 2016 (Successor) Dec 31, 2015 (Predecessor) Restricted Cash $ 630,270 $ - Deposits 57,934 - $ 688,204 $ - Restricted cash consists of deposit account collateralizing letters of credit in favor of the counterparty in our lease financing obligation. Changes in restricted cash are reflected as financing activities because the cash is being used in conjunction with financing activities. Impairment of Intangibles The Company evaluates intangible assets for impairment on a yearly basis or as needed. During the nine months ended December 31, 2016 (Successor), the period from January 1, 2016 through March 31, 2016 (Predecessor) and the twelve months ended December 31, 2015 (Predecessor), there have been no impairment losses . Gross Intangible Assets Weighted Average Amortization Period (Years) December 31, 2015 (Predecessor) Acquisitions Impairment Charges December 31, 2016 (Successor) Software 5 - 191,300 - 191,300 Non-compete 5 - 100,000 - 100,000 Customer List 15 - 531,187 - 531,187 - 822,487 - 822,487 Accumulated Amortization on Intangible Assets December 31, 2015 (Predecessor) Amortization December 31, 2016 (Successor) Software - (33,332) (33,332) Non-compete - (5,000) (5,000) Customer List - (26,627) (26,627) Total Accumulated Amortization - (64,959) (64,959) Intangible Assets, net of Amortization - 757,528 5 Year Expected Amortization 2017 2018 2019 2020 2021 Thereafter Software 33,332 33,332 33,332 33,332 24,640 - Non-compete 35,000 20,000 20,000 20,000 - - Customer List 26,627 26,627 26,627 26,627 26,627 371,425 Total Accumulated Amortization 94,959 79,959 79,959 79,959 51,267 371,425 Impairment of Long-Lived Assets The Company accounts for long-lived assets in accordance with the provisions of the Financial Accounting Standards Board (“FASB”) Topic 360, “Accounting for the Impairment of Long-Lived Assets”. This statement requires that long-lived assets and certain identifiable intangibles be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. An impairment loss would be recognized when the estimated future cash flows from the use of the asset are less than the carrying amount of that asset. During the nine months ended December 31, 2016 (Successor), the period from January 1, 2016 through March 31, 2016 (Predecessor) and the twelve months ended December 31, 2015 (Predecessor), there have been no impairment losses . Goodwill In financial reporting, goodwill is not amortized, but is tested for impairment annually in the fourth quarter of the fiscal year or whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Events that result in an impairment review include significant changes in the business climate, declines in our operating results, or an expectation that the carrying amount may not be recoverable. We assess potential impairment by considering present economic conditions as well as future expectations. All assessments of goodwill impairment are conducted at the individual reporting unit level. As of December 31, 2016, the only reporting unit with goodwill was QCA. The Company used qualitative factors according to Accounting Standards Codification (“ASC”) 350-20-35-3 to determine whether it is more likely than not that the fair value of goodwill is less than its carrying amount. Based on the qualitative criteria the company believes there not to be any triggers for potential impairment of goodwill and therefore the Company has recorded no impairment of goodwill in any period presented. Fair Value Measurement The Company’s financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, convertible notes, notes and line of credit. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements. Revenue Recognition ALTIA The Company accounts for its revenue per the guidance in ASC 605-25-25 by allocating the total contract amount between the product and service elements. When a vehicle is sold to the driving consumer who purchases the 6 th Quality Circuit Assembly The Company accounts for its revenue per the guidance in ASC 605-25-25 by allocating the total contract amount between the product and service elements. Revenue is recognized when either the product has completely been built and shipped or the service has been completed. If a deposit for product or service is received prior to completion the payment is recorded to deferred revenue until such point the product or services meets our revenue recognition policy. Management assesses the materiality and likelihood of warranty work and returns and records reserves as needed. For all periods presented management determined that the warranty and returns would be immaterial. Leases Leases are reviewed by management and examined to see if they are required to be categorized as an operating lease, a capital lease or a financing transaction. Earnings (loss) per share Basic earnings (loss) per common share is computed by dividing net income (loss) available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if potentially dilutive securities had been issued. The only potentially dilutive securities outstanding during the periods presented were the convertible debentures, but they are anti-dilutive due to the net loss incurred. All earnings (loss) per common share have been adjusted retroactively for periods presented to reflect changes in number of shares as a result of the reverse stock split amount. Stock-based compensation The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10, Compensation – Stock Compensation, and the conclusions reached by FASB ASC 505-50, Equity – Equity-Based Payments to Non-Employees. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment is reached or completion of performance by the provider of goods or services as defined by FASB ASC 505-50. Income taxes The Company records income taxes under the asset and liability method, whereby deferred tax assets and liabilities are recognized based on the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and attributable to operating loss and tax credit carry forwards. Accounting standards regarding income taxes requires a reduction of the carrying amounts of deferred tax assets by a valuation allowance, if based on the available evidence, it is more likely than not that such assets will not be realized. Accordingly, the need to establish valuation allowances for deferred tax assets is assessed at each reporting period based on a more-likely-than-not realization threshold. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration of statutory carry forward periods, the Company’s experience with operating loss and tax credit carry forwards not expiring unused, and tax planning alternatives. The Company recorded valuation allowances on the net deferred tax assets. Management will reassess the realization of deferred tax assets based on the accounting standards for income taxes each reporting period. To the extent that the financial results of operations improve and it becomes more likely than not that the deferred tax assets are realizable, the Company will be able to reduce the valuation allowance. Significant judgment is required in evaluating the Company’s tax positions and determining its provision for income taxes. During the ordinary course of business, there are many transactions and calculations for which the ultimate tax determination is uncertain. Accounting standards regarding uncertainty in income taxes provides a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount which is more than 50% likely, based solely on the technical merits, of being sustained on examinations. The Company considers many factors when evaluating and estimating its tax positions and tax benefits, which may require periodic adjustments and which may not accurately anticipate actual outcomes. 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. Related Party Disclosure FASB ASC 850, "Related Party Disclosures" requires companies to include in their financial statements disclosures of material related party transactions. The Company discloses all material related party transactions. Related parties are defined to include any principal owner, director or executive officer of the Company and any immediate family members of a principal owner, director or executive officer. Recent Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-09 (ASU 2014-09), Revenue from Contracts with Customers In April 2015, the FASB issued ASU No. 2015-03, Simplifying the Presentation of Debt Issuance Costs In August 2015, the FASB issued ASU No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date. In February 2015, the FASB issued ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis. In September, 2015, the FASB issued ASU No. 2015-16, Business Combinations (Topic 805). In November 2015, the FASB issued ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) Leases (FAS 13) Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company's present or future financial statements.

Note 3 - Going Concern

Note 3 - Going Concern	12 Months Ended
	Dec. 31, 2016
Notes
Note 3 - Going Concern	Note 3 – Going Concern The accompanying financial statements have been prepared on a going concern basis. The working capital of the Company is currently negative and causes doubt of the ability for the Company to continue. The Company requires capital for its operational and marketing activities. The Company’s ability to raise additional capital through the future issuances of common stock is unknown. The obtainment of additional financing, the successful development of the Company’s plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. The ability to successfully resolve these factors raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements of the Company do not include any adjustments that may result from the outcome of these aforementioned uncertainties. In order to mitigate the risk related with this uncertainty, the Company has a three-fold plan to resolve these risks. First the acquisition of QCA has allowed for an increased level of cash flow to the Company as demonstrated in the sales for the second and third quarters of 2016. Second, the Company has acquired Horizon Well Testing and is considering other potential acquisition targets that, like QCA, will increase income and cash flow to the Company. Third, the Company plans to issue additional shares of common stock for cash and services during the next 12 months and has engaged MCAP, LLC to provide advisory services in connection with that capital raise.

Note 4 - Leases

Note 4 - Leases	12 Months Ended
	Dec. 31, 2016
Notes
Note 4 - Leases	Note 4 – Leases During the nine months ending December 31, 2016 (Successor) the Company entered into a financing transaction for a building. The Company bought the property for $3,895,000 and subsequently sold the property for $7,000,000 to an unrelated third-party real estate company and simultaneously entered into an arrangement with the third-party real estate company to lease back the property. Because the leaseback was not a typical leaseback, this transaction is recorded as a financing transaction with the asset and related financing obligation recorded on the balance sheet. The lease has a 15-year term expiring in 2031 and certain default provisions requiring the Company to perform repairs and maintenance, make timely rent payments and insure the building. The Company also issued a letter of credit for $630,270 in favor of the landlord; the letter of credit is collateralized by a savings account which is classified as restricted cash under non-current assets. The remaining payments under the financing transaction as of December 31, 2016 (Successor), totals $9,762,396. Imputed interest of $3,176,003 is being amortized over the lease term with an effective interest rate of 7.80%. The Company paid costs of $54,898 and a commission of $350,000 in conjunction with the transaction, which is characterized as debt issuance costs and will be amortized over the lease term. The current unamortized balance of the debt issuance costs is $348,542 and in accordance with ASU 2015-03 debt issuance costs are reflected as a contra-liability reducing the related financing lease obligation. As of December 31, 2016 (Successor), the future minimum capital lease and financing transaction payments, net of amortization of debt issuance costs, are as follows: Fiscal Year 2017 $ 571,499 2018 584,763 2019 599,382 2020 614,366 2021 629,725 Thereafter 6,762,661 Total 9,762,396 Less: Current capital leases and financing transaction (13,814) Less: imputed interest (3,176,003) Noncurrent capital leases and financing transaction $ 6,572,579 The Company also has a commitment to pay $276,000 towards Leasehold Improvements, of which $207,000 has been satisfied and reflected on the balance sheet as of December 31, 2016 (Successor). The money received from the sale of the building was used to purchase Quality Circuit Assembly. Since this is a financing transaction the sale is recorded under financing obligation lease on the Balance Sheet and amortized over the 15-year term of the lease. Operating Leases The company also had two operating leases as of December 31, 2016 (Successor), for its location in San Jose, CA (QCA), and Phoenix, AZ (Alpine). Approximate monthly rent obligations are $27,500 and $3,600 respectively. The five-year minimum rent payments for each location are as follows Fiscal Year San Jose, CA Phoenix, AZ 2017 $ 236,851 $ 18,000 2018 266,134 - 2019 274,118 - 2020 282,342 - 2021 290,812 - Thereafter - - Total 1,350,257 18,000 The San Jose, CA, rent agreement expires at the end of 2021 and the Phoenix, AZ rent agreement expires at the end of May 2017 and then goes to a monthly rent agreement. Rent expense for the twelve months ended December 31, 2015 (Predecessor), three months ended March 31, 2016 (Predecessor) and nine months ended December 31, 2016 (Successor) were $234,174, $58,459 and $185,157, respectively.

Note 5 - Notes Payable

Note 5 - Notes Payable	12 Months Ended
	Dec. 31, 2016
Notes
Note 5 - Notes Payable	Note 5 – Notes Payable During the 3 months ended March 31, 2016 (Predecessor) QCA paid off $10,000 of related party notes and $59,461 of unrelated party notes that were collateralized by vehicles prior to the purchase of QCA by Alpine 4. There was no monthly payment on the related party notes. The aggregate monthly payments on the unrelated party notes were $1,808. During the nine months ended December 31, 2016 (Successor), the Company secured a line of credit with a third-party lender, of which $327,500 was received in the first quarter of 2016. This line of credit and equipment note with Celtic Capital were paid off ($1,319,122) with the proceeds from another line of credit and equipment note with Crestmark. The line of credit is collateralized by QCA’s outstanding accounts receivable, up to 90%, and inventory, up to 30% with maximum draws of $2,500,000 and $300,000, respectively, and a variable interest rate. The Company also secured a five-year fixed rate (10.14%) term loan with Crestmark which is collateralized by QCA’s equipment. As of December 31, 2016 (Successor) the outstanding balances for the loans were as follows: December 31, 2016 (Successor) LOC current $ 1,302,915 Equipment current 29,116 Total Current $ 1,332,031 Equipment noncurrent 147,079 Total Notes $ 1,479,110

Note 6 - Notes Payable, Related

Note 6 - Notes Payable, Related Parties	12 Months Ended
	Dec. 31, 2016
Notes
Note 6 - Notes Payable, Related Parties	Note 6 – Notes Payable, Related Parties At December 31, 2016 (Successor), and December 31, 2015 (Predecessor), notes payable consisted of the following: December 31, December 31, 2016 (Successor) 2015 (Predecessor) Note payable; non-interest bearing; due upon demand; unsecured - 10,000 Note payable; non-interest bearing; due upon demand; unsecured 15,000 - Note payable; non-interest bearing; due upon demand; unsecured 15,000 - Note payable; interest bearing; due May 31, 2017; unsecured 5,000 - Note payable; interest bearing; due June 30, 2017; unsecured 10,000 - Note payable; interest bearing; due January 10, 2017; unsecured 60,000 - Note payable; interest bearing; due May 31, 2017; secured 100,000 - $ 205,000 $ 10,000 During the nine months ended December 31, 2016 (Successor), a note with a related party was amended with a conversion option (see Note 7 for convertible notes description). The amendment resulted in extinguishment of the original note because a conversion feature was added. Management has evaluated the conversion option for derivative accounting consideration under ASC Topic 815-40, Derivatives and Hedging – Contracts in Entity's Own Stock and concluded that the conversion option meets the criteria for classification in stockholders' equity. Therefore, derivative accounting is not applicable for the conversion option. Management also evaluated the conversion feature for whether it was beneficial as described in ASC Topic 470-30 and concluded it was beneficial because the conversion price at commitment date was less than the fair value of the Company's common stock. The note converted during the twelve months ended December 31, 2016 (Successor) and thus the BCF discount was expensed to interest expense in its entirety. The secured note for $100,000 is secured by real estate in the Horizon purchase agreement.

Note 7 - Convertible Notes Paya

Note 7 - Convertible Notes Payable	12 Months Ended
	Dec. 31, 2016
Notes
Note 7 - Convertible Notes Payable	Note 7 – Convertible Notes Payable During the nine months ended December 31, 2016 (Successor), and year ended December 31, 2015 (Predecessor), the Company entered into convertible note agreements with investors and as consideration for an acquisition. The convertible notes are unsecured; bear interest at 5-20% annually, and are due from April 27, 2016, to July 1, 2019. All of the convertible notes payable contain a provision that allows the note holder to convert the outstanding balance into shares of the Company's common stock. Notes are convertible at $1.00 per share, except for those issued for a business acquisition, which are convertible at $10.00 per share. The debt discount, which arises from a beneficial conversion feature (“BCF”) on the $1 per share investor notes, is being amortized over the terms of the convertible notes payable. Total BCF discount recognized is $115,810 for the nine months ended December 31, 2016 (Successor). For the nine months ended December 31, 2016 (Successor), the Company recognized interest expense of $274,615 related to the amortization of the debt discount. The unamortized balance was $7,421 as of December 31, 2016. Convertible notes payable at December 31, 2016 (Successor), and December 31, 2015 (Predecessor), consisted of the following: Dec 31, 2016 (Successor) Dec 31, 2015 (Predecessor) Convertible Note - current $ 254,780 $ - Debt discount (7,421) - Net current $ 247,359 $ - Convertible Note - noncurrent 1,760,198 - Total Convertible Note $ 2,007,557 $ - See Note 9 “Business Combination” for details on $2,000,000 convertible note. A roll forward of the convertible notes payable is provided below: Balance outstanding, April 1, 2016 (Successor) $ 131,928 Issuance of convertible notes payable for acquisition 2,000,000 Issuance of convertible notes payable for cash 15,500 Notes paid (82,672) Conversion of notes payable to common stock (216,004) Discount from beneficial conversion feature (115,810) Amortization of debt discount 274,615 Balance outstanding, December 31, 2016 (Successor) $ 2,007,557 Our significant principal debt obligations with due dates as of December 31, 2016, are as follows Payments due by Period Less than One Year One to Three Years Three to Five Years More Than Five Years Total Notes payable, related parties $ 205,000 $ - $ - $ - $ 205,000 Notes payable, non-related parties 1,332,031 107,270 39,809 1,479,110 Convertible notes payable 254,780 1,760,198 2,014,978 Total $ 1,791,811 $ 1,867,468 $ 39,809 $ - $ 3,699,088 Minimum payments on Notes payable, non-related parties is $3,805 per month. Other loans have no monthly payments.

Note 8 - Stockholders' Equity

Note 8 - Stockholders' Equity	12 Months Ended
	Dec. 31, 2016
Notes
Note 8 - Stockholders' Equity	Note 8 – Stockholders’ Equity Preferred Stock The Company is authorized to issue 5,000,000 shares of $.0001 par value preferred stock. As of April 14, 2017, no shares of preferred stock were outstanding. Common Stock Pursuant to the Second Amended and Restated Certificate of Incorporation, the Company is authorized to issue two classes of common stock: Class A common stock, which have one vote per share, and Class B common stock, which have ten votes per share. Any holder of Class B common stock may convert his or her shares at any time into shares of Class A common stock on a share-for-share basis. Otherwise the rights of the two classes of common stock are identical. The Company had the following transactions in its common stock during the nine months ended December 31, 2016 (Successor): · · · As of December 31, 2015 (Predecessor), there was a dividend of $129,253. Reverse Stock Split On July 29, 2016 the Company adopted a resolution approved by the shareholders to effect a reverse stock split at a ratio of one (1) new share for each ten (10) old shares of the Company’s common stock (the “Reverse Split”). By its terms, the Reverse Split would only reduce the number of outstanding shares of Class A and Class B common stock, and would not correspondingly reduce the number of Class A and Class B common shares authorized for issuance, which remained at 500,000,000 and 100,000,000, respectively. The reverse split took effect November 1, 2016. The financial statements have been retrospectively restated to reflect the reverse split.

Note 9 - Business Combination

Note 9 - Business Combination	12 Months Ended
	Dec. 31, 2016
Notes
Note 9 - Business Combination	Note 9 – Business Combination Quality Circuit Assembly Effective April 1, 2016 the Company Purchased 100% of the outstanding stock (the “QCA Shares”) of Quality Circuit Assembly, Inc., a California company ("QCA"). The purchase price paid by the Company for the QCA Shares consisted of cash and a convertible promissory note. The “Cash Consideration” paid was the aggregate amount of $3,000,000 ($2,800,00 form the financing lease obligation and $200,000 from the LOC). The “Promissory Note Consideration” consisted of a secured promissory note (the “Quality Circuit Assembly Note”) in the amount of $2,000,000 ($160,126 current, $1,801,551 noncurrent), secured by a subordinated security interest in the assets of QCA. Additionally, the Sellers have the opportunity to convert the Quality Circuit Assembly Note into shares of the Company’s Class A common stock at a conversion price of $10 per share after 12 months. The Quality Circuit Assembly Note will bear interest at 5% with first payment due July 1, 2016, and will be payable in full in 36-months (namely, July 1, 2019). A summary of the final purchase price allocation at fair value is below. Purchase Allocation Cash $ 200,000 Accounts Receivable 1,158,995 Inventory 950,424 Property, Plant & Equipment 1,256,885 Prepaid 6,035 Intangibles 631,187 Goodwill 1,963,761 Accounts Payable (672,410) Accrued Expenses (128,444) Income Tax Payable (20,123) Deferred Tax Liability (346,310) $ 5,000,000 During nine months ended December 31, 2016 (Successor), an adjustment was made to the purchase price allocation based on additional information. Accounts receivable increased by $63,576, Inventory increased by $19,641, Prepaid decreased by $47,500, Intangibles increased by $481,187, Accounts Payable increased by $19,782, Income Tax Payable increased by $20,123 and Goodwill decreased by $476,999. Goodwill of $1,963,761 will not be amortized for tax purposes. Unaudited pro forma result of operations for the three months ended March 31, 2016, and the twelve months ended December 31, 2015 (Predecessor), as if the Companies had been combined as of January 1, 2015, follow. The pro forma results include estimates and assumptions which management believes are reasonable. However, pro forma results do not include any anticipated cost savings or other effects of the planned integration of these entities, and are not necessarily indicative of the results that would have occurred if the business combination had been in effect on the dates indicated or which may result in the future. For period ending December 31, 2016, pro forma information is not provided because the results after March 31, 2016 are post-acquisition. Pro Forma Combined Financials Three Months Ended March 31, 2016 Twelve Months Ended December 31, 2015 Revenue $ 1,795,769 $ 7,535,684 Net (Loss) Income $ (330,933) $ (13,330,746) Net (Loss) Income per Common Share - Basic and Diluted $ (0.02) $ (1.71) For the nine months ending December 31, 2016, QCA has contributed $6,032,215 of revenue and $147,217 of net loss. AutoTek On December 21, 2015, the shareholders of AutoTek voted to approve a transaction whereby the Company would purchase the software source code from AutoTek. The transaction took the form of a Share Exchange wherein AutoTek stockholders could tender shares of AutoTek stock in exchange for Class A common stock in the Company. The Share Exchange closed on February 4, 2016. In conjunction with the Share Exchange, AutoTek shareholders had tendered an aggregate of 25,000,000 shares of AutoTek common stock, and the Company issued 15,000,000 shares of Class A Common Stock to the former AutoTek shareholders. In connection with the closing of the Share Exchange, on February 4, 2016, the Company and AutoTek finalized and closed the asset purchase transaction for the purchase of the source code asset.

Note 10 - Income Taxes

Note 10 - Income Taxes	12 Months Ended
	Dec. 31, 2016
Notes
Note 10 - Income Taxes	Note 10 – Income Taxes 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 amounts used for income tax purposes. A full valuation allowance is established against all net deferred tax assets as of December 31, 2016 (Predecessor), based on estimates of recoverability. The Company determined that such a valuation allowance was necessary given the current and expected near term losses and the uncertainty with respect to its ability to generate sufficient profits from its new business model. For the year ended December 31, 2015 (Predecessor) income tax expense was $197,386. Because of book-tax differences related to the company’s long-lived assets were creditable against current year losses, there was a small adjustment of the valuation allowance, there was an income tax benefit for the year ended December 31, 2016 (Successor), of $52,694. The following is a reconciliation of the difference between the effective and statutory income tax rates for years ended December 31: December 31, 2016 (Successor) December 31, 2015 (Predecessor) Amount Percent Amount Percent Federal statutory rates $ (1,084,498) 34.0% $ 103,592 34.0% State income taxes (281,970) 8.8% 26,934 8.8% Permanent differences 839,208 -26.3% 76,097 25.0% Temporary differences (Deferred tax liability) (25,343) 0.8% (9,236) -3.0% Valuation allowance against net deferred tax assets 499,909 -17.3% 0.0% Effective rate $ (52,694) 0.0% $ 197,386 64.8% At December 31, 2016 (Successor), and December 31, 2015 (Predecessor), the significant components of the deferred tax assets are summarized below: December 31, 2016 (Successor) December 31, 2015 (Predecessor) Deferred income tax assets: Net operation loss carryforwards 742,242 0 Book to tax differences for allowance for uncollectible accounts 0 0 Total deferred income tax assets 742,242 0 Less: valuation allowance (742,242) 0 Total deferred income tax asset $ 0 $ 0 The valuation allowance increased by $742,242 in 2016 as a result of the Company’s generating net operating losses. At December 31, 2016 (Successor) and December 31, 2015 (Predecessor), the significant components of the deferred tax liabilities are summarized below: December 31, 2016 (Successor) December 31, 2015 (Predecessor) Deferred income tax liabilities: Book to tax differences for tangible and intangible assets 287,153 21,560 Total deferred income tax liabilities $ 287,153 $ 21,560 The deferred tax liability is mostly made up of the difference between book and tax values for tangible and intangible fixed assets. The Company has recorded as of December 31, 2016 a valuation allowance of $742,242 as management believes that it is more likely than not that the deferred tax assets will not be realized in future years. Management has based its assessment on the Company’s lack of profitable operating history. The Company annually conducts an analysis of its tax positions and has concluded that it had no uncertain tax positions as of December 31, 2016. The Company has net operating loss carry-forwards of approximately $1,996,644. Such amounts are subject to IRS code section 382 limitations and begin to expire in 2029. The 2014, 2015 and 2016 tax years are still subject to audit.

Note 11 - Subsequent Events

Note 11 - Subsequent Events	12 Months Ended
	Dec. 31, 2016
Notes
Note 11 - Subsequent Events	Note 11 – Subsequent Events Horizon Well Testing On November 30, 2016, Alpine 4 entered into a Stock Purchase Agreement (the “HWT SPA”) with Horizon Well Testing, L.L.C., an Oklahoma company (“HWT”) and its sole shareholder, Alan Martin. Effective as of January 1, 2017, Alpine 4 acquired and took full control of HWT. Alpine 4 purchased 100% of the outstanding stock of HWT for $2,200,000 cash, two notes payables ($1,500,000 & $300,000), 379,403 shares of Alpine 4’s Class A common stock and 75,000 warrants to purchase 1 share each of Alpine 4 Class A common stock each. The $300,000 note bears interest at 1% and is payable in full by April 30, 2017. The $1,500,000 note is a convertible note with an option to convert at $8.50 into Alpine 4s Class A common stock. The note bears interest at 5% per annum and has a balloon payment due on the 18 th In the HWT SPA, Mr. Martin acknowledged and agreed that his entry into consulting agreements with Alpine 4 was an integral part of the transaction contemplated by the HWT SPA. As such, Mr. Martin agreed to enter into consulting agreements with Alpine 4 and HWT, and continue to work with HWT for a period of time agreed upon by Alpine 4 and Mr. Martin. HWT secured an equipment note for $1,872,392 from Crestmark Equipment Finance with a five-year term at a fixed interest rate of 10.14%. HWT also secured a line of credit from Crestmark Bank with an initial funding amount of $165,012. The line of credit is secured by HWT’s accounts receivable and has a variable interest rate. Equity In addition to the shares issued for the purchase of HWT the following stock transactions have taken place from January 1, 2017, to the date of this report. - The Company sold an aggregate of 1,001 shares in private placements offerings for a total value of $7,500. - The Company had note conversions of principal and interest for total shares issued of 36,967. Debt - The Company acquired additional notes payables in Q1 of 2017. Total amount of new debt is $75,000 with an average interest rate of 30% annually. The notes are all short-term and payable between May 2, 2017 and September 3, 2017. - The Company also issued $30,000 of convertible notes at a conversion rate of $1.00. Notes bear interest at 10% per annum and are payable in January of 2018. Stock Options to Employees and Consultants On April 7, 2017, the Company issued 741,500 options to purchase one share each of the Company’s Class A common stock to employees and consultants of the Company. The options were issued pursuant to the Company’s 2016 Stock Option and Stock Award Plan (the “Plan”). The options granted vest over the next four years and the exercise price of the options granted was $0.90, which was the last closing bid price of the Company’s common stock as traded on the OTC QB Market.

Note 2 - Summary of Significa18

Note 2 - Summary of Significant Accounting Policies: Principles of Consolidation (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Principles of Consolidation	Principles of consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries as of December 31, 2016 (Successor) and December 31, 2015 (Predecessor). Significant intercompany balances and transactions have been eliminated.

Note 2 - Summary of Significa19

Note 2 - Summary of Significant Accounting Policies: Basis of Presentation (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Basis of Presentation	Basis of presentation The accompanying financial statements present the balance sheets, statements of operations, stockholders’ deficit and cash flows of the Company. The financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”).

Note 2 - Summary of Significa20

Note 2 - Summary of Significant Accounting Policies: Use of Estimates, Policy (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Use of Estimates, Policy	Use of estimates The preparation of financial statements in conformity with U.S. GAAP requires the Company to make estimates and judgments that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities. These estimates and judgments are based on historical information, information that is currently available to the Company and on various other assumptions that the Company believes to be reasonable under the circumstances. Actual results could differ from those estimates.

Note 2 - Summary of Significa21

Note 2 - Summary of Significant Accounting Policies: Advertising (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Advertising	Advertising Advertising costs are expensed when incurred. All advertising takes place at the time of expense. We have no long-term contracts for advertising. Advertising expense for all periods presented were under $10,000.

Note 2 - Summary of Significa22

Note 2 - Summary of Significant Accounting Policies: Cash, Policy (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Cash, Policy	Cash Cash and cash equivalents consist of cash and short-term investments with original maturities of less than 90 days. Cash equivalents are placed with high credit quality financial institutions and are primarily in money market funds. The carrying value of those investments approximates fair value. As of December 31, 2016 (Successor) and 2015 (Predecessor), the Company had no cash equivalents.

Note 2 - Summary of Significa23

Note 2 - Summary of Significant Accounting Policies: Major Customers (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Major Customers	Major Customers For all periods presented the Company had two customers that made up approximately 50% of total revenues. All other customers were less than 10% each of total revenues in each period. For all periods presented the Company had two customers that made up approximately 50% of outstanding accounts receivable. All other customers were less than 10% each of total accounts receivable for each period presented.

Note 2 - Summary of Significa24

Note 2 - Summary of Significant Accounting Policies: Accounts Receivable (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Accounts Receivable	Accounts Receivable The Company maintains reserves for potential credit losses on accounts receivable. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentrations, customer credit worthiness, current economic trends and changes in customer payment patterns to evaluate the adequacy of these reserves. Reserves are recorded primarily on a specific identification basis. As of December 31, 2016 and 2015, we had no allowance for bad debt.

Note 2 - Summary of Significa25

Note 2 - Summary of Significant Accounting Policies: Inventory (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Inventory	Inventory Inventory is valued at the lower of the inventory’s cost (weighted average basis) or market. Management compares the cost of inventory with its market value and an allowance is made to write down inventory to market value, if lower. Inventory is segregated into four areas, raw materials, Work in Process (WIP), finished goods, and In-Transit. Below is a breakdown of how much inventory is in each area as of December 31, 2016 (Successor), and December 31, 2015 (Predecessor). Inventory Dec 31, 2016 (Successor) Dec 31, 2015 (Predecessor) Raw materials 527,599 391,845 WIP 193,525 351,697 Finished goods 195,990 192,820 In Transit 13,000 13,000 $ 930,114 $ 949,362

Note 2 - Summary of Significa26

Note 2 - Summary of Significant Accounting Policies: Property and Equipment (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Property and Equipment	Property and Equipment Property and equipment are carried at cost less depreciation. Depreciation and amortization are provided principally on the straight-line method over the estimated useful lives of the assets, which range from ten years to 39 years as follows: Buildings 39 years Leasehold Improvements 15 years or time remaining on lease (whichever is shorter) Equipment 10 years Maintenance and repair costs are charged against income as incurred. Significant improvements or betterments are capitalized and depreciated over the estimated life of the asset. Below is a table of Property and Equipment: Property and Equipment Dec 31, 2016 (Successor) Dec 31, 2015 (Predecessor) Machinery & Equipment $ 1,263,941 $ 1,191,843 Office furniture & fixtures - 164,868 Building 3,895,000 - Leasehold Improvements 219,045 - Less: Accumulated Depreciation (175,853) (1,190,448) $ 5,202,133 $ 166,263

Note 2 - Summary of Significa27

Note 2 - Summary of Significant Accounting Policies: Purchased Intangibles and Other Long-lived Assets (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Purchased Intangibles and Other Long-lived Assets	Purchased Intangibles and Other Long-Lived Assets The Company amortizes intangible assets with finite lives over their estimated useful lives, which range between five and fifteen years as follows: Customer List 15 years Non-compete agreements 5 years Software development 5 years Below are tables for Intangibles and Other Long-Lived Assets: Intangibles Dec 31, 2016 (Successor) Dec 31, 2015 (Predecessor) Software 191,300 - Non-compete 100,000 - Customer List 531,187 - Less: Accumulated Amortization (64,959) - $ 757,528 $ - Other Long-Lived Assets Dec 31, 2016 (Successor) Dec 31, 2015 (Predecessor) Restricted Cash $ 630,270 $ - Deposits 57,934 - $ 688,204 $ - Restricted cash consists of deposit account collateralizing letters of credit in favor of the counterparty in our lease financing obligation. Changes in restricted cash are reflected as financing activities because the cash is being used in conjunction with financing activities.

Note 2 - Summary of Significa28

Note 2 - Summary of Significant Accounting Policies: Impairment of Intangibles (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Impairment of Intangibles	Impairment of Intangibles The Company evaluates intangible assets for impairment on a yearly basis or as needed. During the nine months ended December 31, 2016 (Successor), the period from January 1, 2016 through March 31, 2016 (Predecessor) and the twelve months ended December 31, 2015 (Predecessor), there have been no impairment losses . Gross Intangible Assets Weighted Average Amortization Period (Years) December 31, 2015 (Predecessor) Acquisitions Impairment Charges December 31, 2016 (Successor) Software 5 - 191,300 - 191,300 Non-compete 5 - 100,000 - 100,000 Customer List 15 - 531,187 - 531,187 - 822,487 - 822,487 Accumulated Amortization on Intangible Assets December 31, 2015 (Predecessor) Amortization December 31, 2016 (Successor) Software - (33,332) (33,332) Non-compete - (5,000) (5,000) Customer List - (26,627) (26,627) Total Accumulated Amortization - (64,959) (64,959) Intangible Assets, net of Amortization - 757,528 5 Year Expected Amortization 2017 2018 2019 2020 2021 Thereafter Software 33,332 33,332 33,332 33,332 24,640 - Non-compete 35,000 20,000 20,000 20,000 - - Customer List 26,627 26,627 26,627 26,627 26,627 371,425 Total Accumulated Amortization 94,959 79,959 79,959 79,959 51,267 371,425

Note 2 - Summary of Significa29

Note 2 - Summary of Significant Accounting Policies: Impairment of Long-lived Assets (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Impairment of Long-lived Assets	Impairment of Long-Lived Assets The Company accounts for long-lived assets in accordance with the provisions of the Financial Accounting Standards Board (“FASB”) Topic 360, “Accounting for the Impairment of Long-Lived Assets”. This statement requires that long-lived assets and certain identifiable intangibles be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. An impairment loss would be recognized when the estimated future cash flows from the use of the asset are less than the carrying amount of that asset. During the nine months ended December 31, 2016 (Successor), the period from January 1, 2016 through March 31, 2016 (Predecessor) and the twelve months ended December 31, 2015 (Predecessor), there have been no impairment losses .

Note 2 - Summary of Significa30

Note 2 - Summary of Significant Accounting Policies: Goodwill (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Goodwill	Goodwill In financial reporting, goodwill is not amortized, but is tested for impairment annually in the fourth quarter of the fiscal year or whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Events that result in an impairment review include significant changes in the business climate, declines in our operating results, or an expectation that the carrying amount may not be recoverable. We assess potential impairment by considering present economic conditions as well as future expectations. All assessments of goodwill impairment are conducted at the individual reporting unit level. As of December 31, 2016, the only reporting unit with goodwill was QCA. The Company used qualitative factors according to Accounting Standards Codification (“ASC”) 350-20-35-3 to determine whether it is more likely than not that the fair value of goodwill is less than its carrying amount. Based on the qualitative criteria the company believes there not to be any triggers for potential impairment of goodwill and therefore the Company has recorded no impairment of goodwill in any period presented.

Note 2 - Summary of Significa31

Note 2 - Summary of Significant Accounting Policies: Fair Value Measurement (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Fair Value Measurement	Fair Value Measurement The Company’s financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, convertible notes, notes and line of credit. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.

Note 2 - Summary of Significa32

Note 2 - Summary of Significant Accounting Policies: Revenue Recognition (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Revenue Recognition	Revenue Recognition ALTIA The Company accounts for its revenue per the guidance in ASC 605-25-25 by allocating the total contract amount between the product and service elements. When a vehicle is sold to the driving consumer who purchases the 6 th Quality Circuit Assembly The Company accounts for its revenue per the guidance in ASC 605-25-25 by allocating the total contract amount between the product and service elements. Revenue is recognized when either the product has completely been built and shipped or the service has been completed. If a deposit for product or service is received prior to completion the payment is recorded to deferred revenue until such point the product or services meets our revenue recognition policy. Management assesses the materiality and likelihood of warranty work and returns and records reserves as needed. For all periods presented management determined that the warranty and returns would be immaterial.

Note 2 - Summary of Significa33

Note 2 - Summary of Significant Accounting Policies: Earnings Per Share Policy, Basic (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Earnings Per Share Policy, Basic	Earnings (loss) per share Basic earnings (loss) per common share is computed by dividing net income (loss) available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if potentially dilutive securities had been issued. The only potentially dilutive securities outstanding during the periods presented were the convertible debentures, but they are anti-dilutive due to the net loss incurred. All earnings (loss) per common share have been adjusted retroactively for periods presented to reflect changes in number of shares as a result of the reverse stock split amount.

Note 2 - Summary of Significa34

Note 2 - Summary of Significant Accounting Policies: Share-based Compensation, Option and Incentive Plans Policy (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Share-based Compensation, Option and Incentive Plans Policy	Stock-based compensation The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10, Compensation – Stock Compensation, and the conclusions reached by FASB ASC 505-50, Equity – Equity-Based Payments to Non-Employees. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment is reached or completion of performance by the provider of goods or services as defined by FASB ASC 505-50.

Note 2 - Summary of Significa35

Note 2 - Summary of Significant Accounting Policies: Income Tax, Policy (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Income Tax, Policy	Income taxes The Company records income taxes under the asset and liability method, whereby deferred tax assets and liabilities are recognized based on the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and attributable to operating loss and tax credit carry forwards. Accounting standards regarding income taxes requires a reduction of the carrying amounts of deferred tax assets by a valuation allowance, if based on the available evidence, it is more likely than not that such assets will not be realized. Accordingly, the need to establish valuation allowances for deferred tax assets is assessed at each reporting period based on a more-likely-than-not realization threshold. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration of statutory carry forward periods, the Company’s experience with operating loss and tax credit carry forwards not expiring unused, and tax planning alternatives. The Company recorded valuation allowances on the net deferred tax assets. Management will reassess the realization of deferred tax assets based on the accounting standards for income taxes each reporting period. To the extent that the financial results of operations improve and it becomes more likely than not that the deferred tax assets are realizable, the Company will be able to reduce the valuation allowance. Significant judgment is required in evaluating the Company’s tax positions and determining its provision for income taxes. During the ordinary course of business, there are many transactions and calculations for which the ultimate tax determination is uncertain. Accounting standards regarding uncertainty in income taxes provides a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount which is more than 50% likely, based solely on the technical merits, of being sustained on examinations. The Company considers many factors when evaluating and estimating its tax positions and tax benefits, which may require periodic adjustments and which may not accurately anticipate actual outcomes.

Note 2 - Summary of Significa36

Note 2 - Summary of Significant Accounting Policies: Embedded Conversion Features (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
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.

Note 2 - Summary of Significa37

Note 2 - Summary of Significant Accounting Policies: New Accounting Pronouncements, Policy (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
New Accounting Pronouncements, Policy	Recent Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-09 (ASU 2014-09), Revenue from Contracts with Customers In April 2015, the FASB issued ASU No. 2015-03, Simplifying the Presentation of Debt Issuance Costs In August 2015, the FASB issued ASU No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date. In February 2015, the FASB issued ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis. In September, 2015, the FASB issued ASU No. 2015-16, Business Combinations (Topic 805). In November 2015, the FASB issued ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) Leases (FAS 13) Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company's present or future financial statements.

Note 2 - Summary of Significa38

Note 2 - Summary of Significant Accounting Policies: Inventory: Schedule of Inventory, Current (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of Inventory, Current	Inventory Dec 31, 2016 (Successor) Dec 31, 2015 (Predecessor) Raw materials 527,599 391,845 WIP 193,525 351,697 Finished goods 195,990 192,820 In Transit 13,000 13,000 $ 930,114 $ 949,362

Note 2 - Summary of Significa39

Note 2 - Summary of Significant Accounting Policies: Property and Equipment: Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Property, Plant and Equipment	Property and Equipment Dec 31, 2016 (Successor) Dec 31, 2015 (Predecessor) Machinery & Equipment $ 1,263,941 $ 1,191,843 Office furniture & fixtures - 164,868 Building 3,895,000 - Leasehold Improvements 219,045 - Less: Accumulated Depreciation (175,853) (1,190,448) $ 5,202,133 $ 166,263

Note 2 - Summary of Significa40

Note 2 - Summary of Significant Accounting Policies: Purchased Intangibles and Other Long-lived Assets: Schedule of Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of Intangible Assets	Intangibles Dec 31, 2016 (Successor) Dec 31, 2015 (Predecessor) Software 191,300 - Non-compete 100,000 - Customer List 531,187 - Less: Accumulated Amortization (64,959) - $ 757,528 $ -

Note 2 - Summary of Significa41

Note 2 - Summary of Significant Accounting Policies: Purchased Intangibles and Other Long-lived Assets: Schedule of Other Long-Lived Assets, Noncurrent (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of Other Long-Lived Assets, Noncurrent	Other Long-Lived Assets Dec 31, 2016 (Successor) Dec 31, 2015 (Predecessor) Restricted Cash $ 630,270 $ - Deposits 57,934 - $ 688,204 $ -

Note 2 - Summary of Significa42

Note 2 - Summary of Significant Accounting Policies: Impairment of Intangibles: Details of Impairment of Long-Lived Assets Held and Used by Asset (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Details of Impairment of Long-Lived Assets Held and Used by Asset	Gross Intangible Assets Weighted Average Amortization Period (Years) December 31, 2015 (Predecessor) Acquisitions Impairment Charges December 31, 2016 (Successor) Software 5 - 191,300 - 191,300 Non-compete 5 - 100,000 - 100,000 Customer List 15 - 531,187 - 531,187 - 822,487 - 822,487 Accumulated Amortization on Intangible Assets December 31, 2015 (Predecessor) Amortization December 31, 2016 (Successor) Software - (33,332) (33,332) Non-compete - (5,000) (5,000) Customer List - (26,627) (26,627) Total Accumulated Amortization - (64,959) (64,959) Intangible Assets, net of Amortization - 757,528 5 Year Expected Amortization 2017 2018 2019 2020 2021 Thereafter Software 33,332 33,332 33,332 33,332 24,640 - Non-compete 35,000 20,000 20,000 20,000 - - Customer List 26,627 26,627 26,627 26,627 26,627 371,425 Total Accumulated Amortization 94,959 79,959 79,959 79,959 51,267 371,425

Note 2 - Summary of Significa43

Note 2 - Summary of Significant Accounting Policies: Leases (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Leases	Leases Leases are reviewed by management and examined to see if they are required to be categorized as an operating lease, a capital lease or a financing transaction.

Note 4 - Leases_ Schedule of Fu

Note 4 - Leases: Schedule of Future Minimum Lease Payments for Capital Leases (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of Future Minimum Lease Payments for Capital Leases	Fiscal Year 2017 $ 571,499 2018 584,763 2019 599,382 2020 614,366 2021 629,725 Thereafter 6,762,661 Total 9,762,396 Less: Current capital leases and financing transaction (13,814) Less: imputed interest (3,176,003) Noncurrent capital leases and financing transaction $ 6,572,579

Note 4 - Leases_ Lessee, Operat

Note 4 - Leases: Lessee, Operating Lease, Disclosure (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Lessee, Operating Lease, Disclosure	Fiscal Year San Jose, CA Phoenix, AZ 2017 $ 236,851 $ 18,000 2018 266,134 - 2019 274,118 - 2020 282,342 - 2021 290,812 - Thereafter - - Total 1,350,257 18,000

Note 5 - Notes Payable_ Schedul

Note 5 - Notes Payable: Schedule of Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of Notes Payable	December 31, 2016 (Successor) LOC current $ 1,302,915 Equipment current 29,116 Total Current $ 1,332,031 Equipment noncurrent 147,079 Total Notes $ 1,479,110

Note 6 - Notes Payable, Relat47

Note 6 - Notes Payable, Related Parties: Schedule of Notes Payable, Related Parties (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of Notes Payable, Related Parties	December 31, December 31, 2016 (Successor) 2015 (Predecessor) Note payable; non-interest bearing; due upon demand; unsecured - 10,000 Note payable; non-interest bearing; due upon demand; unsecured 15,000 - Note payable; non-interest bearing; due upon demand; unsecured 15,000 - Note payable; interest bearing; due May 31, 2017; unsecured 5,000 - Note payable; interest bearing; due June 30, 2017; unsecured 10,000 - Note payable; interest bearing; due January 10, 2017; unsecured 60,000 - Note payable; interest bearing; due May 31, 2017; secured 100,000 - $ 205,000 $ 10,000

Note 7 - Convertible Notes Pa48

Note 7 - Convertible Notes Payable: Schedule of Convertible Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of Convertible Notes Payable	Dec 31, 2016 (Successor) Dec 31, 2015 (Predecessor) Convertible Note - current $ 254,780 $ - Debt discount (7,421) - Net current $ 247,359 $ - Convertible Note - noncurrent 1,760,198 - Total Convertible Note $ 2,007,557 $ -

Note 7 - Convertible Notes Pa49

Note 7 - Convertible Notes Payable: Roll forward of the convertible notes payable (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Roll forward of the convertible notes payable	Balance outstanding, April 1, 2016 (Successor) $ 131,928 Issuance of convertible notes payable for acquisition 2,000,000 Issuance of convertible notes payable for cash 15,500 Notes paid (82,672) Conversion of notes payable to common stock (216,004) Discount from beneficial conversion feature (115,810) Amortization of debt discount 274,615 Balance outstanding, December 31, 2016 (Successor) $ 2,007,557

Note 7 - Convertible Notes Pa50

Note 7 - Convertible Notes Payable: Schedule of significant debt obligations (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of significant debt obligations	Payments due by Period Less than One Year One to Three Years Three to Five Years More Than Five Years Total Notes payable, related parties $ 205,000 $ - $ - $ - $ 205,000 Notes payable, non-related parties 1,332,031 107,270 39,809 1,479,110 Convertible notes payable 254,780 1,760,198 2,014,978 Total $ 1,791,811 $ 1,867,468 $ 39,809 $ - $ 3,699,088

Note 9 - Business Combination_

Note 9 - Business Combination: Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination	Purchase Allocation Cash $ 200,000 Accounts Receivable 1,158,995 Inventory 950,424 Property, Plant & Equipment 1,256,885 Prepaid 6,035 Intangibles 631,187 Goodwill 1,963,761 Accounts Payable (672,410) Accrued Expenses (128,444) Income Tax Payable (20,123) Deferred Tax Liability (346,310) $ 5,000,000

Note 9 - Business Combination52

Note 9 - Business Combination: Business Acquisition, Pro Forma Information (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Business Acquisition, Pro Forma Information	Pro Forma Combined Financials Three Months Ended March 31, 2016 Twelve Months Ended December 31, 2015 Revenue $ 1,795,769 $ 7,535,684 Net (Loss) Income $ (330,933) $ (13,330,746) Net (Loss) Income per Common Share - Basic and Diluted $ (0.02) $ (1.71)

Note 10 - Income Taxes_ Schedul

Note 10 - Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of Effective Income Tax Rate Reconciliation	December 31, 2016 (Successor) December 31, 2015 (Predecessor) Amount Percent Amount Percent Federal statutory rates $ (1,084,498) 34.0% $ 103,592 34.0% State income taxes (281,970) 8.8% 26,934 8.8% Permanent differences 839,208 -26.3% 76,097 25.0% Temporary differences (Deferred tax liability) (25,343) 0.8% (9,236) -3.0% Valuation allowance against net deferred tax assets 499,909 -17.3% 0.0% Effective rate $ (52,694) 0.0% $ 197,386 64.8%

Note 10 - Income Taxes_ Sched54

Note 10 - Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities	December 31, 2016 (Successor) December 31, 2015 (Predecessor) Deferred income tax assets: Net operation loss carryforwards 742,242 0 Book to tax differences for allowance for uncollectible accounts 0 0 Total deferred income tax assets 742,242 0 Less: valuation allowance (742,242) 0 Total deferred income tax asset $ 0 $ 0 The valuation allowance increased by $742,242 in 2016 as a result of the Company’s generating net operating losses. At December 31, 2016 (Successor) and December 31, 2015 (Predecessor), the significant components of the deferred tax liabilities are summarized below: December 31, 2016 (Successor) December 31, 2015 (Predecessor) Deferred income tax liabilities: Book to tax differences for tangible and intangible assets 287,153 21,560 Total deferred income tax liabilities $ 287,153 $ 21,560

Note 1 - Description of Busin55

Note 1 - Description of Business (Details)	12 Months Ended
	Dec. 31, 2016
Details
Entity Incorporation, State Country Name	Delaware
Entity Incorporation, Date of Incorporation	Apr. 22, 2014

Note 2 - Summary of Significa56

Note 2 - Summary of Significant Accounting Policies: Advertising (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Details
Advertising Expense	$ 10,000

Note 2 - Summary of Significa57

Note 2 - Summary of Significant Accounting Policies: Major Customers (Details)	12 Months Ended
	Dec. 31, 2016
Credit Concentration Risk
Concentration Risk, Customer	the Company had two customers that made up approximately 50% of total revenues. All other customers were less than 10% each of total revenues
Accounts Receivable Concentration Risk
Concentration Risk, Customer	the Company had two customers that made up approximately 50% of outstanding accounts receivable. All other customers were less than 10% each of total accounts receivable

Note 2 - Summary of Significa58

Note 2 - Summary of Significant Accounting Policies: Inventory: Schedule of Inventory, Current (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Successor
Inventory, Raw Materials, Gross	$ 527,599
Inventory, Work in Process, Gross	193,525
Inventory, Finished Goods, Gross	195,990
Inventory, In Transit, Gross	13,000
Inventory	$ 930,114
Predecessor
Inventory, Raw Materials, Gross		$ 391,845
Inventory, Work in Process, Gross		351,697
Inventory, Finished Goods, Gross		192,820
Inventory, In Transit, Gross		13,000
Inventory		$ 949,362

Note 2 - Summary of Significa59

Note 2 - Summary of Significant Accounting Policies: Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2016
Building
Property, Plant and Equipment, Useful Life	39 years
Leaseholds and Leasehold Improvements
Property, Plant and Equipment, Useful Life	15 years
Equipment
Property, Plant and Equipment, Useful Life	10 years

Note 2 - Summary of Significa60

Note 2 - Summary of Significant Accounting Policies: Property and Equipment: Property, Plant and Equipment (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Successor
Property and equipment, net	$ 5,202,133
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(175,853)
Successor | Machinery and Equipment
Property and equipment, net	1,263,941
Successor | Building
Property and equipment, net	3,895,000
Successor | Leaseholds and Leasehold Improvements
Property and equipment, net	$ 219,045
Predecessor
Property and equipment, net		$ 166,263
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment		(1,190,448)
Predecessor | Machinery and Equipment
Property and equipment, net		1,191,843
Predecessor | Furniture and Fixtures
Property and equipment, net		$ 164,868

Note 2 - Summary of Significa61

Note 2 - Summary of Significant Accounting Policies: Purchased Intangibles and Other Long-lived Assets (Details)	12 Months Ended
	Dec. 31, 2016
Software Development
Finite-Lived Intangible Asset, Useful Life	5 years
Customer Lists
Finite-Lived Intangible Asset, Useful Life	15 years
Noncompete Agreements
Finite-Lived Intangible Asset, Useful Life	5 years

Note 2 - Summary of Significa62

Note 2 - Summary of Significant Accounting Policies: Purchased Intangibles and Other Long-lived Assets: Schedule of Intangible Assets (Details) - Successor	Dec. 31, 2016USD ($)
Intangible Assets, Gross (Excluding Goodwill)	$ 757,528
Finite-Lived Intangible Assets, Accumulated Amortization	(64,959)
Computer Software, Intangible Asset
Intangible Assets, Gross (Excluding Goodwill)	191,300
Finite-Lived Intangible Assets, Accumulated Amortization	(33,332)
Noncompete Agreements
Intangible Assets, Gross (Excluding Goodwill)	100,000
Finite-Lived Intangible Assets, Accumulated Amortization	(5,000)
Customer Lists
Intangible Assets, Gross (Excluding Goodwill)	531,187
Finite-Lived Intangible Assets, Accumulated Amortization	$ (26,627)

Note 2 - Summary of Significa63

Note 2 - Summary of Significant Accounting Policies: Purchased Intangibles and Other Long-lived Assets: Schedule of Other Long-Lived Assets, Noncurrent (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Successor
Other non-current assets	$ 688,204
Successor | Deposits
Other non-current assets	57,934
Successor | Restricted Cash
Other non-current assets	$ 630,270
Predecessor
Other non-current assets

Note 2 - Summary of Significa64

Note 2 - Summary of Significant Accounting Policies: Impairment of Intangibles: Details of Impairment of Long-Lived Assets Held and Used by Asset (Details) - Successor	Dec. 31, 2016USD ($)
Finite-Lived Intangible Assets, Gross	$ 822,487
Finite-Lived Intangible Assets, Accumulated Amortization	(64,959)
Intangible Assets, Current	757,528
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	94,959
Finite-Lived Intangible Assets, Amortization Expense, Year Two	79,959
Finite-Lived Intangible Assets, Amortization Expense, Year Three	79,959
Finite-Lived Intangible Assets, Amortization Expense, Year Four	79,959
Finite-Lived Intangible Assets, Amortization Expense, Year Five	51,267
Finite-Lived Intangible Assets, Amortization Expense, Thereafter	371,425
Computer Software, Intangible Asset
Finite-Lived Intangible Assets, Gross	191,300
Finite-Lived Intangible Assets, Accumulated Amortization	(33,332)
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	33,332
Finite-Lived Intangible Assets, Amortization Expense, Year Two	33,332
Finite-Lived Intangible Assets, Amortization Expense, Year Three	33,332
Finite-Lived Intangible Assets, Amortization Expense, Year Four	33,332
Finite-Lived Intangible Assets, Amortization Expense, Year Five	24,640
Noncompete Agreements
Finite-Lived Intangible Assets, Gross	100,000
Finite-Lived Intangible Assets, Accumulated Amortization	(5,000)
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	35,000
Finite-Lived Intangible Assets, Amortization Expense, Year Two	20,000
Finite-Lived Intangible Assets, Amortization Expense, Year Three	20,000
Finite-Lived Intangible Assets, Amortization Expense, Year Four	20,000
Customer Lists
Finite-Lived Intangible Assets, Gross	531,187
Finite-Lived Intangible Assets, Accumulated Amortization	(26,627)
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	26,627
Finite-Lived Intangible Assets, Amortization Expense, Year Two	26,627
Finite-Lived Intangible Assets, Amortization Expense, Year Three	26,627
Finite-Lived Intangible Assets, Amortization Expense, Year Four	26,627
Finite-Lived Intangible Assets, Amortization Expense, Year Five	26,627
Finite-Lived Intangible Assets, Amortization Expense, Thereafter	$ 371,425

Note 4 - Leases_ Schedule of 65

Note 4 - Leases: Schedule of Future Minimum Lease Payments for Capital Leases (Details)	Dec. 31, 2016USD ($)
Details
Capital Leases, Future Minimum Payments Due, Next Twelve Months	$ 571,499
Capital Leases, Future Minimum Payments Due in Two Years	584,763
Capital Leases, Future Minimum Payments Due in Three Years	599,382
Capital Leases, Future Minimum Payments Due in Four Years	614,366
Capital Leases, Future Minimum Payments Due in Five Years	629,725
Capital Leases, Future Minimum Payments Due Thereafter	6,762,661
Capital Leases, Future Minimum Payments Due	9,762,396
Financing Obligation Lease: current	(13,814)
Imputed Interest on Capital Lease	(3,176,003)
Financing Obligation Lease: non-current	$ 6,572,579

Note 4 - Leases_ Lessee, Oper66

Note 4 - Leases: Lessee, Operating Lease, Disclosure (Details)	Dec. 31, 2016USD ($)
San Jose, CA
Operating Leases, Future Minimum Payments, Next Rolling Twelve Months	$ 236,851
Operating Leases, Future Minimum Payments, Due in Two Years	266,134
Operating Leases, Future Minimum Payments, Due in Three Years	274,118
Operating Leases, Future Minimum Payments, Due in Four Years	282,342
Operating Leases, Future Minimum Payments, Due in Five Years	290,812
Operating Leases, Future Minimum Payments Due	1,350,257
Phoenix, AZ
Operating Leases, Future Minimum Payments, Next Rolling Twelve Months	18,000
Operating Leases, Future Minimum Payments Due	$ 18,000

Note 4 - Leases (Details)

Note 4 - Leases (Details) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Predecessor
Operating Leases, Rent Expense	$ 58,459		$ 234,174
Successor
Operating Leases, Rent Expense		$ 185,157

Note 5 - Notes Payable_ Sched68

Note 5 - Notes Payable: Schedule of Notes Payable (Details) - Successor	Dec. 31, 2016USD ($)
Notes payable	$ 1,332,031
Long-term debt	147,079
Notes Payable	1,479,110
Line of Credit - Current
Notes payable	1,302,915
Equipment - current
Notes payable	29,116
Equipment - noncurrent
Long-term debt	$ 147,079

Note 6 - Notes Payable, Relat69

Note 6 - Notes Payable, Related Parties: Schedule of Notes Payable, Related Parties (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Successor
Notes payable, related parties	$ 205,000
Successor | Notes Payable 2
Notes payable, related parties	15,000
Successor | Notes Payable 3
Notes payable, related parties	15,000
Successor | NotesPayable4Member
Notes payable, related parties	5,000
Successor | NotesPayable5Member
Notes payable, related parties	10,000
Successor | NotesPayable6Member
Notes payable, related parties	60,000
Successor | NotesPayable7Member
Notes payable, related parties	$ 100,000
Predecessor
Notes payable, related parties		$ 10,000
Predecessor | Notes Payable 1
Notes payable, related parties		$ 10,000

Note 7 - Convertible Notes Pa70

Note 7 - Convertible Notes Payable (Details)	9 Months Ended
	Dec. 31, 2016USD ($)
Amortization of debt discounts	$ 274,615
Debt Discount, Convertible Debt	7,421
Successor
Debt discount from convertible note payable	115,810
Amortization of debt discounts	274,615
Debt Discount, Convertible Debt	$ 7,421

Note 7 - Convertible Notes Pa71

Note 7 - Convertible Notes Payable: Schedule of Convertible Notes Payable (Details) - USD ($)	Dec. 31, 2016	Mar. 31, 2016	Dec. 31, 2015
Debt Discount, Convertible Debt	$ (7,421)
Successor
Long-term Debt, Gross	254,780
Debt Discount, Convertible Debt	(7,421)
Convertible notes payable, net of discount of $7,421 and $0	247,359
Convertible notes payable	1,760,198
Convertible Notes Payable	$ 2,007,557	$ 131,928
Predecessor
Debt Discount, Convertible Debt
Convertible notes payable, net of discount of $7,421 and $0
Convertible notes payable

Note 7 - Convertible Notes Pa72

Note 7 - Convertible Notes Payable: Roll forward of the convertible notes payable (Details) - USD ($)	9 Months Ended
	Dec. 31, 2016	Mar. 31, 2016
Issuance of note payable for acquisition of QCA	$ 2,000,000
Amortization of debt discounts	274,615
Successor
Convertible Notes Payable	2,007,557	$ 131,928
Issuance of note payable for acquisition of QCA	2,000,000
Proceeds from convertible notes payable	15,500
Notes paid	(82,672)
Common stock issued for convertible note payable	(216,004)
Debt discount from convertible note payable	(115,810)
Amortization of debt discounts	274,615
Successor | Convertible Notes Payable
Amortization of debt discounts	$ 274,615

Note 7 - Convertible Notes Pa73

Note 7 - Convertible Notes Payable: Schedule of significant debt obligations (Details)	Dec. 31, 2016USD ($)
Long-term Debt and Capital Lease Obligations	$ 3,699,088
Notes Payable, Related Parties
Long-term Debt and Capital Lease Obligations	205,000
Notes Payable, Other Payables
Long-term Debt and Capital Lease Obligations	1,479,110
Convertible Debt
Long-term Debt and Capital Lease Obligations	2,014,978
Due in Less Than One Year
Long-term Debt and Capital Lease Obligations	1,791,811
Due in Less Than One Year | Notes Payable, Related Parties
Long-term Debt and Capital Lease Obligations	205,000
Due in Less Than One Year | Notes Payable, Other Payables
Long-term Debt and Capital Lease Obligations	1,332,031
Due in Less Than One Year | Convertible Debt
Long-term Debt and Capital Lease Obligations	254,780
Due in One to Three Years
Long-term Debt and Capital Lease Obligations	1,867,468
Due in One to Three Years | Notes Payable, Other Payables
Long-term Debt and Capital Lease Obligations	107,270
Due in One to Three Years | Convertible Debt
Long-term Debt and Capital Lease Obligations	1,760,198
Due in Three to Five Years
Long-term Debt and Capital Lease Obligations	39,809
Due in Three to Five Years | Notes Payable, Other Payables
Long-term Debt and Capital Lease Obligations	$ 39,809

Note 8 - Stockholders' Equity (

Note 8 - Stockholders' Equity (Details) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Preferred stock shares authorized		5,000,000
Preferred stock par value		$ 0.0001
Additional Paid-In Capital
Dividends (1)			$ (129,253)
Predecessor
Preferred stock shares authorized
Preferred stock par value
Proceeds from the sale of common stock
Predecessor | Additional Paid-In Capital
Dividends (1)			$ 129,253
Stock Issuance 1
Issue shares of common stock for cash - shares		218,784
Stock Issuance 2
Issue shares of common stock for cash - shares		336,937
Stock Issuance 3
Issue shares of common stock for cash - shares		670
Proceeds from the sale of common stock		$ 6,000

Note 9 - Business Combination (

Note 9 - Business Combination (Details)	9 Months Ended
	Dec. 31, 2016USD ($)
Issuance of note payable for acquisition of QCA	$ 2,000,000
Successor
Issuance of note payable for acquisition of QCA	2,000,000
Revenue	6,072,384
Net gain/(loss)	(3,137,006)
San Jose, CA | Successor
Revenue	6,032,215
Net gain/(loss)	$ 147,217

Note 9 - Business Combination76

Note 9 - Business Combination: Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value	$ 5,000,000
Business Acquisition, Cash
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value	200,000
Business Acquisition, Accounts Receivable
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value	1,158,995
Business Acquisition, Inventory
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value	950,424
Business Acquisition, Property, Plant & Equipment
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value	1,256,885
Business Acquisition, Prepaid
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value	6,035
Business Acquisition, Intangibles
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value	631,187
Business Acquisition, Goodwill
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value	1,963,761
Business Acquisition, Accounts Payable
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value	(672,410)
Business Acquisition, Accrued Expenses
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value	(128,444)
Business Acquisition, Deferred Tax Liability
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value	$ (346,310)

Note 9 - Business Combination77

Note 9 - Business Combination: Business Acquisition, Pro Forma Information (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Details
Business Acquisition, Pro Forma Revenue	$ 1,795,769	$ 7,535,684
Business Acquisition, Pro Forma Net Income (Loss)	$ (330,933)	$ (13,330,746)
Business Acquisition, Pro Forma Loss Per Share	$ (0.02)	$ (1.71)

Note 10 - Income Taxes_ Sched78

Note 10 - Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Details
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount	$ (1,084,498)	$ 103,592
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	34.00%	34.00%
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Amount	$ (281,970)	$ 26,934
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent	8.80%	8.80%
Allowance for uncollectible accounts - amount	$ 839,208	$ 76,097
Allowance for uncollectible accounts	(26.30%)	25.00%
Permanent differences - amount	$ (25,343)	$ (9,236)
Permanent differences	0.80%	(3.00%)
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	$ 499,909
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent	(17.30%)	0.00%

Note 10 - Income Taxes_ Sched79

Note 10 - Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2016
Details
Deferred Tax Assets, Operating Loss Carryforwards	$ 0	$ 742,242
Book to tax differences for allowance for uncollectible accounts	0	0
Deferred Tax Assets, Gross	0	742,242
Deferred Tax Assets, Valuation Allowance, Current	0	(742,242)
Valuation Allowances and Reserves, Period Increase (Decrease)	742,242
Book to tax differences for tangible and intangible assets	21,560	287,153
Deferred tax liability	$ 21,560	$ 287,153

Note 10 - Income Taxes (Details

Note 10 - Income Taxes (Details)	Dec. 31, 2016USD ($)
Details
Operating Loss Carryforwards	$ 1,996,644